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Dampak pengembangan praktik teori akuntansi syariah di Indonesia dalam meningkatkan kualitas pendidikan Etika Alina Putri; Fadila Salsa Faradiva; Rohmatun Nazilah; 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.v1i2.143

Abstract

Abstrak. Penelitian ini bertujuan untuk mengembangkan penerapan praktik dan teori akuntansi syariah di Indonesia dalam rangka meningkatkan kualitas pendidikan. Menggunakan pendekatan kualitatif deskriptif, penelitian ini mempelajari berbagai masalah dan situasi yang berkaitan dengan penerapan akuntansi syariah dalam konteks pendidikan. Berdasarkan kajian literatur dari berbagai sumber sekunder seperti jurnal, majalah, dan internet, penelitian ini mengembangkan model konseptual yang sesuai dengan prinsip-prinsip syariah. Hasil penelitian menunjukkan bahwa penerapan akuntansi syariah tidak hanya memberikan informasi keuangan yang transparan dan akurat, tetapi juga mendukung pembentukan karakter dan moralitas siswa melalui nilai-nilai spiritual dan etika Islam. Temuan ini diharapkan dapat menjadi dasar untuk perumusan kebijakan pendidikan yang lebih baik dan peningkatan kualitas pembelajaran akuntansi syariah di Indonesia. Kata kunci: Akuntansi Syariah, Kualitas, Pendidikan, Indonesia.
Paradigma Akuntansi Terintegrasi: Menggabungkan Pelaporan Keuangan dan Non-Keuangan untuk Pengambilan Keputusan yang Lebih Baik Indah Lafati Yanul Ulum; Sintiana Rizki; Aurelya Sania Anataya; Muhammad Miftakhu Surur; 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.v1i2.150

Abstract

Paradigma akuntansi terintegrasi merupakan pendekatan dalam praktik akuntansi yang menggabungkan informasi keuangan dan non-keuangan untuk memberikan gambaran komprehensif tentang kinerja dan nilai perusahaan. Fokus utama pendekatan ini adalah pada penghentian, tanggung jawab sosial, dan penciptaan nilai jangka panjang bagi pemangku kepentingan. Dengan mengadopsi paradigma ini, perusahaan dapat meningkatkan transparansi, memperbaiki pengambilan keputusan, dan membangun kepercayaan dengan pemangku kepentingan. Penelitian ini menggunakan metode studi pustaka, dengan sumber informasi yang diperoleh dari berbagai media cetak seperti buku, serta media online seperti jurnal dan artikel. Melalui pemahaman yang lebih mendalam tentang paradigma akuntansi terintegrasi, perusahaan dapat lebih efektif dalam mencapai tujuan jangka panjang dan berkelanjutan. Selain itu, pendekatan ini juga membantu perusahaan untuk lebih responsif terhadap kebutuhan dan harapan pemangku kepentingan, yang pada akhirnya meningkatkan kinerja keseluruhan dan reputasi perusahaan di mata publik. Kata Kunci: Akuntansi Terintegrasi; Keberlanjutan; Pengambilan Keputusan.
Menuju Masa Depan Akuntansi: Akuntansi di Era Big Data dan Kecerdasan Buatan Amilatul Khasanah; Milatul Aini; 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

Abstract

Era big data dan kecerdasan buatan atau Artificial Intelligent (AI) telah membawa perubahan revolusioner dalam berbagai bidang, termasuk dalam bidang akuntansi. Penelitian ini membahas dampak dari big data dan kecerdasan buatan (AI) pada praktik akuntansi, dengan berfokus pada peluang dan tantangan yang muncul. Perkembangan teknologi yang pesat membawa akuntansi pada transformasi dengan beralihnya sistem manual ke sistem yang terkomputerisasi. Big data dan kecerdasan buatan (AI) membuka peluang bagi para akuntan untuk memodernisasi praktik akuntansi, meningkatkan efisiensi dan efektivitas, serta mengembangkan layanan. Namun di sisi lain, big data dan kecerdasan buatan (AI) memunculkan tantangan baru bagi para akuntan. Para akuntan perlu mengembangkan keterampilan baru dalam mengelola dan menganalisis data. Mereka juga perlu memastikan keamanan data keuangan untuk melindungi data keuangan dari kebocoran data dan penyalahgunaan.
MASA DEPAN TEORI AKUNTANSI: TANTANGAN, INOVASI, DAN PELUANG Hesti Wijayanti; Suciati; Arifa Ilmiyati; 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.v1i2.153

Abstract

This research discusses the future of accounting theory on the innovations, challenges, and opportunities that arise in the digital era. Recent technological developments, such as artificial intelligence, blockchain, and big data, have significantly changed the accounting landscape. This article has explored how these innovations can affect traditional accounting theories and open up new opportunities for more efficient and transparent accounting practices. On the other hand, it has also identified challenges, including ethical issues, data security, andregulatory changes. By analyzing the impact of technological developments, this research is able to provide insights into how the accounting profession can adapt and evolve in the future.
IMPLEMENTASI TEORI AKUNTANSI DALAM DIGITALISASI BISNIS DIERA MODERN Angga Teguh Susilo; Muhammad Faqih Fahriza; Syifa Destya Salsabila; Nurris Kiyani; 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.v1i2.154

