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All Journal Infestasi Journal of Auditing, Finance, and Forensic Accounting Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Jurnal Mirai Management Journal of Economic, Bussines and Accounting (COSTING) AFEBI Accounting Review JOURNAL OF APPLIED ACCOUNTING AND TAXATION NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Cakrawala: Jurnal Litbang Kebijakan EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial Shafin: Sharia Finance and Accounting Journal Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Izdihar : Jurnal Ekonomi Syariah Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Journal of Applied Accounting And Business (JAAB) Jurnal Ekonomika Dan Bisnis Jurnal Keuangan dan Perbankan Jurnal Ekonomika Manajemen Dan Bisnis Melati: Jurnal Media Komunikasi Ilmu Ekonomi Jurnal Ekonomi, Manajemen, Akuntansi

Mohamad Djasuli

Universitas Trunojoyo Madura

Author-ID : 681009

Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Analisis Perbandingan GCG Pada Kinerja Keuangan Perbankan Syariah Dengan Perbankan Konvensional Revina Anyndita; Putri Salsadila; Mohamad Djasuli
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 1 No. 1 (2022): Januari - Juni
Publisher : CV. ITTC INDONESIA

The implementation of Good Corporate Governance in banking is expected to affect banking performance, because the implementation of Good Corporate Governance can improve financial performance. After the issuance of the Indonesian Banking Regulation (PBI) Number 8/4/PBI/2006 which was later amended by Bank Indonesia Regulation Number 8/14/PBI/2006, it became clear how good and correct Good Corporate Governance practices are. All banking companies are competing to improve corporate image through their respective Good Corporate Governance Reports. It is certain that there are differences between the implementation of Good Corporate Governance between conventional banking and Islamic banking. Because seen from the banking goals are definitely different. The purpose of this study is to see whether there is a difference between the implementation of Good Corporate Governance in conventional banks and Islamic banking. And the result is that the implementation of Good Corporate Governance in the banking industry is actually the same, both conventional banks and Islamic banks because it has been regulated by Bank Indonesia. The implementation of Good Corporate Governance begins with a vision and mission of the company which is then adjusted to the applicable laws and regulations. Then there is an additional organizational structure for Islamic banks in the implementation of Good Corporate Governance with the formation of the Sharia Supervisory Board and the National Sharia Council. Both of them serve as special supervisors of Islamic banks. Apart from that, the difference lies in the corporate culture.

Good Corporate Governance dalam Perspektif Konvensional Dan Islam (Studi Deskriptif Perbankkan Syariah) Khoirun Nisa'; Ummu Hani; Mohamad Djasuli
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 1 No. 1 (2022): Januari - Juni
Publisher : CV. ITTC INDONESIA

This study aims to determine the implementation of Good Corporate Governance from Conventional and Islamic Perspectives. The researcher uses a qualitative descriptive method to analyze the situation with the phenomenon of the object to be studied as the main instrument and focuses more on interpretation than generalization. This research was conducted in the banking sector around the Jombang area. Good corporate governance is the basis for managing and controlling company activities. Although the concept of corporate governance is still new, it is rooted in Islamic teachings such as the Al-Qur'an and Hadith. Therefore, in the framework of implementing the principles of good corporate governance (Good Corporate Governance) in sharia banking, it is appropriate to refer to the existing positive legal provisions, which in turn must apply sharia principles.

Analisis Penerapan Whistleblowing System Guna Menciptakan GCG Perusahaan BUMN Bidang Jasa Asuransi Di Indonesia Andilla Dwi Maharani; Mohamad Djasuli
Media Komunikasi Ilmu Ekonomi Vol 39 No 2 (2022): MELATI: Jurnal Media Komunikasi Ilmu Ekonomi Desember 2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan

Penelitian ini bertujuan untuk mengetahui penerapan good corporate governance melalui whistleblowing system (WBS) dalam pencegahan fraud di PT Asuransi di Indonesia. Peneliti menggunakan metode kualitatif dengan pendekatan deskriptif. Populasi dalam penelitian PT Asuransi milik BUMN, terdapat empat perusahaan asuransi yang sudah menerapkan whistleblowing system. Data diperoleh dari annual report dari masing-masing web PT Asuransi di Indonesia milik BUMN, peraturan perundang-undangan yang terkait dengan penerapan good corporate goverment, literatur dan bacaan serta sumber lainnya berkaitan whistleblowing system (WBS) dalam pencegahan fraud. Analisis data dilakukan dalam tiga tahap teknik analisis – pengumpulan data, reduksi data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa Whistleblowing system sudah diterapkan di beberapa perusahaan asuransi milik BUMN, diantaranya PT Asuransi Jasa Indonesia, PT TASPEN dan PT Bahana Pembinaan Usaha Indonesia (BPUI) membuktikan bahwa tata kelola perusahaan dalam penerapan prinsip Good Corporate Governance melalui penerapan whistleblowing system sudah efektif dan sesuai dengan Peraturan Menteri Negara Badan Usaha Milik Negara Nomor: PER01/MBU/2011, sedangkan PT Asuransi Jiwasraya dalam penerapan whistleblowing system dikatakan belum efektif karena adanya pelanggaran kode etik yang dilakukan oleh pihak internal PT Jiwasraya berkaitan dengan memanipulasi laporan keuangan Jiwasraya. Implikasi dari penelitian ini yaitu PT Asuransi di Indonesia perlu menjamin keamanan para pelapor dalam whistleblowing system.

