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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
Unknown Affiliation
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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Analisis Good Corporate Governance Dalam Perspektif Islam Terhadap Transaksi Jual Beli Secara Online Pada Aplikasi Shopee Machfudyah, Arida Dwi; Ayuni, Lisa; Djasuli, Mohamad
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 2 No. 1 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.370

Abstract

This study aims to analyze corporate governance in an Islamic perspective on buying and selling transactions online on the shopee application. The data sources used by the authors were obtained from interviews with various informants from research subjects and secondary data in the form of written notes on the results of the interviews conducted. The way this research works is aimed at knowing gcg analysis in an Islamic perspective on buying and selling transactions online on the shopee application.
Evaluasi Penerapan Good Corporate Governance Terhadap Program Kerja Komunitas Sablon Jombang Hendrawan, Fieri; Sholafudin, Fais; Djasuli, Mohamad
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 3 No. 1 (2023): January-April
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v3i1.510

Abstract

This study used a qualitative methodological approach with data collection techniques using face-to-face interviews with the head of the Jombang screen printing community. Good Corporate Governance (GCG) is a management process that is an important part of the company's operations to achieve the goal of a healthy society. GCG application is considered important during the economic crisis in Indonesia, so it is necessary to ensure the safety of investor capital. There are also government requirements and support for Indonesian companies to implement GCG principles in their operations. This research was conducted in Jombang to examine the application of GCG principles such as transparency, accountability, responsibility, independence and fairness in screen printing. Interviews and observations are used as data collection methods. Sampling is intended to be used to identify interviewees by examining samples from data sources on different and relevant topics. The results of this study are that the company applies the principles of transparency, accountability, responsibility, independence and honesty, which are the basis of good corporate governance (GCG), although not fully in accordance with GCG provisions. principle. . It is hoped that the company will continue to implement policies and continue to implement policies that have not been fully implemented.
Carbon Tax Research Trend Bima, Muhammad; Setiawati, Rhisma Indah; Agustin, Dwi Apriliana; Djasuli, Mohamad
Ilomata International Journal of Tax and Accounting Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v5i1.1002

Abstract

This research focuses on mapping articles that discuss carbon tax published through sinta 1 and 2 accredited journals and scopus quartile 1 and 2. The purpose of this research is to explore more deeply about carbon tax research with a focus on business management and accounting in the 2015-2023 period. The method used in this research is a quantitative method with a bibliometric approach. This bibliometric approach is used to determine the development of research topics related to carbon tax research trends. Research samples, journal names, publication years, research methods, types of research variables and research data sources are the basis for mapping in this study. This research also visualizes carbon tax keywords using VOSviewer software. The results found that the search for articles that discuss carbon tax research found 8 articles published from accredited journals Sinta 1 and Sinta 2 and 50 articles from journals indexed by Scopus quartile 1 (Q1) and quartile (Q2) . This study contributes to knowing the trend of scientific publications on carbon tax, and provides an opening for researchers in conducting future research by conducting deeper calculations related to the amount of carbon emissions and carbon tax involving subjectivity in disclosure assessment.
EVALUASI AKUNTABILITAS, TRANSPARANSI, DAN PERENCANAAN APBD TERHADAP KINERJA ANGGARAN DAERAH: SEBUAH KAJIAN LITERATUR Mufarrihah, Mufarrihah; Atikah, Lailatul; Djasuli, Mohamad
Jurnal Akuntansi Vol 10, No 2 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v10i2.2033

