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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Telaah dan Riset Akuntansi Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Proceeding International Conference on Information Technology and Business International conference on Information Technology and Business (ICITB) Jurnal Terapan Abdimas Binus Business Review E-Dimas: Jurnal Pengabdian kepada Masyarakat AKRUAL: Jurnal Akuntansi Jurnal Kajian Akuntansi Prosiding Seminar Nasional Darmajaya Assets: Jurnal Akuntansi dan Pendidikan EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming JASF (Journal of Accounting and Strategic Finance) Jurnal Kedaymas Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Paguntaka Mopolayio : Jurnal Pengabdian Ekonomi JEMBA: Journal of Economics, Management, Business, and Accounting International Research Journal of Business Studies REVIU: Accounting, Business & Organizations
Nanang Shonhadji
Universitas Hayam Wuruk Perbanas
Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mechanical Engineering Public Health Social Sciences Other

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Perhitungan Harga Pokok Produksi Berdasarkan Metode Job Order Costing Untuk Penetapan Harga Pesanan Pada GRC Vino Al-Ghaniyyu Salman, Kautsar Riza; Mawardah, Amelia; Shonhadji, Nanang; Sa’diyah, Halimatus; Sutisna, Entis
Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat Vol. 4 No. 2 (2024): Juli 2024
Publisher : Research Center and Community Services (PPPM) Universitas Hayam Wuruk "Perbanas" Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/kedaymas.v4i2.4619

Abstract

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.
Pelatihan dan Pendampingan Penguatan Materi Kewirausahaan bagi Guru SMA Negeri di Surabaya Setyorini, Haryati; Ardianto, Herwin; Shonhadji, Nanang
Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat Vol. 5 No. 2 (2025): Juli 2025
Publisher : Research Center and Community Services (PPPM) Universitas Hayam Wuruk "Perbanas" Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/kedaymas.v6i2.5135

Abstract

Program pengabdian masyarakat ini bertujuan untuk meningkatkan kompetensi guru SMA Negeri 21 Surabaya dalam bidang kewirausahaan melalui pelatihan yang terstruktur dan aplikatif. Permasalahan yang dihadapi meliputi keterbatasan pengetahuan dan keterampilan, kurangnya metodologi pengajaran inovatif, serta keterbatasan kolaborasi dengan praktisi bisnis. Metode pelaksanaan dengan pendekatan pelatihan interaktif dengan melibatkan seluruh peserta dalam laboratorium pelatihan kewirausahaan digunakan dalam program ini. Hasil pelaksanaan program pengabdian masyarakat ini memberikan dampak positif dalam meningkatkan pemahaman konsep dasar kewirausahaan, keterampilan praktis, dan kemampuan guru untuk menciptakan program berbasis kewirausahaan. Dengan dukungan pihak terkait, pelatihan ini menjadi langkah awal dalam mengintegrasikan transformasi pendidikan berbasis kewirausahaan di lingkungan sekolah. Keberhasilan pelatihan juga mendorong kolaborasi antara dunia pendidikan dan dunia industri serta menjadi ajang promosi bagi Universitas Hayam Wuruk Perbanas untuk mengenalkan profil dan capaian terbaiknya kepada masyarakat.
Penggunaan Teori Sosial dalam Paradigma Interpretif pada Penelitian Akuntansi Shonhadji, Nanang
Jurnal Kajian Akuntansi Vol 5 No 1 (2021): JUNI 2021
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v5i1.3972

