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<![CDATA[Desain Akuntansi Rumah Tangga di Bulan Ramadhan ]]>
<![CDATA[Krisno Septyan]]>;
<![CDATA[Danang Mintoyuwono]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 12, No 2 (2023) ]]>
Publisher : <![CDATA[Universitas Budi Luhur ]]>
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DOI: 10.36080/jak.v12i2.2235
<![CDATA[This study aims to design household accounting to achieve the goal of Ramadan, namely taqwa. This study is deductive and normative, derived from absolute truth sources related to the month of Ramadan. Finances in the month of Ramadan have a surplus condition caused by the increasing of home-based business production and the holiday allowances. This surplus condition can be allocated (in part) to facilitate activities in the month of Ramadan, for example giving iftar to others, giving charity, and facilitating Itikaf activities on the last ten nights. Funds can also be allocated to pamper yourself during the day such as taking an online vehicle when commuting to work, not cooking during the day to prepare iftar, all of this is done to save energy that you can worship at night maximally.]]>
<![CDATA[MAKNA ASET YANG MELEKAT PADA ANAK DALAM PERSPEKTIF AKUNTAN PENDIDIK ]]>
<![CDATA[Mikail Rizki Heryawan]]>;
<![CDATA[Krisno Septyan]]>
<![CDATA[ Jurnal Bisnis dan Akuntansi Vol. 25 No. 1 (2023): Jurnal Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti ]]>
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DOI: 10.34208/jba.v25i1.1752
<![CDATA[This study aims to dig deeply into the meaning of children as assets in a family. The method used in this study is a qualitative method with a phenomenological approach. The informant in this study were three informants who worked as lecturers in financial accounting because the researcher intends to bring the meaning of assets into the family environment. Based on the research carried out, it was found that children have an important meaning in the family and also the meaning of assets attached to children, namely as the fruit of happiness which means children as carriers of happiness in the family, gifts for the gift of God Almighty which means that children are a mandate from God Almighty so that they must be taken care of properly, and children are intangible assets that can provide benefits to the wider community. The implication of this research is to encourage parents to educate their children well so that they can benefit the wider community.]]>
<![CDATA[TINJAUAN KRITIS DISKURSUS PENERAPAN GREEN TAX DALAM PERSPEKTIF KHALIFATULLAH FIL ARDH ]]>
<![CDATA[Annisa, Azizatun]]>;
<![CDATA[Septyan, Krisno]]>
<![CDATA[ Maqdis: Jurnal Kajian Ekonomi Islam Vol 8, No 1 (2023): Januari - Juni 2023 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Imam Bonjol Padang ]]>
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DOI: 10.15548/maqdis.v8i1.402
<![CDATA[This study aims to criticize the practice of green tax within the framework of human nature as a caliph on earth. This research used a humanist-theocentric approach that started from understanding human nature (fitrah) first. The results of this study showed that the application of green tax essentially deviated from the core objectives of green tax. Instead of improving the environment, it turns out that it is not purely for environmental improvement, but for the business environment. The application of green tax ultimately betrayed the noble purpose of human nature on its own earth. This paper hopefully will become an afterthought (muhasabah) and change the point of view that has dimensions of worship in green tax implementation so it is pure to protect the earth.]]>
<![CDATA[Akuntansi yang Bagaimana yang Mampu Meredam Sifat Materialistik? ]]>
<![CDATA[Lestari, Melati Indah]]>;
<![CDATA[Septyan, Krisno]]>
<![CDATA[ AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 1 (2023) ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
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DOI: 10.21043/aktsar.v6i1.19341
