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All Journal Jurnal Pendidikan Akuntansi (JPAK) Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal PAJAR (Pendidikan dan Pengajaran) PEDAGOGIK : JURNAL PENDIDIKAN Jurnal Akuntansi Bisnis Jurnal Iqtisaduna Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Ekonomi dan Akuntansi Jurnal Akuntansi
Nurul Fauziyyah
Universitas Nahdlatul Ulama Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengenalan Akuntansi Syariah Guna Meningkatkan Kompetensi Siswa/I dan Guru SMK Jurusan Akuntansi Nurul Fauziyyah; Ilham Ramadhan Ersyafdi; Fitriah Ulfah
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 2, No 1 (2022): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (700.322 KB) | DOI: 10.59818/jpm.v2i1.89

Abstract

This paper provides an overview of the implementation of community service carried out at SMK Bina Harapan Ciseeng. This community service is carried out in order to improve the competence of vocational students and teachers, especially the accounting department by providing an introduction to sharia accounting for students of SMK Bina Harapan Ciseeng. This Paper is a description Paper captured a series of preparatory activities and during the community service agenda. This activity was carried out targeting students and teachers at SMK Bina Harapan Ciseeng and the implementation is divided into several sessions. The summary of this community service is that it is a need to improve competence regarding sharia accounting among these students so that students' interest in sharia accounting can be accomodated and competencies related to industrial needs can be channeled through competent graduates in their fields.
PENYULUHAN PENGENALAN ANTI FRAUD BAGI SISWA/I SMA DAN SMK SEBAGAI UPAYA PENCEGAHAN TINDAKAN KECURANGAN Ilham Ramadhan Ersyafdi; Habsyah Fitri Aryani; Nurul Fauziyyah
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 1, No 1 (2021): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (713.557 KB) | DOI: 10.59818/jpm.v1i1.32

Abstract

This paper is a paper written based on the results of the implementation of Community Service for 190 students and several teachers at SMA Muhammadiyah 23 Jakarta and SMK Bina Harapan Ciseeng. The aim of this socialization is to provide an understanding of the various acts of fraud, dangers, and losses due to fraud. Moreover, students are able to instill anti-fraud character and attitude since school. In the implementation of this Community Service, there is a pre-test to find out students’ level of knowledge about fraud and the materials were delivered by andragogy method, which is a combination of lecture, discussion, and question and answer methods. Thus, the activity ended with a documentation session and providing souvenirs for the best questioners and answerers. The results obtained are that the term “fraud” and the level of understanding about fraud are still not familiar enough among these students so that through this activity it is hoped that they will be able to think and act ethically and help reduce, prevent, and eradicate fraud in the future.
THE POTENTIAL OF AUGMENTED REALITY TO TRANSFORM EDUCATION INTO SMART EDUCATION Nurul Fauziyyah
JURNAL PAJAR (Pendidikan dan Pengajaran) Vol 3, No 4 (2019)
Publisher : Laboratorium Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33578/pjr.v3i4.7433

Abstract

The paper used as a review material for this paper is "The Potential of Augmented Reality to Transform Education into Smart Education" by Gabriela Kiryakova, et al. published by TEM Journal Vol. 7 in 2018. In general, the paper reviewed the role of education in modern society that seeked to make life smarter in ordered to face the changing challenges of the world and strived to prepare students to become members of the community that were fully integrated with the living environment and technological developments. Smart education is an education system based on smart devices and smart technologies such as cloud computing, big data, and others. In an effort to implement smart education, augmented reality was implied. The specific purpose of the paper was to reveal the potential of augmented reality to transform traditional education into smart education. Augmented reality is considered as one of the technologies that can change learning significantly. In addition, the most important advantage of augmented reality compared to virtual reality is overcoming the risk of social isolation and lack of social skills and communication among users.
Dampak COVID-19 Terhadap Tren Sektoral Harga Saham Syariah di Indonesia Ilham Ramadhan Ersyafdi; Nurul Fauziyyah
Jurnal Iqtisaduna Vol 7 No 1 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v7i1.20214

