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All Journal Jurnal Reviu Akuntansi dan Keuangan MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Minds: Manajemen Ide dan Inspirasi The International Journal of Accounting and Business Society Jurnal Ilmiah Ekonomi Islam Economica: Jurnal Ekonomi Islam Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah JRMSI - Jurnal Riset Manajemen Sains Indonesia Jurnal Ilmiah Wahana Akuntansi Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Owner : Riset dan Jurnal Akuntansi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Manajemen Strategi dan Aplikasi Bisnis Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi @is The Best [Accounting Information System & Information Technology Business Enterprise] AKURASI: Jurnal Riset Akuntansi dan Keuangan SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Journal of Economics and Business Aseanomics Jurnal STEI Ekonomi Jurnal Akuntansi dan Manajemen BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat JURNAL AKUNTANSI Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Kordinat : Jurnal Komunikasi antar Perguruan Tinggi Agama Islam Jurnal Akuntansi dan Governance International Journal of Social Science Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi juremi: jurnal riset ekonomi Journal of Financial and Behavioural Accounting Akuntansi'45 Sustainable : Jurnal Akuntansi EKONOMIKA45 Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Jurnal Akuntansi dan Ekonomi Bisnis Indonesian Journal of Business, Accounting and Management PROGRESIF DINAMIKA ILMU: Jurnal Pendidikan Jurnal Riset Perbankan, Manajemen dan Akuntansi Publikasi Riset Mahasiswa Akuntansi Media Bina Ilmiah Jurnal Riset Manajemen dan Bisnis Journal of Accounting, Management and Economics Research Journal of Artificial Intelligence and Digital Business Balance : Media Informasi Akuntansi dan Keuangan ELIGIBLE : Journal of Social Sciences Research of Accounting and Governance AMMA : Jurnal Pengabdian Masyarakat Research of Finance and Banking Entrepreneurship and Community Development Jurnal Akuntansi dan Keuangan Islam (JAKIs) Jurnal Accounting Information System (AIMS) Advances: Jurnal Ekonomi & Bisnis Taxation and Public Finance Economics & Islamic Finance Journal Akurasi Atestasi : Jurnal Ilmiah Akuntansi Journal of Business and Information System Jurnal Ilmiah Akuntansi dan Keuangan (JIAN)
Rimi Gusliana Mais
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Analisis Sustainability Reporting Terhadap Pelaksanaan Corporate Social Responsibility Pada Perusahaan BUMN Apandi, Sukma; Panjaitan, Sanni Fia Defela; Mais, Rimi Gusliana; Dewi, Chintania Eka P; Sari, Nurul Indah
Balance: Media Informasi Akuntansi dan Keuangan Vol. 16 No. 2 (2024): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/blnc.v16i2.14638

Abstract

Penelitian ini menganalisis hubungan antara Laporan Keberlanjutan (SR) dan Tanggung Jawab Sosial Perusahaan (CSR) di PT Pertamina (Persero) pada tahun 2022, serta pengaruh regulasi lokal dan global terhadap praktik tersebut dalam mencapai tujuan pembangunan berkelanjutan. Penelitian ini juga menyoroti pentingnya pelaporan keberlanjutan dalam strategi perusahaan dan komitmen terhadap keberlanjutan. Penelitian ini menggunakan desain kualitatif dengan analisis dokumen sebagai metode utama. Fokusnya adalah PT Pertamina di Indonesia, dengan sampel berupa laporan keberlanjutan dan dokumen terkait. Analisis tematik digunakan untuk mengidentifikasi pola dan korelasi antara praktik CSR dan pelaporan keberlanjutan. Peneliti menemukan bahwa PT Pertamina mengintegrasikan SR dan CSR dalam strateginya. Aktivitas CSR mencakup lingkungan, pemberdayaan masyarakat, dan etika bisnis. SR sesuai standar GRI digunakan untuk mengkomunikasikan komitmen keberlanjutan, meningkatkan citra perusahaan, dan mendukung Tujuan Pembangunan Berkelanjutan (SDGs). Pembahasan mencakup dukungan SR dan CSR terhadap tujuan pembangunan berkelanjutan, dampak regulasi, dan pentingnya pelaporan keberlanjutan dalam strategi perusahaan. Penerapan SR dan CSR di PT Pertamina meningkatkan citra perusahaan, keterlibatan pemangku kepentingan, dampak lingkungan positif, kepatuhan regulasi, dan peluang inovasi berkelanjutan, memperkuat komitmen terhadap keberlanjutan dan hubungan dengan pemangku kepentingan.
Islamic ethics intervention on dysfunctional audit behavior Muchlis, Saiful; Hasugian, Hotbin; Mais, Rimi Gusliana; Munir, Munir
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 5 No. 1 (2023): Journal of Business and Information System
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v5i1.178

