Articles
<![CDATA[Analysis of Biological Asset Accounting Treatment of PT. FAP Agri Tbk ]]>
<![CDATA[Fetris Ika Firdaus Purwanti]]>;
<![CDATA[Nanik Wahyuni]]>
<![CDATA[ Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 9 No. 1 (2024): April ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Kadiri ]]>
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DOI: 10.30737/ekonika.v9i1.4517
<![CDATA[This study aims to determine the application of biological asset accounting (recognition, measurement, and disclosure) at PT. FAP Agri Tbk based on PSAK 69. Data obtained using content analysis method (content analysis) on the financial statements of PT. FAP Agri Tbk in 2021. The research results show that PT. FAP Agri Tbk, although it has just been registered on the IDX, its biological accounting reporting is in accordance with PSAK 69. The company recognizes biological assets based on their type, namely Immature Plants and Mature Plants. The measurement of biological assets uses the fair value basis according to market prices that were circulating that year. Biological assets are presented in the statement of financial position section in the fixed assets and current assets sections. Companies are also required to disclose details regarding the total assets up to accumulated depreciation as a whole.]]>
<![CDATA[PENERAPAN PSAK 10 ATAS SELISIH KURS DAN TRANSAKSI MATA UANG ASING PADA LAPORAN KEUANGAN PT SUPER ENERGY TBK ]]>
<![CDATA[Susilawati]]>;
<![CDATA[Wahyuni, Nanik]]>
<![CDATA[ I-Economics Vol 10 No 1 (2024): I-ECONOMICS: A Research Journal on Islamic Economics ]]>
Publisher : <![CDATA[Islamic Economics Program, Faculty of Islamic Economics and Business ]]>
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DOI: 10.19109/ieconomics.v10i1.21733
<![CDATA[PT Super Energy is an international company operating in the oil and gas sector which experienced losses in its financial reports for 3 consecutive years, namely in 2020 - 2022. Based on these losses, researchers focused on investigating whether there was a relationship between these losses. year and implementation of PSAK 10 and foreign currency transactions and identifying their fairness. In previous research, the majority only used one financial reporting period, while this research will use three financial reporting periods, namely 2020 - 2022. The research method used is qualitative research with a case study method approach and documentation with value objects from exchange rate differences and transactions. foreign currency from the financial statements of PT Super Energy Tbk. The results of this research indicate that the presentation of exchange rate differences in PT Super Energy's financial statements does not show the same results as PSAK 10, however, because the value resulting from exchange rate differences is not material, it does not affect the presentation of PT Super Energy's financial reports. ]]>
<![CDATA[Mapping of Green Sukuk Research (2014 - 2023) : With Vosviewer Bibliometric and Literature Review ]]>
<![CDATA[Doni Yusuf Bagaskara]]>;
<![CDATA[Nanik Wahyuni]]>;
<![CDATA[Meldona]]>
<![CDATA[ Global Financial Accounting Journal Vol. 8 No. 1 (2024) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Management, Universitas Internasional Batam ]]>
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DOI: 10.37253/gfa.v8i1.9148
<![CDATA[This study aims to determine the mapping of research around Green Sukuk. The approach used is a mix-method approach, namely VOSviewer bibliometric studies and literature review. Data analysis techniques include: (1) mapping the number of journal publications distributed around green sukuk using Microsoft Excel and Mendeley Desktop based on the year of publication; (2) mapping the results of bibliometric network visualization and journal publication trends around green sukuk using VOSviewer (Visualization of Similarities) algorithm software based on the number of clusters and their items; and (3) mapping research topics around green sukuk using literature studies. The results showed that: (1) based on mapping the number of journal publications, there were 168 journal publications about green sukuk; (2) based on the mapping of VOSviewer bibliometric studies, the results of network visualization around green sukuk are divided into 5 clusters and 24 topic items (3) Based on the mapping of the literature review study, there are 2 topics about green sukuk that often appear, first green sukuk and second Indonesia. The implication and contribution of this research is to map research topics around green sukuk in the world that are often or rarely researched by researchers, so that they can be a reference for researchers afterwards.]]>
