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Kurnia Ekasari

Politeknik Negeri Malang

Author-ID : 258465

Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Physics Public Health Social Sciences Other

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HERMENEUTIKA LABA DALAM PERSPEKTIF ISLAM Kurnia Ekasari
Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Hermeneutika Laba dalam Perspektif Islam. Penelitian ini bertujuan untuk menggali konsep laba dari perspektif Islam. Penelitian ini menggunakan hermeneutika. Fokus analisis hermeneutik pada teks sebagai sumber data penelitian yang digunakan untuk menemukan perspektif baru. Sumber data yang digunakan dalam penelitian ini adalah konsep laba akuntansi konvensional dan ayat-ayat dalam Quran terutama yang berkaitan dengan perniagaan, perdagangan, keuntungan dan kerugian. Artikel ini menggarisbawahi bahwa seharusnya bisnis dibangun di atas prinsip-prinsip yang terdapat dalam Al-Quran. Tujuan dari bisnis tidak hanya memaksimalkan laba perusahaan saja namun juga harus memakmurkan sesama manusia, alam dan lingkungan sekitarnya. Bisnis tidak hanya menguntungkan diri sendiri tetapi juga bermanfaat bagi kemaslahatan umat. Abstract: Income Hermeneutics in Islamic Perspective. The aim of this study is to explore the concept of income from Islamic perspective. This study employed hermeneutics. The focus in hermeneutic analysis is text as a source of research data. The data used in this study are the concept of conventional accounting profit and the verses in the Quran, especially related to commerce, trade, profits and losses. This article highlights that business should be built on the Qur'an principles. The purpose of business must not just to maximize income, but also to maintain human prosperity, nature and environment. Income in Islamic perspective should benefit for the people prosperity.

AKUNTAN BERTRISAKTI JIWA: MENCIPTAKAN LULUSAN BERKOMPETEN DAN BERDAYA SAING DI ERA MEA Kurnia Ekasari; Nurafni Eltivia; Hesty Wahyuni; Elvira Handayani Soedarso
Jurnal Akuntansi Multiparadigma Vol 7, No 3 (2016): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2016.12.7032

Abstrak: Akuntan Bertrisakti Jiwa: Menciptakan Lulusan Berkompeten dan Berdaya Saing di Era MEA. Penelitian ini dilakukan untuk mempersiapkan Pendidikan Tinggi Vokasi (PTV) akuntansi di Indonesia. Penelitian ini menggunakan studi kepustakaan dengan refleksi kritis, yang terdiri dari: (1) menentukan kekuatan dan kelemahan pendidikan akuntansi di PTV di Indonesia, (2) mendefinisikan tantangan yang dihadapi oleh PTV, (3) menentukan langkah-langkah dalam membentuk akuntan yang memiliki daya saing tinggi melalui Trisakti Jiwa. Hasil penelitian menunjukkan bahwa PTV adalah usaha terus-menerus untuk membentuk akuntan yang memiliki Trisakti Jiwa, yaitu akuntan yang tidak hanya akan memahami teori akuntansi dan memiliki keterampi- lan akuntansi, tetapi juga memiliki kepekaan terhadap perubahan dan memiliki kemauan untuk berdiri dalam kebenaran.Abstract: Trisakti Soul: An Effort to Create Competent and Competitive Accountant. This research was conducted to prepare account ing education of Vocational Higher Education (VHE) in Indonesia. The lit erary research employed a critical reflection, consists of: (1) determining the strengths and weakness of accounting education, (2) defining the chal lenge, (3) defining the steps to create accountants who have high competi tiveness trough Trisakti Soul. The results show that VHE should make a continuous improvement on the accounting's graduates competencies. VHE should shape them by embedding Trisakti Jiwa. It means accountants will not only understand the accounting theory and skills, but also have the sensitivity to changes and hold on to the truth.

