Article Per Year (5 Year)
p-Index From 2021 - 2026
5.421
P-Index
This Author published in this journals
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

Published : 49 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 49 Documents
Search

 1   2   3   4   5 
A study on the zakat and infaq or sodaqoh accounting application under SFAS 109 in Al-Falah Social Fund Foundation (YDSF) Surabaya Siti Wasila; Nanang Shonhadji
The Indonesian Accounting Review Vol. 4 No. 2 (2014): TIAR - July 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i02.332

Abstract

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.
IMPLEMENTING ROLE-PLAY LEARNING IN A BANK ACCOUNTING COURSE Nanang Shonhadji
The Indonesian Accounting Review Vol. 1 No. 1 (2011): TIAR - January 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v1i01.431

Abstract

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.
Risk-based credit analysis using ethnomethodology approach Tri Puji Rahayu; Nanang Shonhadji
The Indonesian Accounting Review Vol. 5 No. 2 (2015): July - December 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v5i2.641

Abstract

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.
New accounting ideology as the efforts of preventing the fraudulent financial reporting Nanang Shonhadji
The Indonesian Accounting Review Vol. 13 No. 1 (2023): January - June 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i1.3263

Abstract

This study aims to conceptualize  a accounting ideology with a divinity ideology to prevent fraudulent financial reporting. This research is a non-mainstream research with a grounded theory method. Theorizing of new ideological is for building to prevent the fraudulent accounting and financial crime practices. The research site is the practice of financial accounting in Indonesia by utilizing primary data from selected informants. The results show that when accounting is born in a capitalistic environment, the information it conveys is profit-oriented. Then the economic decisions and actions taken are also money oriented. Finally, the reality that is created is the reality to gain profit or money which leads to fraudulent behavior. Therefore we need a concept of accounting ideology that is able to present universal spiritual values to prevent fraudulent financial reporting. This spiritual value were manifested in the reconstruction of the accounting ideology as monotheism, trustworthiness, mashlahah, sincerity, fairness, ihsan, istikhlaf, ukhuwwah, shiddiiq and qanaah which will be the basis for the mindset and behavior of accountants so as not to commit fraudulent financial reporting.
Softlifting in College: Cheating or Forgiving Soni Agus Irwandi; Diyah Pujiati; Riski Aprilia Nita; Nanang Shonhadji; Syaifana Nabilah; Hafizd Oktariawan Maulana
The Indonesian Accounting Review Vol. 13 No. 2 (2023): July - December 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i2.3597

Abstract

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.
Pengabdian Masyarakat: Integrasi Edukasi Digital dan Pemeriksaan Kesehatan Gigi Nanang Shonhadji; Erdiarti Dyah Wahyuningtyas; Dea Delicia; Nadia Dwi Maharani
Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat Vol. 6 No. 02 (2026): Kedaymas Volume 6 No.2
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.v6i2.5707

Abstract

Kegiatan pengabdian masyarakat melalui Innovation Expo UNESA 2025 bertujuan meningkatkan literasi kesehatan gigi dengan fokus pada sports dentistry yang edukatif dan interaktif. Program ini diawali dengan identifikasi masalah melalui survei singkat terhadap pengunjung, yang menunjukkan rendahnya pengetahuan mengenai pencegahan cedera gigi saat berolahraga. Menjawab kebutuhan tersebut, tim menyusun materi edukasi berupa booklet, poster digital, dan permainan interaktif Ular Tangga Sports Dentistry yang terbukti efektif menarik minat dan memudahkan pemahaman. Sosialisasi di booth memperlihatkan antusiasme tinggi, dengan interaksi dua arah yang memperkuat kemampuan pengunjung membedakan informasi valid dari hoaks kesehatan. Selain itu, demo mouthguard inovatif menumbuhkan kesadaran pentingnya perlindungan gigi dalam aktivitas olahraga, sementara pemeriksaan gigi gratis memberikan manfaat nyata berupa deteksi dini karies dan masalah gusi. Data hasil pemeriksaan dicatat secara digital untuk memudahkan analisis tren kesehatan gigi masyarakat dan mendukung tindak lanjut berbasis bukti. Evaluasi menunjukkan tingkat kepuasan tinggi serta peningkatan motivasi pengunjung untuk menjaga kesehatan gigi secara berkelanjutan. Secara keseluruhan, integrasi edukasi interaktif, inovasi teknologi, dan layanan pemeriksaan gratis terbukti efektif dalam meningkatkan literasi kesehatan gigi serta mendukung target nasional Indonesia Bebas Karies 2030.
The Digital Investors: How Financial Literacy, Investment Savvy, and App Simplicity Fuel Gen Z’s Stock Market Frenzy Anastasia Septianingtias Virgo Gare; Nanang Shonhadji
Reviu Accounting, Business & Organizations Vol. 2 No. 1 (2026): Vol 2 No 1 2026
Publisher : Center for Indonesian Accounting Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64417/rabo.v2i1.0026

