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All Journal JURNAL AKUNTANSI DAN AUDITING Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal RAK (Riset Akuntansi Keuangan) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Economac: Jurnal Ilmiah Ilmu Ekonomi Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Jurnal REP (Riset Ekonomi Pembangunan) Jurnal Riset Akuntansi dan Keuangan JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Economic and Education Journal (Ecoducation) Jurnal Maps (Manajemen Perbankan Syariah) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Jendela Inovasi Daerah Jurnal Ilmiah Wahana Pendidikan JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Transekonomika : Akuntansi, Bisnis dan Keuangan Akuntansi'45 EKONOMIKA45 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Banco: Jurnal Manajemen dan Perbankan Syariah Jurnal Pengabdian Masyarakat Tjut Nyak Dhien CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Populer: Jurnal Penelitian Mahasiswa Journal of Creative Student Research Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Manajemen dan Ekonomi Kreatif Jurnal Kendali Akuntansi Journal of Applied Accounting Jurnal Riset Manajemen Basic and Applied Accounting Research Journal Jurnal Akuntan Publik Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Riset Ilmu Manajemen Bisnis dan Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi Economic and Education Journal (Ecoducation) Global Leadership Organizational Research in Management Ecoducation JEBA
Endang Kartini Panggiarti
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Analisis Akuntansi Kombinasi Bisnis Dengan Konvergensi IFRS Pada Laporan Keuangan Perusahaan Muhamad Riswantoro; Wisnu Pramudya; Ahmad Danu; Endang Kartini Panggiarti
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 2 No. 1 (2024): Februari : Maeswara
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v2i1.596

Abstract

In today's competitive business environment, there are many companies that look like a single entity when in fact they are made up of several separate companies. Some of these companies conduct business combinations consisting of mergers, acquisitions, and consolidations. In conducting these business combinations, there are regulations that govern, namely PSAK 22 as a result of IFRS convergence. This study aims to further analyze business combinations with IFRS convergence. The research method used is a quantitative engineering approach by focusing on literature review. The results of this study indicate a change in the purchase method to goodwill impairment testing, adjustments to non-controlling interests, and more detailed disclosures.
Pengaruh Nilai Kapitalisasi Saham Syariah, Nilai Ukuran Perusahaan, Dan Inflasi Terhadap Pertumbuhan Ekonomi Pada Tahun 2016-2023 Irmawati, Ayu; Panggiarti, Endang Kartini; Retnosari, Retnosari
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): SEPTEMBER
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2428

Abstract

This study aims to empirically examine the effect of Sharia Stock Capitalization Value, Company Size Value, and Inflation on Economic Growth in 2016-2023, a case study on the Indonesian Sharia Stock Index (ISSI). The method used in this research is quantitative method. This study has a population of 202 companies listed in ISSI during 2016-2023. The sampling technique is to use purposive sampling, so that the total sample obtained is 32 companies. Data analysis using multiple linear regression analysis with the help of tools in the form of SPSS 26. The results of this study indicate that the variables of company size and inflation have a significant positive effect on economic growth. Meanwhile, the Islamic stock capitalization value variable has a negative and significant effect on economic growth. The conclusion of this study indicates that economic growth will increase if large companies can more effectively carry out social and economic responsibilities, thereby promoting inclusive and sustainable growth, and controlled inflation below ten percent. Meanwhile, Islamic stocks have a negative impact on economic growth due to the low level of public literacy regarding Islamic stocks. Keywords: Sharia Stocks, Firm Size, Inflation, Economic Growth
Analisis Penerapan PSAK 16 tentang Perlakuan Akuntansi Aset Tetap pada Perusahaan di Indonesia Nova Nur Azizah; Rahma Aulia; Selli Dwi Parwati; Endang Kartini Panggiarti
Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 1 (2024): Februari : Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v2i1.528

