Article Per Year (5 Year)
p-Index From 2021 - 2026
3.484
P-Index
This Author published in this journals
All Journal EL-MUHASABA JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Jurnal Akuntansi Bisnis Jurnal Ilmiah Ekonomi Islam Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Jurnal Akuntansi Aktual JABI (Jurnal Akuntansi Berkelanjutan Indonesia) EkBis: Jurnal Ekonomi dan Bisnis Dialektika: Jurnal Ekonomi dan Ilmu Sosial Jurnal Paradigma Journal of Contemporary Information Technology, Management, and Accounting Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Journal of Public and Business Accounting Maliki Islamic Economics Journal International Journal of Asian Business and Management (IJABM) Jurnal Ekonomi, Bisnis, dan Akuntansi Klabat Accounting Review Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan
Sulis Rochayatun
Universitas Islam Negeri Maulana Malik Ibrahim Malang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

Published : 31 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 31 Documents
Search

 1   2   3   4 
IMPLEMENTASI AKUNTANSI LINGKUNGAN SEKTOR PERUSAHAAN JASA : (Studi pada Hotel Kusuma Agrowisata Batu) Ima Rahmawati; Sulis Rochayatun
Journal of Public and Business Accounting Vol. 1 No. 1 (2020): January - June
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (616.225 KB) | DOI: 10.31328/jopba.v1i1.81

Abstract

Tujuan dalam penelitian ini adalah untuk mengetahui bagaiamana penerapan akuntansi lingkungan yang ada di Hotel Kusuma Agrowisata Batu dan apabila dikaji berdasarkan PSAK 1. Penelitian ini menggunakan metode penelitian kualitatif deskriptif. Jenis data yang digunakan dalam penelitian ini adalah data primer melalui wawancara secara langsung dan data sekunder berupa sumber penelitian terdahulu, buku, jurnal, dan dokumen-dokumen perusahaan. Analisis data dalam penelitian ini melalui pengidentifikasian biaya lingkungan yang telah dikeluarkan dan memberikan kesimpulan berkaitan dengan penerapannya. Hasil dari penelitian ini adalah Hotel Kusuma Agrowisata Batu telah mengakui biaya lingkungan yang telah dikeluarkan menggunakan metode cash basis dan accrual basis. Pengukuran biaya lingkungan menggunakan konsep biaya historis dan satuan moneter. Hotel belum menyajikan secara khusus biaya lingkungan tersebut dalam laporan biaya lingkungan. Sedangkan dalam proses pengungkapan nya hotel telah mengalokasikan biaya berkaitan dengan pengolahan limbah padat pada pos biaya kebersihan, dan biaya berkaitan dengan pengolahan limbah padat serta B3 dialokasikan pada biaya engineering.
Motivasi Pengaruh Orang Tua, Karir, Sosial, dan Ekonomi terhadap Minat Mahasiswa Mengikuti PPAk Selfiana, Cici; Rochayatun, Sulis
Journal of Public and Business Accounting Vol. 2 No. 1 (2021): January - June
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.67 KB) | DOI: 10.31328/jopba.v2i1.141

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh variabel motivasi (pengaruh orang tua, karir, sosial, ekonomi) terhadap variabel minat mahasiswa jurusan akuntansi mengikuti PPAk. Jenis penelitian ini kuantitatif dengan pendekatan deskriptif. Sumber data primer dan sekunder. Populasi penelitian ini mahasiswa UIN Maliki Malang jurusan akuntansi angkatan 2017, pengambilan sampel menggunakan purposive sampling (kriteria tertentu) sehingga sampel yang dihasilkan sebanyak 52 sampel. Tekhnik pengambilan data dengan cara menyebarkan kuesioner melalui link google form. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara simultan variabel motivasi (pengaruh orang tua, karir, sosial, ekonomi) memiliki pengaruh positif dan signifikan terhadap minat mahasiswa jurusan akuntansi mengikuti PPAk dengan nilai F-hitung (19,178) > F-tabel (2,57). Secara parsial menunjukkan variabel motivasi pengaruh orang tua dan motivasi karir memiliki pengaruh positif dan signifikan terhadap minat mahasiswa jurusan akuntansi mengikuti PPAk, sedangkan variabel motivasi sosial dan motivasi ekonomi tidak berpengaruh terhadap minat mahasiswa jurusan akuntansi mengikuti PPAk.
Trend Penelitian Pelacakan Kuantitatif Dalam Sistem Akuntansi Digital: Wawasan Visualisasi Bibliometrik Dan Jaringan Via Vosviewer Laily Nur Sa’ida; Sri Andriani; Sulis Rochayatun
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 1 (2025): Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Publisher : CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jebmak.v4i1.1098

