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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Ilmiah Poli Bisnis EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial International Journal of Economics, Management, Business, and Social Science Humantech : Jurnal Ilmiah Multidisiplin Indonesia Transekonomika : Akuntansi, Bisnis dan Keuangan Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Jurnal Bina Bangsa Ekonomika International Journal of Social Science, Education, Communication and Economics Journal of Management and Digital Business KEYNESIA : INTERNATIONAL JOURNAL OF ECONOMY AND BUSINESS Al-Istinbath: Jurnal Hukum Islam Journal of Artificial Intelligence and Digital Business International Research of Multidisciplinary Analysis Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) International Journal of Economics, Management and Accounting JUMBA Jurnal Manajemen, Bisnis, dan Akuntansi JEMABITEK JEPENDIMAS Journal of International Accounting, Taxation and Information Systems Journal of Economics, Management, Accounting, Business, Educational, Technology, and Social Science Journal of Economics, Business, Management, Accounting And Social Sciences (JEBMASS)
Amin Sadiqin
Sekolah Tinggi Ilmu Ekonomi Mahardhika, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analysis of the Application of Financial Accounting Standards Statement (PSAK) NO 1 in the Financial Report of the Al-Qur'an Education Park (TPQ) Al-Mubarak Balongpoh Sidoarjo Mahmudah, Mahmudah; Raharjo, Kusuma Adi; Suprihandari, Miya Dewi; Sadiqin, Amin
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 1 (2024): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i1.45

Abstract

Financial statements provide financial information to see the current condition of a company that is useful for users in the decision-making process. This study aims to analyze the application of PSAK No. 1 regarding the presentation of financial statements prepared by the oleh Taman Pendidikan Al-Quran (TPQ) Al-Mubarak Balongpoh Sidoarjo. The type of research used in this research is descriptive qualitative by describing the theory contained in PSAK No. 1 regarding the presentation of financial statements to the financial statements presented by the ' oleh Taman Pendidikan Al-Quran (TPQ) Al-Mubarak Balongpoh Sidoarjo. The results of this study indicate that the financial statements of the oleh Taman Pendidikan Al-Quran (TPQ) Al-Mubarak Balongpoh Sidoarjo are not fully in accordance with PSAK No. 1, in the financial statements presented by the oleh Taman Pendidikan Al-Quran (TPQ) Al-Mubarak Balongpoh Sidoarjo, it only presents one components of the financial statements, namely the income statement, while the complete financial report according to PSAK No. 1 there are five components of financial statements, namely statements of financial position, income statements, statements of changes in equity, cash flow statements and notes to financial statements.
Revolusi E-Commerce: Transaksi Digital dan Dampaknya Pada Pertumbuhan Ekonomi di ASEAN-5 Hayati, Cucu; Hanifah, Hanifah; Sadiqin, Amin
Jurnal Ilmiah Poli Bisnis Vol 16 No 2 (2024): Volume 16 No. 2 Oktober 2024
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jipb.v16i2.1682

Abstract

This study analyzes the impact of e-commerce and digital transformation on economic growth in five ASEAN countries (Indonesia, Malaysia, Singapore, Thailand, and the Philippines) during the 2011-2021 period, using panel data and the Common Effect Model (CEM) or pooled data panel approach. The results show that digital payment has a positive and significant impact on economic growth, indicating the importance of digital payment adoption in enhancing economic activity in the region. On the other hand, e-commerce transaction value has a significant negative effect, which can be explained by the imbalance in value-added distribution and the concentration of capital on certain e-commerce platforms that do not support other sectors evenly. World digital competitiveness has a positive impact on GDP, showing that countries with higher digital competitiveness tend to have better economic growth. Total population contributes positively but has a minor influence on GDP, while labor force shows a significant negative effect, reflecting challenges in matching workforce growth with the rapidly evolving digital market demands.
ANALISIS PENGARUH PERSEPSI PELAKU, SKALA USAHA, DAN MODAL USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI DI UMKM Amanata, Shofiya; Sari, Anita Kartika; Sadiqin, Amin
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 2 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i2.25772