Abstract

The company plays an important role for its main goal, namely the achievement of maximum profit on the investment invested. The company must be able to manage and utilize economic resources that have been invested properly, one form of company investment is in the form of assets as used to support company operations. Every company must have fixed assets, because the role of fixed assets is very large in the company. Of the various types of assets, fixed assets are one of the important assets that support the company's operations. In terms of maximizing the use of fixed assets, a correct and appropriate policy is needed in the management of the company's fixed assets. Therefore, when making decisions, the right information tools are needed about fixed assets, one of which is based on PSAK 16. This study aims to determine the application of PSAK 16 on the accounting treatment of fixed assets in companies in Indonesia. The method used in the research is descriptive qualitative with a literature review approach. The data source used is secondary data that has been analyzed and developed in order to elaborate the research topic. Based on the results of the study, it can be concluded that the recognition, measurement, and disclosure of fixed assets in companies in Indonesia have generally been in accordance with PSAK No. 16.
Analisis Pengaruh Merger Dan Kinerja Keuangan Terhadap Nilai Perusahaan: Studi Kasus Pada PT Gojek Tokopedia (GOTO) Tbk Tahun 2021 – 2023 Cornellius Nathanael Hartanto; Muhammad Fata Aditya; Irvan Adetyatama Diono Putra; Endang Kartini Panggiarti
Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 1 (2024): Februari : Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v2i1.570

Abstract

The research goal is to analyze the impact of merger which is conducted by Gojek and Tokopedia and their financial performance during 3 years after merger to company’s value. This research use qualitative method description analyzing from various related literature. The result show that merger have a impact to company’s value. Financial performance in this research use liquidity ratio, solvability ratio, and profitability ratio. Ratio liquidity don’t have impact to company’s value while solvability and profitability have impact to company’s value.
Determinan Perilaku Orang Membayar Pajak atau dan Zakat: Panggiarti, Endang Kartini; Priyono, Nuwun; Iswanaji, Chaidir; Arifah, Siti; Alwi, Sofwan
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i2.3589

Abstract

This study aims to analyze the determinants that influence individual behavior in paying taxes and or zakat, as well as examine the service quality of management institutions and the satisfaction of tax or zakat recipients. These factors are reliability, tangibles, empathy, responsiveness and adherence to stakeholder satisfaction. This research was conducted in the city and district of Magelang with a sample of 40 people. This research method uses a mix method, namely a quantitative approach (regression test), and a qualitative approach (case study). The results of the study show that only reliability has a significant positive effect on the level of satisfaction of zakat payers, while the other hypotheses have no positive and significant effect on both the satisfaction of zakat paying stakeholders and taxes. Keywords: Taxes, Zakat, Zakat Management Organizations, Amil Zakat Institutions
Pelatihan Pengelolaan Keuangan Bank Sampah di Desa Kalijoso, Kecamatan Secang, Kabupaten Magelang Wahyudi, Muhamad; Panggiarti, Endang Kartini; Suryatimur, Kartika Pradana; Rokhaniyah, Siti; Sitoresmi, Mumpuni Wahyudiarti; Agita, Sherindea Permata; Aosiliana, Putri
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 7, No 1 (2024): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v7i1.6140

