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Accounting Journal of Ibrahimy (AJI)
Published by Universitas Ibrahimy
ISSN : 30266661     EISSN : 30266653     DOI : https://doi.org/10.35316/aji
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Accounting Journal of Ibrahimy (AJI) merupakan Jurnal Akuntansi, Audit, Finansial dan Bisnis yang diterbitkan oleh Program Studi Akuntansi Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo, terbit dua kali setiap tahun, yaitu April dan Oktober. Tim Redaksi menerima publikasi ilmiah berupa artikel hasil penelitian lapangan, penelitian pengembangan dan kajian kepustakaan di bidang akuntansi dengan konsentrasi akuntansi keuangan, akuntansi manajemen, akuntansi biaya, akuntansi sektor publik, SIA, akuntansi perpajakan, akuntansi syariah, akuntansi perbankan, audit, akuntansi keperilakuan, akuntansi lingkungan dan sosial, serta bidang finansial dan bisnis. Tim Redaksi mengundang para akademisi, dosen, peneliti dan praktisi untuk berpartisipasi mengirimkan karya terbaik. e-ISSN : 3026-6653 (Online) p-ISSN : 3026-6661 (Cetak)
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 36 Documents
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DAMPAK INTELLECTUAL CAPITAL DISCLOSURE DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DI INDONESIA adi reso sentono; Rina Yuniarti; Tezar Arianto
Accounting Journal of Ibrahimy (AJI) Vol 2 No 2 (2024): Oktober
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v2i2.6030

Abstract

Di Indonesia, penerapan aset tetap dalam praktik akuntansi telah berkembang signifikan, didorong oleh kemajuan dalam teknologi dan ilmu pengetahuan, yang kini merupakan komponen esensial dari ekonomi modern. Studi ini mengeksplorasi dampak intellectual capital disclosure (ICD) dan kinerja keuangan terhadap nilai perusahaan di industri manufaktur selama periode 2017 hingga 2021. Dengan menggunakan pendekatan kuantitatif, penelitian melibatkan 193 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, dan menganalisis 275 observasi yang diseleksi berdasarkan kriteria yang ditetapkan sebelumnya. Temuan dari analisis regresi menunjukkan bahwa baik pengungkapan modal intelektual maupun kinerja keuangan, yang diukur melalui return on assets (ROA), memiliki kontribusi positif dan signifikan dalam meningkatkan nilai perusahaan.
The Pengaruh Penggunaan E-Payment terhadap Perubahan Perilaku Konsumsi: Studi Kasus Mahasiswa Fakultas Keislaman Universitas Trunojo Madura: E-payment, Marketplace, Perilaku Konsumtif faros burneh sherbu; Moh. Karim
Accounting Journal of Ibrahimy (AJI) Vol 3 No 1 (2025): April
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v3i1.6426

Abstract

At this time, technological developments have a major impact on human life in various fields, one of which has an impact on the economic sector, the purpose of this study aims to determine the effect of e-payment on consumer behavior through purchases in the marketplace. The method used in this research is quantitative, relying on the distribution of questionnaires with several questions contained in geogle form media and supporting articles related to the research theme. The results of the study prove that the existence of one of the products in the current economic field, namely e-payment, greatly affects the consumptive behavior of consumers. Because in its application e-payment is very effective and makes it easier for buyers and sellers to make a transaction.
IMPLEMENTASI AKUNTANSI SEWA ASET SEBELUM DAN SESUDAH PENERAPAN PSAK 73 PADA LAPORAN KEUANGAN PT AS: IMPLEMENTASI AKUNTANSI SEWA ASET SEBELUM DAN SESUDAH PENERAPAN PSAK 73 PADA LAPORAN KEUANGAN PT AS Asfufi Nanang
Accounting Journal of Ibrahimy (AJI) Vol 3 No 1 (2025): April
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v3i1.6993

