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All Journal Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi JAE (Jurnal Akuntansi dan Ekonomi) IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Atestasi : Jurnal Ilmiah Akuntansi
Ekaviana, Dessy
Universitas Brawijaya, Malang
Religion Economics, Econometrics & Finance Social Sciences

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KEPUASAN KERJA SEBAGAI MODERASI PENGARUH TOTAL QUALITY MANAGEMENT TERHADAP KINERJA KARYAWAN Ekaviana, Dessy; Kaluge, David
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 2, No 1 (2019)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was conducted to determine the effect of Total Quality Management on Employee Performance with a moderating variable namely Job Satisfaction. The method used in this study is regression analysis. The conclusions from the results of data analysis are (1) Total Quality Management has a significant effect on Employee Performance so that by increasing the value of Total Quality Management (TQM) it will provide a significant increase in Employee Performance. (2) Total Quality Management and Job Satisfaction show insignificant influence on Employee Performance, so the hypothesis that Job Satisfaction moderates the relationship between Total Quality Management and Employee Performance is rejected because the effect is insignificant.
Al fatiha: pengingat rutin implementasi perilaku etis pelaku bisnis Dessy Ekaviana
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 3 No 2 (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 (383.682 KB) | DOI: 10.34202/imanensi.3.2.2018.31-37

Abstract

Abstrak Artikel ini bertujuan untuk mengkaji peran pemaknaan Al-Fatiha bagi perilaku etis para pelaku bisnis. Pada surah Al-Fatiha dijelaskan tentang beberapa hal, yakni; hari Pembalasan, bimbingan kepada hamba-hamba-Nya agar memohon dan tunduk kepada-Nya, mengesakan-Nya dan menyucikan-Nya dari sekutu atau tandingan, bimbingan agar manusia memohon petunjuk kepada-Nya menuju jalan yang lurus, serta anjuran untuk mengerjakan kebaikan agar manusia dapat berkumpul dengan orang-orang yang beruntung di hari Kiamat kelak. Dengan demikian apabila seorang Muslim sebagai pelaku bisnis itu memahami secara baik mengenai makna dan nilai yang terkandung pada Surat Al Fatiha, maka nilai-nilai kebaikan itu akan diingat berulang-ulang dan mengakar dalam diri sehingga melahirkan etika bisnis yang baik pula. Abstract This article aims to examine the role of Al-Fatiha's meaning for the ethical behavior of business people. In the surah Al-Fatiha several things are explained, namely; the Day of Judgment, guidance to His servants to plead and submit to Him, impose Him and sanctify Him from allies or counterparts, guidance so that human beings ask for guidance to Him towards the right path, and advice to do good so that humans can gather with lucky people on the Day of Judgment. Thus, if a Muslim as a businessman understands well the meaning and value contained in the Letter of Al-Fatiha, then the good values will be remembered repeatedly and rooted in themselves so as to produce good business ethics.
Circle bottom line: mengkonstruksi akuntansi sosial-lingkungan dalam bingkai spiritualitas Febrina Nur Ramadhani; Dessy Ekaviana
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 5 No 1 (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.5.1.2020.17-24

Abstract

Abstrak Tulisan ini mencoba untuk menyempurnakan konsep triple bottem line dengan menyusun kembali relasi antara dimensi triple P dan spiritualitas, yang kemudian dinamakan circle bottom line. Circle bottom line mencakup tiga dimensi yakni people (sosial), planet (lingkungan), profit (ekonomi) yang dilandasi dimensi spiritualitas dalam pengukurannya. Dimensi spiritualitas yang digunakan yakni spirit religius. Dalam hal ini adalah konsep Eco-Theology Islam yang mencakup tiga prinsip, yakni tawhīd (kesatuan seluruh makhluk), amānah-khalīfah (kejujuran-kepemimpinan), dan ākhirah (tanggung jawab). Relasi antar dimensi circle bottom line yang berbasis prinsip-prinsip Islam pada Eco-Theology Islam kemudian dijadikan sebagai dasar penerapan akuntansi sosial-lingkungan. Abstract This paper tries to refine triple bottem line concept by rearranging the relations between triple P dimensions and spirituality, which is then called circle bottom line. Circle bottom line includes three dimensions, namely people (social), planet (environment), profit (economy) based on the dimensions of spirituality in measurement. The dimension of spirituality used is religious spirit. In this case the concept of Eco-Theology of Islam includes three principles, namely tawhīd (unity of all beings), amānah-khalīfah (honesty-leadership), and ākhirah (responsibility). The inter-dimensional relationship of circle bottom line based on Islamic principles in the Eco-Theology of Islam is then used as the basis for the application of social-environmental accounting.
THE EFFECT OF PROFITABILITY, COMPANY SIZE, AND CAPITAL INTENSITY ON TAX AGGRESSIVENESS WITH INDEPENDENT COMMISSIONERS AS A MODERATING VARIABLE Hadid Prastyo, Fatah; Pramono Sari, Maylia; Ekaviana, Dessy
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 3 (2024): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v9i3.23467

