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All Journal Wahana Riset Akuntansi Journal of Applied Finance & Accounting The Indonesian Accounting Review Journal of Accounting Science Wikrama Parahita : Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Ekonomika Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi International Journal of Religious and Cultural Studies JAZ: Jurnal Akuntansi Unihaz Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Behavioral Accounting Journal Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Akuntansi dan Ekonomi Bisnis Journal of Applied Business and Technology Jurnal Akuntansi, Auditing dan Investasi (JAADI) Journal of Economics, Entrepreneurship, Management Business and Accounting Jurnal Pengabdian Masyarakat dan Lingkungan Neraca Manajemen, Akuntansi, dan Ekonomi Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Journal of Accounting and Financial Issue Accounting Journal of Ibrahimy (AJI) JAS (Jurnal Akuntansi Syariah) JURALINUS Buletin Pemberdayaan dan Pengembangan Masyarakat Darma Abdi Karya: Jurnal Pengabdian Kepada Masyarakat Al-Manar Journal of Accountancy and Business Studies Aktsar: Jurnal Akuntansi Syariah
Jannah, Binti Shofiatul
Universitas Islam Negeri Sunan Ampel Surabaya
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences Other

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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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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.
Menggali Makna Akuntansi Perspektif Fresh Graduate Program Studi Akuntansi Azizah, Imroatul; Jannah, Binti Shofiatul; Putri, Tsalis Cahyani; Arfiani, Arini; Alfarizi, Mohammad Salman
AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 1 (2022)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v5i1.12675

Abstract

This article explores the meaning of accounting from a fresh graduate perspective. Through an interpretive approach with a transcendental phenomenological method, forms of social experience from the point of view of the informant who experienced it directly were explored more deeply through in-depth interviews. Three informants, namely accounting alumni, have just graduated and already have work experience. The phenomenological method emphasizes the meaning that arises from the individual conscious experience. The stages of the data analysis technique begin with identifying the noema or textual analysis. Next, the researcher did bracketing or structural analysis based on noema identification. This stage is carried out as a level of deep meaning (noesis). The relationship between noema and noesis provides an understanding of how noesis forms noema, which is called intentional analysis. Finally, the researcher will get to the idea that underlies all pure consciousness called eidetic reduction. This study concludes that there are three different understandings of accounting. Namely, accounting is magic, accounting is complicated, and accounting is balanced.
ANALISIS PENERAPAN SISTEM WEB PELITA TERHADAP PROSES AUDIT LAPORAN KEUANGAN KANTOR AKUNTAN PUBLIK Z Dinda Rokhmatun Nazila; Binti Shofiatul Jannah
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 15 No. 01 (2026): Volume 15 Nomor 01 (April 2026)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jaeb.v15i01.9002

Abstract

This study analyzes the use of the Pelita Web System in the financial statement audit process at Public Accounting Firm (KAP) Z. The research is motivated by the risk of falsification of Independent Auditor Reports (LAI) by illegal firms, which undermines the authenticity of audit documents and public trust. To address this issue, Pelita Web was introduced as a digital platform to enhance transparency, accountability, and integrity in the public accounting profession. Using a qualitative case study approach, data were collected through interviews and direct observations with auditors. The findings reveal that Pelita Web System improves the efficiency of validation, prevents falsification, and supports audit activities through a structured and user-friendly workflow. Overall, Pelita Web demonstrates its role as a strategic tool in strengthening audit credibility and maintaining the reliability of financial reports.
Mengungkap Gaya Komunikasi Auditor dalam Perspektif Genderlect Styles Faadhilah, Amanda; Aripratiwi, Ratna Anggraini; Jannah, Binti Shofiatul; Muflihin, Mohammad Dliyaul
Akuntansi & Ekonomika Vol 16 No 1 (2026): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v16i1.11413

Abstract

Penelitian ini bertujuan untuk menganalisis gaya komunikasi auditor dalam perspektif Genderlect Styles serta implikasinya dalam praktik audit. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus pada salah satu Kantor Akuntan Publik di Surabaya. Data diperoleh melalui wawancara mendalam dan observasi partisipatif, kemudian dianalisis menggunakan kerangka teori Genderlect Styles yang dikemukakan oleh Deborah Tannen. Hasil penelitian menunjukkan bahwa praktik komunikasi auditor tidak bersifat dikotomis berdasarkan gender, melainkan bersifat adaptif melalui pemaduan gaya Report Talk dan Rapport Talk sesuai konteks interaksi audit. Meskipun terdapat kecenderungan gaya komunikasi tertentu, auditor secara situasional menyesuaikan pendekatan komunikasi dalam merespons dinamika klien. Temuan ini mengindikasikan bahwa fleksibilitas komunikasi sejalan dengan prinsip komunikasi dua arah dalam SA 260 dan berkontribusi terhadap efektivitas komunikasi audit. Penelitian ini menegaskan bahwa pendekatan komunikasi yang adaptif menjadi faktor penting dalam mendukung kualitas audit.
Faktor-Faktor Pendorong dan Penghambat Kesiapan Adopsi Praktik Keuangan yang Baik pada UMKM Ria Fransisca Ifa Evendy; Maya Novitasari; Citra Puspa Permata; Binti Shofiatul Jannah; Erliana Erliana; Cepi Juniar Prayoga; Winda Ningsih
Darma Abdi Karya Vol. 5 No. 1 (2026): Darma Abdi Karya: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM POLITEKNIK LP3I