REVOLUSI AKUNTAN 4.0 Bagas Brian Pratama; Nurafni Eltivia; Kurnia Ekasari
Jurnal Akuntansi Multiparadigma Vol 12, No 3 (2021): Jurnal Akuntansi Multiparadigma (Desember 2021 - April 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.3.31

Abstrak – Revolusi Akuntan 4.0Tujuan Utama – Penelitian ini bertujuan untuk menganalisis eksistensi akuntan di masa revolusi industri 4.0 dan bagaimana cara mereka beradaptasi.Metode – Penelitian ini menggunakan metode studi literatur untuk menjelaskan fenomena akuntansi pasca revolusi industri 4.0. Fenomena ini kemudian disintesis untuk merumuskan model strategi yang tepat dalam mempertahankan eksistensi akuntan.Temuan Utama - Hasil analisis memberikan gambaran terhadap adanya teknologi yang mampu menyelesaikan proses akuntansi. Hal ini menjadi dasar untuk dilakukannya sebuah revolusi akuntan 4.0. Revolusi ini merupakan proses restrukturisasi akuntansi yang bertumpu pada evolusi pendidikan akuntansi dan peningkatan profesionalisme akuntan.Implikasi Teori dan Kebijakan – Perubahan teknologi menggeser peran manusia di masa depan. Oleh karena itu perumusan revolusi akuntan 4.0 adalah sebuah strategi dalam menyongsong masa depan.Kebaruan Penelitian – Penelitian ini memberikan gagasan baru terhadap dunia akuntan dengan gerakan revolusi akuntan 4.0. Abstract – 4.0 Accountants Revolution Main Purpose - This study aims to analyze the existence of accountants during industrial revolution 4.0 and how they adapt.Method - This study uses a literature study method to explain the accounting phenomenon after the 4.0 industrial revolution. This phenomenon is then synthesized to formulate an appropriate strategy model in maintaining the existence of accountants.Main Findings - The analysis results provide an overview of the existence of technology that can complete accounting processes. This technology is the basis for carrying out an accountant revolution 4.0. This revolution is a process of accounting restructuring based on the evolution of accounting education and increasing the professionalism of accountants.Theory and Practical Implications - Technological changes will shift the role of humans in the future. Therefore, the formulation of the 4.0 accountants revolution is a strategy to evolve the future.Novelty - This study provides new ideas for the world of accountants with the 4.0 accountants revolution movement.

Mengungkap Arti Perilaku Etis Menurut Fresh Graduate Akuntansi Khoirin Azaro; Kurnia Ekasari; Kartika Dewi Sri Susilowati
Journal of Applied Accounting and Taxation Vol 5 No 2 (2020): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v5i2.2110

This is the field of study that deals with accounting ethics. This turns out to be even more problematic because the emergence of cases involving the accounting profession within a few years has disfigured the credibility of the accounting profession. Every ethical or unethical behavior carried out by accountants depends on each individual. One of the simplest ways of tackling this problem is the presence of education about ethical awareness of accounting skills, especially in a business context that requires relevant reporting. The overall goal of this work was to find out how the meaning of ethical behavior according to accounting fresh graduates. This study uses qualitative approach through interpretative. For this study, we analyzed the data collected from interview. There were 4 participants in this research. From the results, it is clear that ethics in concept and practice is not much different and ethics is something that must appear in every aspect of life. Ethics must be present in individuals and ethics becomes important in the work as a basis for take an action. This conclusion follows from the fact that ethics education influences the accounting practices of fresh graduate accounting.

Integrasi Budaya dalam Pendidikan Akuntansi untuk Mencapai Keunggulan Kompetitif Lulusan Nurafni Eltivia; Kurnia Ekasari; Hesti Wahyuni; Elvira Handayani Soedarso
Assets: Jurnal Akuntansi dan Pendidikan Vol 8, No 2 (2019)
Publisher : Universitas PGRI Madiun

