Article Per Year (5 Year)
p-Index From 2021 - 2026
3.296
P-Index
This Author published in this journals
All Journal EL-MUHASABA Jurnal Pendidikan Akuntansi The Indonesian Accounting Review Jurnal Ilmiah Mahasiswa FEB Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Infestasi JPBM (Jurnal Pendidikan Bisnis dan Manajemen) JABE (Journal of Accounting and Business Education) Media Mahardhika JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen EKUITAS (Jurnal Ekonomi dan Keuangan) Journal of Innovation in Business and Economics IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Journal of Islamic Accounting and Tax (JIATAX) International Journal of Religious and Cultural Studies Oetoesan-Hindia: Telaah Pemikiran Kebangsaan Accounting Profession Journal (APAJI) The Indonesian Journal of Accounting Research Open Access Indonesia Journal of Social Sciences Journal of Community Development Perspektif Akuntansi Indonesian Journal of Sport Management Open Access Indonesia Journal of Social Sciences Bussman Journal : Indonesian Journal of Business and Management JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Ilmiah Ekonomi dan Manajemen Neraca Manajemen, Akuntansi, dan Ekonomi Studi Multidisipliner: Jurnal Kajian Keislaman
Ari Kamayanti
Politeknik Negeri Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

Published : 108 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 108 Documents
Search

 7   8   9   10   11 
Pengaruh Muatan Etika dalam Pendidikan Akuntansi terhadap Persepsi Etika Mahasiswa (Studi pada Mahasiswa Jurusan Akuntansi Universitas Brawijaya Malang Angkatan 2009) Sari, Lita Permata; Kamayanti, Ari
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

This aim of this research is to reveal the influence of the effect of the charge of ethics in accounting education as the duty of spiritual inner reflection, ethical issue, discussion, and resolution of ethical case against ethical perceptions of students. The population of the research is undergraduate students of the Department of Accounting, Faculty of Economics and Business, Brawijaya University, year 2009 currently undergoing an auditing practice and has taken courses in business ethics and professions. The data of this research is taken by using questionnaire as primary data. There were 167 questionnaires given out but only 135 questionnaires which meet the criteria of sampling. This research uses mixed method, as a combination of qualitative and quantitative research methods. To analyze variables, this research uses simple regression analysis. The result shows that the charge of ethics in accounting education has significant influence on  student’s ethics perceptions with 5% significance tolerance. Keywords: Keywords: Charge ethics, ethical perception
EXPLORING THE INTERPRETATION OF BALIK MODAL AS “THE OTHER” BREAK EVEN POINT: A HERMENEUTIC ROMANTICS STUDY Putra, Dimas Ramadhan; Kamayanti, Ari
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

The accounting nowadays supports the capitalism. In this view, profit has been the cause of capitalism. Capitalism encourages private business to gain profit. However, there is ‘other’ accounting practice that does not seem to always end up in achieving profit as the main goal. This research is to explore the interpretation of balik modal as the other meaning of Break Even Point (BEP) using hermeneutics romantics approach. The result of this research is that there are different interpretations of balik modal as well as the underlying values. The first informant interpret that his balik modal is kulak equals to dapet where kulak is the money that he spends for raw and supplementary materials and dapet is his income or his selling. The other informant concept is Kulak = Dapet + Setoran. This is the comparison between Cak To, Mas Ambon, and the conventional BEP from the research that has been conducted before.   Keywords: Bakso, Break Even Point, Balik Modal, Hermeneutic Romantics
PERSEPSI ETIS MAHASISWA AKUNTANSI MENGENAI SKANDAL ETIS AUDITOR DAN CORPORATE MANAGER Himmah, Elok Faiqoh; Kamayanti, Ari
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