<![CDATA[The discovery of materialistic phenomena among accounting students is a form of the bad reality of conventional accounting education. This study aims to find out how accounting can reduce these characteristics in accounting students. Research using qualitative methods using grounded theory Methods of data collection through interviews, observation, and literature study to produce a theory. The results of the study show that sharia accounting, which is oriented towards immaterial aspects such as love and spirituality, is finally able to bring selfawareness and reduce the materialistic nature that has been embedded previously. In order to make it happen, non-mainstream sharia accounting topics are needed, which address the developing field of sharia accounting but have not yet been accommodated by a professional association. Through the appointment of this topic, it is also proven that science is not selfish because it does not stop at students but also talks back to the surrounding environment.]]>
<![CDATA[Penguatan Literasi Keuangan Terhadap Orang Tua Dan Siswa SD Di Kampung Kukuk Sumpung Melalui Penguatan Budaya Menabung ]]>
<![CDATA[Wiryanto, Fadhli Suko]]>;
<![CDATA[Septyan, Krisno]]>;
<![CDATA[Praptiningsih, Praptiningsih]]>
<![CDATA[ Pengmasku Vol 3 No 1 (2023) ]]>
Publisher : <![CDATA[PT WIM Solusi Prima ]]>
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DOI: 10.54957/pengmasku.v3i1.567
<![CDATA[Saving is an activity of setting aside some of the money or income you have to be saved for the purpose of managing the money. Seeing a lack of behavioral awareness saving students in Kukuk Sumpung Village, Gobang Village, Rumpin District, Bogor Regency, UPNVJ Lecturers and Students have the desire to provide guidance on how important it is to save and have a frugal lifestyle. for elementary school students and their parents by doing strengthening financial literacy and conducting outreach to students by involving students to help the school carry out fun teaching and learning activities and bring out innovations. Research with using this qualitative method was carried out in one of the villages at the top of Mount Eusing by giving lectures, in-depth observation and observations, socialization and practical teaching. Research result shows that the counseling carried out has helped the implementation of teaching and learning activities. By using Qualitative methods, in this case are used to measure the extent of students' awareness about saving, and students' knowledge in carrying out practices which are the result of socialization This was done to find out whether students can apply a frugal lifestyle in their daily lives.]]>
<![CDATA[KRITIK TERHADAP PAJAK KARBON DALAM BINGKAI KEADILAN ISLAM ]]>
<![CDATA[Aulia Salsabila Putri]]>;
<![CDATA[Krisno Septyan]]>
<![CDATA[ Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 8 No 1 (2023): Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam ]]>
Publisher : <![CDATA[Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI) ]]>
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DOI: 10.34202/imanensi.8.1.2023.43-54
<![CDATA[This study aims to criticize the carbon tax that will be implemented in Indonesia. The scope of this research is within the framework of justice according to Islam by using a humanist-theocentric approach. The results of this study indicate that carbon taxes in several countries are very likely to be adopted and effective in their application. However, the purpose of this carbon tax is not on target because it is not fully aimed at protecting the environment and is more aimed at increasing state income and suffering the people, especially in low-income households. The government needs to review how carbon taxes are managed so as not to result in injustice to society. Abstrak Penelitian ini bertujuan untuk mengkritisi pajak karbon yang akan diterapkan di Indonesia. Ruang lingkup penelitian ini adalah dalam kerangka keadilan menurut Islam dengan menggunakan pendekatan humanis-teosentris. Hasil penelitian ini menunjukkan pajak karbon di beberapa negara sangat memungkinkan untuk diadopsi dan efektif dalam penerapannya. Namun, tujuan dari pajak karbon ini tidak tepat sasaran karena tidak sepenuhnya untuk menjaga lingkungan dan lebih ditujukan untuk meningkatkan pendapatan negara dan menyengsarakan rakyat, terutama pada rumah tangga berpendapatan rendah. Pemerintah perlu meninjau kembali bagaimana pengelolaan pajak karbon agar tidak mengakibatkan ketidakadilan bagi masyarakat.]]>
<![CDATA[Meretas Praktik Pendidikan Akuntansi yang Bela Negara ]]>
<![CDATA[Septyan, Krisno]]>;
<![CDATA[Mintoyuwono, Danang]]>
