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All Journal Wahana Akademika: Jurnal Studi Islam dan Sosial Wahana Akademika: Jurnal Studi Islam dan Sosial Journal of Social And Economics Research Jurnal Manajemen Bisnis Kewirausahaan Gemilang: Jurnal Manajemen dan Akuntansi Optimal: Jurnal Ekonomi dan Manajemen Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Manajemen Riset Inovasi Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Sahmiyya: Jurnal Ekonomi dan Bisnis Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Ekonomi dan Akuntansi Jurnal Riset dan Inovasi Manajemen Jurnal Akuntan Publik Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Jurnal Ilmiah Ekonomi dan Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi Tabsyir: Jurnal Dakwah Dan Sosial Humaniora Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Journal of Islamic Economics and Finance JURNAL ILMIAH PENELITIAN MAHASISWA Jurnal Hukum Islam JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Inovasi Ekonomi Syariah dan Akuntansi Journal Of Management Analytical and Solution (JoMAS) Jurnal Bisnis, Ekonomi Syariah dan Pajak journal of social and economic research
Gunawan Aji
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Social Sciences Other

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Pengaruh Struktur Modal, Likuiditas, Pertumbuhan Laba Dan Ukuran Perusahaan Terhadap Kualitas Laba Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di BEI 2019-2021 Gunawan Aji; Nur Fidia; Vina Nur Azizah; Aisyah Amini
Jurnal Akuntan Publik Vol. 1 No. 1 (2023): Maret : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i1.208

Abstract

The purpose of this study was to determine the effect of capital structure, liquidity, profit growth, and company size on earnings quality in mining sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Earnings Quality Variables using Quality of Income. The sample method used was purposive sampling. From the population in the Mining Sector Companies during the 2019- 2021 period, 13 companies that met the sample criteria were taken. The analytical tool used is multiple linear regression analysis. Data processing in this study used the SPSS (Statistic Package for the Social Sciens) software program 25.00 for Windows. The results showed that capital structure, profit growth, and company size had no negative and insignificant effects on earnings quality. Liquidity has a positive and significant effect on earnings quality. The influence of Capital Structure, Liquidity, Profit Growth, and Company Size together has a positive and significant effect on earnings quality in mining sector companies listed on the IDX.
Pengaruh Strategi Operasional, Strategi Pemasaran, Dan Strategi Keuangan Terhadap Kinerja Perusahaan Gunawan Aji; Intan Ayu Anggraini; Amirotul Mahfudhoh; Nadia Fitriatul Khasanah
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 2 (2023): Juni : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i2.1399

Abstract

This study aims to determine how the influence of operational strategy, marketing strategy, and financial strategy on better company performance. This research was conducted using a literature study, namely by looking for various references that have relevance to the research title. The research method used in this study is using a qualitative descriptive research method with the researcher as the object, where the researcher has the role of collecting, studying and describing all possibilities that will occur in the company. This research uses secondary data obtained from various kinds of literature studies using internet media in the form of online journals and books. The results of this study indicate that there is influence from the enactment of strategies carried out by companies such as operational strategies, marketing strategies, and financial strategies.
A Development HUMAN RESOURCE DEVELOPMENT IN HALAL TOURISM: A CASE STUDY OF THE ISLAMIC TOURIST DESTINATION OF SAPURO TOMB IN PEKALONGAN Naila Abidah; Gunawan Aji; Hariana Reksa Zakiyya
Journal of Social and Economics Research Vol 5 No 2 (2023): JSER, December 2023
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v5i2.126