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/darmaabdikarya.v5i1.3040

Abstract

UMKM memegang peranan penting dalam perekonomian Indonesia, tetapi banyak pelaku UMKM masih menghadapi kendala dalam pengelolaan keuangan, terutama penerapan pencatatan keuangan sederhana dan terstruktur. Kegiatan pengabdian masyarakat ini bertujuan mengidentifikasi faktor pendorong dan penghambat kesiapan adopsi praktik pencatatan keuangan pada UMKM melalui workshop literasi keuangan selama satu hari di Balai Paroki Redemptor Mundi, Surabaya, yang diikuti oleh 100 pelaku UMKM. Metode kegiatan meliputi ceramah interaktif, simulasi pencatatan sederhana, diskusi, konsultasi, serta evaluasi lisan dan wawancara singkat pada akhir kegiatan. Hasil evaluasi lisan menunjukkan bahwa sekitar 70% peserta menyatakan bersedia mulai menggunakan pencatatan sederhana, sehingga angka tersebut dipahami sebagai indikator kesiapan atau niat awal, bukan sebagai bukti adopsi pencatatan yang konsisten. Faktor pendorong utama meliputi persepsi manfaat pencatatan, kesederhanaan format, dukungan sosial, self-efficacy, dan pemahaman pemisahan keuangan usaha dan rumah tangga melalui pendekatan mental accounting. Hambatan yang ditemukan meliputi persepsi kompleksitas, kebiasaan mengandalkan ingatan, keterbatasan waktu, norma sosial yang belum mendukung, serta pencampuran keuangan usaha dan rumah tangga. Kontribusi kegiatan ini terletak pada integrasi pendekatan mental accounting, pemanfaatan konteks komunitas keagamaan sebagai ruang dukungan sosial, serta pemetaan faktor psikologis, sosial-budaya, dan praktis yang memengaruhi kesiapan adopsi pencatatan keuangan UMKM. Temuan menunjukkan bahwa intervensi literasi keuangan satu hari dapat mendorong kesiapan adopsi awal, tetapi diperlukan pendampingan lanjutan dan penyederhanaan praktik agar pencatatan keuangan berkembang menjadi kebiasaan yang konsisten dan berkelanjutan
Breaking the [Sacredness] Costs in Management Accounting: Periphery Case Analysis Binti Shofiatul Jannah; Husnul Hatimah
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.
Analisis Strategi Komunikasi Bisnis dalam Meningkatkan Kualitas Audit pada KAP Gideon Adi dan Rekan Surabaya Fianta Elsya Fahira; Binti Shofiatul Jannah
Jurnal Akuntansi, Auditing dan Investasi Vol 5 No 2 (2025): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54035/jaadi.v5i2.597

Abstract

This study discusses the role of business communication in improving audit quality at KAP Gideon Adi and Partners Surabaya. Business communication is an important component in the audit process because it serves to ensure the proper flow of information, uniform understanding of instructions, and efficient coordination between auditors and clients. The population in this study includes all auditors working at KAP Gideon Adi dan Rekan Surabaya, while the research sample consists of junior auditors and senior auditors who are internship mentors and are directly involved in the audit process. This study aims to explain how business communication practices are applied in the implementation of audits, the obstacles that arise, and how such communication contributes to improving audit quality. The research method uses a qualitative approach with a case study design. The results show that the implementation of structured business communication through regular meetings, written reports, digital communication media, and formal documentation can accelerate the delivery of audit information, minimize procedural errors, and improve the accuracy of the evidence obtained. In addition, clear and documented business communication helps auditors overcome misinterpretations with clients and improves team coordination.
Evaluasi Penerapan Sistem Pengendalian Intern pada Kualitas Laporan Keuangan KPP Bea Cukai X Valentina Amalia Putri; Mochammad Ilyas Junjunan; Binti Shofiatul Jannah
Jurnal Akuntansi Publik Nusantara Vol. 3 No. 1 (2025): Jurnal Akuntansi Publik Nusantara (JURALINUS), Januari - Juni 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v3i1.130

