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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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INTRODUCING A “BALANCE” IN THE BSC THROUGH BEAUTY AND LOVE Ari Kamayanti
Jurnal Akuntansi Multiparadigma Vol 1, No 1 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (949.018 KB) | DOI: 10.18202/jamal.2010.04.7079

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Abstract. Introducing A "Balance" In The BSC Through Beauty and Love. Celebrating the seventeenth anniversary of the Balanced Score Card (BSC) since it was born in 1992, this paper revisits its concept as one of the landmarks in performance measurement. The BSC turns out to be ‘not so balanced’ since it lacks certain beauty and love. It hinges on accountability for certain interests when measuring performance, negating or putting other interests as minority. Thus, it fits perfectly with the aim of management accounting that puts managers and customers as priorities. The imbalances comes from secularism and overemphasis in rationalism. Sustainability that becomes the current issue nowadays would not be supported by such performance measurement. In order to insert this balance, a methodology by taking a methapor of nurturing mother is applied in this research that encompasses gentle beauty and subtle love. Gentle beauty refers to a complete harmony of beauty : irrational and the rational; this means introducing those that have been left out in the name of rationality such as religions and spiritualism. Subtle love refers to love towards God that is expressed subtly without lust to overpower. The result is a more balanced set of performance measurements that are filled with beauty and love, insyaAllah.
DETERMINAN EFEKTIFITAS SISTEM E-BANKING DI MATA NASABAH: PENDEKATAN MODEL KESUKSESAN SISTEM INFORMASI Latifah Hanum; Ali Djamhuri; Ari Kamayanti
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 (1355.312 KB) | DOI: 10.18202/jamal.2013.04.7178

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Abstract: The Determinant of E-Banking System Effectiveness in The Customers’Perspective: Information System Success Model Approach. The research purpose is to examine the determinant of e-banking system effectiveness by using Delone and Mclean (IS Success) Model. The results showed that all variables of IS Success Model affect the effectiveness of e-banking system with user satisfactionas the indicator variabel. The results also establish new dimension of IS Success Model. First, system quality can be explicated into interactivity and access.The second, service quality can be explicated into acceptable services and emphaty.Third, perceived usefulness can be explicated into useful system and quality of user performance. This suggests that e-banking customers in the city of Malang tend to have different perceptions about effectiveness e-banking system.Abstrak: Determinan Efektifitas Sistem E-Banking di Mata Nasabah: Pendekatan Model Kesuksesan Sistem Informasi. Penelitian ini bertujuan menguji determinan efektifitas sistem e-banking dengan menggunakan pendekatan model kesuksesan sistem informasi Delone dan Mclean. Hasil penelitian menunjukkan bahwa kualitas sistem, kualitas informasi, kualitas layanan,kegunaan yang dipersepsikan, kepercayaan atas sistem dan interaksi layanan memengaruhi efektifitas sistem e-banking dengan kepuasan pengguna sebagai indikatornya. Hasil penelitian juga membentuk dimensi baru yaitu dimensi inter-activity dan access untuk variabel kualitas sistem, dimensi layanan yang diterima dan empati untuk variabel kualitas layanan serta variabel kegunaan yang dipersepsikan membentuk dimensi sistem yang bermanfaat dan kualitas kinerja pengguna. Hal ini menunjukkan nasabah e-banking di kota Malang cenderung memiliki persepsi berbeda terkait efektifitas sistem e-banking.
SIAPKAH PARA DOSEN AKUNTANSI DI PERGURUAN TINGGI VOKASI DALAM MENYAMBUT DATANGNYA REVOLUSI INDUSTRI 4.0 ? Diana Rino Putri; Nurafni Eltivia; Ari Kamayanti; Jaswadi Jaswadi
Media Mahardhika Vol. 18 No. 3 (2020): May 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v18i3.184