Abstract

Penelitian ini bertujuan untuk melakukan pelacakan tren riset secara kuantitatif dalam bidang Digital Accounting Systems melalui pendekatan bibliometrik. Data dikumpulkan dari artikel ilmiah terindeks Scopus, kemudian dianalisis menggunakan perangkat lunak VOSviewer untuk memvisualisasikan jaringan kata kunci, kolaborasi penulis, dan distribusi publikasi. Analisis dilakukan untuk mengidentifikasi pola perkembangan penelitian, topik-topik dominan, serta arah kecenderungan riset di masa depan. Hasil penelitian menunjukkan bahwa riset terkait Digital Accounting Systems mengalami pertumbuhan signifikan dalam beberapa tahun terakhir, dengan pembagian ke dalam beberapa kluster tematik yang mencerminkan fokus penelitian yang beragam. Studi ini memberikan kontribusi dalam memetakan peta intelektual dan arah strategis pengembangan penelitian di bidang akuntansi digital, serta menjadi acuan bagi peneliti selanjutnya.
PEMETAAN PENELITIAN SEPUTAR COMPANY VALUE: ANALISIS BIBLIOMETRIK VOSVIEWER DAN LITERATUR REVIEW Oktaviani, Devi; Sri Andriani; Sulis Rochayatun
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 4 (2025): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i4.2480

Abstract

Studi ini bertujuan untuk memetakan perkembangan penelitian terkait nilai perusahaan dalam kurun waktu 2020–2025 dengan menggunakan pendekatan bibliometrik berbasis perangkat lunak VOSviewer serta studi literatur. Metodologi penelitian menggabungkan metode kuantitatif, yakni analisis bibliometrik untuk mengidentifikasi tren dan pola penelitian melalui pengolahan data artikel ilmiah yang dikumpulkan dari platform Publish or Perish dan diolah menggunakan VOSviewer, serta metode kualitatif melalui studi literatur mendalam untuk menelaah topik, metodologi, hasil, dan gap penelitian. Data dikumpulkan dengan teknik pencarian kata kunci “Company Value” selama lima tahun dan difilter agar hanya artikel jurnal relevan yang digunakan. Hasil analisis visualisasi menunjukkan adanya 68 kluster yang terbagi dalam empat kelompok utama yang merepresentasikan berbagai tema penelitian, termasuk tata kelola perusahaan, struktur modal, likuiditas, dan kebijakan dividen. Temuan ini mengungkap bahwa penelitian mengenai nilai perusahaan menunjukkan tren peningkatan signifikan, dengan tema-tema utama yang menjadi fokus studi evolusi dalam bidang ini. Hasil penelitian ini diharapkan dapat memberikan panduan strategis bagi peneliti, praktisi, dan pembuat kebijakan dalam mengidentifikasi isu strategis dan arah riset selanjutnya dalam bidang nilai perusahaan.
Pengaruh Pengetahuan, Sosialisasi, Insentif Pajak dan Kepercayaan Otoritas Pajak Terhadap Kepatuhan PBB-P2 A'yunin, Qurratin; Rochayatun, Sulis
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 2 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i2.y2025.p142-156