Abstract

Berbagai permasalahan yang masih dihadapi oleh pelaku UMKM adalah dalam memanfaatkan penggunaan informasi akuntansi. Ketidakmampuan dalam praktik akuntansi merupakan faktor utama yang menimbulkan permasalahan dan memicu kegagalan UMKM dalam pengembangan usahanya. Penelitian ini bertujuan untuk memperoleh pemahaman mendalam dan menguji variabel persepsi pelaku, skala usaha dan modal usaha berpengaruh terhadap penggunaan informasi akuntansi pada UMKM pengrajin di Kecamatan Gedangan. Jenis penelitian ini adalah penelitian kuantitatif. Subjek penelitian ini merupakan pelaku UMKM di Kecamatan Gedangan sebanyak 52 pelaku usaha. Metode pengambilan sampel penelitian menggunakan purposive sampling dan mendapatkan responden sebanyak 35 orang. Teknik pengumpulan data menggunakan kuesioner atau angket. Jenis data yang digunakan adalah data primer dan data sekunder. Menggunakan teknik analisis data statistik deskriptif, uji kualitas data, uji asumsi klasik, regresi linier berganda dan pengujian hipotesis yang diolah dengan aplikasi SPSS versi 24. Hasil penelitian ini menunjukkan bahwa persepsi pelaku dan skala usaha berpengaruh positif terhadap penggunaan informasi akuntansi secara parsial, sedangkan modal usaha tidak berpengaruh terhadap penggunaan informasi akuntansi secara parsial. Persepsi pelaku, skala usaha dan modal usaha berpengaruh signifikan terhadap penggunaan informasi akuntansi secara simultan.
Analisis Pengaruh Persepsi Pelaku, Skala Usaha, dan Modal Usaha terhadap Penggunaan Informasi Akuntansi di UMKM Amanata, Shofiya; Sari, Anita Kartika; Sadiqin, Amin
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 2 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i2.25772

Abstract

Berbagai permasalahan yang masih dihadapi oleh pelaku UMKM adalah dalam memanfaatkan penggunaan informasi akuntansi. Ketidakmampuan dalam praktik akuntansi merupakan faktor utama yang menimbulkan permasalahan dan memicu kegagalan UMKM dalam pengembangan usahanya. Penelitian ini bertujuan untuk memperoleh pemahaman mendalam dan menguji variabel persepsi pelaku, skala usaha dan modal usaha berpengaruh terhadap penggunaan informasi akuntansi pada UMKM pengrajin di Kecamatan Gedangan. Jenis penelitian ini adalah penelitian kuantitatif. Subjek penelitian ini merupakan pelaku UMKM di Kecamatan Gedangan sebanyak 52 pelaku usaha. Metode pengambilan sampel penelitian menggunakan purposive sampling dan mendapatkan responden sebanyak 35 orang. Teknik pengumpulan data menggunakan kuesioner atau angket. Jenis data yang digunakan adalah data primer dan data sekunder. Menggunakan teknik analisis data statistik deskriptif, uji kualitas data, uji asumsi klasik, regresi linier berganda dan pengujian hipotesis yang diolah dengan aplikasi SPSS versi 24. Hasil penelitian ini menunjukkan bahwa persepsi pelaku dan skala usaha berpengaruh positif terhadap penggunaan informasi akuntansi secara parsial, sedangkan modal usaha tidak berpengaruh terhadap penggunaan informasi akuntansi secara parsial. Persepsi pelaku, skala usaha dan modal usaha berpengaruh signifikan terhadap penggunaan informasi akuntansi secara simultan.
Social Economic Analysis Of Women's Role In Informal Sector House: Case Study: Ibu Nyai , Babakan Lebak Village, Dramaga, West Java Sadiqin, Amin
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 1 No. 2 (2021): May 2021
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v1i2.21

Abstract

Differences in the division of labor within the household are often one of the issues discussed. Women are considered to do more double work roles than men. This can be seen from the many activities carried out by women ranging from cooking, washing, caring for children, to working. In this study, the authors intend to find out how the pattern of division of labor, access, and control of resources, as well as daily activities of a woman and a man from a family. The focus of this research is on household assistants who work in the informal sector and double work in the Babakan Lebak Village area, Dramaga, Bogor. In addition, the factors that influence these things also want to be known by the author. The method used in this research is the qualitative method. Case studies, observations, and in-depth interviews were conducted in this study which was then analyzed using Harvard's gender approach. The results of this study indicate that women hold more multiple roles than men. The role of access has the same access between men and women. The supporting factors are economic, socio-cultural, religious, and environmental patterns.
"Transformasi Digital Desa: Pelatihan dan Sosialisasi Pemanfaatan Aplikasi Layanan Publik Berbasis Online" sadiqin, amin; Dwi Prasetyo, Hendra; Komariyah, Fitri
Jurnal Ekonomi, Pendidikan dan Pengabdian Masyarakat Vol. 2 No. 2 (2025): APRIL
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jependimas.v2i2.42