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengevaluasi perkembangan penelitian terkait dengan akuntabilitas, transparansi, dan perencanaan Anggaran Pendapatan dan Belanja Daerah (APBD) serta hubungannya dengan kinerja anggaran daerah. Penelitian ini menyajikan tinjauan literatur yang komprehensif dengan mengacu pada 35 jurnal yang telah direview melalui analisis terhadap berbagai artikel yang terindeks SINTA 1, termasuk dalam database jurnal akuntansi terkemuka, penelitian ini menyoroti temuan-temuan penting yang berkaitan dengan akuntabilitas, transparansi, dan perencanaan APBD dalam konteks kinerja anggaran daerah. Hasil penelitian ini diharapkan dapat memberikan pemahaman yang lebih mendalam mengenai pentingnya akuntabilitas, transparansi, dan perencanaan APBD dalam meningkatkan kinerja anggaran daerah. Temuan-temuan dari penelitian ini diharapkan dapat menjadi landasan bagi perbaikan dan evaluasi dalam implementasi kebijakan terkait APBD di tingkat daerah. Selain itu, penelitian ini juga diharapkan dapat memberikan kontribusi bagi penelitian selanjutnya dalam memahami hubungan antara akuntabilitas, transparansi, dan perencanaan APBD dengan kinerja anggaran daerah.Kata Kunci: Akuntabilitas, Transparansi, Perencanaan APBD, Kinerja Anggaran Daerah.ABSTRACTThis research aims to evaluate research developments related to accountability, transparency and planning of Regional Revenue and Expenditure Budgets (APBD) and their relationship with regional budget performance. This research presents a comprehensive literature review by referring to 35 journals that have been reviewed through analysis of various articles indexed by SINTA 1, including in leading accounting journal databases. This research highlights important findings related to accountability, transparency and APBD planning in context of regional budget performance. It is hoped that the results of this research will provide a deeper understanding of the importance of accountability, transparency and APBD planning in improving regional budget performance. It is hoped that the findings from this research can become a basis for improvement and evaluation in the implementation of policies related to the APBD at the regional level. Apart from that, it is also hoped that this research can contribute to further research in understanding the relationship between accountability, transparency and APBD planning and regional budget performance.Keywords: Accountability, Transparency, APBD Planning, Regional Budget Performance.
PERAN MANAJEMEN ASET TETAP DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus BPKAD Kabupaten Bangkalan) Safitri, Maulinda; Halizah, Fifin Nur; Aidatul Fitriyah, RA Nurur Rohmah; Kurniawan, Alvin; Djasuli, Mohamad
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 7 No 2 (2024): Jurnal Ilmiah Akuntansi Rahmaniyah Vol. 7 No. 2, Juni 2024
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v7i2.345

Abstract

Aset tetap merupakan salah satu permasalahan yang sering menjadi perhatian dalam penyusunan dan pelaporan Laporan Keuangan Pemerintah Daerah (LKPD), karena mempunyai nilai investasi relatif signifikan dan komponen kekayaan terbesar sehingga perlu dilakukan manajemen aset tetap untuk menciptakan kewajaran laporan keuangan, akan tetapi dalam manajemen aset tetap tidaklah mudah dan perlu ditunjang oleh pengendalian internal yang sesuai dengan peraturan. Pengendalian ini pastinya dirancang guna dalam memberikan sebuah keyakinan untuk satu tujuan yang salah satunya untuk keandalan atas pelaporan keuangan Penelitian ini dilakukan untuk mengetahui mengenai peran manajemen aset tetap dan pengendalian internal terhadap kualitas laporan keuangan pemerintah daerah. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan jenis data primer berupa observasi dan wawancara, sedangkan data sekunder yang diperoleh melalui studi literatur. Hasil penelitian menunjukkan bahwa manajemen aset tetap dan pengendalian internal memiliki peran terhadap kualitas laporan keuangan pemerintah daerah.
Pengaruh Penerapan Kebijakan Akuntansi terhadap Akuntabilitas dalam Mencegah Fraud pada Dinas Peternakan Bangkalan Juniardi, Nadia Adisti Bernika; Fitri, Anis Lailatul; Fahmi, Rijal; Rijal, Syaifur; Djasuli, Mohamad
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i2.739

Abstract

Transparency and fraud prevention are important principles in the financial system. This second principle guarantees legal certainty and increases the level of legitimacy in the decision-making process, because openness in the financial system becomes more expected by the public. Accountability and fraud prevention policies are very important for various organizations to have, especially public institutions today. One of the efforts made to create accountability and prevent fraud is through appropriate accounting policies. This research was conducted with a qualitative descriptive research design. The data collection method used in this research is semi-structured interviews and observation. The accounting policy implemented by the Bangkalan livestock service applies the principles of accountability, transparency and fraud prevention. It can be concluded that the accounting policy implemented by the Bangkalan livestock service has an effect on accountability and prevention. hoax.
LITERATUR REVIEW: PENGARUH PENYAJIAN DAN AKSESIBILITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS DI PEMERINTAH DAERAH Maghfuriyah, Ayu; Nanda, Feri; Ainia, Choirotin Ainia; Salam, Dimas Arya Putra; Djasuli, Mohamad
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 3 (2024): Volume 7 No 3 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i3.29724

Abstract

Tujuan Studi literature ini di lakukan yaitu untuk mengetahui bagaimana pengaruh penyajian dan aksesibilitas laporan keuangan di pemerintah daerah. Penelitian ni menggunakan metode studi literatur atau yang sering di kenal dengan istilah tinjauan pustaka. Berdasarkan hasil penelitian melalui situs Google Scholar, ditentukan 10 artikel yang memenuhi kriteria yang ditentukan oleh peneliti dari total review sebayak 632 artikel yang dipublikasikan di situs Google Scholar pada periode 2020-2024. Temuan yang diperoleh dari hasil tinjauan litertur adalah penyajian laporan keuangan an aksesibilitas keuangan memberikan peran penting dalam meningkatkan akuntabilitas pengelolaan keuangan daerah di Indonesia. Dengan penyajian laporan dan aksesibilitas yang baik maka akan semakin baik pula akuntabilitas sebuah laporan keuangan.
IMPLIKASI ANTARA KERANGKA KONSEPTUAL DENGAN LAPORAN KEUANGAN PEMERINTAH (LRA & LO) PADA DINAS PARIWISATA DAN KEBUDAYAAN (DISPARBUD) JAWA TIMUR 2022 Ayu, Temo Sukma; Fatmawati, Nurul; Putri, Tarasyifa Ardhyazeta Nathahiella; Fatias, Febrianti Putri; Djasuli, Mohamad
Jurnal Review Pendidikan dan Pengajaran Vol. 8 No. 1 (2025): Volume 8 No. 1 Tahun 2025
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v8i1.41937

