Article Per Year (5 Year)
p-Index From 2021 - 2026
7.314
P-Index
This Author published in this journals
All Journal Infestasi Neo-Bis Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi STIE Muhammadiyah Palopo CogITo Smart Journal Pendas : Jurnah Ilmiah Pendidikan Dasar JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Review Pendidikan dan Pengajaran (JRPP) Account : Jurnal Akuntansi, Keuangan dan Perbankan JURNAL EKSBIS Jurnal GeoEkonomi Ilomata International Journal of Tax and Accounting Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Revenue : Jurnal Ilmiah Akuntansi REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Jurnal Ilmiah Wahana Pendidikan Jurnal Ekonomi dan Bisnis GROWTH (JEBG) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Accounting Research Unit (ARU JOURNAL) Jurnal Ekonomika Dan Bisnis Journal of Accounting and Finance Management (JAFM) Journal of Governance, Taxation, and Auditing Jurnal Ekonomika Manajemen Dan Bisnis Melati: Jurnal Media Komunikasi Ilmu Ekonomi SENMEA Jurnal Akuntansi Hukum dan Edukasi Jipmas : Journal Inovasi Pengabdian Masyarakat
Mohamad Djasuli, Mohamad
Unknown Affiliation
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 60 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 60 Documents
Search

 1   2   3   4   5 
Analisis Penerapan Prinsip Good Corporate Governance Pada Penggunaan Dana Bantuan Operasional Sekolah Rosydah, Faizatur; Ningtiyas, Nabilah Wahyu; Djasuli, Mohamad
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 1 No. 2 (2022): Juli - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (128.843 KB) | DOI: 10.47233/jemb.v1i2.454

Abstract

With the application of the principles of good governance, the goal is to manage BOS funds in a way that meets their requirements. This is a critical requirement. The relationship mechanism between the various parties who manage the company as well as the "values" contained in the management mechanism itself are examples of Good Governance, a system of control and regulation for a business. The government's School Operational Assistance Fund (BOS) is used to cover educational units' operational expenses. Education management is the deliberate and planned process of creating a learning environment, enhancing the learning process, and achieving educational objectives. All educational units in Indonesia, not just regular schools, must have effective education management, and special schools (SLB) are no exception. A qualitative descriptive research approach is utilized in the research method. According to Dasor (2018), the application of the principles of Good Governance in the management of funds for School Operational Assistance (BOS) is the primary focus of this study. Some examples of this include: openness, responsiveness, participation, accountability, and fairness The methods used to collect the data were observation, interviews, and documentation studies. Interviews, field notes, and documentation provided the methods for data analysis. According to the findings of this research, the Tunas HarapanIII Mojoagung SLB school has implemented good governance principles in the school operational assistance fund (BOS).
Analisis Penerapan Good Corporate Governance Pada Kantor Kecamatan Sumobito Pravitasari, Tanty Putri; Febryani, Irma Ika; Djasuli, Mohamad
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 1 No. 2 (2022): Juli - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (126.8 KB) | DOI: 10.47233/jemb.v1i2.455

Abstract

The purpose of this study is to understand the forms and practices of good governance in the Sumobito District office. This study uses a qualitative descriptive analysis technique. This study found that the implementation of Good Corporate Governance in the Sumobito District Office was in accordance with the mechanism of good governance although there were still some weaknesses in its implementation in the field.
Implementasi Good Corporate Governance (GCG) Di Lembaga Perbankan Syariah Permatasari, Karina Indah; Permatasari, Nabila Anugrah Putri; Djasuli, Mohamad
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 1 No. 2 (2022): Juli - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (227.165 KB) | DOI: 10.47233/jemb.v1i2.459

Abstract

This paper examines the concept and implementation of Good Corporate Governance (GCG) in a banking company. GCG is a financial system with the aim of creating an economic system that benefits all parties involved. GCG implementation encourages the creation of healthy competition and a conducive business climate. Especially when GCG is implemented in the world of sharia banking, it will increasingly show the pioneering concept of Islam in realizing a sharia-based economic system. Performance appraisal of Islamic banks is very important for every bank stakeholder, namely bank management, customers, business partners and the government in a competitive financial market. The increase in the value of shares and the amount of third party funds is an indicator of increasing public trust in the bank concerned. GCG implementation is also relevant and in line with Islamic values. Good Corporate Governance (GCG) is an important principle in the activities and life of a Muslim. Islam very intensely teaches the application of the principles of 'ada (justice), tawazun (balance), akhlaq (moral), shiddiq (honesty), amanah (fulfillment of trust), fathanah (intelligence), tabligh (transparency).
Dampak Penerapan Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Wardani, Widi; Nirawati, Yohana Ayu; Djasuli, Mohamad
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 1 No. 2 (2022): Juli - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (142.495 KB) | DOI: 10.47233/jemb.v1i2.476

