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All Journal JURNAL AKUNTANSI DAN AUDITING Jurnal Dinamika Ekonomi dan Bisnis SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Bina Bangsa Ekonomika Jurnal Rekognisi Akuntansi (JRA) J-ABDIPAMAS (Jurnal Pengabdian Kepada Masyarakat) TINTA NUSANTARA : Jurnal Ekonomi, Manajemen, dan Akuntansi Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah
Ali Sofwan
Universitas Islam Nahdlatul Ulama Jepara
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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KESADARAN MAHASISWA AKUNTANSI STIENU JEPARA MENGENAI ETIKA DALAM AUDIT INTERNAL Marisan, Ichwan; Nahar, Aida; Sofwan, Ali
JURNAL AKUNTANSI DAN AUDITING Volume 10, Nomor 2, Tahun 2014
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (388.853 KB) | DOI: 10.14710/jaa.10.2.256-276

Abstract

The ability of internal auditors in the future, namely current students, to recognize and reactappropriately to the ethical dilemma is a problem that gets the attention of the accountingprofession. Based on this thinking it needs a study to measure the ethical awareness of thestudents when they are presented with the dilemma of internal audit situation, where they have tomake decisions based on ethical considerations. The aim of this study was to examine differencesin the accounting student awareness of ethical decision-making between men and women auditand examine differences in ethical awareness in decision making audit between students whohave taken courses with the auditing yet. Ethical decision-making variables broken down intosix scenarios. Scenario odd number (1, 3, 5) is an ethical action while the scenario is even (2, 4, 6) is an unethical act. The study population was a sample of accounting students with students who are auditing the class I / II. Methods of data collection by questionnaires distributed directlyto students while in class. The analytical method used is a different test for non-parametric datadistribution is not normal. The conclusion is the first, students have the awareness of the ethicaldecision-making, but for ethical decision-making is not only one of the three scenarios scenariowas realized. Second, in general women are more able to take unethical decisions than men.Women are able to feel such an action is unethical than men. As for ethical decision-making nodistinction between men and women. Third, there was no difference in ethical decision makingas well as unethical among students who have attended the courses who have not followed theauditing auditing.
PENGUKURAN KINERJA STIENU JEPARA DENGAN PENDEKATAN BALANCED SCORECARD Ali Sofwan
Jurnal Dinamika Ekonomi & Bisnis Vol 9, No 1 (2012)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v9i1.110

Abstract

AbstractThe research purpose was to measure performance of STIENU Jepara using 4 aspects: customer, growth and learning, internal business, and finance. The unit analysis was STIENU Jepara. The data was collected using questionnaires, interview and documentation from 60 employees (lecture and staff) and 90 students. Meanwhile the performance was measured using Balance Scorecard approach. The research revealed that customer aspect, which is evaluate based on average score of customer perception to service quality, has meet expectation. Concurrently, according to growth and learning, STIENU Jepara has been able to create growth and performance improvement in the long term. At the same time, the internal business aspects, in which case was assessing innovation and after sales service, demonstrate high score. The last, by virtue of financial aspect, at 2007/2008 and 2009/2010 exhibited income realization interval above 100% and the expense realization interval below 25%. Meantime, at 2008/2009 the income realization interval was between 75%-100% and the expense realization interval was between 25%-49,99%. Keywords: balance scorecard, customers, growth and learning, internal business, financial aspect.  AbstrakPenelitian bertujuan mengukur kinerja STIENU Jepara dari empat aspek: pelanggan, pertumbuhan dan pembelajaran, bisnis internal, dan aspek keuangan. Unit analisis adalah STIENU Jepara, sedangkan data diperoleh dari 60 pegawai (karyawan dan dosen) dan 90 mahasiswa. Data-data yang diperlukan dikumpulan dengan dokumentasi dan wawancara, sedangkan model pengukuran kinerja yang digunakan adalah balanced scorecard. Hasil analisis menunjukkan bahwa dari aspek pelanggan yang diukur dengan kualitas pelayanan, persepsi pelanggan terhadap kualitas pelayanan rata-rata telah memenuhi harapan. Berdasarkan aspek pertumbuhan dan pembelajaran, STIENU Jepara telah mampu menciptakan pertumbuhan dan peningkatan kinerja dalam jangka panjang. Berdasarkan aspek bisnis internal yang diukur dengan inovasi dan layanan purna jual, memperlihatkan skor yang tinggi. Berdasarkan aspek keuangan, pada tahun 2007/2008 dan 2009/2010 menunjukkan interval realisasi penerimaan berada di atas 100% serta interval realisasi pengeluaran di bawah 25%. Sedangkan pada tahun 2008/2009 menunjukkan interval realisasi penerimaan berada antara 75% - 100% serta interval realisasi pengeluaran berada antara 25%- 49,99%.Kata Kunci: balance scorecard, pelanggan, pertumbuhan dan pembelajaran, bisnis internal, aspek keuangan
Analisis Tingkat Pertumbuhan Penanaman Modal Asing (PMA) dan Dampaknya terhadap Pembangunan Daerah Syaiful Bahri; Solikhul Hidayat; Ali Sofwan
Jurnal Dinamika Ekonomi & Bisnis Vol 15, No 1 (2018)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v15i1.1184