Abstract

Research Objective – This study specifically aims to analyze the influence of financial literacy, investment knowledge, and application ease on the interest of Generation Z in Surabaya regarding online stock investing. Furthermore, this research intends to evaluate the extent to which these cognitive and technological factors shape investment intentions among students navigating the dynamics of the digital capital market. Research Method -  This research employs a quantitative approach using primary data collected through questionnaires distributed to 75 respondents representing the Generation Z population. The data analysis technique applied is Structural Equation Modeling with a Partial Least Squares (SEM-PLS) approach using SmartPLS software to test validity, reliability, and the relationships between research variables. The analysis process was carried out systematically to ensure the accuracy of the hypothesis testing results. Research Findings - The research results reveal that financial literacy has a positive and significant effect on investment interest, indicating that an understanding of risk management is the primary foundation for Generation Z to begin investing. However, unique findings emerged where investment knowledge and ease of application were found to have no significant effect on their investment interest. This indicates that the availability of sophisticated technological features and theoretical knowledge alone are not strong enough to trigger investment actions if not accompanied by proficient financial literacy and actual financial readiness. Theoretical and Policy Implications – These findings imply that future capital market education should emphasize risk management and financial management practices rather than merely introducing application features. Digital literacy policies need to be directed toward increasing the confidence of young potential investors in making responsible and sustainable investment decisions. Research Novelty - The novelty of this research lies in uncovering the fact that for digital natives, technological ease is considered a minimum standard facility rather than a primary driver in online stock investment decision-making.
What Most Influence on Non-Performing Loan in Indonesia? Bank Accounting Perspective with MARS Analysis Nanang Shonhadji
JASF: Journal of Accounting and Strategic Finance Vol. 3 No. 2 (2020): JASF (Journal of Accounting and Strategic Finance) - November 2020
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v3i2.85

Abstract

The research objective is to examine factors that affect non-performing loans at conventional private banks in Indonesia. These factors include growth in gross domestic product, interest rates, currency exchange rates, exports, credit growth, inflation, return on asset, operating costs to operating income, and the capital adequacy ratio. The sample used in this study was conventional private banks listed on the Indonesia Stock Exchange 2014-2019. Data analysis techniques using Multivariate adaptive regression spline (MARS). The study results inform that there is an influence between the predictor variables and the response variables based on functions in the model. The variables that affect non-performing loans are credit growth, exchange rates, inflation, capital adequacy ratio, return on asset, operating costs to operating income, and interest rates. In contrast, gross domestic product growth and export growth in this study do not affect non-performing loans in conventional private banks. The MARS model has informed that the most influential variable on non-performing loans is credit growth. Banking authorities need to control lending through the application of credit risk management and regulating the quality of credit loans to contribute to the results in this study.
Pengabdian Masyarakat: Integrasi Edukasi Digital dan Pemeriksaan Kesehatan Gigi Nanang Shonhadji; Erdiarti Dyah Wahyuningtyas; Dea Delicia; Nadia Dwi Maharani
Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat Vol. 6 No. 02 (2026): Kedaymas Volume 6 No.2
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.v6i2.5707

Abstract

Kegiatan pengabdian masyarakat melalui Innovation Expo UNESA 2025 bertujuan meningkatkan literasi kesehatan gigi dengan fokus pada sports dentistry yang edukatif dan interaktif. Program ini diawali dengan identifikasi masalah melalui survei singkat terhadap pengunjung, yang menunjukkan rendahnya pengetahuan mengenai pencegahan cedera gigi saat berolahraga. Menjawab kebutuhan tersebut, tim menyusun materi edukasi berupa booklet, poster digital, dan permainan interaktif Ular Tangga Sports Dentistry yang terbukti efektif menarik minat dan memudahkan pemahaman. Sosialisasi di booth memperlihatkan antusiasme tinggi, dengan interaksi dua arah yang memperkuat kemampuan pengunjung membedakan informasi valid dari hoaks kesehatan. Selain itu, demo mouthguard inovatif menumbuhkan kesadaran pentingnya perlindungan gigi dalam aktivitas olahraga, sementara pemeriksaan gigi gratis memberikan manfaat nyata berupa deteksi dini karies dan masalah gusi. Data hasil pemeriksaan dicatat secara digital untuk memudahkan analisis tren kesehatan gigi masyarakat dan mendukung tindak lanjut berbasis bukti. Evaluasi menunjukkan tingkat kepuasan tinggi serta peningkatan motivasi pengunjung untuk menjaga kesehatan gigi secara berkelanjutan. Secara keseluruhan, integrasi edukasi interaktif, inovasi teknologi, dan layanan pemeriksaan gratis terbukti efektif dalam meningkatkan literasi kesehatan gigi serta mendukung target nasional Indonesia Bebas Karies 2030.
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