Abstract

COVID-19 merupakan isu global yang masih menjadi momok besar bagi berbagai industri di Indonesia, tak terkecuali pasar modal syariah. Dalam rangka melihat tren pergerakan pergerakan harga saham syariah yang terdaftar di Jakarta Islamic Index (JII) pada masa pandemi COVID-19 selama Januari hingga Desember 2020, maka penelitian ini dilakukan. Penelitian ini menggunakan event study dengan menganalisis salah satu indeks di pasar saham syariah Indonesia yang terdaftar di Bursa Efek Indonesia yaitu Jakarta Islamic Index (JII). Metode analisis yang digunakan adalah metode analisis deskripsif. Terdapat kesamaan reaksi pada semua sektor saham syariah yaitu terjadi penurunan harga saham yang tajam pada tanggal 9 dan 12 Maret 2020, namun tren penurunan harga saham yang bervariasi. Basic Materials, Industrial, Consumer Non Cyclicals dan Healthcare adalah sektor yang penurunan harga sahamnya di bawah dari 30%. Emiten–emiten yang bidang usaha pertambangan batu bara, wholesale (durable goods), produk makanan termasuk makanan hewan, FMCG, farmasi, rumah sakit, penyelenggara jaringan merupakan emiten yang saham terkoreksi di bawah 15% bahkan lebih. Pergerakan harga saham memang dipengaruhi juga oleh isu-isu global dan nasional yang sedang terjadi, pada kasus ini pergerakan harga saham dipengaruhi oleh COVID-19.
DAMPAK COVID-19 TERHADAP KUALITAS AUDIT Ilham Ramadhan Ersyafdi; Nurul Fauziyyah
Jurnal Akuntansi Bisnis Vol 15, No 2 (2022): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v15i2.2914

Abstract

ABSTRACT: This study aims to describe what areas need to be considered in auditing and audit quality during the pandemic using the literacy study method or what is called library research. The data used include previous research, current data from relevant sources, books, and various reports related to the topic under study. The exposition method is the data analysis method used in this study. There are 8 things that need to be considered during this pandemic, namely (1) Identification and assessment of the risk of material misstatement, (2) auditor's response to risk assessment, (3) audit evidence, (4) audit of accounting estimates, (5) subsequent events, ( 6) going concern, (7) modification of the audit report opinion, and (8) emphasis on matters in the audit report where audit is a top priority in the list of auditors when they work at the end of the financial year. The results of the study stated that COVID-19 tends to have a negative impact on audit quality as seen from various surveys that auditors have difficulty in gathering audit evidence.Keywords:  Audit Report, Audit Quality, COVID-19.  ABSTRAK: Penelitian ini memiliki tujuan untuk menggambarkan area – area apa saja yang perlu diperhatikan dalam audit dan dampaknya terhadap kualitas audit pada masa pandemi dengan metode studi literasi atau disebut penelitian pustaka. Data yang digunakan di antaranya adalah penelitian terdahulu, data terkini dari sumber yang relevan, buku, dan berbagai laporan yang berkaitan topik yang diteliti. Metode eksposisi menjadi metode analisis data yang digunakan dalam penelitian ini. Terdapat 8 hal yang perlu diperhatikan saat pandemi ini yaitu (1) mengidentifikasi dan menilai risiko salah saji material, (2) respons auditor terhadap penilaian risiko, (3) bukti audit, (4) audit atas estimasi akuntansi, (5) peristiwa kemudian, (6) going concern, (7) modifikasi opini laporan audit, dan (8) penekanan hal dalam laporan audit dimana bukti audit merupakan prioritas utama dalam daftar kekhawatiran auditor saat mereka bekerja pada akhir tahun keuangan. Hasil penelitian menyatakan bahwa COVID-19 cenderung berdampak negatif terhadap kualitas audit dilihat dari berbagai survei bahwa auditor mengalami kesulitan dalam mengumpulkan bukti audit.Kata Kunci: Laporan Audit, Kualitas Audit, COVID-19.
Wajah pembelajaran online akuntansi era pandemi Nurul Fauziyyah; Ilham Ramadhan Ersyafdi
FORUM EKONOMI Vol 24, No 4 (2022): Oktober
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v24i4.11847

Abstract

Pandemi COVID-19 telah mengganggu semua aspek seperti kesehatan, ekonomi, keuangan, pendidikan, serta cara bekerja dan belajar. Di masa pandemi, pembelajaran online menjadi solusi pendidikan dan keberadaan pandemi COVID-19 membantu mempercepat kemajuan sistem pendidikan. Penelitian ini merupakan studi kepustakaan dengan menggunakan metode analisis data deskriptif melalui tahapan pengumpulan data, telaah data, analisis data, kemudian memberikan gambaran gambaran besar pembelajaran online khususnya bidang akuntansi pada masa pandemi. Dari penelitian sebelumnya tergambar bahwa banyak faktor yang dapat memengaruhi keberhasilan pembelajaran online, namun masih terdapat kendala dan kekurangan seperti kendala teknis dan nonteknis. Preferensi dalam menggunakan platform atau media pengajaran online di setiap universitas juga berbeda dan efektivitas pembelajaran online juga masih perlu ditingkatkan untuk mencapai hasil yang diharapkan.
Dampak covid-19 pada pasar saham di berbagai negara Nurul Fauziyyah; Ilham Ramadhan Ersyafdi
FORUM EKONOMI Vol 23, No 1 (2021): Januari
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v23i1.8573

