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All Journal JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Innovation Business Management and Accounting Journal Jurnal Ekonomi dan Akuntansi Mandalika Journal of Business and Management Studies JURALINUS JURDIASRA
Ulfah, Fitriah
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Concept of Accountant Ethics Based on Javanese Cultural Values Ulfah, Fitriah; Prabowo, Muhammad Aras; Aryani, Habsyah Fitri; Hidayadi, Taufik; Hanipa, Siti Danila
Innovation Business Management and Accounting Journal Vol. 2 No. 3 (2023): July - September
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i3.63

Abstract

This study aims to integrate the richness of Javanese cultural values with the accountant's code of ethics to increase the professionalism and compliance of accountants with the code of ethics. The research method used is a literature review using descriptive data analysis. The literature sources used are in the form of books, journals, and research results that are appropriate to the research topic. The results of the study reveal that nine Javanese cultural values have integrity for strengthening the accountant's code of ethics.These values include (1) Ojo Dumeh (not selfish), (2) Alon-alon asal kelakon (be wise and careful), (3) Bahasa Jawa Kromo Inggil (communicate politely and politely), (4) Ewuh-pakewuh (Shyness), (5) Unggah-ungguh (Be respectful and polite), (6) Eling lan waspodo (careful and alert), (7) Sungkan (respect), (8) Mangan ora mangan sing penting kumpul (Togetherness), and (9) Rukun agawe (be cooperative). These nine values can be an alternative in strengthening professionalism and compliance with the code of ethics for accountants, especially accountants with Javanese ethnic background.
Sosialisasi Tata Cara Pengisian Beban Kerja Dosen/Laporan Kinerja Dosen pada Platform Sistem Informasi Sumberdaya Terintegrasi (SISTER) untuk Dosen Pemula Ersyafdi, Ilham Ramadhan; Prabowo, Muhammad Aras; Aryani, Habsyah Fitri; Ulfah, Fitriah; Fauziyyah, Nurul; Ahmadi, Lusiana Putri; Khomsatun, Siti
Jurnal Abdi Masyarakat Nusantara Vol. 3 No. 1 (2025): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Januari - Juni 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v3i1.116

Abstract

One of the important parts of the higher education system is lecturers who have very important responsibilities, duties and roles in achieving national education goals. Lecturer certification aims to improve the quality of national education and the welfare of teaching staff by encouraging them to further improve their professionalism. To obtain certification as a lecturer, a lecturer must fulfill a minimum of twelve credits per semester for two consecutive years through the Lecturer Workload (BKD). BKD is a description of the lecturer's SKS load to carry out the Tri Dharma in the next semester. However, the problem in the field is that many lecturers still do not know the importance of filling in and the procedures for BKD. The target of this Community Service (PKM) activity is novice lecturers who have not been certified so that they can fill in BKD on the SISTER platform independently. It is also hoped that after participating in this activity, novice lecturers will be aware of preparing all forms of complete documents used as attachments for proof of filling.
Strategic Management for The Success of Legislative Candidates in the 2024 Election Campaign Period Prabowo, Muhammad Aras; Munthazah, Shabrina; Zuhdi, Mohammad; Ulfah, Fitriah; Hidayadi, Taufik; Yasoa, Mohd Rushdan; Desiana, Fitria Auldry
Mandalika Journal of Business and Management Studies Vol 3 No 1 (2025): Mandalika Journal of Business and Management Studies
Publisher : Mandalika Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/mjbms.v3i1.178

Abstract

This study aims to analyse the management and winning strategies used by legislative candidates during the general election campaign. Elections include a democratic process, in which legislative candidates compete to get votes from the public. Success in winning an election is highly dependent on effective campaign management and strategy. Using a case study approach, this research compares two legislative candidates with different backgrounds in terms of political parties, electoral districts, and personal characteristics. The results showed differences in the management and winning strategies used by the two candidates. Factors such as financial resources, a solid campaign team, the establishment of a support network, and the utilisation of social and conventional media were key elements that influenced the effectiveness of the campaign. This research provides insights into best practices in the management and winning strategies of legislative candidates, and highlights the importance of adapting to changes in the political environment and new trends in campaigning.
Analysis of the Impact of PT Waskita Karya Corruption on State Financial Accountability: Government Accounting Perspective Prabowo, Muhammad Aras; Hanipa, Siti Danila; Ulfah, Fitriah; Hidayadi, Taufik; Zuhdi, Mohammad; Sabri, Nur Ain Ayunni
Mandalika Journal of Business and Management Studies Vol 3 No 1 (2025): Mandalika Journal of Business and Management Studies
Publisher : Mandalika Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/mjbms.v3i1.179

