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All Journal Islamadina : Jurnal Pemikiran Islam Jurnal Akuntansi Multiparadigma WIDYAKALA JOURNAL Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Jurnal Pendidikan Ekonomi & Bisnis Jurnal Akuntansi Owner : Riset dan Jurnal Akuntansi JPP IPTEK (Jurnal Pengabdian dan Penerapan IPTEK) KITABAH: Jurnal Akuntansi dan Keuangan Syariah NISBAH: JURNAL PERBANKAN SYARIAH Jurnal Bisnis dan Akuntansi IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Accounting Global Journal SABDAMAS Journal of Islamic Accounting and Finance Research Amalee: Indonesian Journal of Community Research & Engagement Akuntansi Bisnis & Manajemen (ABM) Pengmasku Jurnal Akuntansi dan Keuangan Abdimas Altruis: Jurnal Pengabdian Kepada Masyarakat Maqdis: Jurnal Kajian Ekonomi Islam Journal of Islamic Economics Lariba Madani : Jurnal Pengabdian Kepada Masyarakat Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Accounting Student Research Journal Veteran Economics, Management & Accounting Review JAS (Jurnal Akuntansi Syariah) Equity JIFA (Journal of Islamic Finance and Accounting) Al-Infaq : Jurnal Ekonomi Islam International Journal of Islamic Khazanah
Krisno Septyan
Universitas Pembangunan Nasional Veteran Jakarta
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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REFORMULASI INDEKS PENGUNGKAPAN ENTITAS SYARIAH DAN KEUNIKAN BERAGAM KEBIJAKAN NILAI SYARIAH DI BEBERAPA NEGARA Septyan, Krisno
EQUITY Vol 19 No 2 (2016): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v19i2.478

Abstract

This research’s aim is to giving the altervative disclosure index for shariah company.Researcher’s used shariah enterprise theory to make a new disclosure index, the first step is combine among disclsoure index are AAOIFI Index, Islamicity disclsore index and Islamic Social Reporting, then eliminate a few point form those index based on shariah etics, academic’s perspective and regulation in some countries. In other side, researcher’s used content analysis method in six countries are Indonesia, Malaysia, Bahrain, Qatar, Iran and UK. Result is a make new disclosure index that showing the God is a highest stakeholder in company, care about all stakeholder such as employee, nature, duafa etc. While, content analysis’ result shows new found things related unique policy in each company in some countries.
Sudahkah Akuntansi Kita Berpihak Pada Rakyat? (Refleksi Pemikiran Mohammad Hatta) (Has Our Accounting Served the People? A Reflection of Mohammad Hatta’s Thought) Ramandha, Balance Stefany; Septyan, Krisno
Akutansi Bisnis & Manajemen ( ABM ) Vol 32 No 02 (2025): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v32i02.1697

Abstract

This study aims to align accounting practices in Indonesia with the principles of a people-centered economy. Drawing on the philosophical ideas of Mohammad Hatta, a synchronic ontological approach is employed to foster a theoretical dialogue between contemporary thinkers and Hatta. The findings reveal that people-centered accounting prioritizes promoting domestic products and fosters nationalism by integrating local cultural values into accounting standards. This model is expected to transform accounting practices to reflect local wisdom better and contribute to societal well-being. The study offers a new perspective on how cultural values and ideologies can shape accounting practices, thus contributing to the development of culture-based accounting aligned with national development and economic sovereignty.
Restoring the spirit of [accounting] education using Al-Attas' and Al-Faruqi's thoughts Febriansyah, Ari; Krisno Septyan
JIFA (Journal of Islamic Finance and Accounting) Vol. 7 No. 2 (2024)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v7i2.9840