Abstract

This study aims to determine the effect of locus of control, organizational commitment, and turnover intention on dysfunctional audit behaviour, as well as the influence of Islamic ethics, which moderates locus of control, organizational commitment, and turnover intention on dysfunctional audit behaviour of auditors who work in the Makassar inspectorate office. This research is a type of quantitative research. This study using attribution theory and attitude and behaviour theory. The population in this study were auditors who worked in the inspectorate office of the city of Makassar using the saturated sample method. The research data is primary data collected through a questionnaire survey. Data analysis used multiple linear regression analysis to determine the locus of control, organizational commitment, and turnover intention to the auditors' dysfunctional audit behaviour. The results showed that locus of control had a positive effect, the organizational commitment had a negative impact, and turnover intention did not affect dysfunctional audit behaviour. In addition, this study shows that Islamic ethics moderations organizational commitment to auditors 'dysfunctional audit behaviour and Islamic ethics cannot moderate locus of control and turnover intention on auditors' dysfunctional audit behaviour.
Analysis of the consumptive behavior of Muslim consumers: A study on social, psychological, and financial literacy Munir, Munir; Mais, Rimi Gusliana; Achmad, Aisah; Nuryati, Tutty; Sakti, Sri Handoko
SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Vol 5 No 3 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/serambi.v5i3.1235

Abstract

This research aimed to examine how social, psychological, and financial literacy factors influence the online shopping behavior of college students. The study included 350 undergraduates from Jakarta who were selected using a convenience sampling method. The data was analyzed using regression analysis, which revealed that social and psychological factors significantly negatively impact students' online shopping behavior. On the other hand, financial literacy has a significantly positive impact. This study gives students and the community important insights into managing finances effectively and avoiding impulsive purchases of unnecessary items. Public interest statement As the Muslim population continues to grow, it becomes increasingly important to understand the values, preferences, and needs of Muslim consumers. This knowledge can help businesses develop relevant products, improve marketing strategies, and build stronger relationships with their target markets. This study provides valuable insights into consumer behavior, particularly among Muslim consumers.
ANALISIS SUMBER DAN PENGGUNAAN KAS PADA PT. ADI SARANA ARMADA TBK Edy Sarwono; Rimi Gusliana Mais
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 1: Juli 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i1.8040

Abstract

Penelitian ini bertujuan untuk mengetahui sumber kas yang diperoleh dan alokasi penggunaan kas pada PT Adi Sarana Armada Tbk. Penelitian ini mengambil data Laporan Keuangan atau Neraca periode 2021 –2023. Metode penelitian ini dilakukan dengan teknik pengumpulan data melalui studi kepustakaan dengan teknik pengumpulan data secara time series yaitu dari website resmi perusahaan yaitu www.assa.co.id. Pengolahan data dilakukan dengan membandingkan data laporan posisi keuangan 3 tahun terakhir (2021-2023). Hasil penelitian ini menunjukkan bahwa sumber dana terbesar perusahaan berasal dari hutang bank, penambahan modal sedangkan pengalokasiannya digunakan untuk pembelian aset kendaraan, lalu penggunaan dana yang dilakukan oleh PT Adi Sarana Armada Tbk. sudah sesuai dengan tepat, dimana penggunaan dana yang keluarkan untuk kebutuhan jangka panjang menggunakan sumber dana dari hutang jangka panjang juga, dan begitu juga sebaliknya
Islamic Enterpreneurship Sebagai Eksistensi Nilai Tambahan Syariah Berbasis Rezeki: Ustman Bin Affan Mais, Rimi Gusliana
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 3 (2023): JIEI : Vol.9, No.3, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i3.10910

