Articles
<![CDATA[Softlifting in College: Cheating or Forgiving ]]>
<![CDATA[Irwandi, Soni Agus]]>;
<![CDATA[Pujiati, Diyah]]>;
<![CDATA[Nita, Riski Aprilia]]>;
<![CDATA[Shonhadji, Nanang]]>;
<![CDATA[Nabilah, Syaifana]]>;
<![CDATA[Maulana, Hafizd Oktariawan]]>
<![CDATA[ The Indonesian Accounting Review Vol. 13 No. 2 (2023): July - December 2023 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/tiar.v13i2.3597
<![CDATA[Softlifting in higher education occurs due to the academic community's requirements and the convenience of accessing and downloading software through internet platforms. This research aims to investigate the impact of ethics sensitivity, moral ethics, perceived risk, perceived benefits, and habit on the intention to engage in softlifting. The study employed quantitative research through distributing questionnaires to accounting students at private universities in Surabaya. Data analysis was conducted using Structural Equation Model Partial Least Square (SEM-PLS). The findings reveal that ethics sensitivity, moral ethics, perceived risk, and habit have a negative and significant influence on the intention to engage in softlifting. On the other hand, perceived benefits have a positive and significant effect on softlifting intention. Incorporating ethical and moral values as research variables is an essential ethical consideration for those involved in software piracy, which adds originality to this study. This research emphasizes the importance of effective socialization and education against using pirated software or engaging in softlifting within the university environment. Furthermore, it underscores the responsibility of university management to provide legal software to students, which serves as a practical contribution to the overall issue.]]>
<![CDATA[FACTORS OF AUDITOR'S READINESS IN IMPLEMENTING IFRS IN INDONESIA ]]>
<![CDATA[Shonhadji, Nanang]]>
<![CDATA[ Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 1 (2012): April 2012 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/jebav.v15i1.66
<![CDATA[Accounting standards in Indonesia has harmonically been ready to implement internationalaccounting standards or International Financial Reporting Standards (IFRS). The purpose ofthis study was to find out the effect of readiness on the competence, expertise and experienceof auditors on the implementation The International Financial Reporting Standard (IFRS) inIndonesia in 2012. This study has shown that auditor’s competence and experience had significantinfluence while they will implement of IFRS in Indonesia in 2012 but auditor’s expertisedidn’t have significantly influence towards the implementation of IFRS. Questionnaireswere distributed to selected auditors who work in several Public accountant offices. The implicationis that auditors should have good knowledge to make sufficient adjustments whilethey want to convert the SAK (General Accounting Standard in Indonesia) to IFRS. They alsohave to understand the technique of audit in international environment by formal and informaleducation. Junior auditors need to improve audit skills and self confidence in orderreadiness to implement IFRS.]]>
<![CDATA[Using Six Sigma Tools to Improve Strategic Cost Management: Management Accounting Perspective ]]>
<![CDATA[Shonhadji, Nanang]]>
<![CDATA[ Journal of Economics, Business, and Accountancy Ventura Vol. 19 No. 3 (2016): December 2016 - March 2017 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/jebav.v19i3.884
<![CDATA[The company's commitment to implement Six Sigma has been said to fail, as a quality management strategies, as expected to lead to continuous improvement. This study has its objective to identify the use of Six Sigma as a tool to improve cost management strategies in the production of LED (light emitting diode) on PT TMJ. It uses a case study approach to non-mainstream. The unit of analysis done on the application of six sigma strategies to evaluate quality management performance on the cleaning process of the LED light top-ring used in this study. The result of the evaluation measure phase, generally, informs that the company has increased sigma capability of the base performance so that the company's efforts to reduce the level of disability in circumference above the cleaning process should be defect-free LED light wrinkle, wave and widened in accordance with the target. All these can be said to be successful. The result also informed that at the stage of evaluating the attributes of data processing capability, informed that the company is in the process conditions. The fairly stable production, production process capability are quite capable to meet the specifications of the desired target customers.]]>
<![CDATA[A Case Study of Bank Accounting Practices on Reserves for Impairment of Credit Deduction ]]>
<![CDATA[Shonhadji, Nanang]]>
<![CDATA[ Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 3 (2017): December 2017 - March 2018 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/jebav.v20i3.1169
