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Formulating an Accounting Education Objectives Concept: Based on The Sluku-Sluku Bathok Song Binti Shofiatul Jannah; Alvien Gunawan; Titik Agus Setiyaningsih; Ni Made Intan Priliandani
The Indonesian Accounting Review Vol. 15 No. 1 (2025): January-June 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i1.5115

Abstract

This study is motivated by indicating that accounting is vulnerable to using only rational reason. The dominance of rational reason in accounting education is inseparable from the agency theory taught by accounting educators. Therefore, this study aims to build a concept of accounting education objectives based on the “sluku-sluku bathok” song. This study uses Fairclough's (1992) discourse analysis, which includes text analysis, discursive practices, and social practices. The text analysis stage identifies the lyrics of the "sluku-sluku bathok" song. The discursive practice stage is to interpret the "sluku-sluku bathok" song. The social practice stage is to explore how this song reflects the values ​​of Javanese society. As a result, the objectives of accounting education are complete with values. First, accounting education is a process of seeking actual knowledge. Second, accounting education balances dhikr and thought. Third, accounting education is about gaining pleasure in the world and the hereafter. The "pleasure” in question is the true pleasure of meeting God in the hereafter. The results of this study open up a new path in accounting education, with the hope of producing accounting professionals who not only have technical competence but are also strong in character building and can balance worldly and spiritual aspects.
Breaking the [Sacredness] Costs in Management Accounting: Periphery Case Analysis Jannah, Binti Shofiatul; Hatimah, Husnul
The Indonesian Accounting Review Vol. 12 No. 1 (2022): January - June 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i1.2778

Abstract

This study aims to explain and construct the concept of cost beyond thereasoning in mainstream accounting. This construction is carried out byredefning the cost based on the “periphery” case. I reference to the Nusantaraparadigm, the four principles (kaidah) in building Siraman Gong KiaiPradah methodology have been fulflled. Therefore, the method used hasbeen out of the ordinary research methods. First, it prepares a “periphery”case to be investigated for the costs. Second, it draws the position closerto God by doing penances so that they are given instructions in reducingand classifying the data. Third, doing the charity. Fourth, it includes the“value” of the “periphery” case in the new cost concept. Finally, this articleproposes a change to the defnition of cost. Through the “periphery” case,the concept of cost transcends materialism. Cost is a number of expensesincurred, based on sincerity aimed at helping others in order to obtain thebenefts both for the world and the hereafter by prioritizing the principle ofmutual help.
Artificial Intelligence in Sustainability Reporting: Mapping a Nascent Field through Bibliometric Analysis Jannah, Binti Shofiatul; Junjunan, Mochammad Ilyas; Buchori, Imam; Ainurrohman, Ahmad Miftah; Rosyda, Nabila Amaro Laila
Wahana Riset Akuntansi Vol 13, No 2 (2025)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v13i2.134825

