Article Per Year (5 Year)
p-Index From 2021 - 2026
5.014
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Muhammadiyah The Indonesian Accounting Review JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat SENTRALISASI Owner : Riset dan Jurnal Akuntansi Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) International Journal of Economics, Business and Accounting Research (IJEBAR) ASSET: Jurnal Manajemen dan Bisnis Journal of Management - Small and Medium Enterprises (SME's) Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Empowerment Society Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Sustainable : Jurnal Akuntansi Jurnal Penelitian dan Pengabdian Masyarakat Journal of Culture Accounting and Auditing PEDAMAS (Pengabdian Kepada Masyarakat) Journal of Economics and Economic Policy Gotong Royong Proceeding UMSurabaya International Conference on Economics, Management, Business, and Accounting International Journal of Economic Integration and Regional Competitiveness
Tyasha Ayu Melynda Sari
Universitas Muhammadiyah Surabaya
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

Published : 34 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 34 Documents
Search

 1   2   3   4 
Professional ethics of accountants based on the Qur’an: Is it still relevant? Huda Trihatmoko; Tyasha Ayu Melynda Sari; Muhammad Raihan Mubaraq
The Indonesian Accounting Review Vol. 14 No. 2 (2024): July - December 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i2.4214

Abstract

This study aims to contribute to the ethics of accountants in accordance with the values in the Qur’an. The accounting profession faces many ethical challenges, especially in terms of behavior. Ethical issues in business and professions, including accounting, continue to occur from time to time, both in Indonesia and in other countries. Indonesia, which is predominantly Muslim, is also not free from ethical violations in the accounting profession. This phenomenon raises discussions about how an accountant should behave. The research method used in this study is a literature review which is carried out by collecting, evaluating, and synthesizing various literatures relevant to the topic being studied. The analysis is carried out using an Islamic ethical theory approach based on the Qur’an and Hadith, where the findings from the literature are compared and evaluated based on Islamic ethical principles. The Indonesian Institute of Accountants (IAI) has formulated a code of ethics for the accounting profession which contains various rules regarding the behavior of accountants. All accountants must comply with the code of ethics. However, because the code of ethics does not have strict sanctions when a violation occurs, its application depends more on the personal awareness of the accountant. When someone who is pursuing a profession only relies on self-awareness, he must pay attention to his conscience. This study attempts to provide an offer on how the Qur’an uses conscience to regulate ethics that can be used in the Indonesian accounting profession.
Pengolahan Sampah Untuk Mewujudkan Zero Waste Melalui Klinik Sampah Tyasha Ayu Melynda Sari; Moh. Arif Batutah; Nurullaili Mauliddah; Muhammad Kemal Amroni; Alfrina Zahru Mufida
Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Vol. 5 No. 6 (2025): November 2025 - Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59395/altifani.v5i6.894

Abstract

Sidoarjo tidak terlepas dari isu lingkungan salah satu terkait sampah rumah tangga yang bersamaan dengan peningkatan populasi. Konsep zero waste sebagai gaya hidup bertujuan untuk mengurangi jumlah sampah salah satunya melalui prinsip (5R) yaitu refuse, reduce, reuse, recycle, dan rotting. Kegiatan pengabdian masyarakat ini menggunakan pendekatan partisipasi aktif dengan kelompok Pemberdayaan Kesejahteraan Keluarga (PKK) Rukun Warga 08 Desa Karangbong. Proses kegiatan melalui tahapan sosialisasi program, pelatihan, penerapan teknologi, pendampingan dan evaluasi, keberlanjutan mitra. Hasil kegiatan pengabdian masyarakat menunjukkan bahwa mitra dapat memanfaatkan sampah organik dan nonorganik serta mendapatkan kemudahan dengan adanya alat pencacah plastik serta kegiatan proses lainnya di bank sampah.
PENGEMBANGAN KEWIRAUSAHAAN GUNA PENYUSUNAN STRATEGI JITU DALAM MENGEMBANGKAN PRODUK UMKM DESA NGIMBANG KABUPATEN TUBAN Adhar Putra Setiawan; Tyasha Ayu Melynda Sari; Marista Oktaviani
Gotong Royong Vol. 1 No. 2 (2024)
Publisher : CV. Akira Java Bulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63935/gr.v1i2.18

