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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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Tantangan menggerakkan pemuda Kamayanti, Ari
Oetoesan-Hindia: Telaah Pemikiran Kebangsaan Vol 1 No 2 (2019): Oetoesan Hindia: Telaah Pemikiran Kebangsaan
Publisher : Peneleh Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.701 KB) | DOI: 10.34199/oh.1.2.2019.002

Abstract

Abstrak Artikel ini merupakan sebuah catatan tentang usaha menggerakkan pemuda, khususnya aktivis, di era milenial. Pendekatan refleksif-retrospektif-naratif digunakan untuk menelaah aktivisme kaum muda. Interaksi grup WA dan diskusi-diskusi intensif dengan para aktivis menjadi bahan baku telaah. Pencarian jati diri pemuda yang bersifat superfisial sebagai akibat hilangnya jangkar kebudayaan dan kuatnya cengkaraman individualisme dan materialisme merupakan tantangan terbesar untuk menanamkan nilai dan tujuan ideologis bangsa. Minoritas kreatif dapat terbentuk saat kesamaan visi dicapai melalui pembagkitan kesadaran kemandirian (zelfbestuur) dan konsolidasi aksi untuk hijrah. Kata Kunci: Pemuda Milenial; Minoritas Kreatif; Aktivis; Zelfbestuur Abstract This article is a record of efforts to mobilize youth, especially activists, in the millennial era. The reflexive-retrospective-narrative approach is used to examine youth activism. Interaction with activists via WA group as well as intense discussions became the materials of analysis. The search for a superficial identity as a result of the loss of the cultural anchor and individualism as well as materialism entrapment is the biggest challenge when one wants to instill the nation's ideological values and goals to the youth. Creative minorities can be formed when the common vision is achieved through consciousness awakening (zelfbestuur) and action consolidation for hijrah. Keywords: Millenial Youth; Creative Minorities; Activist; Zelfbestuur
STUDYING ACCOUNTING AND ITS ROLE TO STUDENT’S CHARACTERS DEVELOPMENT: A GRAPHOLOGIST PERSPECTIVE Kamayanti, Ari; Shekara, Nittur Chandra
Jurnal Akuntansi Multiparadigma Vol 15, No 3 (2024): Jurnal Akuntansi Multiparadigma (Desember 2024 - April 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.3.44

Abstract

Abstrak - Mempelajari Akuntansi dan Perannya dalam Pengembangan Karakter Mahasiswa: Perspektif GrafologTujuan Utama - Penelitian ini bertujuan menginvestigasi potensi grafologi sebagai alat analisis perilaku alternatif dalam pendidikan akuntansi.Metode - Menggunakan pendekatan berbasis Gestalt, penelitian ini menganalisis empat ciri tulisan tangan yang mendukung akuntan profesional. Enam sampel representatif dipilih untuk mengilustrasikan keberadaan ciri-ciri pendukung dan yang harus dihindari ini.Temuan Utama - Pendidikan akuntansi secara berkelanjutan dapat meningkatkan keterampilan organisasi dan konsentrasi mahasiswa, tetapi tidak selalu menghilangkan potensi ketidakjujuran. Grafologi bisa menjadi alat yang berharga untuk menilai perkembangan karakter akuntan. Temuan ini menyoroti pentingnya perbaikan berkelanjutan dalam kurikulum pendidikan akuntansi.Implikasi bagi Teori dan Kebijakan - Penelitian ini berkontribusi pada kerangka teori multidisiplin yang mengintegrasikan pendidikan akuntansi, etika, dan grafologi. Temuan ini dapat mengarah pada perubahan praktis dalam cara akuntansi diajarkan dan dipraktikkan, serta dapat menjadi alat tambahan untuk menilai perkembangan karakter mahasiswa.Kebaruan Penelitian - Penerapan grafologi dalam konteks peran pendidikan akuntansi masih jarang dibahas. Abstract - Studying Accounting and Its Role to Student’s Characters Development: A Graphologist PerspectiveMain Purpose - This study investigates the potential of graphology as an alternative behavioral analysis tool in accounting education.Method - Based on a Gestalt-based approach, this study analyzed four handwriting traits supportive of professional accountants. Six representative samples were then chosen to illustrate the presence of these supportive and avoidable traits.Main Findings - Extended accounting education may boost students' organizational skills and concentration, but doesn't necessarily eliminate a potential link to fraud. Graphology could be a valuable tool for assessing character of future accountants development. These findings highlight the imperative for continuous improvement in accounting education curricula.Theory and Practical Implications -  This research contributes to a multidisciplinary theoretical framework that integrates accounting education, ethics, and graphology. The findings could lead to practical changes in how accounting is taught and practiced and could become a supplementary tool for assessing student character development.Novelty - The application of graphology in the context of accounting education is rarely discussed.
PENERAPAN ACCURATE ACCOUNTING DALAM MENYUSUN LAPORAN KEUANGAN PADA CV ANEKA GRAFIKA SEBAGAI DASAR PENGUKURAN KINERJA KEUANGAN Irfansyah, Muhammad; Kamayanti, Ari; Widiastuti, Retno
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 10 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i10.11574