Abstract

This research intends to analyze Human Resource Developmentin Halal Tourism: Case Study of Islamic Tourism Destinations inIndonesia. This research is library research with a qualitativeapproach. The data sources used in this research come fromvarious literature journal articles that are relevant to the researchtopic. The data analysis method used is content analysis of theliterature sources used in the research. From this research it isconcluded that human resources have the potential containedwithin humans to realize their role as adaptive and transformativesocial beings who are able to manage themselves and all thepotential contained in nature towards achieving a prosperous lifein a balanced and sustainable order. Human resources are aprocess of utilizing humans as workers in a humane manner, sothat their physical and psychological potential functions optimallyto achieve organizational goals. Tourism in Indonesia is a placethat has good prospects. With this, Indonesia needs to increase itscapacity to develop management to attract more domestic andforeign tourists. The management itself also requires good humanresources so that it takes from the existing workforce to increasehalal tourism business actors in various regions of Indonesia. Ingeneral, halal tourism is a tourist attraction that has special rulesthat meet the provisions of Islamic law, such as facilities andservices. This halal tourism aims to make a tourist destinationfriendly for Muslim tourists but can still be enjoyed by nonMuslim tourists.
Pendidikan Islam, Lembaga Pendidikan, dan Runtuhnya Dinasti Turki Usmani Terhadap Pendidikan Burhanudin Burhanudin; Ditta Maulida Rahma; Nabila Mufidah Zaen; Gunawan Aji
Tabsyir: Jurnal Dakwah dan Sosial Humaniora Vol. 5 No. 3 (2024): Juli : Jurnal Dakwah dan Sosial Humaniora
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/tabsyir.v5i3.1329

Abstract

Major changes have brought about the history of the Islamic world, both from political, social and educational aspects. This condition continued until the emergence of three great kingdoms in the middle period of the Islamic world which began to enter its heyday in 1500-1700 AD. The three kingdoms were the Ottoman Empire in Turkey, the Safavid Empire in Persia and the Mughals in India. This research uses a descriptive qualitative method with a historical approach because it discusses past events that occurred during the Ottoman period and literature study by collecting data sources from several books or literature. The results of this research reveal the characteristics of Islamic education during the Ottoman era, starting by describing Islamic education, educational institutions, and the collapse of Ottoman Turkey towards education.
Pemberdayaan UMKM Halal melalui Kawasan Ekonomi Khusus (KEK) Pekalongan: Meraih Daya Saing Global Melalui Inovasi dan Kolaborasi Gunawan Aji; Abdillah Dwi Prasetyo; Kausar Faida Rakhman; Grecia Adis Vanessa
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 1 No. 4 (2023): November : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v1i4.739

Abstract

Halal SMEs in Pekalongan need to adopt a more progressive approach to remain relevant and competitive. Innovation is not just a concept but also an urgent necessity to enhance products, production processes, and marketing strategies. Halal SMEs in Pekalongan should view innovation as the key to improving their competitiveness globally. Empowering Halal SMEs through the Pekalongan Halal Special Economic Zone (KEK) should be the main focus in the strategic plan and regional economic development. This research utilizes qualitative descriptive research with an exploratory approach. It is also a type of literature study. The results of this literature review illustrate the importance of empowering Halal SMEs to achieve global competitiveness through innovation and collaboration. In the context of empowerment, crucial aspects include capital, education, training, and financial support, needed to enable SMEs to develop their production capacity and innovation. Furthermore, the Pekalongan Halal KEK plays a significant role as a facilitator of the growth of the halal economic sector. The KEK provides incentives, infrastructure, and strict regulations that encourage transparency and access to the global market for halal products.
Tingkat Keterlibatan Lembaga Keuangan Syariah Dalam Pemberdayaan UMKM di Indonesia Gunawan Aji; Miladia Nur Kamila; Nisa Usifa; Indah Setiowati
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 2 No. 1 (2024): Februari : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v2i1.791

Abstract

Micro, Small and Medium Enterprises (MSMEs) are one of the important sectors in the Indonesian economy. MSMEs contribute 60.7% to Indonesia's GDP, absorb 97% of the workforce, and support 99% of Indonesia's population. Therefore, empowering MSMEs is one of the government's priorities in order to increase economic growth and community welfare. The research in this article uses qualitative research methods. In this research, to obtain information or data on these problems comes from literature (library research). This research uses processing and analysis of secondary data collected through literature study and secondary data analysis. Islamic financial institutions have the potential or significant influence on the growth of micro, small and medium enterprises. Considering that capital is the weak point of MSMEs. With the existence of sharia financial institutions, business actors have access to greater capital and can achieve their goals in business development.
Penerapan Akuntansi Manajemen dalam Usaha Mikro Kecil dan Menengah (Studi Kasus pada Ayam Geprek dan Penyet Lado Mudo) Gunawan Aji; Kharismatul Ulfa; Iklim Matunasia Aci; Laely Safa'ah
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 2 No. 1 (2024): Januari : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v2i1.1577

