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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Jurnal Borneo Administrator: Media Pengembangan Paradigma dan Inovasi Sistem Administrasi Negara TEMA (Jurnal Tera Ilmu Akuntansi) Jurnal Teknologi Informasi dan Ilmu Komputer Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Jurnal Ilmiah Wahana Pendidikan Jurnal Agrisistem International Journal of Economics, Business, and Entrepreneurship (IJEBE) Jurnal Locus Penelitian dan Pengabdian Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Perbanas Journal of Islamic Economics and Business West Science Accounting and Finance Jurnal Bisnis dan Ekonomi International Journal of Indonesian Business Review Toga Jurnal Keguruan dan Ilmu Pendidikan
Hasan Ashari
STMIK AMIKOM Yogyakarta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Refleksi Komparatif Implementasi ESG di Indonesia dan Vietnam: Tantangan, Kebijakan, Prospek Pambudi, Andi Setyo; Basjah, Alan Yazid Ali; Ashari, Hasan; Rusman, Eddy; Ismawati, Isti Yuli; Putro, Yudhi
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 9 (2025): : JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i9.4855

Abstract

Fenomena pembangunan berkelanjutan di Asia Tenggara memperlihatkan kompleksitas yang signifikan, khususnya di Indonesia dan Vietnam yang menghadapi tekanan lingkungan, sosial, dan tata kelola (ESG). Kedua negara berhadapan dengan degradasi hutan, polusi plastik, risiko greenwashing, dan keterbatasan kapasitas UMKM, meski juga menunjukkan capaian progresif seperti percepatan energi surya di Vietnam dan penerbitan green sukuk di Indonesia. Penelitian ini bertujuan menganalisis secara komparatif implementasi ESG dengan fokus pada lima isu utama: pelajaran transisi energi terbarukan, desain kebijakan Extended Producer Responsibility (EPR), tata kelola hutan dan kepatuhan rantai pasok terhadap European Union Deforestation Regulation (EUDR), standar pelaporan global dalam pencegahan greenwashing, serta integrasi UMKM dalam kerangka keberlanjutan. Urgensi penelitian ini terletak pada meningkatnya tuntutan global terhadap transparansi dan kredibilitas ESG serta kebutuhan pembelajaran lintas negara untuk memperkuat daya saing. Metodologi yang digunakan adalah pendekatan kualitatif komparatif melalui telaah literatur, analisis kebijakan, dan triangulasi sumber dari publikasi akademik serta laporan internasional. Hasil analisis merekomendasikan penguatan insentif energi terbarukan yang terukur, harmonisasi kebijakan EPR lintas negara, pusat kepatuhan EUDR regional, adopsi standar ISSB S1/S2, serta program pembiayaan dan pelaporan proporsional bagi UMKM. Penelitian ini berkontribusi pada literatur ESG lintas negara sekaligus menawarkan rekomendasi praktis untuk memperkuat transformasi keberlanjutan di kawasan.
Pembelajaran Berdiferensiasi Perspektif Ki Hajar Dewantara dan Implementasinya Ashari, Hasan; Hasudungan, Anju Nofarof; Nababan, Surya Aymanda
Toga Jurnal Keguruan dan Ilmu Pendidikan Vol. 1 No. 3 (2024): Desember 2024
Publisher : Ilmu Bersama Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56211/toga.v1i3.771

Abstract

Penelitian ini berujuan mendeskripsikan pembelajaran berdiferensi dalam perspektid Ki Hajar Dewantara dan implementasinya pada kurikulum merdeka. Penelitian ini merupakan penelitian library research berdasarkan jurnal dan buku terkait pembelajaran berdiferensiasi, pemikiran Ki Hajar Dewantara dan implementasi pembelajaran berdiferensiasi pada kurikulum merdeka. Hasil penelitian menunjukan bahwa jauh sebelum konsep pembelajaran berdiferensiasi dari Carol Ann Tomlinson tahun 1999, Ki Hajar Dewantara sudah menawarkan konsep pembelajaran yang memerdekakan. Peserta didik dituntun sesuai kodrat dari dari masing-masing peserta didik. Pendidikan sebagai upaya untuk mengembangkan potensi peserta didik secara utuh, mulai dari aspek fisik, mental, emosional, dan spiritual. Beliau percaya bahwa setiap individu memiliki keunikan dan perbedaan, oleh karena itu setiap peserta didik harus diberi kesempatan untuk belajar sesuai dengan kebutuhan mereka. Bentuk nyatanya yaitu didirikannya sekolah Taman Siswa pada tahun 1922 guna mewadahi mengimplementasikan konsep pembelajaran diferensiasi Ki Hajar Dewantara. Selain itu implementasi pembeajaran berdiferensiasi pada kurikulum merdeka didasari dari kebutuhan peserta didik. Kebutuhan peserta didik tersebut meliputi berbagai aspek: (1) Kesiapan belajar (readiness) murid, (2) Minat peserta didik, dan (3) Profil belajar murid. Praktek implementasi pembelajaran diferensiasi terdiri dari isi, proses, produk dan lingkungan belajar.
Halal Product Standardization in Vietnam: Lessons from Indonesia for Inclusive and Sustainable Development: Standarisasi Produk Halal di Vietnam: Pelajaran dari Indonesia untuk Pembangunan Inklusif dan Berkelanjutan Setyo Pambudi, Andi; Yazid Ali Basjah, Alan; Ashari, Hasan; Rusman, Eddy; Yuli Ismawati, Isti; Putro, Yudhi
Jurnal Bisnis dan Ekonomi Vol 3 No 4 (2025): Jurnal Bisnis dan Ekonomi
Publisher : OGZ Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61597/jbe-ogzrp.v3i4.150