Abstract

AbstractThe development of the scope of accounting research has led to a more dynamic paradigm of accounting research and the use of social theory to uncover a phenomenon. This study aims to interpret and explain social theory in the interpretive paradigm and its use for the development of accounting research. Qualitative research methods with interpretive paradigms were used in this study and in-depth interviews with key informants were conducted to obtain data. The results of the study revealed that the interpretive paradigm became very relevant to be used in the scope of accounting research to express the true realities that occur between accountant and science of accounting, the environment, and organizational culture. The results of this study also reveal that social theory ethnographic, ethnomethodology, phenomenology, symbolic interactions and structuration in their methodology provide a variety of concerns that want to be expressed in different ways and focus of observation. The results of this study also reveal that the use of social theories as a research method in accounting research related to other social sciences such as sociology and anthropology were able to answer the scope and phenomena of the accountant interactions.Keywords: Accounting; Ethnography; Ethnomethodology; Phenomenology; Symbolic interaction and Structuration. Abstrak Berkembangnya ruang lingkup penelitian akuntansi menyebabkan semakin dinamisnya paradigma penelitian akuntansi dan penggunaan teori sosial untuk mengungkap suatu fenomena. Penelitian ini bertujuan untuk memaknai dan menjelaskan teori sosial dalam paradigma interpretif dan pemanfaatannya untuk perkembangan penelitian akuntansi. Metode penelitian kualitatif dengan paradigma interpretif digunakan dalam penelitian ini dan wawancara mendalam terhadap informan kunci dilakukan untuk memperoleh data. Hasil penelitian mengungkapkan bahwa paradigma interpretif menjadi sangat relevan digunakan pada penelitian di bidang akuntansi dalam mengungkapkan realitas yang sebenarnya terjadi antara akuntan dengan ilmu akuntansi, lingkungan, dan budaya organisasi. Hasil penelitian ini juga mengungkapkan bahwa teori sosial etnografi, etnometodologi, fenomenologi, interaksi simbolik dan strukturasi dalam metodologinya memberikan keragaman perhatian yang ingin diungkap dengan cara dan fokus pengamatan yang berbeda. Hasil penelitian ini juga mengungkapkan bahwa penggunaan teori – teori sosial sebagai metode penelitian dalam penelitian akuntansi berkaitan dengan ilmu sosial lain seperti sosiologi dan antropologi yang mampu menjawab lingkup dan fenomena interaksi para pelaku akuntansi tersebut.  Dengan demikian maka penelitian akuntansi tidak bisa memisahkan antara subjek dan objek penelitian.Kata kunci: Akuntansi; Etnografi; Etnometodologi; Fenomenologi; Interaksi simbolik dan Strukturasi.
Framing Analysis: Do Illegal Online Loans Have Fraud Irwandi, Soni Agus; Shonhadji, Nanang
Jurnal Kajian Akuntansi Vol 7 No 2 (2023): DESEMBER 2023
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.vol7.no2.a12

Abstract

This study aims to examine how the framing of news illegal online loan fraud in online mass media which is then used as information to find out the causes of the fraudulent practices. The Pan and Kosicki framing analysis method, which was extended with the fraud hexagon theory, were used. The sites in this study were online mass media, particularly tribunnews.com and kompas.com, reporting cases of fraud committed by illegal online lending companies. The results of the framing analysis on the news published by Tribunnews.com show that illegal online lending companies have committed fraudulent practices to their customers and their existence is very disturbing to the public. Kompas.com uses a more preventive method by revealing the ways that the people should do to avoid these traps and fraud. The results of the analysis using the fraud hexagon theory show that fraudulent practices committed by illegal online lending companies are caused by pressure from capital owners, information technology capabilities owned, broad market opportunities, rationalization that people need fast funds, ego, and binding agreements as a form of collusion. The increasing role of the government in providing protection for the public in online transactions is an important implication of this research.
Banking Accounting Practices “Humanist” Shonhadji, Nanang
International Research Journal of Business Studies Vol. 9 No. 1 (2016): April - July 2016
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.9.1.31-38

Abstract

Humanism is a universal value that should be attached to all forms and operational activities of the bank because the bank’s main business is to provide service to humanity. The purpose of this study was to determine the humanist banking practice. The use of qualitative methods with a phenomenological approach that involve an account officer and marketing staff as key informants. In-depth interviews conducted to obtain comprehensive information. The results of the study informs that the banking practice in the lending and the funding activities were still oriented to material interests or to achieve maximum profit with unbalanced position. It caused the values of humanism in the form of truth and equitable negated by bank stakeholder. The results of this study also found that there are two forms of awareness is needed in the value of accountability in the process of funding and lending activities to customers humanistic were the awareness of responsibility to themselves and to God.
Workshop Penyusunan Laporan Keuangan Masjid dengan Aplikasi FoxPro dan ISAK 35 pada Pengurus Takmir di Surabaya Budisusetyo, Sasongko; Shonhadji, Nanang; Pujiati, Diyah; Samekto , Agus
Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat Vol. 6 No. 01 (2026): Januari 2026
Publisher : Research Center and Community Services (PPPM) Universitas Hayam Wuruk "Perbanas" Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/kedaymas.v7i1.5527

