Article Per Year (5 Year)
p-Index From 2020 - 2025
15.343
P-Index
This Author published in this journals
All Journal Infestasi Journal of Auditing, Finance, and Forensic Accounting Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Jurnal Mirai Management Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) AFEBI Accounting Review Pendas : Jurnah Ilmiah Pendidikan Dasar JOURNAL OF APPLIED ACCOUNTING AND TAXATION NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Cakrawala: Jurnal Litbang Kebijakan Jurnal Review Pendidikan dan Pengajaran (JRPP) Ilomata International Journal of Tax and Accounting Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial Shafin: Sharia Finance and Accounting Journal Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Muria Jurnal Layanan Masyarakat Izdihar : Jurnal Ekonomi Syariah Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Journal of Applied Accounting And Business (JAAB) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Accounting Research Unit (ARU JOURNAL) Jurnal Ekonomika Dan Bisnis Jurnal Keuangan dan Perbankan Jurnal Ekonomika Manajemen Dan Bisnis Eduvest - Journal of Universal Studies Melati: Jurnal Media Komunikasi Ilmu Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JIAR SENMEA Journal of Ekonomics, Finance, and Management Studies Jipmas : Journal Inovasi Pengabdian Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi
Mohamad Djasuli
Universitas Trunojoyo Madura
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Neuroscience Social Sciences Other

Published : 116 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 116 Documents
Search

 8   9   10   11   12 
Analisis Good Corporate Governance Dalam Perspektif Islam Terhadap Transaksi Jual Beli Secara Online Pada Aplikasi Shopee Arida Dwi Machfudyah; Lisa Ayuni; Mohamad Djasuli
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 2 No. 1 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.370

Abstract

This study aims to analyze corporate governance in an Islamic perspective on buying and selling transactions online on the shopee application. The data sources used by the authors were obtained from interviews with various informants from research subjects and secondary data in the form of written notes on the results of the interviews conducted. The way this research works is aimed at knowing gcg analysis in an Islamic perspective on buying and selling transactions online on the shopee application.
Analisis Akuntabilitas Pengalokasian Dana Hibah Pemkab Jombang Untuk TPQ Di Desa Sengon Vega Septian Fikri D; Mohamad Djasuli
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 2 No. 1 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.385

Abstract

This grant is a form of concern from the Jombang district government to social organizations and religious institutions, especially worship facilities and infrastructure, both prayer rooms and mosques and churches (TPQ). However, for the beneficiaries of these grants, there is usually an imbalance in the budget because there are many factors that influence it so that there are many funds that are not distributed evenly to TPQ institutions, so this has an impact on the uneven distribution of these grants. Proposals and files in accordance with what was requested by the Jombang Regency Government, if the files have been validated, can be used to account for the allocation of facilities and infrastructure activities in the LPJ (accountability report), which contains minutes of the disbursement of grant funds, a realization report of fund allocation grants, and some receipts that can later be shown to the Jombang Regency Government. These are in accordance with existing regulations and funds that have been used as efficiently as possible and are accountable. The suggestions and infrastructure must be carried out in accordance with what was submitted in the proposal, so that the management of religious institution development is created in accordance with what is expected. Empowering the development of non-formal religious education for TPQ.
Evaluasi Penerapan Good Corporate Governance Terhadap Program Kerja Komunitas Sablon Jombang Fieri Hendrawan; Fais Sholafudin; Mohamad Djasuli
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 3 No. 1 (2023): January-April
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v3i1.510

Abstract

This study used a qualitative methodological approach with data collection techniques using face-to-face interviews with the head of the Jombang screen printing community. Good Corporate Governance (GCG) is a management process that is an important part of the company's operations to achieve the goal of a healthy society. GCG application is considered important during the economic crisis in Indonesia, so it is necessary to ensure the safety of investor capital. There are also government requirements and support for Indonesian companies to implement GCG principles in their operations. This research was conducted in Jombang to examine the application of GCG principles such as transparency, accountability, responsibility, independence and fairness in screen printing. Interviews and observations are used as data collection methods. Sampling is intended to be used to identify interviewees by examining samples from data sources on different and relevant topics. The results of this study are that the company applies the principles of transparency, accountability, responsibility, independence and honesty, which are the basis of good corporate governance (GCG), although not fully in accordance with GCG provisions. principle. . It is hoped that the company will continue to implement policies and continue to implement policies that have not been fully implemented.
Peran Akuntansi Forensik Terhadap Skema Ponzi Di Indonesia Fredy Wijaya Ciputra; Mohamad Djasuli
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 3 No. 1 (2023): January-April
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v3i1.514