Abstract

Abstract The global phenomenon of the halal industry demonstrates its evolution from a normative religious issue into a driver of international economic growth with strong implications for social, cultural, and environmental dimensions. Nevertheless, a research gap persists as most academic studies focus on Muslim-majority countries, while the potential of non-Muslim countries such as Vietnam remains underexplored. This study is crucial to address the urgency of developing Vietnam’s halal industry, which has a strong foundation in agriculture, fisheries, coffee, and spices with high export potential. The objectives of this research are to analyze how Vietnam’s halal economy can be optimized through lessons learned from Indonesia, to examine the role of social inclusivity in strengthening cross-cultural cohesion, to understand the integration of halal principles with sustainable development agendas, and to propose an international collaboration model based on co-learning, co-design, and co-invest. The research adopts a qualitative descriptive approach through literature studies, field observations in Ho Chi Minh City, and focused group discussions. The findings reveal that halal functions as a strategic instrument for economic competitiveness, social cohesion, and environmental sustainability. Recommendations include establishing a national halal authority, promoting green halal, and strengthening regional halal diplomacy. This study contributes to enriching the literature on halal development in non-Muslim countries while providing practical policy insights for Vietnam and Indonesia. Keywords: halal, Vietnam, Indonesia, sustainability, international collaboration
Faktor-faktor yang Memengaruhi Kesuksesan E-Learning dengan Model UTAUT di Kementerian Keuangan Sancoko, Bambang; Ashari, Hasan
Jurnal Teknologi Informasi dan Ilmu Komputer Vol 10 No 2: April 2023
Publisher : Fakultas Ilmu Komputer, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25126/jtiik.20236061

Abstract

Perkembangan teknologi informasi mengakibatkan perubahan pola pengembangan sumber daya manusia (SDM) dimana sekarang berkembang penggunaan metode e-learning.  Tujuan penelitian untuk mengidentifikasi faktor-faktor penting yang memengaruhi kesuksesan penyelenggaraan e-learning dengan Model UTAUT di Kementerian Keuangan. Penelitian ini merupakan tindak lanjut atas evaluasi terkait penyelenggaraan e-learning yang belum optimal. Metode penelitian ini menggunakan survei. Data didapatkan melalui kuisioner dalam waktu tertentu.  Penelitian ini menghasilkan kesimpulan yang berbeda dengan penelitian terdahulu. Penelitian terdahulu menghasilkan kesimpulan bahwa faktor penting yang mempengaruhi kesuksesan e-learning adalah harapan atas kinerja, harapan atas usaha, pengaruh sosial, fasilitas/sarana, dan minat penggunaan.  Dalam penelitian ini nilai t-tabel yang dihasilkan dari pengolahan data dengan alpha 5% adalah 1,96.  Hasil penghitungan t-statistik variabel yang lebih besar dari t-tabel adalah harapan atas usaha 2,67; pengaruh sosial 3,8; dan minat penggunaan 4,715.  Sedangkan t-statistik variabel yang lebih kecil dari t-tabel adalah harapan atas kinerja 0,904 dan fasilitas/sarana 1,836. Sehingga kesimpulan penelitian ini adalah faktor penting yang mempengaruhi kesuksesan e-learning adalah harapan atas usaha, pengaruh sosial, dan minat penggunaan. Sedangkan faktor harapan atas kinerja dan fasilitas/sarana tidak mempengaruhi kesuksesan e-learning.Abstract The development of information technology has resulted in changes in the pattern of human resource development (HR) where the use of e-learning methods is now developing. The purpose of this study is to identify important factors that influence the success of e-learning implementation with the UTAUT Model at the Ministry of Finance. This research is a follow-up to the evaluation related to the implementation of e-learning that has not been optimal. This research method uses a survey. Data obtained through questionnaires within a certain time. This study yielded different conclusions from previous research. Previous research concluded that the important factors that influence the success of e-learning are expectations of performance, expectations of efforts, social influence, facilities, and behavioral intentions. In this study, the t-table value generated from data processing with 5% alpha was 1.96.  The results of calculating the t-statistics of variables that are greater than t-table are the expectation of effort 2.67; social influence 3.8; and behavioral intentions 4,715. Meanwhile, the t-statistic variable which is smaller than the t-table is the expectation of performance 0.904 and facilities/facilities 1.836. So the conclusion of this study is that the important factors that influence the success of e-learning are expectations of effort, social influence, and behavioral intention. Meanwhile, the expectation factor for performance and facilities does not affect the success of e-learning.
Comparing The Evidence of Liquidation Process Between Islamic Rural Banks and Conventional Rural Banks in Indonesia Ashari, Hasan; Kustiani, Nur Aisyah; Nugrahanti, Trinandari Prasetya
Perbanas Journal of Islamic Economics and Business Vol 4 No 2 (2024): Perbanas Journal of Islamic Economics and Business
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/pjieb.v4i2.257