Abstract

Pengabdian Masyarakat dilakukan di Desa Ngimbang, Kabupaten Tuban. Pelaksanaan pengabdian kurang lebih lima bulan. Adapun sasaran pengabdian ialah binaan UMKM di wilayah desa. Metode pengabdian berupa pelatihan dan sosialisasi terkait dengan perkembangan usaha. Program pengabdian ialah pelatihan kewirausahaan, pendampingan UMKM, pelatihan dan pendampingan NIB serta sertifikasi halal. Terlaksananya sosialiasi dapat diketahui bahwa warga memiliki beberapa kendala yaitu proses pengembangan produk dan proses pemasaran. Hasil luaran berupa produk dari olahan jagung dan pisang salah satunya teh herbal, briket jagung, selai pisang, dan sambal. Tindak lanjut pada pengabdian ini produk inovasi diserahkan ke warga desa untuk dikembangkan lagi serta di daftarkan pada sertifikasi halal.
THE EFFECT OF TAX PLANNING, INTELLECTUAL CAPITAL, AND ACCOUNTING CONSERVATIONS ON EARNINGS MANAGEMENT (STUDY OF CONSUMER GOODS SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE 2019- 2022) Wahyu Setiawan; Rieska Maharani; Tyasha Ayu Melynda Sari
International Journal of Economic Integration and Regional Competitiveness Vol. 1 No. 8 (2024): International Journal of Economic Integration and Regional Competitiveness
Publisher : Antis Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v1i8.182

Abstract

This study aims to determine the effect of tax planning, intellectual capital, and accounting conservatism on earnings management of consumer goods sector companies listed on the Indonesia Stock Exchange in 2019-2022. The research method uses multiple linear regression analysis with a quantitative approach. This study used a sample of 104 data with sampling using the purposive sampling technique. The measuring instrument used is Statistical Package for the Social Sciences (SPSS) version 25. The results showed that simultaneously tax planning, intellectual capital, and accounting conservatism had no effect on earnings management with a significance value of 0.460. The partial test results show that tax planning has a significant positive effect on earnings management with a significance value of 0.028 based on agency theory, where companies try to pay the minimum possible tax to the government so as not to reduce the profit earned in the current year. Intellectual capital has no effect on earnings management with a significance value of 0.730. This is because in the Value Added Intellectual Coefficient (VAIC), employee expenses are not counted as costs. Accounting conservatism has no effect on earnings management with a significance value of 0.704; this is due to the implementation of the International Financial Reporting Standards (IFRS) guidelines in Indonesia. The coefficient of determination shows a value of 0.024, indicating that the variables included in the model are able to influence earnings management by 2.4%.
Co-Authors Adhar Putra Setiawan Agus Saputro, Mohammad Alif Alfrina Zahru Mufida Andrianto Andrianto Artikawati Santoso, Oktavia Ashr Hafidz Tantri Ayu Camelia Rahma Desipradani, Gita Didin Fatihudin Dwi Songgo Panggayudi Fitri Masyta Vidyani Fitri Nuraini Halimatus Sa’diyah Hani Esti Diakurnia Huda Trihatmoko Maretasari, Rina Maulidah, Nurullaili Mauliddah, Nurullaili Ma’ruf Sya’ban Mochklas, Mochamad Moh Arif Batutah Moh. Baqir Ainun Mohammad Alif Agus Saputro Muallim Supra Yogi Mubaraq, Muhammad Raihan Muhammad Irsyad Muhammad Irsyad Muhammad Kemal Amroni Muhammad Raihan Mubaraq Nuha , Hasna Nurullaili Mauliddah Oktavia Artikawati Santoso Oktaviani, Marista Pradina, Sherly Budi Rieska Maharani, Rieska Sa'diyah, Halimatus Setiawan , Wahyu Tantri, Ashr Hafiizh Trihatmoko, Huda Wahyu Setiawan Yogi, Muallim Supra Yushartono, Irmanafia Putra Zeni Rusmawati