Claim Missing Document
Check
Articles

Found 38 Documents
Search

MEMBANGUN AKUNTANSI MANAJEMEN SYARIAH: MENDESAKKAH? ., Sonhaji
Jurnal Akuntansi Multiparadigma Vol 4, No 1 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1492.902 KB)

Abstract

Abstract: Developing Syaria Management Acoounting: Is it Urgent? Accounting Management was born from the root of Western capitalism characterized with egoistic, materialistic and individualistic values that potentially cause disfunctional behavior. Management Accounting is related more with behavioral aspect. This article seeks to identify the basic behavioral assumptions using an Islamic perspective. Islam worldview can be used to develop Sharia Management Accounting by using the rule: "maintain the good from the past, take the better from today, and if you can not accept all, do not reject everything". Further improvements need to be made, both in terms of ideas as well as research concepts. It is not only urgent but there must also be willingness to develop syaria management accounting.Abstrak: Membangun Akuntansi Manajemen Syariah: Mendesakkah?. Akuntansi manajemen lahir dari “rahim” kapitalisme dalam pola pikir barat yang bercirikan muatan egoistik, materialistik dan individualistik yang potensial menimbulkan perilaku disfungsional. Akuntansi manajemen banyak berkaitan dengan keperilakuan. Artikel ini berusaha mengidentifikasi asumsi-asumsi dasar keperilakuan dengan menggunakan worldwiew Islam yang selanjutnya dapat digunakan untuk membangun akuntansi manajemen syariah. Upaya ini dapat dilakukan dengan menggunakan kaidah “memelihara yang lama yang baik, dan mengambil yang baru yang lebih baik serta jika tidak bisa menerima semuanya jangan tolak semuanya”. Perbaikan lebih lanjut perlu terus dilakukan baik dari segi pemikiran konsep maupun penelitian. Hal ini bukan saja mendesak namun juga harus ada kemauan untuk melakukan.
PEMBERDAYAAN SANTRI UPAYA OPTIMALISASI RUANG TERBUKA HIJAU DAN PENATAAN LANDSCAPE DI PONPES EL-YASMIN Bunyamin, Bunyamin; Munfariqoh, Siti; Muslichah, Muslichah; Sonhaji, Sonhaji; Syadeli, Moh.; Kusnanto, Anang Amir; Sunarto, Sunarto; Prajoga, Uke; Sugiono, Djoko; Ratnasari, Siwi Dyah; Andiani, Lidia
Jurnal Abdi Masyarakat Vol 5, No 1 (2021): Jurnal Abdi Masyarakat November 2021
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jaim.v5i1.1964

Abstract

The increasingly narrow land in urban areas makes people have to take advantage of the existing land. The concept of urban farming provides a solution by creating green open land in the midst of dense urban buildings. Empowerment of students is a positive effort to realize the goal of Islamic boarding schools to equip students with religious knowledge and general knowledge.The objectives of this activity are: 1) To increase the knowledge and skills of the students in farming on limited land. 2) Provide knowledge about urban farming that can foster an entrepreneurial spirit in the students. 3) Creating a new source of income for the cottage at least from the results of urban farming that can be consumed by the residents of the Islamic boarding school so that they can save on shopping expenses. 4) Empowering productive economic activities in Islamic boarding schools.The implementation method is carried out through training for students, coaches and teachers at Ponpes El Yasmin Banjararum, Singosari, Malang. The result of this activity is to increase the knowledge of the students to learn to live independently, foster an entrepreneurial spirit and fulfill the needs of vegetables independently.
MEMBANGUN AKUNTANSI MANAJEMEN SYARIAH: MENDESAKKAH? Sonhaji Sonhaji
Jurnal Akuntansi Multiparadigma Vol 4, No 1 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1492.902 KB) | DOI: 10.18202/jamal.2013.04.7186