<![CDATA[ Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 6 No. 3 (2023): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Malang ]]>
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DOI: 10.33795/jraam.v6i3.003
<![CDATA[Abstract: Initiating Accounting Education Practices that Defend the Nation Purpose: This study aims to show the efforts of liberating accounting education in order to show accounting attitudes that defend the country. Method: Ki Hadjar Dewantara's thinking is revealed to be a research method in an ontologically synchronic way between the researcher and the thinker. Result: Accounting for defending the state must understand its nature, which means that local culture should become the accounting standard. National hero figures can become inspirations in accounting education. Accounting education does not only meet market needs but must have wider benefits for the Indonesian people as well as evoke love for the motherland and continue the struggle of national heroes. Novelty: This research departs from the self-consciousness of researchers about state defense that exists under an institution that labels itself as a state defense institution. Contribution: The values of the Nusantara archipelago need to be part of every major course in the accounting department on stand as a separate course. Abstrak: Meretas Praktik Pendidikan Akuntansi yang Bela Negara Tujuan: Penelitian ini bertujuan menunjukkan usaha memerdekakan pendidikan akuntansi agar menunjukan sikap akuntansi yang bela negara. Metode: Pemikiran Ki Hadjar Dewantara diturunkan menjadi metode penelitian dengan cara sinkronis ontologis antara peneliti dan pemikir. Hasil: Akuntansi bela negara harus memahami di mana kodrat dirinya yang berarti budaya setempat seharusnya menjadi standar akuntansi. Tokoh pahlawan nasional juga bisa menjadi inspirasi dalam pendidikan akuntansi. Pendidikan akuntansi bukan sekadar memenuhi kebutuhan pasar tapi harus memiliki manfaat lebih luas untuk bangsa Indonesia sekaligus mengevokasi cinta tanah air serta meneruskan perjuangan para pahlawan nasional. Kebaruan: Penelitian ini berangkat dari kesadaran diri peneliti tentang bela negara yang bernaung di bawah institusi yang melabeli dirinya sebagai instusi bela negara. Kontribusi: Nilai-nilai Nusantara perlu menjadi bagian pada setiap mata kuliah utama di jurusan akuntansi tidak berdiri sebagai mata kuliah sendiri.]]>
<![CDATA[Pendidikan Akuntansi Berbasis Nilai Tri-Silas ]]>
<![CDATA[Putri, Anggie Wiyana]]>;
<![CDATA[Septyan, Krisno]]>
<![CDATA[ Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 7 No. 1 (2024): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Malang ]]>
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DOI: 10.33795/jraam.v7i1.002
<![CDATA[Abstract: Tri-Silas Values- Based Accounting EducationPurpose: This research aims to offer a concept of accounting education that is Indonesianized based on the Sundanese Tri-Silas culture.Method: The value of local wisdom of the Sundanese community (Tri-Silas) is revealed by qualitative research methods in the frame of the archipelago paradigm.Results: A wise accounting education is an accounting education that departs from the values of Tri-Silas, Silih Asih which forms a compassionate education pattern. Silih Asuh with an education pattern that prioritizes togetherness in honing knowledge so as to create a healthy and nurturing learning pattern. Silih Asuh encourages the development of self-consciousness to establish good relationships and maintain the rights and obligations of others.Novelty: This research departs from the researcher's self-awareness about the importance of embracing accounting education in accordance with the noble values of Urang Sunda Culture.Contribution: Tri-Silas values will eventually be able to suppress the egoistic (self-interest), materialistic, and godless (atheistic) nature of conventional accounting education patterns. Abstrak: Pendidikan Akuntansi Berbasis Nilai Tri-SilasTujuan: Penelitian ini bertujuan untuk menawarkan konsep pendidikan akuntansi yang ke-Indonesia-an berbasis budaya Sunda Tri-Silas.Metode: Nilai kearifan lokal masyarakat Sunda (Tri-Silas) diungkap dengan metode penelitian kualitatif dalam bingkai paradigma nusantara.Hasil: Pendidikan akuntansi yang arif adalah pendidikan akuntansi yang berangkat dari nilai-nilai Tri-Silas, Silih Asih yang membentuk pola Pendidikan yang berwelas asih. Silih Asuh dengan pola Pendidikan yang mengedepankan kebersamaan dalam mengasah pengetahuan sehingga terciptanya pola pembelajaran yang sehat dan saling mengayomi. Silih Asuh mendorong perkembangan kesadaran diri (self-consciousness) untuk menjalin hubungan baik dan menjaga hak serta kewajiban orang lain.Kebaruan: Penelitian ini berangkat dari kesadaran diri peneliti tentang pentingnya merangkul pendidikan akuntansi yang sesuai dengan nilai-nilai luhur Budaya Urang Sunda.Kontribusi: Nilai Tri-Silas akhirnya akan mampu menekan sifat egoistik (self-interest), materialistik, dan tidak berketuhanan (ateistik) dari pola Pendidikan akuntansi yang konvensional.]]>
