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All Journal Mizania : Jurnal Ekonomi dan Akuntansi Innovation Business Management and Accounting Journal
Mariska Nur Hanifah
Universitas Nahdlatul Ulama Indonesia
Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Implementasi MBKM pada Program Studi Akuntansi di Perguruan Tinggi Indonesia Mariska Nur Hanifah; Nurul Fauziyyah
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol 3 No 1 (2023): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v3i1.614

Abstract

One of the most important aspects of life is education. The achievement of educational goals and the effectiveness of the learning process is truly supported by the curriculum. The curriculum ought to be adapted to the needs and developments of the times. The Ministry of Education and Culture launched the MBKM curriculum with the aim of encouraging students to master various scientific fields and practical opportunities that are useful for entering the world of work. This study aims to examine the understanding and readiness of Accounting Study Program students in implementing MBKM and provide an overview of the process of implementing MBKM policies in Indonesian Universities. This research is a literature study that analyzes and examines previous research, books, and data from credible sources. The data analysis method used in this research is descriptive qualitative analysis. The results of the study show a positive understanding of students regarding the policies, functions, and benefits obtained (outcomes) in the implementation of “Merdeka Belajar Kampus Merdeka” (MBKM) in the Accounting Study Program. Nonetheless, the process of implementing the MBKM Program certainly did not run smoothly without obstacles. By identifying these obstacles it can be used as an evaluation tool to improve the implementation of the MBKM program in the future.
Analysis of the Values of Shadow Puppet Art in Strengthening the Code of Ethics for Accountants Sintia Nur Afifah; Mariska Nur Hanifah; Fitria Auldri; Hudri Ahmad Hudori; Asep Alfarizi Yulianto; Muhammad Aras Prabowo; Fitriah Ulfah; Lusiana Putri Ahmadi
Innovation Business Management and Accounting Journal Vol. 3 No. 2 (2024): April - June
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.027

Abstract

This research is a literacy study (literature review study) which is a description of several theories, evidence, and other research from various sources (Hasibuan, 2007). The data analysis method is also used in this research, which is descriptive analysis with stages of accumulating data from various previous studies, both national and international research, analyzing the information, and then providing explanations and descriptions of Javanese cultural values, one of which is shadow puppet culture which can function as reinforcement. Accountant's code of ethics. The results of this research show that the Code of Ethics for Accountants adopted from Western culture cannot solve problems in Indonesia. Therefore, the accounting profession currently in Indonesia must understand that foreign culture is very different from the ethical rules that can be adapted to the ethical principles of accountants in Indonesia. Community culture is considered more appropriate for implementing the code of ethics in Indonesia and can be the basis for proposals for developing ethical accounting principles based on local culture, one of which is shadow puppetry.
The Implementation of Pesantren Accounting at the Management of Darul Ulum Medali Islamic Boarding School in Lamongan City Muhammad Aras Prabowo; M Ridho Malik Ibrahim; Mariska Nur Hanifah
Innovation Business Management and Accounting Journal Vol. 4 No. 3 (2025): Financial Crime in Digital Era
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.icals.2024.006

Abstract

The implementation of the Accounting Guidelines for Pesantren in 2018 has greatly supported the management of Islamic boarding schools in Lamongan Regency in preparing financial reports. Pesantren is a non-profit institution that does not seek profit by increasing surpluses, receiving donations, or assistance from individuals or groups. The purpose of this study is to assess the effectiveness of implementing accounting rules for Pesantren to improve the quality, especially in the financial reports of the management of Darul Ulum Medali Islamic Boarding School. The method used in this study is a literature review taken from journals in full-text format that can be accessed, and assisted by using a descriptive approach in qualitative methods. Data is presented in descriptive format, analyzed, and conclusions drawn. Through this study, it is hoped that knowledge on how to prepare financial reports for the management of Darul Ulum Medali Islamic Boarding School in accordance with the Accounting Guidelines for Pesantren can be obtained.
Application of the Principles of Accounting Ethics in Java culture Muhammad Aras Prabowo; Rismawati; Vita Aulia; Mariska Nur Hanifah
Innovation Business Management and Accounting Journal Vol. 4 No. 3 (2025): Financial Crime in Digital Era
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.icals.2024.012

Abstract

This research examines the application of ethical accounting principles in Javanese culture as well as the noble values of Javanese culture that can support the application of accounting ethics with a focus on Indonesian society. This approach is carried out through a literature review that studies the relationship between Javanese cultural values and the accountant's code of ethics. Accounting ethical theory, Javanese culture, and the Indonesian Accounting Code of Ethics (KEAI) are the focus of this research. The results of the literature review show that Javanese culture has noble values such as bener (honesty), ngrasa (openness), responsibility (responsibility), gotong royong (gotong royong), isin/sungkan (shame), deliberation (deliberation), tepo seliro (mutual respect), rahayu (hope for goodness), ojo angkuh (don't be arrogant), and mergawe seng temenan (work hard). consistent with ethical accounting principles of integrity, objectivity, and accountability. The application of Javanese cultural values in accounting practices can help ensure that accountants carry out their duties with integrity, honesty, and high responsibility while still paying attention to the interests of society.
Co-Authors Asep Alfarizi Yulianto Fitria Auldri Fitriah Ulfah Hudri Ahmad Hudori Lusiana Putri Ahmadi M Ridho Malik Ibrahim Muhammad Aras Prabowo Nurul Fauziyyah Rismawati Sudirman Sintia Nur Afifah Vita Aulia