Tujuan penelitian ini adalah untuk mendapatkan bukti empiris mengenai pengaruh orientasi etis (idealisme dan relativisme), gender, dan tingkat pengetahuan terhadap persepsi mahasiswa akuntansi mengenai skandal etis auditor dan corporate manager dengan model penelitian yang dikembangkan oleh Comunale et al  (2006). Sampel penelitian adalah mahasiswa akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Brawijaya yang telah dan sedang menempuh mata kuliah etika bisnis dan profesi. Penelitian ini menggunakan kuisioner untuk memperoleh data primer. Sejumlah 165 kuisioner yang disebarkan, tetapi hanya 152 kuisioner yang dapat diolah sesuai kriteria sampling. Metode yang digunakan dalam penelitian ini adalah metode campuran, sebagai kombinasi dari metode kuantitatif (statistik deskriptif) dan kualitatif. Hasil analisis dalam penelitian ini menunjukkan bahwa idealisme, gender, dan tingkat pengetahuan tentang profesi akuntan publik dan skandal akuntansi berpengaruh terhadap persepsi mahasiswa akuntansi mengenai skandal etis auditor dan  corporate manager. Sedangkan, variabel relativisme berpengaruh terhadap persepsi mahasiswa akuntansi mengenai skandal etis auditor dan corporate manager. Selanjutnya, penelitian ini dikembangkan dengan mengekplorasi ungkapan-ungkapan mahasiswa akuntansi mengenai persepsi mereka terhadap skandal etis auditor dan corporate manager berdasarkan dimensi spiritualitas dan emosional. Hal tersebut mengindikasikan bahwa tingkat idealisme tinggi mahasiswa akuntansi, bisa jadi dibentuk oleh lingkungan pendidikan yang sarat dengan nilai spiritualitas. Tingkat relativisme tinggi mahasiswa akuntansi mengindikasikan ada keterkaitan dengan emosional dalam memberikan pertimbangan etis mengenai skandal etis auditor dan corporate manager. Kata kunci: Skandal Etis, Idealisme, Relativisme,  Gender, Tingkat Pengetahuan, Persepsi Etis, Pendidikan etika
THE ETHICAL PERCEPTION OF ACCOUNTING STUDENT: REVIEW OF GENDER, RELIGIOSITY AND THE LOVE OF MONEY Julianto, Sahril; Kamayanti, Ari
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

This research aims to analyze whether there is a relationship between the level of religiosity, and the love of money on ethical perceptions of the accounting student. It also aims to find out if there are differences in the level of religiosity, the love of money and the ethical perception of accounting students based on gender. The discovery of the religiosity indicators is taken from the empirical studies with a qualitative approach on boarding schools Darul Muttaqin. The sample in this study is taken by using the data collection method called the purposive sampling. The number of samples that  are used as many as 80 respondents. The Data obtained were analyzed using  PLS (Partial Least Square) analysis technique via SmartPLS software. The results of this research show that there is a relationship between the level of religiosity and the love of money on accounting  students with their ethical perception. The higher degree of religiosity of the students will be increasing the higher levels of perception of their ethical perception.  The higher of the student’s love of money, then the lower level of their ethical perception will be. So does gender significantly influence the levels of religiosity,  the love of money and the level of ethical perception of the accounting student. Key words: gender, religiosity, love of money, ethical perception and P
DETERMINAN PERSEPSI ETIKA MAHASISWA AKUNTANSI DENGAN LOVE OF MONEY SEBAGAI VARIABEL INTERVENING Widyaningrum, Ayu; Kamayanti, Ari
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

Penelitian ini bertujuan untuk menguji pengaruh dari variabel gender, usia, dan tingkat pendidikan terhadap variabel love of money dan persepsi etis. Selain itu, penelitian ini bertujuan untuk menganalisis apakah ada hubungan antara tingkat love of money dengan persepsi etis pada mahasiswa akuntansi. Sampel dalam penelitian ini diambil dengan menggunakan metode pengumpulan data yang disebut  purposive sampling.  Populasi dari penelitian ini adalah mahasiswa S1 dan S2 Akuntansi Universitas Brawijaya, yang telah menempuh mata kuliah Etika Bisnis dan Profesi.  Jumlah sampel yang digunakan yaitu sebanyak 88 responden. Penelitian ini memakai analisis jalur sebagai metode untuk pengujian dan menyimpulkan hipotesis. Hasil penelitian menunjukkan bahwa terdapat pengaruh gender, usia, dan tingkat pendidikan terhadap  love of money  mahasiswa akuntansi dan persepsi etis mereka. Hasil dari penelitian ini yaitu: (1) Gender berpengaruh terhadap  love of money mahasiswa akuntansi, (2) Usia berpengaruh terhadap love of money  mahasiswa akuntansi, (3) Tingkat pendidikan berpengaruh terhadap tingkat  love of money mahsiswa akuntansi, (4) Gender berpengaruh persepsi etis mahasiswa akuntansi, (5) Usia berpengaruh terhadap persepsi etis mahasiswa akuntansi. (6) Tingkat pendidikan mahasiswa berpengaruh terhadap persepsi etis mahasiswa akuntansi dengan arah yang positif. (7) Love of money  memiliki pengaruh yang terhadap persepsi etis mahasiswa akuntansi.   Keyword  : Gender, Usia, Tingkat pendidikan, Love of money, Persepsi etis, Mahasiswa Akuntansi
MEMAKNAI PEMAHAMAN AKUNTANSI DENGAN PEMAHAMAN ETIKA AKUNTAN(SI) MAHASISWA: STUDI FENOMENOLOGI Putra, Wiranata; Kamayanti, Ari
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