Abstract

A ponzi scheme is an act of fraud in investments involving repeated interactions with more and more people. This mode of deception is all about building and maintaining each individual's trust. All Ponzi schemes end dramatically when the perpetrators fail to pay or there is suspicion that the scheme is exposed. The task of forensic accounting is the preparation of legal opinions in court (litigation). In addition, the role of the Forensic Accountant is also in the jurisdiction outside the court (non-litigation), for example formulating alternative dispute resolutions, preparing compensation calculations and trying to calculate the impact of terminating/violating agreements.
EVALUASI AKUNTABILITAS, TRANSPARANSI, DAN PERENCANAAN APBD TERHADAP KINERJA ANGGARAN DAERAH: SEBUAH KAJIAN LITERATUR Mufarrihah Mufarrihah; Lailatul Atikah; Mohamad Djasuli
Jurnal Akuntansi Vol 10, No 2 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v10i2.2033

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengevaluasi perkembangan penelitian terkait dengan akuntabilitas, transparansi, dan perencanaan Anggaran Pendapatan dan Belanja Daerah (APBD) serta hubungannya dengan kinerja anggaran daerah. Penelitian ini menyajikan tinjauan literatur yang komprehensif dengan mengacu pada 35 jurnal yang telah direview melalui analisis terhadap berbagai artikel yang terindeks SINTA 1, termasuk dalam database jurnal akuntansi terkemuka, penelitian ini menyoroti temuan-temuan penting yang berkaitan dengan akuntabilitas, transparansi, dan perencanaan APBD dalam konteks kinerja anggaran daerah. Hasil penelitian ini diharapkan dapat memberikan pemahaman yang lebih mendalam mengenai pentingnya akuntabilitas, transparansi, dan perencanaan APBD dalam meningkatkan kinerja anggaran daerah. Temuan-temuan dari penelitian ini diharapkan dapat menjadi landasan bagi perbaikan dan evaluasi dalam implementasi kebijakan terkait APBD di tingkat daerah. Selain itu, penelitian ini juga diharapkan dapat memberikan kontribusi bagi penelitian selanjutnya dalam memahami hubungan antara akuntabilitas, transparansi, dan perencanaan APBD dengan kinerja anggaran daerah.Kata Kunci: Akuntabilitas, Transparansi, Perencanaan APBD, Kinerja Anggaran Daerah.ABSTRACTThis research aims to evaluate research developments related to accountability, transparency and planning of Regional Revenue and Expenditure Budgets (APBD) and their relationship with regional budget performance. This research presents a comprehensive literature review by referring to 35 journals that have been reviewed through analysis of various articles indexed by SINTA 1, including in leading accounting journal databases. This research highlights important findings related to accountability, transparency and APBD planning in context of regional budget performance. It is hoped that the results of this research will provide a deeper understanding of the importance of accountability, transparency and APBD planning in improving regional budget performance. It is hoped that the findings from this research can become a basis for improvement and evaluation in the implementation of policies related to the APBD at the regional level. Apart from that, it is also hoped that this research can contribute to further research in understanding the relationship between accountability, transparency and APBD planning and regional budget performance.Keywords: Accountability, Transparency, APBD Planning, Regional Budget Performance.
LITERATUR REVIEW: PENGARUH PENYAJIAN DAN AKSESIBILITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS DI PEMERINTAH DAERAH Ayu Maghfuriyah; Feri Nanda; Choirotin Ainia Ainia; Dimas Arya Putra Salam; Mohamad Djasuli
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 3 (2024): Volume 7 No 3 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i3.29724

