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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 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

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Islamic (accounting) ethics education: Learning from shalat Ari Kamayanti
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 3 No 1 (2018): Imanensi : Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1344.581 KB) | DOI: 10.34202/imanensi.3.1.2018.1-9

Abstract

Abstrak Artikel ini bertujuan untuk mengungkap penyesatan profesionalisme konvensional sebagai salah satu etika akuntansi dalam hal etika Islam, dan memberikan solusi melalui praktik shalat. Dengan studi naratif-intervensi di tiga kelas akuntansi pada tingkat sarjana dan pascasarjana, intervensi atau terobosan dari cara pembelajaran rutin digambarkan. Ditemukan bahwa pandangan konvensional tentang melihat pendidikan formal telah menjadi penghalang untuk menerapkan cara-cara Islam. Studi ini memberikan kritik terhadap profesionalisme akuntan serta proposal tentang bagaimana melakukan pendidikan Islam dalam sistem konvensional dan sekuler. Upaya berkelanjutan akan membantu siswa untuk menyadari bahwa melayani Tuhan adalah puncak profesionalisme. Konsep profesionalisme dalam etika akuntansi juga harus diperluas dalam definisinya.AbstractThis article aims to reveal the misdirection of conventional professionalism as one of accounting ethics in terms of Islamic ethics, and provides a solution through the practice of shalat. By narrative-interventionism study in three accounting classes in undergraduates and postgraduates levels, the intervention or break through from routine way of learning was portrayed. It is found that conventional view of seeing formal scheduled education has become a barrier to apply Islamic ways. This study provided critics towards accountants’ professionalism as well as a proposal of how to conduct Islamic education within the conventional and secular system. A continuous effort will help the students to realize that to serve God is the pinnacle of professionalism. The concept of professionalism in accounting ethics should therefore also be extended in its definition.
Kurikulum dan pembelajaran berbasis kesejahteraan semesta Ari Kamayanti; Novrida Qudsi Lutfillah
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 5 No 2 (2020): Imanensi : Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34202/imanensi.5.2.2020.93-103

Abstract

This paper aims to provide curriculum suggestions and forms of learning that are able to make every human being the result of learning become a manifestation of the Universal Welfare architecture. From criticizing the economic, management, and Islamic / Sharia accounting curricula, it can be seen that it is not enough just to "stick" the sharia label to the course. Subjects must contain the basic bases of universal welfare, such as courses on Critical Reading of the World, Islamic Epistemology, and Civilization. The learning strategies offered are: Critical and Spiritual Dialogue to Awaken the Meaning of Substances; b) Community Engagement; c) Concrete Projects of Cooperation with Various Interests; d) Use of Information Technology with Morals. Abstrak Tulisan ini bertujuan untuk memberikan usulan kurikulum dan bentuk pembelajaran yang mampu membuat setiap manusia hasil pembelajaran menjadi pewujud arsitektur Kesejahteraan Semesta. Dari menyampaikan kritik atas kurikulum ekonomi, manajemen, akuntansi Islam/Syariah, dapat diketahui bahwa tidaklah cukup sekadar “menempelkan” label syariah pada mata kuliah. Mata kuliah harus memuat basis dasar Kesejahteraan semesta, seperti mata kuliah Pembacaan Kritis Terhadap Dunia, Epistemologi Islam, dan Peradaban. Strategi pembelajaran yang ditawarkan yaitu: Dialog Kritis dan Spiritual untuk Menyadarkan Makna Substansi; b) Pelibatan dengan Masyarakat; c) Proyek Konkret Kerja Sama dengan Berbagai Kepentingan; d) Pemanfaatan Teknologi Informasi dengan Akhlak.
ISLAMIC SOCIAL REPORTING DAN ISLAMIC CORPORATE GOVERNANCE SEBAGAI PENENTU NILAI PERUSAHAAN Heni Febriyanti; Ari Kamayanti; Nur Indah Riwajanti
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 7 No 1 (2022): IMANENSI: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34202/imanensi.7.1.2022.1-12

Abstract

This study aimed to examine the impact of Islamic Social Reporting and Islamic Corporate Governance disclosures on company’s value through financial performance. This study was quantitative method with explanatory approach. The result of this study indicated that Islamic Social Reporting and Islamic Corporate Governance had a significant effect on financial performance. However, Islamic Social Reporting and Islamic Corporate Governance had insignificant effects on company’s value. The financial performance had a significant positive effect on company’s value and may not be an intermediary for the effects of Islamic Social Reporting and Islamic Corporate Governance on company’s value. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan Islamic Social Reporting dan Islamic Corporate Governance terhadap nilai perusahaan melalui kinerja keuangan. Penelitian ini menggunakan metode kuantitatif dengan pendekatan explanatory. Hasil penelitian menunjukkan bahwa Islamic Social Reporting dan Islamic Corporate Governance berpengaruh signifikan terhadap kinerja keuangan. Sedangkan Islamic Social Reporting dan Islamic Corporate Governance berpengaruh tidak signifikan terhadap nilai perusahaan. Kinerja keuangan berpengaruh positif signifikan terhadap nilai perusahaan dan tidak dapat memediasi pengaruh antara Islamic Social Reporting dan Islamic Corporate Governance pada nilai perusahaan.
Pemaknaan Aset Waqaf dan Bentuk Pelaporanya di Pondok Pesantren Daruttaqwa Gresik Nur Syamsiyah; Ari Kamayanti; Yusna Yusna
JIATAX (Journal of Islamic Accounting and Tax) Vol 2 No 2 (2019): September 2019
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v2i2.1283

