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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 BASKARA: Journal of Business and Entrepreneurship 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 Niqosiya: Journal of Economics and Business Research 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 JPNM : Jurnal Pustaka Nusantara Multidisiplin 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

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PEMAHAMAN AUDITOR ATAS PELAKSANAAN AUDIT MANAJEMEN SUMBER DAYA MANUSIA (Studi Kasus PT Pindad (Persero) Turen Malang) Sherlyta, Anisa; Kamayanti, Ari
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini dilakukan untuk mengetahui pemahaman auditor atas pelaksanaan audit manajemen atas sumber daya manusia di PT Pindad (Persero) Turen Malang. Metode yang digunakan dalam penelitian ini adalah metode penelitian deskriptif. Metode pengumpulan data yang digunakan adalah wawancara,  email,  observasi, dan dokumentasi. Teknik pengumpulan data menggunakan triangulasi sumber. Metode analisis data dimulai dari tahap reduksi data, penyajian data, dan menarik kesimpulan. Hasil penelitian ini menunjukkan bahwa auditor memahami pelaksanaan audit manajemen SDM penting untuk dilakukan. Audit manajemen SDM dilakukan oleh auditor untuk menilai ketidaksesuaian pelaksanaan manajemen SDM terhadap persyaratan dan peraturan perundangan yang berlaku. Hal ini dibutuhkan untuk melakukan tindakan perbaikan terhadap permasalahan yang terjadi terhadap sumber daya manusia dimiliki.Kata Kunci : Pemahaman Auditor, Audit Manajemen, Sumber Daya Manusia
PERSEPSI ETIS MAHASISWA AKUNTANSI ATAS PRAKTIK AKUNTANSI KREATIF Bahiroh, Lu’luil; Kamayanti, Ari
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini dilatarbelakangi oleh fenomena praktik akuntansi kreatif yang menjadi perdebatan dikalangan para peneliti baik dari segi definisi, penerapannya, maupun dari  segi  etika, serta tujuan Jurusan Akuntansi untuk menghasilkan lulusan yang mampu bersikap profesional, etis, dan religius.  Penelitian ini bertujuan untuk memahami secara mendalam persepsi etis mahasiswa mengenai praktik akuntansi kreatif. Dalam rangka menggali persepsi etis mahasiswa, desain penelitian studi kasus tunggal digunakan sebagai metodologi penelitian  terhadap mahasiswa  semester delapan Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya. Temuan mengindikasikan bahwa persepsi etis mahasiswa dibentuk melalui serangkaian proses dalam pembentukan pemahaman etika, yaitu peran orang tua, lingkungan, dan pendidikan. Selama proses tersebut, mahasiswa juga memiliki pengalaman dalam melakukan tindakan yang tidak etis. Sehingga, akan menghasilkan dasar etika mereka yang akan memengaruhi cara mahasiswa dalam  bersikap dan menghadapi setiap masalah dalam kehidupannya, termasuk dalam memahami praktik akuntansi kreatif.Kata kunci: Persepsi, Etika, Praktik Akuntansi Kreatif
Analisis Implementasi Corporate Social Responsibility (CSR) pada PT. Bage Bungkur (BB) (Samaran) dalam Peningkatan Kesejahteraan Masyarakat Lokal Lingkar Tambang Afriadi, Wahyu; Kamayanti, Ari
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Tujuan dari penelitian ini adalah mengetahui implementasi kegiatan Corporate Social Responsibility (CSR) dari PT. Bage Bungkur (PT. BB) dalam peningkatan kesejahtraan masyarakat lokal lingkar tambang jika dibandingkan dengan pengungkapan laporannya. Penelitian ini dilakukan di Kecamatan M, S, dan J, Kabupaten Suba, Propinsi Nuteba. CSR merupakan tanggungjawab perusahaan kepada masyarakat dimana perusahaan itu berada. Laporan  CSR  merupakan  salah satu  produk  konstruksi  realita. Kandungan  laporan  CSR hampir sepenuhnya berisi tutur cerita perusahaan yang berupa narasi. Tak ayal jika laporan CSR pun mengandung retorika baik bersifat positif ataupun negatif. Penulis menggunakan metode penelitian kualitatif dengan mengkombinasikan pendekatan analisis retorika dan studi kasus. Berdasarkan analisis retorika, didapat temuan bahwa PT. BB berupaya membangun citra positif melalui laporan CSR. Sedangkan pada pendekatan studi kasus, didapat temuan adanya aktivitas dan informasi yang dapat menimbulkan citra negatif. Program pelaksanaan CSR  PT.  Bage  bungkur  yang  berlangsung  selama  ini  ternyata  belum  cukup  efektif mendorong terjadinya peningkatan kesejahteraan bagi masyarakat setempat, khususnya kelompok marginal.   Kata Kunci: CSR, Perusahaan, Laporan CSR, Retorika, Studi Kasus.
The Shackles of Rice Farmers' Dependence On The Deadline For The Study Of Islamic Business Ethics Perspectives Jazuli, Jazuli; Djalaluddin, Ahmad; Kamayanti, Ari
Studi Multidisipliner: Jurnal Kajian Keislaman Vol 11, No 2 (2024)
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/multidisipliner.v11i2.13706