Abstract

Jepara salah satu Kabupaten yang diminati oleh PMA yang bergerak dibidang industry pengolahan kayu karena potensinya. Namun beberpa tahun terkahir banyak industri besar PMA yang bergerak dibidang garmen, tektil, tas, dan sepatu yang mulai berdiri. Industri-industri baru tersebut mulai masuk di Jepara pada tahun 2014 seiring tingginya laju pertumbuhan PMA. Tujuan dari penelitian ini adalah untuk mendeskripsikan kegiatan Penanaman Modal Asing (PMA) di Kabupaten Jepara. Metode yang digunakan yaitu kuantitatif deskriptif dengan obyek penelitian Penanaman Modal Asing (PMA) yang masuk di Kabupaten Jepara tahun 2010-2016. Hasil yang diperoleh yaitu kegiatan penanaman modal asing di Jepara terus mengalami pertumbuhan. Laju pertumbuhan tertinggi terjadi pada tahun 2014 sebesar 147,9%.  Selama kurun waktu 7 tahun sejak 2010 hingga 2016, nilai investasi di Jepara mencapai US$ 271.043.300. Selain itu, PMA di Jepara juga memliki kontribusi besar bagi perekonomian daerah dan penyerapan tenaga kerja. Namun, dampak yang ditimbulkan pada home industry terutama perusahaan mebel yang menjadi ciri khas Jepara  mengalami dampak negatif.  Ini disebabkan tenaga kerja yang tersedia lebih banyak memilih bekerja pada pabrik PMA yang ada di Jepara. 
PERBANDINGAN BUNGA DAN BAGI HASIL DARI SUDUT PANDANG BANK KONVENSIONAL DAN BANK SYARIAH Aida Nahar; Ali Sofwan
Jurnal Dinamika Ekonomi & Bisnis Vol 2, No 1 (2005)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v2i1.43

Abstract

AbstractBank sebagai lembaga intermedimy, menghimprm dana dari masyarakat yang mengalami surplus dana dan menyalurkannya kepada masyarakat yang membutuhkan  dana. Alokasi dana terpenting bagi kegiatan perbankan adalah alokasi dana pinjaman yang dikenal dengan istilah kredit bagi bank berdasarkan prinsip konvensional dan pembiayaan bagi bank yang berdasarkan prinsip syariah. Perbedaan antara kredit dengan pembiayaan terletak pada keuntungan yang  diharapkan. Keywords : Suku Bunga , Bank Konvensional, Bank Syariah
The Analysis of Human Resources Policies and Regional Financial Accounting System on Regional Government Financial Statements’ Quality Aida Nahar; Subadriyah Subadriyah; Ali Sofwan
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 4, December 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.907 KB) | DOI: 10.29259/sijdeb.v1i4.387-404