ABSTRAKPenelitian ini bertujuan untuk mengeksplorasi betapa budaya dapat menjadi alat diferensiasi bagi akuntan untuk mencapai keunggulan kompetitif. Hermeneutik digunakan sebagai alat analisis dalam penelitian untuk mencari nilai luhur yang terdapat dalam filosofi suatu budaya. Filosofi Sedulur Papat Kalimo Pancer (Jawa), Siri na Pacce (Bugis-Makassar), dan Tri Hita Karana (Bali) akan dieksplorasi dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa budaya lokal tersebut memiliki nilai luhur yang bila diinternalisasi dalam pendidikan Akuntansi, akan dapat membawa Akuntan Indonesia memiliki keunggulan kompetitif dalam persaingan global. Nilai-nilai diferensiasi tersebut adalah tersebut adalah Ketuhanan, sinergi dan harmonisasi, dan etos kerja.ABSTRACTThis study attempts to explore how culture can be differentiation instrumental for an accountant to achieve competitive advantage. Hermeneutics will be used to solicit the virtue values of the culture philosophy. Sedulur papat kalimo pancer (Javaneese), Siri na Pacce (Bugis-Makassar), and Tri Hita Karana (Balineese) will be explored in this research. The results of this study indicate that local culture has noble values which, when internalized in Accounting Education will be able to bring competitive advantage in the global competition. Those differentiation value are divinity, synergy and harmonization, and work ethic.

PENDEKATAN THEORY OF CONSTRAINTS UNTUK PENINGKATAN LABA Hanifatul Hasanah; Annisa Fatimah; Kurnia Ekasari
Jurnal Akuntansi Indonesia Vol. 16 No. 1 (2020): Februari
Publisher : Universitas Gajayana Malang

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

The purpose of this research is to analyze the company’s constraints by using the five steps of the Theory of Constraints. This is a descriptive quantitative research. Step one is to identify constraints, determine the most profitable product composition, maximize production flow with existing constraints using Takt Time Method, add capacity to constraints and redesign production processes. The results of this study indicates that in the production process, there are resources that experienced constraints. The constraints occured in the assembly process precisely in the second work station, that is the installation process of stepped gland and seal. The available time in August and September was 608,400 seconds while the time required in August is 637,900 seconds and 638,800 seconds in September which means, there was a constraint in the available time. In addition, profits generated by PT. Alinco is larger after the implementation of TOC than before. If the company use TOC, the profit that company achieve will increase amounted to IDR 1,056,200 in August and IDR 1,091,600 in September. Based on the analysis on the production cost, we can conclude that TOC can increase the profit.

Analysis of Financial System Modeling for Integrated Petty Cash Based on Business Process Management Bagas Brian Pratama; Kurnia Ekasari; Andi Kusuma Indrawan
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 5 (2022): June 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i5.86

This study aimed to analyze the modeling of financial information systems for integrated petty cash using the concept of a Business Process Management System. The object of study was a training service company. This case study analysis was conducted to find problems in the study's object and then formulate. This study applied a qualitative method using Yin's (2009) explanatory case study analysis techniques with several stages ranging from data collection, case identification, and in-depth analysis to theory development and implications for settlement. The result of the study was a business process model based on Business Process Management Notation (BPMN) which could increase effectiveness and efficiency so that it had implications for improving the quality of the company's business processes.

Analisis Konten terhadap Pengungkapan Etika dan Integritas pada Sustainaibility Reporting Kurnia Ekasari; Nurafni Eltivia; Elvyra Handayani Soedarso
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 4, No 1 (2019)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (736.035 KB)

Tujuan dari artikel ini adalah untuk meneliti pengungkapan etika dan integritas dalam pelaporan keberlanjutan Badan Usaha Milik Negara (BUMN) di Indonesia. Metode penelitian adalah analisis konten. metode ini dilakukan melalui pengkodean simbol pada Pelaporan Keberlanjutan dari 22 perusahaan BUMN yang listing di Bursa Efek Indonesia pada tahun 2017. Langkah selanjutnya adalah merekam simbol atau pesan secara sistematis, kemudian menafsirkan hasilnya. Temuan penelitian menunjukkan bahwa semua perusahaan dalam penelitian ini berkomitmen untuk mengungkapkan etika dan integritas. Nilai-nilai etika yang paling banyak diungkapkan adalah integritas, diikuti oleh profesionalisme, keunggulan, fokus pelanggan, tanggung jawab, kepercayaan, jujur, akuntabilitas, ketulusan dan transparansi. Karena penelitian ini adalah penelitian kualitatif, maka disarankan agar penelitian berikutnya dapat memperluas penelitian dengan menggunakan penelitian kuantitatif.

