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All Journal JURNAL MANAJEMEN DAN AKUNTANSI The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Bisma: Jurnal Bisnis dan Manajemen JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Pengajaran Seni dan Budaya Journal of Islamic Accounting and Tax (JIATAX) International Journal of Religious and Cultural Studies Adbis : Jurnal Administrasi dan Bisnis Equity: Jurnal Akuntansi Jurnal ABM Mengabdi Akuntansi Bisnis & Manajemen (ABM) Jurnal Pengabdian Kepada Masyarakat International Journal Administration, Business & Organization Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Revenue Journal: Management and Entrepreneurship Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Kontemporer
Darti Djuharni
Sekolah Tinggi Ilmu Ekonomi Malangkucecwara Malang
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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KONSTRUKSI TANGGUNG JAWAB AUDITOR PERSPEKTIF MAMAYU HAYUNING BAWANA Novrida Qudsi Lutfillah; Yenni Mangoting; Riesanti Eddi Wijaya; Darti Djuharni
Jurnal Akuntansi Multiparadigma Vol 7, No 1 (2016): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (947.181 KB) | DOI: 10.18202/jamal.2016.04.7003

Abstract

Abstrak: Konstruksi Tanggung Jawab Auditor dalam Perspektif Memayu Hayuning Bawana. Penelitian ini bertujuan untuk menggali pengetahuan lokal berdasarkan mamayu Hayuning Bawana (MHB) untuk membangun tanggung jawab auditor. Penelitian ini difokuskan pada mengamati dan menginterpretasikan tanggung jawab auditor berdasarkan MHB. Hasilnya (1) Allah, (2) diri kita dan (3) lingkungan. Sinergi MHB dengan tanggung jawab auditor memiliki empat nilai, yaitu: (1) Tatas, Tutus, Titis, Titi Lan Wibawa, dan tidak ada ranglasakake gatra, (2) teliti setiti ngati-ati: tanggung jawab auditor dalam selalu berhati-hati menerapkan pekerjaan (3 ) Perilaku karyenaktyasing Sesama: tanggung jawab auditor dengan menempatkan collectiveinterests (4) Perilaku eling Dan Waspada: tanggung jawab auditor untuk menjalankan perannya sebagai makhluk Tuhan.  Abstract: Construction of Auditors Responsibilities in Perspective Memayu Hayuning Bawana. This study aims to explore the local knowledge based on Mamayu Hayuning Bawana (MHB) to construct responsibility auditor. Using the intepretive paradigm, this research is focused on observing and intepreting the profesional auditor responsibility based on MHB. The results are (1) God, (2) our selves and (3) the environment. The synergy MHB with the auditor's responsibility have four values, namely: (1) Tatas, Tutus, Titis, Titi Lan Wibawa, and no ranglasakake negara, (2) teliti setitingati-ati: auditor'sresponsibility for always cautious in implement job (3) perilaku karyenaktyasing sesama: responsibility auditor by putting collectiveinterests (4) perilaku eling dan waspada: auditor'sresponsibility to run its role as a creature of God.
PENTINGNYA WADAH DAN SARANA PEMASARAN PRODUK GUNA PENINGKATAN EKSISTENSI UMKM Bunyamin; Siti Munfaqiroh; Darti Djuharni; Enggar Nursasi; Tutik Arniati; Istutik; Syerly Hesti Erawati; Muniroh; Tachjuddin; M. Soedarman
Jurnal Pengabdian kepada Masyarakat Vol. 9 No. 1 (2022): JURNAL PENGABDIAN KEPADA MASYARAKAT 2022
Publisher : P3M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabdimas.v9i1.176