Abstract

Abstract: Developing Syariah Management Accounting : Is it Urgent? Accounting Management was born from the root of Western capitalism characterized with egoistic, materialistic and individualistic values that potentially cause disfunctional behavior. Management Accounting is related more with behavioral aspect. This article seeks to identify the basic behavioral assumptions using an Islamic perspective. Islam worldview can be used to develop Sharia Management Accounting by using the rule: "maintain the good from the past, take the better from today, and if you can not accept all, do not reject everything". Further improvements need to be made, both in terms of ideas as well as research concepts. It is not only urgent but there must also be willingness to develop syaria management accounting.Abstrak: Membangun Akuntansi Manajemen Syariah: Mendesakkah? Akuntansi manajemen lahir dari “rahim” kapitalisme dalam pola pikir barat yang bercirikan muatan egoistik, materialistik dan individualistik yang potensial menimbulkan perilaku disfungsional. Akuntansi manajemen banyak berkaitan dengan keperilakuan. Artikel ini berusaha mengidentifikasi asumsi-asumsi dasar keperilakuan dengan menggunakan worldwiew Islam yang selanjutnya dapat digunakan untuk membangun akuntansi manajemen syariah. Upaya ini dapat dilakukan dengan menggunakan kaidah “memelihara yang lama yang baik, dan mengambil yang baru yang lebih baik serta jika tidak bisa menerima semuanya jangan tolak semuanya”. Perbaikan lebih lanjut perlu terus dilakukan baik dari segi pemikiran konsep maupun penelitian. Hal ini bukan saja mendesak namun juga harus ada kemauan untuk melakukan.
SISTEM INFORMASI AKUNTANSI MANAJEMEN SYARIAH UNTUK ORGANISASI ISLAM Sonhaji Sonhaji
Jurnal Akuntansi Multiparadigma Vol 8, No 1 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (735.433 KB) | DOI: 10.18202/jamal.2017.04.7039

Abstract

Abstrak: Sistem Informasi Akuntansi Manajemen Syariah untuk Organisasi Islam. Studi ini bertujuan mengonstruksi rerangka Sistem Informasi Akuntansi Manajemen Syariah (SIAMSy) bagi organisasi Islam (OrIs). Metode penelitian menggunakan pendekatan zikir, doa, tafakur dan tazkiyah (ZDT). Data dikumpulkan dari sumber teks, yaitu Al-Quran, Sunnah dan khabar sodiq serta dari pengelola OrIs dan intelektual Islam. Data dianalisis melalui diri sebagai alat analisis dan Metafora Siklus Kehidupan Manusia (MSKM). Studi ini menghasilkan rerangka SIAMSy yang berfungsi sebagai pedoman penyusunan informasi guna pencapaian tujuan hasanah OrIs. Abstract: Shariah Management Accounting Information System for Islamic organization. The study aims to construct framework of Shariah Management Accounting Information System (ShMAIS) for Islamic organization. The Research method used dhikr, prayer, tafakkur and tazkiyyah approach. Data from the source of text; the Qur'an, the Sunnah and sodiq (good) information as well as from informant. Data were analyzed through self as a major analytical tool and Human Life Cycle Metaphor. Result of the study is framework of ShMAIS which serves as the preparation of the information for achieving the hasanah objectives of Islamic organization.
PENGARUH PEMAKNAAN KERJA, INSENTIF DAN SISTEM PEMBAYARAN TERHADAP KINERJA MELALUI KEPUASAN KERJA Adi Pramono; Sonhaji Sonhaji; Tachjudin Tachjudin
Akutansi Bisnis & Manajemen ( ABM ) Vol 28 No 1 (2021): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.669 KB) | DOI: 10.35606/jabm.v28i1.809

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemaknaan kerja, insentif dan sistem pembayaran terhadap kinerja melalui kepuasan kerja. Sampel penelitian sebanyak 85 perangkat desa di Kabupaten Pasuruan Jawa Timur. Data dikumpulkan melalui kuesioner dan dianalisis dengan menggunakan analisis jalur. Penelitian ini menemukan bahwa pemaknaan kerja dan sistem pembayaran memengaruhi kepuasan kerja perangkat desa sedangkan insentif tidak terbukti berpengaruh. Selanjutnya kepuasan kerja tidak terbukti memengaruhi kinerja.
Artikulasi Nilai Budaya ”Palang Pintu” dan Sistem Informasi Akuntansi Darti Djuharni; Sonhaji Sonhaji; Rimi Gusliana Mais; Nur Alimin Aziz
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 4, No 3 (2020)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v4i3.010