Abstract

Tujuan Studi literature ini di lakukan yaitu untuk mengetahui bagaimana pengaruh penyajian dan aksesibilitas laporan keuangan di pemerintah daerah. Penelitian ni menggunakan metode studi literatur atau yang sering di kenal dengan istilah tinjauan pustaka. Berdasarkan hasil penelitian melalui situs Google Scholar, ditentukan 10 artikel yang memenuhi kriteria yang ditentukan oleh peneliti dari total review sebayak 632 artikel yang dipublikasikan di situs Google Scholar pada periode 2020-2024. Temuan yang diperoleh dari hasil tinjauan litertur adalah penyajian laporan keuangan an aksesibilitas keuangan memberikan peran penting dalam meningkatkan akuntabilitas pengelolaan keuangan daerah di Indonesia. Dengan penyajian laporan dan aksesibilitas yang baik maka akan semakin baik pula akuntabilitas sebuah laporan keuangan.
IMPLIKASI ANTARA KERANGKA KONSEPTUAL DENGAN LAPORAN KEUANGAN PEMERINTAH (LRA & LO) PADA DINAS PARIWISATA DAN KEBUDAYAAN (DISPARBUD) JAWA TIMUR 2022 Temo Sukma Ayu; Nurul Fatmawati; Tarasyifa Ardhyazeta Nathahiella Putri; Febrianti Putri Fatias; Mohamad Djasuli
Jurnal Review Pendidikan dan Pengajaran Vol. 8 No. 1 (2025): Volume 8 No. 1 Tahun 2025
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v8i1.41937

Abstract

Penelitian ini bertujuan untuk menganalisis implikasi antara kerangka konseptual dengan laporan keuangan pemerintah (LRA & LO) pada Dinas sektor pariwisata dan Kebudayaan (Disparbud) Jawa Timur 2022. Dalam penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan deskriptif. Data penelitian dikumpulkan melalui studi literatur review dari berbagai jurnal publish yang terkait dengan penelitian ini serta PP 71 Tahun 2010 tentang Standar Akuntansi Pemerintah Lampiran 1 terkait SAP berbasis Akrual. Data laporan keuangan yang dianalisis yaitu Laporan Realisasi Anggaran dan Laporan Operasional Dinas Pariwisata dan Kebudayaan Jawa Timur tahun 2022. Hasil penelitian menunjukkan terdapat implikasi atas kedua laporan tersebut (LRA dan LO), LRA mengungkapkan rincian mengenai alokasi anggaran, realisasi pendapatan, pengeluaran, transfer, dan pembiayaan sejalan dengan persyaratan akuntansi berbasis akrual.  LO menyajikan rincian pendapatan, pengeluaran, dan kelebihan/defisit yang komprehensif dan konsisten. Hal tersebut sangat jelas menunjukkan bahwa ada implikasi yang kuat antara kerangka konseptual akuntansi pemerintah dan Laporan Realisasi Anggaran dari Dinas Pariwisata dan Kebudayaan Jawa Timur tahun 2022
REVEALING THE REASONS FOR THE IMPLEMENTATION OF PKB AND BBNKB OPTIONS TO INCREASE REGIONAL TAXES Riska Putri Herwanda; Marta Cindy Aulia; Aurellia Christa Febyandhani; Mohamad Djasuli
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.2971

Abstract

Introduction: One of the sources of regional revenue comes from the Motor Vehicle Tax (PKB) and the Motor Vehicle Name Return Fee (BBNKB). However, with the change in regulations, the Regional Government enforces the option. Option is an additional tax levy according to a certain percentage that serves to increase the potential of regional revenue. The implementation of options depends on public understanding and adequate infrastructure support. The purpose of this study is to reveal the reasons for the implementation of the PKB and BBNKB options and their relationship with the increase in regional taxes. Methods: This research uses a qualitative method, which uses several sources such as statutory regulations and related scientific articles. Results: This research adds a new perspective to previous research which only focused on the potential revenue of Regency/City local governments through the Opsen PKB scheme without revealing the reasons for implementing Opsen PKB and BBNKB. For this reason, in this research, the author will reveal the reasons for implementing Opsen PKB and BBNKB. Keywords: BBNKB, Option; Regional Taxes; PKB
ANALISIS VALUE FOR MONEY DALAM MEWUJUDKAN EFISIENSI, TRANSPARANSI, DAN AKUNTABILITAS FISKAL: (TRANSFORMASI DIGITAL ADMINISTRASI PBB-P2) Elsa Farista; Eva Nur Atika Devi; Mahbubah Subairi; Mohamad Djasuli
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.2975