Abstract

Current accounting education is inseparable from the idea of secularism, which can mislead the actual goals of [accounting] education. This study aims to offer civilized accounting education to free students [accounting] from secularism. The method used is the thoughts of Syed Naquib al-Attas and Ismail Raji al-Faruqi, which are sourced from the ontological synchronicity research method between researchers and thinkers. The results of this study state that to form a civilized accounting education concept, three steps can be taken, namely 1) making the Qur'an the basis and pinnacle of science, 2) Islamization of science, and 3) Integrating Islamic science into the accounting education curriculum. The ideas of previous thinkers regarding the dignity of science became the source of the formation of a more civilized accounting education concept. This study can answer the concerns about current accounting education by implementing adab as the formation of accountant character so that, in practice, later accountants can carry out their roles as humans who obey Allah SWT
Sudahkah Akuntansi Kita Berpihak Pada Rakyat? (Refleksi Pemikiran Mohammad Hatta)(Has Our Accounting Served the People? A Reflection of Mohammad Hatta’s Thought) Ramandha, Balance Stefany; Septyan, Krisno
Akutansi Bisnis & Manajemen ( ABM ) Vol 32 No 2 (2025): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v32i2.1565

Abstract

This study aims to align accounting practices in Indonesia with the principles of a people-centered economy. Drawing on the philosophical ideas of Mohammad Hatta, a synchronic ontological approach is employed to foster a theoretical dialogue between contemporary thinkers and Hatta. The findings reveal that people-centered accounting prioritizes promoting domestic products and fosters nationalism by integrating local cultural values into accounting standards. This model is expected to transform accounting practices to reflect local wisdom better and contribute to societal well-being. The study offers a new perspective on how cultural values and ideologies can shape accounting practices, thus contributing to the development of culture-based accounting aligned with national development and economic sovereignty.
THE INFLUENCE OF ENVIRONMENTAL PERFORMANCE, ENVIRONMENTAL DISCLOSURE AND ENVIRONMENTAL COST ON ECONOMIC PERFORMANCE Irfansyah, Irfansyah; Ermaya, Husnah Nur Laela; Septyan, Krisno
EAJ (Economic and Accounting Journal) Vol. 1 No. 2 (2018): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v1i2.y2018.p87-94

Abstract

This research aims to examine the effect of environmental performance measured with PROPER, environmental disclosure measured with GRI index version 4.0, and environmental cost measured by comparing the cost incurred for CSR and net income. The populations in this study are agriculture, mining, manufacturing and other non- financial service companies listed in Indonesia Stock Exchange in 2013-2016 with 58companies in number. This study used purposive sampling method, leaving 15 companies that match the criteria. Hypothesis testing in this study used Multiple Linear Regression. The results of the testing showed that (1) environmental performance had significant effect on economic performance (2) environmental disclosure had no significant effect oneconomic performance (3) environmental cost had significant negative effect on economic performance. From Adjusted R square test result it showed independence of environemntal performance, environmental disclosure and environmental cost only being able to influence the dependent variable of economic performance with 15,6% inpercentage. Meanwhile, the rest of the percentage 84,4% was determined by other variables not included in this study.
AKUNTANSI KEPERILAKUAN ISTRI DI MATA SUAMI Putri, Alsyahrani Raditya; Septyan, Krisno
Jurnal Akuntansi Multiparadigma Vol 14, No 2 (2023): Jurnal Akuntansi Multiparadigma (Agustus 2023 - Desember 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.2.24

Abstract

Abstrak – Akuntansi Keperilakuan Istri di Mata SuamiTujuan Utama – Penelitian ini bertujuan untuk memahami persepsi para suami dalam merekognisi istri mereka.Metode – penelitian ini menggunakan metode deskriptif kualitatif.  Informan terdiri dari tiga orang suami yang berprofesi dalam bidang akuntansi dan keuangan.Temuan Utama – Seluruh informan dalam penelitian ini mengakui istri mereka sebagai aset. Aset tersebut tidak terkena jerat-jerat kapitalisme stndar akuntansi keuangan. Makna aset yang dapat digali dari informan berasal dari hati mereka atas interaksi mereka dengan istri.Implikasi Teori dan Kebijakan - Rekognisi akan membentuk identitas seseorang sehingga latar belakang suami dalam bidang akuntansi dan keuangan seharusnya tidak menjebak cara pandangnya terhadap istrinya sendiri. Akhirnya, akuntansi akan menyesuaikan bentuk berdasarkan pada tempatnya.Kebaruan Penelitian – Penelitian ini menjadi yang pertama mengangkat sudut pandang orang yang mengakui istrinya sebagai aset yang tidak pernah dibahas dalam studi akuntansi. Abstract – Accounting for Wife's Behavior from the Husband's PerspectiveMain Purpose – This research aims to understand husbands' perceptions of recognizing their wives.Method - this research uses a qualitative descriptive method. The informants consist of three husbands who work in accounting and finance.Main Findings – All informants in this study recognized their wives as assets. These assets are not subject to the snares of capitalist financial accounting standards. The meaning of assets that can be extracted from informants comes from their hearts regarding their interactions with their wives.Theory and Practical Implications - Recognition will shape a person's identity so that a husband's background in accounting and finance should not trap how he views his wife. Ultimately, accounting will adjust its form based on its location.Novelty - This research is the first to raise the point of view of people who recognize their wives as assets, which has never been discussed in accounting studies.
Peran Aktor Pengamanan Keefektian Penganggaran: Studi Etnometodologi Di Sektor Publik Husna, Sabna Daniela; Krisno Septyan
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1780

