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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 Profit: Jurnal Manajemen, Bisnis dan Akuntansi 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 Journal of Management and Social Sciences Jurnal Ilmiah Ekonomi dan Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi Tabsyir: Jurnal Dakwah Dan Sosial Humaniora Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Al-Zayn: Jurnal Ilmu Sosial & Hukum Journal of Islamic Economics and Finance Jurnal Media Akademik (JMA) JURNAL ILMIAH PENELITIAN MAHASISWA Jurnal Hukum Islam JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Inovasi Ekonomi Syariah dan Akuntansi Jurnal Ilmiah Manajemen dan Akuntansi Jurnal Bisnis, Ekonomi Syariah dan Pajak journal of social and economic research Jurnal Bisnis dan Pemasaran Digital Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Jurnal Riset dan Inovasi Manajemen Jurnal Akuntan Publik
Gunawan Aji
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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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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.
Akuntansi Internasional (Standar Akuntansi Global dan Perusahaan Multinasional) Hermina Pristilia; Lilis Nurrohmah; Putri Indah Lestari; 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.v2i3.182

Abstract

Penelitian ini bertujuan untuk menjelaskan bagaimana sejarah akuntansi internasional, standar akuntansi global, dan evolusi perusahaan multinasional. Dalam penelitian ini dijelaskan mengenai sejarah akuntansi internasional yang dimulai dengan pertumbuhan perdagangan internasional di Italia utara pada akhir abad pertengahan dan pemikiran Lucas Pacioli, seorang yang pertama kali mempublikasikan prinsip dasar double accounting system, hingga para filsuf ekonomi Belanda menyempurnakan metode penghitungan pendapatan rutin, dan pemerintah Prancis memperkenalkan keseluruhan sistem perencanaan dan tanggung jawab nasional. IFRS yang diciptakan oleh IASB sebagai standar akuntansi global. Evolusi perusahaan multinasional berkembang dengan melakukan transaksi dengan di luar negeri yang melibatkan mata uang asing, kemudian dengan dengan melakukan investasi asing secara langsung, dan menimbulkan kewajiban perpajakan.
PENGEMBANGAN TEORI AKUNTANSI SYARIAH DI INDONESIA Liza Septiyani; Trisna Afriyani; 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.v2i3.187

Abstract

Development of sharia accounting theory in Indonesia. The aim of this research is to determine the development of sharia accounting theory that already exists in Indonesia. The method used in this research is ex post facto analysis using urf as the main basis. This research found that sharia accounting theory ideally consists of rules that cover aspects of faith, ethical law and morality. Therefore, Islamic financial reports must have many tangible and intangible features. Thus, sharia accounting theory is used to support Allah's sharia both conceptually and practically.
Dampak Penutupan Tiktok Shop Dalam Penjualan Produk: (Studi Kasus Pedagang Tiktokshop Di Desa Ambokembang, Kedungwuni) Faesal Faesal; Nada Muna Luqyana; Naili Sa'idah; Gunawan Aji
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 1 (2024): Januari : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i1.1986

Abstract

TikTok Shop is a social commerce feature that allows users and content creators to promote and sell their products through TikTok. The impact of e-commerce on the Indonesian economy has been enormous, causing the country to experience unprecedented growth in this sector. TikTok Shop, an investment project in the popular social media application TikTok, was initially a huge success, making it easier for businesses and customers to interact in unique ways. However, this growth changed significantly after the TikTok Shop in Indonesia closed. The aim of this research is to determine the impact that occurred as a result of the TikTok shop being closed. This research uses a descriptive qualitative research approach. The results of this research are that the closure of the TikTok Shop has a significant impact on product sales. This impact can be positive or negative. The positive impact is that it can increase competition in the e-commerce industry. However, the negative impact is that it can cause a decrease in sales for sellers, difficulty finding alternative e-commerce platforms, and the loss of COD payment methods.
Pengaruh Daya Beli Masyarakat Terhadap Kenaikan Harga Bahan Pokok Di Wilayah Kota dan Kabupaten Pekalongan Gunawan Aji; Mohammad Nur Zein; Nabila Oktavianti; Hasna Alifa Rosyada
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.87

Abstract

For example, egg prices peaked in April 2023, increasing by 2,46%. This data was obtained from the Badan Kebijakan Perdagangan (BKPerdag). This was triggered by the large public demand for eggs during April. This research used 10 research subjects who were people in Pekalongan City and Regency. Researchs also include literature studies used as sources in developing this research, such as books, websites, and research journals. This research aims to determine the opinions, suggestions, and input from the public, both traders and sellers, regarding the increase in prices of basic commodities on the market. It is hoped that the research will provide benefits for readers and related parties and provide insight into the future. The results of this research show that price pressure in the market is quite high, wages are aligned with basic needs, there is stability in the prices of basic needs, and there is an increase in the price of basic needs over a certain period.
PERAN PASAR UANG SYARIAH DALAM MENJAGA KESEIMBANGAN PASAR DI INDONESIA Fifi Afista; Dina Aslamiya Anjalina; Farah Berliana; Gunawan Aji
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.113