Abstract

The purpose of Community Service activities carried out by STIE Malangkucecwara lecturers is to help MSMEs so that their products are better known by the public. During a pandemic like this, it is very important to help MSMEs in developing and marketing their products. All sectors feel the sluggish economic activity. For this reason, the support of the government and academia is very much needed by MSMEs in maintaining and improving their business. By facilitating SMEs in product exhibitions at the MSME Expo, it is hoped that MSMEs will be even more motivated in improving the quality of their products. With this Expo activity, MSME products in Blimbing Subdistrict, Malang City, which consist of sambal pecel, pastries, jamu turmeric tamarind, brownies, sweet salad spices and dolls have the opportunity to market their products. So that MSME products can be better known to the wider community. In this activity, MSMEs also distribute brochures and business cards to add promotional tools, so that with the end of the Expo, product marketing will continue.
Law enforcement and auditors' roles, responses, and complicated relationships in accounting fraud? Djuharni, Darti; Nursaid, Nursaid; Sonhaji, Sonhaji
Revenue Journal: Management and Entrepreneurship Vol 1 No 2 (2023): Revenue Journal: Management and Entrepreneurship (December)
Publisher : CV. Bimbingan Belajar Assyfa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61650/rjme.v1i2.469

Abstract

Accounting fraud is a form of financial report manipulation that has a serious impact on various economic and social aspects. Apart from being financially detrimental, this fraud also affects employees, industry, and society. This research aims to understand the role of auditors and law enforcement in preventing and handling accounting fraud, with a focus on the complex relationship between these two parties. Using a mixed methods research synthesis, we analyzed journal articles from 2014 to 2024 that covered this topic. Data was collected from various sources such as SINTA, Semantic Scholar, and Google Scholar. The research results show that there are differences in terminology and concepts of fraud among existing studies, as well as fraud analyses that are often superficial. We suggest the need for more in-depth case studies of the interactions between law enforcement and auditors. These findings underscore the importance of collaboration between academics, politicians, and practitioners to reduce the economic and social impact of accounting fraud.
Pengaruh Struktur Modal terhadap Pajak Penghasilan dan Ukuran Perusahaan sebagai Moderasi (Effect of Capital Structure on Income Tax and Firm Size as Moderating) Pega, Eusebius Faleriano; Djuharni, Darti; Liana, Yuyuk; Djafri, Taufik
Akutansi Bisnis & Manajemen ( ABM ) Vol 30 No 1 (2023): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v30i1.1191

Abstract

This study aims to measure the effect of capital structure on income tax with company size as a moderating variable. Data was collected from 57 companies in the consumer goods industry sector listed on the Indonesian stock exchange for the 2019-2021 period. Of the 57 companies that met the criteria, there were 14 companies. A number of these 14 companies were then analyzed with the help of SmartPLS and the results obtained were that capital structure had a significant effect on income tax as indicated by the LDAR and DER ratios, company size as a moderating variable also affected the relationship between LDAR and income tax, but company size as a moderating variable did not affect the corporate income tax payable.
Analisis Budget Kas Dalam Meningkatkan Likuiditas dan Profitabilitas Perusahaan Elaksmi, Lydia Resti; Djuharni, Darti
Akutansi Bisnis & Manajemen ( ABM ) Vol 26 No 2 (2019): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.269 KB) | DOI: 10.35606/jabm.v26i02.455

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The purpose of the study to find out how the cash budget implementation at metal company UD Lancar Jaya, Tulungagung in increasing liquidity and profitability. The research method used is case study research. The researcher conducts financial ratio analysis consisting of analysis of liquidity and profitability through financial statements, namely the income statement and balance sheet for 2015-2017 and prepares financial report projections in 2018. The analysis shows that the company faces the problem that is using inefficient funds
Pengaruh Kebijakan Utang, Profitabilitas dan Kepemilikan Manajerial terhadap Nilai Perusahaan Djuharni, Darti; Kuncahyo, Adhin Achmad; Sonhaji, Sonhaji; Mauludin, Hanif
International Journal Administration, Business & Organization Vol 5 No 1 (2024): IJABO
Publisher : Asosiasi Ahli Administrasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61242/ijabo.24.386

