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All Journal EL-MUHASABA Jurnal Keuangan dan Perbankan JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak Jurnal Kajian Akuntansi Bisma: Jurnal Bisnis dan Manajemen International Journal of Social Science and Business EKUITAS (Jurnal Ekonomi dan Keuangan) Kumawula: Jurnal Pengabdian Kepada Masyarakat ASIAN JOURNAL OF ISLAMIC MANAGEMENT (AJIM) Wiga : Jurnal Penelitian Ilmu Ekonomi AJAD : Jurnal Pengabdian kepada Masyarakat Jurnal Abdi Panca Marga JRABA KEYNESIA : INTERNATIONAL JOURNAL OF ECONOMY AND BUSINESS IJABAH: Indonesian Journal of Sharia Economics Business and Halal Studies eJEBA
Agung Budi Sulistiyo
Fakultas Ekonomi Dan Bisnis, Universitas Jember
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Physics Social Sciences Other

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Analisis Rekonstruksi Penyusunan Laporan Keuangan Masjid (Studi Kasus pada Masjid Agung Baiturrahman Banyuwangi) Arif Hidayatullah; Agung Budi Sulistiyo; Nur Hisamuddin
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 1 (2019): e-JEBA Volume 6 Nomor 1 Tahun 2019
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v6i1.11102

Abstract

The mosque is one of the non-profit oriented organizations in the field of religion in carrying out its activities, by managing its resources and resources derived from the community voluntarily and sincerely in accordance with the Statement of Financial Accounting Standards (PSAK) 45 on Nonprofit Organizations, That non-profit organizations should also and are entitled to make financial reports and report to users of financial statements. Mosques must make accurate financial statements and provide information to users of these financial statements ie the donors of the mosque. To be able to make accurate mosque financial statements required the application of accounting. Accounting is an activity undertaken untu produce sautu information system in the form of financial statements. Thus, mosques require the role of accounting as a tool for the process of managing, recording, interpreting, and reporting financial transactions that always guided by PSAK 109 and PSAK 45 set by the Indonesian Institute of Accountants (IAI) which will ultimately produce more transparent financial statements and Accountable. Keywords: Financial Statement of Mosque, Mosque, Nonprofit Organization,, PSAK 109, PSAK 45.
PELATIHAN DAN PENGEMBANGAN HILIRISASI PRODUK KOPI MENUJU KEMANDIRIAN EKONOMI PETANI DI DESA KARANGPRING KABUPATEN JEMBER Wiryawan, Adhipramana Khansa; Adinda Putri, Frisca Teanna; Rengga, Virgilia Carolina; Afkarina, R Miftah; Sayekti, Yosefa; Irmadariyani, Ririn; Aprillianto, Bayu; Sulistiyo, Agung Budi; Widiyanti, Novi Wulandari; Putri, Imamatin Listya
Kumawula: Jurnal Pengabdian Kepada Masyarakat Vol 8, No 2 (2025): Kumawula: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/kumawula.v8i2.58042

Abstract

Kopi merupakan salah satu komoditas yang sering dijumpai di kawasan pedesaan, sehingga kopi menjadi sumber pendapatan bagi masyarakat desa, salah satu yaitu Desa Karangpring. Desa Karangpring menjadi salah satu desa yang memiliki komoditas kopi yang besar terutama di Dusun Durjo yang menjadi sentra kopi pada desa tersebut. Banyak warga yang menjadi petani kopi pada desa ini tetapi petani kopi ini masih mendapatkan pendapatan yang rendah dari hasil bertani. Hal tersebut dikarenakan mereka tidak mampu dalam proses hilirisasi produk yaitu mengolah kopi menjadi produk yang lebih bernilai. Pengabdian ini memiliki tujuan untuk mengembangkan kemandirian ekonomi para petani melalui hilirisasi produk kopi melalui pelatihan dan pendampingan pengolahan kopi menjadi berbagai macam olahan seperti, kopi bubuk, kopi celup/tanpa ampas dan bakpia kopi. Pelatihan ini dilaksanakan dengan memberikan materi terkait pengolahan kopi dan melakukan praktik pengolahan biji kopi sehingga masyarakat akan memiliki keterampilan dalam mengolah kopi menjadi berbagai macam produk olahan dan pada akhirnya dapat meningkatkan pendapatan mereka melalui penjualan produk olahan tersebut. Dengan adanya pelatihan dan pendampingan pengolahan komoditas kopi ini diharapkan masyarakat dapat mencapai kemandirian ekonomi untuk memenuhi kebutuhan sehari-hari dan meningkatkan kemampuan dalam mengolah kopi menjadi berbagai olahan yang memiliki inovasi lebih baru. Indikator pengukuran keberhasilan program yaitu dengan pemberian nilai raport dan produk luaran yang berhasil diproduksi.
Pengaruh Kualitas Pelayanan dan Keragaman Produk Tabungan terhadap Minat Menabung Masyarakat Bondowoso pada Bank Muamalat Wafa, Mochammad Ali; Lilis Yuliati; Agung Budi Sulistiyo
IJABAH Vol. 1 No. 2 (2023): IJABAH
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ijabah.v1i2.392