Abstract

Introduction: The development of digital technology has brought significant transformation in tax administration, including Rural and Urban Land and Building Tax, but its implementation faces both challenges and opportunities. This study aims to analyze the challenges and opportunities of digitizing the administration of Rural and Urban Land and Building Tax to improve the efficiency and transparency of the tax system. Methods: The method used is a systematic literature study with content analysis of published sources between 2020 and 2024. Results: The novelty of this research lies in the holistic approach that combines technical and social aspects together, in contrast to previous studies that tend to discuss both aspects separately. The results reveal that the main challenges include limited internet infrastructure, low technological literacy, and unpreparedness of government officials, while the opportunities include improving administrative efficiency, transparency, and accountability through technological innovations such as the Local Tax Management Information System and the Indonesian Standard Quick Response Code. The research conclusion shows that the digitalization of Rural and Urban Land and Building Tax administration has the potential to improve the tax system if the challenges of infrastructure, literacy, and human resource capacity can be overcome. Recommendations for future research include empirical field studies, expanding data coverage, exploring the impact of digitization on specific groups, and integrating the latest technologies such as artificial intelligence and block chains in the tax system. Keywords: Digitalization; PBB-P2; Tax Administration; challenges; opportunities.
PERAN ARTIFICIAL INTELLIGENCE DALAM OPTIMALISASI PEMUNGUTAN PAJAK BARANG DAN JASA TERTENTU Amelia Puteri Nurchoiriyah; Emeliatus Sofia; Mohamad Djasuli; Fitriyah Fitriyah; Khairul Amala
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.2978