Abstract

Accountability of local governments in the implementation of policies should be carried out with the financial statements present the quality. Qualitative characteristics of financial statements described in PP 24/ 2005 that the qualitative characteristics of financial statements is a normative measurement that needs to be realized in the accounting information that can be fulfil its purpose. To be able to raise the normative requirements, this characteristics is absolutely necessary in order to meet the government 's financial statements desired qualities are: relevant, reliable, comparable, and understandable.The population of this research is PPK-SKPD in Karesidenan Pati. Consisting of: Regency Jepara, Kudus, Pati , Rembang, Blora, and Grobogan, totally 113 SKPD with 73 respondents with a random sampling technique . Data analysis technique used is multiple regression analysis. The results mentioned that human resource policies affect the quality of financial reporting by 4.167. Implementation of the system accounting effect on the quality of financial reporting by 3.309 % . Human resources policies and implementation of accounting systems affect the quality of financial statements. This study did not succeed accept hypothesis 5 proved that the value of t = -1.021 and p = 0.311, which means that the BPK audit does not affect the relationship between the Application System Accounting for the Quality of Regional Financial Statements.
Analisis Faktor-Faktor yang Mempengaruhi Kredit Macet Pada Koperasi Baitul Malwat Tamwil (BMT) Artha Makmur Jaya Bawu Fifi Fatika Sari; Ali Sofwan
Jurnal Rekognisi Akuntansi Vol. 2 No. 2 (2018)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (776.788 KB) | DOI: 10.34001/jra.v2i2.171

Abstract

Abstract This study aims to determine what factors affect bad loans at the Baitul Malwat Tamwil Cooperative (BMT) Artha Makmur Jaya Bawu. The independent variables (independent) used in this study are character, capital, capacity, collateral, condition and the dependent variable used in this study is bad credit. The research approach used in this research is a quantitative approach. The sampling method was simple random sampling, with the number of respondents being 82 customers. Data collection techniques using a questionnaire in the form of a Likert scale. The analytical technique used is multiple linear regression analysis, taking into account the classical assumption test requirements, namely normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. The hypothesis testing used is a partial statistical test (t test) and a simultaneous statistical test (F test). The results of the t-test indicate that the variables of character, capital, and capacity have a significant effect on bad loans, while the collateral and condition variables have no significant effect on bad loans. F test results show that the independent variables (character, capital, capacity, collateral, and condition) together have a significant influence on bad loans.
Penerapan Akuntansi Perbankan Syariah untuk Produk Pembiayaan Murabahah Berdasarkan PSAK No 102 Tentang Akuntansi Murabahah ( Studi Kasus Pada KSPPS BMT Lumbung Artho Jepara) Avita Yuliana; Ali Sofwan
Jurnal Rekognisi Akuntansi Vol. 2 No. 2 (2018)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (605.796 KB) | DOI: 10.34001/jra.v2i2.172

Abstract

PSAK No. 102 is an accounting system that looks at the recording process of financing products using a buying and selling system from the transaction process between the parties involved into the accounting system used in Islamic banking institutions. In line with this, the financing product at KSPPS BMT LUMBUNG ARTHO JEPARA is murabahah financing. The formulation of the problem in this research is how to apply PSAK No. 102 concerning Accounting for Murabahah Financing at KSPPS BMT LUMBUNG ARTHO JEPARA and whether its implementation is in accordance with Statement of Financial Accounting Standards (PSAK) No. 102. This study aims to determine the application of murabahah financing applied by KSPPS BMT LUMBUNG ARTHO JEPARA and whether the application is in accordance with the Statement of Financial Accounting Standards (PSAK) No. 102. The type of research is qualitative research, data collection using interview techniques and literature study. The results of this study indicate that the application of murabahah financing applied by KSPPS BMT LUMBUNG ARTHO is in accordance with the Statement of Financial Accounting Standards (PSAK) No. 102. The conclusion of this study shows that the application of murabahah financing at KSPPS BMT LUMBUNG ARTHO in the form of pricing, determining muarabahah assets, determining discounts is in accordance with PSAK No. 102 regarding Murabaha.
Pengaruh Penggunaan Informasi Akuntansi, Modal Usaha, dan Strategi Pemasaran Terhadap Keberhasilan Usaha (Studi Kasus pada Program Kelompok Usaha Bersama di Kecamatan Jepara) Halwa Millati; Ali Sofwan
Jurnal Rekognisi Akuntansi Vol. 6 No. 1 (2022)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (795.436 KB) | DOI: 10.34001/jra.v6i1.191