Abstract

In Indonesia, the National Committee on Governance Policy (KNKG) aims as a response to the occurrence of the financial crisis in Asia which, according to the World Bank, occurred due to poor implementation of corporate governance which is considered the worst crisis in Asia. Bankruptcy of a company can be measured by the financial statements issued by the company, the company's financial statements are a source of information about the company's financial position. The impact of implementing Good Corporate Governance on company performance is the key to success for companies to gain profits. One mechanism that is expected to control agency costs is by implementing good corporate governance. Financial reports made with accounting numbers are expected to minimize conflicts between interested parties.
”INTERNAL CONTROL”, SYSTEM OR FORMALITY” Anto Fani , Anam; Djasuli, Mohamad
JURNAL EKBIS Vol 25 No 1 (2024): EKBIS (Jurnal Analisis, Prediksi dan Informasi
Publisher : Universitas Islam Lamongan

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

Abstract

This article aims to find out how much effort is being made to realize the internal control system within the scope of IDIA (Institut Dirosat Islamiyah Al-amien) based on data collected from interviews with the chancellor, warek, dean, SPI (which is still part of the BPK), and going home. This information is important to research and convey so that the public or prospective students who will enroll in tertiary institutions know that there is an internal control system in every company, including universities, and that the internal control system must operate as it should. Apart from that, IDIA's background as a tertiary institution under the auspices of the Islamic boarding school foundation, where Islamic boarding schools are educational institutions known for their very strict internal control, especially in the human resources sector, is interesting to research as a reflection for other universities whose internal control is still lacking. weak, or even just lack of responsibility (formality).
Implementasi ISAK 35 Dalam Penyusunan Laporan Keuangan Sektor Pendidikan Raniwihati, Septia; Djasuli, Mohamad
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2392

Abstract

Educational institutions are non-profit organizations whose aim is not to make a profit. A good financial report is of course a financial report that is based on financial accounting standards, ISAK 35 is the standard used to prepare non-profit oriented financial reports. This research aims to determine the preparation of financial reports in accordance with ISAK 35. This research produces five reports, namely a comprehensive income report, a report on changes in net assets, a financial position report, a cash flow report, and notes to financial reports. The data analysis method used is descriptive qualitative. Data collection techniques are carried out through interviews, observation and documentation. The types of data in this research are primary data and secondary data. The results of the research carried out explained that the Sigma Cakery SMKN X business unit had not implemented ISAK 35 in recording its financial reports. The report prepared by the Sigma Cakery SMKN X business unit only records cash in and cash out. Financial reports presented in accordance with ISAK 35 will produce more detailed financial reports.
Literatur Review: Peran Teknologi Informasi dalam Pengembangan Akuntansi Modern Halimah, Siti Nur; Zuroida, Alfi; Djasuli, Mohamad
Accounting Research Unit (ARU Journal) Vol 4 No 2 (2023): Accounting Research Unit (ARU Journal)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/arujournalvol4iss2pp20-29

Abstract

Teknologi informasi menjadi solusi kemudahan dalam aktivitas bisnis dan lingkungan yang penuh ketidakpastian. Teknologi informasi berperan sebagai alat dalam menentukan keputusan-keputusan strategis dalam bisnis di segala aspek dan tingkat manajerial, apalagi peran teknologi sangat penting bagi manajer bisnis dan meningkatkan kinerja keuangan dalam perusahaan. Dengan demikian, tujuan penulisan ini adalah untuk menganalisis betapa pentingnya peran teknologi informasi terhadap perkembangan akuntansi di era modern saat ini. Metode yang digunakan dalam penelitian ini adalah tinjauan pustaka atau dikenal juga dengan istilah tinjauan pustaka. Tinjauan pustaka adalah metode penelitian yang terstruktur, spesifik, representatif untuk membantu mengidentifikasi, mengevaluasi, memperbarui karya yang telah dilakukan dari penelitian sebelumnya. Dari berbagai analisis penelitian yang ada, dapat disimpulkan bahwa peran utama teknologi informasi dalam sistem informasi adalah digitalisasi proses data dalam akuntansi untuk menghasilkan informasi yang lebih cepat, tepat, dan akurat dengan bantuan perangkat keras dan perangkat lunak khususnya komputer. Dengan demikian, laporan keuangan yang dihasilkan dari informasi di era digital ini lebih berkualitas dan strategis dalam membantu pengambilan keputusan strategis.
Analisis Penerapan Whistleblowing System Guna Menciptakan GCG Perusahaan BUMN Bidang Jasa Asuransi Di Indonesia Dwi Maharani, Andilla; Djasuli, Mohamad
Jurnal Media Komunikasi Ilmu Ekonomi Vol 39 No 2 (2022): MELATI: Jurnal Media Komunikasi Ilmu Ekonomi Desember 2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58906/melati.v39i2.82