Abstract

Penelitian ini bertujuan untuk mengkaji implementasi Teori Entitas dan Teori Akuntansi Positif dalam digitalisasi bisnis di era modern. Teori Entitas memandang perusahaan sebagai entitas yang terpisah dari pemilik, sehingga aset digital harus dicatat, diukur, dan dilaporkan oleh entitas perusahaan, bukan individu pemilik. Implementasi teori ini menuntut sistem akuntansi dan pelaporan keuangan yang andal berbasis teknologi untuk mengakomodasi transaksi dan aset digital. Di sisi lain, Teori Akuntansi Positif dapat dimanfaatkan untuk menjelaskan dan memprediksi praktik akuntansi yang terjadi dalam konteks digitalisasi, memahami perubahan praktik akuntansi akibat adopsi teknologi digital, serta membantu pengembangan standar akuntansi yang relevan dengan era digital. Penelitian ini diharapkan dapat memberikan pemahaman yang lebih komprehensif tentang praktik akuntansi yang sesuai dengan perkembangan teknologi digital saat ini.
ANALISIS PERAN TEORI AKUNTANSI TERHADAP PELAPORAN KEUANGAN DI ERA DIGITAL PADA PT PANCA ANUGERAH WISESA Tbk Melvina Anggika Tama; Riska Dwi Amalia; Zimq Marquiza; Fifi Aprilia Yulianti; 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.v1i2.157

Abstract

Theory is a set of hypothetical, conceptual, and pragmatic principles that are interrelated with each other, and form the frame of reference of a field of knowledge. With each other, and form the frame of reference of a field of science. Accounting theory is defined as a logical thought in the form of a set of principles that is a frame of reference for evaluating accounting practices and guidelines for developing accounting practices. Frame of reference for evaluating accounting practices and guidelines for developing new practices and procedures. In the beginning accounting consisted only of very simple bookkeeping. It was only used to record economic transactions that occurred in the society at the time that time. In addition to the development of the times and human needs in all transactions, it is necessary to have basic rules that are clear and can adapt to the development of technological progress. For this reason, accounting theory is needed to answer all kinds of hypotheses about phenomena that occur in society. In society. Thinkers and researchers in the field of accounting continue to work using various methods and approaches to apply accounting theory that can be accepted by all accounting users in the world Keywords: Accounting Theory, The Role of Accounting Theory.
Struktur Modal Dalam Perusahaan Syariah Di Indonesia Nurul kholisha; Laeni Khazimah; Sri Mumaeni Agustina; Sabina Sukma Maulidya; 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.v1i2.169

Abstract

When choosing the capital structure of a company, you must be careful, because this decision can affect the cost of capital and capital budgeting decisions. An optimal capital structure can maximize company value and improve service quality. In this context, this research aims to reveal the capital structure used in sharia companies in Indonesia. This research will use descriptive research methods. Collecting information from literature sources and secondary data. The capital structure of sharia companies in Indonesia is still in the development stage. Sharia companies need to continue to innovate and find solutions to overcome existing challenges, such as: lack of various sharia capital instruments, sharia regulatory requirements, low public literacy about sharia capital instruments. The government and sharia regulators also need to play an active role in supporting the development of sharia capital structures in Indonesia. With joint efforts from various parties, it is hoped that the sharia capital structure in Indonesia can develop more rapidly and contribute to the progress of the sharia economy. Keywords: Capital Structure, Sharia Companies, Capital
Obligasi dan Sukuk Dalam Perspektif Keuangan Islam Ananda, Qori; Nurul Fatihah Azmi; Qonita Febriani; Gunawan Aji
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 3 (2024): Mei : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v1i3.201

Abstract

This research aims to provide a deeper understanding of the basic differences between bonds and sukuk, as well as the implications for Muslim investors in choosing investment instruments that comply with sharia financial principles. The money method used is descriptive-analytical with a qualitative approach to compare bonds and sukuk from a sharia financial perspective. Data was obtained through literature studies from journal literature and official documents related to these two financial instruments. The results of this research are first, although sukuk and bonds are almost similar, if examined more deeply, the two have contradictory characteristics. The main difference is in the use of sharia principles in sukuk while bonds do not. Second, conventional bonds do not require collateral assets, while sukuk must have collateral assets. Third, sukuk is not a debt and receivable instrument that charges interest (riba) like bond transactions, but just like sukuk bonds are part of an investment instrument. Fourth, in terms of offering price, maturity, bond principal at maturity, and rating between sukuk and bonds there is no difference.
Tantangan Dan Prospek Akuntansi Syariah di Era Globalisasi Gunawan Aji; Robiatul Adawiyyah; Ivanka Khoirunnisa; Salsabila, Cintia; Ratnawati Ratnawati
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 4 (2024): Juli: Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v1i4.227

Abstract

Sharia accounting faces significant challenges in the era of globalization, including integration with international standards, technological adaptation, and emphasis on sustainability and responsible finance. However, Islamic accounting also offers the opportunity to become an ethical and sustainable financial model, with principles such as the prohibition of investments that are environmentally or socially damaging. To develop these financial practices, inter-institutional collaboration, increasing sharia financial literacy, and developing better standards are needed. Thus, sharia accounting can strengthen its position in the global economy and help build a more just and sustainable society.
Dari Masa ke Masa: Memahami Evolusi Akuntansi dan Masa Depan Profesi Akuntansi Nurul Karimah; Asih Kusuma Watie; Siti Aisah; Gunawan Aji
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 7 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i7.1774

Abstract

The history of accounting dates back to the beginning of human civilization, when transactions involving the purchase and sale of goods were first recorded, summarized, and reported. Each era makes a significant contribution to the field of accounting science. Considering how the role of accountants is changing in the digital era, accountants also need to have a plan to survive any revolution or change. This research aims to reveal the history of accounting in the past and what the future of accounting will be like. Using descriptive qualitative methods with a literature study approach, this research identifies relevant sources such as books and scientific journals, which are related to the focus and topic of the research. Accounting is a field that has evolved over time. Accounting in the past is history, accounting in the present is reality, and accounting in the future is a dream or fantasy that can become a reality
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