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All Journal Infestasi Neo-Bis Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi STIE Muhammadiyah Palopo CogITo Smart Journal Journal of Economic, Bussines and Accounting (COSTING) JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Review Pendidikan dan Pengajaran (JRPP) Account : Jurnal Akuntansi, Keuangan dan Perbankan JURNAL EKSBIS Jurnal GeoEkonomi Al Yasini : Jurnal Keislaman, Sosial, hukum dan Pendidikan 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 Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomika Manajemen Dan Bisnis Eduvest - Journal of Universal Studies Melati: Jurnal Media Komunikasi Ilmu Ekonomi JIAR SENMEA Jurnal Akuntansi Hukum dan Edukasi Jipmas : Journal Inovasi Pengabdian Masyarakat
Mohamad Djasuli, Mohamad
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Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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Prinsip Akuntabilitas Pada Corporate Governance Dalam Perspektif Islam Ismawati, Indah; Nurwulandari, Fitri; 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.v2i3.236

Abstract

Dalam sebuah laporan yang disebut Laporan Cadburry, pada tahun 1992 pertama kalinya Komite Cadbury mempresentasikan gagasan mengenai good corporate governance.Seiring berjalannya waktu good corporate governance mengalami perkembangan dengan ditandai oleh beberapa peristiwa. Penerapan good corporate govenance (GCG) memiliki prinsip-prinsip seperti transparansi (keterbukaan), akuntabilitas (accountability), responsibilty (tanggung jawab), kemandirian (independence), dan kesetaraan dan kewajaran (fairness).Tujuan penulisan artikel ini adalah untuk mengetahui prinsip akuntabilitas pada good corporate governance dalam perspektif islam.Akuntabilitas Islami dapat diwujudkan dengan etika dan moral syariah yakni ketaqwaan,keikhlasan,tabligh,siddiq,dan amanah.Pada penelitian ini menggunakan metode kualitatif dengan sebuah pendekatan penelitian kepustakaan yaitu. seperangkat aktivitas yang berkenaan dengan metode penghimpunan data pustaka berupa catatan, jurnal ilmiah, buku, artikel yang berkaitan tergantung dari pokok bahasan penelitian yang dilaksanakan.
Strategi Pengendalian Internal Secara Islamiah Sebagai Upaya Pencegahan Fraud Dalam Prespektif Alquran Dan Hadits Sari, Sintia Dwi Puspita; Djasuli, Mohamad
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 2 No. 3 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.252

Abstract

Pengendalian internal secara islamiah di era sekarang ini sangat diperlukan oleh organisasi atau perusahaan untuk keberlangsungan usaha yang akan dicapai nya. Sebagai kesimpulan pengendalian internal secara islamiah merupakan proses dan sarana pencegahan dan peningkatan akhlak sumber daya manusia agar sejalan dengan rencana yang dituju, berpedoman pada perintah dan menjauhi larangan Allah SWT. untuk mencegah penipuan dan penyalahgunaan kekuasaan. Metode yang digunakan yaitu analisis dengan deskriptif kualitatif yang diambil dari fenomena sosial dan digabungkan dengan dalil yang ada di dalam Alquran dan hadits.
Good Corporate Governance Dalam Konteks Syariah Islam: Studi Kasus Bank Syariah Indonesia Putri, Anggi Safrina; chorella, Manisha laisya; Djasuli, Mohamad
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 2 No. 3 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.253

Abstract

Observations made in this study have the aim of knowing good corporate governance (GCG) information at Indonesian Sharia Banks (BSI). Bank Syariah Indonesia is one of the sharia-based bank companies in Indonesia. BSI is committed to improving and increasing consistency in the implementation of GCG principles in all business aspects. In Islamic sharia we are also taught about responsibility, transparency, accountability, responsibility, independence and fairness that has been determined. The research method used is an analysis with a qualitative approach which is examined in research on how to apply the principles of Good Corporate Governance in Indonesian Sharia Banks. In its application, Good Corporate (GCG) can run in harmony with the sharia economic system. In addition, the implementation of GCG is expected to be able to improve the performance of Indonesian Sharia Banks.
Implementasi Prinsip Kesetaraan Pada Masa Kepemimpinan Umar Bin Khattab Fisari, Dinda Harum; Amelia, Rikha; Djasuli, Mohamad
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 2 No. 3 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.255

