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All Journal Jurnal Reviu Akuntansi dan Keuangan Ilmu Administrasi Publik EL-MUHASABA The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma JURNAL AKUNTANSI UNIVERSITAS JEMBER Journal of Accounting and Investment BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Al-Qardh Jurnal Ekonomi dan Bisnis Islam AKRUAL: Jurnal Akuntansi Journal of Accounting Science LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Owner : Riset dan Jurnal Akuntansi JOURNAL OF APPLIED MANAGERIAL ACCOUNTING EKUITAS (Jurnal Ekonomi dan Keuangan) (JRAMB) Jurnal Riset Akuntansi Mercu Buana IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Akuntansi : Jurnal Akuntansi Integratif Global Financial Accounting Journal Jurnal Akuntansi Reviu Akuntansi dan Bisnis Indonesia Jurnal Manajemen Bisnis e-NARODROID AJAR (Asian Journal of Accounting Research) (e-Journal) Behavioral Accounting Journal Jurnal Ipteks Terapan : research of applied science and education Al-Tijary : Jurnal Ekonomi dan Bisnis Islam EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat E-JURNAL AKUNTANSI
Erina Sudaryati
Faculty Of Economics And Business, Universitas Airlangga, Surabaya, East Java, Indonesia
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Etika Kebajikan Aristoteles dan Pendidikan Akuntansi dalam Menyusun Laporan Keuangan Perusahaan : Literature Review Hopong, Yoanelita Maria; Sudaryati, Erina
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2453

Abstract

This research explores the benefits of applying Aristotle's virtue ethics and accounting education to preparing company financial reports. The methodology used is a systematic literature review (SLR) with a narrative synthesis approach. The literature search process was conducted using three combinations of keywords: “virtue ethics AND accounting education,” “virtue ethics AND finance report,” “virtue AND financial report,” and “virtue AND finance.” From this search, 13 relevant articles were found, consisting of 1 article from the Elsevier journal, 2 from the Emerald journal, 4 from the ProQuest journal, 5 from the SpringerLink journal, and 1 from the Ebsco journal. Research findings show that implementing virtue ethics in companies can motivate accountants to act with integrity and without fear. However, there is a view that not all accountants find this approach profitable or relevant, especially when viewed from the perspective of short-term profits. In addition, effective accounting education must emphasize two main aspects: technical expertise and moral expertise. The integration of these two aspects is important to ensure that financial reporting standards prepare financial reports and adhere to high ethical standards. This research also found that literature on virtue ethics in the accounting context is still rare and geographically uneven. This indicates the need for further research to understand how Aristotle's virtue ethics and accounting education can be effectively applied in the practice of preparing financial reports for companies.
AKUNTANSI DALAM ERA URBAN BERDASARKAN PERSPEKTIF PANCASILA DAN AL-QURAN Geovani, Geovani; Sudaryati, Erina
AL-QARDH Vol 3 No 1 (2018): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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Abstract

Urban society is a group of social creatures that need each other in a common life called the community. Accounting as a science is used every day and every moment in human life. Pancasila is also proved to have a meaning related to that has been written in the Quran as the holy book of Muslims. This paper will discussed about accounting in the urban era based on the point of view of Pancasila and Al-Quran. This research is based on the ontology aspect of the relitas that occurs in Indonesian urban society.
ENVIRONMENTAL PERFORMANCE ENCOURAGES RETURN INVESTMENT IN CONSUMPTION COMPANIES: CASE ISLAMIC STOCK INDONESIA (2016-2020) Khoirotun Nisa, Ihda Fransiska; Rusmita, Sylva Alif; Sudaryati, Erina
Jurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business) Vol. 8 No. 1 (2022): JANUARY-JUNE 2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jebis.v8i1.31277

Abstract

As khalifah (leader), human beings are supposed to guard the earth. In this modern era, one way to do it can be by supporting the companies that maintain their environmental performance. As Muslims invest in Islamic indexes, they can take care of the earth at the same time. Therefore, this study aims to examine the behavior of investors in the environmental performance of companies listed in the Islamic index. The dependent variables are stock return, and the independent are market value added (MVA), PROPER value, and return on equity (ROE). The sample of this study is consumption companies registered with Indonesia Islamic Stock Index (ISSI) from2016 to 2020. There are 90 observational data in this study. Using the multiple regression analysis techniques, this study confirms that there is a significant positive effect of the PROPER and ROE on stock returns. At the same time, the MAV has no significant positive effect on stock returns. Many other variables should be investigated further regarding their effect on stock return in consumer goodscompanies, such as NPM, ROA, and DER. Investors may consider index PROPER as the benchmark for investment in Islamic stock. There is a high potential return based on environmental performance. If the company's PROPER value is good, then there is also an indication of a high investment return.
Co-Authors Alfiyatul Qomariyah Aprilya Dwi Yandari Aulia Kartika Putri Cahyono, Suham Debi Setyawati Deddy Kurniawansyah, Deddy Denari Dhahana Edtiyarsih Deyanira Safitri Dhikawidya Nugraha Dian Kusuma Wardhani Dwi Ayu Indriyani Edtiyarsih, Denari Dhahana Ellyzabeth Putri Vizandra Erny Anggrahini Fakhmol Risepdo Fania Masna Reraja Farida Amelia Fitri Nurjanah Geovani Geovani Geovani, Geovani Gloria Putri Naftali Surbakti Gusti Dian Prayogi HAMIDAH Haq, Rima Angelia Heru Tjaraka I Made Narsa Jihan Fitria Dhamasanti Khoirotun Nisa, Ihda Fransiska Mienati Somya Lasmana Murdiyati Dewi Mustikasari, Elia Muthohhari, Abdullah Hanif Nabila Amaro Laila Rosyda Nandyasa Vania Sarinastiti Ni Wayan Meilawathi Novalita Budi Kiswati Nurjanah, Fitri Okta Shindu Hartadinata Permatasari, Yani Prayoga, Hizkia Reyhan Dzikriansyah Sunarno Reyry Aprisma Rieswandha Dio Primasatya Rininda, Bella Puspita Risepdo, Fatkhmol Rivanti Santiara Dewi Rusmita, Sylva Alif Saikou Gassama Sasongko Budisusetyo Sendy Dwi Haryanto Setyawati, Debi Silfia Herlina Suham Cahyono Syarifudin Syarifudin Tanti Sasongko Putri Taufiqurrahman, Mohammad Aviciena Tjiptohadi Sawarjuwono Toto Da'i Permana Tri Angga Kusuma Uno, Mega A. Wati, Emiliya Rahma Wiwiek Dianawati Yoanelita Maria Hopong