Rukun Iman Sebagai Dasar Pengelolaan Keuangan Daerah Dinda Pramudita Jiwandono; Vety Munawaroh; Mohamad Djasuli
Shafin: Sharia Finance and Accounting Journal Vol. 3 No. 1 (2023)
Publisher : IAIN Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v3i1.7627

Regional financial management can be carried out economically, efficiently, effectively. By being associated with the pillars of faith to produce accountable and transparent financial management. Local governments must also be able to manage their regional finances to improve and develop people's welfare by carrying out good management. Regional finances are managed in accordance with applicable regulations, managed efficiently, effectively, accountably, transparently, economically and responsibly. The research method used by the author is a qualitative descriptive method, which describes the data collected and analyzed. The subject of this research is the regional finance section, with the object of pillars of faith as the basis for its management. The data source used is secondary data obtained from literature, previous research journals, such as books, magazines, and company document data needed. The results of this study explain that through management of the pillars of faith finance, everyone has responsibility for the actions that have been done in the world, will return to himself. If this principle is believed, it will have a major influence on regional financial management. Everyone will try to do good and be afraid of doing bad, and when he does bad he will immediately repent and realize all his mistakes

Pandangan Akuntansi Sektor Publik Dalam Q.S Al-Ahzab Ayat 23 Fadyah Azzarah Oktaviani; Elicia Nabilah; Mohamad Djasuli
Shafin: Sharia Finance and Accounting Journal Vol. 3 No. 1 (2023)
Publisher : IAIN Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v3i1.7651

This article aims to describe the views of public sector accounting in Q.S Al-Ahzab Verse 23. In this article, the author tries to describe how accountants behave professionally in carrying out their profession and dealing with situations according to Q.S Al-Ahzab verse 23. Next, the author explains the behavior accountants in the context of Islamic work ethics such as honesty, fairness, and truth. In the context of honesty ethics, accountants are required to be open and candid, fulfill agreements, and refuse all kinds of gifts of unknown origin. The behavior of accountants in the perspective of truth is shown by always using rules as a basis for acting and behaving. In the context of ethical justice, accountants do not discriminate against the treatment given to clients and distribute the rights of clients as a whole.

Implementasi Good Governance pada Pelayanan Pemerintah Desa Berdasarkan UUD 1945 Laelly Wahyu Hidayati; Kharisma Ayu Febriani; Mohamad Djasuli
Journal of Applied Accounting And Business Vol. 4 No. 2 (2022): JAAB - Desember 2022
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v4i2.16

Providing the best service is one of the achievements of the village government in order to meet the quality of service. This is a form of state service for officials written in Alenia 4 Preamble to the 1945 Constitution. This research will determine the implementation of good governance in village government services. This study uses literature review research with a descriptive approach. This method is intended to search, evaluate, and synthesize the best available evidence. Performance related to accountability has been good because it is committed to increasing trust. Transaparancy is not good, because it does not match the system created. Openness is good with digital media. The rule of law is not good because there are still violations. So that accountability and openness are good, but the transparency and rule of law still need to be improved for village officials in village government service activitiesProviding the best service is one of the achievements of the village government in order to meet the quality of service. This is a form of state service for officials written in Alenia 4 Preamble to the 1945 Constitution. This research will determine the implementation of good governance in village government services. This study uses literature review research with a descriptive approach. This method is intended to search, evaluate, and synthesize the best available evidence. Performance related to accountability has been good because it is committed to increasing trust. Transaparancy is not good, because it does not match the system created. Openness is good with digital media. The rule of law is not good because there are still violations. So that accountability and openness are good, but the transparency and rule of law still need to be improved for village officials in village government service activities

Determinants The Quality of OPD Financial Statements (Empirical Study on OPD in Madura) Noer Panca Mutawwab; Mohamad Djasuli; Muhammad Syam Kusufi
AFEBI Accounting Review Vol. 2 No. 2 (2017): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v2i02.89