Abstract

This study examines the impact of the implementation of asset lease accounting before and after the enactment of PSAK 73 on the financial statements of PT AS. The research method uses a qualitative method with interview and observation data collection techniques. The results showed that PT AS before applying PSAK 73, the company applied PSAK 73 to replace PSAK 30 where for leased assets by recognising compressor and vehicle assets as operating leases so as to recognise rental expenses for each payment at the end of the period. After the company applies PSAK 73, the company recognises the lease of the two assets as a finance lease where the company will recognise right-of-use assets and lease liabilities on the statement of financial position and recognise amortisation expense at the end of the period. Implementation is inflicted on the financial statements before and after the implementation of PSAK 73 to make capitalisation of assets and record a reclassification journal for these change.
ETHICAL CORPORATE GOVERNANCE BASED ON ISLAMIC PERSPECTIVE Dianidza Arodha
Accounting Journal of Ibrahimy (AJI) Vol 3 No 1 (2025): April
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v3i1.7036

Abstract

This study explores the concept of ethical corporate governance from an Islamic perspective, emphasizing integrating moral values and Shariah principles in modern organizational management. Unlike conventional corporate governance models that focus primarily on regulatory compliance and shareholder interests, the Islamic approach centers on accountability to Allah (God), ethical leadership (amanah), justice (adl), and social responsibility (maslahah). This paper analyzes key elements of corporate governance—such as transparency, accountability, fairness, and commitment—through the lens of Islamic teachings derived from the Qur'an and Hadith. By examining contemporary case studies and theoretical frameworks, the study demonstrates how Islamic ethical principles can strengthen governance structures, promote trust, and prevent corruption in both private and public institutions. The findings suggest that applying an Islamic ethical framework to corporate governance enhances organizational integrity and contributes to sustainable economic development and societal well-being. This research contributes to the growing discourse on ethical business practices and offers practical insights for Muslim-majority countries seeking to align corporate behavior with Islamic values.
Pemanfaatan Laba dan Arus Kas dalam Memprediksi Kondisi Financial Distress Nur Hafida; Achmad; Roni Yanto
Accounting Journal of Ibrahimy (AJI) Vol 3 No 1 (2025): April
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v3i1.7059

Abstract

The development of science, technology, and communication that was increasingly advanced can have an impact on the economic competition of companies. The need for funds that were not small must be able to anticipate internal and external problems. Financial distress conditions can occur at any time in every company. One way to find out the condition of the company was to analyze the company's financial ratios and find out profit information as a basis for decision making for investors. In terms of investing in shares, cash flow information is the basis for decision making for creditors and for providing loans to companies. This study aims to test the effect of profit and cash flow on financial distress conditions in property, real estate and construction sector companies listed on the Indonesia Stock Exchange in 2020-2023. The research data used secondary data from the official website of the Indonesia Stock Exchange in the form of the company's annual financial report for 2020-2023. The research sample was taken using a purposive sampling technique. The data analysis method was in the form of quantitative analysis using logistic regression analysis. Hypothesis testing used SPSS Statistics 26 software. The results of the Hypothesis Test revealed that profit measured using the gross profit margin ratio has a significant effect on financial distress conditions. Meanwhile, profit is measured using the net profit margin ratio, return on assets, and return on equity do not have a significant effect on financial distress conditions. While profit was measured using the net profit margin ratio, return on assets, and return on equity do not have a significant effect on financial distress conditions. Cash flow was measured by the operating cash flow ratio, cash coverage ratio to current liabilities, capital expenditure ratio and total debt ratio do not have a significant effect on financial distress conditions.
Analisis Penentuan Harga Jual Berdasarkan Metode Cost PLus Pricing di Toko Lutfiyah Jaya dan di Toko Kak Ros Badung Bali Lutfiyah
Accounting Journal of Ibrahimy (AJI) Vol 3 No 1 (2025): April
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v3i1.7062