Abstract

This study examines the role of middlemen in the distribution of agricultural products in Curahdami Village, Bondowoso Regency, and explores the application of Islamic business ethics in their practices. The findings of the study suggest that middlemen play an important role in facilitating market access for farmers, although their business practices are often characterized by price injustice and manipulation of product quality. This study uses a qualitative approach, by recommending several measures to improve justice and sustainability in the practice of squatting, including ethical education for farmers and middlemen, the establishment of agrarian cooperatives to strengthen farmers' bargaining power, local regulations to prevent exploitative practices, and the strengthening of social capital through community forums. These measures are expected to create a fairer distribution system and improve the welfare of farmers in the long run.
Transforming Accounting Education Through Educators Consciousness: A Theatrical Perspective Kamayanti, Ari
Journal of Accounting Research, Organization and Economics Vol 1, No 2 (2018): JAROE, Vol.1 No.2 December 2018
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v1i2.11704

Abstract

AbstractObjective Study aims to portrait how changes in accounting education should start with ac-counting educators consciousness and how to trigger this consciousness.Design/methodology This study offers alternative perspective to enhance accounting education through educators consciousness. This study took place in ACURA that was established in May 1986 in Surabaya by a group of public state university lecturers. By employing a qualitative approach namely dramaturgical interventionism study in a private university, the changes of accounting lecturers consciousness were observed and presented.Results It is found that educators consciousness is necessary to change the course of accounting education to be geared for civilization. The most important trait that an accounting education has is a continuously critically conscious (3C) character. However, the critical consciousness is only part that will make up self consciousness.Research limitations/implications This findings could be transferrable to other institutions with similar context. This also opens up another door to further research, especially one that is applicative in nature.
Pendampingan Tata Kelola dan Pertanggungjawaban Keuangan Unit Usaha Bumdes Pulotondo Dyah Metha Nurfitriasih; Retno Widiastuti; Ari Kamayanti; Padma Adriana Sari; Sri Hudiarini; Galuh Kartiko
Journal of Community Development Vol. 6 No. 1 (2025): August
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/comdev.v6i1.1634

