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All Journal JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal RAK (Riset Akuntansi Keuangan) Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Owner : Riset dan Jurnal Akuntansi Jurnal ABDINUS : Jurnal Pengabdian Nusantara SOLUSI Bubungan Tinggi: Jurnal Pengabdian Masyarakat Eksos Jurnal ABDIMAS (Pengabdian kepada Masyarakat) UBJ Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Wisanggeni : Jurnal Pengabdian Masyarakat Mizania : Jurnal Ekonomi dan Akuntansi Media Ilmiah Akuntansi JURALINUS JURDIASRA Innovation Business Management and Accounting Journal
Habsyah Fitri Aryani
Universitas Nahdlatul Ulama Indonesia
Religion Arts Humanities Computer Science & IT 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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Membangun Kesadaran Kolektif tentang Bahaya TPPU dan TPPT Aras Prabowo, Muhammad; Umam, Fuadul; Lutfa, Asna; Yasik, Fatkhu; Mubayyinah, Fira; Khotimah, Khusnul; Erfandi, Erfandi; Qodir, Abdul; Nurhidayat, Samsul; Fitri Aryani, Habsyah
Wisanggeni: Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2025): Desember (2025) Wisanggeni : Jurnal Pengabdian Masyarakat
Publisher : Institut Agama Islam Ma’arif NU (IAIMNU) Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25217/wisanggeni.v5i2.7009

Abstract

This community engagement research aims to build collective awareness among young people regarding the dangers of money laundering (TPPU) and terrorism financing (TPPT) through the “Diskusi Kontemporer GEMA APUPPT” program at Universitas Nahdlatul Ulama Indonesia (UNUSIA). The program is designed as a literacy and advocacy movement that positions students not merely as objects of socialization, but as agents of change. The study employs a participatory action research approach with mixed methods, using pre-test and post-test instruments, participatory observation, in-depth interviews, and focus group discussions. The activities involve cross-stakeholder collaboration, including PPATK, financial institutions, and the academic community. The findings indicate a significant increase in participants’ knowledge and critical attitudes toward the concepts, modes, and impacts of TPPU/TPPT, alongside the growth of legal and ethical awareness grounded in Aswaja values and maqāṣid al-sharīʿah. Students began to demonstrate the ability to identify suspicious transaction patterns in digital spaces, refuse invitations to become money mules, and promote integrity-based financial practices through digital campaigns. This study concludes that the GEMA APUPPT model is effective as a prototype of a campus youth movement for the prevention of TPPU/TPPT and has the potential to be replicated in other higher education institutions as part of a national education program against financial crime.
Perception Analysis of the 24-Hour Operation Ban on Madura Stalls Vita Febria Mutia Zein; Muhammad Aras Prabowo; Habsyah Fitri Aryani
Innovation Business Management and Accounting Journal Vol. 4 No. 2 (2025): April - June
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2025.031

Abstract

Analyzing the potential impact of the 24-hour operational ban on stalls madura on the socioeconomic dynamics of the community, especially in the Matraman area in central Jakarta, is the main objective of this research. Researchers envision Jakarta as a benchmark, if the 24-hour operational ban policy for Madura stalls is implemented nationally. So that this research can provide an overview of the impact that will occur if the policy is implemented. Through data collection, both in the form of previous research on related themes and data from interviews with madura shop owners at the research location, it becomes a source of reference in compiling this research. The results of adjustments to the data and facts show that there is a suspicion of a conflict of interest by the government in initiating the policy. Therefore, due to the economic and social impacts caused by injustice, a more massive government role is needed.
Perspective of the Accountant's Code of Ethics on Weton Market Characteristics According to Cultural Beliefs Habsyah Fitri Aryani; Siti Nur Hanifa; Muhammad Aras Prabowo
Innovation Business Management and Accounting Journal Vol. 4 No. 3 (2025): Financial Crime in Digital Era
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.icals.2024.004

Abstract

This research aims to find out and understand the accounting code of ethics. The accounting code of ethics is a set of principles and standards designed to serve as guidelines for accountants to behave professionally and responsibly in carrying out their duties. The accounting code of ethics consists of five accounting principles. including objectivity, integrity, confidentiality and professional behavior, competence and professional prudence. These five basic principles can be internalized into the character of market days according to Javanese cultural beliefs. The market day consists of five days, namely legi, pahing, pon, wage, and kliwon. The five market days have different characteristics. The characteristics of each market day can be used as role models for an accountant in carrying out professional duties and responsibilities. This research uses a literature review study with an explanation of each basic principle of accounting professional ethics which is then internalized into the weton character of Javanese cultural market days.
Analysis of the Application of Profit Sharing Method from A Javanese Cultural Perspective in South Sumatera Muhammad Aras Prabowo; Baeby Aulia Frisca Yanti; Habsyah Fitri Aryani
Innovation Business Management and Accounting Journal Vol. 4 No. 3 (2025): Financial Crime in Digital Era
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.icals.2024.008