Abstract

The purpose of this study was to determine the effect of using accounting information, venture capital, and marketing strategies on business success (a case study on the Joint Business Group Program in Jepara District). This type of research uses quantitative research methods and uses primary data types by using a questionnaire given to active members of the Joint Business Group (KUBE) program in Jepara District. The total population in this study were 150 people. The sampling technique used purposive sampling, in order to obtain a total sample of 60 respondents through slovin calculations. The statistical analysis phase includes Descriptive Statistics, Validity Test, Reliability Test and Classical Assumption Test. The analysis method uses Multiple Linear Regression Analysis. Based on the results of the study indicate that the use of accounting information has a positive effect on business success, business capital does not have a positive effect on business success and marketing strategy variables do not have a positive effect on business success.
The Influence of Perceived Usefulness, Perceived Ease Of Use, Perceived Risk And Trust On Interest Using Fintech Shopeepay Sindy Pratiwi; Ali Sofwan
Jurnal Rekognisi Akuntansi Vol. 6 No. 2 (2022)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v6i2.434

Abstract

The purpose of the study is to knowing the effect of Perceived Usefulness, Perceived Ease of Use, Perceived Risk and Trust on Interest in using Fintech ShopeePay.The population in this study are students of the Faculty of Economics and Business at the Islamic University of Nahdlatul Ulama Jepara who use ShopeePay. The data used in this study are primary data collected through a questionnaire survey with a total sample of 100 respondents. The sampling technique used is Slovin. The data analysis method used is multiple linear regression analysis with the help of SPSS Versi 20. The results of partial hypothesis testing are known that the Perceived Usefulness variable has no effect on Interest in using ShopeePay Fintech, the Perceived Ease of Use variable has a positive and significant effect on Interest in using ShopeePay Fintech, Perceived Risk variable has no effect on Interest in using ShopeePay Fintech, the Trust variable has a positive and significant effect on Interest in using ShopeePay Fintech
Pengembangan Inovasi Produk Roti pada Home Industry Andil Jaya Bakery Bugo Jepara Ali Sofwan; Octavianti Paramitha; Harminto Mulyo; Hayu Dian Yulistianti; Santi Andriyani; Nusrotus Sa’idah
J-ABDIPAMAS (Jurnal Pengabdian Kepada Masyarakat) Vol 4, No 2 (2020): Oktober 2020
Publisher : IKIP PGRI Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (592.578 KB) | DOI: 10.30734/j-abdipamas.v4i2.1187

Abstract

ABSTRACTAndil Jaya Bakery is one of the home bakery industries in the village of Bugo Jepara. Based on the observations result made by the team, the partner’s problems were the lack of productivity and product innovation so that the development of partners' businesses did not develop maximally. The purpose of this service program is to provide training and assistance on product innovation. The methods used are; 1) on the product aspect, the team give fasility to partners by give them a planetary mixer; and 2) in the production aspect, the team conducts activities and product innovation training. The result of this activity is the creation of bread product innovations in the form of roti sisir and roti kasur with various flavors, namely chocolate, pineapple, strawberry and cheese. Keywords: product innovation, home bakery industry, regional superior products ABSTRAKAndil Jaya Bakery merupakan salah satu home industri roti yang ada di desa Bugo Jepara. Berdasarkan hasil observasi yang telah dilakukan oleh tim, permasalahan yang dimiliki oleh mitra adalah kurangnya produktifitas dan inovasi produk sehingga perkembangan usaha mitra tidak berkembang secara maksimal. Tujuan dari pengabdian ini adalah untuk memberikan pelatihan dan pendampingan mengenai inovasi produk. Adapun metode yang digunakan adalah; 1) pada aspek produk, tim memberi vasilitas kepada mitra dengan memberikan alat mixer planetary; dan 2) pada aspek produksi, tim mengadakan kegiatan dan pelatihan inovasi produk. Hasil dari kegiatan ini adalah terciptanya inovasi produk roti berupa roti sisir dan roti kasur dengan berbagai varian rasa, yaitu coklat, nanas, strawberi dan keju.Kata Kunci: inovasi produk, home indutri roti, produk unggulan daerah 
Co-Authors Aida Nahar Aminnudin, Moch Avita Yuliana Fifi Fatika Sari Halwa Millati Hayu Dian Yulistianti Hazmi, Faiqul Ichwan Marisan, Ichwan Mulyo, Harminto Nanen Rahma Pramesti, Resti Nusrotus Sa’idah Octavianti Paramitha Santi Andriyani Sarimaryoni, Hamdi Sholikhah, Amaliatun Sholikhul Hidayat Sindy Pratiwi Solikhul Hidayat Subadriyah, Subadriyah Syaiful Bahri Yela Sashafilda, Aurelia