Abstract

BUMDes Pulotondo is a strategic partner of the village government in promoting development and economic equality at the local level. As a village financial institution, BUMDes plays an important role in supporting the needs of micro enterprises in the village. However, the financial management of BUMDes Pulotondo is still conducted in a simple manner. Financial management is limited to basic cash recording, while financial reporting is still lacking in detail and does not meet adequate accountability principles. In addition, there is no separate financial accountability report for each business unit, which leads to low transparency and difficulties in evaluating the performance of each BUMDes Pulotondo business unit. This study aims to analyze the financial management of BUMDes Pulotondo and identify solutions to improve the effectiveness and transparency of its financial management. To address this issue, the PPM Accounting Team of Polinema provided direct assistance to the management of BUMDes Pulotondo in improving financial governance. The assistance was carried out through the delivery of materials using interactive presentations, along with practical exercises for preparing financial reports using templates in Excel customized to meet the needs of BUMDes. Direct practice involved providing case studies of real transactions relevant to the activities of BUMDes for practicing financial report preparation. During the practical sessions, the management of BUMDes Pulotondo was enthusiastic about trying to identify transactions of business units present in Pulotondo Village and posed questions that they still did not understand regarding accounting. The PPM Team also created a guidebook and educational videos as ongoing references for the management of BUMDes Pulotondo in preparing financial reports accurately and systematically. The results of the BUMDes mentoring activities, BUMDes managers gave a positive response, namely the ease in understanding and preparing financial reports for business units in Pulotondo Village
A Predicament on the Use of English Language in International Accounting Classes: Tension between Market and Ideal Education Ari Kamayanti; L Agustina; R Damayanti
BASKARA : Journal of Business and Entrepreneurship Vol. 8 No. 2 (2026): BASKARA: Journal of Business and Entrepreneurship
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54268/baskara.v8i2.31224

Abstract

The article highlights the challenges faced by lecturers and students in international accounting classes, where English is not their first language, due to the complexity of accounting terms and techniques. Students must acquire understanding of terms, regulation, and even a calculative approach to solving accounting problems. A descriptive method was used to investigate the level of English use in accounting classes as well as the language problems encountered by students.  A questionnaire with closed and opened questions were employed to collect data. It is discovered that students felt both they and the lecturers do not always have sufficient ability to communicate effectively in English. As a result, Indonesian lecturers felt compelled to deliver lessons in Bahasa Indonesia to ensure that the materials taught are understood by the majority of Indonesian students in international classes. Foreign students who have already struggled with English as a second language will find it even more difficult to keep up with international classes if this is done. The article explores how English is utilized as foreign language in the accounting learning process and relates it to the ideals of education, as an issue that is rarely raised. The institution must reconsider the concept of “internationalization” and devise a program to relieve the tension between the international class market and the ideal accounting education.
Implementasi Target Costing sebagai Perencanaan Biaya Produksi untuk Peningkatan Laba pada CV Bagus Agriseta Mandiri Dincahyaning Awanda Oktarina; Anna Isrowiyah; Ari Kamayanti
JPNM Jurnal Pustaka Nusantara Multidisiplin Vol. 4 No. 3 (2026): July : Jurnal Pustaka Nusantara Multidisiplin (ACCEPTED)
Publisher : SM Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59945/jpnm.v4i3.1462

Abstract

Penelitian ini bertujuan menganalisis penerapan target costing sebagai metode perencanaan biaya produksi untuk meningkatkan laba pada CV Bagus Agriseta Mandiri. Penelitian menggunakan pendekatan deskriptif kuantitatif dengan objek produk keripik apel kemasan 100 gram. Data diperoleh melalui wawancara, observasi pasar secara daring, dan dokumentasi atas data penjualan serta biaya produksi periode Oktober sampai Desember 2025. Analisis dilakukan dengan membandingkan perhitungan biaya produksi perusahaan sebelum dan sesudah penerapan target costing melalui value engineering. Hasil penelitian menunjukkan bahwa harga jual keripik apel sebesar Rp17.000 per bungkus tetap dipertahankan agar sesuai dengan kondisi pasar. Perusahaan menetapkan target laba 20%, sehingga target biaya produksi yang diharapkan sebesar Rp13.600 per bungkus. Efisiensi dilakukan pada bahan penolong, yaitu kemasan, minyak goreng, dan garam. Penerapan value engineering menurunkan harga pokok produksi dari Rp54.448.706 menjadi Rp52.243.706, dengan efisiensi Rp2.205.000. Laba meningkat dari Rp9.301.294 menjadi Rp11.506.294 atau naik 24%. Temuan ini menunjukkan bahwa target costing mampu meningkatkan efisiensi biaya produksi dan profitabilitas tanpa menaikkan harga jual. Strategi ini dapat menjadi dasar pengendalian biaya bagi usaha pengolahan pangan berbasis hasil pertanian agar lebih kompetitif dan berkelanjutan pada pasar oleh-oleh daerah.
ICU auditors‟ understanding of achieving good university governance Arisona Ahmad; Ali Djamhuri; Ari Kamayanti
The Indonesian Accounting Review Vol. 6 No. 2 (2016): July - December 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v6i2.605

