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All Journal Khatulistiwa: Jurnal Pendidikan dan Sosial Humaniora Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital Jurnal Pendidikan dan Sosial Humaniora Scripta Economica: Journal of Economics, Management, and Accounting
Rahmi Tara Iman Aisyah
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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Menelaah Hakikat, Instrumentasi, dan Praksis Demokrasi Pancasila Mahasiswa Akuntansi Universitas PGRI Adi Buana Surabaya Rahmi Tara Iman Aisyah; Ratu Aimartasia; Achmad Ali Rizal; Vicha Cahyani Kueain; Ella Djamilah Syah; Icha Nurul Laili Fitrah; Muhammad Rizki Rizal Maulana; Aviv Syafiin Rifai’i; Muhammad Bintang Prayoga; Rayhan Kanza Albani; Gunita Gunita; Lizaristi Berliana Putri; Nazhwa Lahmirza Masyithoh; Suyono Suyono
Khatulistiwa: Jurnal Pendidikan dan Sosial Humaniora Vol. 4 No. 3 (2024): September: Jurnal Pendidikan dan Sosial Humaniora
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/khatulistiwa.v4i3.4077

Abstract

This article discusses the nature, instrumentation and practice of Pancasila democracy for accounting students. Pancasila Democracy is a democratic system based on the values ​​of Pancasila, namely Belief in One Almighty God, Just and Civilized Humanity, Indonesian Unity, Democracy Led by the Wisdom of Wisdom in Deliberation/Representation, and Social Justice for All Indonesian People. Accounting students as agents of change have an important role in realizing Pancasila democracy. They need to understand the essence of Pancasila democracy, the instruments used to make it happen, and how to practice it in everyday life. This article aims to: 1). Analyzing the nature of Pancasila democracy 2). Identifying Pancasila democratic instruments 3). Studying the democratic practices of Pancasila for accounting students. The research method used is literature study by collecting opinions from various students. The research results show that Pancasila democracy is a unique democratic system and is in accordance with the cultural values ​​of the Indonesian nation. Pancasila's democratic instrumentation includes the constitution, laws and state institutions. Accounting students can practice Pancasila democracy in everyday life by: 1). Participate in political and social activities, 2). Maintaining tolerance and harmony between religious communities, 3). Preserving Indonesian culture, 4). Building a just and prosperous society. Knowledge and understanding of Pancasila democracy for accounting study program students is very important to create a democratic, just and prosperous Indonesia.
Strategi Penyusunan Laporan Keuangan yang Efektif dan Transparan Mohamad Afrizal Miradji; Rahmi Tara Iman Aisyah; Rachmad Rangga Wijaya; Amos Firdo Sihotang; Icha Nurul Laili Fitriah
Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital Vol. 2 No. 3 (2025): Agustus : Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jimakebidi.v2i3.598

Abstract

Transparency and effectiveness in financial reporting are critical for maintaining stakeholder trust and ensuring the continuity of business operations. Well-prepared financial statements enable users to understand an entity’s financial condition and performance objectively. However, in practice, many reports are still inefficiently prepared and lack transparency, often due to issues such as data inconsistency, inadequate disclosure of material information, and weak internal controls. This study aims to explore strategies for enhancing the effectiveness and transparency of financial statement preparation. A literature review approach is employed to examine the application of accounting standards, the strengthening of internal audit systems, and the presentation of information in a user-friendly manner. The findings indicate that consistency in data presentation, adherence to reporting standards, and the use of information technology significantly improve the quality of financial reports. Moreover, the involvement of internal audits and open reporting systems plays a key role in preventing errors and data manipulation. These insights affirm that effective financial reporting strategies not only reinforce internal controls but also promote sustainable transparency. Consequently, companies need specific strategies that go beyond formal compliance to deliver added value in terms of clarity, accuracy, and reliability—thereby supporting better-informed decision-making.
Menelaah Hakikat, Instrumentasi, dan Praksis Demokrasi Pancasila Mahasiswa Akuntansi Universitas PGRI Adi Buana Surabaya Rahmi Tara Iman Aisyah; Ratu Aimartasia; Achmad Ali Rizal; Vicha Cahyani Kueain; Ella Djamilah Syah; Icha Nurul Laili Fitrah; Muhammad Rizki Rizal Maulana; Aviv Syafiin Rifai’i; Muhammad Bintang Prayoga; Rayhan Kanza Albani; Gunita Gunita; Lizaristi Berliana Putri; Nazhwa Lahmirza Masyithoh; Suyono Suyono
Khatulistiwa: Jurnal Pendidikan dan Sosial Humaniora Vol. 4 No. 3 (2024): September: Jurnal Pendidikan dan Sosial Humaniora
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/khatulistiwa.v4i3.4077