There are still problems in the implementation of financial management, BPK finds as many as 10,154 and 15,434 issues containing the problems. In the acquisition of local government; The Local Government Financial Statements (LKPD) opinion Madura at year 2011-2015, only Pamekasan government increased, while Sampang and Sumenep consistently obtain Fair With Exceptions (WDP), and Bangkalan occurred a fall of LKPD opinion from Fair unqualified (WTP) to WDP. The objects of research are both the general chief and employees / financial section staff / accounting, treasurer and the author of financial statement in the Organization of Local Government (OPD) of Local Government in Madura. The used research method is quantitative method, while the sampling technique in this study is purposive sampling technique. The results of this research are the government apparatus competence has a positive effect on the quality of OPD financial statement, the internal control system of government has a positive effect on the quality of OPD financial statement, the implementation of regional financial accounting system has a positive effect on the quality of OPD financial statement, the implementation of government accounting standards has a positive effect on the quality of OPD financial statement, ethic has a positive effect on the quality of OPD financial statement, experience has a positive effect on the quality of OPD financial statement. Keywords: quality of financial statement, the Organization of Local Government (OPD)

Konsep dan Implementasi Corporate Social Responsibility (CSR) dalam Bisnis: Studi Literatur Nabila Kumala Wijayanti; Ulfa Adiranti; Amelia Siti Ariyanti; Mohamad Djasuli
Jurnal Mirai Management Vol 8, No 3 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i3.5838

Introduction/Main Objectives: Corporate Social Responsibility (CSR) is a concept characterized by three main dimensions: voluntary action, philanthropy, and obligation. It reflects a company's responsibility towards society, the environment, and the economy. Background Problems: The increasing importance of CSR in contemporary business environments raises questions about its evolution and application. As businesses navigate complex social, environmental, and economic landscapes, understanding the dynamics of CSR becomes crucial. This study addresses the need for an updated exploration of CSR literature to capture recent developments and insights. Novelty: This research contributes to the existing body of knowledge by providing a comprehensive review of CSR literature post-2000. By utilizing the PRISMA 2009 guidelines, the study ensures a systematic and transparent approach to literature selection, offering a nuanced understanding of the various aspects of CSR. The novelty lies in synthesizing diverse perspectives on CSR, including definitions, approaches, strategies, benefits, challenges, and indicators. Research Methods: The research employs a literature review methodology, guided by the PRISMA 2009 framework. The researcher systematically searches for relevant literature on CSR using specific keywords across multiple databases. Finding/Results: The literature review reveals a wealth of information on CSR, covering diverse aspects such as its definitions, various approaches adopted by businesses, strategies for implementation, perceived benefits, existing challenges, and measurable indicators. The findings offer a panoramic view of the evolving landscape of CSR, highlighting global perspectives and trends. Conclusion: In conclusion, this study provides a holistic understanding of the concept and implementation of CSR in the global context. The synthesis of literature post-2000 sheds light on the multifaceted nature of CSR, emphasizing its voluntary, philanthropic, and obligatory dimensions. The study underscores the significance of CSR in shaping corporate behavior and contributing to societal, environmental, and economic well-being. The insights gained from this research can inform businesses, policymakers, and scholars about the current state of CSR and potential future directions. Keywords: Corporate Social Responsibility (CSR), literature review, CSR concept, CSR implementation.

Optimalisasi Penyerapan Aspirasi Masyarakat dalam Anggaran Pendapatan dan Belanja Daerah Kabupaten Bangkalan Shofinatul Ainiyah; Mohamad Djasuli
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 7 No. 1 (2024): Jurnal Akuntansi Dan Keuangan Syariah: ALIANSI
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54712/aliansi.v7i1.302

Di era otonomi daerah, pentingnya menyerap aspirasi masyarakat dalam Anggaran Pendapatan dan Belanja Daerah (APBD) sangatlah besar. Penelitian ini menyorot dampak partisipasi masyarakat terhadap proses perencanaan dan penganggaran di Kabupaten Bangkalan. Dengan pendekatan deskriptif kualitatif, penelitian ini meliputi wawancara dan observasi. Hasilnya menunjukkan pentingnya partisipasi masyarakat dalam memastikan alokasi dana publik sesuai dengan kebutuhan riil. Tantangannya meliputi kurang partisipasi efektif, sementara rekomendasi mencakup peningkatan kapasitas partisipasi, mekanisme partisipatif yang lebih kuat, transparansi, pengawasan publik, dan kolaborasi lintas sektor. Ini memperkuat proses pembangunan lokal yang responsif dan inklusif

PENGARUH DESENTRALISASI FISKAL TERHADAP PERTUMBUHAN EKONOMI PADA KABUPATEN BANGKALAN Moh Naylur Rahman; Mohammad Djasuli
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 7 No. 1 (2024): Jurnal Akuntansi Dan Keuangan Syariah: ALIANSI
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54712/aliansi.v7i1.311