Abstract

Introduction: This study aims to analyze the role of artificial intelligence (AI) in the optimization of tax collection on certain goods and services, with a focus on improving accuracy and administrative efficiency and reducing the tax gap. Methods: Through the literature review method, this study identifies that AI is capable of transforming the tax system through predictive analytics, transaction anomaly detection, and reporting automation, as evident in the implementation in countries such as Estonia and Singapore. However, implementation challenges in Indonesia include limited digital infrastructure, regulatory gaps, and human resource resistance. Results: The research findings recommend a holistic approach that combines infrastructure strengthening, specific legal frameworks, and human resource training to maximize the potential of AI in an inclusive and equitable manner. Keywords: Artificial intelligence, tax optimization, tax gap.
Co-Authors Ach. Fawaid As'ad Achmad Zamroni Adinda Ayu Nawangsari Ageng Triganda Ainaya Anjani Akhmad Bagus Solikin Akhmad Kamaludin Akmal farhan Tito rahmatulloh Alfi Zuroida Alfiani Nila Erlita Alvin Kurniawan Alvin Naila Alvisa Cutyanti Amelia Puteri Nurchoiriyah Amelia Putri Nurchoiriyah Amelia Siti Ariyanti Amilatus Tsaniyeh Ana Rohyana Andilla Dwi Maharani Anggi Dwi Amanda Anggi Safrina Putri Anggi Sri Wahyuni Anggita putri parasmono Ani Lailatul Rosidah Anida Naisyillatu Rohmah Anindhita Fadia Haya Anis Lailatul Fitri Aprilia Aprillia Nabilla Ayu Rosadi Arida Dwi Machfudyah Asmaul Husna Atisa Pangesti Aulia Nur Azizah Aulia Safitri Aurellia Christa Febyandhani Ayu Maghfuriyah Bella Khoirun Nisa Bismo Prayoga Brilian Nanda Arifian Choirotin Ainia Ainia Chusnul Khotimah Citra Lutfia Corrina Dian Anita Sari Deasy Maharani Agustin Devi Nur Alfiah Dewi Tri Darinda Dilla Rachma Ayu Dimas Arya Putra Salam Dinda Harum Fisari Dinda Pramudita Jiwandono Dwi Anita Indrawati Dwi Apriliana Agustin Dwi Gita Nathalia Dwi Novita Sari Dzulkarnain, Iskandar Eliana novita sari Elicia Nabilah Elin Nurlina Sari Elsa Farista Emeliatus Sofia Erika Dwi Agnik Eva Nur Atika Devi Fadia Ayu Silfia Fadyah Azzarah Oktaviani Fais Sholafudin Fathul Beri Febrianti Putri Fatias Feri Nanda Fieri Hendrawan Fifin Nur Halizah Firdaushil Hasanah Fitri Arshinta Fitri Nurwulandari Fitriyah Fitriyah Fredy Wijaya Ciputra Friska Cahya Wulandari Gita Arasy Harwida Gita Arasy Harwida Hani Ayu Lestari Haryono Haryono Hesti Eka Tri Nur’Aini Hidayatul Farikhah Hilda Septia S Ilfi Nurdiana Imada Nur Musawamah Indah Ismawati Julliatin Puspita Sari Kavita Sapna Previdayana Khairul Amala Kharisma Ayu Febriani Khoirun Nisa' Laelly Wahyu Hidayati Lailatul Atikah Lailatul Qomariyah Lailia Rofidah Lely Kodarsih LISA AYUNI Lukman Hakim Luluk Indah Kholifatin M. Athif Ar Rohman Mahbubah Subairi Manisha laisya chorella Maritza Aminatuzzuria Marta Cindy Aulia Mas Ayu Desvinta N Maulinda Safitri Maya Amanda Putri Menik Puji Rahayu Merlia Indah Mezalina Wahyuning Aji Mia Ade Asvianty Miftahul Yulandari Milla Dunna Ilma Mochammad Vanny Febrianto Moh Naylur Rahman Moh. Riski Maulana Mohammad Faizal Amir Mohammad Rifqy Tiyantono Mufarrihah Mufarrihah Muhamad Nurcholis Muhamad Ridho Muhammad Adam Rizky Putra Muhammad Bima Muhammad Syam Kusufi Mukhammad Kharis Wildan Laksono Muthia Tri Ardiyanti Nabila Kumala Wijayanti Nabilla Rivanti Nadela Lastanti Nadia Adisti Bernika Juniardi Nadia Invaka Sari Sari Nadila Lastanti Naila Tsawaba Nanda Iga Febrianti NAZULA NUUR AZIZAH Nia Dewi Kurniawati Nikken Eva Ayu Anggraeni Noer Panca Mutawwab Norapuspita Norapuspita Nur Aini Nur Hayati Nur Hidayah Nura Afifah Nurin Niswah Nurjanah Khofifah Nurul Aini Nurul Fatmawati Nurul Habibah Nurul Syarifatul Laili Puput Purnamasari Putri Salsadila Qurrota A’yunina RA Nurur Rohmah Aidatul Fitriyah Rafianamaghfurin Rafianamaghfurin Rahayu Wilujeng Rahmat Danang Anggartawan Resa Agustina Revina Anyndita Rheni Anggraini Rhisma Indah Setiawati Ridaniar Kharisma Rijal Fahmi Rikha Amelia Riska Putri Herwanda Rizky Zainul Alim Rohibul Anam Santi Indrawati Sekar Langit Putri Waluyo Serlina Nur Afdiyah Shaennon Agustina Sheila rahmawati Shofinatul Ainiyah Silvia Vasaura Sinta Putri Dharmayanti Sintia Dwi Puspita Sari Siti Nur Halimah Siti Nurhalizah Fitriani Siti Yunia Amalia Sujatmiko Wibowo Sukma Restina Pradipta Suqa Annisa Filail Syaifur Rijal Tarasyifa Ardhyazeta Nathahiella Putri Temo Sukma Ayu Ufik Novi Maslakah Ulfa Adiranti Ulfa Adiranti Ummi Hani Ummu Hani Valiyan Rahmad Illabillah Vega Septian Fikri D Vety Munawaroh Wandha Dani Sarnisa Wulandari Wulandari Yahya Wahyu Zacky Zakaria Yuliati Ningsih Yuni Rimawati Yunita Dwi Anggraini Zainiyatul Akhiroh