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All Journal Jurnal Reviu Akuntansi dan Keuangan Wahana Riset Akuntansi EL-MUHASABA Journal of Applied Finance & Accounting Juara: Jurnal Riset Akuntansi Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Journal of Accounting and Investment BAKI (Berkala Akuntansi dan Keuangan Indonesia) Riset Akuntansi dan Keuangan Indonesia Akuisisi : Jurnal Akuntansi Jurnal Kajian Akuntansi Journal of Accounting Science Jurnal Akuntansi dan Ekonomika Jati: Jurnal Akuntansi Terapan Indonesia Kompartemen : Jurnal Ilmiah Akuntansi JEM17: Jurnal Ekonomi Manajemen Owner : Riset dan Jurnal Akuntansi JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Jurnal Aplikasi Akuntansi AKURASI: Jurnal Riset Akuntansi dan Keuangan Akuntansi : Jurnal Akuntansi Integratif Value: Jurnal Manajemen dan Akuntansi JASF (Journal of Accounting and Strategic Finance) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Jurnal Inovasi Ekonomi Jurnal Ilmiah Manajemen Kesatuan Journal of Economic, Public, and Accounting (JEPA) Jurnal Akuntansi dan Keuangan SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Muhammadiyah Riau Accounting and Business Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ilomata International Journal of Management Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) International Journal of Engagement and Empowerment (IJE2) Akuntansi dan Teknologi Informasi Jurnal Akuntansi dan Keuangan (JAK) Akuntansi Bisnis & Manajemen (ABM) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) INVOICE : JURNAL ILMU AKUNTANSI JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Share: Jurnal Ekonomi dan Keuangan Islam International Journal of Science and Society (IJSOC) Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Accounting and Finance Management (JAFM) JURNAL ECONOMINA Jurnal Magister Akuntansi Trisakti Journal of Business, Social and Technology Jurnal Akuntansi Manado (JAIM) Enrichment: Journal of Multidisciplinary Research and Development IPSAR (International Public Sector Accounting Review) Kajian Akuntansi IIJSE Riset Akuntansi dan Keuangan Indonesia Journal Of Economic Sciences (Ekuisci) Akurasi POTENSI: Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Senarai Kearifan Lokal Akuntansi
Driana Leniwati
Universitas Muhammadiyah Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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Journal : el-muhasaba

 1 
PENGEMBARAAN AKUNTAN MENUJU KESADARAN SPIRITUAL: DILIHAT DARI PERSPEKTIF ONTOLOGI, EPISTEMOLOGI, DAN AKSIOLOGI Leniwati, Driana
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 10, No 2 (2019): El Muhasaba
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.79 KB) | DOI: 10.18860/em.v10i2.5855

Abstract

Modern accounting that emphasizes material and value-free makes accounting toward materialistic, selfish, secularistic and atheistic. This is proven by the many cases of irregularities and manipulations of financial statements carried out by accountants that reflect those characteristics. Meanwhile human assumptions as an opportunistic, greedy and selfish homo economicus increasing this phenomenon. This become the big question to accounting science and the nature of accountants. Accounting as a branch of science has far away from the philosophy. The foothold of the science of accounting is to achieve the true nature of science and attain the ultimate truth of science. This study aims to review accounting from the perspective of ontology, epistemology, axiology and synergize the self-awareness of accountants in relation to humans, nature and God will bring accounting knowledge back to its essence and accountant to God so that accounting science will give benefit to humanity. 
MEMAKNAI KONSEP PENDAPATAN PADA KAMPUNG ADAT TUTHUBHADA KABUPATEN NAGEKEO, NTT Pua Uda, Atikah Indawati; Leniwati, Driana
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 13, No 1 (2022): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v13i1.12821

Abstract

This studies is a case observe studies with a qualitative descriptive method which aims ti determine the understanding of the that means of the concept of profits in the Tuthubhada conventional village community. The object of his research is the Tuthubhada conventional village and the challenge of this studies is the Chairperson of POKDARWIS and the Tuthubhada traditional village community. resources of data used in this study are primary statistics and secondary records, information collection techniques use documentation and interviews, and statistics evaluation strategies the usage of documentation and interviews, and data analysis strategies is the evaluation strategies used is qulitative analysis with the aid of (1) describing the statistics acquired from interviews associated to traditional village earnings to growth network earnings, (2) describe the information received from interviews related to the which means of income in line with the Tuthubhada customary village network, (three) describe and analyze the which means of earnings seen from informants 1. Mr. Amandus Watu. Informant 2. Mr. Skarias Sela Nima, and informant three. Mrs.Beenadeta Wea. The result confirmed that the Tuthubhada traditional village community understood the that means of profits as 1) the which means of profits as income, 2) the that means of profits as an artwork channel, three) the which means of profits as gratitude.
Pola Hedonic Treadmill dalam Perilaku Akuntansi Driana Leniwati; Dita Suci Permatasari
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 14, No 1 (2023): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v14i1.15266