Abstract

This research explores thoughts related to economics and entrepreneurship from an Islamic perspective as the existence of sustenance-based sharia added value, taking into account the guidelines of the Koran and facts about Islamic figures. This research method uses literature studies from various article and library sources. Researchers collect and analyze all literary sources that are relevant to the views or thoughts of the Islamic world and Islamic economics of Uthman bin Affan as well as the context of the Islamic world and economics today. The results of research research explain that the Al-Qur'an is a source of Islamic law which has a philosophical basis which is implemented as the objectives of Islamic law determined by Allah SWT to bring goodness to society/humans. With Islamic entrepreneurship and implementation as an existence of added value of sharia based on sustenance for all mankind for success and prosperity. One of the policies implemented by Caliph Uthman bin Affan regarding Islamic economics that is still relevant today is income from commerce
Siti Khadijah RA: Implementasi Prinsip Etika Islam Pengusaha Wanita Mais, Rimi Gusliana; Wulaningsih, Ririn Widyastuti
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 1 (2024): JIEI : Vol.10, No.1, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i1.11196

Abstract

Siti Khadijah RA's Islamic entrepreneurial spirit is the basis for this article. The aim is to study how modern entrepreneurial women behave. This was the only Islamic educational tradition during the time of the Prophet where women served together. The aim of this research is to create an entrepreneur in the style of Siti Khadijah RA as an example of Muslim women who were successful in business in history as a solution for today's female entrepreneurs and spread this entrepreneurship throughout the world. Siti Khadijah RA, wife of the Prophet Muhammad (pbuh), was one of the most famous female traders due to her success as a respected and wealthy business woman of her time using Islamic Business Ethics. Women do many important things in life. Women are not just teachers, but also a source of family love. In the modern world, the differences in roles between men and women are gradually decreasing. Many women work in important positions. Many women work in important government positions. Moreover, the majority of modern entrepreneurs are women. Women became more important after Islam entered Arabia. Women are given the opportunity to participate in business and demonstrate their abilities in society. As a data source for this research, literature research was used and relevant scientific articles were studied. The results of this research contain a number of basic verses in the Koran regarding entrepreneurship. Muslim entrepreneurs not only pay attention to the definition of entrepreneurship, but also social entrepreneurship.
Menguak Entrepreneurship Perspektif Qur’an: Karakter Tokoh Pengusaha Muslim Mesir Mais, Rimi Gusliana
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 2 (2024): JIEI : Vol.10, No.2, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i2.13239

Abstract

The purpose of this analysis is to examine the successful entrepreneurial behavior of Ir. Sholah Al Athiyah is a businessman residing in Egypt. This study aims to fill a void in Muslim entrepreneurship literature and reveal new insights that have yet to be explored by other researchers. As the definition of entrepreneurship remains a topic of discussion, this study turns to the Al-Qur'an as a source of deeper understanding. By examining the teachings of the Al-Qur’an, this article explores Ir. Sholah Al Athiyah's attitude towards Islamic entrepreneurship. With the development of large corporations, it is essential to conduct research that references the Al-Quran and Islamic figures. This study employs a library research method and scientific articles as data sources. The results highlight several fundamental verses that relate to the attitudes of business actors when running a business. Ultimately, the concept of Islamic entrepreneurship aligns with Ir. Sholah Al Athiyah's values are that he always adheres to the teachings of the Al-Qur’an and considers Allah SWT the main investor
IMPLIKASI PASCA PENERAPAN PSAK 73 PADA LAPORAN KEUANGAN PERUSAHAAN PT. GARUDA INDONESIA (PERSERO) Tbk. Heri, Heri; Rimi Gusliana Mais
Media Bina Ilmiah Vol. 19 No. 4: Nopember 2024
Publisher : LPSDI Bina Patria

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

PSAK 73 adalah standar akuntansi sewa terbaru yang mulai berlaku pada tanggal 01 Januari 2020 dan merupakan hasil adopsi dari IFRS 16. PSAK 73 ini mengarah pada kapitalisasi sebagain besar sewa saat ini oleh penyewa (leese). Dalam penelitian ini penulis menganalisis implikasi pasca penerapan PSAK 73 pada laporan keuangan perusahaan PT. Garuda Indonesia (Persero) Tbk dengan menggunakan metode analisis kualitatif deskriptif, dan data dari penelitian ini diambil dari situs resmi perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2020. Hasil dari penelitian ini menyimpulkan bahwa angka pada laporan keuangan PT. Garuda Indonesia (Persero) Tbk. mengalami perubahan yang sangat signifikan pada tahun pertama yang merupakan implikasi pasca diterapkannya PSAK 73 yaitu terhadap uang muka dan beban dibayar di muka, dana cadangan pemeliharaan pesawat dan uang jaminan, liabilitas sewa, liabilitas estimasi biaya pengembalian dan pemeliharaan pesawat, liabilits tidak lancar lainnya, beban opersional penerbangan dan beban pemeliharaan dan perbaikan.
PENGHINDARAN PAJAK DAN TATA KELOLA PERUSAHAAN: TINJAUAN LITERATUR Winda Wulandari; Ririn Widyastuti Wulaningsih; Rimi Gusliana Mais; Achmad Jaelani; Erita Oktasari
Media Bina Ilmiah Vol. 19 No. 8: Maret 2025
Publisher : LPSDI Bina Patria