Abstract

This study aims to understand the meaning of the role of the Program and Budget Head in maintaining budget effectiveness at the Cilandak District office. This research took place in the Cilandak District office. Data were obtained through source triangulation and data triangulation. Source triangulation was carried out through interviews with the Head of Programs and Budgets and the Spending Treasurer. Meanwhile, data triangulation was obtained through the Budget Implementation Document (DPA) and the 2020 & 2021 Budget Realization Report. This researcher uses an ethnomethodological approach. The use of ethnomethodology aims to see the routines of the Head of Programs and Budgets in budgeting. The results of the study show that the preparation of the budget is quite good and effective, but cooperation between Heads of Sections is still needed in absorbing the budget, and if budget absorption is still below 91% it will have an impact on performance appraisal in the coming fiscal year.
Akuntabilitas Orang Tua Terhadap Anak Dalam Aspek Finansial Hermawan, Alifya Putri; Kamilia, Andini Dwi; Amalia, Natasha; Septyan, Krisno
Accounting Student Research Journal Vol 2 No 2 (2023): ASRJ - September 2023
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62108/asrj.v2i2.5884

Abstract

Penelitian ini bertujuan untuk mengetahui bentuk akuntabilitas orang tua terhadap anak dalam aspek finansial dan kepada siapa orang tua melaporkan pertanggungjawabannya itu. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan teknik pengambilan data melalui wawancara dan dilakukan triangulasi data dengan mewawancarai sumber yang terkait. Hasil dari penelitian ini adalah anak merupakan amanah dan akuntabilitas orang tua terhadap anak dilaporkan dan dipertanggungjawabkan kepada pemberi amanah. Bentuk akuntabilitas orang tua terhadap anak bukanlah akuntabilitas yang berbentuk fisik melainkan akuntabilitas kasih sayang yang tulus kepada anak.
Anak itu Aset atau Beban? Nurochman, Zharfania; Wibowo, Assyifa Azzahra; Fitriah, Nurjanatul; Rumahorbo, Anna Mora; Jianiar, Nurlita Syaharani; Septyan, Krisno
Accounting Student Research Journal Vol 3 No 1 (2024): ASRJ - Maret 2024
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62108/asrj.v3i1.7614

Abstract

Penelitian ini bertujuan untuk menggali secara mendalam mengenai pemahaman makna anak dari sudut pandang orang tua, apakah anak merupakan aset atau beban. Metode yang kami gunakan dalam penelitian ini adalah metode kualitatif dengan pendekatan deskriptif. Informan dalam penelitian ini berjumlah empat informan yaitu dua ayah dan dua ibu karena peneliti berniat mengetahui makna anak dalam sudut pandang orang tua. Berdasarkan penelitian yang telah dilakukan, kami mendapatkan hasil bahwa anak memiliki arti yang sangat penting dalam sudut pandang orang tua dan sangat melekat pada makna aset. Anak dianggap sebagai anugerah dari Tuhan Yang Maha Esa yang artinya anak adalah amanah yang harus dijaga dan dirawat dengan penuh kasih sayang. Selain itu, anak merupakan penerus keluarga yang akan meneruskan warisan, adat dan istiadat keluarga.
Sosialisasi akuntansi syariah idealis bagi mahasiswa akuntansi program diploma Septyan, Krisno; Maulana, Agus
Pengmasku Vol 4 No 2 (2024)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v4i2.1192

