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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 Jati: Jurnal Akuntansi Terapan Indonesia Kompartemen : Jurnal Ilmiah Akuntansi JEM17: Jurnal Ekonomi Manajemen Journal of Humanities and Social Studies Jurnal Aplikasi Akuntansi AKURASI: Jurnal Riset Akuntansi dan Keuangan Akuntansi : Jurnal Akuntansi Integratif JASF (Journal of Accounting and Strategic Finance) Al-Kharaj: Journal of Islamic Economic and Business Ilomata International Journal of Management Jurnal Akademi Akuntansi (JAA) Jurnal Inovasi Ekonomi Journal of Economic, Public, and Accounting (JEPA) Jurnal Akuntansi dan Keuangan 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) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Share: Jurnal Ekonomi dan Keuangan Islam Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Accounting and Finance Management (JAFM) Jurnal Magister Akuntansi Trisakti 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 E-Jurnal 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 Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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Islamic Accounting on Local Wisdom: Interpreting the Payable Concept in the Bhubuwan Tradition Merlina Maulida; Driana Leniwati; Tri Wahyu Oktavendi
Share: Jurnal Ekonomi dan Keuangan Islam Vol 11, No 2 (2022)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v11i2.14829

Abstract

Bhubuwan is the money-giving tradition during a celebration within the Bangkalan community of Madura, East Java. The funds were deemed payable and must be returned at future events of a similar nature. This study aims to delve into the meaning of ‘payable’ in the Bhubuwan tradition in light of Islamic values such as friendship, brotherhood, trust, generosity, and sincerity. Data is gathered through observation, interviews, and documentation review. The informants are members of the local community who have participated in and comprehended the significance of the Bhubuwan tradition. The data is analyzed qualitatively using Miles and Huberman's four stages. The findings show that the term payable is interpreted in a broader context, not just as an obligation, as the existing accounting concept implies, but also as a family relationship and a measure of mutual tolerance and trust. There is also no additional nominal repayment obligation. The value of trust between communities in debt and credit transactions also supports the fact that this tradition has adopted the concept of sharia accounting over the years and has become a part of the local culture. It is expected that the concept of payable in the Bhubuwan tradition will change how humans view accounting concepts in general, particularly those related to payable.========================================================================================================ABSTRAK - Bhubuwan adalah tradisi pemberian uang dalam suatu acara hajatan pada masyarakat Bangkalan Madura, Jawa Timur. Pemberian tersebut dianggap sebagai ‘hutang’ dan akan dikembalikan pada kejadian serupa di masa yang akan datang. Penelitian ini bertujuan untuk menggali makna hutang dalam tradisi Bhubuwan yang dihubungkan dengan nilai-nilai Islam seperti persahabatan, persaudaraan, kepercayaan, kedermawanan, dan ketulusan. Data dikumpulkan melalui observasi, wawancara, dan telaah dokumentasi. Informan adalah anggota masyarakat setempat yang telah berpartisipasi dan memahami tradisi Bhubuwan. Data dianalisis secara kualitatif dengan menggunakan empat tahapan metode Miles dan Huberman. Temuan penelitian menunjukkan bahwa istilah hutang dalam tradisi ini ditafsirkan dalam konteks yang lebih luas, tidak hanya sebagai kewajiban seperti dalam konsep akuntansi, tetapi juga dimaknai sebagai hubungan keluarga, dan sebagai toleransi dan saling percaya. Selain itu, tidak ada penambahan nominal dalam pelunasan hutang. Nilai kepercayaan antar masyarakat dalam transaksi hutang dan kredit juga mendukung fakta bahwa tradisi ini telah mengadopsi konsep akuntansi syariah selama bertahun-tahun dan telah menjadi bagian dari budaya lokal. Konsep hutang dalam tradisi Bhubuwan diharapkan akan mengubah cara pandang manusia terhadap konsep akuntansi secara umum, khususnya yang berkaitan dengan hutang. 
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. 
Mindfulness Based-Asset in Accounting: Interdisciplinary Perspective Driana leniwati; Endang Dwi Wahyuni
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.18099