Abstract

The purpose of this research is to describe the implementation of accurate accounting in preparing financial statements on CV Aneka Graphics as a basis for measuring financial performance. This type of research uses applied research. Data collection techniques use interviews and documentation. The conclusion of this research was that the entity recorded using the manual Excel application. The results of implementing Accurate Accounting can help entities record effectively and efficiently, can help create financial reports automatically, and can help measure and broadcast financial performance easily.
Efektifitas Pembelajaran Akuntansi Lanjutan Menggunakan Software Android Suwarni, Endah; Bambang Budiprayitno; Ari Kamayanti; Elvyra Handayani Soedarso
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 7 No. 3 (2025): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v7i3.005

Abstract

Abstract: Effectiveness of Advanced Accounting Learning Using Android Applications Purpose: This research aims to determine whether the learning outcomes of Advanced Accounting assisted by Android software   are higher than those from conventional approaches. Method: The research used laboratory experimental methods with subjects of accounting students in the 6th semester of the Diploma IV program. Results: Android software enhances effectiveness, engagement, and understanding, though adaptation and instructional design remain challenges Novelty: Material developed and applied advanced accounting Contribution: This research makes a real contribution in increasing the effectiveness of Advanced Financial Accounting learning at the Malang State Polytechnic. Abstrak: Efektivitas Pembelajaran Akuntansi Lanjutan Menggunakan Software Android Tujuan: Penelitian ini berupaya untuk mengetahui apakah hasil belajar Akuntansi Lanjutan berbantuan software Android lebih tinggi dibandingkan dengan pendekatan konvensional. Metode: Penelitian menggunakan metode eksperimen laboratorium dengan subyek mahasiswa akuntansi semester 6 program Diploma IV Hasil: Software Android meningkatkan efektivitas, keterlibatan, dan pemahaman, meski adaptasi dan desain pembelajaran tetap menjadi tantangan Kebaruan: Materi yang dikembangkan dan diterapkan akuntansi lanjutan Kontribusi: Penelitian ini memberikan kontribusi nyata dalam meningkatkan efektivitas pembelajaran Akuntansi Keuangan Lanjutan di Politeknik Negeri Malang.
Pendampingan Tata Kelola dan Pertanggungjawaban Keuangan Unit Usaha Bumdes Pulotondo Nurfitriasih, Dyah Metha; Widiastuti, Retno; Kamayanti, Ari; Sari, Padma Adriana; Hudiarini, Sri; Kartiko, Galuh
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
THE ROLE OF DATA ANALYTICS IN ENHANCING RISK ASSESSMENT PROCEDURES IN AUDITS: (CASE STUDY OF GUANGZHOU YICAN TRADING CO.LTD) Ghaleb, Hebah Abdullah Saeed Bin; Ari Kamayanti; Lia Agustina
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 9 (2025): September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i9.6585