Abstract

Transformasi digital desa merupakan langkah strategis dalam meningkatkan kualitas layanan publik dan pemberdayaan masyarakat melalui teknologi informasi. Penelitian ini bertujuan untuk mendeskripsikan proses pelatihan dan sosialisasi kepada masyarakat desa terkait pemanfaatan aplikasi layanan publik berbasis online, seperti e-KTP, e-PPDB, dan e-health. Kegiatan ini dilakukan untuk meningkatkan literasi digital masyarakat serta mendorong partisipasi aktif dalam memanfaatkan layanan pemerintahan yang lebih cepat, transparan, dan efisien. Metode yang digunakan dalam kegiatan ini meliputi pendekatan partisipatif, pelatihan langsung, serta evaluasi pemahaman masyarakat terhadap aplikasi-aplikasi tersebut. Hasil kegiatan menunjukkan peningkatan pemahaman dan keterampilan masyarakat dalam mengakses serta menggunakan layanan digital secara mandiri. Hal ini membuktikan bahwa pelatihan dan sosialisasi yang tepat sasaran dapat mempercepat adopsi teknologi di tingkat desa dan mendukung terwujudnya pemerintahan digital yang inklusif.
EVOLUSI STANDAR AKUNTANSI KEUANGAN BERBASIS IFRS DAN IMPLIKASINYA TERHADAP KUALITAS INFORMASI AKUNTANSI: TINJAUAN LITERATUR 2015-2025 Sadiqin, Amin
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 7 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i7.3080

Abstract

This research analyzes the evolution of IFRS-based financial accounting standards in Indonesia and their implications for accounting information quality during the 2015-2025 period. Using a qualitative approach through comprehensive literature review, the research evaluates the trajectory of IFRS convergence that has moved from initial adoption to full integration. The analysis shows that IFRS implementation has contributed to improving dimensions of accounting information quality, particularly in terms of relevance, comparability, and earnings management reduction. However, its effectiveness is strongly influenced by contextual factors such as legal systems, human resource capacity, sectoral regulations, and entity characteristics. This study identifies three stages in the evolution of IFRS-based accounting standards in Indonesia: initial adoption (2015-2018), consolidation and adjustment (2019-2022), and full integration (2023-2025). Contemporary challenges in implementation include economic digitalization, integration of sustainability reporting, and implementation gaps between large entities and SMEs. This research contributes to the literature by chronologically and thematically mapping the development of IFRS-based accounting standards in Indonesia, as well as identifying areas requiring attention from regulators, practitioners, and academics. Future prospects will depend on the ability to balance compliance with global standards with specific domestic market needs and strengthening supervisory infrastructure.
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN UMKM: PENDEKATAN KUALITATIF MELALUI KAJIAN PUSTAKA Sadiqin, Amin
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 10 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i10.3496

Abstract

The quality of financial reporting among SMEs in Indonesia remains a fundamental challenge affecting financing access and business sustainability. This study aims to identify and analyze factors influencing SME financial reporting quality through a qualitative approach using systematic literature review. Library research method was employed to analyze national and international literature from 2020-2025 using content analysis and thematic analysis techniques. Results indicate that SME financial reporting quality is influenced by complex interactions of internal organizational factors including owner characteristics, human resource capabilities, and technological infrastructure, as well as external factors comprising government regulations, stakeholder pressures, and ecosystem support. Information technology serves as an enabler and moderator strengthened by human resource competency. The research produces an integrated framework demonstrating the need for holistic approaches in improving SME financial reporting quality. Practical implications include the importance of human resource capacity development, accounting information system implementation, and comprehensive regulatory support to achieve quality financial reporting.
PENGARUH KECERDASAN EMOSIONAL DAN GAYA HIDUP TERHADAP PERILAKU KEUANGAN MAHASISWA KOST SEKITAR UNIVERSITAS TERBUKA BOJONEGORO Hariono, Jefri; Sadiqin, Amin
JUMBA (Jurnal Manajemen, Bisnis, dan Akuntansi) Vol 3 No 1 (2024): JUMBA (Jurnal Manajemen, Bisnis, dan Akuntansi)
Publisher : Universitas Pawyatan Daha

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

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis bagaimana pengaruh variabel kecerdasan emosional dan gaya hidup terhadap perilaku keuangan mahasiswa kost sekitar Universitas Terbuka Bojonegoro. Populasi penelitian ini adalah mahasiswa kost sekitar Universitas Terbuka Bojonegoro. Sampel penelitian diambil sebanyak 100 orang, menggunakan teknik pengambilan sampel secara acak. Hasil penelitian membuktikan bahwa secara parsial baik kecerdasan emosional maupun gaya hidup berpengaruh positif dan signifikan terhadap perilaku keuangan mahasiswa kost sekitar Universitas Terbuka Bojonegoro. Selain itu kecerdasan emosional dan gaya hidup secara simultan berpengaruh positif dan signifikan terhadap perilaku keuangan mahasiswa kost sekitar Universitas Terbuka Bojonegoro. Besarnya pengaruh kecerdasan emosional dan gaya hidup terhadap perilaku keuangan mahasiswa kost sekitar Universitas Terbuka Bojonegoro adalah sebesar 47,9%.
The impact of mental health, work-life balance, and organizational support on burnout: Perspectives of employees in the creative industry Sadiqin, Amin; Halik, Abdul; Mujanah , Siti
Keynesia : International Journal of Economy and Business Vol. 4 No. 2 (2025): Keynesia: International Journal of Economics and Business
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/keynesia.v4i2.1821