Abstract

COVID-19 is an unbelievable infectious disease that first emerged in China and then spread widely to other countries around the world. This pandemic which initially caused extraordinary turmoil in the health sector has gradually devastated other sectors such as education, eeconomic, financial, especially the world stock market. The unbalance condition of the world stock market began since the announcement of COVID-19 by WHO and until now the COVID-19 pandemic has not been completely resolved so that this uncertainty makes the world stock market experiencing negative turmoil. This paper aims to provide an overview of global stock market conditions at the time of the COVID-19 pandemic. This study was conducted by previous studies and associated with current information, data from credible sources, and several book references or also known as literature study. Stock market data are taken from the official stock exchange websites of each country using closing share prices at the end of each month from January to March 2020. The data analysis method used in this study is descriptive analysis method. Results showed that various countries in the world experienced a negative turmoil on their stock markets due to the presence of COVID-19 and the worst condition occurred on March 2020. In addition, among other pandemics that have occurred before, COVID-19 is one of the most shocking pandemics in the world, especially on the stock market. However, stock markets in ASIA were more severely affected than in Europe.
THE EFFECT OF MANAGEMENT ACCOUNTING SYSTEMS ON FIRM PERFORMANCE : STUDIES IN VARIOUS COUNTRIES Nurul Fauziyyah
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol 1 No 2 (2021): MIZANIA Jurnal EKonomi Dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v1i2.240

Abstract

Abstract Uncertainty will always be present and be a challenge for companies or organizations if they want to continue to exist and develop. The rapid changing era and technological developments require companies or business to improve the performance of companies or organizations in the midst of increasing competitive pressure. This makes Management Accounting System (MAS) as a very fundamental tool for companies or organizations to support management in the decision-making process. The changes that occur can affect the characteristics of MAS in each company or organization and also the differences in the needs and conditions of the company are the causes of these differences. This study aims to provide an overview of what and how the influence of the Management Accounting System (MAS) on the performance of companies in various countries. This study is a literacy study based on theoretical descriptions, findings and other research materials obtained from reference materials. The data analysis method in this research is descriptive analysis method by going through the stages of collecting data from various national and international journals, reviewing data, analyzing data, and drawing conclusions. The findings of this study indicate that there are previous studies that are in line with the argument that states the influence of MAS on company performance, but there are also previous studies that are not in line with this argument. These differences exist because the implementation and design of MAS in various companies and organizations is associated with contingency factors such as technology, organizational structure, environment, and many more. Keywords: Management Accounting System (MAS), Firm Performance, Organizational Performance
Tekanan Akademik Mahasiswa Akuntansi Berdasarkan Gender (Studi pada Mahasiswa Akuntansi UNUSIA) Hudri Ahmad Hudori; Nurul Fauziyyah
Jurnal Pendidikan Akuntansi (JPAK) Vol 11 No 1 (2023)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v11n1.p78-86

Abstract

This research aimed to provide a picture of the level of academic stress and the causes of the stress experienced by accounting students based on gender by analyzing and comparing the results of both to answer the question of whether there is a significant difference between the academic pressure experienced by male and female. This research used a survey method by distributing the instrument online through the google form. A total of 62 accounting students were chosen as the respondents in this study, including 27 male and 35 female students. The statistical analysis used in this research is the independent t-test using SPSS version 25 software. The results of this research showed that there was no significant difference between the academic stress experienced by accounting students, both male and female. This means that gender does not affect the academic stress experienced by accounting students at UNUSIA, however the average level of academic stress among accounting students is at a high category. Therefore, students and universities are expected to find ways to reduce the level of academic stress experienced. Students are able to cope with it by managing time and seeking social support and for universities it can be by providing counseling services for students.
Dampak Resesi 2023 terhadap Harga Saham di Indonesia Sintia Nur Afifah; Nurul Fauziyyah
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol 3 No 1 (2023): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v3i1.612

Abstract

A recession is a sluggishness, as if it had stopped, in trade, industrial and so on or a decline of trade (industry) activities. The economic recession greatly affected the Jakarta Composite Index (IHSG). The phenomenon of the reddening of the stock market started after the WHO announced COVID-19 and has experienced a drastic decline since the economic recession. The economic recession that previously occurred in 1997 is expected to occur again in 2023 so that this has become the cause of negative turmoil on the global stock market, especially Indonesia. Therefore, this study aims to provide an overview of the impact of the 2023 recession on stock prices on the Indonesian capital market JCI. This research is a literacy study using previous studies related to the decline in stock prices in Indonesia, the latest information from relevant sources, and various reports on the topic being researched. The data analysis method in this study is a descriptive analysis method. The results of this study stated that the recession had a negative impact on the development of stock performance as seen from the JCI in the second week of January 2023 which was caused by economic instability, slowing company profit growth, and investor concerns.
Co-Authors Alviansyah Sugama Amita Zakiyatun Anjeli Saputri Ersyafdi, Ilham Ramadhan Fitria Auldri Desiana Fitria Ulfa Fitriah Ulfah Habsyah Fitri Aryani Hudri Ahmad Hudori Mariska Nur Hanifah Muhammad Aras Prabowo Sintia Nur Afifah Siti Khomsatun