Abstract

This research aims to compare the findings obtained during the liquidation process of the Islamic Rural Bank with Conventional Rural Bank. This article seeks to provide understanding for Islamic banking practitioners and regulators to improve the regulatory framework and operational practices of Islamic Rural Banks in the future. This research uses a qualitative approach focusing on cases found in the liquidation process of these banks. Data was collected through a questionnaire distributed to the Liquidation Team of Islamic Rural Banks who were assigned by the Indonesia Deposit Insurance Corporation to carry out the liquidation process and who have expertise and experience in explaining the liquidation process of Islamic Rural Banks. The main findings show causes for the liquidation of Islamic Rural Bank, such as fraud and weaknesses in governance. However, Islamic Rural Bank tend to show lower claim recovery rates upon liquidation compared to Conventional Rural Bank. Both types of banks benefit from LPS innovations which facilitate the liquidation process efficiently and quickly, resulting in relatively the same liquidation completion time.
Bibliometric Analysis of the Development of International Accounting Research: A Review of the Literature in the Last Two Decades Judijanto, Loso; Nugrahanti, Trinandari Prasetya; Ashari, Hasan; Fitri , Sri Adella
West Science Accounting and Finance Vol. 1 No. 03 (2023): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v1i03.396

Abstract

This research conducts a bibliometric analysis to examine the development of international accounting research over the past two decades. Utilizing a quantitative approach, we explore clusters, highly cited publications, and keyword occurrences within the literature. The analysis reveals six distinct clusters, each highlighting key themes such as challenges in the accounting profession, financial accounting practices, cultural influences, governance dynamics, and value relevance. Additionally, the study identifies highly cited publications that have significantly influenced the international accounting discourse, offering insights into pivotal works that have shaped the field. Keyword analysis further unveils prevalent and less explored themes, with terms like "Firm," "Market," and "Accountant" emerging prominently. The abstract concludes by discussing the implications for future research, emphasizing potential avenues for exploration and the need for a nuanced understanding of the multifaceted landscape of international accounting.
Tinjauan Hukum Terhadap Kasus Tertangkapnya 55 Orang Asing yang Berada di Idonesia Pelaku Penipuan Menggunakan Media Elektronik: Sebuah Studi Kriminologi Menggunakan Perspektif Opportunity Theory Hutabarat, Habel Refo; Ashari, Hasan; Hernanda, Reyhan
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 10 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11423333

Abstract

The phenomenon of globalization accompanied by the development of information and communication technology has brought various positive and negative impacts on world society. Relations between communities are becoming easier, in fact the pattern of these relations has changed from local and regional to global and even blurring regional boundaries. Apart from positive impacts such as increasing relationships, this relationship pattern has apparently brought many new modes of crime, for example fraud. The existing opportunities mean that fraud, which was previously carried out directly and conventionally, now involves the use of information and communication technology and is carried out beyond national borders. This challenges countries in the world to formulate regulations or laws governing public relations in the cyber world (cyber space law). For example, a case occurred in Indonesia in early 2023, where there was an arrest of a group of fraudsters who had committed fraud against foreigners outside Indonesian territory using electronic media, carried out by 55 Chinese citizens from Indonesia. In this article the author tries to examine how the follow-up of this case is in accordance with existing regulations compared to the real decisions taken by the Indonesian government. The government's decision to deport the perpetrators turned out to be the best decision in line with what the author discusses in this article.
DETERMINAN PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT PADA MASA PANDEMI COVID-19 Nugrahanti, Trinandari Prasetyo; Wahasri, Esika; Ashari, Hasan
Ekonomi & Bisnis Vol 20 No 2 (2021): JURNAL EKONOMI BISNIS VOL 20 NO 2 DESEMBER 2021
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v20i2.4365