<![CDATA[Analisis Partisipasi Masyarakat Nahdlatul Ulama Dalam ‎Meingkatkan Pendapatan Dana (Funding) Lazisnu Kota ‎Sumenep ]]>
<![CDATA[Rahman, Ahmad Taufiqur]]>;
<![CDATA[Rofiq, Aunur]]>;
<![CDATA[Wahyuni ‎, Nanik]]>;
<![CDATA[Muhtadi, Ridan]]>
<![CDATA[ Ulumuna: Jurnal Studi Keilsman Vol 7 No 2 (2021) ]]>
Publisher : <![CDATA[LP2M IAI Miftahul Ulum Pamekasan ]]>
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DOI: 10.36420/ju.v7i2.5258
<![CDATA[This study aims to answer the question "about how the level of participation of the Nahdlatul Ulama community in the city of Sumenep in increasing the income of funds through the funding program carried out by LAZISNU Sumenep City. The type of research used is descriptive-analytic qualitative research, with the object of research namely, LAZISNU Sumenep City and the Nahdlatul Ulama community scattered in Sumenep City. The data collection method used is semi-structured interview in order to answer the questions addressed. The results of the study show that participation in the annual program is still weak because the NU community who pays zakat, donates, and gives charity is still very small, not yet reaching 25% of the total population of the NU community in Sumenep City. However, participation in the monthly NU association program (lailatu al-ijtima') can be stated to be quite strong because community participation in the program has been proven to encourage an increase in income from the Sumenep City LAZISNU funds. The participation that appears to be very strong is that of all NU administrators in the City of Sumenep because of their form of devotion to Nahdlatul Ulama and their participation in the form of introducing and promoting LAZISNU to the general public, carrying out LAZISNU's strategy of "collecting ZIS assets from the community, and also becoming a donor. under construction The Sumenep City NU MWC Office including the Sumenep City LAZISNU Office.]]>
<![CDATA[ORGANIZATIONAL CHANGE, ENVIRONMENTAL CHANGE AND CHANGE IN MANAGEMENT ACCOUNTING PRACTICES: A CONTINGENCY APPROACH ]]>
<![CDATA[Wahyuni, Nanik]]>;
<![CDATA[Wafiroh, Novi Lailiyul]]>;
<![CDATA[Triatmanto, Boge]]>
<![CDATA[ EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 1 (2024): March ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya ]]>
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DOI: 10.24034/j25485024.y2024.v8.i1.5817
<![CDATA[In this study, the impact of mediated organizational changes and environmental changes on management accounting procedures is investigated. The management of the organization will need to make administrative and management accounting practice adjustments due to the high level of environmental unpredictability. This study employs a survey approach with 149 company managers in mid-to-high level positions in East Javan manufacturing companies as respondents. Data analysis techniques using Smart PLS are used to examine the relationship between changes in the environment and changes in management accounting practices, both directly and indirectly. The findings demonstrated that modifications in management accounting procedures are positively and strongly impacted by ecological changes. Changes in management accounting procedures benefit from organizational changes. On the other hand, modifications to the practice of management accounting cannot be mediated by changes to the organization. This study is unique in that it examines how environmental changes impact management accounting practices. Specifically, it shows that changes in technology and a highly competitive market will impact management accounting methods related to evaluation, costing, and decision-making. Changes in the organization's structure and technology utilization support this shift in management accounting.]]>
<![CDATA[Dinamika Kehidupan Sosial Keluarga Laisa dalam Novel “Dia Adalah Kakakku” Karya Tere Liye ]]>