Abstract

This study aims to construct the concept of assets using a revised-hedonic treadmill theory approach. By using postmodernism paradigm with constructionism approach in case study design, this research tries to integrate concept of asset in accounting with hedonic treadmill theory to construct a new concept of asset. Empirical data obtained through in-depth interviews with 21 bank employees with various grade positions and working period which were grouped into Assistant (ASST), Assistant Manager (AMGR), Manager (MGR), Assistant Vice President (AVP), and Vice President (VP) in Indonesia. The data were analyzed using the framework of a revised-hedonic treadmill premises as an analytical tool.The result of this research is a mindfulness concept of asset which includes asset as want, asset as need, and asset as blessing. The variation meaning of assets are formed due to events, experiences, or incident both physically and spiritually which ultimately make humans adapt to form self-awareness. They contemplate and finally make their own choices of happiness. At that point, humans are truly at a turning point without going through the assessment of mind. Only a sense of divinity on their heart. Because basically having assets is a mandate entrusted by God to humans so that assets are not the ultimate goal of the pursuit of happiness, but having sufficient and blessings asset will bring people to a sense of peace and gratitude. In essence, humans will seek happiness towards the meaning of life. The mindfulness concept of asset is expected to change the mindset of most people that assets are accumulated not for want but need and blessing. Having sufficient assets are a way to achieve God's blessing and bring humans to the meaning of life that leads to true happiness. 
Pengaruh Attitude Subjective Norms, dan Perceived Behavioural Control Terhadap Minat Investor Berinvestasi Cryptocurrency Muhammad Muhammad; Driana Leniwati; Agung Muhammadiyah Prasetyo N.W; Ahmad Juanda; Endang Dwi Wahyuni; Setu Setyawan
Jurnal Akuntansi dan Keuangan Vol 11, No 1 (2023): Maret 2023
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v11i1.8372

Abstract

This research is motivated by the increase in the number of investors from 2019-2021. This increase indicates that the Indonesian people have become increasingly interested to invest in cryptocurrencies while the price of cryptocurrency is very volatile so that it can be formulated in this study what factors cause investors to be interested to invest in cryptocurrencies based on attitude, subjective norms and perceived behavioral control. This study aims to determine the effect of attitude, subjective norms and perceived behavioural control on the intention to invest in cryptocurrency. This study used a quantitative approach with primary data of survey questionnaire to collect from a sample of 81 respondents using non probability with convenience sampling method. The collected data in this study was analysed using Structural Equation Model-PLS. The results of this study state that attitude, subjective norms and perceived behavioural control have a positive significant effect on the intention to invest in cryptocurrency
Kepatuhan Wajib Pajak Pada Masa Pandemi Covid 19: Ditinjau Dari Slippery Slope Framework Endang Dwi Wahyuni; Annida Utami Putri; Driana Leniwati
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i2.21884

Abstract

This study aims to find empirical evidence of the influence of Slippery Slope Framework that is measured by the trust in tax authorities and the influence of the power of tax authorities on taxpayer compliance during the covid-19 pandemic. The data were obtained from corporate taxpayers registered with Tax Service Office (KPP) Pratama Batu in November – December 2021. The sampling was determined by using purposive sampling technique and the research instrument used questionnaire technique. The data analysis method used is PLS-SEM with 47 corporate taxpayers as samples. The results show that the compliance of corporate taxpayers registered with KPP Batu during the Covid 19 pandemic was quite good, while the results of hypothesis testing is that the power of the tax authorities had a significant positive effect on taxpayer compliance, while trust in the tax authorities had no effect on taxpayer compliance.
Analysis of SDGS research: The relationship between climate change, poverty, inequality, and food security: The Indonesian context Wiharta Dewananda; Driana Leniwati; Agung Prasetyo Nugroho Wicaksono
Journal of Accounting and Investment Vol 24, No 3: September 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i3.19323