<![CDATA[The objectivity of the customers' feasibility is biased with the interest of the targeted credit that they are assigned to achieve. In addition, it remains an obstacle forsmall and medium class banks to be dependant on the long historical credit data of each customer to determine the credit-value loss (CKPN).  This study uses a method of a qualitative case study with structured stages for determining the formation of credit-value loss (CKPN) with creditrisk+ model. The purpose of this study is to reveal the accounting practice of establishing CKPN with creditrisk+ model. The results show that the ATMR method caused BPR banks to provide a very large recovery fund when compared with CreditRisk+ method. Other findings reveal that the approach of ATMR is not maximized in producing accurate measure of credit risk and in accordance with the actual condition. This study contributes to providing an alternative to the determination of CKPN in addition to using ATMR and roll rate analysis model by the banks. For the regulators and professional organizations of the Indonesian Institute of Accountants, they can use it as sources of information to evaluate the application of PSAK 55, especially in determining the CKPN. ]]>
<![CDATA[A study on the zakat and infaq or sodaqoh accounting application under SFAS 109 in Al-Falah Social Fund Foundation (YDSF) Surabaya ]]>
<![CDATA[Wasila, Siti]]>;
<![CDATA[Shonhadji, Nanang]]>
<![CDATA[ The Indonesian Accounting Review Vol. 4 No. 2 (2014): TIAR - July 2014 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/tiar.v4i02.332
<![CDATA[This study aims to evaluate the reporting and the application of zakat accounting and its effectiveness under the Statements of Financial Accounting Standard (SFAS) No. 109 in Al-Falah Social Fund Foundation (YDSF) Surabaya. This study used the method of primary and secondary data. The primary data were obtained through indepth interviews regarding the accounting and financial reporting of the foundation. The result shows that the accounting which is based on Islamic Syari’ah has a great impact on the humanitarian aspects of the accounting of zakat and infaq or sodaqoh. Thus, the accounting of zakat and infaq or sodaqoh stimulates the individual behavior across the environment to be always transformational. The accountability established within the organization includes physical, moral and spiritual aspects. The physical aspect of this research is the financial statements while the moral and spiritual aspectsare the realization of organizational accountability to God by trying to run its activities based on syari’ah. For further studies, the researchers should not only focus on one basic course, but also on the basis of social funds in Al-Falah foundation Surabaya as the house of sodaqoh, wallet for the poor, etc. that has also adopted SFAS No. 109 in its financial statements. Beside, the information should be in the long term in order to get effective and efficient information for a better result.]]>
<![CDATA[IMPLEMENTING ROLE-PLAY LEARNING IN A BANK ACCOUNTING COURSE ]]>
<![CDATA[Shonhadji, Nanang]]>
<![CDATA[ The Indonesian Accounting Review Vol. 1 No. 1 (2011): TIAR - January 2011 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/tiar.v1i01.431
<![CDATA[This paper describes the implementation of Role-Play Learning (RPL) in a bank accounting course at Perbanas Business School. The purpose of this is to enhance students'understanding and learning ability. In this approach information about the individual students, their thoughts, emotions and body language are studied as part of the learning methodologt. The sample studied was made up of 210 students of the bank accounting course in the Perbanas Business School. They were required to use the bank accounting information system in all of their study assignments. The results show that this approach had instigated action-learning and the use of the bank accounting information system had helped students to complete all requirements of their assignments. In addition it was also observed that teacher-students interactions were increased while students'passivity and boredom significantly reduced, Importantly, it also highlights the importance of continuous teacher upgrading.]]>
<![CDATA[Risk-based credit analysis using ethnomethodology approach ]]>
<![CDATA[Rahayu, Tri Puji]]>;
<![CDATA[Shonhadji, Nanang]]>
<![CDATA[ The Indonesian Accounting Review Vol. 5 No. 2 (2015): July - December 2015 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/tiar.v5i2.641
<![CDATA[The economic activities in Mojokerto Regency are much related to the world of bank-ing. Therefore, banking industries in this regency have a very important role to pro-mote the economy of a country. This study is to determine the credit risk analysis and the causes of the possible occurrence of the risk, as well as the policies conducted to control of the credit risk. This research uses ethnomethodology, a method which focus-es on interview with informants based on their experiments. The data collection me-thod is observation, interview, documentation, and literature study. The result of this study shows the importance of the credit risk control policies, which are implemented by Bank Saudara Mojokerto Branch. Credit risk can be derived from both external and internal. Many researchers focus on the internal risk, such as human error or bad attitude of the bank staff. The implementation of credit risk control policies is intended to anticipate the fraud committed by internal bank staff.]]>
<![CDATA[The Influence of Auditor Professionalism, Independence, and Ethics on External Audit Quality ]]>