Abstract

Bank Sampah memiliki peran strategis dalam menjaga kelestarian lingkungan hidup dan pembangunan ekonomi nasional. Permen LH No 13 tahun 2013 mengatur mekanisme pengelolaan bank sampah, yang diantaranya berupa pengelolaan dan pencatatan keuangan bank sampah. Salah satu organisasi bank sampah yang dikelola secara swadaya adalah Bank Sampah Perumahan Ndalem Kalijoso RW 9 Desa Kalijoso, Kecamatan Secang, Kabupaten Magelang yang teridentifikasi belum menerapkan pencatatan keuangan yang memadai. Tim pengelola Bank sampah masih menggunakan pencatatan manual dengan menggunakan buku tulis, sehingga data keuangan Bank Sampah Perumahan Ndalem Kalijoso RW 9 sulit untuk dianalisa, tidak efektif dan efisien. Hal tersebut juga berpotensi merugikan nasabah apabila pengelolaan keuangan tidak diperbaiki. Tim pengabdian kepada masyarakat Fakultas Ekonomi Universitas Tidar merespon hal itu dengan melaksanakan pelatihan pengelolaan keuangan bank sampah. Pelatihan ini diikuti oleh pengelola bank sampah, pengurus PKK dan perwakilan anggota PKK yang berjumlah 45 orang. Kegiatan ini cukup berhasil untuk meningkatkan wawasan para peserta terkait dengan potensi ekononi sampah, konsep pengelolaan keuangan, pengelolaan keuangan bank sampah, Permen LH No 13 Tahun 2012, mekanisme kerja bank sampah, serta pencatatan keuangan bank sampah. Hasil evaluasi kegiatan dengan pre-test dan post-test (kuesioner) terlihat adanya peningkatan pemahaman sebesar 48,15%, peningkatan praktis 36, 82%  dan peningkatan ekonomis yang diukur dari laba pengelolaan bank sampah sampai dengan 11,73%. 
IMPLEMENTATION OF SHARIA-BASED FINANCIAL SYSTEM BY OJK: PROMOTING A SUSTAINABLE AND INCLUSIVE ECONOMY Hibatullah, Krisna Rizqi Adi; Ramadhan, Naufal Luthfi; Panggiarti, Endang Kartini
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 3 (2023): APRIL
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i3.666

Abstract

The OJK plays a pivotal role in developing financial products that adhere to Shariah principles, as well as promoting financial inclusion through the expansion of microfinance and the enhancement of the infrastructure and ecosystem of the Shariah financial sector. Furthermore, the OJK actively engages in fostering Shariah financial literacy within the community and collaborates with various stakeholders to improve accessibility to Shariah finance. This article aims to examine the implementation of a Shariah-based financial system by the Financial Services Authority (OJK) with the aim of fostering sustainable and inclusive economic growth. The research methodology employed in this article is qualitative descriptive research, which elucidates the Shariah financial system implemented by the OJK to drive sustainable and inclusive economics. This article underscores the importance of sustainable economic growth and emphasizes the necessity of cooperation between the government, private sector, civil society, and international institutions to achieve these objectives. The OJK assumes a critical role in overseeing and ensuring the compliance of financial institutions with Shariah principles, while also advocating for awareness and understanding of Shariah finance and its associated benefits through educational and training programs. This article highlights the significance of enhancing awareness and understanding of the Shariah-based financial system among Indonesian society, and proposes measures that can be undertaken by the OJK to promote this objective. It underscores the importance of public education and awareness programs aimed at increasing knowledge and appreciation of Shariah finance, thereby contributing to a more sustainable and inclusive economic landscape in Indonesia.
Pengaruh Efikasi Diri Dan Motivasi Terhadap Pilihan Karir Sebagai Auditor : (Studi Kasus Perguruan Tinggi Negeri Di Jawa Tengah) Fadila, Apriliya Ayu; Nurcahya, Yulida Army; Panggiarti, Endang Kartini
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i4.2589

Abstract

This research aims to determine and empirically test the influence of self-efficacy and motivation on the choice as an auditor at state universities in Central Java. This research uses a causality (cause-and-effect) research design. The research method used in this research is a quantitative method with primary data originating from distributing questionnaires via Google Form. The population in this study were active students of the S1 Accounting study program at State Universities in Central Java. The data source in the questionnaire uses a Likert measurement scale ranging from 1-5. The sampling technique for this research was determined by purposive sampling, namely taking samples by considering that the sample selected could represent the population studied. The sample in this study amounted to 262 samples. The sample criteria used in this research are the number of State Universities that open registration for S1 Accounting study programs in Central Java apart from Teaching, students of the 2020 and 2021 S1 Accounting study programs who have taken auditing 1 and auditing 2 courses. Data analysis techniques using multiple linear regression analysis with the SPSS version 25 analysis tool. The results of this research are that self-efficacy variables and motivation variables have a positive and significant effect on the choice as an auditor at State Universities in Central Java.
THE ROLE OF ZAKAT ACCOUNTING: NORMATIVE AND CONTEXTUAL APPROACH TO CASE STUDY IN INDONESIA Panggiarti, Endang Kartini; Muslim, Azis; Ismiati, Baiq
Riset Akuntansi Keuangan Vol 6, No 2 (2021): Oktober 2021
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i2.5715