Penelitian ini bertujuan untuk mengetahui pengaruh desentralisasi fiskal terhadap pertumbuhan ekonomi di Kabupaten Bangkalan. Meskipun daerah tersebut telah menerapkan desentralisasi fiskal, namun perkembangan ekonominya masih tertinggal dibandingkan wilayah lain di Jawa Timur. Analisis kualitatif dan kuantitatif digunakan, dengan hasil menunjukkan peningkatan rata-rata tingkat desentralisasi fiskal sebesar 11,52% selama 10 tahun (2014-2023) yang berpengaruh signifikan terhadap Pendapatan Asli Daerah (PAD) dan kinerja keuangan pemerintah. Sementara itu, pertumbuhan ekonomi Kabupaten Bangkalan yang diukur melalui PDRB Riil mengalami kenaikan rata-rata 0,63% dalam periode yang sama. Pengaruh desentralisasi fiskal terhadap pertumbuhan ekonomi mencapai 96,3%, menunjukkan hubungan yang kuat dan positif. Oleh karena itu, disarankan agar pemerintah Kabupaten Bangkalan dapat lebih memanfaatkan potensi daerah untuk meningkatkan PAD dan menerapkan kebijakan desentralisasi fiskal yang lebih optimal, guna mendorong pertumbuhan ekonomi daerah.

Co-Authors Ach. Fawaid As'ad Achmad Zamroni Adinda Ayu Nawangsari Ageng Triganda Ainaya Anjani Akhmad Bagus Solikin Akhmad Kamaludin Akmal farhan Tito rahmatulloh Alfiani Nila Erlita Alvisa Cutyanti Amelia Siti Ariyanti Ana Rohyana Andilla Dwi Maharani Anggi Dwi Amanda Anggi Safrina Putri Anggi Sri Wahyuni Anggita putri parasmono Ani Lailatul Rosidah Anindhita Fadia Haya Aprilia Aprillia Nabilla Ayu Rosadi Arida Dwi Machfudyah Asmaul Husna Atisa Pangesti Aulia Nur Azizah Bella Khoirun Nisa Bismo Prayoga Chusnul Khotimah Citra Lutfia Corrina Dian Anita Sari Deasy Maharani Agustin Devi Nur Alfiah Dewi Tri Darinda Dilla Rachma Ayu Dinda Harum Fisari Dinda Pramudita Jiwandono Dwi Anita Indrawati Dwi Gita Nathalia Dwi Novita Sari Dzulkarnain, Iskandar Eliana novita sari Elicia Nabilah Elin Nurlina Sari Erika Dwi Agnik Fadia Ayu Silfia Fadyah Azzarah Oktaviani Fais Sholafudin Fieri Hendrawan Firdaushil Hasanah Fitri Arshinta Fitri Nurwulandari Fredy Wijaya Ciputra Friska Cahya Wulandari Gita Arasy Harwida Hani Ayu Lestari Haryono Haryono Hesti Eka Tri Nur’Aini Hidayatul Farikhah Hilda Septia S Imada Nur Musawamah Indah Ismawati Julliatin Puspita Sari Kavita Sapna Previdayana Kharisma Ayu Febriani Khoirun Nisa' Laelly Wahyu Hidayati Lailatul Qomariyah Lailia Rofidah Lely Kodarsih LISA AYUNI Lukman Hakim Luluk Indah Kholifatin M. Athif Ar Rohman Manisha laisya chorella Mas Ayu Desvinta N 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 Muhamad Nurcholis Muhamad Ridho Muhammad Adam Rizky Putra Muhammad Syam Kusufi Mukhammad Kharis Wildan Laksono Muthia Tri Ardiyanti Nabila Kumala Wijayanti Nabilla Rivanti Nadia Invaka Sari Sari 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 Nurjanah Khofifah Nurul Habibah Nurul Syarifatul Laili Puput Purnamasari Putri Salsadila Qurrota A’yunina Rafianamaghfurin Rafianamaghfurin Rahayu Wilujeng Rahmat Danang Anggartawan Resa Agustina Revina Anyndita Rheni Anggraini Ridaniar Kharisma Rikha Amelia Santi Indrawati Sekar Langit Putri Waluyo Serlina Nur Afdiyah Shaennon Agustina Shofinatul Ainiyah Silvia Vasaura Sinta Putri Dharmayanti Sintia Dwi Puspita Sari Siti Nurhalizah Fitriani Siti Yunia Amalia Sujatmiko Wibowo Sukma Restina Pradipta Suqa Annisa Filail Ufik Novi Maslakah 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

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