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In developing countries such as Indonesia, a large number of academics are unfamiliar with the true meaning of terms such as Big Data, Exabyte, Petabyte, Brontobyte, Artificial Intelligence, Machine Learning, Data Mining, Data Warehousing, Distributed Processing, Grid Computing and Cloud Computing. In this paper, we report the results of a survey carried out to ascertain the current level of awareness regarding Big Data among academics in Vocational College. Respondents to a questionnaire formulated for this purpose. Results of the survey seem to indicate that there is a need for multi-faceted efforts aimed at creating awareness regarding Big Data, the related technologies, challenges and future prospects.
STUDI INSTITUSIONALISASI SISTEM INFORMASI AKUNTANSI BERBASIS CLOUD SERVER Faizah Faizah; Soemaryono Soemaryono; Ari Kamayanti
Media Mahardhika Vol. 20 No. 1 (2021): September 2021
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i1.302

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Penelitian ini bertujuan untuk memahami bagaimana penerapan institusionalisasi Sistem Informasi Akuntansi berbasis Cloud Server. Pendekatan kualitatif institusional dalam menganalisa penerapan Sistem Informasi Akuntansi berbasis Cloud Server digunakan sebagai metode penelitian. Hasil penelitian ini menunjukkan identifikasi institusionalisasi coupling antara lain: proses implementasi lebih cepat, karena tidak perlu setting server; sistem networking sudah disiapkan sebelumnya oleh pihak vendor sebagai mitra bisnis; bersifat virtual, tidak memerlukan investasi hardware yang besar; koneksi lebih cepat, lebih stabil; lebih ringan dan memiliki sistem yang kompleks serta mudah di gunanakan (user friendly). Identifikasi institusionalisasi decoupling antara lain: karena sifatnya terbatas untuk development; jika ada tambahan data (kantor cabang baru), maka akan ada tambahan biaya guna menambah kapasitas server maya/cloud; biaya setting & maintenance mahal; tidak efektif bagi perusahaan menengah ke atas, dengan banyak kantor cabang disertai kapasitas data yang besar dan terus bertambah sepanjang waktu.
AKUNTANSIASI ATAU AKUNTANSIANA? MEMAKNAI REFORMASI AKUNTANSI SEKTOR PUBLIK DI INDONESIA Ari Kamayanti
Jurnal Akuntansi Multiparadigma Vol 2, No 3 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (189.783 KB) | DOI: 10.18202/jamal.2011.12.7138

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Abstract: Accountingization or Accountingsiana? Interpreting Sector Public Accounting Reformation in Indonesia. The embrace of New Public Management in public sector has given birth to imperativeness of accountingization. This article scrutinizes the paradigm shift from public sector organizations into hybrid organizations; a reflection of economics liberalization. A qualitative content analysis study is carried out to generate understanding how accountingization has taken place and is invading stealthily into the Indonesian public sector; supporting the ever-growing capitalism. The role of accounting as the change driver in the name of effectiveness and efficiency, hence liberalization, has gained its momentum through legitimation of “liberal” accounting practices in government decree/ regulations and public sector accounting standards.Abstrak: Akuntansiasi atau Akuntansiana? Memaknai Reformasi Akuntansi Sektor Publik di Indonesia. Masuknya New Public Management di sector publik telah melahirkan urgensi akuntansiasi. Artikel ini menyoroti pergeseran paradigma atas bentuk organisasi publik menjadi organisasi hibrida. Studi analisis isi kualitatif digunakan untuk menghasilkan pemahaman tentang bagaimana akuntansiasi telah mengambil alih dan perlahan menginvasi sector publik di Indonesia, dan mendukung tumbuhnya kapitalisme. Peran akuntansi sebagai pemicu perubahan atas nama efektifi tas dan efi siensi; dan oleh karena itu liberalisasi, mendapatkan momentumnya melalui legitimasi praktik akuntansi yaitu regulasi dan standar akuntansi sektor publik.
AKUNTANSI BANTENGAN : PERLAWANAN AKUNTANSI INDONESIA MELALUI METAFORA BANTENGAN DAN TOPENG MALANG Amelia Indah Kusdewanti; Achdiar Redy Setiawan; Ari Kamayanti; Aji Dedi Mulawarman
Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (497.675 KB) | DOI: 10.18202/jamal.2014.04.5013