Abstract

The purpose of this study is to know the Waqaf Asset Treatment and the form of Reporting at Daruttaqwa Gresik Islamic Boarding School. This is a descriptive research. The data used are primary data in the form of interviews with caregivers (Nyai), Deputy Head of Pondok, Treasurer, Hodam and Santri. Secondary data are in the forms of documentation. The results of the study show that the value of the waqaf’s perception as an Islamic boarding school asset is based on a will, blessing, reverence and sincerity. While Islamic boarding schools does not reflect the reporting in accounting rules by IAI (not the detail), but rather based on trust. On the other hand, Islamic boarding school accounting guidelines does not cover all the waqaf assets, which cause a discrepancy between the reality found in the pesantren and the pesantren accounting guidelines. The conclusion of this study is that the regulation of IAI have not been able to cover most of aspects in pesantren so that the pesantren value can’t be implemented in reporting their accounting report. It is suggested that IAI can help evaluate pesantren accounting guidelines so that the pesantren values can be implemented in reporting.
ETIKA AKUNTAN INDONESIA BERBASIS BUDAYA JAWA, BATAK, DAN BALI: PENDEKATAN ANTROPOLOGIS Ike Nurkusuma Putri; Ari Kamayanti
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 1: Semester Ganjil 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (313.969 KB)

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
THE ETHICAL PERCEPTION OF ACCOUNTING STUDENT: REVIEW OF GENDER, RELIGIOSITY AND THE LOVE OF MONEY Sahril Julianto; Ari Kamayanti
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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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
PERSEPSI ETIS MAHASISWA AKUNTANSI ATAS PRAKTIK AKUNTANSI KREATIF Lu’luil Bahiroh; Ari Kamayanti
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
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
DETERMINAN PERSEPSI ETIKA MAHASISWA AKUNTANSI DENGAN LOVE OF MONEY SEBAGAI VARIABEL INTERVENING Ayu Widyaningrum; Ari Kamayanti
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (439.002 KB)

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
Tracing Accounting in Javanese Tradition Ari Kamayanti; Nurmala Ahmar
International Journal of Religious and Cultural Studies Vol 1 No 1 (2019): International Journal of Religious and Cultural Studies (April 2019-September 201
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (647.623 KB) | DOI: 10.34199/ijracs.2019.4.003

Abstract

This paper aims to trace the perseverance of accounting in slametan as one of Javanese tradition. Through reading of old scriptures dated as far as 1030AC as well as observing the existing phenomena of slametan, underlying values of slametan are explored and reconciled. It is found that the survival of accounting in the Javanese tradition not only exists in the form of physical recordings but also mental recordings. Cohesiveness /togetherness among the people, and spiritual as well as religious beliefs give rise to social obligations, mental recordings, and soul-spiritual gain.
Paradigma Nusantara Methodology Variety: Re-embedding Nusantara Values into Research Tools Ari Kamayanti
International Journal of Religious and Cultural Studies Vol 3 No 2 (2021): International Journal of Religious and Cultural Studies (October 2021-March 2022)
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2021.09.02

Abstract

This article aims to offer an approach to derive Nusantara values into research methodology. Through substantive tenets (kaidah substantif) proposed by Mulawarman, methodology to construct variety of methods are put forward. There are three steps that must be taken to ensure that Paradigma Nusantara's tenets can become integral with research results, thus producing new or renewed Nusantara science. Paradigma Nusantara methodology will ensure that knowledge will be built upon strongly-believed values which cater creativity and freedom that will lead to decolonization of science. Examples of Paradigma Nusantara methodologies, both which have been executed and can be considered to be put to use are proposed in this article.
Co-Authors Achadiar Redy Setiawan Achdiar Redy Setiawan Achdiar Redy Setiawan Achmad Fawaid As’ad Ahmad Djalaluddin Ahmad Jarnuzi Aji Dedi Mularwaman Aji Dedi Mulawarman Ali Djamhuri Amelia Indah Kusdewanti Amelia Indah Kusdewanti Anisa Sherlyta ANNISA RAHMAWATI 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 Asdani, Andi Asfi Manzilati Atika Dewi Oktanti Ayu Widjayanti AYU WIDYANINGRUM Bambang Budiprayitno Darti Djuharni DEDI MULAWARMAN Dhea Ayu Melina Diah Nurdiwaty Diana Rino Putri Dimas Ramadhan Putra 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 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 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 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