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All Journal Wahana Akademika: Jurnal Studi Islam dan Sosial Wahana Akademika: Jurnal Studi Islam dan Sosial Journal of Management Analytical and Solution 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 Journal Of Management Analytical and Solution (JoMAS) Jurnal Bisnis, Ekonomi Syariah dan Pajak Jurnal Bisnis dan Pemasaran Digital Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis 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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Persepsi dan Motivasi Mahasiswa UIN K.H. Abdurrahman Wahid Pekalongan dalam Menggunakan QRIS sebagai Alat Pembayaran Digital Asti Nur Wilda Ariza; Melly Yanaely Risqi; Aulia Maudy; Gunawan Aji
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 1 No. 2 (2024): Juni : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v1i2.163

Abstract

This research aims to analyze in more depth the perceptions and motivation of UIN KH students. Abdurrahman Wahid Pekalongan on Using QRIS as a Digital Payment Tool. This research uses a qualitative approach by conducting interviews with several informants. The location of the research was at UIN K.H. Abdurrahman Wahid. The data used in this research is primary data. This research uses a purposive sampling technique. The research results show that the use of QRIS by UIN KH students. Abdurrahman Wahid is very effective and efficient in carrying out transactions. QRIS enables faster and easier non-cash transactions, and provides greater security and convenience. Based on the results of interviews, students felt helped by QRIS because it was more practical in making purchases or transactions without cash.
Sejarah Akuntansi Dan Perkembangan Akuntansi Di Era Revolusi Industri 4.0 Hasna Huwaidah; Shofie Huwaidah; Fani Alviyanto; Gunawan Aji
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 6 (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.v2i6.1550

Abstract

Accounting is a means of resolving social conflicts, a tool for fostering constructive dialogue between members of society, and an institutional mechanism for resolving problems, carrying out evaluations, and fostering understanding within a social network. The aim of this research is to find out the history of accounting and the role of accountants in digital transformation in the Industry 4.0 era. The method used in this research is a bibliographic approach sourced from books and scientific journals that are relevant to the topic and focus of the research. This research uses a descriptive qualitative approach in the form of an explicit literature review. The findings from this research show that the role of accountants in the industrial revolution is still relevant as digital consultants with several skills and certifications. Much technical infrastructure has been created as the world moves towards industrial revolution 4.0. Therefore, new research into these latest developments is needed to verify that accountants are qualified to carry out their duties in the era of revolution 4.0.
ANALISIS PERBANDINGAN MODEL PELAPORAN KEUANGAN STUDI KASUS ANGLO AMERIKA DAN KONTINENTAL Laila Kholisa Azzahra; Mufrodah Mufrodah; Nafidah Nafidah; Gunawan Aji
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 6 (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.v2i6.1718

Abstract

Penelitian ini menganalisis perbedaan antara model pelaporan keuangan Anglo Amerika dan Kontinental yang memiliki implikasi besar terhadap praktik akuntansi internasional. Tujuan penelitian ini adalah untuk menganalisis dan membandingkan prinsip, praktik, dan standar pelaporan keuangan dari kedua model tersebut. Metode penelitian yang digunakan adalah studi pustaka deskriptif kualitatif dengan pendekatan sistematis. Data dikumpulkan dengan meninjau artikel, buku, dan laporan yang membahas aspek regulasi,karakteristik, dan implementasi dari kedua model pelaporan keuangan. Hasil analisis menunjukkan bahwa model Anglo Amerika lebih fleksibel dan berfokus pada kebutuhan investor, sementara model Kontinental lebih kaku dengan penekanan pada kepatuhan regulasi dan kebutuhan stakeholder seperti kreditur. Perbedaan ini berimplikasi pada variasi dalam transparansi dan akuntabilitas laporan keuangan, dengan model Anglo Amerika cenderung lebih adaptif terhadap perubahan pasar dan model Kontinental lebih stabil namun kurang responsif terhadap perubahan.
ANALISIS IMPLEMENTASI PERAN ACCOUNTING CONCEPTUAL FRAMEWORK DALAM KAJIAN DISIPLIN ILMU AKUNTANSI Vita Tri Indriani; Khairun Nisa; Nailis Syafa Kamila; Gunawan Aji
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 6 (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.v2i6.1724