Abstract

Research aims: This study investigates the linkages between climate change, inequality, and food security. The study attempts to provide an understanding of the evolution of publications on the topic to identify key emerging themes and policy prescriptions.Design/Methodology/Approach: Mixed methods, bibliometric analysis, and content analysis were employed to examine emerging themes in the literature on climate change, inequality and poverty, and food insecurity in Indonesia. The bibliometric data used were taken from the Gscholar database for 2018-2023.Research findings: The study generated six research themes based on the analyzed literature: (1) Human resource management and wealth redistribution through zakat; (2) Agricultural adaptation to climate change and the concept of sustainable agriculture; (3) Policies or rules applied by the government to regulate the agricultural sector; (4) Limited access to resources, loss of employment, and income in food insecurity among households; (5) Poverty alleviation strategies in reducing inequality and improving the quality of human life; and (6) Comprehensive and sustainable planning to identify challenges, opportunities, policies, inclusive economy, and food security.Theoretical contribution/Originality: This study analyzes and uncovers emerging topics in the field and their contributions to the literature, as well as persistent gaps, and provides future research directions based on emerging themes and policy prescriptions.Practitioner/Policy implication: This study can be used by the government as a regulator and financial institutions as a means of financing and academics.Research limitation/Implication: Future research is expected to examine: (1) The planning of government agencies in mobilizing local resources; (2) The role of zakat institutions in poverty alleviation programs; (3) Sustainable agriculture models; (4) CWLS Green Sukuk financing models; (5) The role of microfinance institutions in poverty alleviation programs; and (6) Studies on cultural economy.
Intellectual Capital Framework For University Based On Lamemba Accreditation Instrument Ihyaul Ulum; Driana Leniwati; Tri Wahyu Oktavendi; Aviani Widyastuti
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 2 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i2.27902

Abstract

Purpose: The purpose of this research is to construct an intellectual capital framework university (ICFU) based on the accreditation instrument of the LAMEMBA study programme (Lembaga Akreditasi Mandiri Ekonomi, Manajemen, Bisnis, Dan Akuntansi). Methodology/approach: The methods used in this research were focus group discussions (FGD) and in-depth interviews with a number of stakeholders in the implementation of the accreditation of LAMEMBA study programmes. Findings: This research successfully constructed an intellectual capital framework for universities (ICFU) based on the LAMEMBA accreditation instrument. Practical implications: This framework consists of three main components, namely human capital, structural capital, and relational capital with details of the number of each item are: human capital 35 items, structural capital 22 items, and relational capital 8 items.
DETERMINANTS OF GOOD CORPORATE GOVERNANCE, COMPANY CHARACTERISTICS, AND ENVIRONMENTAL PERFORMANCE ON ISLAMIC SOCIAL REPORTING (ISR) DISCLOSURE driana leniwati; Dwi Nur Fitriah; Riska Harventy
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 20 No.2, September 2022
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v20i2.13521

Abstract

The aim of this research is to analysis the influence of Good Corporate Governance, Company Characteristics, and Enviromental Performance on the disclosure of Islamic Social Reporting (ISR). The population of this research is the companies registered in Jakarta Islamic Index (JII) on year period 2015-2019. The sampling technique used was purposive sampling. The number of samples in this study were 45 samples. The data analysis techniques used were multiple linear regression, which were processed through SPSS version 25. The results showed that Good Corporate Governance as measured by Board of Commissioner Size and Public Ownership have a significant positive effect os ISR disclosure. Company Characteristics as measured by age of company had a significant effect while Type of Industry had not significant effect and Enviromental Performance had a significant effect. The result also proves that a company that stands in the community could not be separated from the social contract related to the norms that exist in society. The Legitimacy of the company is not only limited to financial reporting disclosure but ISR disclosure. It is important for the company to have a good relationship by interacting with the environment and the surrounding social which puts forward Islamic principles for their sustainability. This study also examines the Legitimacy and Stakeholder theory which is enhanced by Islamic principles by using the ISR index as a complement to the GRI index for information disclosure.  
Akuntansi Manajemen Lingkungan, Inovasi Hijau, dan Dampaknya Terhadap Kinerja Manajerial Endang Dwi Wahyuni; Driana Leniwati; Neyla Salsabila
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 2 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i2.32141

