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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 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 Journal of Management and Social Sciences 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 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
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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Strategi Perguruan Tinggi Keagamaan Islam Negeri Dalam Mencetak Generasi Akuntan Syariah Di Era Digital Ummu Najwa; Rohayatul Akyani; Armaelis Arfani; Elsa Tiara; Gunawan Aji
Jurnal of Management and Social Sciences Vol. 1 No. 3 (2023): Juli : Journal of Management and Social Sciences
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jmsc.v1i3.171

Abstract

Increasingly sophisticated technological developments have an impact on the world of work, such as the world of Sharia accounting. This study aims to analyze the opportunities and challenges of Islamic accountants in the digital era and the strategies carried out by state Islamic religious universities so that they can produce a generation of Islamic accountants who are able to keep up with this digitalization flow. The research method used is a qualitative approach and data sources were obtained through a literature review. The results of this study state that the influence of digital technology in the world of Sharia accounting will create opportunities and challenges that Sharia accountants must be prepared to face. Starting from the opportunity for a new work system for the Islamic accounting profession itself to the challenges that later Islamic accountants must be ready to compete with sophisticated technology. It is a big record for every agency that gave birth to a generation of Sharia accountants in the current era of digitalization. They are required to be able to produce a generation of accountants with quality, integrity, and capacity in their field. Therefore, several strategies that can be used include preparing quality human resources by preparing a platform for human resource development, increasing leadership and teamwork skills, and the need for new literacy to prepare more competitive Sharia accounting graduates.
Mengkritisi Implementasi Standar Akuntansi Syariah dalam Pengelolaan Wakaf di Era Society 5.0 Michelle Prajna Pramewari; Dwi Mutiara; Shofie Azizah; Gunawan Aji
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 3 (2024): Agustus : Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i3.2175

Abstract

The era of Society 5.0, characterized by the integration of advanced technologies such as artificial intelligence, Internet of Things (IoT), and big data, has brought significant changes in various aspects of life, including Islamic financial management. Waqf management, as an important financial and social instrument in Islam, requires transparency, effectiveness, and compliance with sharia principles. Sharia Accounting Standards (SAS) serve as a framework to regulate sharia accounting practices in waqf management. This study aims to identify barriers to the implementation of SAS in waqf management in the era of Society 5.0 and explore innovative solutions that can help overcome these barriers. Qualitative methods were used, involving in-depth interviews and document analysis. The results show that a deep understanding of sharia principles, the complexity of accounting standards, and technological dynamics are the main challenges. Innovative solutions such as the utilization of blockchain technology, the development of digital platforms, as well as increased education and collaboration between relevant institutions, can improve effectiveness, transparency, and compliance in waqf management.
Pengaruh Budaya Terhadap Penerapan Strategi Pemasaran Internasional Gunawan Aji; Natalia Casha; Siti Fatimah; Allisa Qotrunnada Munawaroh
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 2 No. 2 (2023): Mei : Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v2i2.1427

Abstract

This study aims to find out how culture influences the implementation of international marketing strategies. The research used in the preparation of this research is qualitative research, namely research procedures that produce descriptive data in the form of written understanding that is observed. Because the research used fully emphasizes library data collection, this type of research is called library research. The results of this study market location is one of the things that traders consider as the cause of market competition and social class, culture and subculture have a significant influence on consumer behavior when making purchases. Culture plays an important role in shaping consumer behavior, for example the way they communicate. Communication has an important role for the success of business competition. Communication is much influenced by cultural factors. So that culture is one of the keys to a company or organization being able to penetrate the international market. Culture has many interconnected components. From these different parts, a deep understanding is needed. These cultural elements influence international marketing, including: Material of Life, Language, social interaction, aesthetics, religion, education, value system.
Analisis Pengaruh JUB, Kurs, Bi Rate, Dan Defisit Anggaran Terhadap Inflasi di Indonesia Tahun 2018-2022 Gunawan Aji; Nuzul Al Rahmat Al Zaytun; Rizqianti, Dina; Ina Safarina Dewi; Sri Wulan Adiningsih
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 2 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v3i2.473

Abstract

Inflation is an economic problem that has always been the main focus of governments around the world, including in Indonesia. The purpose of this study is to find out how Indonesia's inflation is affected by the JUB, the exchange rate, the BI rate, and the budget deficit. The research method is quantitative and data collection is in the form of secondary data obtained from the annual data of each variable. The results of the research conducted show that the JUB, exchange rate and BI rate have an influence on inflation. Meanwhile, the budget deficit has no effect on inflation.
Effect Of Liquidity, Profitability, Company Size, and Leverage On Profit Quality In Sub-Sector Manufacturing Companies Automotive Period 2018-2022 Falah, Zulfa Azni; Ajun Nurul Afa; Gunawan Aji; Al Hayu Lestari; Riska Ayu Andini
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 2 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v3i2.500

