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All Journal JOURNAL OF APPLIED ACCOUNTING AND TAXATION Media Mahardhika Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Khoirin Azaro
Politeknik Negeri Malang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Mengungkap Arti Perilaku Etis Menurut Fresh Graduate Akuntansi Khoirin Azaro; Kurnia Ekasari; Kartika Dewi Sri Susilowati
Journal of Applied Accounting and Taxation Vol 5 No 2 (2020): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v5i2.2110

Abstract

This is the field of study that deals with accounting ethics. This turns out to be even more problematic because the emergence of cases involving the accounting profession within a few years has disfigured the credibility of the accounting profession. Every ethical or unethical behavior carried out by accountants depends on each individual. One of the simplest ways of tackling this problem is the presence of education about ethical awareness of accounting skills, especially in a business context that requires relevant reporting. The overall goal of this work was to find out how the meaning of ethical behavior according to accounting fresh graduates. This study uses qualitative approach through interpretative. For this study, we analyzed the data collected from interview. There were 4 participants in this research. From the results, it is clear that ethics in concept and practice is not much different and ethics is something that must appear in every aspect of life. Ethics must be present in individuals and ethics becomes important in the work as a basis for take an action. This conclusion follows from the fact that ethics education influences the accounting practices of fresh graduate accounting.
Feeling Accounting: Mengupas Praktik Akuntansi Kreatif Beretika Feki Wahyu Colimah; Khoirin Azaro; Wiranti Puspaningrum
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 3 No. 3 (2019): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

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Abstract

AbstractThe purpose of this research are to analyze accounting practices in small business such as small restaurant; "Warung Makan GK". In order to achieve this purpose, the data were collected through observation and interview with the owner of the restaurant. This qualitative research analyzes the data in detail and draws a conclusion about the phenomenon. It shows that there is ethic creative accounting practice without bookkeeping system, called feeling accounting. The creative point in this case are shown by using feeling, social and religion value. By practicing this accounting, the small restaurant have been operating for almost 11 years. AbstrakTujuan dari penelitian ini adalah untuk mengetahui serta menganalisis praktik akuntansi pada usaha kecil seperti warung makan GK. Dalam rangka mencapai tujuan penelitian ini, peneliti telag mengumpulkan data melalui metode observasi dan wawancara dengan pemilik dari Warung Makan GK. Penelitian ini merupakan penelitian kualitatif dengan menganalisis data kualitatif secara mendetail kemudian menarik kesimpulan atas fenomena yang diteliti. Hasil dari penelitian ini menunjukkan bahwa terdapat praktik akuntansi kreatif beretika melalui praktik akuntansi tanpa pencatatan yang disebut feeling accounting. Nilai kreatifitas ditunjukkan mealui penggunaan perasaan dan nilai sosial dan agama. Penerapan praktik tersebut membawa Warung Makan GK bertahan hampir 11 tahun.
TRIPLE EXPONENTIAL SMOOTHING: FORECASTING PERBANDINGAN PENUMPANG KERETA API DAN PESAWAT TERBANG Khoirin Azaro; Nur Indah Riwajanti; Anik Kusmintarti
Media Mahardhika Vol. 18 No. 2 (2020): January 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v18i2.156

Abstract

This research aims to predict the number of train and airplane passengers in 2020. Forecasting of train and airplane passengers is interest to analyze and estimate consumer demand to help the train or airline company prepare effective and efficient planning. This type of research is descriptive quantitative and uses data taken from the Indonesian Statistic Agency (BPS). Data were analyzed using Exponential smoothing Method. Train and airplane passenger data shows trend and seasonal patterns so that the exponential method used is Triple Exponential smoothing. The results of the study show that train passengers in 2020 are increase. While forecast results related to aircraft passengers in 2020 also tend to increase.
Co-Authors Feki Wahyu Colimah Kartika Dewi Sri Susilowati Kurnia Ekasari Kusmintarti, Anik Riwajanti, Nur Indah Wiranti Puspaningrum