<![CDATA[Herdiawan, Ricky Andrew]]>;
<![CDATA[Shonhadji, Nanang]]>;
<![CDATA[Irwandi, Soni Agus]]>
<![CDATA[ JEMBA: Journal of Economics, Management, Business and Accounting Vol. 2 No. 2 (2024): JEMBA: Journal of Economics, Management, Business, and Accounting ]]>
Publisher : <![CDATA[Lentera Barasaki Publishing House ]]>
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DOI: 10.54783/jemba.v2i2.38
<![CDATA[The purpose of this study was to explain the effect of auditor professionalism, independence, and ethics on external audit quality. This research is included in causal research using a quantitative approach, the population of this study are auditors who work at KAP in the city of Surabaya. Sampling used a purposive sampling technique, and the number of samples used was 49 respondents. Data collection was carried out by distributing questionnaires, the questionnaire was the instrument used to obtain respondents' responses. Data were analyzed using Partial Least Square (PLS) with SmartPLS software version 4.0. The results of this research show that professionalism affects external audit quality, independence does not affect audit quality, and auditor ethics affects audit quality.]]>
<![CDATA[PENERAPAN HASIL PENGABDIAN MASYARAKAT PENJUALAN KONSINYASI PADA PENGAJARAN AKUNTANSI KEUANGAN ]]>
<![CDATA[Pujiati, Diyah]]>;
<![CDATA[Shonhadji, Nanang]]>;
<![CDATA[Nahumuri, Joicenda]]>;
<![CDATA[Samekto, Agus]]>
<![CDATA[ Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat Vol. 4 No. 1 (2024): Vol 4, No 1 (2024) : Januari 2024 ]]>
Publisher : <![CDATA[Research Center and Community Services (PPPM) Universitas Hayam Wuruk "Perbanas" Surabaya ]]>
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DOI: 10.14414/kedaymas.v4i1.4298
<![CDATA[Masalah yang sering mucul pada penjulan konsinyasi yaitu karena hak milik atas barang yang berada pada pengamanat, maka barang konsinyasi harus dilaporkan. Barang konsinyasi tidak boleh diperhitungkan sebagai persediaan komisioner. Pada saat pengiriman barang konsinyasi tidak menimbulkan pendapatan dan tidak dipakai sebagai kriteria untuk mengetahui atau mengakui pendapatan, baik bagi pengamanat maupun bagi komisioner sampai dengan saat barang terjual pada pihak ketiga. Pihak pengamanat sebagai pemilik tetap bertanggungjawab sepenuhnya terhadap semua biaya berhubungan dengan barang barang konsinyasi. Pedagang UMKM kue di kampung rungkut ini masih kesulitan menentukan informasi persedian kue yang terjual dengan sistem penjulan konsinyasi yang sudah mereka lakukan,baik persediaan milik sendiri maupun persediaan yang merupakan barang konsinyasi, sehingga mereka tidak mengetahui secara akurat berapa rupiah penjualan yang diperoleh dari penualan kue mereka sendiri dan berapa yang bersal dari barang konsinyasi. Oleh sebab itu maka dilakukan kegiatan pengabdian masyarakat yang melibatkan dosen, mahasiswa dan mitra UMKM. Kegiatan pengabdian masyarakat yang dikuatkan dalam materi perkuliahan akuntansi penjualan konsinyasi pada mata kuliah akuntansi keuangan lanjutan. Solusi yang diberikan adalah Laporan hasil penyesuaian catatan penjualan konsinyasi mitra dengan laporan penjualan konsinyasi yang telah diperbaiki dan sesuai dengan konsep akuntansi. Laporan analisa deskriptif atas usaha yang telah dilakukan untuk menyelesaikan permasalah mitra. Luaran yang dihasilkan dari kegiatan ini adalah desain kartu penjulan konsinyasi, desain kasus penjulan konsinyasi dan desain pembelajaran mata kuliah akuntansi keuangan lanjutan dengan hasil pengabdian kepada masyarakat..]]>
<![CDATA[Perhitungan Harga Pokok Produksi Berdasarkan Metode Job Order Costing Untuk Penetapan Harga Pesanan Pada GRC Vino Al-Ghaniyyu ]]>
<![CDATA[Salman, Kautsar Riza]]>;
<![CDATA[Mawardah, Amelia]]>;
<![CDATA[Shonhadji, Nanang]]>;
<![CDATA[Sa’diyah, Halimatus]]>;
<![CDATA[Sutisna, Entis]]>
<![CDATA[ Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat Vol. 4 No. 2 (2024): Juli 2024 ]]>
Publisher : <![CDATA[Research Center and Community Services (PPPM) Universitas Hayam Wuruk "Perbanas" Surabaya ]]>
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DOI: 10.14414/kedaymas.v4i2.4619
<![CDATA[Based on interviews and observations at GRC Vino Al-Ghaniyyu as a partner, it is known that in determining the order price, it still uses a simple calculation of the cost of production and has not taken into account several cost components. An accurate calculation of the cost of production can produce a competitive order price, show real profits, and serve as evaluation material for subsequent orders. The cost of production method that is in accordance with the characteristics of MSMEs is job order costing. Community service activities aim to provide assistance in calculating the cost of production in accordance with the concept of cost accounting. Implementation methods include cost identification, calculation of the cost of production, and calculation of the selling price. The results of this community service activity are the calculation of the cost of production using job order costing obtained at Rp15,013,083. The provision of a profit of 40% of the cost of production will result in the determination of the order price of Rp21,018,317. The output of this community service is a report on the cost of production in the form of a job order cost sheet.]]>