<![CDATA[Nanik Wahyuni]]>;
<![CDATA[Suryani Suryani]]>;
<![CDATA[Dedy Mardiyansyah]]>
<![CDATA[ Atmosfer: Jurnal Pendidikan, Bahasa, Sastra, Seni, Budaya, dan Sosial Humaniora Vol. 2 No. 4 (2024): November : Jurnal Pendidikan, Bahasa, Sastra, Seni, Budaya, dan Sosial Humanior ]]>
Publisher : <![CDATA[Universitas Palangka Raya ]]>
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DOI: 10.59024/atmosfer.v2i4.1023
<![CDATA[This research aims to describe the portrait of family life in the novel "Dia is my brother" by Tere Liye, published in 2021. This research is a type of descriptive qualitative research, namely the novel "Dia is my brother" by Tere Liye, while the secondary data source is sociological theory books literature. The data collection technique in this research uses reading and note-taking techniques with a literary sociology approach. The data analysis used in this research is the Miles and Huberman model through three stages, namely data reduction, data presentation and drawing conclusions. The sociological theory of literature says that the main driving factor of all wages is social. The results of this research show that there is a relationship between cooperation and humans as an important factor in the dynamics of social life in the novel "He is my brother".]]>
<![CDATA[Tawarruq As The Solution of Shariah Non Compliance in Ar-Rahn Practice: How Does It Work? ]]>
<![CDATA[Qanita, Ariza]]>;
<![CDATA[Meldona, Meldona]]>;
<![CDATA[Wahyuni, Nanik]]>
<![CDATA[ Review of Islamic Economics and Finance Vol 7, No 2 (2024): Review of Islamic Economics and Finance (RIEF): November 2024 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/rief.v7i2.75157
<![CDATA[Purpose – This research aims to elaborate the concept of tawaruq as an alternative solution to the problem of sharia non-compliance in Rahn transactions in Indonesia. Many people are interested in Rahn transactions as financing that can help them to get their liquidity needs. However, in practice, rahn transactions are considered to contain elements of sharia non-compliance, namely taking ujrah based on the loan amount so that it is equated with usury.Methodology - This research used qualitative approach with literature review. The data used is secondary data in the form of journal articles, books and other documents published during the period 2015 to 2024.Findings - The research results show that the use of Tawarruq as a solution for sharia non-compliance in Rahn transactions is still controversial. There are scholars who consider it permissible and there are those who prohibit it. Tawarruq can be used as a solution in rahn transactions, but its implementation must be in accordance with predetermined limitations. DSN MUI as a fatwa institution in Indonesia should review the implementation of Tawarruq in sharia financial institutions, both legally and technically.]]>
<![CDATA[CUSTOMER SATISFACTION AND FINANCIAL PERFORMANCE: DOES IT MEDIATE CUSTOMER-CENTRIC ON ISLAMIC BANK VALUES? ]]>
<![CDATA[Oktaviana, Ulfi Kartika]]>;
<![CDATA[Supriyanto, Achmad Sani]]>;
<![CDATA[Wahyuni, Nanik]]>;
<![CDATA[Wicaksono, Ahmad Tibrizi Soni]]>
<![CDATA[ EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 10, No 2 (2022): El Dinar ]]>
Publisher : <![CDATA[Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/ed.v10i2.16225
<![CDATA[This study aims to determine the influence of Customer-centric Corporate Social Responsibility (CSR) within the scope of Islamic Ethics on Company Values. In addition, this study also examines the role of customer satisfaction mediation and financial performance towards Customer-centric CSR with company values and tests the role of customer satisfaction mediation for Customer-centric CSR with financial performance. The sample used is Islamic Commercial Banks registered with BI with specified sample criteria. The data was processed using smartPLS, where the direct influence of Centric Customers in Islamic Ethics (CSR) on company values was significant. The Centric Customer variables in Islamic Ethics (CSR) influence financial performance. The other four hypotheses showed insignificant results. The results of the indirect influence test show that the variables of customer satisfaction and financial performance have not been able to mediate the relationship between Customer-centric in Islamic ethics and Company Values.]]>