Abstract

Usaha Mikro Kecil dan Menengah (UMKM) merupakan entitas ekonomi produktif milik perorangan maupun badan usaha yang beroperasi untuk memenuhi kebutuhan dan kelangsungan hidup seseorang. Tujuan penelitian ini adalah untuk melihat bagaimana penerapan akuntansi manajemen pada UMKM Ayam Geprek dan Penyet Lado Mudo. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif yaitu dengan menjelaskan dan mendeskripsikan temuan peneliti yang bersumber dari jurnal atau artikel dan dokumentasi lainnya. Penelitian ini juga melakukan observasi dan wawancara kepada pemilik usaha UMKM Ayam Geprek dan Penyet Lado Mudo yaitu Ibu Suparti (56). Hasil observasi dan wawancara adalah UMKM Ayam Geprek dan Penyet Lado Mudo telah melaksanakan fungsi-fungsi manjemen dalam penerapan akuntansi manajemen. Fungsi manajemen tersebut meliputi perencanaan (planning), pengorganisasian (organizing), pengarahan (actuating), pengendalian (controlling), dan pengambilan keputusan (decision making). Pelaku UMKM Ayam Geprek dan Penyet Lado Mudo yang terlibat dalam penerapan akuntansi manajemen menyadari akan tanggung jawab yang diemban yaitu dengan melaksanakan tugas dan wewenang dengan sungguh-sungguh dan jujur.
Implementasi Sistem Akuntansi Syariah Dalam Pengelolaan Asuransi Syariah Di Indonesia Gunawan Aji; Rhetha, Syintia Amanda; Eka Kurniawati; Lia Olivia Zahara
Journal of Islamic Economics and Finance Vol. 2 No. 2 (2024): Mei: Journal of Islamic Economics and Finance
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/jureksi.v2i2.1273

Abstract

Sharia insurance as a financial institution is required to prepare financial reports in accordance with PSAK 108. The use of accounting by a company is very important in the current situation, especially sharia insurance which seeks to increase client trust. However, rapid expansion without other supporting factors, including employees who are experts in sharia, has resulted in a lack of sharia-related knowledge among customers. This research uses the literature study method to conduct qualitative descriptive research. The aim is to better understand how Indonesian sharia insurance implements a sharia accounting system to ensure sharia insurance business activities comply with sharia principles and fulfill the public's desire for compliant financial solutions. The findings show that the implementation of this sharia accounting system ensures that sharia insurance business activities comply with sharia principles and fulfill the public's desire for financially sound financial solutions
PERAN AKUNTAN FORENSIK DALAM PEMBERANTASAN TINDAK PIDANA KORUPSI Riski Nilam Sari; Erna Wahyusetianingsih; Hawa Azzah Fauziah; Gunawan Aji
JURNAL ILMIAH PENELITIAN MAHASISWA Vol 2 No 3 (2024): Juni
Publisher : Kampus Akademik Publiser

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jipm.v2i3.176

Abstract

Forensic accounting plays an important role in eradicating criminal acts of corruption by providing in-depth investigative techniques and methods to identify, analyze and uncover corrupt practices. Through a comprehensive analytical approach, forensic accounting enables uncovering illegal activities that are often hidden in complex financial records. Professionals in this field use their skills to detect fraud, data manipulation, and embezzlement of funds, as well as to collect evidence that can be used in legal proceedings. Forensic accounting not only helps in identifying perpetrators of criminal acts of corruption, but also in recovering stolen assets and preventing corruption in the future through recommendations for improving the internal control system. Thus, forensic accounting is a crucial tool in supporting transparency and accountability in the public and private sectors, as well as in creating a cleaner and corruption-free environment. This article aims to explore the role of forensic accounting in eradicating criminal acts of corruption, including the methods used, its use in corruption investigations and its benefits in the judicial process.
PERAN PROFESI AKUNTAN DALAM MENGHADAPI ERA SOCIETY 5.0 Hana Hayati; Gunawan Aji
JURNAL ILMIAH PENELITIAN MAHASISWA Vol 2 No 3 (2024): Juni
Publisher : Kampus Akademik Publiser

