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All Journal Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE) JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Akuntansi Multiparadigma Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) ABDI EQUATOR Jurnal Kewirausahaan Bukit Pengharapan
Amanah Hijriah
Universitas Tanjungpura
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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PERSEPSI MAHASISWA JURUSAN AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS TANJUNGPURA TERHADAP AKUNTANSI SYARIAH B41111048, Amanah Hijriah
Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE) Vol 4, No 2 (2015): Jurnal Mahasiswa Akuntansi
Publisher : Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)

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Abstract

In the last decade sharia institution has grown so rapidly, both profit and nonprofit instituted. Since 2003, for the first time IAI set SFAS 59, Accounting for Islamic Banking. Until now, IAI has set SFAS 101-111 for each institution needs sharia, such as BUS, UUS, SRB, BMT and others. Accounting sharia in West Kalimantan is still a new thing. Needs of professionals and experts in this field is needed. This study aims to determine how students' perceptions of sharia accounting. The variables in this study are divided into internal factors indicator consists of attention, needs, knowledge and interests. And external factors such as environmental indicators and opportunities. The results showed a mean attention for (PR) 4.08, requirement (KB) 3.70, knowledge (PG) 3.24, interest (MN) of 3.41 and the environment (LK) 3.89. Indicators of knowledge with the lowest position, ie 3.24 indicates that knowledge of sharia accounting students still need to be improved, either through formal education and informal campus off campus. But overall the students have a positive perception of sharia accounting. Keywords: perception, student, shariaaccounting
PENGUATAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN MARKET VALUE ADDED MELALUI MODAL INTELEKTUAL Amanah Hijriah; Bambang Subroto; Nurkholis Nurkholis
Jurnal Akuntansi Multiparadigma Vol 10, No 2 (2019): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2019.08.10017

Abstract

Abstrak: Penguatan Pengungkapan Corporate Social Responsibility dan Market  Value Added melalui Modal Intelektual. Riset ini bertujuan untuk menguji dan menganalisis efek dari pengungkapan Corporate Social Responsibility (CSR) terhadap nilai tambah pasar melalui pengelolaan modal intelektual. Metode yang digunakan adalah regresi berjenjang pada seluruh perusahaan terdaftar di BEI 2015-2017. Hasilnya adalah modal intelektual dapat menguatkan CSR dan nilai tambah pasar. Hal ini dikarenakan modal intelektual menjadi aset strategis bagi keberlanjutan dan keunggulan perusahaan. Oleh karena itu, CSR dan modal intelektual diharapkan menjadi informasi yang diungkapkan baik di dalam annual report maupun sustainability report. Abstract: Strengthening CSR and MVA through intellectual Capital. This research aims to examine and analyze the effects of Corporate Social Responsibility (CSR) disclosure on market value added through intellectual capital management. The method used is a tiered regression for all companies listed on the Indonesia Stock Exchange 2015-2017. The result is intellectual capital can strengthen CSR and market added value. This is because intellectual capital is a strategic asset for the company's sustainability and excellence. Therefore, CSR and intellectual capital are expected to be information that is disclosed both in the annual report and the sustainability report.
BAGAIMANA PENGOPTIMALAN MANAJEMEN ASET DAPAT MENINGKATKAN LABA PERUSAHAAN Ibnu Aswat; Amanah Hijriah
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 12, No 1 (2023): SPECIAL ISSUE JURNAL AUDIT DAN AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS TANJUNGPU
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v12i1.63356

Abstract

 Increasing corporate profits is one of the company's priorities in business operations. Many companies make large sales to increase profits, but the increase in profits does not correspond to forecasts made previously. One of the causes of these charges and expenses is the improper accumulation of depreciation of assets. Many corporate assets have high functional value when asset management is not optimized, but profits are lost due to poor asset management because management cannot control the assets. This has been felt by local businesses in Pontianak City, where efforts have been made to increase profits, starting with service improvements and ending with higher fees, but at the end of the reporting period, the company's earnings report did not meet the expected projections. One of the causes was the high depreciation expense and many assets that were not properly managed, resulting in unnecessary expenses and resulting loss of profits for the company decrease.
PERSEPSI MAHASISWA AKUNTANSI TERHADAP PROFESI AKUNTAN Amanah Hijriah; Sari Rusmita
ABDI EQUATOR Vol 3, No 1 (2023): MARET 2023
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v3i1.67378