Abstract

The Islamic money market, as an integral part of the Indonesian financial system, plays a crucial role in maintaining market balance in Indonesia. This research investigates the role of the Islamic money market in maintaining market balance in Indonesia by outlining the contribution of the Islamic money market to Indonesia's economic stability through efficient fund allocation mechanisms and fairer risk distribution in accordance with sharia principles. The policy regarding the sharia money market in Indonesia is based on Bank Indonesia Regulation Number: 10/36/PBI/2008 dated 10 December 2008 concerning Sharia Monetary Operations as well as the national sharia council fatwa, namely No.37/DSN-MUI/X/2002 concerning the prohibition on the use of interest. on the Islamic money market. The Islamic money market also plays a role in increasing financial access for people who were previously not served by the conventional financial system and plays a role in reducing market volatility and overcoming economic instability by providing sustainable and trustworthy financial solutions in accordance with sharia principles. Thus, the Islamic money market not only functions as a place to carry out financial transactions, but also as the main pillar in maintaining market balance and strengthening the foundation of the Indonesian economy as a whole. This research uses a qualitative method with a literature study approach, where this research produces descriptive data. The findings of this research provide insight into the history of financial markets, we can take wise steps to ensure fairness, stability and sustainability of the economy based on sharia principles.
Co-Authors Abdillah Dwi Prasetyo Ahmad Dhia Iqbal Aisyah Aisyah Aisyah Amini Ajun Nurul Afa Al Hayu Lestari Alfina Dita Damayanti Allisa Qotrunnada Munawaroh Amalia Karimah Amelia Nabila Amilatul Khasanah Amirotul Mahfudhoh Ananda, Qori Angga Teguh Susilo Apriani, Neriza Arifa Ilmiyati Armaelis Arfani Arny Juliyanti Asih Kusuma Watie Asti Nur Wilda Ariza Astri Afifatul Khikmah As’illah Aulia Fachreza Ulfa Aulia Maudy Aurelya Sania Anataya Ayu Andini Baehaqi Burhanudin Burhanudin Citra Cahyani Citra Marsa Masithoh Zain Dian Alvianita Dina Aslamiya Anjalina Dina Azfia Karima Dinda Puspa Rosida Dini Indriyani, Dini Dini Mardiana Ditta Maulida Rahma Dwi Mutiara Eka Febrianti Elsa Tiara Erna Wahyusetianingsih Etika Alina Putri Evi Yuswijayanti Fadila Salsa Faradiva Faesal Faesal Falah, Zulfa Azni Fani Alviyanto Farah Berliana Fatkhul Minan Fifi Afista Fifi Aprilia Yulianti Fiinaa Maghfirotuzzahro 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 Dwiyanti Hilda Shafira Iklim Matunasia Aci Ina Safarina Dewi Indah Lafati Yanul Ulum Indah Setiowati Intan Ayu Anggraini Intan Nurul Hidayatul Afiyah Isna Amaliya Ivanka Khoirunnisa Kausar Faida Rakhman Khairun Nisa Kharismatul Ulfa Kholis Zahrotin Kirana Mahardhika R. Kurniawati, Eka Laely Safa'ah Laeni Khazimah Laila Kholisa Azzahra Lailatusyifa Habibah Lia Olivia Zahara Lilis Nurrohmah Liza Septiyani Lizianil Azizah Lulu Maulida Zahra Lutfi Ma’fu Azizah Ma'rifatun Nisa Marlinda Effendi Meisa Kurnia Nata Melly Yanaely Risqi Melvina Anggika Tama Metti Rahma Saniagi Mia Amelia Zahra Michelle Prajna Pramewari Miladia Nur Kamila Milatul Aini Mohammad Nur Zein Mufrodah Mufrodah Muhammad Aufal Azmi 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 Naila Izati Naili Sa'idah Nailis Syafa Kamila Nailun Naja Nala Ilma Nafia Natalia Casha Nikita Norma Balistik Nisa Usifa Nova Karisma Novi Safitri Novianti Novianti Nur Fidia Nur Kholili Nur Lailatul Azhima Nur Lita Novianti Nur Rohmah Hidayati Nurris Kiyani Nurul Eka Setiani Nurul Fatihah Azmi NURUL KARIMAH Nurul kholisha Nuzul Al Rahmat Al Zaytun Pipit Fitriani Putri Indah Lestari putri, Fadya shakira Qonita Febriani Rakha Mita Artanti Ratnawati Ratnawati Regina Silfiana Reinita Anggraeni Rhetha, Syintia Amanda Riska Ayu Andini Riska Dwi Amalia Riski Nilam Sari Rizki Nurfita Wijaya Rizky Uzwatun Khasanah Rizqianti, Dina Robiatul Adawiyyah Rohayatul Akyani Rohmatun Nazilah Sabina Sukma Maulidya Saifullah, Eef Salamah, Rizqi Salsabila, Cintia Serlinda Ane Yulaicha Shafiyya Zahra Shofie Azizah Shofie Huwaidah Shyva Khofifatuz Zahro Sintiana Rizki SITI AISAH Siti Fatimah SITI FATIMAH Sri Ayu Sulistiawati Sri Mumaeni Agustina Sri Wulan Adiningsih Suciati Syifa Destya Salsabila Tegina Wardayani Titania Abilla Trisna Afriyani Ulfa Munawaroh Umi Fikriyah Umi Kholilah Ummu Najwa Vina Nur Azizah Vita Tri Indriani Wildan Dzikri Basilla Wulan Suryaningsih Yuliasari, Firda Zaidan Zulfa A Zakiyah Mubarok Zimq Marquiza