Abstract

Purpose: This study aims to analyze the hedonic treadmill pattern in behavioral accounting in the millennial generation of shopee users. This study emphasizes the concept of behavioral accounting that is implemented in social phenomena in economic decision making based on the hedonic treadmill pattern.Method: This study uses a qualitative descriptive method with a case study approach. The data were obtained by conducting interviews with key informants. Data analysis techniques in this study were data reduction, data presentation, and conclusion/verification.Results: The results of the study show that there are four styles in making buying decisions in the millennial generation, namely the director's style, analytic style, conceptual style, and attitude style. In addition, the millennial generation is also driven by hedonic shopping motivation. From the empirical results, it was found that decision making is not only based on economic decisions alone. The non-economic impulses that form the hedonic treadmill pattern contribute to the behavioral accounting concept which is driven by psychological considerations in decision making.Implications: The implication of this research is a new paradigm in the wider context of accounting theory, especially behavioral accounting where rational and irrational thinking can influence a person's decision making.Novelty: Research tries to see accounting from another perspective to answer social phenomena. By integrating accounting theory and psychology as analytical tool, this research can explain this social phenomenon. 
Corporate Spiritual Responsibility (CSpR): Kontruksi Model CSR berdasarkan Surat Al-Mudassir dan Kitab Tarbiyah Wa Tahdzib Jannah, Fitriyahtul; Leniwati, Driana
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 15, No 1 (2024): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v15i1.23786

Abstract

Purpose: This study aims to construct the model of Corporate Social Responsibility (CSR) based on Surah Al Mudassir and Kitab Tarbiyah Wa Tahdzib in Islamic boarding schools. Method: This research uses a postmodernist-interpretivist paradigm where the research tries to integrate the meaning of each data obtained through interviews and construct a Corporate Social Responsibility (CSR) model based on Surah Al Mudassir and the Kitab of Tarbiyah Wa Tahdzib. Results: Empirically in Islamic boarding schools, it was found that 1) The application of Corporate Social Responsibility (CSR) towards profits is interpreted as sustenance that arises from a sense of sufficiency and gratitude, 2) The application of Corporate Social Responsibility (CSR) towards people is interpreted as charity service. 3) The implementation of corporate social responsibility (CSR) for the planet is interpreted as mutual concern and responsibility. Implications: this study provides implications for accounting science, especially the concept of CSR in a broader context Novelty: This study focuses on the construction of a CSR model that integrates organizational culture, religion and spirituality into a CSR model based on Surah Al Mudassir and Kitab Tarbiyah Wa Tahdzib
Financial Performance, Maqashid Syariah dan Corporate Reputation: Moderasi Islamic Corporate Social Responsibility (ICSR) Indahyani, Wiwit Siska; Leniwati, Driana; Nugroho Wicaksono, Agung Prasetyo
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 15, No 2 (2024): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v15i2.23924

