Article Per Year (5 Year)
p-Index From 2021 - 2026
0.778
P-Index
This Author published in this journals
All Journal JOURNAL OF APPLIED ACCOUNTING AND TAXATION Media Mahardhika JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Gerakan Edukasi dan Masyarakat Nusantara (GEMANUSA) Jurnal Akuntansi Bisnis dan Humaniora
Khoirin Azaro
Politeknik Negeri Malang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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.
ANALISIS RANCANGAN PEMBUATAN APLIKASI LAPORAN KEUANGAN PADA BUMDES AMBUNTEN TIMUR Khoirin Azaro; Annisa Fatimah; Muhammad Rasyid Ridho
GERAKAN EDUKASI DAN MASYARAKAT NUSANTARA Vol. 1 No. 1 (2025): Jurnal Gerakan Edukasi dan Masyarakat Nusantara
Publisher : CV. DIGITIAL EDUKASI NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65841/gemanusa.v1i1.128

Abstract

Accountability and transparency in financial management play a vital role in improving the performance of Village-Owned Enterprises (BUMDes). This research focuses on designing and providing assistance in the development of a digital financial reporting application for BUMDes Ambunten Timur, located in Ambunten District, Sumenep Regency. The application is intended to support BUMDes administrators in compiling financial reports that comply with applicable government regulations.The research methodology involves data collection through focus group discussions, field surveys, observations of business unit activities, internal team coordination, and analysis of daily financial transactions to classify debit and credit entries. The findings demonstrate that the developed application is easy to use for BUMDes administrators, including those without formal accounting expertise. In addition, participatory mentoring activities have proven effective in strengthening the administrators’ capacity to prepare accurate financial reports. Overall, this initiative is expected to enhance financial accountability, transparency, and operational efficiency within BUMDes, while also serving as a reference model for community empowerment programs facilitated by higher education institutions.
ERP SEBAGAI BEBAN, BUKAN SOLUSI: STUDI KASUS KEGAGALAN IMPLEMENTASI ERP PADA SWALAYAN khoirin azaro; Muhammad Rasyid Ridho; Ahmad Mustofa; Yusna; Istiyanatul Mahbubah
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 2 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i2.11704

Abstract

This research aims to explore the underlying reasons for the unsuccessful implementation of Enterprise Resource Planning (ERP) within a micro, small, and medium-sized enterprise (MSME), namely a convenience store located in Malang. Adopting a qualitative exploratory method, the study gathered data through direct observation and in-depth interviews with both the store owner and staff. The findings reveal that, although top management expressed support, the ERP initiative did not succeed. The main contributing factors were limited employee competencies, inadequate project management, the absence of a well-balanced project team, and resistance to organizational change. In addition, insufficient training programs and low employee motivation led to ERP being regarded as a burden rather than an effective tool. The study emphasizes the critical role of organizational preparedness, especially in terms of managing change and developing human resources, in achieving a successful ERP implementation.
Analisis Penerapan Sistem Informasi Keuangan Sederhana Berbasis Excel (Studi Kasus Toko Rinin) KHOIRIN AZARO; Istiyanatul Mahbubah
Jurnal Akuntansi Bisnis dan Humaniora Vol. 13 No. 2 (2026): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v13i2.9889

Abstract

Penelitian ini bertujuan untuk mendeskripsikan dan menganalisis implementasi Sistem Informasi Akuntansi (SIA) berbasis Microsoft Excel pada pengelolaan keuangan Toko Retail Alat Rumah Tangga di Malang (Toko Rinin) yang sebelumnya tidak melakukan pembukuan sistematis. Pendekatan yang digunakan adalah kualitatif deskriptif dengan metode studi kasus tunggal. Data dikumpulkan melalui observasi, wawancara mendalam dengan pemilik dan pegawai, serta dokumentasi transaksi keuangan. Hasil penelitian menunjukkan bahwa kondisi awal pencatatan keuangan sangat sederhana. Setelah dirancang template Excel yang terdiri dari lima sheet (jurnal penjualan, pembelian, penerimaan kas, pengeluaran kas, dan laporan laba rugi otomatis), ditemukan bahwa laba bersih yang dirasakan pemilik selama ini ternyata tidak sesuai. Kendala utama implementasi adalah rendahnya literasi akuntansi pegawai (kesulitan memahami debit-kredit), keterbatasan waktu, tidak adanya komputer di lokasi kasir, serta kebiasaan lama mencatat manual. Namun, komitmen pemilik dan kesediaan pegawai belajar menjadi faktor penentu keberhasilan. Penelitian ini menyimpulkan bahwa SIA berbasis Excel layak sebagai solusi pencatatan dasar bagi UMKM ritel yang memulai dari nol, tetapi efektivitasnya sangat bergantung pada pendampingan dan peningkatan pemahaman akuntansi pengguna, bukan pada kecanggihan teknologi.
Pengaruh Penggunaan Pay Later dan Perilaku Impulse Buying terhadap Tingkat Utang Mahasiswa Generasi Z di Kabupaten Sumenep Istiyanatul Mahbubah; Khoirin Azaro
Jurnal Akuntansi Bisnis dan Humaniora Vol. 13 No. 2 (2026): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v13i2.9920

Abstract

Layanan paylater semakin banyak digunakan oleh Generasi Z, di mana sebagian besar Gen Z memiliki tingkat ketajaman finansial yang rendah yang berpotensi memperburuk masalah,  pembelian impulsif dan pengelolaan utang, metode pembayaran tanpa uang tunai dapat sangat memudahkan sehingga terjadi keterputusan antara konsumsi dan keuangan pribadi, yang pada gilirannya dapat menyebabkan pengeluaran berlebihan. Penelitian ini akan menganalisis dampak penggunaan fitur paylater dan perilaku impulsif terhadap tingkat utang pada aplikasi e-commerce di kalangan mahasiswa. Teknik analisis yang digunakan adalah survei atau pengumpulan data berupa kuesioner dan observasi dengan jumlah sampel sebanyak 100 mahasiswa yang diambil secara acak di Kabupaten Sumenep. Hasil menunjukkan bahwa kualitas fitur paylater dan perilaku pembelian impulsif memiliki pengaruh yang signifikan terhadap peningkatan tingkat utang mahasiswa sesuai dengan temuan sebelumnya yang menyatakan bahwa fitur-fitur tersebut meningkatkan perilaku berorientasi konsumsi. Penelitian ini menegaskan pentingnya literasi dan kesadaran finansial sebagai alat edukasi yang diperlukan untuk membuat perilaku konsumsi yang bertanggung jawab lebih mapan di lingkungan digital; hal ini pada akhirnya dapat mengarah pada berkurangnya durasi keterlindungan utang yang berlebihan serta kesejahteraan finansial yang lebih baik bagi mahasiswa maupun masyarakat secara luas.
Co-Authors Ahmad Mustofa Annisa Fatimah Feki Wahyu Colimah Istiyanatul Mahbubah Istiyanatul Mahbubah Kartika Dewi Sri Susilowati Kurnia Ekasari Kusmintarti, Anik Muhammad Rasyid Ridho Muhammad Rasyid Ridho Riwajanti, Nur Indah Wiranti Puspaningrum Yusna