Abstract

Diploma Program Accounting students are prepared with various graduate profiles but are not designed as Sharia accountants even though in practice Sharia financial accounting standards have also been issued. Unfortunately, these financial accounting standards have been contaminated by modern accounting science that is godless or secular. So this socialization program needs to be carried out with the aim of liberating the thinking of academic [accountant] communities from the traps of capitalism. The method used is humanist-theocentric in the field of education for both students and the community, socialization is carried out using lecture methods and question and answer discussions. The initial material that we provide is to make students aware that there is a dark side to accounting that needs to be revealed and becomes a reason to migrate towards idealistic accounting. Idealistic Sharia accounting adjusts the form to its place, does not aim to increase assets or make a profit. Idealistic Sharia accounting is often found in everyday life such as household accounting, accounting in the month of Ramadan and hospital accounting. This field needs to be studied by all of us because we will all experience it. Mahasiswa Akuntansi Program diploma dipersiapkan dengan berbagai profil lulusan tapi tidak dirancang sebagai akuntan Syariah padahal prakteknya juga telah terbit standar akuntansi keuangan Syariah. Sayangnya standar akuntansi keuangan tersebut telah terkontaminasi sains akuntansi modern yang tidak berketuhanan atau bersifat sekular. Sehingga program sosialisasi ini perlu dilakukan dengan tujuan untuk membebaskan pemikiran sivitas [akuntan] akademisi dari jerat-jerat kapitalis. Metode yang digunakan adalah humanis-teosentris dalam bidang pendidikan baik kepada mahasiswa maupun masyarakat, sosialisasi dilakukan dengan metode ceramah dan diskusi tanya jawab. Materi awal yang kami berikan adalah menyadarkan kepada mahasiswa bahwa ada sisi gelap akuntansi yang perlu diungkap dan menjadi alasan untuk hijrah menuju akuntansi idealis. Akuntansi Syariah idealis menyesuaikan bentuk pada tempatnya, tidak bertujuan untuk meningkatkan asset ataupun memperoleh laba. Akuntansi syariah idealis banyak ditemui dalam kehidupan sehari-hari seperti akuntansi rumah tangga, akuntansi di bulan ramadhan dan akuntansi rumah sakit. Bidang tersebut perlu dipelajari oleh kita semua karena kita semua akan mengalaminya.
Co-Authors Achdiar Redy Setiawan Agus Maulana Aji Dedi Mulawarman Aldila Novrianisya Alnisa Min Fadlillah Amalia, Natasha Andrean Muhammad Anwar Annisa, Azizatun Aulia Salsabila Putri Ayunita Ajengtiyas Saputri Mashuri Danang Mintoyuwono Devi Suprasti Fadhli Suko Wiryanto Febriansyah, Ari Fitriah, Nurjanatul Gading, Meiwindriya Mutya Hermawan, Alifya Putri Husna, Sabna Daniela Husnah Nur Laela Ermaya Irfansyah Irfansyah Irfansyah Irfansyah Iwan Triyuwono Jianiar, Nurlita Syaharani Julianto, Wisnu Julianto, Wisnu Kamilia, Andini Dwi Karimah, Diva Azka Lestari, Melati Indah Lingga Sekar Arum Mikail Rizki Heryawan Min Fadlillah, Alnisa - Mintoyuwono, Danang Monica Citra Qurrota Aini Nabila Fairuz Fatin Nurochman, Zharfania Praptiningsih, Praptiningsih Putri, Alsyahrani Raditya Putri, Anggie Wiyana Ramandha, Balance Stefany Ranti Nugraheni Rosidi * Rumahorbo, Anna Mora Setyawan, Andy Shafwan, Muhammad Alif Sufyati HS Tati Handayani Wahyudi, Chandra Tri Wibowo, Assyifa Azzahra Wisnu Julianto Wisnu Julianto Wisnu Julianto Wisnu Julianto Wisnu Julianto