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tekanan waktu, risiko audit dan locus of control terhadap penghentian prematur atas prosedur audit pada masa pandemi Covid-19 di tahun 2021. Populasi peneltian dalam ini para auditor yang bekerja di KAP yang berada di wilayah DKI Jakarta. Teknik pengambilan sampel menggunakan metode purposive sampling dengan menyebarkan kuesioner dan diperoleh jumlah sampel sebanyak 117 responden. Metode teknik analisis data yang digunakan dengan analisis regresi berganda. Hasil penelitian menunjukan bahwa tekanan waktu dan locus of control berpengaruh positip terhadap penghentian prematur atas prosedur audit, sedangkan risiko audit tidak berpengaruh terhadap penghentian prematur atas prosedur audit pada masa pandemi Covid-19. Kata Kunci: Tekanan Waktu, Risiko Audit, Locus of Control, Penghentian Prematur Audit, Pandemi Covid-19
Detection of Fraud Through Professional Scepticism Nugrahanti, Trinandari Prasetyo; Siladjaja, Muljanjo; Fardiman, Fardiman; Rita, Henny; Ashari, Hasan
International Journal of Indonesian Business Review Vol. 2 No. 1 (2023)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibr.v2i1.504

Abstract

Purpose – This study aims to determine the factors influencing the auditor's ability to detect fraud through professional scepticism. Methodology/approach – This research method is quantitative and descriptive. The primary data collection technique uses a questionnaire distributed to the supervisory auditors of central government agencies working at the Central BPKP in the DKI Jakarta Region, Indonesia. Sampling using the purposive sampling method obtained several 40 respondents. Data analysis tools use multiple linear regression analysis and path analysis. Findings – The results showed that the auditor's competence and the internal control system positively affected professional skepticism, but workload did not affect professional skepticism. Meanwhile, professional skepticism has a significant positive impact on the auditor's ability to detect fraud.   Novelty/value –  The existence of an attitude of professional skepticism will be better able to analyze fraudulent acts in the financial statements so that the auditor will increase the detection of fraud in the next auditing process.
Analysis Of Bank Perkreditan Rakyat (BPR) Failures And Implications For Financial Sustainability Ashari, Hasan; Supranata, Mardani; Yulistiani, Tiara
Jurnal Akuntansi Manajerial Vol 10, No 2 (2025)
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v10i2.8887

Abstract

This study aims to identify the factors causing the failure of rural banks (BPR) in Indonesia and formulate financial sustainability strategies. Using survey methods and descriptive analysis, it was found that BPR failures were caused by a combination of internal and external factors. Dominant internal factors include poor asset quality with a non-performing loan (NPL) ratio above the threshold, weak governance, ineffective internal supervision, limited core capital, weak risk and compliance management, low human resource competency, and unstable financial performance. External factors include poor public reputation, delays in digitalization, and difficulties in industry consolidation. Strategies include strengthening governance, meeting minimum core capital requirements, improving asset quality through prudent credit analysis, BPR digitalization, strengthening human resources through certification and training, and industry consolidation. This study contributes by linking the analysis of BPR failure factors with the concept of financial sustainability, thereby strengthening the stability and role of BPRs in promoting national financial inclusion.
Co-Authors Basjah, Alan Yazid Ali Budi Wijayanto Damhuri Damhuri Djono Djono Elea Nur Aziza Fardiman, Fardiman Fitri , Sri Adella Hasudungan, Anju Nofarof Herimanto Herimanto Hernanda, Reyhan Hieronymus Purwanta Hutabarat, Habel Refo Ismawati, Isti Yuli Judijanto, Loso Marsus, Soffan Musa Pelu Nur Aisyah Kustiani, Nur Aisyah Pambudi, Andi Setyo Putro, Yudhi Ridha, Muhammad Hafizh Rita, Henny Rusman, Eddy Sancoko, Bambang Setyo Pambudi, Andi Siladjaja, Muljanjo Supranata, Mardani SURYA AYMANDA NABABAN Sutiyah Sutiyah Trinandari Prasetya Nugrahanti WAHASRI, ESIKA Yazid Ali Basjah, Alan Yuli Ismawati, Isti Yulistiani, Tiara