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All Journal Infestasi Neo-Bis Journal of Islamic Accounting and Tax (JIATAX) Al-Ittishol : Jurnal Komunikasi dan Penyiaran Islam
Robiatul Auliyah
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

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Journal : Infestasi

 1 
AKUNTANSI LINGKUNGAN DALAM WACANA GOOD GOVERNANCE Robiatul Auliyah
InFestasi Vol 5, No 2 (2009): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v5i2.477

Abstract

Manfaat akuntansi lingkungan dapat digunakan untuk berbagai kepentingan. Akuntansi lingkungan lazim digunakan untuk mendukung akuntansi pendapatan nasional, yang menenkankan pada kepentingan nasional dan para penggunanya kebanyakan pihak-pihak luar pemerintah misalnya, digunakan sebagai alat pengukur ekonomi (makro) pada perhitungan gross domestik produk (GDP), akuntansi keuangan, perusahaan dapat menyajikan laporan keuangan untuk digunakan para investor, kreditor, pemerintah dan lain-lain, sedangkan akuntansi manajemen berfokus pada perhatian para pimpinan perusahaan atau instansi untuk kepentingan internal organisasi. Akuntansi lingkungan merupakan salah satu metode valuasi dampak lingkungan akibat industrialisasi. Karena ada dialektika antara manusia dan lingkungan maka seringkali terdapat hubungan kausalitas yang menyebabkan kerugian secara sosial. hal ini telah disinggung oleh Karl Max sebagai miscommunication manusia terhadap alam sehingga harus dimediasi oleh kerja. Fenomena ini mulai muncul sebab krisis lingkungan yang semakin tinggi lalu ditransformasikan dalam bentuk informasi kepada pihak stakeholder.
BAGAIMANAKAH PENAFSIRAN UJIAN KOMPREHENSIF MENURUT CIVITAS AKADEMIK UNIVERSITAS TRUNOJOYO? Robiatul Auliyah; Nurul Herawati; Aprillia Dwi Utami
InFestasi Vol 7, No 1 (2011): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v7i1.492

Abstract

Comprehensive exam is compulsory for every student of accounting in order to be graduated from the school. From the academic data of 2007 to 2009, the number of student that failed from the comprehensive exam was increasing. This fact becomes the main reason for taking this study, hence, the main purpose of this study is to interpret comprehensive exam based on the understanding of the lecturers, alumni, and students of Trunojoyo University. Informants on this study consist of lecturers, alumni, and students. There are 8 informants that is used in this study, in which 3 of them are lecturers, 2 of them are students, and the other 3 are alumni. Furthermore, this study incorporates qualitative methodology with interpretive paradigm and also use phenomenology approach. The result of this study shows that all of the academic members have the same understanding on comprehensive exam. According to their understanding, comprehensive exam is a final exam which is based on the subjects of accounting department from the very first semester to the last semester. In addition, factors that support the success of student on the comprehensive exam are, first, the lecturer subjectivity in marking the student, even though not all lecturers are subjective while marking the student. Second is the psychological condition of the student during the comprehensive exam. Third is the level of understanding of the student itself on the accounting subjects that has been taken by the student.  The last is related to the time when the comprehensive exam took place in which has the same time with thesis examination.
KAJIAN KAFALAH PADA KOPERASI JASA KEUANGAN SYARIAH AS–SAKINAH DI KAMAL BANGKALAN Weni Krismawati; Robiatul Auliyah; Yuni Rimawati
InFestasi Vol 9, No 2 (2013): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v9i2.566

Abstract

The aim of this research is to explore the implementation of kafalah financing in Koperasi Jasa Keuangan Syariah (KJKS) As–Sakinah Kamal Bangkalan. This research is a descriptive qualitative research. The data was collected by unstructured interviews and documentation. It employs Miles and Huberman Model to analyzed the data which then utilizes Fatwa Sharia National Board (Dewan Syariah Nasional) No. 11/DSN–MUI/IV/2000 to investigate the implementation of kafalah financing in KJKS As–Sakinah Kamal Bangkalan.  The result find that in terms of kafalah financing, KJKS AS–Sakinah Kamal has conform with the provision and control of Sharia National Board. It can be found that: (a) in kafalah financing procedure, members are charged against administration fee and supplies in an agreement with a stamp duty for legalization; (b) kafalah financing agreement is signed literally when the three parties have been agree with the statements and provision explained; (c) cooperative institution is entitled to receive fee or ujroh from members with binding and not be annulled reward.
Co-Authors Achdiar Redy Setiawan Aprillia Dwi Utami Fanny Amelia Wati Lukman Hakim Nurul Herawati Ramzy Ramadhan Rio Kurniawan Weni Krismawati Yuni Rimawati