Abstract

Penelitian ini bertujuan untuk menganalisis implikasi antara kerangka konseptual dengan laporan keuangan pemerintah (LRA & LO) pada Dinas sektor pariwisata dan Kebudayaan (Disparbud) Jawa Timur 2022. Dalam penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan deskriptif. Data penelitian dikumpulkan melalui studi literatur review dari berbagai jurnal publish yang terkait dengan penelitian ini serta PP 71 Tahun 2010 tentang Standar Akuntansi Pemerintah Lampiran 1 terkait SAP berbasis Akrual. Data laporan keuangan yang dianalisis yaitu Laporan Realisasi Anggaran dan Laporan Operasional Dinas Pariwisata dan Kebudayaan Jawa Timur tahun 2022. Hasil penelitian menunjukkan terdapat implikasi atas kedua laporan tersebut (LRA dan LO), LRA mengungkapkan rincian mengenai alokasi anggaran, realisasi pendapatan, pengeluaran, transfer, dan pembiayaan sejalan dengan persyaratan akuntansi berbasis akrual.  LO menyajikan rincian pendapatan, pengeluaran, dan kelebihan/defisit yang komprehensif dan konsisten. Hal tersebut sangat jelas menunjukkan bahwa ada implikasi yang kuat antara kerangka konseptual akuntansi pemerintah dan Laporan Realisasi Anggaran dari Dinas Pariwisata dan Kebudayaan Jawa Timur tahun 2022
From Sustainability to Profit: The Role of Green Accounting and ESG in the Banking Sector Djasuli, Mohamad; Nuris Lestari, Anita; Zahra Ayu, Fatimatus; Choirur Rizki, R.; Syamsuddin, Syamsuddin
Journal of Accounting and Finance Management Vol. 6 No. 5 (2025): Journal of Accounting and Finance Management (November - December 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i5.2586

Abstract

This study examines the effects of Green Accounting and Environmental, Social, and Governance (ESG) disclosure on financial performance and firm value in Indonesian banks from 2022 to 2024. Sustainability has gained attention due to regulatory requirements and stakeholder expectations, but its financial impact in banking is not well understood. Using a quantitative panel data approach, secondary data from annual reports, sustainability reports, financial statements, and market sources were analyzed. Classical assumption tests ensured model validity, and the Common Effect Model with robust clustered standard errors addressed heteroskedasticity and autocorrelation. Results reveal that Green Accounting has a positive but insignificant effect on Return on Assets, while ESG disclosure has a positive and significant effect on financial performance when examined jointly with Green Accounting. Neither Green Accounting nor ESG disclosure significantly affects market valuation measured by Tobin’s Q. The findings suggest that sustainability practices improve internal financial outcomes but have limited impact on investor perceptions. Banks are encouraged to enhance ESG measurement and disclosure quality, integrate ESG into KPIs and management incentives, and adopt standardized reporting with external assurance mechanisms.
MEKANISME PENYUSUNAN RENCANA KERJA DAN ANGGARAN (RKA-SKPD) KANTOR KECAMATAN TAMBELANGAN KABUPATEN SAMPANG TAHUN ANGGARAN 2014 Haryono, Haryono; Djasuli, Mohamad
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 1 No. 1 (2016): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2016
Publisher : Universitas Nusantara PGRI Kediri

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

Abstract

Work Plan and Budget Work Unit Strip (RKA-SKPD) is an important element in achieving the vision and mission of the District Public Sector Organizations, RKA-SKPD in Public Sector Organization Planning and Budgeting is a document that must be implemented by SKPD in the activities of the year which will be run. The aim of the study is RKA-SKPD Tambelangan Sampang District Office of Fiscal Year 2014. This study used a qualitative method with descriptive approach. The object of this study at the District Office Tambelangan Sampang. Data used in this study are primary and secondary data. Data collection procedures used are observation and interviews. Results from this study that the most important IPA, RKA-SKPD Tambelangan Sampang District Office of Fiscal Year 2014 was referred to the Minister of Home Affairs Number 13 Year 2006 on Regional Financial Management Guidelines
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