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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
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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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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
Analisis Penerapan Transaksi Salam Di E-Commerce Shopee Studi Kasus Pada Definata Store: Kaitan Prinsip Dengan Pengakuan, Pengukuran, dan Pelaporan Pendapatan Transaksi Salam & Tantangan Menggunakan Metode Akad Salam Shafiyya Zahra; Gunawan Aji; As’illah; Nailun Naja
Sahmiyya: Jurnal Ekonomi dan Bisnis Vol 3, No 2 November 2024
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Globalisasi sudah berkembang pesat di Dunia, tidak terkecuali di Indonesia. Kebanyakan masyarakat sekarang terutama di Indonesia dalam hal berbelanja sangat sering menggunakan platform e-commerce seperti Shopee. Pilihan pembayaran dalam Shopee juga beragam, salah satunya terdapat transaksi salam. Definata Store merupakan salah satu toko online di Shopee yang menjual aneka jenis pakaian dan yang paling mendominasi adalah pakaian batik yang merupakan ciri khas Kota Pekalongan. Metode Pembayaran yang disediakan Definata Store terdapat Cash on Delivery (COD) dan transfer melalui Bank. Sistem pembayaran transfer mengartikan pembeli memesan barang kemudian membayar penuh diawal dan barang dikirim penjual sesuai waktu yang telah disepakati. Penelitian ini berfokus pada sistem pembayaran penuh di awal atau dikenal dengan transaksi salam. Penelitian ini menggunakan metode penelitian kualitatif dengan analisis deskriptif berdasarkan kajian pustaka. Analisis data dalam penelitian ini yaitu menggunakan analisis deskriptif kualitatif. Penelitian ini menganalisi bahwa Definata Store telah menerapkan prinsip-prinsip akuntansi syariah seperti prinsip tanggungjawab, prinsip kebenaran, dan prinsip keadilan. Hal ini dapat dilihat dari dasar pencatatan pengakuan, pengukuran, dan pelaporan pendapatan atas adanya transaksi salam Definata Store. Selain itu, dalam menjalankan transaksi salam terdapat beberapa tantangan yang dihadapi oleh Definata Store seperti adanya risiko produksi dan penyerahan barang, fluktuasi terhadap harga, serta manajemen keuangan dan likuiditas. Penelitian memberikan arti penting dengan adanya akuntansi syariah pada platform e-comerce shopee. Dalam transaksi yang terjadi dapat memberikan manfaat yang baik bagi pembeli dan penjual, karena sudah didasari prinsip akuntansi syariah. Sehingga penerapan prinsip syariah untuk transaksi salam pada platform e-comerce shopee dapat memberikan kepercayaan pengguna pada pemahanan pengembangan dan praktik teori akuntansi syariah.
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.
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.
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.
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