Abstract

The aim of this research is to find and examine the relationship between service quality and the diversity of savings products in attracting Bondowoso people's interest in saving at Bank Muamalat. Quantitative research is the type now used. The Bondowoso community was the target of this research, which included a sample of 100 respondents from each of the five sub-districts of Sukosari, Tapen, Wonosari, Tenggarang and Bondowoso. Multiple linear regression is the analysis tool used. The following are the findings from the multiple linear regression analysis coefficient assessment: 1) With a beta test coefficient of 0.249, service quality has a good and significant effect on the Bondowoso people's desire to save at Muamalat Bank; 2) With a beta test coefficient of 0.446, the diversity of savings products has a good and significant effect on the Bondowoso people's desire to save at Bank Muamalat; 3) With the beta test coefficient, service quality and diversity of savings products have a good and significant effect on the Bondowoso people's desire to save at Bank Muamalat.
A Strategi Promosi Produk Pembiayaan UGT Modal Pertanian Barokah pada BMT UGT Sidogiri Dadapan Bondowoso Khoirul Anam; Agung Budi Sulistiyo; N. Ari Subagio
IJABAH Vol. 1 No. 2 (2023): IJABAH
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ijabah.v1i2.394

Abstract

This study aims to determine the promotion strategy used by BMT UGT Sidogiri in increasing the financing products for barokah agricultural capital at BMT UGT Sidogiri Dadapan Bondowoso. This type of research uses a case study approach based on in-depth investigation. This research is a qualitative descriptive research with data collection methods through observation, interviews, and documentation. The results of the research are based on the results of interviews related to the promotion strategy used by BMT UGT Sidogiri to increase the product of barokah agricultural capital financing, namely; 1) direct face-to-face/personal selling where members of the BMT UGT Sidogiri go directly by way of friendly relations in order to market products owned by BMT and introduce BMT to the surrounding community. 2) BMT UGT Sidogiri carries out promotions through social media such as WA (whatsapp), sms, Facebook, and uses brochures.
Unmasking Disaster Accountability: Corruption Networks and The Psychology of Social Capital Fraud in Indonesia Prasetyo, Whedy; Sulistiyo, Agung Budi
Jurnal Kajian Akuntansi Vol 8 No 2 (2024): DECEMBER 2024: Article in Progress
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v8i2.10382

Abstract

This study explores the ethical and psychological dimensions of fraud within disaster social capital, with a particular focus on corruption networks during environmental crises in Indonesia. It investigates how the manipulation of aid distribution—originally intended to support collective welfare—erodes accountability and transforms moral norms. Drawing on in-depth qualitative insights from a senior academic in disaster governance and a high-ranking official at the National Disaster Management Agency, this research uncovers how the mismanagement of disaster relief funds not only facilitates corruption but also blurs the ethical boundary between public duty and private gain. Two prominent patterns emerge: first, aid allocators engage in corrupt practices that weaken communal trust networks; second, the misappropriation of funds becomes normalized as personal entitlement, institutionalizing unethical behavior. This case highlights how the distortion of social customs and consensus can be used to rationalize unethical conduct, ultimately weakening legal structures and ethical integrity. The findings offer critical implications for ethics education in public administration and business, emphasizing the urgent need to embed moral reasoning and accountability frameworks in disaster response systems.
Menuju Tata Kelola Bumdes Yang Baik Melalui Digitalisasi Dan Konsolidasi Laporan Keuangan Aprillianto, Bayu; Maharani, Bunga; Sayekti, Yosefa; Irmadariyani, Ririn; Indah Purnamawati, Indah; Sulistiyo, Agung Budi
Abdi Panca Marga Vol 3 No 2 (2022): Jurnal Abdi Panca Marga Edisi November 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Panca Marga Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/abdipancamarga.v3i2.999