Abstract

This study aims to determine the Internal Control Unit (ICU) auditors’ under-standing in achieving Good University Governance (GUG) at Jember University (UNEJ). This study uses interpretive phenomenology. Method of data collection is conducted by interviewing the ICU auditors of UNEJ. The research findings indi-cate that the ICU auditors’ understanding in carrying out their function is com-pliant with the ICU charter. Through in-depth interview with informants, it is found noesis, in which the informants’ understanding is not only through the know-ledge and implementation of the existing rules, but also through cultural practices of "mutual support". For Jember University, the ICU plays a critical role in achiev-ing GUG by fixing the governance of the work unit related to non-academic fields that include finance, human resources, goods and services procurement, and public asset management.
Incomprehension, dependency, and distrust in the presentation of fixed asset figures: Front stage dramaturgy Eka Findi Tresnawati; Ali Djamhuri; Ari Kamayanti
The Indonesian Accounting Review Vol. 6 No. 1 (2016): January - June 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v6i1.849

Abstract

This study aims to explore the role of actors in presenting financial statements and those who manage assets in performing the presentation of fixed assets figures in the balance sheet. These actors consist of the major parts in various stories. Dramaturgy was employed as a method to analyze the roles, coupled with an analysis of impression management from John and Pittman Taxonomy. A thorough research review was conducted on the front stage. In some scenes, the actors performed intimidation when forcing other actors to present the asset data instantly. In another time, ingratiation was done to cover the weak-nesses when the assets caretaker felt neglected. The role of self-promotion was performed by the Financial Manager of Regional Work Unit (PPK-SKPD) when he wanted to show that he had worked hard to prepare the balance sheet and refuses to bear the errors when the balance sheet presenting assets data was in trouble. Impression management techniques were used entirely by the actors to show the desired self-image, at certain time and in cer-tain circumstances. The roles played by the actors give rise to the phenomenon that the fixed assets figures presented in the balance sheet rest on the condition of incomprehension, dependency, and distrust between the actors. The presentation of fixed assets figures in the balance sheet shows a series of accounting process filled by conflict, as seen throughout the show. This research is expected to increase the study in the context of academic on the topic of fixed assets, particularly in the public sector (government).
Co-Authors Achadiar Redy Setiawan Achdiar Redy Setiawan Achdiar Redy Setiawan Achmad Fawaid As’ad Afriadi, Wahyu Ahmad Djalaluddin Ahmad Jarnuzi Aji Dedi Mularwaman Aji Dedi Mulawarman Ali Djamhuri Ali Djamhuri Amelia Indah Kusdewanti Amelia Indah Kusdewanti Anisa Sherlyta Anna Isrowiyah 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 Dincahyaning Awanda Oktarina Dyah Metha Nurfitriasih 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 Ike Nurkusuma Putri Irfansyah, Muhammad Iwan Triyuwono Jaswadi Jaswadi Jazuli, Jazuli Khairunnisa, Firda Khaula Kharisma Zakhrani Kurnia Eka Sari L Agustina 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 Nurmala Ahmar Oktanti, Atika Dewi Oktavia, Siska Putri Padma Adriana Sari Putri Navalina, Ivana Larasati Putri, Diana Rino R Damayanti R. Sapto Hendri Boedi Soesatyo Ranella Pasang Arungla’bi’ Retno WIDIASTUTI Retno Widiastuti Ridho Muhammad Purnomosidi Rita Nataliawati Riwajanti, Nur Indah Safera Nurhaliza Sahril Julianto Sarah Yuliarini, Sarah Sari, Minati Kartika Sayyid Sayyid, Mokhtar Shekara, Nittur Chandra Sherlyta, Anisa Siti Asiam Soemaryono Soemaryono Soemaryono Soemaryono, - Sonhaji *), Ferra Ika Wardani Solechan Sri Hudiarini 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