Abstract

A conceptual framework is a system that links the objectives and principles that form the foundation of accounting, ultimately leading to the development of consistent standards to describe the essence, functions and limitations of accounting and financial reporting. Conceptual frameworks play an important role in the advancement of new accounting standards and revisions of previously implemented accounting standards. In situations where accountants face new accounting problems without established standards, a conceptual framework serves as a valuable tool for analyzing and resolving these problems. This research will discuss further the role, obstacles and implications of the accounting conceptual framework. This research uses a qualitative approach with literature analysis. Data was collected from various sources including relevant books, articles and journals. The results of this research show that the role of the conceptual framework is as a guide to preparing financial reports, understanding basic accounting concepts, helping to handle controversial scenarios in the field of accounting, comparing financial reports. The obstacles are limited understanding of accountants, limitations in the field of technology, and limitations in policy standards. The implications are increasing the relevance of accounting information, utilizing information technology, strengthening corporate governance.
Evolusi dan Implementasi Teori Akuntansi Syariah di Era Modern Andini, Ayu; Yuliasari, Firda; Metti Rahma Saniagi; Apriani, Neriza; Gunawan Aji
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 6 (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.v2i6.1727

Abstract

Penelitian ini bertujuan untuk menganalisis bagaimana prinsip-prinsip akuntansi syariah berkembang di era modern. Penelitian ini menjelaskan dasar-dasar konsep akuntansi syariah. Penelitian ini menggunakan metodologi penelitian studi pustaka (library research). Akhirnya, dapat dikatakan bahwa akuntansi syariah masih terasa asing di negara-negara di mana umat Islam mendominasi, meskipun banyak perusahaan mulai menggunakan prinsip-prinsip syariah. Pemerintah menciptakan konsep logistik kondisi sosial untuk memungkinkan akuntansi yang sesuai dengan kebutuhan masyarakat Islam, termasuk gagasan akuntansi dari perspektif Islam. Untuk membedakan antara transaksi yang halal dan haram dalam sistem akuntansi, diperlukan teori akuntansi syariah. Ketika teori akuntansi syariah dipahami dan diterapkan dengan benar, maka hal ini dapat mendorong evolusi akuntansi menuju prosedur akuntansi yang sesuai dengan syariah.
Akuntansi Dan Teknologi: Bagaimana Perubahan Teknologi Mempengaruhi Pekerjaan Akuntan: Indonesia Marlinda Effendi; Umi Kholilah; Lizianil Azizah; Sri Wahyuningsih; Gunawan Aji
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 6 (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.v2i6.1728

Abstract

The development of information technology has brought significant impacts to various aspects of people's lives, including in the field of accounting. From the mid-1960s to the current digital era, technological transformation has changed the way businesses operate, created new business models, and created a complex digital ecosystem. In this context, accounting theory needs to be continuously adapted to technological developments and changes in consumer behavior to remain relevant and effective.
Analisis Manajemen Persediaan Bahan Baku Pada UMKM Risol Kekasih Pekalongan Gunawan Aji; Hilda Shafira; Shyva Khofifatuz Zahro; Arny Juliyanti
JUMBIWIRA : Jurnal Manajemen Bisnis Kewirausahaan Vol. 2 No. 3 (2023): Desember : Jurnal Manajemen Bisnis Kewirausahaan
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jumbiwira.v2i3.1077

Abstract

Inventory management is an important role for management accountants in presenting data to internal company parties. This data has vital uses in the management decision-making process related to the company's operational performance. The aim of this research is to determine the management of raw material supplies at the UMKM Risol Kekasih Pekalongan. The type of approach used is descriptive qualitative, where the researcher analyzes the inventory management in the UMKM Risol Kekasih Pekalongan using the EOQ, Safety Stock and ROP analysis methods. The data used is primary data obtained by interviews and observations as well as secondary data. The results of this research show that the EOQ yield is 592 kg of wheat which can be ordered, and is carried out 7 times per year with Re-orders (ROP) carried out when the remaining inventory is 12 kg. In inventory management, of course there are various aspects that influence whether inventory management is effective or not. This calculation is an alternative to find out how much inventory must be in the warehouse and how much must be ordered by taking into account ordering costs and storage costs.
Urgensi Kualitas SDM, Budaya Organisasi, Knowledge Sharing, dan Teknologi Terhadap Terciptanya Learning Organization Gunawan Aji; Dian Alvianita; Wulan Suryaningsih; Hayu Naila Nadzifa; Nabilatul ‘Athifah
Jurnal Manajemen Riset Inovasi Vol. 1 No. 2 (2023): April : Jurnal Manajemen Riset Inovasi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1013.471 KB) | DOI: 10.55606/mri.v1i2.1070