<![CDATA["LOVELY PAYABLE" AKUNTAN PEREMPUAN ]]>
<![CDATA[Monica Citra Qurrota Aini]]>;
<![CDATA[Krisno Septyan]]>
<![CDATA[ Veteran Economics, Management, & Accounting Review Vol 2 No 2 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta ]]>
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DOI: 10.59664/vemar.v2i2.7496
<![CDATA[This study aims to delve into the phenomenon of 'lovely payable' among female accountants. This research uses qualitative methods qualitative method with a case study approach, data collection techniques encompassed interviews, observations, and documentation. The participants in this research are a female auditor at PwC and a female financial staff at the BPJS office. The findings highlight that 'lovely payable' emphasizes the importance of time, particularly in providing brief yet meaningful quality time for children. Communication, especially through quality time, is considered crucial for maximizing the relationship between a career-oriented mother and her children. In deciding to be both an accountant and a mother, the research indicates that this choice is not solely about work pressures but also about creating harmony in the quality of life and meeting the emotional needs of the children.]]>
<![CDATA[SISTEM PERSEDIAAN BERAS PENDARINGAN SEBAGAI REFLEKSI AKUNTABILITAS ISTRI ]]>
<![CDATA[Gading, Meiwindriya Mutya]]>;
<![CDATA[Septyan, Krisno]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 15, No 2 (2024): Jurnal Akuntansi Multiparadigma (Agustus 2024 - Desember 2024) ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2024.15.2.19
<![CDATA[Abstrak – Sistem Persediaan Beras Pendaringan sebagai Refleksi Akuntabilitas IstriTujuan Utama - Penelitian ini bertujuan untuk memahami bentuk akuntabilitas istri kepada suami melalui pendaringan sebagai sistem persediaan beras. Metode - Penelitian ini menggunakan fenomenologi transedental. Informannya adalah sebuah keluarga yang menggunakan sistem pendaringan.Temuan Utama - Pendaringan merupakan tempat penyimpanan beras yang memberikan simbol akuntabilitas istri kepada suami. Istri tidak boleh ceroboh dengan membiarkan pendaringan kosong. Akuntabilitas istri untuk komunikasi kepada suami terkait pengisian pendaringan menimbulkan prinsip sergep mergawe pada suami.Implikasi Teori dan Kebijakan - Prinsip pengelolaan rumah tangga dimulai dari pengelolaan beras di pendaringan dan memunculkan akuntabilitas pada istri. Istri yang dapat menjalankan sistem pendaringan dengan baik akan mampu mengelola kebutuhan rumah tangga lainnya.Kebaruan Penelitian - Penelitian ini adalah yang pertama kali membahas pendaringan sebagai dasar akuntansi rumah tangga. Abstract – “Pendaringan” Rice Inventory System as a Reflection of Wife AccountabilityMain Purpose - This research aims to understand the form of a wife's accountability through “pendaringan” as a rice inventory system.Method - This study employs transcendental phenomenology. The informant is a family who use the “pendaringan” system.Main Findings – “Pendaringan” serves as a storage place for rice that symbolizes the wife's accountability. The wife must not be careless by allowing the “pendaringan” to be empty. The wife's accountability in communicating with her husband regarding the replenishment of “pendaringan” instills a diligent work ethic (“sergep mergawe”) in the husband.Theory and Practical Implications - The principle of household management begins with managing the rice in “pendaringan”, which fosters accountability in the wife. A wife who can effectively operate the “pendaringan” system will be able to manage other household needs. Novelty - This study is the first to discuss “pendaringan” as the foundation of household accounting practices.]]>