Abstract

AbstractThis study aims to explore the Betawi cultural  "Palang Pintu" in the design of Accounting Information Systems. This cultural is expressed in four steps at the traditional Betawi wedding event which consists of; greetings, rhymes, fighting silat, and able to read al Quran.  This study uses a qualitative approach,  data collected through text and interviews, then analyzed by the approach to "Palang Pintu" culture and the articulated with  the design of the SIA. Result of study of  the "Palang Pintu" provides a platform and guidance for business conduct that is not only material dimension but also transcendental dimension.AbstrakPenelitian ini bertujuan menggali nilai budaya Betawi ”Palang Pintu” dalam perancangan Sistem Informasi Akuntansi (SIA). Budaya ini diekpresikan ke dalam empat langkah pada acara pernikahan adat Betawi yang terdiri atas; salam, adu pantun, adu silat dan adu ngaji. Penelitian ini menggunakan pendekatan kualitatif dengan data dikumpulkan melalui teks dan wawacara, yang selanjutnya dianalisis dengan pendekatan nilai budaya ”Palang Pintu” yang kemudian diartikulasikan dengan perancangan SIA. Hasil penelitian menunjukkan bahwa SIA yang dirancang dan dioperasionalkan dengan perspektif “Palang Pintu” memberikan pijakan dan panduan pelaksanaan bisnis yang tidak hanya berdimensi material namun juga berdimensi transendental.
The Objectives of Sharia Management Accounting Information Reporting: Identification of Values and Characteristics sonhaji sonhaji; Abdul Kadir Usri; Hedher Tuakia
Journal of Accounting, Business and Management (JABM) Vol 28 No 2 (2021): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v28i2.853

Abstract

There is an idea to build sharia management accounting starting from constructing the sharia management accounting conceptual framework. The framework has been developed, one of which contains the objectives of sharia management accounting information reporting. This article aims to develop further the objectives of sharia management accounting information reporting to find the value and characteristics of sharia management accounting information. Qualitative research is used in this study. The data in the form of text were analyzed using the reflective method. The analysis uses a quadrant that articulates the objectives of sharia management accounting information reporting with the management hierarchy and the network of value-creating activities. The study found the nature, type, and value of information that should be presented by a sharia management accounting information system.
CREDO ORGANIZATIONAL CULTURE AND ORGANIZATIONAL COMMITMENT AS PREDICTORS OF JOB SATISFACTION AND INTENTION TO LEAVE Siwi Ratna; Yupono Bagyo; Nunung Suzana Widiyanti; Sunarto Sunarto; Sonhaji Sonhaji
Journal of Accounting, Business and Management (JABM) Vol 29 No 2 (2022): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v29i2.868

Abstract

This study aims to determine the effect of Credo Organizational Culture and Organizational Commitment on Intention to Leave with Job Satisfaction as a Mediation Variable at PT. Johnson & Johnson Indonesia, Medical Division.This type of research is survey research using a quantitative approach. The study population was the employees of PT. Johnson & Johnson Indonesia, especially in the Medical Division, which amounted to 70 employees, while the total sample was 60 respondents who were taken using the Slovin's equation. Data collection was carried out by means of a questionnaire. The data analysis technique used is Structural Equation Modeling (SEM) with Smart PLS (Partial Least Square) software.The results in this study indicate that: 1) Credo Organizational Culture has a positive and significant effect on Job Satisfaction. 2) Organizational Commitment has a positive and significant effect on Job Satisfaction, 3) Job Satisfaction has a negative and un significant effect on Intention to Leave (4) Credo Organizational Culture has a negative and significant effect on Intention to Leave (5) Organizational Commitment has a positive and significant effect on Intention to Leave. The results also show that organizational commitment is a variable that has a dominant effect on intention to leave. The findings of this study suggest that employees' high levels of commitment influence their desire to leave.
Artikulasi Nilai Budaya “Palang Pintu” dan Sistem Informasi Akuntansi Darti Djuharni; Sonhaji -; Rimi Gusliana Mais; Nur Alimin Aziz
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 4 No. 3 (2020): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (592.114 KB) | DOI: 10.33795/jraam.v4i3.010

Abstract

This study aims to explore the Betawi cultural “Palang Pintu" in the design of Accounting Information Systems. This cultural is expressed in four steps at the traditional Betawi wedding event which consists of; greetings, rhymes, fighting silat, and able to read al Quran. This study uses a qualitative approach, data collected through text and interviews, then analyzed by the approach to “Palang Pintu" culture and the articulated with the design of the SIA. Result of study of the "Palang Pintu" provides a platform and guidance for business conduct that is not only material dimension but also transcendental dimension. Abstrak Penelitian ini bertujuan menggali nilai budaya Betawi “Palang Pintu” dalam perancangan Sistem Informasi Akuntansi. Budaya ini diekpresikan ke dalam empat langkah pada acara pernikahan adat Betawi yang terdiri atas salam, adu pantun, adu silat dan adu ngaji. Penelitian menggunakan pendekatan kualitatif dengan pengumpulan data melalui teks dan wawacara, yang dianalisis dengan pendekatan nilai budaya Palang Pintu kemudian diartikulasikan dengan perancangan SIA. Hasil penelitian menunjukkan bahwa SIA yang dirancang dan dioperasionalkan memberikan pijakan dan panduan pelaksanaan bisnis yang tidak hanya berdimensi material namun juga berdimensi transendental.
PEMBERDAYAAN SANTRI UPAYA OPTIMALISASI RUANG TERBUKA HIJAU DAN PENATAAN LANDSCAPE DI PONPES EL-YASMIN Bunyamin Bunyamin; Siti Munfariqoh; Muslichah Muslichah; Sonhaji Sonhaji; Moh. Syadeli; Anang Amir Kusnanto; Sunarto Sunarto; Uke Prajoga; Djoko Sugiono; Siwi Dyah Ratnasari; Lidia Andiani
Jurnal Abdi Masyarakat Vol. 5 No. 1 (2021): Jurnal Abdi Masyarakat November 2021
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jaim.v5i1.1964