Abstract

This study examines how data analytics enhances risk assessment procedures in audits, The research used case study as method, the data collected at Guangzhou Yican Trading Co. Traditional auditing methods often rely on manual sampling, which increases the risk of undetected anomalies. With the growing complexity of financial data, integrating analytics can improve fraud detection and risk mitigation. A qualitative approach was used, incorporating semi-structured interviews and case study analysis. Findings indicate that data analytics allows for full dataset analysis, real-time risk monitoring, and enhanced fraud detection. However, challenges such as limited technical expertise, resistance to change, and integration issues with legacy systems hinder full adoption. To overcome these challenges, this study recommends structured training programs, investment in analytics tools, and the development of a standardized framework for data-driven auditing. The research contributes to management accounting and auditing by demonstrating how analytics transforms modern risk assessment methodologies.
ICU auditors‟ understanding of achieving good university governance Ahmad, Arisona; Djamhuri, Ali; Kamayanti, Ari
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 Tresnawati, Eka Findi; Djamhuri, Ali; Kamayanti, Ari
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).
UNDERSTANDING OF SUSTAINABILITY REPORT: SEMIOTIC APPROACH Zakhrani, Khaula Kharisma; 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 development of industrial sector is followed by increasing environment awareness. Along with that, company is not only obliged to make financial statement but also sustainability report. Sustainability report includes economic, social, and environmental condition of a company. This research presents an understanding of sustainability report from semiotic viewpoint. This research examines environmental aspect of Sustainability Report PT. Aneka Tambang Tbk, in 2011. Generally the research findings are divided into visual analysis and text analysis. The findings show that visual and textual appearances are supporting each other to create an image which is desired by the company. Sometimes, sustainability report becomes a tool for company to mask the reality.   Keywords: sustainability report, semiotic
MENGUNGKAP PEMAHAMAN TENTANG AKUNTANSI DARI SUDUT PANDANG KECERDASAN SPIRITUAL: SEBUAH STUDI FENOMENOLOGI Mulia, Annisa Sekar; 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

Penelitian ini dilatarbelakangi oleh fenomena pendidikan akuntansi yang terlalu didominasi oleh sifat maskulinitasnya yang berfokus pada rasionalitas (Intelektualitas) sehingga mengabaikan berbagai sudut pandang yang seharusnya diintegrasikan sebagai sebuah keutuhan untuk peradaban. Penelitian ini bertujuan untuk mengkaji pemahaman mahasiswa tentang akuntansi menggunakan perspektif kecerdasan spiritual. Dalam rangka mengeksplorasi pemahaman mahasiswa dari perspektif kecerdasan ini, fenomenologi digunakan sebagai metodologi, dengan paradigma interpretif sebagai payung penelitian. Ekplorasi pemahaman dan kesadaran mahasiswa dengan kecerdasan spiritual dilakukan secara mendalam menggunakan Epoche. Temuan mengindikasikan bahwa mahasiswa sudah dapat memahami akuntansi dari kecerdasan spiritual dengan pendapatnya masing-masing, akan tetapi mahasiswa masih terbelenggu dengan karakter (baik karakter pendidik maupun mahasiswa) serta sistem yang sudah mengakar pada pendidikan akuntansi. Dengan adanya hambatan tersebut, diajukan ide bahwa dibutuhkan sebuah usaha agar dapat mengupayakan perubahan dalam pendidikan akuntansi agar dapat mencapai keseimbangan dengan mengintegrasikan berbagai sudut pandang sebagai sebuah keutuhan. Kata kunci: Pemahaman Akuntansi, Kecerdasan Spiritual, Pendidikan Akuntansi, Fenomenologi.
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