Penelitian ini dilatarbelakangi oleh fenomena pendidikan akuntansi yang seringkali mengabaikan pembangunan intelektual manusia seutuhnya (intelektual, spritual, dan emosional). Penelitian ini bertujuan untuk memotret keterkaitan  pemahaman akuntansi dengan pemahaman etika akuntan(si). Dalam rangka memaknai dan memahami kembali keterkaitan antara pemahaman akuntansi dan pemahaman etika akuntan(si) digunakan fenomenologi sebagai metodelogi penelitian. Metode fenomenologi dianggap mampu untuk mengeksplorasi kesadaran dan pemahaman akuntansi dan etika. Dari penelitian ini ditemukan bahwa tingkat pemahaman akuntansi (berbasis teknis atau berbasis nilai) memiliki implikasi terhadap pemahaman etika akuntan(si). Selain itu penelitian ini mampu mengindikasikan bahwa pemahaman akuntansi dan etika ternyata tidak konsisten dengan tingkat pendidikan. Kata kunci : Pemahaman akuntansi, pemahaman etika akuntan(si), Pendidikan Akuntansi, Pendidikan Agama, Hati Nurani, Fenomenologi
The Implementation of Household Accounting in Families Owning Micro Scale Businesses Raharjo, Arief Prima; Kamayanti, Ari
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

Household accounting is not a new discipline there are a lot of researchabout household accounting outside Indonesia. Although a lot of research abouthousehold accounting outside Indonesia but in Indonesia only little research abouthousehold accounting are published, particularly household accountingimplementation in conjugal and extended family owning micro scale businesses.This research purpose is to explain how the implementation of householdaccounting in conjugal family and extended family owning micro scale businessesusing interpretive paradigm. The results of this research are in conjugal familyowning micro scale business they implement household accounting but there is adifferent about accounting in the business. In extended family owning micro scalebusiness household accounting is implemented in the family but it is contrary withthe business. Another interesting finding is wives are trusted by husbands fordisposable and small nominal goods like household appliances, and vegetables butfor goods with big nominal and have long term economic age like refrigerator,motorcycle, and car, husbands involve in decision making. Values exist inhousehold accounting practice are: trust, not redundant (mubazir), religious,preventive, halal, visionary, effective, and efficient.Keywords: Household Accounting, Family Accounting, Conjugal Family,Extended Family, Micro Scale Business, Interpretive
ETIKA AKUNTAN INDONESIA BERBASIS BUDAYA JAWA, BATAK, DAN BALI: PENDEKATAN ANTROPOLOGIS Putri, Ike Nurkusuma; Kamayanti, Ari
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

This  research is  to  interpret  the  Indonesian accountant  ethical values  of different culture through anthropological approach. The results show  that the local cultural ethics can support or weaken the general principle of the code of accountant ethics. The general principles of the code of accountant ethics IAI which has been adapted to Javanese Ethics, Batak Ethics and Bali Ethics can be proposed to complement the general principles of the accountants ethics that already exist. The ethics include etika penurut  (spiritual),  etika eling lan waspada,  etika sungkan  (respect),  etika mangan ora mangan sing penting kumpul (simplicity), etika disiplin, etika menjaga keseimbangan, etika toleransi (religious life), etika mempercayai karma. Keywords : Code of accountant ethics IAI, Culture, Antropological approach
Sistem Penggajian pada Sektor Publik (Studi Kasus pada Dinas Pendidikan Kota Malang) SAR, Aresty Caesar Delanty; Kamayanti, Ari
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

Economic sector in Indonesia increasingly shows development and progress particularly on the management and supervision occurred in economic activities. This development results in the advancement of the management and quality of accounting information system. Accounting information system is essential not only for the private sector, but also the public sector in to transform economic data into the accounting information which supports the implementation of the payroll system. The system is designed to handle payroll calculation and payment of salaries to civil servants, particularly in the education department. Department of Education is an organization which plays a role in dedicating their services particularly in the field of education toward the community, thus the education department requires information system for performing their activities effectively and efficiently. This study was conducted at the Department of Education of Malang City which has the purpose to understand the payroll system were implemented, the Department of Education of Malang City. Case study approach used in this study through interview, direct observation, documentation, and related literature on payroll system. The results of this study indicate that the payroll system is applied to the Department of Education Malang is good enough and are in compliance with applicable regulations, but there are still some drawbacks, namely, the lack of standard operating procedure (SOP) and there is still some work that is done manually. Therefore, researchers are trying to provide suggestions that may be useful in improving the payroll system at the Department of Education of Malang City.   Keywords: Information System, Accounting, Payroll System
“Memahami Retorika Laporan CSR PT Kaltim Prima Coal 2012 Melalui Analisis Framing” Arungla’bi’, Ranella Pasang; Kamayanti, Ari
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