Abstract

This study aims to analyze the application of the accountant’s codeof ethics in the Javanese cultural profit-sharing method in SouthSumatera. This study uses a literature study, or literature review,and analyzes data with a descriptive qualitative approach. Theliterature sources used include journal articles that are relevant tothe research topic. This study reveals that there are three thingsrelated to profit-sharing including (1) maro or paron, (2) farmlaborers, (3) wong tani. These three values strengthen theapplication of the accountant’s code of ethics in the profit-sharingmethod.
Analysis of the Code of Ethics of the Five Pandawa Character Perspective Accountants Muhammad Aras Prabowo; Emilia Rachmi Muntaha; Habsyah Fitri Aryani
Innovation Business Management and Accounting Journal Vol. 4 No. 3 (2025): Financial Crime in Digital Era
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.icals.2024.011

Abstract

This study explores the use of "five" metaphors from the Mahabharata epic to describe five fundamental principles in accountant ethics. Each Pandavas character is associated with core principles that guide the professional behavior of accountants. This research method uses the literature method. The results of the discussion containing character and its history, Yudhishthira symbolizes integrity, emphasizing the importance of honesty and justice. Bhima reflects professional and caution competence, calling for strength in knowledge and skills. Arjuna describes objectivity, where accountants must maintain neutrality and not favor in decision making. Nakula is associated with the principle of confidentiality, emphasizing the importance of maintaining confidential information. Finally, Sahadeva symbolizes professional behavior, which requires accountants to act ethically and in accordance with professional standards. By using this analogy, this research offers a new way to understand and teach the principles of accountant ethics through the merging of cultural values ​​and professionalism.
Accounting Ethics in the Era of Globalization: A Betawi Cultural Perspective Muhammad Aras Prabowo; Kafka Nafisah Maulidiyah; Habsyah Fitri Aryani
Innovation Business Management and Accounting Journal Vol. 4 No. 3 (2025): Financial Crime in Digital Era
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.icals.2024.015

Abstract

This research examines the interpretation and application of accounting ethics in the Betawi community amidst the influence of globalization. Using the literature review method, this study explores how Betawi cultural values such as honesty, integrity, and social responsibility influence local accounting practices. The findings show that despite the pressure to adopt international accounting standards such as IFRS and GAAP, Betawi accounting practitioners try to maintain a balance between global standards and their local cultural values. This research underscores the importance of understanding accounting ethics in the context of local culture to strengthen sustainable accounting practices in Indonesia.
Analysis of Betawi Culture from the Perspective of Professional Ethics in Public Accountants Muhammad Aras Prabowo; Fauzan Hasim; Habsyah Fitri Aryani
Innovation Business Management and Accounting Journal Vol. 4 No. 3 (2025): Financial Crime in Digital Era
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.icals.2024.019

Abstract

This inquiry points to growing Betawi social values with the code of morals for bookkeepers to extend the polished skill and compliance of bookkeepers with the code of morals. The research method utilized could be a written survey utilizing clear information examination. The writing sources utilized are inquiries about results that are suitable to the inquiry about a point. The comes about gotten within the investigate uncover that there are five Betawi social values that have keenness to strengthen the accountant's code of morals. These values. among others, (1) Legitimate (Betawi workers' ethos is nice and legitimate), (2) Firm (immovable in their position and not effectively affected), (3) Agile (able to work rapidly and productively), (4) Ajer ( slick, careful, grinning), (5) Kitchen insider facts (firm in keeping privileged insights). These five elective values are utilized to reinforce polished skills and uphold the laws and directions of the accountant's code of morals, Particularly with a Betawi social foundation.
Membangun Kesadaran Ekoteologi dan Refleksi Kebijakan Tatakelola SDA Muhammad Aras Prabowo; Siti Nur Hanifa; Aloys Budi Purnomo; Farid F. Saenong; Nur Arfiyah Febriani; Habsyah Fitri Aryani; Handy Fernandy; Adrinoviarini Adrinoviarini; Asiroch Yulia Agustina; Ahsanul Minan
Wisanggeni: Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2026): Juni (2026) Wisanggeni : Jurnal Pengabdian Masyarakat
Publisher : Institut Agama Islam Ma’arif NU (IAIMNU) Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25217/wisanggeni.v6i1.7274