<![CDATA[MODAL INTELEKTUAL DALAM AKUNTANSI KEBERLANJUTAN BANK ISLAM: RELEVANKAH? ]]>
<![CDATA[Oktaviana, Ulfi Kartika]]>;
<![CDATA[Supriyanto, Achmad Sani]]>;
<![CDATA[Wahyuni, Nanik]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 15, No 3 (2024): Jurnal Akuntansi Multiparadigma (Desember 2024 - April 2025) ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2024.15.3.38
<![CDATA[Abstrak – Modal Intelektual dalam Akuntansi Keberlanjutan Bank Islam: Relevankah?Tujuan Utama – Penelitian ini menginvestigasi dampak pengungkapan akuntansi keberlanjutan berperspektif maqasid syariah terhadap nilai perusahaan melalui modal intelektual.Metode – Penelitian ini menggunakan regresi OLS dan bootstrapping. Sampel penelitian adalah 34 bank Islam terkuat dari The ASEAN Banker untuk periode 2016 sampai 2022.Temuan Utama – Penelitian ini menemukan bahwa pengungkapan akuntansi keberlanjutan berperspektif maqasid syariah berpengaruh langsung terhadap nilai perusahaan tanpa melalui modal intelektual. Meskipun demikian, modal intelektual tidak berperan sebagai mediator pada pengaruh pengungkapan keberlanjutan dengan nilai perusahaan. Pengungkapan akuntansi keberlanjutan dapat mengubah keputusan investasi. Implikasi Teori dan Kebijakan – Teori sinyal masih relevan dalam menjelaskan peran pengungkapan dalam keputusan investor untuk berinvestasi. Modal intelektual lebih diperlukan untuk menguatkan luas pengungkapan akuntansi keberlanjutan dibandingkan menjadi perantara informasi kepada investor. Kebaruan Penelitian – Penelitian ini membangun indeks pengungkapan keberlanjutan baru berbasis SASB berperspektif maqasid syariah. Abstract – Intellectual Capital in Islamic Bank Sustainability Accounting: Is it Relevant?Main Purpose – This study investigates the impact of sustainability accounting disclosure from the maqasid sharia perspective on company value through intellectual capital.Method – This study uses OLS regression and bootstrapping. The research sample consists of 34 strongest Islamic banks from The ASEAN Banker from 2016 to 2022. Main Findings – This study finds that sustainability accounting disclosure from a maqasid syariah perspective directly affects firm value without going through intellectual capital. However, intellectual capital is not found to mediate the relationship between sustainability disclosure and firm value. Sustainability accounting disclosure can alter investment decisions. Theory and Practical Implications – The signalling theory remains relevant in explaining the role of disclosure in investors’ decisions to invest. Intellectual capital is more necessary to strengthen the scope of sustainability accounting disclosure than to serve as an information intermediary to investors. Novelty – This study develops a new sustainability disclosure index based on SASB with a maqasid sharia perspective.]]>
<![CDATA[Developing a Corporate Integrity Model Through Islamic Social Reporting (ISR) in Small and Medium-Sized Enterprises (SME) in Indonesia ]]>
<![CDATA[Setyaningsih, Nina Dwi]]>;
<![CDATA[Wahidmurni, Wahidmurni]]>;
<![CDATA[Wahyuni, Nanik]]>;
<![CDATA[Waeno, Mahamadaree]]>
<![CDATA[ IQTISHODUNA: Jurnal Ekonomi Islam Vol. 13 No. 2 (2024): October ]]>
Publisher : <![CDATA[LPPM, Universitas Islam Syarifuddin Lumajang ]]>
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DOI: 10.54471/iqtishoduna.v13i2.2636
<![CDATA[This study proposes a corporate integrity model for Small and Medium Enterprises (SMEs) in Indonesia by applying Islamic Social Reporting (ISR). Rooted in Sharia principles—justice, transparency, and social responsibility—this model aims to enhance integrity in SMEs. The study identifies critical ISR elements suited to the SME context using a Systematic Literature Review (SLR) and bibliometric analysis. Results demonstrate that ISR can improve trustworthiness and public image, contributing to SMEs' sustainability by strengthening stakeholder relationships. Despite its benefits, ISR implementation faces challenges, including resource constraints and limited awareness among SMEs. This study recommends capacity-building and training initiatives to facilitate ISR adoption, supporting a more effective integrity model for Indonesian SMEs.]]>
