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All Journal Jurnal Pengabdian Masyarakat Asia Riset Akuntansi (RISTANSI) Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka)
Pipit Rosita Andarsari, Pipit Rosita
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Arts Humanities Computer Science & IT Economics, Econometrics & Finance Social Sciences Other

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Journal : Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka)

 1 
IMPLEMENTASI PENCATATAN KEUANGAN PADA USAHA KECIL DAN MENENGAH: Studi pada Sentra Industri Kripik Tempe Sanan di Kota Malang Andarsari, Pipit Rosita; Dura, Justita
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 12 No 1 (2018): Jurnal Ilmiah Bisnis Dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32812/jibeka.v12i1.16

Abstract

This study aims to determine the application of financial records on small and medium business units (SMEs) because the SME sector is currently the sector that became the government's flagship. The analytical technique used qualitative descriptive analysis, using intepretive paradigm. Data collected through observation and in-depth interviews to informants to see the practice of applying financial records has been presented properly and correctly and refers to the theory of accounting systems associated with general-purpose financial records. There are two forms of accounting practice in SME Sanan - Malang, which is accounting only practiced in the mind / memory and made some accounting records to the preparation of financial statements balance and L / R. The benefits of these two forms of accounting are limited to the control of some business activities. In this case, SMEs still do not have the ability to present complete and appropriate financial information.
EARNING MANAGEMENT FROM THE PERSPECTIVE OF INSAN KAMIL Andarsari, Pipit Rosita
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 18 No 1 (2024): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v18i1.1968

Abstract

This article aims to analyze earnings management actions from the perspective of Insan Kamil, characterized as an ideal and perfect human figure. In the portrayal of Insan Kamil, there exist strength, insight, deeds, and wisdom. The interpretative method is employed to analyze earnings management actions ontologically, epistemologically, and axiologically. From an ontological standpoint, earnings management is regarded as a science that can be observed and measured based on empirical evidence. In the epistemological context, Insan Kamil is considered to have a profound understanding of ethical and moral values, such as honesty, integrity, transparency, and adherence to professional ethical standards. Earnings management practices involving manipulation or concealment of information are viewed as violations of these values. Axiologically, earnings management actions may be considered as a potential failure to align rationality with moral values, unless such practices do not violate principles of morality and ethics.
Co-Authors Ida Nuryana, Ida Justita Dura Oktavia, Diana Ruspitasari, Widi Dewi