Abstract

Workshop penyusunan laporan keuangan masjid dengan aplikasi FoxPro dilaksanakan di Masjid Ash-Shoobirin, Surabaya, pada 25 Oktober 2025 dengan melibatkan 68 peserta dari 37 masjid. Kegiatan ini bertujuan menjawab permasalahan utama pengelolaan keuangan masjid, yaitu pencatatan manual yang rentan kesalahan, minimnya literasi akuntansi, serta kurangnya penerapan standar ISAK 35. Metode pelaksanaan dilakukan secara terstruktur melalui pelatihan teknis, sesi narasumber, pendampingan langsung, dan diskusi kelompok. Narasumber terdiri dari akademisi, praktisi, dan pengurus masjid yang memberikan perspektif komprehensif mengenai integrasi teknologi akuntansi dengan prinsip akuntabilitas dan transparansi. Hasil kegiatan menunjukkan transformasi signifikan: 90% peserta mampu menyusun laporan digital berbasis FoxPro, 85% memahami standar ISAK 35, dan seluruh peserta memperoleh pengalaman praktis dari sharing narasumber. Diskusi kelompok memperkuat komitmen bersama antar takmir untuk menerapkan good mosque governance dalam pengelolaan dana umat. Workshop ini tidak hanya meningkatkan keterampilan teknis, tetapi juga memperkuat kesadaran akan pentingnya akuntabilitas, transparansi, dan keberlanjutan tata kelola masjid. Dengan demikian, kegiatan ini menjadi model pengabdian masyarakat yang mengintegrasikan teknologi, standar akuntansi, dan pemberdayaan komunitas.
FACTORS OF AUDITOR'S READINESS IN IMPLEMENTING IFRS IN INDONESIA Nanang Shonhadji
Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 1 (2012): April 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i1.66

Abstract

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.
Using Six Sigma Tools to Improve Strategic Cost Management: Management Accounting Perspective Nanang Shonhadji
Journal of Economics, Business, and Accountancy Ventura Vol. 19 No. 3 (2016): December 2016 - March 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i3.884

Abstract

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.
A Case Study of Bank Accounting Practices on Reserves for Impairment of Credit Deduction Nanang Shonhadji
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 3 (2017): December 2017 - March 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i3.1169

Abstract

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. 
Is Whistleblowing an Ethical Practice? Nanang Shonhadji
Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 2 (2022): August - November 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v25i2.3222

Abstract

Whistleblowing is susceptible to risks and ethical dilemmas in practice. It is not easy for members of an organization to become whistleblowers. The purpose of this study is to prove whether whistleblowing intention is a form of ethical practice. The empirical quantitative method was used for this study. The research samples were employees and auditors at the East Java Inspectorate. The use of Partial Least Square analysis techniques followed the collection of data through the distribution of questionnaires. The study results inform that whistleblowing intention was an ethical practice that was perceived and experienced by the whistleblower. Ethical sensitivity does not affect whistleblowing intention. In contrast, moral ethics, professional ethics, and ethical confidentiality affect whistleblowing intention. Ethical sensitivity has no effect because respondents believe that it is highly dependent on the sensitivity of the whistleblower’s attitude toward making decisions. The results of this study have contributed to strengthening the creation of a good whistleblowing system with definite legal protection guarantees provided by organizations and the state.
Co-Authors Africa, Laely Aghe Agus Samekto Ali Soebijanto Ali Soebijanto Anastasia Septianingtias Virgo Gare Angraini Angraini Ardianto, Herwin Ayu, Febrina Dea Delicia Dewi Murdiawati Diah Ekaningtias Diah Ekaningtias Diah Ekaningtias Diah Ekaningtyas Diyah Pujiati Diyah Pujiati Djunaedi, Arif Zeinfiki Emanuel Kristidjadi Emanuel Kristijadi Emma Yulianti Emma Yulianti Entis Sutisna Erdiarti Dyah Wahyuningtyas Ervan Pranata Panca Hafizd Oktariawan Maulana Herdiawan, Ricky Andrew Herlina Herlina Ikhwan Kholid Jowi Ratna Sari Kautsar Riza Salman Khalifaturofi'ah, Sholikha Oktavi Kholid, Ikhwan Kristidjadi, Emanuel Luciana Spica Almilia Marta, Laila Saleh Maulana, Hafizd Oktariawan Mawardah, Amelia Mei Murni, Nur Suci I. Melda Agarina Miftahul Adi Suminto Moch. Anang Karyawan Mohammad Al Hafidz Nabilah, Syaifana Nadia Dwi Maharani Nadjib Usman Nahumuri, Joicenda Nasution, Zubaidah Nita, Riski Aprilia Nur Suci IMM Nurmala Ahmar Putri Clara Shinta Reza Tianto Ririn Poerwanti Riski Aprilia Nita Safrinda Dwika Maulani Haqni Samekto , Agus Sandra Eka Aprilia Sasongko Budisusetyo Sa’diyah, Halimatus Setyorini, Haryati Sistiyarini, Evi Siti Wasila Soebijanto, Ali Soni Agus Irwandi Sri Lestari Kurniawati Suparno Suparno Susanti - Susanti - Syaifana Nabilah Tri Puji Rahayu