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All Journal JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Accounting and Management Journal Community Development Journal Jurnal Inovasi Penelitian Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Indonesian Journal of Community Diversity and Engagement Prosiding Seminar Nasional Pengabdian Kepada Masyarakat National Conference for Ummah
Ghofirin, Mohammad
Universitas Nahdlatul Ulama Surabaya
Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Accounting and Management Journal

 1 
PENGARUH PENDIDIKAN KARAKTER DALAM PEMBELAJARAN AKUNTANSI KEUANGAN TERHADAP SIKAP ETIS MAHASISWA Ghofirin, Mohammad
JURNAL AKUNTANSI DAN MANAJEMEN Vol 2 No 1 (2018): AUGUST
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v2i1.66

Abstract

Character education is an education that is oriented not only to the mastery of teaching science (knowledge) but also the noble character (good character). The purposes of the study was to investigate the effect of character education which is integrated in financial accounting teaching and learning process to the students’ ethical attitudes. The results of the study showed that character education doesn’t affects students’ ethical attitudes (Sig 0.65 > 0.05). Therefore, it can be concluded from this study that character education integrated in financial accounting teaching and emotional intelligence affects the students’ ethical attitudes. The suggestions derived from the results of this study are: (1) For Accounting Department, State University of Malang, character education should be integrated explicitly on the whole subject of accounting department. (2) For lecturers, it is suggested to be willing and actively integrate character education in accounting teaching. (3) For other researchers, further research to examine the relationship between two independent variables is needed to be conducted. Therefore, it can be known whether one of the variables serve as a mediating or moderating variable.
ANALISIS PENGARUH RISIKO KREDIT DAN RISIKO OPERASIONAL TERHADAP PROFITABILITAS BANK UMUM BUMN TERDAFTAR DI BEI UNTUK PERIODE 2021–2022 Dina, Dina Anggraeni Susesti; Mohammad Ghofirin
JURNAL AKUNTANSI DAN MANAJEMEN Vol 7 No 2 (2023): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v7i2.4818

Abstract

The global economy is still having an impact on the banking industry. Financial and monetary conditions this year are better than the previous year. Several domestic factors support the expansion of the banking industry. The aim of this research is to see the influence of credit risk and operational risk on profitability in state-owned commercial banks listed on the IDX for the 20212022 period. This research method is multiple linear regression, using tools in the form of SPSS software. The results of this research show that credit risk and operational risk simultaneously influence profitability for state-owned commercial banks registered on the IDX in the 2021-2022 period, partially using Return on Assets (ROA).
Analisis Penerapan Standar Akuntansi Pemerintahan Desa pada Kantor Desa Gumulan Kecamatan Kesamben Kabupaten Jombang Nur Hamidah, Anggih; Ghofirin, Mohammad
JURNAL AKUNTANSI DAN MANAJEMEN Vol 9 No 1 (2025): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v9i1.7728

Abstract

This research investigates the implementation of Village Government Accounting Standards (SAPDesa) in the financial management of Gumulan Village, located in Kesamben District, Jombang Regency, during the 2022 fiscal year. Employing a qualitative method with a phenomenological approach, the study aims to understand how the village government applies SAPDesa in the processes of planning, implementation, reporting, and accountability. Data were collected through observation, documentation, and in-depth interviews with key village officials including the village head, secretary, financial staff, and members of the Village Consultative Body (BPD). The findings indicate that the village has generally followed the financial management procedures outlined in Permendagri Regulation No. 20 of 2018. Financial planning was conducted through participatory village meetings and resulted in the formulation of the RKPDesa and APBDesa documents. However, there was a delay in the ratification of the village budget. During implementation, financial transactions were recorded using the General Cash Book and supporting ledgers. The financial reports consisted of the Budget Realization Report (LRA) and Notes to Financial Statements (CaLK), but the village had not yet compiled a complete balance sheet or asset report. In terms of accountability and transparency, the village has made efforts to involve the community by providing access to financial information through village meetings and public information boards. Overall, the village government has demonstrated a commitment to transparent and accountable financial practices, although improvements are still needed in documentation and timely reporting. This research contributes to the understanding of public sector accounting practices at the village level and highlights the importance of strengthening governance through standardized reporting.
PENGARUH PENDIDIKAN KARAKTER DALAM PEMBELAJARAN AKUNTANSI KEUANGAN TERHADAP SIKAP ETIS MAHASISWA Ghofirin, Mohammad
JURNAL AKUNTANSI DAN MANAJEMEN Vol 2 No 1 (2018): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v2i1.66

Abstract

Character education is an education that is oriented not only to the mastery of teaching science (knowledge) but also the noble character (good character). The purposes of the study was to investigate the effect of character education which is integrated in financial accounting teaching and learning process to the students’ ethical attitudes. The results of the study showed that character education doesn’t affects students’ ethical attitudes (Sig 0.65 > 0.05). Therefore, it can be concluded from this study that character education integrated in financial accounting teaching and emotional intelligence affects the students’ ethical attitudes. The suggestions derived from the results of this study are: (1) For Accounting Department, State University of Malang, character education should be integrated explicitly on the whole subject of accounting department. (2) For lecturers, it is suggested to be willing and actively integrate character education in accounting teaching. (3) For other researchers, further research to examine the relationship between two independent variables is needed to be conducted. Therefore, it can be known whether one of the variables serve as a mediating or moderating variable.
Co-Authors Asnanur Faizah Asnanur Faizah Dina Anggraeni Susesti Dina, Dina Anggraeni Susesti Endah Tri Wahyuningtyas Endah Tri Wahyuningtyas EndahTri Wahyuningtyas Niken Savitri Primasari Nur Hamidah, Anggih Wahyuningtyas, EndahTri