Abstract

Purpose: The study aims to explain how the application of environmental management accounting and green innovation affects managerial performance in manufacturing companies listed in the BEI in 2021. Methodology/approach: Research methods using explanatory methods. Of the 198 manufacturing companies sampled using purposive sampling, 60 companies obtained samples. Findings: Research results show that environmental management accounting has no impact on managerial performance, and product innovation has an impact on management performance. Environmental management accounting has no impact because some companies charge relatively small environmental costs. But in a descriptive analysis test on the mean value, it yields a minus value, which means that the accounting company's operating cash flow value in 2020 is smaller than in 2021, thus yielding a minus. Practical implications: This is because, at the time of the COVID pandemic, the results were in line with the triple bottom line theory, which measures the performance of a company in a comprehensive way by focusing on profit-making, social concerns, and environmental conservation. Originality/value: In Stakeholder Theory, companies determine and determine environmental management strategies and accounting that are able to maintain the interests of stakeholders, which later stakeholders can contribute to the company to improve company performance and value in the future. Green Innovation can also improve managerial performance by applying new technologies (hardware or software) related to production processes that will lead to energy efficiency, pollution reduction, waste recycling, environmentally friendly design and environmental management within the company.
FINANCIAL LITERACY EDUCATION FOR SME BUSINESS ACTORS IN IMPROVING FINANCIAL MANAGEMENT AT MUHAMMADIYAH CHARITY WARUNG SOTO LAMONGAN IN KUALA LUMPUR, MALAYSIA Dwi Wahyuni, Endang; Leniwati, Driana
International Journal of Engagement and Empowerment (IJE2) Vol. 3 No. 3 (2023): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v3i3.122

Abstract

This community service activity aims to increase knowledge about financial literacy for UKM, namely increasing the understanding of some Muhammadiyah citizens in Malaysia regarding financial planning and improving the quality of preparing financial reports for UKM Muhammadiyah Charity Warung Soto Lamongan (WASOLA) in planning their finances. With this service activity on financial literacy, AUM can make financial plans and prepare good and accurate financial reports. This activity is carried out by conducting outreach on financial literacy and financial management training. The target of this activity is the Muhammadiyah Charity Business Warung Soto Lamongan in Kuala Lumpur. The output resulting from this service is increasing managers' understanding of financial literacy, increasing awareness of financial management and implementing financial report preparation programs that are appropriate to partners' conditions. The financial reporting application that will be provided to partners is an Excel-based application, which is quite simple, easy to apply and can solve partner problems. This application is designed to be used by anyone
Co-Authors Adi Maulana, Bimo Adi Prasetyo Agung Muhammadiyah Prasetyo N.W Agung Prasetyo NW Agustin Dwi Haryanti Ahmad Juanda Ahmad Waluya Jati Aisyah, Aliya Nur Alan Januar Ahmed Annida Utami Putri Aviani Widyastuti Aviani Widyastuti Az Zahrah, Ulfah Syu'latul Az Zahrah, Ulfah Syu’latul Bambang Haryadi Catrin, Caterina Aruli Iskandar Darti Djuharni Deviandini, Ellisa Dhaniel Syam Dinar Ary Kartikasari 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 Erna Retno Rahadjeng Fahmi Dwi Mawardi Farah Fauziah Fatchullah Reza Siswanto fauzi, muchlis Firmansyah Firmansyah Firmansyah Firnanda Kasih Mulia Fitriani, Nopita Hago, Afdholifah Ainunia Hamdani, Helmi Difa Hanif Mauludin Hayati, Risalatul Hosnan, Ali Husna Bahakhiri Ihyaul Ulum Imagoro, Stevanus Dewangga Giovani Vernon Indahyani, Wiwit Siska Jannah, Fitriyahtul Jauhari, Irmawati Juanda, Achmad Juanda, Ahamd Juwita Nur Radeana Khaqimah, Millatul Lilik Purwanti Mardjun, Joya Thasya Ikrimah Masiyah Kholmi Maulida, Dewi Nur Merlina Maulida Mudrifah, Mudrifah Muhammad Muhammad Muhammad Wildan Affan Mulia, Firnanda Kasih Nazaruddin Malik Neyla Salsabila Novitasari Agus Saputri Pamungkas, Wisnu Parwati, Khofifah Indah Permata, Rr Fatmasari Muliawati Pradio Rachmad Brilyan Pua Uda, Atikah Indawati Rahayu, Mellysia Dwi Riko Agus Pramono Riska Harventy Sagina, Debby Mutiara Setu Setyawan Sholana, Rafli Sindy, Winni Siti Atikah Siti Rohani Sonhaji Sonhaji Sri Wahjuni Latifah Sri Wahyuni Sukma, Vega Melati Syamsiyah, Khoirun Nisa' Tri Wahyu Oktavendi Tri Wahyu Oktavendi Tumirin udin , Bahrul Ulum Wardani, Isma Wiasti, Ika Wicaksono, Agung Prasetyo Nugroho Widiarto, Rikha Wiharta Dewananda Wijaya, Almaira Oktavia Yeney Widya Prihatiningtias Yuaninda, Naila Putri