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Dengan menggunakan Teori Keagenan, penelitian ini bertujuan memberi gambaran menyeluruh mengenai Tata Kelola Perusahaan dan Penghindaran Pajak. Metodologi penelitian ini menggunakan tinjauan literatur yang mencakup 33 artikel terkait penghindaran pajak pada tahun 2019 hingga 2023. Tinjauan literatur ini mengidentifikasi variabel komite audit dan kepemilikan institusional sebagai tren penelitian mengenai pengaruh faktor-faktor tersebut terhadap penghindaran pajak. Dengan mensintesis temuan penelitian yang telah dipublikasikan, penelitian ini mengkaji dampak berbagai sistem tata kelola perusahaan terhadap penghindaran pajak, dengan fokus khusus pada kepentingan pemangku kepentingan yang diarahkan oleh setiap mekanisme. Oleh karena itu, sejauh mana suatu perusahaan melakukan penghindaran pajak bergantung pada kekhawatiran para pemangku kepentingannya dan kemampuan mereka untuk mengadvokasi kekhawatiran tersebut melalui proses tata kelola perusahaan. Kontribusi praktik penelitian ini melihat hasil yang komprehensif dari hasil tinjauan literatur yang mencakup 33 artikel terkait penghindaran pajak pada tahun 2019 hingga 2023 baik nasional dan internasional dan menggarisbawahi pentingnya memahami motivasi di balik penghindaran pajak, bukan hanya menilai dampaknya. Hal ini dapat membuka ruang bagi teori-teori baru mengenai perilaku perusahaan dalam konteks pajak dan tata kelola.
Analysis of Accountability and Transparency in the Management of School Operational Assistance Funds Lubis, Mita Fatimah; Mais, Rimi Gusliana; Ardheta, Preztika Ayu; Mulyati, Ade; Maliki, Fanisyah
Taxation and Public Finance Vol. 1 No. 2 (2024): JUNE 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v1i2.243