Abstract

The principle of equality is the principle of equal and fair treatment in fulfilling the rights of interested parties that grow based on applicable agreements and regulations. Equality can be interpreted as a balanced, equal or equal position for both parties. Islam is a religion that guides the liberation of human values, which from the beginning has tried to instill equality at the time of its revelation. This principle of equality was once applied during the leadership of Umar bin Khattab. During the leadership of Umar bin Khattab, he was famous for his justice in upholding the truth without discrimination. The Medina government during Umar's leadership could guarantee the rights of every citizen by equalizing subordinates and superiors, rulers and people alike without discrimination. This article aims to find out the implementation of the principle of equality during the leadership of Umar bin Khattab. The article research method is descriptive analysis. Leadership in the Qur'an is associated with explanation and guidance to the truth. A leader is not allowed to commit injustice. In Islam it has been proven that the importance of leadership activities after the death of His Majesty the Apostle. So that given the focus and excellence in lifting the Companions to be used as a substitute in leading Muslims. Muslims should not leave without a leader, the caliph Umar bin Khattab has perfected the equality that was practiced by Rasulullah SAW and Caliph Abu Bakar. This can be seen from Umar's role and procedures in realize equality plans in the form of social security and social services.
Pengaruh Prinsip Good Corporate Governance (GCG) Terhadap Hutang Piutang Berdasarkan Surat Al-Baqarah Ayat 280-283 Rofidah, Lailia; Yulandari, Miftahul; Djasuli, Mohamad
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 2 No. 3 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.257

Abstract

Abstract This research is intended to find out how the influence of the principles of Good Corporate Governance (GCG) on receivables based on Al-Baqarah verses 280-283. This study uses a qualitative descriptive approach as well as primary data & secondary data. Primary data quoted from Al-Qur'an Al-Baqarah verses 280-283, then secondary data was taken from journals, hadiths, books, internet, and other literature. The results of this study are that the principles of GCG, Accounts Payable, and Surah Al-Baqarah verses 280-283 are interconnected and interrelated with one another.The abstract should be in one paragraph.The font is
Meneladani Kepemimpinan Nabi Muhammad SAW dalam Prinsip Good Corporate Governance Nur’Aini, Hesti Eka Tri; Rahayu, Menik Puji; Djasuli, Mohamad
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 2 No. 3 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.258

Abstract

Muhammad SAW, the number one most influential man in the world. Muhammad was able to bring change in all aspects, ranging from religious, moral, and political matters through Islam. Good Corporate Governance is a system that functions as a company controller. Muhammad was a leader who succeeded in providing the welfare of the people fairly, not only Muslims but people from other religions. This leadership cannot be separated from the application of the principles of Good Corporate Governance to the Prophet. The method used in this research is descriptive qualitative by collecting data from books, scientific articles, and information from the internet. The results obtained from this study are the principles of Good Corporate Governance in line with the nature of the Prophet, namely Siddiq, Amanah, Tabligh, and Fathanah. This is the key to the success of the leadership of the Prophet Muhammad as the head of religion and government.
Praktik Pengungkapan Informasi Environmental, Social And Governance (ESG) Dalam Penerapan GCG Sarnisa, Wandha Dani; Rafianamaghfurin, Rafianamaghfurin; Djasuli, Mohamad
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 2 No. 3 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.267

Abstract

Environmental, social and governance (ESG) issues resulting from company activities have recently become the focus of stakeholder assessment in assessing the company's sustainability performance. This is a driving factor for many companies to voluntarily disclose sustainable financial reporting regarding ESG information. This study aims to examine and describe the practice of disclosing Environmental, Social, Governance (ESG) information in the application of GCG in companies. This study used a qualitative research method with a literature review approach. Sources of research data are several articles and journals from previous research relating to Environmental, Social, Governance (ESG) disclosure practices and GCG implementation in companies. The results of the literature review research show that the existence of Environmental, Social, Governance (ESG) information disclosure practices will increase the value of company performance and improve the company's good reputation in the long term, thereby attracting investors' interest to invest, which has an impact on long-term sustainability company.
Pentingnya Penerapan Good Corporate Governance Terhadap Pengelolaan UMKM Menurut Sudut Pandang Bisnis Syariah Islam Pangesti, Atisa; Khotimah, Chusnul; Djasuli, Mohamad
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 2 No. 3 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.268

Abstract

The author analyzes government policies for developing the economic interests of citizens to support MSMEs (small and medium enterprises) using the principles of good governance. This research uses a qualitative descriptive study of the type of literature through the use of secondary data sources. The results of research on several steps of public regulation using good governance management that need to be implemented are: 1). Socialization program and strategic outreach, 2). Describing HR (human resources) and having adequacy, 3). Entrepreneurial spirit created for small and medium society 4). There are business consumers (market segmentation) and monitoring and continuous improvement (Quality Improvement).
Faktor Individual Penyebab Korupsi Dalam Perspektif Islam Norapuspita, Norapuspita; Djasuli, Mohamad
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 2 No. 3 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.270

Abstract

From the perspective of Islam, acts of corruption are acts that lead to losses and are included in disgraceful acts. Individual factors that cause corruption, according to Islam, are things that must be avoided. The discussion on individual factors based on GONE Theory is explained by means of literature studies and from an Islamic point of view. Greed and maslahah that are not in accordance with Islamic teachings can cause losses, one of which is corruption or ghulul. So by avoiding the two individual factors that cause corruption in the form of greed and inappropriate maslahah, it can bring goodness and reduce the possibility of corruption.
Penerapan Prinsip Prinsip Good Corporate Governance Pada Rumah Sakit Airlangga Jombang Anggraeni, Nikken Eva Ayu; Djasuli, Mohamad
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 2 No. 3 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.272