Abstract

Indonesian Government encourages the increasing of village economic through Village Owned Enterprise (BUMDes). Good governance of BUMDes has to have accountability and transparency. Condition of financial reporting of BUMDes in Tengger Mountain and Pandalungan society is still manual, excel-based, moreover having unpublished-financial reporting. Financial reporting form is still only report of cash receipts and contests and not accrual base. Hence, need to digitalize consolidated financial reporting based on Microsoft Access within business units. Keywords: BUMDes, Consolidation, Digitalzation, Financial Report.
From Strategy and ESG to Shareholder Value: The Mediating Role of Sustainable Financial Performance and The Moderating Effect of Shariah Value Added in Indonesia Sulistiyo, Agung Budi; Widiyanti, Novi Wulandari; Putri, Imamatin Listya; Miqdad, Muhammad
Jurnal Kajian Akuntansi Vol 9 No 2 (2025): DECEMBER 2025: Article in Progress
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i2.11005

Abstract

This study examines the effects of corporate strategy, ESG performance, investment efficiency, and risk management on shareholder value in Indonesian publicly listed companies. It also investigates the mediating role of sustainable financial performance and the moderating role of Shariah Value Added. Using panel regression on data from 72 firms between 2019 and 2022, the findings show that only corporate strategy significantly enhances sustainable financial performance. ESG performance, investment efficiency, and risk management do not show meaningful effects, indicating that many firms focus on meeting ESG compliance requirements rather than integrating ESG strategically. Sustainable financial performance also does not directly increase shareholder value. However, when moderated by Shariah Value Added, its effect becomes significant. This demonstrates that Islamic ethical principles can strengthen corporate legitimacy, enhance investor trust, and bridge financial outcomes with ethical values. These findings enrich legitimacy theory by incorporating cultural and religious dimensions into sustainability research. Practically, companies should integrate ESG more substantively, while regulators are encouraged to consider including Shariah-based indicators in sustainable finance frameworks. The study’s limitations include a relatively small sample size and a short observation period. Future research should extend the timeframe and explore additional variables that may influence these relationships.
Co-Authors achmad achmad Adinda Putri, Frisca Teanna Adnan, Fahrobby Afkarina, R Miftah Ahmad Roziq Amani, Tatik Arif Hidayatullah Arif Hidayatullah Arina Aula Harfina Bayu Aprillianto Budi Santoso Bunga Maharani Dwi Budi Santoso Dyah Ayu Perwitasari Elsa Eldista Gusti Ayu Wulandari Ibanatuz Zuhro Siamu Mubarokah Imam Suroso Indah Purnamawati, Indah Khoirul Anam Lilis Yuliati Muhammad Miqdad N. Ari Subagio Novi Wulandari Widiyanti Novi Wulandari Widiyanti Nur Hisamuddin Nurul Alfiyah Oktaviansyah, Hendrik Tri Perwitasari, Dyah Ayu Putri, Imamatin Listya Rengga, Virgilia Carolina Ririn Irmadariyani Riza Dewi Al Ardi Rohmatul Faizah Roos Ana, Selvia Rudyanto, Tomy Septarina Prita Dania Sofianti Shita Silvia Nahdia Riesky Siti Maria Wardayati SUKMA ULI NUHA SUGIYONO Tatik Amani Wafa, Mochammad Ali Wasito Wasito Whedy Prasetyo Wildan Khisbullah Suhma Wildan Wiryawan, Adhipramana Khansa Yosefa Sayekti