Today the company is required to no longer just for a profit-oriented, but also on the social and environmental aspects. Crash various cases of negative externalities harm people and the environment and encourage people to bring condemnation demanding the company business expectations changed to also ignore the social and environmental aspects. People's interest in a company that cares about social and environmental slowly increasing. This was disclosed by the findings PPM Institute of Management Indonesia in 2006 in Maulida (2013) that in addition to the quality and brand, a major concern of consumers in selecting products to purchase, corporate social responsibility is also an important consideration for consumers on shooping. So it was inevitable that CSR activities can boost the company's positive reputation in the eyes of stakeholders. One of the media's performance disclosure of CSR activities of the company is through the presentation of CSR report. CSR report is important because through the presence, the stakeholders knowingly reporting on all efforts made ​​by the company in realizing sustainable development, then stakehloder also may use this information in making decisions. CSR reports can also use to evaluating and  improving  the companies performance on social and environmental aspects. CSR report is one of the realities of products constructions. The content of CSR reports is almost entirely contained story of the company in the form of narrative. CSR report also contains positive or negative rhetoric. Rhetoric formed will produce framing. The purpose of this research is to understand the rhetoric of CSR reports of  PT KPC using framing analysis and constructivism  research approaches. Keywords: CSR Report, Sustainable Development, Rhetoric, Framing Analysis
Co-Authors Achadiar Redy Setiawan Achdiar Redy Setiawan Achdiar Redy Setiawan Achmad Fawaid As’ad Afriadi, Wahyu Ahmad Djalaluddin Ahmad Jarnuzi Ahmad, Arisona Aji Dedi Mularwaman Aji Dedi Mulawarman Ali Djamhuri Amelia Indah Kusdewanti Amelia Indah Kusdewanti Anisa Sherlyta Annisa Rahmawati ANNISA RAHMAWATI Annisa Sekar Mulia Annisa Sekar Mulia Aqilla Pradanimas Aresty Caesar Delanty SAR Ari indra Susanti Ari Susanti Indra Swari Arief Prima Raharjo Arief Prima Raharjo Arisona Ahmad Arrayyan Firdaus Arungla’bi’, Ranella Pasang Asdani, Andi Asfi Manzilati Atika Dewi Oktanti Ayu Widjayanti Ayu Widyaningrum AYU WIDYANINGRUM Bahiroh, Lu’luil Bambang Budiprayitno Darti Djuharni DEDI MULAWARMAN Dhea Ayu Melina Diah Nurdiwaty Diana Rino Putri Dimas Ramadhan Putra Eka Findi Tresnawati Eka Findi Tresnawati Elok Faiqoh Himmah Elvyra Handayani Soedarso Endah Suwarni Fadjar Setiyo Anggraeni Faizah Faizah Firda Khairunnisa Firdaus, Arrayyan Galuh Kartiko Galuh Retno Widowati Galuh Retno Widowati Ghaleb, Hebah Abdullah Saeed Bin Gugus Irianto Heni Febriyanti Hudiarini, Sri Ike Nurkusuma Putri Irfansyah, Muhammad Iwan Triyuwono Jaswadi Jaswadi Jazuli, Jazuli Khairunnisa, Firda Khaula Kharisma Zakhrani Kurnia Eka Sari Latifah Hanum Lia Agustina Lies Ernawati Lita Permata Sari Lita Permata Sari Ludfi Djajanto Lutfillah, Novrida Lutfllah, Novrida Qudsi Lu’luil Bahiroh Made Sudarma Minati Kartika Sari Moch. Bukhori Muslim Novan Bastian Dwi Ardha Novi Wulandari Novrida Qudsi Lutfillah Novrida Qudsi Lutfillah Nur Syamsiyah Nurafni Eltivia Nurfitriasih, Dyah Metha Nurmala Ahmar Oktanti, Atika Dewi Oktavia, Siska Putri Putri Navalina, Ivana Larasati Putri, Diana Rino R. Sapto Hendri Boedi Soesatyo Ranella Pasang Arungla’bi’ Retno Widiastuti Ridho Muhammad Purnomosidi Rita Nataliawati Riwajanti, Nur Indah Sahril Julianto Sarah Yuliarini, Sarah Sari, Minati Kartika Sari, Padma Adriana Sayyid Sayyid, Mokhtar Shekara, Nittur Chandra Sherlyta, Anisa Siti Asiam Soemaryono Soemaryono Soemaryono Soemaryono, - Sonhaji *), Ferra Ika Wardani Solechan Suyanto Tumirin Umar Yeni Suyanto Unti Ludigdo Unti Ludigdo Unti Ludigdo Virginia Nur Rahmanti Wahyu Afriadi Wiranata Putra Y. Yuliati Yona Dwi Yuniar Yusna Yusna