Abstract

In the current era of globalization, technological developments are increasingly advanced and have led to increasingly fierce competition in the business world. The impact of the existence of competition is pressing companies to maintain and improve their company's performance. This is because the company's performance is the basic thing that investors look at to assess a company so that they can make the right decision to invest their funds in the company. The purpose of this study was to determine the application of the principles of Good Corporate Governance at Airlangga Jombang Hospital. This study uses qualitative methods and data collection techniques using semi-structured interviews. The results of research at Airlangga Jombang Hospital in the implementation of the principles of Good Corporate Governance show that companies still have deficiencies in implementing Good Corporate Governance on the principles of transparency, responsibility and independence where they are not fully transparent regarding financial reports to directors, there are still employees who violate company regulations , salaries that do not match the District Minimum Wage, and employees work not in accordance with the job description,
Co-Authors Agnik, Erika Dwi Agustin, Dwi Apriliana Aidatul Fitriyah, RA Nurur Rohmah Aini Nurul Aini, Qurra Aitul Ainia, Choirotin Ainia Aisah Aisah Al Farizy, Farhan Alexander Anggono, Alexander Alfiah, Devi Nur Aliefah, Nur Azizatul Amala, Khairul Amaliah, Khoirotul Amanda Putri, Maya Amelia, Rikha Aminatuzzuria, Maritza Anam, Rohibul Anggraeni, Nikken Eva Ayu Anjani, Ainaya Anto Fani , Anam Apriliana Agustin, Dwi Arimbi, Violita Putri Asvianty, Mia Ade Atikah, Lailatul Aulia , Marta Cindy Ayu, Temo Sukma Ayuni, Lisa Beri, Fathul Bima, Muhammad Cahyani, Desi Indra Choirur Rizki, R. chorella, Manisha laisya Chusnul Khotimah Citra Lutfia Damayanti, Asira Dewi Kurnia Sari, Dewi Dwi Maharani, Andilla Dwi Syahputri, Rischi Erlita, Alfiani Nila FAJARIYAH, Saadila Fatias, Febrianti Putri Fatmawati, Nurul Fauzan, Ach Febrianto, Mochammad Vanny Febryani, Irma Ika Febyandhani , Aurellia Christa Fisari, Dinda Harum Fitri, Anis Lailatul Fitriyah Fitriyah Fuat, Faidal Gita Arasy Harwida Halimah, Siti Nur Halizah, Fifin Nur Harviana, Risa Mareta Haryono Haryono Hasanah, Musridatul Haya, Anindhita Fadia Hendrawan, Fieri Herwanda, Riska Putri Ilfi Nur Diana Illabillah, Valiyan Rahmad Indah Setiawan, Rhisma Indrawati, Santi Iqrimah, Rafika Irawati, Awwaliya Putri Ismawati, Indah Ismiyanti, Ismiyanti Iwan Triyuwono Jasmiatussifilfila, Jasmiatussifilfila Juniardi, Nadia Adisti Bernika Karina Indah Permatasari Khairati, Khairati Kholifatin, Luluk Indah Kurniawan, Alvin Laily, Alifia Noer Laksono, Mukhammad Kharis Wildan Lastanti, Nadela Lastanti, Nadila Lilik Purwanti Machfudyah, Arida Dwi Maghfuriyah, Ayu Maulidia, Lailatul Maulidina, Anisatul Maulidiyah, Ana Mufarrihah, Mufarrihah Nahidoh, Nidaul Syofiyun Nanda, Feri Ningsih, Yuliati Ningtiyas, Nabilah Wahyu Nirawati, Yohana Ayu Nisa, Bella Khoirun Norapuspita, Norapuspita Nur Aini NUR FADILAH Nurchoiriyah, Amelia Puteri Nurchoiriyah, Amelia Putri 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, Savira Anggita Putri, Tarasyifa Ardhyazeta Nathahiella Rafianamaghfurin, Rafianamaghfurin Rahayu, Menik Puji Rahman, Zaenur rahmawati, Sheila Raniwihati, Septia Rijal Fahmi Rijal, Syaifur Risqillah, M. Wafi Riyani Agustin, Syifa Rizkiatanta, Brillianggita Kindred Roekhudin, Roekhudin Rofidah, Lailia Rohmi, Nurul Rosidah, Ani Lailatul Rosydah, Faizatur Safitri, Amelia Safitri, Maulinda Salam, Dimas Arya Putra Salsabila, Dina Samania, Samania sari, Eliana novita Sari, Elin Nurlina Sari, Silvia Sari, Sintia Dwi Puspita Sarnisa, Wandha Dani Setiawati, Rhisma Indah Sholafudin, Fais Sofia, Emeliatus Sukamto, Ika Sumiyarsi Syamsuddin Syamsuddin Tsaniyeh, Amilatus Warasati, Yuliani Lilinda Wardani, Widi Yanita, Chlaudya Agus Yulandari, Miftahul Zahra Ayu, Fatimatus Zakaria, Yahya Wahyu Zacky Zuroida, Alfi