Abstract

A quantitative study seeks to test and determine the partial and simultaneous effects of tax knowledge, tax socialisation, tax incentives, and trust in tax authorities on the level of tax payment compliance (PBB-P2) in Mojokerto district as seen from the amount of receivables each year always increases, indicating that tax compliance behavior is not yet optimal. The results of this study can contribute to the Mojokerto Regency government as a reference in tax compliance issues that can support a decrease in tax receivables. Primary data collection was conducted through the distribution of questionnaires, which were conducted online using Google Form and offline, which were complemented by secondary data. The research sample totalled 100 PBB-P2 taxpayers, selected using purposive sampling techniques from 18 sub-districts in Mojokerto district. Data analysis was conducted using descriptive statistics, classical assumption testing, multiple linear regression testing, t-test, and F-test assisted by SPSS software version 26. The results showed that partially, tax knowledge, tax incentives, and trust in tax authorities have a positive and significant effect on PBB-P2 payment compliance. However, partially tax socialisation does not show a significant effect. Simultaneously, the four independent variables significantly influence PBB-P2 payment compliance in Mojokerto district with a significant F-statistic value. Future researchers can expand the independent variable on the tax payment compliance variable (PBB-P2) such as adding the variable level of digital literacy.
External Integration and Halal Assurance System Integrity for Achieving the Performance: Based on The Structural Contingency Theory Approach Meldona; Sulis Rochayatun
International Journal of Asian Business and Management Vol. 3 No. 5 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v3i5.11745

Abstract

Based on the Structural Contingency Theory, which examines external and internal factors influencing business strategies within the extent of the Halal Food Supply Chain (HFSC), the role of the Halal Assurance System as a variable that can mediate the influence of supplier, customer integration and regulator integration on the Halal MSMEs’ performance. This study used 195 of samples Halal MSME proprietors in Malang Regency with a quantitative methodology, with data evaluated by SEM-PLS. The study’s findings prove that supplier and customer integration have an impact to the MSMEs’ performance. However, regulator integration only significantly impacts MSME performance. The Halal Assurance System owned by halal MSMEs can mediate the influence between supplier and customer integration on the performance of MSMEs. However, the Halal Assurance System owned by halal MSMEs does not significantly mediate the influence of the integration of regulators on the MSMEs’ performance. Effective supplier and customer integration management yields advantages that enhance performance via the Halal Assurance System
Peran Audit Internal, Deteksi Fraud, dan Pencegahan di Universitas: Tinjauan Pustaka Nisak, Ifa Azzakyatun; Rochayatun, Sulis
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 8 No 1 (2023): Dialektika : Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v8i1.1800

Abstract

From time to time, transparency and accountability in universities have grown wider and encourage universities to make quality reports that are free from fraud. This study examines the role of internal audit in detecting and preventing fraud in universities from a literature and empirical review side based on the existing literature and supported by empirical data generated from previous research. Data collection techniques were carried out by searching for relevant articles through databases on Emerald, Springer, and Google Scholar by emphasizing keywords related to the theme. The study results show that an empirically internal audit is needed to detect and prevent university fraud. Internal audits must assist universities in implementing effective controls by assessing effectiveness and efficiency and urging universities to make continuous improvements. Internal audit helps universities achieve their goals by designing, evaluating, and improving risk management, university governance procedures, and the effectiveness of university controls. Internal audit in universities also serves as a supervisor in preventing and detecting fraudulent activities. The implications of this study are expected to be used as evaluation material to maximize the role of internal audits in universities so that they can detect and prevent fraud.
Peran Financial Technology (Fintech) Syariah dalam Perekonomian Negara di Indonesia Rozi, Fahrur; Safitri AR, Sri Wahyuni; Khowatim, Khusnul; Rochayatun, Sulis
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 2 (2024): JIEI : Vol.10, No.2, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i2.13668