Abstract

The aim of this study is to find out about the role of zakat accounting according to PSAK No. 109 and its implementation in Zakat Management Organizations of regions in Indonesia during the period 2015 - 2020. This research method used a qualitative research approach with case study design, which is a review of various scientific studies on the development of zakat accounting based on PSAK No. 109 in Indonesia. The result obtained is that some Zakat Management Organizations still do not fully implement PSAK No. 109. This is because less understand about the standard and the limitations of existing human resources. The recommendation given is that the manager participates in training on PSAK No. 109 and increases the number of administrators.
Analisis Peran Otoritas Jasa Keuangan (Ojk) dalam Mengawasi Pelayanan Pada Perusahaan Financial Technology (Fintech) di Indonesia Dhea Khoirunisa; Nia Desy Arifiani; Muhammad Rizqi Maulana; Endang Kartini Panggiarti
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 3 (2023): Juli : Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i3.1108

Abstract

With a platform that can reach the entire layer of society, it is expected to increase product sales and collaborate with business partners through electronics so that it is known as Electronic Business (E-Bussines). The innovation of the merging of financial services and information technology gave birth to new systems to run financial transaction mechanisms that help consumers called financial technology or fintech. Thus the government must provide a form of legal protection both in terms of business administrators and for the community who act as customers. One of them is the supervision and regulation of financial technology (fintech) issued by the Jasakenangan Authority (OJK). The main objective of this study is to provide knowledge on how the role of the Financial Services Authority (OJK) in overseeing services in financial technology companies (fintech) in Indonesia. This study uses a qualitative method. This article is more focused on discussing the results of previous studies related to financial technology (fintech) in Indonesia. The results of this study show that each organizer involved in the field of Financial Technology (Fintech) type of peer to peer lending must be registered and get licensing as an organizer by the OJK before starting to operate their business. In order to supervise fintech in Indonesia, OJK issued OJK Regulation No. 13/POJK.02/2018 concerning Digital Financial Innovation in the Financial Services Sector as a provision that covers the supervision and regulation of the fintech industry. This rule is intended to provide legal protection for the user of fintech service users who in the implementation of OJK's supervision use the regulatory sandbox mechanism.