Abstract

Corruption is one of the main problems facing developing countries, including Indonesia. Corruption cases involving State-Owned Enterprises (BUMN) such as PT Waskita Karya have a significant impact on state financial accountability. This research aims to analyze the impact of corruption at PT Waskita Karya on state financial accountability from a government accounting perspective. This research applies a descriptive approach through the literature study method. The research results show that corruption at PT Waskita Karya has a negative impact on state finances, reduces public trust, disrupts development projects, and damages the company's reputation. Government accounting has an important role in increasing transparency and accountability to prevent and overcome the impacts of corruption.
Supervision of Ethical Compliance and Government Integrity in Improving Accountability and Transparency of Educational Governance Prabowo, Muhammad Aras; Fadjerini, Lina Noviana; Hidayadi, Taufik; Zuhdi, Mohammad; Ulfah, Fitriah; Razik, Muhammad Ashlyzan; Hanifah, Mariska Nur
Mandalika Journal of Business and Management Studies Vol 3 No 1 (2025): Mandalika Journal of Business and Management Studies
Publisher : Mandalika Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/mjbms.v3i1.180

Abstract

This research aims to analyze supervisory strategies regarding the importance of government ethics in maintaining integrity, accountability and transparency in education administration. The research method used is literature study by collecting from various literature such as books, previous journals, and credible data sources. The research results show that good government ethics increase public trust in the government and help create a clean, effective and efficient government. Governance ethics is an important foundation for good governance and needs to be further strengthened with important contributions to understanding the role of supervision in improving the effectiveness of educational governance.
The Influence of Asset Turnover and Company Characteristics on Economic Profitability in Restaurant, Hotel and Tourism Sub-Sector Companies Listed on The BEI Fatikasari, Ines; Ersyafdi, Ilham Ramadhan; Ulfah, Fitriah
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 1 No. 2 (2021): MIZANIA Jurnal EKonomi Dan Akuntansi
Publisher : Economics and Business Faculty UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v1i2.244

Abstract

Abstract In the business world, a company must follow economic developments for the sustainability of its business activities. In addition to increasing profits, companies must also increase profitability. One way to assess profitability is economic profitability. Economic profitability is the ability of a company to get the desired profit with the source of capital owned either from foreign capital or own capital. The COVID-19 pandemic that occurred in all countries in the world was able to hit various business fields, such as the restaurant, hotel and tourism sub-sectors. The purpose of this study is to find out what factors can affect the economic profitability of companies in the restaurant, hotel, and tourism sub-sectors listed on the Indonesia Stock Exchange (IDX). The population in this study is the restaurant, hotel and tourism sub-sector companies listed on the Indonesia Stock Exchange for the period 2012-2019. The sample used is 6 companies that have been selected using purposive sampling method. The analysis technique in this study uses multiple linear regression analysis. The result of the research shows that receivables turnover affects economic profitability. Meanwhile, cash turnover, fixed asset turnover, working capital turnover, company growth, and company size do not affect economic profitability. Keywords: Economic Profitability; Asset Turnover; Company Characteristic.
Analisis Faktor-Faktor Non-Financial Yang Mempengaruhi Pengungkapan ISR: Analisis Faktor-Faktor Non-Financial Yang Mempengaruhi Pengungkapan ISR Ulfah, Fitriah; Muslimah, Kasmi Hizzah; Ersyafdi, Ilham Ramadhan
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 2 No. 1 (2022): MIZANIA Jurnal EKonomi Dan Akuntansi
Publisher : Economics and Business Faculty UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v2i1.509