Abstract

This research aims to identify and analyze the application of the principles of accountability and transparency in the management of BOS (School Operational Assistance) funds at SMP Negeri 149 Jakarta. The method used is qualitative descriptive, which describes what happens in a particular situation, field, or area. This research was conducted at SMP Negeri 149 Jakarta, located in Cipinang Besar Selatan, Jatinegara District, East Jakarta City, DKI Jakarta Province. In this study, data was obtained through observation and direct interviews with the Principal, BOS fund operator, teachers, and the School Committee. Data analysis was conducted using data reduction and data presentation. The results and discussion indicate that the application of the principle of accountability in the management of BOS funds at SMP Negeri 149 Jakarta includes the planning of BOS funds, implementation and use of BOS funds, and reporting and accountability of BOS funds. The BOS fund management has been running well and in accordance with the technical regulations for BOS fund management. The application of the principle of transparency in the management of BOS funds at SMP Negeri 149 Jakarta has been carried out, with the involvement of teachers and staff in the BOS management team in determining the budget for school activities and the teaching and learning process. However, the school's website is inactive, so the dissemination of information related to the school has not been well communicated.
Co-Authors Abdul Kadir Abu Abu, Abdul Kadir Achmad Jaelani Achmad, Aisah Achmadi Achmadi Adie Tirtakusuma Aeniyatul Muhaqiyah Agita Prima Istiqorul Agus Prasetyo Agus Prasetyo Ainun Komala Indah Ainun Komala Indah Aji Dedi Mulawarman Aldina, Nabiilah Alifiani, Tika Almurni, Siti Anggi Windu Safitri Ani Cahyadi Anisa Dwi Nurfajriah Anisya Dwi Fazriani Annurria, Wanti Anselmus Rufus Kodu Apandi, Sukma Aski Khoirunnisa Aulia Fuad Rahman Banowati, Anggun Putri Burda, Agustian Chandra, Rama Dahlifah, Dahlifah Damayanti, Defi Danny Syachreza Dea Maharani Dean Salomo Kumenaung Destiana, Aulia Destiana Desy Amaliati Setiawan Dewi Patmaningsih Dewi, Aisha Candra Dewi, Chintania Eka P Dhewi, Deasyanti Aryani Dika Fuji Okta Dwi Tiara Putri Edy Sarwono Eko Ganis Sukoharsono Elin Tri Budiyani Engkur Engkur Erita Oktasari Fachri, Muhammad Ridwan Fadlan Nuari Fajriana Ramadhanty Fajriati, Feti Fanisyah Maliki Faruqi, Faris Fathurrochman, Galih Fatiria, Mia Firman Hidayat Fitri Marlistiara Sutra Fransiska Aprilia Gatot Prabantoro Gustiawan, Deni Guvra, Hanifah Ellia Handoko Sakti, Sri Harimurti Wulandjani Harry Indradjit Soeharjono Hasan Hasan Hastuti, Dian Dwi Hasugian, Hotbin Hayuningtyas, Roro Hendra, Lim Hendrawati Hendryadi Hendryadi Henny Rahayu Heri Heri, Heri Hotbin Hasugian Hotmavica Natalia Iman S. Suriawinata Iman Sofian Suriawinata Imelda Aprileny Indah, Ainun Komala Iswandi Jihan Alfadila Joko Bagio Santoso Juliono, Sigit Kawung, Goerge M.V. khusnul khotimah Kirioma, Rosalinda Krisdayanti, Septhia Ayu Kuncoro, David Sri Kurniawan, Rachmad Risqy Kusnoto, Margi Astatanu Lestari Lestari Lini Palindri Lubis, Mita Fatimah Maliki, Fanisyah Maserih Maserih Maulina, Azka Maya Mustika Maya Mustika Megayani Megayani Megayani, Megayani Merliyana Muhammad Anhar muhammad fikri Muhammad Ikhsan Mulyati, Ade Munir Munir , Munir Munir Munir Munir Munir, Munir Muslim Muslim Mustika, Maya Nabila Lutfiah Nuha Nawasiah, Nana Nelli Novyarni Nia Agusetiani Nia Sulfiani Nuari, Fadlan Nuning Lufiani Nurafifah, Nurul Nurani, Nita Nursanita, Nursanita NURUL AZIZAH NURUL HIDAYAH Nuryasa Nuryasa Nuryati, Tutty Okta, Agatha Danar Kristia Oktasari, Erita Panjaitan, Sanni Fia Defela Prabantoro, Gatot Pranggoro, Kukuh Preztika Ayu Ardheta Preztika Ayu Ardheta Prihatna, Nandang Priscila, Ega Purbojati, Nurrakhman Rahmat, Nur Ridwan Maronrong Ririn Widyastuti Wulaningsih Rizky Eka Hamidullah Roberto Josua F Hasibuan Roberto Josua Fermadius Hasibuan Rommel Togatorop Romsiyatul Afifah Roviah, Roviah Rumondang, Ester Saefurahman, Asep Safitri, Adelia Safitri, Raisa Arifahani Saiful Muchlis Saiful Muchlis Saiful Muchlis Saiful Muchlis Saiful Muchlis, Saiful Sakti, Sri Handoko Salsabila, Nadia Salsabila, Thoriqoh Saputra, Pandu Perdana Saputri, Mutiara Indah Sarah, Naomi Christine Sari, Hastuti Indra Sari, Nurul Indah Sintawati, Sri Siti Nafisah Siwu, Hanly F.J Soetjiati Soetjiati Sovitriana, Rilla Sri Handoko Sakti Stefani Darmawan Sugiono, Edi Sukamto Sukamto Sumitro Sumitro Supriadi Thalib Suryadi, Arief Suwantika, Suwantika Syafrinaldi, Zidan Timothy Tanujaya Tuti Alawiyah Uun Sunarsih Wahyudin Halim Wahyuni, Sinta Sri Wastuaji, Agung Winda Wulandari Winda Wulandari, Winda Wiwiek Rabiatul Adawiyah Wulansari, Siti Sarah Zainal Abidin Zainal Abidin Zainal Abidin