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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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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.
What Most Influence on Non-Performing Loan in Indonesia? Bank Accounting Perspective with MARS Analysis Shonhadji, Nanang
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.
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.
UNLOCKING THE POWER OF LIQUIDITY, LEVERAGE, AND SALES GROWTH ON FINANCIAL DISTRESS: THE CRUCIAL ROLE OF PROFITABILITY AS A MODERATING FORCE Fanan, M. Alif Zaenal; Shonhadji, Nanang
Reviu Accounting, Business & Organizations Vol. 1 No. 1 (2025): Vol 1 No 1 ( 2025)
Publisher : Center for Indonesian Accounting Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64417/rabo.v1i1.kmjv2q69

Abstract

Research Objective - This study examines the effect of liquidity, leverage, sales growth, and profitability as moderators of financial distress in transportation and logistics companies from 2018-2021. Method - This quantitative method analysis uses a sample of transportation and logistics companies listed on the Indonesia Stock Exchange from 2018-2021 that published annual financial reports for 2017-2020 and employs SPSS as a testing tool.  Findings - A country’s economic development can be measured by its transportation and logistics industry. The research found that 14 out of 21 companies were predicted to go bankrupt between 2018-2021. Inefficient management can lead to financial distress within a company. Theoretical and Policy Implications - The implications of this research can be utilized by investors as considerations when investing in transportation and logistics companies. Research Novelty - The novelty of this study lies in the use of the Springate S-Score model for predicting financial distress, as well as addressing a research gap from previous studies.
Is Whistleblowing an Ethical Practice? Shonhadji, Nanang
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.
The Digital Investors: How Financial Literacy, Investment Savvy, and App Simplicity Fuel Gen Z’s Stock Market Frenzy Gare, Anastasia Septianingtias Virgo; Shonhadji, Nanang
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.
Co-Authors Africa, Laely Aghe Agus Samekto Ali Soebijanto Ali Soebijanto Angraini Angraini Ardianto, Herwin Ayu, Febrina Dewi Murdiawati Diah Ekaningtias Diah Ekaningtias Diah Ekaningtias Diah Ekaningtyas Diyah Pujiati Djunaedi, Arif Zeinfiki Emanuel Kristidjadi Emanuel Kristijadi Emma Yulianti Emma Yulianti Entis Sutisna Ervan Pranata Panca Fanan, M. Alif Zaenal Gare, Anastasia Septianingtias Virgo 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 Nadjib Usman Nahumuri, Joicenda Nasution, Zubaidah Nita, Riski Aprilia Nur Suci IMM Nurmala Ahmar Putri Clara Shinta Rahayu, Tri Puji Reza Tianto Ririn Poerwanti Safrinda Dwika Maulani Haqni Samekto , Agus Sandra Eka Aprilia Sasongko Budisusetyo Sa’diyah, Halimatus Setyorini, Haryati Sistiyarini, Evi Siti Wasila Siti Wasila Soebijanto, Ali Soni Agus Irwandi Sri Lestari Kurniawati Suparno Suparno Susanti - Susanti - Tri Puji Rahayu