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Abstrak: Akuntansi Bantengan: Perlawanan Akuntansi Indonesia melalui Metafora Kesenian Bantengan dan Topengan Malang. Tujuan studi ini mengusulkan bahwa melakukan perlawanan pada ‘kuasa’ yang sedang berperang merupakan usaha yang melelahkan. Bentuk perlawanan akan lebih bermakna bagi kepentingan rakyat apabila dilakukan oleh dan bagi rakyat. Pendekatan metafora digunakan untuk menelaah perang kuasa. Studi literatur mendalam serta wawancara dengan komunitas budaya, budayawan serta sejarawan mengkonfirmasi bahwa metafora Bantengan dan Topeng Malang tepat untuk menggambarkan kondisi ini. Artikel ini menunjukkan bahwa keberadaan Masyarakat Akuntansi Multiparadigma Indonesia (MAMI) adalah bentuk perlawanan Akuntansi Bantengan yang menjadi motor penggerak pembangunan ilmu akuntansi menuju akuntansi Indonesia yang merdeka.Abstract: Bantengan Accounting: The Counterforce of Indonesian Accounting through Bantengan and Topengan Malang Art as Methapor. This study proposes that the counterforce of this war should be done by the people and for them. The methapor is used to examine the war. In-depth study of literature and interviews with cultural communities, as well as cultural historians confirm that Bantengan and Topeng Malang appropriate to describe this condition. This article shows that the presence of Masyarakat Akuntansi Multiparadigma Indonesia (MAMI) as a form of Bantengan Accounting battle is a driving force toward the freedom of Indonesian Accounting.
STRATEGI KELUARGA MENENGAH KE BAWAH MENGHADAPI KRISIS EKONOMI PASCA PANDEMI DI LINGKUNGAN PERKOTAAN: STUDI KASUS DI DESA MERJOSARI KOTA MALANG Aqilla Pradanimas; Ari Kamayanti
Bussman Journal : Indonesian Journal of Business and Management Vol. 3 No. 3 (2023): Bussman Journal | September - Desember 2023
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v3i3.195

Abstract

The Covid-19 pandemic has had a serious impact on the economy of society, both in rural and urban areas. Many of them have lost their jobs and experienced deep suffering due to the pandemic, especially those in the middle and lower economic groups. This research aims to explain the strategies of lower middle class families in facing the economic crisis after the Covid-19 pandemic in urban environments. The research was conducted using a qualitative approach with a case study type. Data was collected through interview techniques with five six lower middle class families to ask about their strategies in dealing with the crisis. This research found that there are several strategies used by middle and lower class families to face their economic crisis after the Covid-19 pandemic, namely by managing the family budget wisely, creatively increasing sources of income, utilizing social assistance, improving skills to increase independent business opportunities and collaborate with the community
ANALYSIS OF EFFICIENCY, EFFECTIVENESS, POTENTIAL, AND CONTRIBUTION OF P2 PBB REVENUE TO PAD REGENCY BLITAR 2016-2021 Oktavia, Siska Putri; Lutfllah, Novrida Qudsi; Ari Kamayanti
Accounting Profession Journal (APAJI) Vol. 5 No. 1 (2023): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v5i1.49