Co-Authors Abrar Rizqi Destriawan Achmad Noerkhaerin Putra Adelia Furry Avriandi Adi Putra Pratama Adinda Alita Septiana Afandi Afandi Agita, Sherindea Permata Agnes Zerlinda Bella Nathania Ahmad Danu Ahya Amalia Lutfiana Aileen Okta Azalia Alifia Ninda Kariza Almira Siva Devina Wijarnako Alwi, Sofwan Alya Sari Khanifah Amanda Salwa Desfana Aminuyati Andriyanto Andriyanto Angga Pratama Anggun Sukma Putri Anisa Aulia Putri Anisa Muktidena Mutiara Astri Anna Mubarokah Aosiliana, Putri Apriana Nur Asyifa Aprilia Try Savika Aprilya Retno Sasviranti Ariella Yoharin Panjaitan ARIF KURNIAWAN Astrin Ramadhani Astutik, Erni Puji Atika Atika Azis Muslim, Azis Chaidir Iswanaji Cornellius Nathanael Hartanto Daerent Dhavarell Dea Nur Isnayani Defa Oktaviani Denada Rahmawati Deni Ramdani, Deni Desy Kristiyati Devia Shafa Salsabila Dewi Dersanala Dhea Khoirunisa Dinda Kusumaningrum Dwi Nurrahmawati Eka Fitriyani Ellisa Noviana Dera Elvira Ayu Lestari Erna Kurniya Wati Erna Esti Rahmandani Eva wulandari, Eva Fadila, Apriliya Ayu Fanny Fauziah Feni Haryani Fevinia Ulfada Fitria Nasta’in Fiya Zahrotunnisa Fuad Andrian Giyan Triani Sari Hadi Sasana hafan, fauziah aulia Harviyani Azzahra Heni Nur Anggraeni Hibatullah, Krisna Rizqi Adi Ikka Wulandari Indriyani Nur Isnaeni Irmawati, Ayu Irvan Adetyatama Diono Putra Irvan Bari Alghani Ismiati, Baiq Isni Khoirunnisa Januar Arafi Jazilah, Faridatul Khaerudin, Taufiq Kurniasari, Kenyo Kharisma Laila Hanifah Laila Rahmawati Lisna Miranda Lorentino Togar Lau Lorentino Togar Laut Lucia Rita Indrawati Maharani Dara Dinanti Manurung, Herlina Maulana Hanantyo Karlif Maulia Nur Oktavia Meira Chusnul Khotimah Melinda Dyah Astuti Meylisa Eka Putri Mia Audina Miranda Jihan Muchammad Nauval Aziqi Hidayat Muhamad Fani Muhamad Riswantoro Muhamad Wahyudi, Muhamad Muhammad Agustian Sakha Muhammad Farih Fuadi Muhammad Fata Aditya Muhammad Rizqi Maulana Muqorobin, Masculine Muhammad Nabilah Maulita Nely Arifah Tulistyawati Ngafifatul Waro Nia Desy Arifiani Niken Rizqi Amborowati Nilna Syifa Zahro Nova Nur Azizah Novia Amandha Nugraheni, Agustina Prativi Nurani Chofifah Nurul, Ari Nurul Fatimah Nurussyfa, Oktania Nuwun Priyono Oktania Nurussyfa Pingky Nila Primasari Pramudyastuti, Octavia Lhaksmi Putri Anggita Sari Rabbani, Yusuf Thoriq Rahma Aulia Ramadhan, Naufal Luthfi Ratih Mustika Sari Ratih Tantri Pratiwi Rehan, Viola Marlita Retnosari Retnosari, Retnosari Reza Amelia Putri Rio Rohman Saputra Ririn Qori Anna Risa Irnawati Riska Oktavianti Risma Indah Islami Risti Ananda Yulia Robby Asalukar Ridlo Rohmah Umi Masruroh Rosario Putri Kusumaningtyas Mba Balu Sahrul Ramadan Ilham Sandra Audina Maharani Saputro, Widyan Ade SARI, SHAFA EDITYA KARTIKA Sasana, Hadi Sasana Satria Dwiky Sektiawan Selli Dwi Parwati Septiana Putri Pangestu Septiawan, Indra Trisna Septynia Heryudini Shintya Novita Rahmawati, Shintya Novita Siti Anisatul Baiti Siti Arifah Siti Rokhaniyah Sitoresmi, Mumpuni Wahyudiarti Suci Nasehati Sunaningsih Sudati Nur Sarfiah Suparyono Suparyono Suryatimur, Kartika Pradana Surytimur, Kartika Pradana Tika Dwi Prasasti Tita Ulya Salsabila Umi Dwi Purwanti Uslifa Nurfagfira Vanni Putri Sukma Wibawani Via Rahmawati Wahyu Marginingtyas A.P Widanti, Eki Melina Wildan Zaky Wisnu Pramudya Wulandari Wulandari Yani, Dhini Dwi Yeni Winatasari Yesica Aurelia Ramadhyani Yuanne Gabrila Sriyanto Yulida Army Nurcahya Yulita, Siska Zainur Rifai