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan good corporate governance melalui whistleblowing system (WBS) dalam pencegahan fraud di PT Asuransi di Indonesia. Peneliti menggunakan metode kualitatif dengan pendekatan deskriptif. Populasi dalam penelitian PT Asuransi milik BUMN, terdapat empat perusahaan asuransi yang sudah menerapkan whistleblowing system. Data diperoleh dari annual report dari masing-masing web PT Asuransi di Indonesia milik BUMN, peraturan perundang-undangan yang terkait dengan penerapan good corporate goverment, literatur dan bacaan serta sumber lainnya berkaitan whistleblowing system (WBS) dalam pencegahan fraud. Analisis data dilakukan dalam tiga tahap teknik analisis – pengumpulan data, reduksi data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa Whistleblowing system sudah diterapkan di beberapa perusahaan asuransi milik BUMN, diantaranya PT Asuransi Jasa Indonesia, PT TASPEN dan PT Bahana Pembinaan Usaha Indonesia (BPUI) membuktikan bahwa tata kelola perusahaan dalam penerapan prinsip Good Corporate Governance melalui penerapan whistleblowing system sudah efektif dan sesuai dengan Peraturan Menteri Negara Badan Usaha Milik Negara Nomor: PER01/MBU/2011, sedangkan PT Asuransi Jiwasraya dalam penerapan whistleblowing system dikatakan belum efektif karena adanya pelanggaran kode etik yang dilakukan oleh pihak internal PT Jiwasraya berkaitan dengan memanipulasi laporan keuangan Jiwasraya. Implikasi dari penelitian ini yaitu PT Asuransi di Indonesia perlu menjamin keamanan para pelapor dalam whistleblowing system.
Pelatihan Tata Kelola Keuangan Wirausahaan pada Santri PPM Tebu Falah Lutfia, Citra; Djasuli, Mohamad; Harwida, Gita Arasy
Jurnal Inovasi Pengabdian Masyarakat Vol 1 No 3 (2024): JIPMAS : Journal Inovasi Pengabdian Masyarakat
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jipmas.v1i3.105

Abstract

Students who want to become entrepreneurs need to understand how to manage their business finances. Financial reporting serves as a valuable tool in assessing the financial performance of a business. It can point out potential problems, as well as decision-making that drives business growth. Many students have difficulty documenting financial reports clearly, in detail, and systematically when starting a business. To overcome this, this activity aims to provide insight related to entrepreneurial financial management to the students of Pondok Pesantren Mahasiswa (PPM) Tebu Falah, so that students are able to make simple accounting records and produce financial reports. The training material focuses on accounting records and financial reporting, through the use of a combination of 3 exposure methods, namely: lectures, tutorials, and discussions. Through this training, students will gain additional skills in making simple accounting records and producing financial reports as expected.
Penerapan Prinsip Good Corporate Governance Pada Lembaga Perbankan Syariah Dalam Prespektif Syariat Islam Di Indonesia sari, Eliana novita; parasmono, Anggita putri; djasuli, Mohamad
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 2 No. 2 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.235