Abstract

Purpose: This research aims to prove and test empirically how financial performance and Maqashid Syariah impact a company's reputation with Islamic corporate social responsibility (ICSR) as a moderating variable. This study focuses on Sharia Commercial Bank companies registered in Indonesia from 2019 to 2020.Method: This research used a random sample method and took 28 samples from companies over two years. Data analysis uses the panel data regression testing method and the Eviews10 analysis tool.Results: The results of this research show that financial performance has an effect on corporate reputation, and Maqashid Syariah has no effect. Furthermore, Islamic Corporate Social Responsibility can control the relationship between financial performance and corporate reputation, but cannot control the relationship between Maqashid Syariah and corporate reputation.Implications: This research provides implications for the development of accounting science, especially company performance relating to ICSR, and practical contributions in considering ICSR in creating a company reputation.Novelty: The novelty of this research is testing Maqasid Syariah with ICSR as moderation in determining Corporate Reputation with the consideration that the highest form of human responsibility is being responsible to Allah SWT. Therefore, by including Maqashid Syariah and ICSR it will provide novelty in its implications for science and practice.
Co-Authors Adelya Rahmadhani Shafitri Adi Maulana, Bimo Adi Prasetyo Afdholifah Ainunia Hago Agung Muhammadiyah Prasetyo N.W Agung Prasetyo Nugroho Wicaksono Agung Prasetyo NW Agustin Dwi Haryanti Ahamd Juanda Ahmad Juanda Ahmad Juanda Ahmad Waluya Jati Aisyah, Aliya Nur Aji Fras Aditya Fras Aditya Alan Januar Ahmed Ammar Tsaqif Annida Utami Putri Auliya, Friska Amanda Fitri Aviani Widyastuti Aviani Widyastuti Az Zahrah, Ulfah Syu'latul Az Zahrah, Ulfah Syu’latul Bagus Angan Brasilio Bagus Brasilio Bambang Haryadi Bangun Busana Catrin, Caterina Aruli Iskandar Darti Djuharni Deviandini, Ellisa Devo Sucita Lokiman Dhaniel Syam Dian Irani Agustina Dinar Ary Kartikasari Dinar Nurhayati Dita Suci Permatasari Drammeh, Lamin K Dwi Nur Fitriah Dwi Wahyuni, Endang Eko Ganis Sukoharsono Eko Setiawan Endang Dwi Wahyuni Endang Dwi Wahyuni Endang Dwi Wahyuni Endang Dwi Wahyuni Endang Dwi Wahyuni Erna Retno Rahadjeng Fahmi Dwi Mawardi Faishal Rachman Wahid Farah Fauziah Faris Afrizal Ferdiliansyah Erri Bagus Firmansyah Firmansyah Firmansyah Firmansyah Firnanda Kasih Mulia Fitriani, Nopita Friska Amanda Fitri Auliya Hago, Afdholifah Ainunia Hamdani, Helmi Difa Hanif Mauludin Haryadi, Bambang Hayati, Risalatul Hosnan, Ali Husna Bahakhiri Ihyaul Ulum Ika Anggie Wiasti Indahyani, Wiwit Siska Jannah, Fitriyahtul Jauhari, Irmawati Juanda, Achmad Juwita Nur Radeana Khaqimah, Millatul Khoirun Nisa' Syamsiyah Lamin K Drammeh Latifa Rania LATIFA RANIA Lilik Purwanti Maram Mardjun, Joya Thasya Ikrimah Mariana Sari Dewi Marina Rimadhani Masiyah Kholmi Masiyah Kholmi Maulida, Dewi Nur Merie Satya Anggraini Merlina Maulida muchlis fauzi Mudrifah, Mudrifah Muhammad Jihadi Muhammad Muhammad Muhammad Wildan Affan Muhammad Wildan Affan Mulia, Firnanda Kasih Nadila Fitri Handayani Nazaruddin Malik Nazaruddin Malik Nazaruddin Malik Neyla Salsabila Noni Oktavianti Novitasari Agus Saputri Okpriyanto, Deni Pamungkas, Wisnu Parwati, Khofifah Indah Permata, Rr Fatmasari Muliawati Pradio Rachmad Brilyan Prisma Rohman Wardana Prisma Wardana Pua Uda, Atikah Indawati Rafli Sholana Rahayu, Mellysia Dwi Ria Yunita Riko Agus Pramono Riska Harventy Sagina, Debby Mutiara Setiaji Zaeni Miftahulbowo Setu Setyawan Shobiq Zainudin Shobiq Zainudin Sindy, Winni Siti Atikah Siti Rohani Sonhaji Sonhaji Sri Wahjuni Latifah Sri Wahyuni Stevanus Dewangga Giovani Vernon Imagoro Sukma, Vega Melati Suwito, Candra Tri Wahyu Oktavendi Tri Wahyu Oktavendi Tumirin udin , Bahrul Ulum Wardani, Isma Wicaksono, Agung Prasetyo Nugroho Widiarto, Rikha Wiendi Ratnasari Wiharta Dewananda Wijaya, Almaira Oktavia Wisnu Pamungkas Yeney Widya Prihatiningtias Yuaninda, Naila Putri