Abstract

The purpose of this study is to determine the effect of debt policy, profitability, and managerial ownership on company value mediated by dividend policy. Data was obtained from the Indonesia Stock Exchange without financial sector companies during the period 2019-2021. The population for this type of company was 264, with a purposively determined sample of 35 companies obtained over three years of observation. The results of this study show that debt policy is not able to have a positive and significant influence on company value, but profitability is able to have a positive and significant influence on company value, In addition, managerial ownership is able to have a positive and significant influence on company value, The results of this study show that dividend policy cannot mediate positively and significantly the effect of policy Debt to company value, also cannot mediate positively and significantly the effect of profitability on company value, and cannot mediate positively and significantly the effect of managerial ownership on company value
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.
Determinants of employee psychological ownership and its impact on sustainable manufacturing performance Mauludin, Hanif; Harjoyo, Hegi; Djuharni, Darti
The Indonesian Accounting Review Vol. 13 No. 2 (2023): July - December 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i2.3372

Abstract

This study aims to examine the determinants of employee psychological ownership and its effect on sustainable manufacturing performance. The population in this study is employees of a cigarette company in Indonesia. The sample used is 100 respondents, consisting of workers, supervisors, front line managers, and senior managers of a large cigarette company in Indonesia who are involved in initiative programs to achieve sustainable manufacturing performance. The sampling technique used is purposive sampling. Data collection is carried out by distributing questionnaires directly to respondents and conducting focus group discussions (FGDs). The analytical tool used is Partial Least Squares with SmartPLS version 3. The results show that Servant Leadership has a significant effect on Growth Mindset and Capability Building; Growth Mindset and Capability Building have a significant effect on Employee Psychological Ownership; and Employee Psychological Ownership has a significant effect on Sustainable Manufacturing Performance. Therefore, to achieve sustainable manufacturing performance, it is necessary to have a strong employee psychological ownership by forming a mindset to always grow, accompanied by increasing individual capabilities through effective servant leadership.
Comparison of Performance and Best Choice of Investment Instruments: A Study from Indonesia Putri, Amelia Ivanka; Lutfillah, Novrida Qudsi; Djuharni, Darti
Equity: Jurnal Akuntansi Vol. 5 No. 1: September 2024
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v5i1.513

Abstract

This research is based on the phenomenon of new investment trends by looking for which investment instrument is the best of four instruments, namely Antam Gold, LQ45 Shares, Reksa Dana, and Bitcoin Cryptocurrency. The research method used is a quantitative method with a comparative descriptive research type. The Sharpe, Treynor and Jensen index approaches are used to evaluate the performance of four investment instruments. the total sample size is 192 data. The results showed that LQ45 stocks produced the best performance during the Covid-19 pandemic. This condition is because LQ45 stocks can generate returns that are greater than the risk. The high return generated by LQ45 stocks even during the covid-19 pandemic was due to sectors that actually strengthened during the covid-19 pandemic. In addition, LQ45 stocks consist of stocks from the most liquid companies and have the largest market capitalisation so that these companies are resistant to crises.
KARAKTERISTIK KUALITATIF INFORMASI AKUNTANSI MANAJEMEN BERDASARKAN MAQASHID SYARIAH DAN LOKALITAS JAWA Sonhaji, Sonhaji; Mauludin, Hanif; Tumirin, Tumirin; Leniwati, Driana; Djuharni, Darti; Haryadi, Bambang
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.2024.15.3.40

