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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Juara: Jurnal Riset Akuntansi AGRIEKONOMIKA Indonesian Journal of Business and Entrepreneurship (IJBE) Infestasi Journal of Auditing, Finance, and Forensic Accounting Jurnal Penelitian Teori & Terapan Akuntansi (PETA) International Journal of Social Science and Business Jurnal Ilmiah Edunomika (JIE) BASKARA: Journal of Business and Entrepreneurship Jurnal Penelitian Manajemen Terapan (Penataran) Daengku: Journal of Humanities and Social Sciences Innovation Journal of International Conference Proceedings Indo-Fintech Intellectuals: Journal of Economics and Business Journal of Sharia Economics, Banking and Accounting Jurnal Akuntansi Kontemporer
Habi Bullah
Department Of Accounting, Faculty Of Economics And Business, Universitas Trunojoyo Madura, Jl. Raya Telang, Kabupaten Bangkalan, 69162, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Exploration of Strategies and Learning Experience Process of Mompreneurs: Case Studies in the Halal Certification Rimawati, Yuni; Bullah, Habi; Kompyurini, Nurul
BASKARA : Journal of Business and Entrepreneurship Vol 7, No 1 (2024): BASKARA: Journal of Business and Entrepreneurship
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54268/baskara.v7i1.23104

Abstract

This study aims to explore the strategies and learning experiences process of mompreneurs. The halal certification process was chosen as the point of this because the process of obtaining halal certification is a process that requires preparation and time. In addition, obtaining halal certification is a legality that is considered to reflect the needs of Muslims. This study uses a multi-case study methodology. Data were obtained through observation and interviews. Meanwhile, data triangulation was carried out by digital tracking. This study reveals that the learning experiences process of mompreneurs is utilizing programs from various government agencies to overcome cost challenges and build a network through which to obtain halal certification. Certification experience increases the mompreneur’s ability in good production processes but does not directly impact sales. Momprenaurs' commitment is built on the motivation to protect the family heritage. In all cases, they did not apply a low-cost strategy, so they prioritized the sales channel for souvenir centers and did not take advantage of the online market because prices could not compete in the online market.
The Impact of Digital Marketing on Financial Performance (Study of Halal Tourism Destinations on Madura Island) Kompyurini, Nurul; Haryadi, Bambang; Bullah, Habi
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.2824

Abstract

The purpose of this study is to find empirical evidence about the effect of digital marketing on the financial performance of tourist destinations on Madura Island. The approach used in this research is quantitative research. The research population is halal tourist destinations on Madura Island. While the sample has been selected as many as 100 tourist destinations. The data were processed using Smart PLS SEM (Partial Least Square - Structural Equation Modeling) software. Based on the results of the research discussion above, the conclusion of this study is that digital marketing impacts financial performance, this means that by implementing good digital marketing, the financial performance of halal tourism will be better.
PERANAN AKUNTANSI PERTANGGUNGJAWABAN BIAYA PADA BADAN PERENCANAAN, PEMBANGUNAN, RISET DAN DAERAH Waroh, Vety Muna; Bullah, Habi
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.14852

Abstract

The Planning, Development, Research and Regional Agency (Bapperida) was formed based on the needs, development and progress of the government sector and specifically assists regional governments in implementing development in the government sector. Responsibility accounting is an accounting system that assigns responsibility to a responsibility center which will ultimately be measured to determine the performance of the center concerned. The research used in this article is descriptive with a qualitative approach. Based on the results obtained from Bapperida Pamekasan's calculations and the results of the author's interview, it can be explained that in 2021 the percentage was 87.01%, in 2022 the level of effectiveness experienced a quite drastic increase, namely 8.09% to 95.10%. In 2023 the level of effectiveness will decrease by 2.1% to 97.20%, this exceeds the percentage value of the level of effectiveness in 2021. So the trend in the role of cost responsibility accounting in the Planning, Development, Research and Regional Agency of Pamekasan Regency can be said to be in the criteria effective so the results of this study are considered positive. Keywords: Responsibility accounting, Bappeda
The Triad of Community Participation, Empowerment and Vigilance in Fraud Deterrence Strategy Carolina, Anita; Bullah, Habi
International Journal of Social Science and Business Vol. 8 No. 4 (2024): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i4.70221