Abstract

Perusahaan-perusahaan yang terdaftar pada indeks Islam diwajibkan melaporkan tanggung jawab sosialnya berdasarkan nilai-nilai Islam. Hal ini menyebabkan banyak investor ingin berinvestasi pada perusahaan- perusahaan yang sesuai dengan nilai-nilai Islami. Salah satu bentuk standar pelaporan kinerja sosial berbasis syariah adalah dengan Islamic Social Reporting (ISR). Pengungkapan ISR terdiri dari enam indikator yaitu keuangan dan investasi, produk dan jasa, tenaga kerja, sosial, lingkungan, tata kelola dan organisasi. Tujuan penelitian ini adalah untuk menganalisis faktor-faktor non-financial di antaranya ukuran Dewan Komisaris, frekuensi rapat Dewan Komisaris, Komisaris Independen, penghargaan, dan media exposure yang mempengaruhi pengungkapan ISR. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di Jakarta Islamic Index (JII) Bursa Efek Indonesia periode 2015-2019. Sampel yang digunakan sebanyak 13 perusahaan yang telah diseleksi menggunakan metode purposive sampling. Teknik analisis pada penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa ukuran Dewan Komisaris dan Komisaris Independen mempengaruhi pengungkapan ISR Sedangkan frekuensi rapat Dewan Komisaris, penghargaan, dan media exposure tidak mempengaruhi pengungkapan ISR.
Dampak Good Corporate Governance (GCG) Terhadap Kecurangan: Sudut Pandang dari Studi Literatur Mabyuni, Rahma Umnun; Ersyafdi, Ilham Ramadhan; Ulfah, Fitriah
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.v3i1.126

Abstract

Corruption, financial reporting fraud and asset misappropriation are serious problems that threaten the integrity and sustainability of companies in various sectors, including the public and banking sectors. Good Corporate Governance (GCG) is a strategic solution in preventing and reducing these practices through the application of principles such as transparency, accountability, responsibility, independence, and fairness. GCG not only functions as a system that regulates relations between stakeholders but also as an effective control mechanism to improve company performance while preventing fraudulent acts. This study uses a literature study method to examine the role of GCG in preventing three dimensions of fraud, namely corruption, financial reporting fraud and asset misappropriation. The results of the study indicate that the implementation of good GCG can minimize the risk of fraud, increase management transparency, and create an organizational culture that is conducive to sustainable company management.
A Study of Accounting Students' Perceptions of Gratification: A Gender Perspective Analysis Ersyafdi, Ilham Ramadhan; Ulfah, Fitriah
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 13 No. 2 (2025): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v13i2.47051

Abstract

Students recognise that corruption is an unlawful act, harmful, and has become a critical issue in Indonesia. One of the roots of corruption is the act of gratification. In fact, the majority of students have not properly understood the concept of gratification. This study aims to comprehensively analyse accounting students' perspectives, focusing on gender differences. The study uses a questionnaire and obtains a sample of 208 students from various universities in Indonesia. The analytical method used is the independent t-test. The results of the study show that there is no difference in accounting students' views on gratification based on gender. This study is expected to contribute to educational policymakers, both at the Ministry level and at universities/higher education institutions, as a basis for making Anti-Corruption Education a mandatory general course for all students. Furthermore, it is hoped that the Ministry and universities/institutions will elaborate relevant approaches and concepts regarding corruption/gratification and collaborate with institutions/agencies that focus on corruption, such as conducting special certification for lecturers teaching Anti-Corruption Education and ensuring that the materials taught are appropriate. This will ultimately improve literacy and correct the misconceptions about corruption/gratification that have existed so far.
Co-Authors Ahmadi, Lusiana Putri Aryani, Habsyah Fitri Desiana, Fitria Auldry Ersyafdi, Ilham Ramadhan Fadjerini, Lina Noviana Fatikasari, Ines Fauziyyah, Nurul Hanifah, Mariska Nur Hanipa, Siti Danila Mabyuni, Rahma Umnun Muhammad Aras Prabowo Munthazah, Shabrina Muslimah, Kasmi Hizzah Razik, Muhammad Ashlyzan Sabri, Nur Ain Ayunni Siti Khomsatun Taufik Hidayadi Yasoa, Mohd Rushdan Zuhdi, Mohammad