Abstract

Good Corporate Governance (GCG) telah menjadi isu yang sangat penting bagi Indonesia. Dengan berkembangnya perbankan syariah di Indonesia, upaya untuk penerapan Good Corporate Governance (GCG) di perbankan syariah akan menjadi faktor penting bagi keberhasilan perbankan syariah di masa mendatang. Meskipun tata kelola perusahaan (GCG) bukanlah konsep yang baru. Fokus utama bank syariah yaitu menjaga sebuah kepercayaan dan mencegah potensi risiko. Masyarakat menyimpan uangnya di bank hanya dengan keyakinan bahwa uangnya akan dikembalikan ditambah keuntungan yang banyak dari bagi hasil atau komisi. Dalam Islam, prinsip pengelolaan perusahaan yang baik mengacu pada Al-Quran dan Al-Hadits. Prinsip-prinsip tata kelola yang baik atau good corporate governance menurut pedoman umum yakni transparansi (transparency), akuntabilitas (accountability), tanggung jawab (responsibility), independensi (independency), kewajaran dan kesetaraan (fairness). Jadi pokok rumusan masalah pada penelitian ini yaitu bagaimana penerapan prinsip good corporate governance pada lembaga perbankan syariah dalam persepektif syariat islam?. Dan tujuannya yaitu untuk mengetahui tentang prinsip good corporate governance pada lembaga perbankan dan tentang prinsip good corporate governance dilihat dari persepektif syariat islam. Penelitian ini merupakan studi kepustakaan (library research) dengan analisis deskriptif metode penelitian yang digunakan adalah kualitatif.
Co-Authors Agnik, Erika Dwi Agustin, Dwi Apriliana Aidatul Fitriyah, RA Nurur Rohmah Aini, Qurra Aitul Ainia, Choirotin Ainia Aisah Aisah Al Farizy, Farhan Alexander Anggono, Alexander Alfiah, Devi Nur Aliefah, Nur Azizatul Amanda Putri, Maya Amelia, Rikha Anggraeni, Nikken Eva Ayu Anjani, Ainaya Anto Fani , Anam Apriliana Agustin, Dwi Asvianty, Mia Ade Atikah, Lailatul Ayu, Temo Sukma Ayuni, Lisa Bima, Muhammad Choirur Rizki, R. chorella, Manisha laisya Chusnul Khotimah Citra Lutfia Damayanti, Asira Dwi Maharani, Andilla Dwi Syahputri, Rischi Erlita, Alfiani Nila FAJARIYAH, Saadila Fatias, Febrianti Putri Fatmawati, Nurul Fauzan, Ach Febrianto, Mochammad Vanny Febryani, Irma Ika Fisari, Dinda Harum Fitri, Anis Lailatul Fuat, Faidal Gita Arasy Harwida Halimah, Siti Nur Halizah, Fifin Nur Harviana, Risa Mareta Haryono Haryono Haya, Anindhita Fadia Hayat, Zidan Rahman Hendrawan, Fieri Illabillah, Valiyan Rahmad Indah Setiawan, Rhisma Indrawati, Santi Iqrimah, Rafika Ismawati, Indah Iwan Triyuwono Juniardi, Nadia Adisti Bernika Karina Indah Permatasari Khairati, Khairati Kholifatin, Luluk Indah Kurniawan, Alvin Laksono, Mukhammad Kharis Wildan Lilik Purwanti Machfudyah, Arida Dwi Maghfuriyah, Ayu Mufarrihah, Mufarrihah Nanda, Feri Ningsih, Yuliati Ningtiyas, Nabilah Wahyu Nirawati, Yohana Ayu Nisa, Bella Khoirun Norapuspita, Norapuspita Nur Aini Nuris Lestari, Anita Nurwulandari, Fitri Nur’Aini, Hesti Eka Tri Pangesti, Atisa parasmono, Anggita putri Permatasari, Nabila Anugrah Putri Prasetyono Prasetyono Pravitasari, Tanty Putri Previdayana, Kavita Sapna Putri Faradina, Mery Putri, Anggi Safrina Putri, Tarasyifa Ardhyazeta Nathahiella Rafianamaghfurin, Rafianamaghfurin Rahayu, Menik Puji Rahman, Zaenur Raniwihati, Septia Rijal Fahmi Rijal, Syaifur Risqillah, M. Wafi Rizkiatanta, Brillianggita Kindred Roekhudin, Roekhudin Rofidah, Lailia Rohmi, Nurul Rosidah, Ani Lailatul Rosydah, Faizatur Safitri, Maulinda Salam, Dimas Arya Putra Salsabila, Dina sari, Eliana novita Sari, Elin Nurlina Sari, Sintia Dwi Puspita Sarnisa, Wandha Dani Setiawati, Rhisma Indah Sholafudin, Fais Silvia Sari Stevani, Arsita Dwi Ayu Sukamto, Ika Sumiyarsi Syamsuddin Syamsuddin Wardani, Widi Wulandari, Dila Aprilia Yanita, Chlaudya Agus Yulandari, Miftahul Zahra Ayu, Fatimatus Zakaria, Yahya Wahyu Zacky Zuroida, Alfi