Abstract

Repeated flooding on the island of Sumatra over the last decade has shown that hydrometeorological disasters cannot be understood merely as weather-related problems, but rather as a nexus of ecological crisis, Natural Resource (NR) governance, and exploitative patterns of human–nature relations. This community service activity was conducted in the environment of Istiqlal Mosque PKUMI through panel discussions, public dialogues, and the formulation of policy recommendations. The ecotheology framework was employed to connect spiritual dimensions, public ethics, and environmental policy; meanwhile, “ecological repentance” was used as a transformative concept: changes in awareness, behavioral transformation, and policy correction. The results of the activity indicate four main findings: (1) ecotheology is effective as a “moral language” to broaden acceptance of pro-environmental policies; (2) criticism of the technocratic-extractive paradigm needs to be integrated with the principles of precaution and ecological justice; (3) ecotheological education through a love-based/eco-empathy curriculum has the potential to build intergenerational ecological ethics; and (4) policy recommendations emphasize a moratorium on problematic permits, meaningful public participation (FPIC), enforcement of the polluter pays principle, and the reallocation of extractive subsidies for basic services and ecological restoration. The main outputs of this community service activity are policy recommendations and the strengthening of collaborative networks across faith communities, universities, Islamic boarding schools, mass organizations, and policymakers as the foundation of an ecological repentance movement.
Pengungkapan Perbankan Hijau dan Kinerja Bank Syariah di Indonesia: Eksplorasi Hubungan dan Peran Moderasi Regulasi Siti Khomsatun; Habsyah Fitri Aryani; Adista Ika Pramesti
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2578

Abstract

The impact of globalization on economic growth has been predominantly negative, as widely noted. There is a need for environmental responsibility, including within Islamic banking. The environmental responsibility of Islamic banking aligns with the fundamental objectives of Sharia or maqashid sharia. Therefore, the aim of this study is to explore the relation of green banking disclosure and the maqasid shariah performance. The second objective is to investigate the moderating role of regulations on the relation of green banking disclosure and maqashid Shariah performance. This research utilizes 92 observations from 16 Islamic banks from 2017 to 2023, with employing an unbalanced panel data. Moderated regression analysis is conducted for each dimension of green banking disclosure. The findings indicate that green banking disclosure related to employees and customers dimension positively impact on maqashid sharia performance, which is the daily operational dimension of green demonstrates a significant negative. While the policy dimension of green banking shows no effect. Another finding of this study is the absence of evidence for moderation by regulation SEOJK No. 16 of 2021. However, if using 10% significance level, moderation role of regulation indicates that regulations weaken the negative effect of daily operational dimensions on maqashid Sharia performance.
Konstelasi Faktor Individual, Organisasional, dan Situasional dalam Pembentukan Perilaku Etis Akuntan Sintia Nur Afifah; Habsyah Fitri Aryani
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 6 No. 1 (2026): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Economics and Business Faculty UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v6i1.1954

Abstract

Accountants' ethical behavior is a fundamental aspect in maintaining the integrity of the profession and public trust in financial information. In professional practice, accounting decision making is not only influenced by technical competence, but also by moral considerations shaped by individual, organizational and situational factors. Various empirical studies have examined these factors, but the results are still fragmented and do not provide an integrated understanding. This research aims to systematically examine the factors that influence accountants' ethical behavior through a Systematic Literature Review (SLR) approach. Literature searches were carried out using Google Scholar and Publish or Perish, with the criteria being articles in accredited journals SINTA 4 and SINTA 5 for the period 2014–2024. A total of 12 selected articles were analyzed using a thematic synthesis approach. The research results show that accountants' ethical behavior is formed through complex interactions between individual, organizational and situational factors. Individual factors act as basic capacities in ethical judgment, organizational factors as controlling mechanisms through culture and value systems, and situational factors as triggers that test behavioral consistency under conditions of work pressure. Analysis shows that situational pressure has the strongest tendency to trigger unethical behavior, especially when it is not balanced by adequate organizational support.
Co-Authors Abdul Qodir Adista Ika Pramesti Adrinoviarini, Adrinoviarini Ahmadi, Lusiana Putri Ahsanul Minan Alamsyah, Arif Allaudza’i, Hanif Aloys Budi Purnomo Asiroch Yulia Agustina Asna Lutfa Assyifa, Mutiya Nur Baeby Aulia Frisca Yanti Devi Nurmah Wani Emilia Rachmi Muntaha Erfandi AM Ersyafdi, Ilham Ramadhan Farid F. Saenong Fauzan Hasim Fauziyyah, Nurul Fira Mubayyinah Handy Fernandy Hanipa, Siti Danila Hidayani, Hidayani Hidayat, Muhammad Fajri Hidayat, Safrudin Hululudin, Hululudin Ikhwana, Fariha Ilham Ramadhan Ersyafdi Jaka Isgiyarta Kafka Nafisah Maulidiyah Khomsatun, Siti khusnul khotimah Mariska Nur Hanifah Mu’minin, Saeful Muhammad Aras Prabowo Munir, Ahmad Misbakhul Mu’minin, Saeful Noviyanti Noviyanti Nur Arfiyah Febriani Nurhidayat, Samsul Nursaleh, Rama Nurul Fauziyyah Pramesti, Adista Ika Rahmah, Nurbaeti Ruli Bestari Ruli Bestari Sabila, Sabila Saputri, Anjeli Shabrina Munthazah Sintia Nur Afifah Siti Nur Hanifa Siti Nur Hanifa Taufik Hidayadi Ulfa, Fitria Ulfah, Fitriah Umam, Fuadul Vita Febria Mutia Zein Yasik, Fatkhu Yuliana Yuliana Zakiyatun, Amita Zulva, Indana