Abstract

This study aims to analyze and understand the impact of mental health, work-life balance, and organizational support on burnout among employees in the creative industry. The phenomenon of burnout has become an increasingly serious issue among creative workers due to high work pressure, tight deadlines, and demands for continuous innovation. The research approach used is descriptive qualitative, with data collection methods through in-depth interviews with a number of employees from various creative industry sub-sectors, such as graphic design, advertising, and media production. The results show that good mental health plays an important role in reducing burnout levels; individuals with adequate stress management and psychological support tend to have higher emotional resilience. A balanced work-life balance helps employees maintain productivity without losing motivation and personal satisfaction. Meanwhile, organizational support has been shown to be a protective factor that strengthens work engagement and reduces the risk of emotional exhaustion. These findings reinforce the relevance of the model that explains that burnout occurs when work demands are not balanced with the availability of personal and organizational resources. This research confirms that the synergy between mental health, life balance, and organizational support is crucial for preventing burnout and creating a sustainable work environment in the creative industry.
Co-Authors - Hwihanus Abdul Halik Abdul Hamid Abdul Hamid Alfi Falah Aghnia Alfi Falah Aghnia Alfian Putra Tirtana Alisia Mandasari Alisia Mandasari Alvi Rohmatuzzakiyah Amanata, Shofiya Amiartuti Kusmaningtyas Anggi Oktita Wati Anis Fitriah, Devi Anissa Aprilia Dewanti Anissa Aprilia Dewanti Anita Kartika Sari Aprilia Tri Kurniawati Ari Susanto Arief, Fatqul Isnata Arinanda, Rizka Maulidia Arvita, Rizki Burhan Stafrezar Buyung Cahya Perdana Buyung Cahya Perdana Cahyo Nugroho, Dodit Cindy Septiana Rahayu Dara Nursyifa Sofian Diah Ayu Sanggarwati Dian Maharani Dian Maharani, Dian Dini Yuniar Pratama Dita Novitasari Dwi Prasetyo, Hendra Eka Septia Rahmawati Emmywati Fitri Komariyah Fitri Nur Aini Fitri Nur Aini Fitriani, Sofiyatul Fransisca Eka N Fransisca Eka N. hanifah hanifah Hariono, Jefri Harjanti, Wulandari Hayati, Cucu Hendra Dwi Prasetyo Hendra Dwi Prasetyo Hendra Dwi Prasetyo HENDRA DWI PRASETYO Imanunah, Lista Irma Suriyani Jefri Hariono khusnul khotimah Khusnul Khotimah Komariah, Fitri Kurniawati, Aprilia Tri Kustiningsih, Nanik Kusuma Adi Raharjo Lista Imanunah Mahmudah Mahmudah Mahmudah Mahmudah Mahviroh, Desyi Lailatul Manape, Leonard Adrie Mayangsari Mayangsari Miya Dewi Suprihandari Mujanah , Siti Mutmainnah Nadya Aprilia Fauzian Oktaviani Nur Fadilah Opi Trimarita Widiyanti Ovin Liviana Bela Perdana, Buyung Cahya Preiselia Constella Yudita Putri Raharjo, Kusuma Adi Rahayu, Cindy Septiana Rahmawati, Eka Septia Retno Nur Khasanah Rizka Inayatul Ummah Rizka Inayatul Ummah Rizka Maulida Arinanda Rizka Maulida Arinanda Rizka Maulidia Arinanda Rizki Arvita Rizki Arvita Rizky Dwi Rahayuni Rr. Tri Yuni Rachmawati Sari, Anita Kartika Sheila Permatasari Eliso Sheila Permatasari Eliso Siti Diana Faradisa Siti Lailatul Jannah Siti Mujanah Sofian, Dara Nursyifa Sri Wahyuni Sri Wahyuni Stafrezar, Burhan Sunarti Sunarti Sunarti Taufik Kurniawan Taufik Kurniawan Taufik Kurniawan Tegar Pratama Tegar Pratama Teguh Purnomo Teguh Purnomo, Teguh Tri Yuni Rachmawati Ulfa Maslakhatul Khasanah Ulfa Maslakhatul Khasanah Veni Gerhana Putri Veni Gerhana Putri Wahib, Moh Wahyu Abdul Jafar Wati, Anggi Oktita Widiyanti, Opi Trimarita Wita Rohmatiana Yovita R Pandin, Maria Yuli Susanti, Evi Yuniar Nur Fadillah Zulfikri Zulfikri, Zulfikri