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All Journal Gorga : Jurnal Seni Rupa DiE: Jurnal Ilmu Ekonomi dan Manajemen Tanra : Jurnal Desain Komunikasi Visual Fakultas Seni dan Desain Universitas Negeri Makassar Journal of Visual Art and Design Indonesian Journal of Tropical and Infectious Disease Jurnal Ilmiah Pendidikan Pancasila dan Kewarganegaraan Jurnal Ilmiah Universitas Batanghari Jambi Journal of Accounting Science Jurnal Teknik Industri : Jurnal Hasil Penelitian dan Karya Ilmiah dalam Bidang Teknik Industri PRODUCTUM : Jurnal Desain Produk (Pengetahuan dan Perancangan Produk) Indonesian Journal of Cardiology Majalah Ekonomi Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Care : Jurnal Ilmiah Ilmu Kesehatan Waca Cipta Ruang: Jurnal Ilmiah Desain Interior Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Fundadikdas (Fundamental Pendidikan Dasar) Building of Informatics, Technology and Science JUXTA: Jurnal Ilmiah Mahasiswa Kedokteran Universitas Airlangga Jurnal Industri Kreatif (JIK) INCARE Jurnal Tarbiyatuna : Kajian Pendidikan Islam Darul Ilmi: Jurnal Ilmu Kependidikan dan Keislaman Jurnal Kajian dan Pengembangan Umat Fitrah: Journal of Islamic Education Narra J Dharmas Education Journal (DE_Journal) Ikhtisar: Jurnal Pengetahuan Islam Sulawesi Tenggara Educational Journal Journal of Social Research Journal of Innovation Research and Knowledge eProceedings of Art & Design Jurnal Tahsinia Bali-Dwipantara Waskita: Seminar Nasional Republik Seni Nusantara Neraca Manajemen, Akuntansi, dan Ekonomi Journal Education And Islamic Studies Journal Of Humanity Dedication Indonesian Journal of Electronics, Electromedical Engineering, and Medical Informatics J-CEKI Computer & Science Industrial Engineering Journal Insight: Indonesian Journal of Social, Humanity, and Education Journal of Applied Informatics Science Folia Medica Indonesiana
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Journal : Journal of Accounting Science

Implementasi Program Kemitraan dan Program Bina Lingkungan Pada PT. PELINDO III Surabaya: Implementation of the Partnership Program and Community Development Program at PT. PELINDO III Surabaya Andrianto, Andrianto
Journal of Accounting Science Vol. 1 No. 2 (2017): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v1i2.906

Abstract

Corporate Social Responsibility Program which has been run by PT. Pelindo III Surabaya, realized in the form of partnership program and environmental development program. Partnership Program is a program launched by the government as a form of awareness and responsibility of State Owned Enterprises (BUMN) to economic development, especially small business in the company environment, while environmental development program is a program that concerns PT. Pelindo III (Persero), which is one of the state-owned enterprises in facing the social conditions of the community around the company. This research is a quantitative descriptive research with case study approach to study and explain about both CSR programs that have been run by PT. Pelindo III (Persero). From the results of research, it can be concluded that both CSR programs that have been run by PT. Pelindo III (Persero) is very good and programmed. This is evidenced by the existence of work programs every year in its implementation accompanied by a report on the position and financial activities of the partnership program and environmental development. So in the preparation of financial information and implementation of the practice both programs have been very fulfilling elements of transparency.
Pengelolaan Keuangan Desa : Studi Pada Desa Ploso Kecamatan Jombang Tahun Anggaran 2012-2016: Village Financial Management: A Study in Ploso Village, Jombang District, 2012-2016 Fiscal Year Andrianto, Andrianto
Journal of Accounting Science Vol. 2 No. 2 (2018): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v2i2.1565

Abstract

With the enactment of Law No. 6 of 2014 on villages, it is desirable that in the management of the village, especially in the management of its finances, it can be done accountably and responsibly. This study aims to identify the financial management of the village along with the problems associated with the management of village finances conducted in the Village Ploso Jombang. This research uses qualitative method with case study approach, where most of the research implementation mostly use observation and interview method. The results show that in the management of village finances there are main issues that is the lack of knowledge of village head and its officials in the management of budget and village finances. This research proposes the existence of computerized system accompanied by training and guidance of village financial management from local government apparatus, so it is expected that village financial reporting can be done by fast process and with output of accountable and accountable financial statement.
Perencanaan Pajak ( Tax Planning ) Dalam Upaya Meminimalisasi Pajak Terhutang Pph Pasal 21: Tax Planning (Tax Planning) in an Effort to Minimize Taxes Payable Pph Article 21 Andrianto, Andrianto
Journal of Accounting Science Vol. 3 No. 1 (2019): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v3i1.2677

Abstract

This study aimed to obtain evidence about tax planning (tax planning) in an effort to minimize the tax payable on the income tax section 21 PT. Telkom Kandatel East Surabaya. The data used in this study are primary data and Primary sekunder.Data obtained directly from interviews with management directly related to this study, while secondary data obtained from both sources other than primary data. Analysis data technique using decision theory, which is associated with the policy management in decision making.The results of the analysis in this study was obtained in the calculation of income tax article 21 methods covered employee / employer, income tax article 21 is not given in the form of benefits for employees, so that section 21 income tax paid can not be treated as expenses in calculating the lab / fiscal loss. Methods of tax allowances, income tax article 21 permanent employees paid by the company but granted in the form of income tax benefit of article 21, so it can be financed by the company in the calculation of the profit / loss fiscal. If this method raises margin Article 21 Income tax article 21 Income tax allowances that can reduce the take home pay of employees. So that income tax may be applied as a deduction in the calculation of the profit / loss tax gross-up method is used, whereby if the terms of the tax saving and take home pay is a better method
Social Accounting in Social Justice Morality in Islamic Banks Andrianto, Andrianto; Istanti, Enny
Journal of Accounting Science Vol. 9 No. 2 (2025): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v9i2.1995

