Article Per Year (5 Year)
p-Index From 2020 - 2025
1.376
P-Index
This Author published in this journals
All Journal AKSES: Jurnal Ekonomi dan Bisnis Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Multidiciplinary Output Research for Actual and International Issue (Morfai Journal)
Imam Prayogo
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
Persepsi Pengasuh Pondok Pesantren, Santri Jurusan Akuntansi, dan Santri Non Akuntansi, Terhadap Etika Penyusunan Laporan Keuangan Berbasis Psak Pondok Pesantren Imam Prayogo; Atieq Amjadallah Alfie
AKSES: Jurnal Ekonomi dan Bisnis Vol 15, No 2 (2020): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/akses.v15i2.3783

Abstract

This study aims to examine the differences in perceptions between boarding school caregivers, accounting students, and non-accounting students on the ethics of preparing financial statements. Ethical indicators for the preparation of financial statements are represented in earnings management, misstatements, disclosures, cost-benefits, and responsibilities. This research was conducted at Islamic boarding schools in Central Java with a survey method of boarding school caregivers, accounting students, and non-accounting students at Islamic boarding schools in Central Java. The number of respondents in the study were 113 boarding school caretakers, 70 students majoring in accounting, and 73 non-accounting students. While the analytical tool used in this study is ANOVA for hypotheses H1, H2, H3, and H4. Anova results show that there is no difference in perceptions between the boarding school caregivers, accounting students and non-accounting students. However, there were differences in perceptions between kyai and students majoring in accounting and non-accounting students in responding to Law Number 18 of 2019 concerning Islamic Boarding Schools. There are also differences in perceptions regarding PSAK Accounting for Islamic Boarding Schools in the accounting group and non-accounting students. Therefore it can be concluded that there is no difference in perceptions of boarding school caregivers, students majoring in accounting, and non-accounting students on the ethics of preparing financial statements. Keywords: financial statement ethics, perceptions, cottage caregivers, accounting students and non-accounting students Abstrak Penelitian ini bertujuan untuk menguji tentang perbedaan persepsi antara pengasuh pondok pesantren, santri jurusan akuntansi, dan santri non akuntansi terhadap etika penyusunan laporan keuangan. Indikator etika penyusunan laporan keuangan diwakilkan pada manajemen laba, salah saji, pengungkapan, biaya-manfaat, dan tanggung jawab. Penelitian ini dilakukan pada Pondok Pesantren di Jawa Tengah dengan metode survey terhadap pengasuh pondok pesantren, santri jurusan akuntansi, dan santri non akuntansi pada Pondok Pesantren di Jawa Tengah. Jumlah responden dalam penelitian sebanyak 113 orang pengasuh pondok pesantren, 70 orang santri jurusan akuntansi, dan 73 orang santri non akuntansi. Sedangkan alat analisis yang digunakan dalam penelitian ini adalah ANOVA untuk hipotesis H1, H2, H3, dan H4. Hasil Anova menunjukkan bahwa tidak terdapat perbedaan persepsi antara kelompok pengasuh pondok pesantren, santri jurusan akuntansi dan santri non akuntansi. Namun, ditemukan perbedaan persepsi antara kyai dengan santri jurusan akuntansi serta santri non akuntansi dalam menyikapi Undang-Undang Nomor 18 Tahun 2019 tentang Pondok Pesantren. Juga terdapat perbedaan persepsi mengenai PSAK Akuntansi Pondok Pesantren pada kelompok santri jurusan akuntansi dan santri non akuntansi. Oleh karena itu dapat disimpulkan bahwa tidak terdapat perbedaan persepsi pengasuh pondok pesantren, santri jurusan akuntansi, dan santri non akuntansi terhadap etika penyusunan laporan keuangan. Kata Kunci: etika laporan keuangan, persepsi, pengasuh pondok, santri jurusan akuntansi dan santri non akuntansi
Perceptions of Educators, Accounting Students and Accountants Public Accountant against Ethics of Financial Statement Preparation (Studies at University and KAP in Semarang) Imam Prayogo; Teuku Afrizal
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 1 (2021): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i1.1539

Abstract

This study aims to examine differences in perceptions between teaching accountants, accounting students, and accountants on the ethics of preparing financial statements. Ethical indicators for the preparation of financial statements are represented in earnings management, misstatements, disclosures, cost-benefits, and responsibilities. This research was conducted at universities and public accounting firms in Semarang. This research was conducted with a survey method of 70 respondents from teaching accountants, 75 accounting students, and 40 accountants respondents at universities and public accounting firms in Semarang. As an analysis tool, ANOVA is used for hypotheses H1, H2, H3, and H4. Before testing the hypothesis, first the validity and reliability tests are carried out for all the questionnaires that have been collected. Validity and reliability tests show that all data are valid and reliable. Then the questionnaire was tested by ANOVA and strengthened by the Independent Sample T Test. Anova results show that there are differences in perceptions between teaching accountants, accounting students and accountants. However, there was no difference in perceptions between teaching accountants and accountants. Therefore it can be concluded that there are differences in perceptions between teaching accountants, accounting students, and accountants on the ethics of preparing financial statements.
Perceptions of Boarding Careers, Students Majoring in Accounting and Non-Accounting Students on the Ethics of Preparing Financial Statements Based on Boarding School Psak (Case Study on Islamic Boarding Schools in Pekalongan) Imam Prayogo; Annisa Qurrota Ayun; Muhammad Ubaidillah
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5458