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This research is aimed to analyze management of Rural and Urban Land and Building Tax (PBB P2) in Blitar Regency in 2016-2021. Qualitative research with descriptive analysis. Primary and secondary data were obtained through semistructured interview, documentation and observation. The results indicate that efficiency was 4.5% criterion very efficient. Effectiveness 106% was criterion very effective. The proportion ratio was 3.35 criterion prime criteria. The growth ratio was 0.12 in potential. Contribution was 10% criterion very poor category. Obstacle factors were human resources, budget, facilities and infrastructure, covid 19. Supporting factors were leadership, data updating, e-pbb, regulatory factors, taxpayer awareness, targeting.
APAKAH MUSYARAKAH DAN IJARAH BERKONTRIBUSI TERHADAP PROFITABILITAS? Dhea Ayu Melina; Ari Kamayanti; Ahmad Jarnuzi
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 8 No 1 (2023): 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.8.1.2023.55-66

Abstract

This study aims to obtain empirical evidence regarding whether profitability is affected by musyarakah, mudharabah, and leasing/ijarah financing. Multiple linear regression analysis was used as the method. Seven Islamic Commercial Banks that have consistently registered with the OJK during 2016-2020 are the samples in this study. Research shows that mudharabah contributes to the profitability of Islamic Commercial Banks, while musyarakah and leasing/ijarah do not trigger an increase in profitability. This reason is because musyarakah distribution has not yet reached the maximum stage, while special ijarah financing for leasing is relatively small used by customers. Abstrak Penelitian ini bertujuan memperoleh bukti empiris terkait apakah profitabilitas dipengaruhi oleh pembiayaan musyarakah, mudharabah, dan pembiayaan sewa/ijarah. Analisis regresi linier berganda digunakan sebagai metode. Tujuh Bank Umum Syariah yang telah terdaftar di OJK secara konsisten selama 2016-2020 menjadi sampel pada penelitian ini. Penelitian menunjukan mudharabah berkontribusi terhadap profitabilitas Bank Umum Syariah, sedangkan musyarakah dan sewa/ijarah tidak memicu peningkatan profitabilitas. Alasan ini dikarenakan penyaluran musyarakah belum mencapai tahap maksimal sedangkan pembiayaan ijarah khusus untuk leasing yang relatif kecil dipergunakan oleh nasabah.
IMPLEMENTASI AKUNTANSI SYARIAH: STUDI KASUS PADA RUMAH SAKIT Ahmad Djalaluddin; Moch. Bukhori Muslim; Aji Dedi Mularwaman; Asfi Manzilati; Ari Kamayanti; Fadjar Setiyo Anggraeni; Tumirin Tumirin; Lutfillah, Novrida; Darti Djuharni; Sonhaji Sonhaji; Virginia Nur Rahmanti
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 9 No 1 (2024): 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

Abstract

This article aims to reveal the dynamics of concept formulation and implementation of sharia accounting for waqf-based hospitals. The Islamic accounting that is formulated and implemented is derived from the concept of Semesta Sejahtera that was initiated by the Islamic Economics and Business Lecturer Forum in 2017. The method used is a case study with a longitudinal-narrative approach, with a span of years between 2018 and 2023, at Sultan Agung Islamic Hospital, Semarang. The findings show that although the biggest challenge faced is the awareness of stakeholders, the concept of "idealistic" Islamic accounting that prioritizes the disclosure of contracts is very applicable. Abstrak Artikel ini bertujuan mengungkapkan dinamika perumusan konsep hingga penerapan akuntansi syariah untuk rumah sakit berbasis wakaf. Akuntansi syariah yang dirumuskan dan diterapkan, diturunkan dari konsep Semesta Sejahtera yang telah digagas Forum Dosen Ekonomi dan Bisnis Islam tahun 2017. Metode yang digunakan adalah studi kasus dengan pendekatan longitudinal-naratif, dengan rentang tahun antara 2018 hingga 2023, pada Rumah Sakit Islam Sultan Agung, Semarang. Temuan menunjukkan bahwa walau tantangan terbesar yang dihadapi adalah penyadaran para pemangku kepentingan, namun konsep akuntansi syariah "idealis" yang mengedepankan pengungkapan akad sangat bisa diterapkan.
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