Abstract

This article discusses the nature, instrumentation and practice of Pancasila democracy for accounting students. Pancasila Democracy is a democratic system based on the values ​​of Pancasila, namely Belief in One Almighty God, Just and Civilized Humanity, Indonesian Unity, Democracy Led by the Wisdom of Wisdom in Deliberation/Representation, and Social Justice for All Indonesian People. Accounting students as agents of change have an important role in realizing Pancasila democracy. They need to understand the essence of Pancasila democracy, the instruments used to make it happen, and how to practice it in everyday life. This article aims to: 1). Analyzing the nature of Pancasila democracy 2). Identifying Pancasila democratic instruments 3). Studying the democratic practices of Pancasila for accounting students. The research method used is literature study by collecting opinions from various students. The research results show that Pancasila democracy is a unique democratic system and is in accordance with the cultural values ​​of the Indonesian nation. Pancasila's democratic instrumentation includes the constitution, laws and state institutions. Accounting students can practice Pancasila democracy in everyday life by: 1). Participate in political and social activities, 2). Maintaining tolerance and harmony between religious communities, 3). Preserving Indonesian culture, 4). Building a just and prosperous society. Knowledge and understanding of Pancasila democracy for accounting study program students is very important to create a democratic, just and prosperous Indonesia.
Analisis Profitabilitas dan Efisiensi Biaya pada Usaha Rujak Cireng sebagai Produk Kuliner UMKM Mohammad Afrizal Miradji; Bayuadi, Bayuadi; Rahmi Tara Iman Aisyah; Putri Mariana; Tri Aji Pratomo; Nabila Mar’Atus Sholichah
Journal of Economics, Management, and Accounting Vol 1 No 1 (2025): Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/s3reh791

Abstract

This study aims to analyze the profitability and cost efficiency of rujak cireng as a micro, small, and medium enterprise (MSME) culinary product with market potential among students, university students, and the general public. The main issue addressed is the extent to which rujak cireng can generate optimal profits with limited capital and how production cost management supports business sustainability. A qualitative descriptive approach was employed, with data collected through direct observation of the production process, detailed recording of raw material, energy, packaging, and distribution costs, as well as daily sales simulations. Financial data were analyzed to calculate net profit, profit margin, and cost efficiency to assess the business’s financial feasibility. The results indicate that with a capital of IDR 765,000, the rujak cireng business can achieve daily revenue of IDR 2,000,000 and a net profit of IDR 1,235,000, yielding a profit margin of 61.75%. A simple cost structure, the use of local raw materials, and optimized home-based production processes contribute to high cost efficiency. These findings confirm that rujak cireng is a viable and profitable MSME culinary venture with long-term growth potential, providing significant economic benefits for both entrepreneurs and the surrounding community.  
Co-Authors Achmad Ali Rizal Amos Firdo Sihotang Aviv Syafiin Rifai’i Bayuadi, Bayuadi Ella Djamilah Syah Gunita Gunita Icha Nurul Laili Fitrah Icha Nurul Laili Fitriah Lizaristi Berliana Putri Mohammad Afrizal Miradji Muhammad Bintang Prayoga Muhammad Rizki Rizal Maulana Nabila Mar’Atus Sholichah Nazhwa Lahmirza Masyithoh Putri Mariana Rachmad Rangga Wijaya Ratu Aimartasia Rayhan Kanza Albani Suyono Suyono Tri Aji Pratomo Vicha Cahyani Kueain