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jipm.v2i3.181

Abstract

The world is currently entering the era of society 5.0, which is characterized by the ease with which humans can access things through technology, systems and robots. In this era, the existence of accountants is predicted to decline due to competition with artificial sophistication. This research aims to understand the description of the accounting profession in the era of society 5.0, the technology used and the efforts that must be prepared. The research method used is data collection originating from a literature review with a qualitative approach. The research results show that accountants approaching 5.0 have broader duties than previous accountants. Accountants in this era must be able to adapt to existing technology and have the obligation to upgrade their skills and take advantage of existing opportunities. Therefore, an accountant must have skills in the field of information technology in order to be able to maintain its existence.
Co-Authors Abdillah Dwi Prasetyo Ahmad Dhia Iqbal Aisyah Aisyah Aisyah Amini Alfina Dita Damayanti Amalia Karimah Amelia Nabila Amilatul Khasanah Amirotul Mahfudhoh Ananda, Qori Angga Teguh Susilo Apriani, Neriza Arifa Ilmiyati Arny Juliyanti Asih Kusuma Watie Asti Nur Wilda Ariza As’illah Aulia Maudy Aurelya Sania Anataya Ayu Andini Burhanudin Burhanudin Dian Alvianita Dina Aslamiya Anjalina Dini Indriyani, Dini Ditta Maulida Rahma Erna Wahyusetianingsih Etika Alina Putri Fadila Salsa Faradiva Faesal Faesal Fani Alviyanto Farah Berliana Fifi Afista Fifi Aprilia Yulianti Fiinaa Maghfirotuzzahro Fina Qoif Fiana Fitriyani Fitriyani Giating Khoiriamal Grecia Adis Vanessa Hana Hayati Hariana Reksa Zakiyya Hasna Alifa Rosyada Hasna Huwaidah Hawa Azzah Fauziah Hayu Naila Nadzifa Hermina Pristilia Hesti Wijayanti Hilda Shafira Iklim Matunasia Aci Ilham Ahmad Fahreza Indah Lafati Yanul Ulum Indah Setiowati Intan Ayu Anggraini Intan Nurul Hidayatul Afiyah Isna Amaliya Ivanka Khoirunnisa Kausar Faida Rakhman Khairun Nisa Kharismatul Ulfa Kirana Mahardhika R. Kurniawati, Eka Laely Safa'ah Laeni Khazimah Laila Kholisa Azzahra Lia Olivia Zahara Lilis Nurrohmah Liza Septiyani Lizianil Azizah Lutfi Ma’fu Azizah Ma'rifatun Nisa Marlinda Effendi Melly Yanaely Risqi Melvina Anggika Tama Metti Rahma Saniagi Mia Amelia Zahra Miladia Nur Kamila Milatul Aini Mohammad Nur Zein Mufrodah Mufrodah Muhammad Faqih Fahriza Muhammad Miftakhu Surur Muhammad Nabil Nabila Mufidah Zaen Nabila Oktavianti Nabilatul ‘Athifah Nada Muna Luqyana Nadia Fitriatul Khasanah Nadia Nadia Nafidah Nafidah Naila Abidah Naili Sa'idah Nailis Syafa Kamila Nailun Naja Natasya Stifani Harikha Nikita Norma Balistik Nisa Usifa Nova Karisma Novi Safitri Nur Fidia Nur Kholili Nur Rohmah Hidayati Nurris Kiyani Nurul Fatihah Azmi NURUL KARIMAH Nurul kholisha Pipit Fitriani Putri Indah Lestari Qonita Febriani Ratnawati Ratnawati Rhetha, Syintia Amanda Riska Dwi Amalia Riski Nilam Sari Rizki Nurfita Wijaya Robiatul Adawiyyah Rohmatun Nazilah Sabina Sukma Maulidya Saifullah, Eef Salamah, Rizqi Salsabila, Cintia Serlinda Ane Yulaicha Shafiyya Zahra Shofie Huwaidah Shyva Khofifatuz Zahro Sintiana Rizki SITI AISAH SITI FATIMAH Sri Mumaeni Agustina Sri Wahyuningsih Suciati Syifa Destya Salsabila Trisna Afriyani Ulfa Munawaroh Umi Fikriyah Umi Kholilah Vina Nur Azizah Vita Tri Indriani Wildan Dzikri Basilla Wulan Suryaningsih Yuliasari, Firda Zakiyah Mubarok Zimq Marquiza