Abstract

The purpose of this study was to analyze the effect of profitability, company size, and capital intensity on tax aggressiveness with independent commissioners as a moderation variable. The population in this study is the consumption sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. Samples were taken using non-probability techniques with purposive sampling method and obtained as many as 219 units of analysis. The results of this study is a positive effect but not significant profitability of tax aggressiveness. While the size of the company has a positive and significant effect on tax aggressiveness. Then capital intensity has a negative and significant effect on tax aggressiveness. Independent commissioners are not able to weaken the effect of profitability on tax aggressiveness, but independent commissioners are able to weaken the effect of company size and capital intensity on tax aggressiveness.
The Influence of Profitability, Liquidity, and Operating Capacity on Financial Distress with Capital Structure as a Moderating Variable Ekaviana, Dessy
SUBSTANSI Vol 8 No 2 (2024): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47731/subs.v8i2.2882

Abstract

The aim of this research is to determine the effect of profitability, liquidity and operating capacity on financial distress with capital structure as a moderating variable. The population used in this research is manufacturing companies registered on the IDX in 2020-2022, totaling 90 companies using purposive sampling techniques to obtain 256 units of research sample data. This data was obtained from the annual financial report on the IDX. The analytical method used is logistic regression analysis with SPSS 25 software. This research uses three independent variables, namely profitability, liquidity and operating capacity, which were chosen based on inconsistent findings from previous research. The innovation in this research lies in the addition of Capital Structure as a moderating variable, with a proxy for debt to equity ratio (DER). This step was taken because there was little previous research that treated Capital Structure as a moderating variable. The use of DER is expected to strengthen or weaken the relationship between profitability, liquidity and operating capacity and financial distress. The research object includes manufacturing companies listed on the IDX, with an observation period from 2020 to 2022.
Mosque Transparency under Frame Qur'an Surah At Taubah Verse 18: Analysis at the Mosque of Jogokariyan Dessy Ekaviana; Iwan Triyuwono; Ali Djamhuri
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2021): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v4i1.173

Abstract

The purpose of this study is to formulate accountability policies at the Jogokariyan Mosque. The research was conducted using the Islamic ethnomethodology scheme. Via interviews with several Jogokariyan mosque takmirs, the information was collected. Direct observation is also performed so that the requisite data can be thoroughly obtained. The results of the exploration show four ways in which the takmir of the Jogokariyan Mosque performs accountability practices: 1) ensuring the best for the mosque's needs; 2) providing special needs facilities for pilgrims; 3) accommodating the fulfillment of congregational worship in Maliyah; and 4) providing social security for the community. In the four phases, mutual value is included. As mentioned in verse 18 of QS At-Taubah, the adoption of accountability practices in these four ways is based on the spirit of the prosperity of the mosque. In order to receive the happiness of Allah, the takmir of the Jogokariyan Mosque uses the entire course of transparency training
Perception of Mosque Accountability: Insights from Jogokariyan Mosque Ekaviana, Dessy
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 7 No. 2 (2024): Jurnal Akuntansi dan Keuangan Syariah - ALIANSI
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54712/aliansi.v7i2.347

Abstract

Abstract Purpose: This study aims to explore the concept of accountability as understood by the leadership (Takmir) of Jogokariyan Mosque, focusing on how Islamic values shape their governance practices. Methodology: A qualitative approach was employed within an interpretive paradigm to uncover the nuanced perceptions of accountability among the mosque’s leadership. Data were collected through in-depth interviews and observations to capture the deeper meanings behind their practices. Findings: The research identifies three core interpretations of accountability rooted in the concept of amanah (trustworthiness): (1) fulfilling responsibilities according to assigned duties, (2) transparently reporting on those responsibilities to the public, and (3) carrying out tasks with a strong personal commitment. The first interpretation emphasizes concrete actions through four stages: mapping, service delivery, empowerment, and guidance. The second highlights the importance of transparency in maintaining public trust, while the third underscores the social dynamics of accountability, focusing on authority, loyalty, and integrity. Implications: These findings provide valuable insights into how religious institutions can balance spiritual, social, and moral dimensions of accountability with contemporary governance challenges. The Jogokariyan Mosque leadership demonstrates how Islamic values can be integrated into governance, offering a model for value-driven management that fosters both spiritual growth and community development. Originality: This study presents a unique perspective on amanah-based accountability within religious institutions, particularly from an Islamic governance lens. By examining the case of Jogokariyan Mosque, the study contributes to broader discussions on accountability in non-profit and faith-based organizations, highlighting the potential for religious institutions to model transparent, ethical leadership in complex social contexts.
Co-Authors Ali Djamhuri Ali Djamhuri David Kaluge Hadid Prastyo, Fatah Iwan Triyuwono Pramono Sari, Maylia Ramadhani, Febrina Nur Triwuyono, Iwan