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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.
Analisis Peningkatan Kualitas Laporan Keuangan Melalui SIMDA-NG FMIS Pada Inspektorat Daerah Kota Tegal Siti Fatimah; Vina Nur Azizah; Ahmad Dhia Iqbal; Gunawan Aji
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1470

Abstract

The aim of this research is to analyze how the use of the SIMDA FMIS application in the Regional Inspectorate of Tegal City can improve the quality of financial reports. Descriptive qualitative research is a type. Primary and secondary data are the types of data used. Interviews, documentation and observations were used to collect data. The research results show that the Regional Inspectorate of Tegal City has used SIMDA FMIS well, according to four indicators: communication, resources, disposition or attitude, and bureaucratic structure. Communication indicators show that communication has gone well, there is no conflict between policy implementers and policy makers and no information distortion, according to communication indicators. Resource indicators are well implemented, there are three factors that ensure the successful use of SIMDA-NG FMIS: resources have adequate expertise and skills; employees are involved in training and education; and facilities and infrastructure that support the use of SIMDA-NG FMIS. Disposition indicators (attitudes), implementers have a positive attitude towards the policy of using the SIMDA-NG FMIS application because it allows employees to prepare financial reports and provide supporting evidence that is more comprehensive, effective and in accordance with the needs for monitoring financial position and performance achievements. Indicators of the bureaucratic structure, especially the level of supervision, have worked well as shown by the smooth submission of financial reports which have never been hampered by SIMDA-NG FMIS.
TINGKAT PENDIDIKAN,JENIS KELAMIN,UMUR DAN STATUS PERKAWINAN TERHADAP KEPUTUSAN TENAGA KERJA Gunawan Aji; Lutfi Ma’fu Azizah; Aisyah Aisyah; Zakiyah Mubarok; Muhammad Nabil
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 1 No. 3 (2023): Juli : MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v1i3.320

Abstract

The0purpose0ofithis study0is-to0look at how factors like education level, gender, age, and0marital status affect work choices. Work in the labor force is crucial to economic growth. According to data from the Central Statistics Agency (BPS), there were 143.72 million persons in the labor force as of August 2022, representing 68.63% of the population of working age. The findings ofithe0population0census,0which0is0conducted every0100years, were used to determine this number. This study employs the qualitative research design of a literature review. According to the research findings, the variable amount of education has a favorable impact on employment decisions, and the variable gender has0a favorable0and0substantial0impact0on employment.
Pengaruh Literasi Keuangan, Inklusi Keuangan, dan Penggunaan Teknologi Keuangan terhadap Pengelolaan Keuangan UMKM Ma'rifatun Nisa; Gunawan Aji
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 2 (2025): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v3i2.1324

Abstract

MSMEs often face challenges in financial management due to limited understanding of accounting and poor finance due to lack of information. The purpose of this study is to see how the use of financial technology, financial inclusion, and financial literacy affect the financial management practices of MSMEs in Tegal Regency. A quantitative approach was used, by surveying 100 MSME participants selected through a simple random sampling technique for probability sampling. Eviews 13 software was used in the multiple linear regression analysis of primary and secondary data. The study shows that financial literacy and the use of financial technology have a significant impact on the overall financial management of MSMEs, while financial inclusion has no significant impact. However, the three factors have a significant impact when viewed together. The results show the importance of improving financial literacy and the use of financial technology, and that additional strategies are needed to improve how financial inclusion affects MSMEs.
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 : Pusat Riset dan Inovasi Nasional

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.
Analisis Digital Marketing Tiktok Live sebagai Strategi Memasarkan produk UMKM Anjab Store Gunawan Aji; Fatimah, Siti; Fatkhul Minan; Muhammad Aufal Azmi
Jurnal Bisnis dan Pemasaran Digital Vol. 2 No. 1 (2022): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jbpd.v2i1.2007

Abstract

Purpose: This study aims to analyze digital marketing strategies through the TikTok Live platform and its contribution to increasing sales of UMKM Anjab Store products. Method: The research method used is descriptive qualitative with a case study approach. Data was collected through interviews with Anjab Store business owners, as well as analysis of TikTok Live content and product sales reports. Result: The results of the study show that Anjab Store has successfully implemented the TikTok Live marketing strategy by using TikTok influencers, special promos, special effects and filters, as well as interactive and entertaining live streaming sessions. TikTok Live's marketing contribution to increasing sales of Anjab Store products reaches 10 million rupiah per month. Limitation: This study also identifies limitations and suggestions for further studies regarding the development of digital marketing strategies on the TikTok Live platform for MSME products. Contribution: This research is expected to provide insights and recommendations for MSMEs in utilizing the TikTok social media platform as an effective marketing tool.  
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 As’illah Aulia Maudy Aurelya Sania Anataya Ayu Andini Burhanudin Burhanudin Dian Alvianita Dina Aslamiya Anjalina Dina Azfia Karima Dini Indriyani, Dini 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 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 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 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 Naili Sa'idah Nailis Syafa Kamila Nailun Naja Natalia Casha Nikita Norma Balistik Nisa Usifa Nova Karisma Novi Safitri Nur Fidia Nur Kholili 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 Qonita Febriani Rakha Mita Artanti Ratnawati Ratnawati Rhetha, Syintia Amanda Riska Ayu Andini Riska Dwi Amalia Riski Nilam Sari Rizki Nurfita Wijaya 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 Mumaeni Agustina Sri Wulan Adiningsih Suciati Syifa Destya Salsabila 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