Abstract

This study aims to be able to provide an overview and information to academics regarding the perceptions of accounting students towards the accounting profession and it is hoped that this can be used as the basis for preparing an accounting curriculum. This research is a field research, which uses primary data in the form of distributing questionnaires to respondents who are students. This study found that 78.3 percent of respondents liked accounting and there were 2.8 percent who did not like accounting, while those who did not show a preference or disapproval of accounting or showed a neutral attitude were as many as 18.8 percent. And there are differences in perceptions between students both based on gender or gender and based on class (senior and junior) regarding the accounting profession.
Studi Fenomenologi: Analisis Pemahaman Literasi Keuangan pada Mahasiswa FEB dan Non FEB Universitas Tanjungpura Dandy Rajendra Bomantara; Agista Maharani; Wawa Mutiara; Amanah Hijriah
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 3 No. 3 (2023): Artikel Riset Volume 3 Issue 3, November 2023
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v3i3.2830

Abstract

Penelitian ini bertujuan untuk menggali perbedaan pemahaman literasi keuangan antara mahasiswa FEB dan mahasiswa Non FEB, serta menganalisis faktor-faktor yang mempengaruhinya. Dalam penelitian ini, metode yang digunakan adalah metode kualitatif dengan pendekatan fenomenologi untuk memahami pengalaman dan makna literasi keuangan yang dialami oleh mahasiswa dalam mengelola keuangan mereka. Informan dalam penelitian ini terdiri dari mahasiswa Fakultas Ekonomi dan Bisnis (FEB) serta mahasiswa Non FEB di Universitas Tanjungpura. Metode pengumpulan data meliputi observasi dan wawancara mendalam. Data tersebut dianalisis melalui langkah-langkah pengumpulan, penggabungan, penyajian, dan penarikan kesimpulan. Hasil dari penelitian ini menunjukkan bahwa mahasiswa FEB memiliki pemahaman terkait literasi keuangan yang baik dibandingkan mahasiswa Non FEB. Namun, kedua kelompok mahasiswa memiliki pemahaman yang serupa tentang literasi keuangan sebagai cara untuk mengelola keuangan dengan baik, termasuk mengatur pengeluaran dan pemasukan agar tetap menjaga stabilitas keuangan. Dalam menyikapi perilaku konsumtif dan hedonisme, mahasiswa FEB cenderung memiliki kesadaran dan kontrol diri dalam pengeluaran mereka sedangkan mahasiswa Non FEB memiliki kecenderungan yang lebih tinggi untuk menghabiskan uang secara impulsif tanpa mempertimbangkan kebutuhan yang sebenarnya. Dengan adanya penelitian ini, diharapkan akan menghasilkan saran dan metode untuk meningkatkan literasi keuangan mahasiswa.
ANALISIS LAGU BERTEMA AKUNTANSI “GALANG RAMBU ANARKI” DALAM PERSPEKTIF SEMIOTIKA ROLAND BARTHES Shirleen, Jessica Patrisia; Puspitasari, Ayu; Hijriah, Amanah
Jurnal Kewirausahaan Bukit Pengharapan Vol. 3 No. 2 (2023): Periode November
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/juwira.v3i2.151

Abstract

The main purpose of this research is to deconstruct the meaning and motivation behind the Accounting-themed song "Galang Rambu Anarki." This is an interpretive qualitative study based on Roland Barthes' semiotic approach. Document analysis is used as a data collection technique. The data was analyzed in three ways: denotative meaning, connotative meaning, and myth. According to the findings of this study, the song "Galang Rambu Anarki" contains all three aspects of Roland Barthes' semiotics. The denotative meaning of this song conveys the difficulties caused by inflation, such that the children identified as "Galang" are malnourished. The songwriter interprets the connotative meaning of this song as the relationship between common people and the country's leaders, and the myth in this song contains a message that financial difficulties are not an impediment to building a better life in the future.
Co-Authors Agista Maharani Ayu Puspitasari, Ayu Bambang Subroto Dandy Rajendra Bomantara Ibnu Aswat Nurkholis Hamidi Sari Rusmita Shirleen, Jessica Patrisia Wawa Mutiara