Perilaku Tidak Etis Akuntan : Melihat dari Persepsi Mahasiswa Akuntansi Politeknik Negeri Malang Ahmad Mustofa; Kurnia Ekasari; Kartika Dewi Sri Susilowati
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 1, No 2, Juli 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

The purpose of this research was to determine the effect of ethical orientation of idealism and ethical knowledge on the accountant's unethical behavior from the perception of accounting students. This research was conducted to students majoring in accounting at the State Polytechnic of Malang at least Accounting, Management Accounting, and Finance study programs. The data used are primary data in the form of an online questionnaire (google form). This type of research is a quantitative descriptive using SPSS analysis. The population of this study was 439 students with a sample counted 210 respondents using purposive sampling and the Slovin formula with an accuracy rate of 95%. The results of this study indicate that the ethical orientation of idealism does not significantly influence the accountant's unethical behavior, while ethical knowledge has a negative and significant effect on the accountant's unethical behavior. However, the ethical orientation of idealism and ethical knowledge together significantly influence the accountant's unethical behavior

Penerapan Akuntabilitas dan Tranparansi Daring pada Penjual E-Commerce dan Media Sosial Menggunakan Metode Netnografi Firda Rahmawati; Kurnia Ekasari; Kartika Dewi Sri Susilowati
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 3, No 1, Januari 2022
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Tujuan dari penulisan ini yaitu mengobservasi bagaimana akuntabilitas dan transparansi online pada seller e-commercedan media sosial. Kejujuran dan tanggung jawab merupakan faktor-faktor yang dapat mempengaruhi niat beli kustomer untuk online shopping. Penelitian ini menggunakan e-commerce dan media sosial seperti Shopee dan Twitter, yang dimana ulasan digunakan untuk melihat peringkat popularitas toko.

Co-Authors A.A. Ketut Agung Cahyawan W Aang Afandi Aang Afandi, Aang Ahmad Mustofa Ahmad Mustofa Ananda Dwita Ramadhani Ananda, Fania Trisya Andi Kusuma Indrawan Anik Kusmintarti Anik Kusmintarti Annisa Fatimah Apit Miharso Azaro, Khoirin Edra Arkananda Gultom Elsya Panduwinasari Elvira Handayani Soedarso Elvyra Handayani Soedarso Faatin, Faradiba Nurjannah Faradiba Nurjannah Faatin Fathimatus Zahro Fazda Oktavia Firda Rahmawati Frantika, Shintiya Yulia Hanifatul Hasanah Hari Purnomo Haris, Zainal Abdul Hesti Wahyuni Hesty Wahyuni Indrawan, Andi Isrowiyah, Anna Jaswadi Jaswadi Kabul Putra Imanuel Mone Kartika Dewi Sri Susilowati Kartika Susilowati Khoirin Azaro Kinasih, Asti Sekar Kusmintarti, Anik Kusmintarti, Anik Lailatul Nafiisa, Birra Levina Aprilia Valda Melati, Novian Tika Merry Hanif Rahma Merry Hanif Rahma Mufida, Farah Ayu Nur Azizah Nur Azizah Nur Indah R Nurafni Eltivia Padma Adriana Sari Pratama, Bagas Brian Putri Navalina, Ivana Larasati Putri, Yayang Novealita Wahono Ramadhani, Syefira Retno WIDIASTUTI Riwajanti, Nur Indah Rosy Aprieza Puspita Zandra Safira, Shobiro Elsa Sari, Fanda Layla Shintiya Yulia Frantika Sinta Fatmaria Tantri Siti Romlah Suryadi Suryadi Suryan Widati Syefira Ramadhani Tumbelaka, Gracesheila Florencia Winarto, Edi Yayang Novealita Wahono Putri Yolandra, Aulia Hafida Ade Yulfi Haniyah Farasary

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