Abstract

Purpose – This study aims to examine and provide empirical evidence regarding the influence of corporate political connections and family ownership on audit quality with return on assets, leverage, and public accounting firm size as control variables.Design/methodology/approach – This study uses a quantitative approach. The population in this study includes SOEs and conglomerate companies listed on the Indonesia Stock Exchange in 2021-2023. Samples were taken using a purposive sampling method. The analysis method used is multiple linear regression analysis.Findings – The results of this study found that corporate political connections and family ownership have no significant effect on audit quality. Audit quality is influenced by the control variable, public accounting firm size.Originality/value – This study contributes to the audit quality literature in several ways. First, research that explores the variables of political connections and family ownership in the context of audit quality is still limited. Second, previous studies regarding the influence of political connections and family ownership on audit quality in Indonesia used input-based measurements, such as auditor choice as a proxy for audit quality. In this study, the audit quality measurement used is output-based, which is based on financial reporting quality measured using earnings quality (discretionary accruals) which is more relevant to be applied in Indonesia, considering that Indonesia is a country with a high level of opacity of corporate earnings. Third, previous studies use dummy variables to indicate whether a company has political connections, so the variation in the strength of connections is less revealed. In this study, political connections are measured using an index score of political connections with various levels of positions in the bureaucracy.Research limitations/implications – This research was only conducted on SOEs and conglomerate companies listed on the IDX; therefore, the research results cannot be generalized to other sectors/types of companies. The period in this study is still relatively short, which is only limited to a span of 3 years from 2021-2023. Future research can expand the research sample size, including all companies listed on the IDX, and extend the observation period to obtain more comprehensive results.Keywords: Corporate political connections, family ownership, audit qualityArticle Type: Bibliometric Review
Pengaruh Keahlian Akuntansi, Self-Regulated Learning, Literasi Digital dan Efikasi Diri Terhadap Kesiapan Kerja Calon Akuntan di Era Disrupsi Digital pada Mahasiswa Prodi Akuntansi UIN Sunan Ampel Surabaya Rizky Rizaldi Al-Mubarak; Binti Shofiatul Jannah
Al-Manar Journal of Accountancy and Business Studies Vol. 1 No. 1 (2024): Al-manar Journal of Accountancy and Business Studies
Publisher : Yayasan Almanar Pujud

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Abstract

This study aims to examine the influence of accounting expertise, self-regulated learning, digital literacy and self-efficacy on the work readiness of prospective accountants in the era of digital disruption in accounting students of FEBI UIN Sunan Ampel Surabaya. This study uses a quantitative approach. The population of this study were active accounting students of FEBI UIN Sunan Ampel Surabaya. The sample used in this study was 116 respondents using convenience sampling techniques. The data used in this study are primary data obtained through questionnaires. The data analysis technique uses multiple linear regression analysis. Based on the results of this study, it is proven that accounting expertise has a positive and significant effect on the work readiness of prospective accountants, self-regulated learning has a positive and significant effect on the work readiness of prospective accountants, digital literacy has a positive and significant effect on the work readiness of prospective accountants, self-efficacy has a positive and significant effect on the work readiness of prospective accountants.
Mental Accounting for Harmony: Edukasi Keuangan Terintegrasi bagi Rumah Tangga Pelaku UMKM Yuliana; Novitasari, Maya; Permata, Citra Puspa; Jannah, Binti Shofiatul; Erliana; Evendy, Ria Fransisca Ifa; Cepi Juniar Prayoga; Winda Ningsih
Buletin Pemberdayaan dan Pengembangan Masyarakat Vol. 4 No. 2 (2025)
Publisher : Universitas PGRI Madiun

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Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi dan manajemen keuangan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Balai Paroki Redemptor Mundi Surabaya. Permasalahan utama yang dihadapi mitra adalah rendahnya kemampuan dalam melakukan pencatatan keuangan sederhana, belum adanya pemisahan antara keuangan pribadi dan usaha, serta minimnya pemahaman tentang perencanaan keuangan jangka panjang. Kegiatan ini dilaksanakan melalui tiga tahapan, yaitu persiapan, pendampingan, dan evaluasi. Pada tahap persiapan, tim menyusun materi pelatihan dan melakukan koordinasi dengan pihak Balai Paroki. Tahap pendampingan dilakukan melalui sosialisasi dan pelatihan interaktif yang mencakup pencatatan keuangan, penganggaran, pengelolaan hutang, dan perencanaan keuangan. Selanjutnya, tahap evaluasi dilakukan untuk menilai peningkatan pemahaman dan penerapan manajemen keuangan oleh pelaku usaha. Hasil kegiatan menunjukkan adanya peningkatan kemampuan pelaku UMKM dalam membuat catatan keuangan harian dan menyusun anggaran usaha secara mandiri. Kegiatan ini berkontribusi pada peningkatan kesadaran finansial dan profesionalitas pelaku usaha dalam mengelola bisnisnya.