Abstract

The purpose of this study was to determine the effect of liquidity, profitability, firm size, and leverage on earnings quality. This type of research is a qualitative research with a literature review study approach The population of this study is made up of manufacturing firms in the automobile subsector that are listed on the Indonesia Stock Exchange for the years 2018 through 2022. The results show that liquidity, profitability, and firm size have a significant effect on earnings quality. While leverage has no effect on eamings quality.
Analisis Rasio Likuiditas, Solvabilitas dan Profitabilitas untuk Mengukur Kinerja Keuangan pada PT Pertamina EP Jakarta Selatan Tahun 2019 - 2021 Gunawan Aji; Evi Yuswijayanti; Rakha Mita Artanti; Kholis Zahrotin; Zaidan Zulfa A
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 2 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v3i2.514

Abstract

The purpose of this research is to find out the financial performance of PT Pertamina EP South Jakarta as seen from the ratio of liquidity, solvency and profitability in 2019-2021. PT Pertamina EP is the main business sector of oil and gas. As for data collection techniques used documentation techniques. From the research that has been carried out, the results show that the liquidity ratio measured using the Current Ratio has decreased every year, from 2019 which was very good to 2021 which was not good. The solvency ratio is measured using the Debt to asset ratio and the Debt to equity ratio. The results of the Debt to asset ratio for 2019-2021 are said to be not good, while the results of the debt to equity ratio have decreased every year, which is shown in 2019 which is categorized as good, 2020 is quite good, and 2021 is not good. While the profitability ratio is measured using Net Profit Margin, which shows fluctuation results because in 2019 it was very good, but in 2020 it has decreased to be quite good, then in 2021 it has increased with very good criteria.
ANALISIS STRATEGI PENGEMBANGAN BISNIS PADA PT GOTO GOJEK TOKOPEDIA UNTUK PERTUMBUHAN JANGKA PANJANG PASCA IPO Gunawan Aji; Eka Febrianti; Dina Azfia Karima; Ahmad Dhia Iqbal; Nurul Eka Setiani
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 3 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v3i3.606

Abstract

The Indonesian economy is influenced by rapidly expanding startups. Indonesia is one of the five countries with the most startups, demonstrating the country's high level of enthusiasm. PT is one of them. Goto Gojek Tokopedia (GOTO). In the capital cycle, obviously, it can't be isolated from the systems taken by the organization, one of the choices taken by GoTo to get financing or functional capital for the organization is to lead a First sale of stock (Initial public offering) on the Indonesia Stock Trade (IDX). There are two parts to business development strategies: internal environment analysis and external environment analysis. The descriptive qualitative method was used in this study, and the process of collecting data involved conducting literature reviews of scientific publications.
PENGARUH PROFITABILITAS DAN SOLVABILITAS TERHADAP HARGA SAHAM PT. ALAMTRI RESOURCES INDONESIA DI ISSI (2015-2024) Naila Izati; Nur Lita Novianti; Gunawan Aji
Jurnal Media Akademik (JMA) Vol. 3 No. 12 (2025): JURNAL MEDIA AKADEMIK Edisi Desember
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/mygbkz44

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh rasio profitabilitas dan solvabilitas terhadap pergerakan harga saham PT Alamtri Resources Indonesia Tbk (ADRO) yang tercatat dalam Indeks Saham Syariah Indonesia (ISSI) selama periode 2015–2024. Profitabilitas diukur menggunakan Return on Equity (ROE), sementara solvabilitas direpresentasikan oleh Debt to Equity Ratio (DER). Penelitian ini menerapkan pendekatan kuantitatif dengan desain penelitian asosiatif kausal. Data yang dianalisis merupakan data sekunder yang bersumber dari laporan keuangan tahunan perusahaan serta publikasi resmi Bursa Efek Indonesia. Seluruh populasi dijadikan sampel melalui teknik sampling jenuh dengan total observasi selama sepuluh tahun. Metode analisis meliputi statistik deskriptif, pengujian asumsi klasik, regresi linier berganda, uji t, uji F, serta analisis koefisien determinasi. Hasil analisis menunjukkan bahwa secara parsial ROE berpengaruh positif dan signifikan terhadap harga saham, sedangkan DER tidak menunjukkan pengaruh yang signifikan. Namun, secara simultan ROE dan DER terbukti berpengaruh signifikan terhadap harga saham dengan tingkat koefisien determinasi yang tinggi. Temuan ini mengindikasikan bahwa kinerja keuangan perusahaan, terutama aspek profitabilitas, memiliki peranan penting dalam pembentukan harga saham di pasar modal syariah dan dapat digunakan sebagai bahan pertimbangan bagi investor dalam mengambil keputusan investasi.
PENGGUNAAN TEKNOLOGI MOBILE DALAM AKUNTANSI: TINJAUAN LITERATUR SISTEMATIK Hilda Dwiyanti; Reinita Anggraeni; Gunawan Aji
Jurnal Media Akademik (JMA) Vol. 4 No. 1 (2026): JURNAL MEDIA AKADEMIK Edisi Januari
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/cve24023