Abstract

Fraud deterrence in the context of rural tourism poses specific difficulties and opportunities, particularly in environmentally sensitive places like mangrove tourism sites. This quantitative research investigated the critical relationship between community participation, community empowerment, and community vigilance, collectively forming the triad, in the context of fraud deterrence within four distinct mangrove tourism destinations in Madura, Indonesia. Through an extensive survey conducted among residents of these destinations, this study utilized structural equation modelling. By assessing the data on community participation, empowerment, vigilance, and anti-fraud measures, this research aims to unravel the complex web of relationships among these variables. The findings suggested that community participation and community vigilance contribute significantly to the success of fraud deterrence initiatives. Community empowerment, on the other hand, has no effect on fraud deterrence strategies due to several inherent factors in the community. These findings highlight the importance of engaging communities in decision-making processes and promoting vigilance to enhance transparency and accountability in tourism management. However, the lack of influence from community empowerment suggests that broader structural factors may hinder its effectiveness in fraud prevention. The study concludes that strengthening community participation and vigilance can play a critical role in preventing fraud and ensuring sustainable tourism development. Practical implications for tourism management and policymakers include the need to invest in community-driven fraud detection and reporting mechanisms.
Differential Analysis in Ultra Micro Business: The role of Activity Based Costing Frida Fanani Rohma; Habi Bullah; Khy'sh Nusri Leapatra Chamalinda; Auliya Zulfatillah
Journal of Sharia Economics, Banking and Accounting Vol 2, No 2: 2025
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jseba.v2i2.179

Abstract

Production costs are a part of determining the cost of goods that can affect the amount of profit generated by the company. The development of research is still limited to an effort to consider several traditional counting techniques, differential analysis and Activity Based Costing (ABC) separately. This study seeks to explore the role of differential analysis using the Activity Based Costing (ABC) method in the simultaneous analysis mechanism. This study uses a qualitative method. This research uses Ultra Micro Based on initial observations, it is shown that the understanding of the management of cost information is still very limited. Thus, an exploration was carried out by facilitating the preparation of a differential analysis by elaborating activity-based costing in the system for determining the cost of production. The results showed that the application of differential costs as the basis for making special orders decisions was to add up all production costs, variable costs and fixed costs. The profit obtained is greater than the profit obtained without a special order and the best alternative used by the company in making decisions is receiving from customers.
Akuntansi Keperilakuan dalam Pitutur Luhur Kejawen Anggun Vika Taman Nia; Habi Bullah
Juara: Jurnal Riset Akuntansi Vol. 14 No. 1 (2024): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v14i1.8495

Abstract

Accounting practices are closely related to unethical actions/behavior that can harm the parties concerned. Which behavior can be shaped by its environment, one of which is culture. This study aims to determine how pitutur luhur kejawen teaches behavioral accounting values so that they can be used as guidelines and instructions. This research uses an interpretative qualitative approach with metaphor as a review tool. Primary data and secondary data are the types of data used. Data collection techniques were conducted by means of interviews, literature and documentation. The results showed that pitutur luhur kejawen is very relevant to be used as a foundation for accountants. The values contained in pitutur luhur kejawen can influence intention, individual behavior control.
SISTEM PENGGAJIAN PROFIT SHARING BERASASKAN PANCASILA DAN KEBERLANGSUNGAN USAHA Yuni Rimawati; Habi Bullah; Nurul Kompyurini
Jurnal Akuntansi Kontemporer Vol. 15 No. 2 (2023)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v15i2.4564

Abstract

Research Purposes. This article aims to provide ideas on how to implement a profit-sharing payroll system based on Pancasila philosophy.Research Methods. Based on the assumptions we built, the profit-sharing payroll system based on Pancasila, not only increases productivity and profitability, but also employee loyalty.Research Results and Findings. With a profit-sharing payroll system based on the Pancasila philosophy, the relationship between workers and employers is based on good values, such as being honest, fair, helping each other. These values of kindness make working relationships not solely for personal gain but also considering the interests of others as a form of carrying out the commands of God Almighty.
PENGARUH SISTEM PENGENDALIAN INTERNAL, BUDAYA ORGANISASI DAN MORALITAS INDIVIDU TERHADAP PENCEGAHAN KECURANGAN DALAM PENGELOLAAN EKOWISATA MANGROVE DI MADURA Hairatul Norjannah, Febby; Carolina, Anita; Abrori, Rian; Bullah, Habi
Jurnal Penelitian Manajemen Terapan (PENATARAN) Vol. 10 No. 1 (2025)
Publisher : Program Studi Manajemen STIE Kesuma Negara Blitar