Abstract

This study aims to analyze the application of the internal control system based on the COSO framework at the X Customs Supervision and Service Office in an effort to improve the quality of financial statements in the midst of rampant cases of smuggling illegal goods that harm the state so it is important to implement a comprehensive internal control system. The research method used is descriptive qualitative. Data collection is done through interviews and documentation through the stages of collection, data production, data presentation and conclusion drawing. The COSO framework is used as a reference in analyzing five internal control components: control environment, risk assessment, control activities, information and communication, and monitoring. Evaluation of the implementation of the internal control system on the quality of Customs and Excise financial reports is necessary for the development of a comprehensive research methodology to measure the effectiveness of the internal control system and its impact on the quality, reliability and transparency of financial reports within the Customs and Excise. The results showed that X Customs Supervision and Service Office has implemented internal control in accordance with the COSO framework, by developing a systematic and comprehensive monitoring mechanism.
Linking Environmental Disclosure, Environmental Performance, and Gender Diversity in Indonesian Coal Companies Mochammad Ilyas Junjunan; Febry Fabian Susanto; Binti Shofiatul Jannah; Muhammad Safdar
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 5 (2026): Volume 4, Issue 5, September 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i5.883

Abstract

Purpose – This study aims to examine the effect of environmental disclosure, environmental performance, and gender diversity in the board of directors on the financial performance of coal companies in Indonesia. Design/methodology/approach – This study uses panel data from 66 firm-year observations representing 22 listed coal companies over the 2021-2023 period. Environmental disclosure is measured using relevant environmental indicators derived from the GRI G4 framework, environmental performance is measured using the Indonesia PROPER rating, gender diversity is measured based on female representation in the relevant corporate governance body, and financial performance is proxied by return on equity. Panel regression analysis is employed to examine the proposed relationship. Finding/Results – The findings indicate that environmental disclosure is positively associated with financial performance, whereas environmental performance is negatively associated with financial performance. Gender diversity does not exhibit a statistically significant association with financial performance. Originality/Value – The study contributes to the literature by distinguishing externally reported environmental information from internal environmental management accounting practices and by examining environmental disclosure, environmental performance, and gender representation simultaneously in the context of Indonesian listed coal companies. The study further highlights that environmental transparency and environmental performance may have different financial implication in the short and long term.
Co-Authors ., Nufaisa Ade Irma Suryani Lating Ainurrohman, Ahmad Miftah Ajeng Tita Nawangsari Alfarizi, Mohammad Salman Anggara, Uga Bayu Arfiani, Arini Arini Arfiani Aripratiwi, Ratna Anggraini Aristantia, Selvia Eka Atik Tri Andari Azizah, Imroatul Buchori, Imam Citra Puspa Permata Dinda Rokhmatun Nazila Dion Yanuarmawan Dwi Yandari, Aprilya Erliana Erliana Faadhilah, Amanda Fanani, Sifa Fauziah Fianta Elsya Fahira Gunawan, Alvien Hans Wakhida Rakhmatullah Husnul Hatimah Imam Buchori Imroatul Azizah Indriastuty, Nina Karimah, Adelin Khubbatil Khofifah, Imroatul Lestari, Ayu Dwi M. Luthfillah Habibi M. Maulana Asegaf Maufiroh, Rizqiyatul Maya Novitasari Maya Novitasari Mochammad Ilyas Junjunan Mohammad Dliyaul Muflihin Mohammad Salman Alfarizi Muhammad Safdar Mujayaroh, Anisa Lekha Nabila Amaro Laila Rosyda Nufaisa Nufaisa Nufaisa Nufaisa, Nufaisa Nur Ravita Hanun Nurul Hasanah M Zach Pandansari, Ayu Permata, Citra Puspa Prayoga, Cepi Juniar Putri, Tsalis Cahyani Rabbani, Sulthon Falih Rasyid Rahayu Lestari Ria Fransisca Ifa Evendy Ria Fransisca Ifa Evendy, Ria Fransisca Ifa Rizky Dian Arifin Rizky Rizaldi Al-Mubarak Sawo, Mariama Trawally Susanto, Febry Fabian Sutadji, Ika Makherta Syafira Dea Alfira Syauqiyah, Ayuning Tyas Syifaus Thianka Salsabila Ayu Prasyah Titik Agus Setiyaningsih Trisna Novitasari Tsalis Cahyani Putri Valentina Amalia Putri Winda Ningsih Winda Ningsih Yohan Bakhtiar Yudhanti, Ashari Lintang Yuliana Yuliana