Abstract

Transformasi digital dalam bidang akuntansi telah berkembang pesat dengan hadirnya teknologi mobile yang menawarkan kemudahan akses, efisiensi waktu, dan fleksibilitas dalam pengelolaan data keuangan. Namun, pemahaman komprehensif mengenai bagaimana teknologi mobile diadopsi dan berdampak dalam konteks akuntansi masih terbatas. Oleh karena itu, penelitian ini bertujuan untuk melakukan Tinjauan Literatur Sistematik (Systematic Literature Review/SLR) guna mengidentifikasi tren, temuan, dan kesenjangan penelitian terkait penggunaan teknologi mobile dalam akuntansi. Kajian ini menganalisis 25 artikel ilmiah yang diterbitkan antara tahun 2015 hingga 2025 dan diperoleh dari database Scopus, ScienceDirect, Springer, dan Google Scholar. Kriteria inklusi mencakup artikel berbahasa Inggris atau Indonesia, relevan dengan topik, dan tersedia dalam akses penuh. Proses seleksi dilakukan dengan metode PRISMA, serta kualitas artikel dievaluasi sebelum dianalisis secara tematik. Hasil studi menunjukkan lima tema utama: (1) adopsi dan penerimaan teknologi mobile, (2) efektivitas dan efisiensi akuntansi, (3) keamanan data, (4) inovasi dan pengembangan aplikasi, serta (5) perubahan peran dan kompetensi akuntan. Studi ini berkontribusi dalam memberikan pemetaan akademik yang sistematis dan menyeluruh mengenai teknologi mobile di bidang akuntansi, serta menawarkan implikasi praktis bagi pengembang aplikasi, pendidik, dan profesional akuntansi. Kajian ini juga mengidentifikasi area yang masih terbuka untuk penelitian lanjutan, seperti integrasi AI dan blockchain dalam aplikasi mobile accounting.
ANALISIS SENTIMEN ULASAN APLIKASI FINTECH PEMBIAYAAN SYARIAH AMMANA DI GOOGLE PLAY STORE Sri Ayu Sulistiawati; Dini Mardiana; Gunawan Aji
Jurnal Media Akademik (JMA) Vol. 4 No. 1 (2026): JURNAL MEDIA AKADEMIK Edisi Januari
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/zms8rv18

Abstract

Penelitian ini bertujuan menganalisis sentimen ulasan pengguna terhadap aplikasi fintech pembiayaan syariah Ammana sebagai bentuk evaluasi akuntabilitas dan kepatuhan syariah layanan. Data ulasan diperoleh dari Google Play Store dan dianalisis menggunakan model IndoBERT setelah melalui tahapan preprocessing, pelabelan sentimen berbasis rating, serta fine-tuning model. Hasil penelitian menunjukkan bahwa sentimen negatif mendominasi sebesar 63,3%, sedangkan sentimen positif mencapai 36,7%. Kata dominan pada ulasan negatif seperti pinjaman, data, tolak, dan uninstall menunjukkan adanya kendala pada proses pengajuan, verifikasi data, dan keandalan aplikasi. Sementara itu, ulasan positif yang memuat kata seperti sangat, bagus, dan semoga mencerminkan pengalaman pengguna yang baik pada beberapa fitur. Model IndoBERT menunjukkan performa akurat dengan nilai akurasi 89,63% dan F1-score 85,71%. Temuan ini mengindikasikan perlunya peningkatan transparansi, keamanan data, kejelasan proses layanan, serta kualitas operasional untuk memperkuat akuntabilitas dan kepatuhan syariah. Penelitian ini memberikan gambaran awal mengenai persepsi publik terhadap layanan fintech syariah dan dapat menjadi dasar perbaikan layanan ke depan.
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