Abstract

The increasingly narrow land in urban areas makes people have to take advantage of the existing land. The concept of urban farming provides a solution by creating green open land in the midst of dense urban buildings. Empowerment of students is a positive effort to realize the goal of Islamic boarding schools to equip students with religious knowledge and general knowledge.The objectives of this activity are: 1) To increase the knowledge and skills of the students in farming on limited land. 2) Provide knowledge about urban farming that can foster an entrepreneurial spirit in the students. 3) Creating a new source of income for the cottage at least from the results of urban farming that can be consumed by the residents of the Islamic boarding school so that they can save on shopping expenses. 4) Empowering productive economic activities in Islamic boarding schools.The implementation method is carried out through training for students, coaches and teachers at Ponpes El Yasmin Banjararum, Singosari, Malang. The result of this activity is to increase the knowledge of the students to learn to live independently, foster an entrepreneurial spirit and fulfill the needs of vegetables independently.
Co-Authors Abdul Kadir Usri, Abdul Kadir Adi Pramono Agow, Liana Lidia AJI, BAYU Amrulloh, Ilham Barry Anang Amir Kusnanto Anang Amir Kusnanto Andiani, Lidia Annisa Dini Fathonah Ar-Ridho, Bayu Rahmiyarto Arief, Ulfah Mediaty Arief Aulia, Fatriana Dwi Bambang Haryadi Bunyamin Bunyamin Bunyamin Bunyamin Dani, Yulina Anggi Mawar Darti Djuharni Djafri, Taufik Djoko Sugiono Driana Leniwati Dwi Kustriyanti Edi Kurniawan Eko Supraptono Endah Pujiastuti Ernawati, Anik Fery Agusman Motuho Mendrofa Ghozali, Bahri Hakim, Sandy Maulana Nur Hakim Hanif Mauludin Hedher Tuakia Hidayattullah, Ardhana Luthfi Indraswari, Yulita Irawan Budi Prasetyo Kartika, Catharina Vira Khumaedi, Muhammmad Kuncahyo, Adhin Achmad Kurniawan, Galang Wahid Kusnanto, Anang Amir Lidia Andiani Lidia Andiani Linda Kusumawati Listiyaningsih, Agus Moh. Syadeli Mohamad Irfan, Mohamad Mohammad Syadeli Mohammad Syadeli Munfariqoh, Siti Muslichah Muslichah Musrifah Musrifah, Musrifah Nayyiroh, Lutfiatun Nilawati Tadjuddin Nissa, Khoirun Nunung Suzana Widiyanti Nur Alimin Azis Nur Alimin Aziz Nursaid Ong, Leonnard Prajoga, Uke Prastiwi, Fitria Hardiyanti Putri, Tiara Regina Rahayu, Iin Werdining Ramadhan, Ikfal Ramadhan Retno Apriliyanti Rimi Gusliana Mais Rina Apriliani Said Sunardiyo Sani Pratiwi, Alya Saputra, Achbar Adi Sawitry, Sawitry Sa’adah, Lailatus Siahaya, Selgia Sigarlaki, Heni Siti Munfariqoh Siwi Dyah Ratnasari Siwi Ratna Sri Hartati Sri Sayekti Sudirahayu, Ika Sugiharto, Didik Priyo Suhartoyo Suhartoyo, Suhartoyo Sukamta, Sri Sukamta Sukrina, Nur Fitri Sukrina Sunarto Sunarto Sunarto Sunarto Sunarto Sunarto Tachjudin Tachjudin Tukiman Tukiman Tumirin Uke Prajoga Uke Prayoga Yeri Sutopo Yupono Bagyo