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

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sistem pengendalian internal, budaya organisasi dan moralitas individu terhadap pencegahan kecurangan dalam pengelolaan ekowisata mangrove di Madura. Jenis penelitian ini ialah penelitian kuantitatif deskriptif. Sampel penelitian ini adalah 161 anggota pokdarwis selaku pengelola di empat ekowisata mangrove di Madura. Metode penentuan sampel yang digunakan ialah purposive sampling dengan kriteria: pariwisata tidak dikelola oleh pemerintah, swasta/pribadi, melainkan pariwisata secara profesional dikelola pokdarwis. Data yang digunakan penelitian ini adalah data primer dengan metode analisis data berupa penyebaran kuesioner kepada responden. Teknik analisis data dilakukan dengan melakukan uji kualitas data, uji asumsi klasik, uji hipotesis dengan analisis regresi linier berganda dengan menggunakan software SPSS 26. Hasil penelitian ini menunjukkan bahwa sistem pengendalian internal dan moralitas individu berpengaruh terhadap pencegahan kecurangan, sedangkan budaya organisasi tidak berpengaruh terhadap pencegahan kecurangan.
Adopsi Blockchain pada Praktik Akuntansi di Indonesia: Systematic Literature Review Bullah, Habi; Abrori, Rian
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 10 No. 2 (2025): July 2025
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

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

Abstract

This article aims to analyze the potential of blockchain adoption for accounting in Indonesia. This study uses the SLR model or Systematic Literature Review. The result find blockchain adoption in accounting practices is a crucial strategy to enhance the quality, transparency, and efficiency of accounting systems. This technology holds significant potential for application across various sectors, including transaction recording, auditing, financial reporting, taxation, Islamic finance, and accounting education. However, the successful adoption of blockchain largely depends on the availability of adequate regulatory frameworks, technical standardization, professional training for accountant, and the integration of blockchain-related content into accounting curriculum.
The Effect of Family Ownership Concentration and Sustainability Reporting: Does Corporate Governance Matter? Rohma, Frida Fanani; Bullah, Habi; Chamalinda , Khy’sh Nusri Leapatra; Zulfatillah, Auliya
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 14 No. 2 (2025): Nominal September 2025
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v14i2.87872

Abstract

This research investigates the effect of family ownership concentration and sustainability reporting. Besides, this study also identifies the moderating role of corporate governance on the relationship between those two variables. This study uses a quantitative method using banking industry data listed on the Indonesia Stock Exchange with a total sample during the observation period of 65 data. The existence of special provisions regarding sustainable disclosure makes the banking industry quite representative to be used as a research sample. The results of the study show that the family ownership structure tends to minimize sustainable reporting. Interestingly, most industries in Indonesia are dominated by families, which has the potential to become one of the barriers to foreign investment. The findings of this study indicate that the existence of corporate governance can weaken the influence of family ownership concentration on sustainable reporting. The existence of good governance can be a filter for the negative impact of the concentration of family ownership on sustainable reporting. Keywords: Ownership Structure, Governance, Sustainability Reporting, Families, Opacity  ABSTRAK Penelitian ini mengkaji pengaruh konsentrasi kepemilikan keluarga terhadap pelaporan keberlanjutan. Selain itu, penelitian ini juga mengidentifikasi peran moderasi tata kelola perusahaan terhadap hubungan kedua variabel tersebut. Penelitian ini menggunakan metode kuantitatif dengan menggunakan data industri perbankan yang terdaftar di Bursa Efek Indonesia with a total sample during the observation period of 65 data. Adanya ketentuan khusus mengenai pengungkapan berkelanjutan menjadikan industri perbankan cukup representatif untuk dijadikan sampel penelitian. Hasil penelitian menunjukkan bahwa struktur kepemilikan keluarga cenderung meminimalisir pelaporan berkelanjutan. Menariknya, sebagian besar industri di Indonesia didominasi oleh keluarga, yang berpotensi menjadi salah satu hambatan investasi asing. Temuan penelitian ini menunjukkan bahwa keberadaan tata kelola perusahaan dapat memperlemah pengaruh konsentrasi kepemilikan keluarga terhadap pelaporan berkelanjutan. Keberadaan tata kelola yang baik dapat menjadi penyaring dampak negatif konsentrasi kepemilikan keluarga terhadap pelaporan berkelanjutan. Kata Kunci: Struktur Kepemilikan, Tata kelola, Pelaporan Berkelanjutan, Keluarga, Ketertutupan
Co-Authors Adi Darmawan Ervanto Anggun Vika Taman Nia Anita Carolina Auliya Zulfatillah Bambang Haryadi Carolina, Anita Chamalinda , Khy’sh Nusri Leapatra Dwi Amelia, Ananda Frida Fanani Rohma Hairatul Norjannah, Febby Hanif Yusuf Seputro Haryadi, Bambang Indah Dwi Kusrini Khy'sh Nusri Leapatra Chamalinda Kompyurini, Nurul Maulidah Fitria Nurul Kompyurini, Nurul Rian Abrori Robiatul Auliyah Rohma, Frida Fanani Waroh, Vety Muna Yuni Rimawati Yuni Rimawati Yuni Rimawati