Abstract

Abstrak – Karakteristik Kualitatif Informasi Akuntansi Manajemen Berdasarkan Maqashid Syariah dan Lokalitas JawaTujuan Utama – Penelitian ini bertujuan membangun karakteristik kualitatif informasi akuntansi manajemen berbasis maqashid syariah dan kearifan lokal Jawa.Metode – Penelitian ini menggunakan metode reflektif dan tabel silang untuk mengidentifikasi nilai dan makna. Informan dalam penelitian ini adalah beberapa pelaku bisnis, akademisi, dan budayawan Jawa.Temuan Utama – Penelitian ini menemukan nilai dan makna maqashid syariah dan kearifan lokal Jawa. Nilai tersebut terinternalisasi pada setiap elemen karakteristik kualitatif informasi akuntansi manajemen. Nilai ini juga merupakan penjelas dan arah setiap elemen karakteristik kualitatif akuntansi.Implikasi Teori dan Kebijakan – Penelitian ini menciptakan metode dan teknik akuntansi manajemen guna penyajian informasi dengan harmonisasi nilai maqashid syariah dan kearifan lokal Jawa. Konsep ini dapat mengarahkan organisasi untuk beroperasi secara keberlanjutan.Kebaruan Penelitian – Penelitian ini membangun karakteristik kualitatif informasi akuntansi manajemen berbasis maqashid syariah dan kearifan lokal Jawa. Abstract – Management Accounting Information Qualitative Characteristics based on Maqashid Syariah and Javanese LocalitiesMain Purpose – This study aims to develop qualitative characteristics of management accounting information based on maqashid sharia and Javanese local wisdom.Method – This study uses reflective and cross-tabulation methods to identify values and meanings. The informants include several businesspeople, academics, and Javanese cultural figures.Main Findings – This study finds that the values and meanings of maqashid sharia and Javanese local wisdom are internalised in each element of the qualitative characteristics of management accounting information. These values also explain and direct each element of the qualitative characteristics of accounting.Theoretical and Practical Implications – This study creates management accounting methods and techniques for presenting information in harmony with the values of maqashid sharia and Javanese local wisdom. This concept can guide organisations to operate sustainably.Novelty – This study explores the qualitative characteristics of management accounting information, drawing on maqashid sharia and Javanese local wisdom.
Co-Authors Abda Abda Ahmad Djalaluddin Aji Dedi Mularwaman Aldri Frinaldi Annisa Dini Fathonah Ari Kamayanti Arniati, Tutik Asfi Manzilati Bambang Haryadi Bunyamin Bunyamin Dewi, Siutama Dini, Maisa Djafri, Taufik Djoko Sugiono Driana Leniwati Elaksmi, Lydia Resti Enggar Nursasi Fadjar Setiyo Anggraeni Fathonah, Annisa Dini Firliany Ahlia Adenia H. Sulsalman Hanif Mauludin Hariyanto Hariyanto Harjoyo, Hegi Hindriarsana, Antonius Yudhis Intan Novitasari Irawan Budi Prasetyo Istutik Judi Suharsono Kuncahyo, Adhin Achmad LA ODE SYUKUR, LA ODE Leila Salawati Chairat Lutfillah, Novrida M. Soedarman M. Soedarman Moch. Bukhori Muslim Muniroh Muniroh Nike Lidiawati Novrida Qudsi Lutfillah Novrida Qudsi Lutfillah Novrida Qudsi Lutfillah Nur Alimin Azis Nur Alimin Aziz Nursaid Pega, Eusebius Faleriano Permana, Tista Fadhil Putri, Amelia Ivanka Riesanti Eddi Wijaya Rimi Gusliana Mais Siti Munfaqiroh Siutama Dewi Sonhaji *), Ferra Ika Wardani Solechan Sonhaji Sonhaji Sonhaji Sonhaji Sugiharto, Didik Priyo Syerly Hesti Erawati Syerly Hesti Erawati Tachjuddin Tachjuddin Tachjuddin Tachjuddin Tumirin Vanyah Jessica Rajani Virginia Nur Rahmanti Wahyu Alif Kurniawan Wilujheng Dwi Pangesti Wiyarni Wiyarni Yenni Mangoting Yosefinne Yaksel Eunike Bezaliel Yudi Yudi Yulianto, M. Hendra Yuni Arfiani Yunita Anggraini Madi Yuyuk Liana