Abstract

General Background: Social issues such as poverty, wealth distribution, and social justice remain critical concerns in many countries. Specific Background: In this context, Islamic banks, particularly the 22 institutions operating in Southeast Asia, have the potential to apply social justice principles in their interactions with local communities. Knowledge Gaps: While previous studies have examined the commercialisation of Islamic banking, research exploring how these institutions integrate social justice into their operations is limited. Objectives: This study aims to investigate the social accounting practices of Islamic banks, focusing on disclosures that reflect a commitment to social justice. Methods: Using a qualitative approach, this study analyses data from annual reports and official websites to evaluate how Islamic banks implement social justice in the communities they serve. Results: The findings show that these banks seek to align their disclosures with Islamic spiritual and moral teachings, demonstrating an underlying narrative that emphasises ethical accountability and religious conformity. Novelty: This study contributes to the limited literature bridging Islamic religious values and the pursuit of social goals in financial institutions. Implications: A focus on the misalignment between religious values and banking ethics opens up opportunities for reform among Islamic banks and encourages deeper engagement from stakeholders concerned with ethical financial practices.
Co-Authors A, Ford Ance Abdulloh, Muchammad Raafi Achmad Reza Adnan, Syaiful Afnita, Nora Akmal Nur Arifin Akram, Muhammad Rafiul Alam, Citi Hasanah Nur Alamsyah, Nanang Alvian Fajar Setiawan Amanah, Fisa Amin, Aminul Amris, Firda Khairati Andi Dwi Riyanto Andita Putri, Sheila Anggraeni Putri, Sukmawati Annanda, Yefri Anugrah Siregar, Wira Aqil, Sultan Arifin, Akmal Nur Arindanie, Amelia Asep Sufyan Muhakik Atamtajani Ayunda, Salsabila Azamel Fata Badriyatul Muniroh, Badriyatul Cahyo Sasmito Chris Chalik Christian Hutasoit, Roby Dandi Yunidar Dani Arifudin Diana Artamevia Khoirunnisa Dona Saphiranti Dudik Djaja Sidarta Duski Samad Edwin Buyung Syarif Efendi, Syafrizal Elisa, Erlin Enggar Budi Pratama Enny Istanti Fajar Astuti Hermawati Fajar Sadika Fajri, Muhammad Afhandry Farida Ariani FATHUR ROHMAN Fitri Nuraini, Fitri Giat Karyono Gusnita, Fitri hardiansyah, bagus Hardy Adiluhung Harsoyo, Primasitha M. Harsoyo, Primasitha Maharany Hermawan, Hanestya O. Hidayah, Teguh Ibadurrahman, Pejagote Ica Ramawisari Idris, Saufi Zahra Ihsan, Naufal Fadlan Ikbal, Ahmad Imam Tahyudin Imam, Muhammad Fadhil Imtihan Hanom Indragunawan, Cakti Iskandar, Muh Faldi Julhadi, Julhadi Khoirunnisa, Diana Artamevia Kusuma, Gabrielle Mahanaim Lahmi, Ahmad Lestari, Sella Rizkita Lutvia Ebd, Adinda Nadya Mawarni, Wulan Eka Msitam, Zainulfikar Putera Wardana Mufid, Abiyyu Rozan Muhakik Atamtajani, Asep Sufyan Muhakik, Asep Sufyan Muhammad Ramadhan Muhammad, Akbar R. Muhammad, Raafi Nur Mukhtar, Salsabila Nindya Kartika Kusumayati Ningsih, Sri Wahyuni Nisrina, Nabila Ratu Nofitayanti, Nofitayanti Noviyani, Rafiqa Nugroho, J Nur Handayati Nuruddin Hady Nuvus, Alviyatul Ainin Oky Setiawan Pardosi, Pardomuan Pikir, Budi S Prabu Wardono Prasetya, Bima Pregustama, Moch Refqi Prinata, Fadhil Surya PUTRA, AHMAD Putri, Ardella Anindya Rahmansyah, Farhan Rahmiyati Rahmiyati, Rahmiyati Rais, Zaim Ramadhan, Rizki Aulia Ratri, Anudya Kartika Refdilzon Yasra, Refdilzon Rehani rehani Revanza Vialdi, Mohammad Rieska Maharani, Rieska Rizka Rachmawati Rizkiawan, Ronaldi Robbany, Fadly Rohmah, Nadhifa Ainur Rozak, Rofiq 'Abdul Rozak, Rofiq ‘Abdul Rully Hidayatullah Sabaniah, Nofetriani Safitri, Winda Saputra, Edriagus Saputra, Syahnan Sayuti, M. Sheila Andita Putri Solly Aryza Sony Wibisono Sri Untari Sumiarti Sumiarti Sundari Indah Wiyasihati Supriani, Bella SURYANINGRUM, EVI Suyitno Suyitno Syafruddin Syafruddin Syahputri, Marwah Annie Syamsurizal Syamsurizal - - Tahyudin, Imam Zaheen Terbit Setya Pambudi Tikaningsih, Ades Triana, Yeni Wahyu Prawesthi Wahyuni, Yosi Sri Wandi, Joni Indra willy.masrur@gmail.com Yahdi, Putri Octavia Regina Yani, Putri Andri Yanti, Novita Yanuar Herlambang Yoga Pujiraharjo Yulia Fitria Zaini, Bagas SI.