Abstract

This study discusses Financial Technology (Fintech) emerging as a significant innovation offering financial services through digital platforms. The aim of this research is to provide an overview and paradigm of Shariah Fintech and its development in Indonesia, and to depict the role of Shariah Financial Technology (Fintech) in the country's economy. The research method employed is Library Research, where various literature sources such as books, journals, and research reports are deeply studied. The research findings indicate that Shariah Fintech in Indonesia plays a crucial role in the country's economy. They not only provide financial solutions in accordance with Shariah principles but also open up financial access for UMKM. Its growth promises to enhance financial inclusion and support UMKM in Indonesia. However, there are still challenges such as limited infrastructure, lack of human resources, and regulatory constraints in Indonesia. Overcoming these challenges requires cooperation among the government, regulators, industry players, and society in Indonesia. Thus, Shariah Fintech in Indonesia can continue to contribute to the country's economy.
Audit Quality Reduction Behavior: A Literature Review Shachariyah, Nafachatus; Rochayatun, Sulis
EkBis: Jurnal Ekonomi dan Bisnis Vol. 7 No. 1 (2023): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2023.7.1.1764

Abstract

Audit quality has become an important issue for accounting professionals. The phenomenon of audit quality criticism from stakeholders such as users of financial statements and the government who shows dissatisfaction with financial statements will pressure auditors to improve audit quality. Auditors do not always apply audit procedures in the audit program. Audit quality behavior is defined as the auditor's actions during the audit process by reducing the effectiveness of existing audit evidence. This study aims to discuss the behavior of audit quality reduction a review of the existing literature related to that issues and then identify empirical evidence from previous research. Data collection techniques through search in national and international journals and selected based on related keywords, audit quality reduction. Based on the results of previous research, it is known that time pressure, work-family conflict, high work stress levels, audit fees, and experience can affect the behavior of decreasing audit quality. In contrast, work-family conflict and experience have no significant effect. The implications of the results of this study are expected to provide an in-depth understanding of the factors that affect the reduction of audit quality so that it can be used as evaluation material to improve audit quality.
Corporate Social Responsibility in Family Business: A Scoping Literature Review Andriyani, Fitriya; Rochayatun, Sulis
Li Falah: Journal of Islamic Economics and Business Vol. 7 No. 2 (2022): December 2022
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v7i2.4599

Abstract

The study of Corporate Social Responsibility (CSR) is a phenomenon that continues to grow in the business world, which was initially widely studied in large companies and then developed in the study of family companies. Therefore, the literature on the topic must provide an updated overview of CSR research. This literature aims to study the concept of corporate social responsibility in family firms. This literature review follows the guidelines of (Arksey & O'Malley, 2005), which have five steps: identifying the research questions; identifying relevant studies; selecting studies; charting data; reporting, summarising, and reporting the results. The study was derived from the electronic database of Emerald, Springer, and Taylor Francis. Results show that corporate social responsibility in family companies is sustainable and a form of building reputation, family identity, and a good image in the business environment. The implications of this study are expected to be a reference and guide for implementing CSR in the family business to benefit wider stakeholders.
Co-Authors A'yunin, Qurratin Ainurfirza Dwi Alvianti Andriyani, Fitriya Cipto Wardoyo Fahrur Rozi Fajar Hafandi Firdaus Indra Faradiba Fitriya Andriyani Fitriya Andriyani Fitriya Andriyani Gina Nabila Gunartin . Hafandi, Fajar Heri Pratikto Husnah, Silvina Ima Rahmawati Khowatim, Khusnul Krisnia, Irna Laily Nur Sa’ida Marida Fandi Setiawan Meldona Nisak, Ifa Azzakyatun NISWATIN, KHOIRUN Oktaviani, Devi Puji Handayati Ratna Dwi Nastiti Rofidah, Naily Rosmiza Bidin Safitri AR, Sri Wahyuni Selfiana, Cici Shachariyah, Nafachatus Sri Andriani Sri Andriani Wirdaniya Binti Rohana