Abstract

Along with the times, the establishment of the company will be more difficult to maintain its existence. This is influenced by the existence of intense business competition. From this reality, if a company does not have the ability to develop itself, it cannot be denied that there is a possibility of business setbacks. As for one form of effort that can be applied by companies to improve their competence or performance in order to survive in the business competition that occurs and encouragement to have the ability to adapt to the business environment is in the form of implementing the concept of learning organization in which this concept can support the goal of maintaining the company's survival as expected. business actors and employees. The method used in this study is literature review with a qualitative approach using analytical techniques in the form of descriptive analysis. As for the research that has been done, the results show that there is a high level of urgency from the variables of HR Quality, Organizational Culture, Knowledge Sharing, and Technology for the Creation of a Learning Organization.
PENGARUH KOMITMEN PROFESIONAL DAN KOMITMEN ORGANISASI TERHADAP KINERJA INTERNAL AUDITOR DENGAN ETIKA KERJA ISLAM SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Internal Auditor Bank Muamalat Indonesia Wilayah Jawa Tengah) Gunawan Aji
Jurnal Hukum Islam Vol 11 No 1 (2013)
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jhi.v11i1.545

Abstract

A lot of studies about professional commitment and organization commitment have been done, but study to test how work of professional commitment and commitment organization effects the objective professional commitment and organization commitment was rare. The objective of this research is to examine the influence of professional commitment and commitment organization to job performance and islamic work ethic as intervening variable. The primary data used was from internal auditor perception of all internal auditor of PT. Bank Muamalat Indonesia, one of shariah banking in Indonesia. The questionnaires were distributed to 150 internal auditor as respondents and 40 of questionnaires were returned and can be used. The path analysis model used to test the hypothesis of this research. The research finding figures that not of all hypothesis mentioned and built earlier could be accepted. From 7 (seven) hypothesis, there were only 4 (four) hypothesis admitted or accepted. The result supported H2, H5, H6 and H7, these indicated that professionalism has positively influence islamic work ethic and islamic work ethic has positively influence job performance. The commitment organization has not influence islamic work ethic and job performance.
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL MELALUI KEMAMPUAN INTERPERSONAL PEMIMPIN BERBASIS SYARIAH (STUDI KASUS PADA BMT DI KOTA PEKALONGAN) Gunawan Aji; Nur Kholili
Jurnal Hukum Islam Vol 12 No 2 (2014)
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jhi.v1i1.549

Abstract

This research examines the effect of budget participation on managerial performance by using regression analysis. The research also reviews contingency theory to view the fit between budget participation, leaderhip style of Islamic and managerial performance using residual approach. The application of residual analysis is used to examine the interaction of fit between budget participation and Islamic leadership style an its impact on managerial performance. The application of this approach is expected to encourage the potency of “fit: and informative omdel forming in the contingency theory of management accounting in the future.Based on respon 38 manager of BMT in Pekalongan, the results of research shows that budgetary participation has no direct effect on managerial performance. As well as the leadership style of Islamic (sharia-based leader interpersonal skills) does not affect the relationship between budgetary participation and managerial performance.
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 Maudy Aurelya Sania Anataya Ayu Andini Ayu Wahyuning Ragil 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 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 Dwiyanti Hilda Shafira Iklim Matunasia Aci Ilham Ahmad Fahreza 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 Mari Patun Hasanah 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 Naelu Sa’adah Nafidah Nafidah Naila Abidah Naila Izati Naili Sa'idah Nailis Syafa Kamila Nailun Naja Nala Ilma Nafia Natalia Casha Natasya Stifani Harikha Nikita Norma Balistik Nisa Usifa Nova Karisma Novi Safitri Novianti Novianti Nur Fidia Nur Kholili 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