Abstract

Education in Indonesia lags far behind other countries in Asia. One of the causes is the lack of ethical implementation in the education system. Islamic boarding school education is generally organized by the community as a manifestation of education from, by, and for the community. Islamic boarding school is an Islamic educational institution with a dormitory or cottage system.One form of ethical violation that is still widely questioned in the accounting world is the issue of earnings management. Islamic boarding school caregivers and other administrators can be positioned as agents in Law No. 18 of 2019. This is because they get endowment funds from the central government and/or local governments. The principal here is the central government and/or local government because it provides endowment funds to Islamic boarding schools. Through PSAK Accounting for Islamic Boarding Schools, Islamic boarding schools are asked to present accountability in the form of financial reports. This study analyzes the differences in perceptions between boarding school caregivers, students majoring in accounting, students majoring in non-accounting, on the ethics of preparing financial statements. The results showed that there were no significant differences in perceptions in the three research samples, namely: boarding school caregivers, students majoring in accounting, and non-accounting students on the ethics of preparing financial statements.
INFLUENCE OF DIGITAL ACCOUNTING AND DIGITAL LITERACY ON FINANCIAL REPORT PREPARATION WITH USER ABILITY AS A MODERATION Alfiyan; Sri Anik; Imam Prayogo
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 1 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i1.2542

Abstract

Islamic boarding schools (pondok pesantren) play a crucial role in the rapid development of MSMEs. This study was conducted at the Al-Bismi Islamic Boarding School Association to analyze the influence of digital accounting and digital literacy on financial report preparation, with user capability as a moderating variable. This research employs an explanatory research method with a quantitative approach. Hypothesis testing was conducted using Partial Least Squares (PLS). The study's subjects include Islamic boarding school administrators and students managing MSMEs owned by the pesantren. The variables examined in this study include digital accounting, digital literacy, financial report preparation, and user capability. The results indicate that digital accounting and digital literacy significantly influence financial report preparation. However, user capability does not moderate the effect of digital accounting on financial report preparation, nor does it moderate the effect of digital literacy on financial report preparation.
ANALYSIS OF CASH AUDIT PROCEDURES AT KAP KUMALAHADI, SUGENG PAMUDJI & REKAN BANDUNG BRANCH Raeni Putri Sari; Muhammad Ubaidillah; Imam Prayogo
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 6 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i6.3381

Abstract

The background of this study is based on the importance of cash audits as the most liquid assets that are vulnerable to the risk of deviation. The purpose of the study is to determine the general audit procedures and cash audit procedures applied at KAP Kumalahadi, Sugeng Pamudji & Partners Bandung Branch, and to compare them with existing theories. This study uses a qualitative approach with data collection methods through observation, interviews, and documentation studies. The analysis was carried out by comparing cash audit practices at KAP (including cash opname, bank confirmation, and reconciliation) with standard theory. The results of the study indicate that cash audit procedures KAP Kumalahadi, Sugeng Pamudji & Partners Bandung Branch have been implemented well and according to standards, although there are some differences in their implementation. Cash opname and bank confirmation practices are carried out in more detail and systematically than theory.
IMPLEMENTATION OF PSAK 102 IN MURABAHAH FINANCING AT BANK SYARIAH INDONESIA KCP BATANG Tasya Bria istiqomah; Hari Purwanto; Imam Prayogo
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 6 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i6.3505

Abstract

This study examines the implementation of PSAK 102 in murabahah financing at Bank Syariah Indonesia KCP Batang. The research employs a descriptive qualitative method, utilizing primary data from interviews and secondary data from financial reports. Findings indicate that BSI KCP Batang has properly applied PSAK 102 in revenue recognition upon transfer of goods ownership. However, discrepancies were identified regarding physical possession of goods and transparency of profit margins. Murabahah financing grew by 20.69% during 2023-2024, demonstrating positive public interest despite remaining below national averages. The study recommends enhanced compliance with sharia accounting standards and improved product socialization to strengthen transparency and accountability.
DISSIMILARITY IN PERCEPTION BETWEEN LEGISLATIVE CANDIDATES AND THE ELECTORAL DISTRICT COMMUNITY REGARDING THE EXPERTISE OF FORENSIC AUDITORS Imam Prayogo; Rizka Ariyanti
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 4 No. 3 (2024): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v4i3.2227

Abstract

Corruption in Indonesia remains high despite continued efforts by the KPK. Public awareness of forensic audits and the importance of selecting leaders with integrity are alternative strategies for preventing corruption. This study aims to examine the perceptual dissimilarity between Legislative Candidates and the Electorate concerning the competencies of forensic auditors. Using a survey research design with descriptive and exploratory methods, data were collected through questionnaires and interviews to test hypotheses related to forensic accounting expertise. Respondents included 8 Legislative Candidates and 33 members of the Electorate, with data analyzed using an independent T-test. The study results indicate an expectation gap between Legislative Candidates and the Electorate in factors such as deductive analysis (H1), critical thinking (H2), investigative flexibility (H4), analytical skills (H5), oral communication (H6), specific legal knowledge (H8), and composition (H9). The conclusion of this study is that there is a perceptual dissimilarity regarding forensic auditor competencies in unstructured problem-solving (H3) and written communication (H7).
Co-Authors Alfiyan Annisa Qurrota Ayun Atieq Amjadallah Alfie Hari Purwanto Muhammad Ubaidillah Muhammad Ubaidillah Raeni Putri Sari Rizka Ariyanti Sri Anik Tasya Bria istiqomah Teuku Afrizal