Abstract

The decision to determine the selling price and calculate the cost of goods sold is very important in increasing a small business because in addition to affecting the profit income that small businesses want to achieve, it can also affect survival. Determining the selling price to determine the price that will be set in the sales that will be marketed. Determining the selling price must be able to cover product costs, marketing costs and administrative costs that arise, and the desired profit. This study aims and focuses on finding out (1) The method of determining the selling price at Lutfiyah's shop and Kak Ros's shop in Badung Bali, (2) Analysis of determining the selling price at Lutfiyah Jaya and at Kak Ros's shop in Badung Bali based on the cost plus pricing method. This study uses a qualitative approach and this study uses producers as the object of research. Data collection techniques use observation, interviews, and documentation. Data analysis uses synergy starting from data collection, data reduction, and data presentation. The results of the study show (1) The method of determining the selling price at Lutfiyah Jaya and Kak Ros's shop in Badung Bali is only by adding 10% to the purchase price. (2) Analysis of determining the selling price at Lutfiyah Jaya and Kak Ros's shop in Badung Bali shows that the calculation of the company's production cost is lower than the calculation of the production cost using the full costing method by calculating the costs that have been and will be incurred by the company, then added with a profit mark-up. Meanwhile, by using the cost plus pricing method with a mark-up, the selling price becomes greater than according to the company.
ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN PADA PENGELOLAAN LIMBAH DI PABRIK GULA ASSEMBAGOES SITUBONDO Anandatul Firdausia; Abd. Mujib; Setyawardhana Nugraha
Accounting Journal of Ibrahimy (AJI) Vol 3 No 1 (2025): April
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v3i1.7067

Abstract

The current rise in environmental issues indirectly requires companies to think about their environment. Environmental accounting reporting is needed to provide relevant information to stakeholders and also increase public trust. In addition to being profit-oriented, companies also need to think about several aspects including social and environmental. This study uses a qualitative methodology with descriptive analysis with the aim of concluding something specific so that it becomes general. Research data was obtained by conducting interviews with 3 employees at PG. Assembagoes Situbondo. The results of this study indicate that the environmental costs incurred by PG. Assembagoes are not in accordance with PSAK No. 1 of 2015 because there is no specific presentation and disclosure of environmental information. Meanwhile, regulations related to waste, namely the regulation of the Minister of Environment and Forestry of the Republic of Indonesia Number 56 of 2016 with regulations related to CSR programs, namely the Limited Liability Company Law Article 74 Number 40 of 2007, are in accordance with existing regulations. Environmental accounting and CSR programs that have been implemented by the Assembagoes Sugar Factory support business sustainability by providing positive and negative impacts on the Company.  
ANALISIS IMPLEMENTASI GOOD CORPORATE GOVERNANCE DI BANK BPR JATIM BANK UMKM JAWA TIMUR CABANG BONDOWOSO Lailatul Holifah
Accounting Journal of Ibrahimy (AJI) Vol 3 No 2 (2025): Oktober
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v3i2.7071

Abstract

Good corporate governance was a factor that can determine the success and sustainability of a corporate entity. In banking magazines, BPR Jatim Bank, a micro, small, and medium enterprise bank in East Java, implements good corporate governance to support its operational activities. This study used a qualitative approach, aimed to illustrate the implementation of good corporate governance at BPR Jatim Bank, a micro, small, and medium enterprises bank in East Java, Bondowoso branch. Data collection techniques were carried out through observation, interviews, and documentation in May 2024. Furthermore, data processing and analysis utilized reduction, display, and conclusion drawing. The conclusion of this research was that the implementation of good corporate governance plays a significant role in decision-making, which was part of corporate governance, and it had become a necessity for companies to apply it effectively, not only to control and ensure the sustainability of the company. Operational activities had been carried out quite well with the presence of good corporate governance, as evidenced by the smooth functioning of each division's SOPs, which apply the five principles of good corporate governance: transparency, accountability, responsibility, independence, and fairness. It was hoped that the results of this research can serve as information for various stakeholders so that they can apply and enhance the implementation of good corporate governance
PENGARUH OBLIGASI SYARIAH (SUKUK) TERHADAP LIKUIDITAS PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Rizki Ramadhan; Multazimah; Mutia Arfiani
Accounting Journal of Ibrahimy (AJI) Vol 3 No 1 (2025): April
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v3i1.7074

Abstract

The objectives of this research are to find out and examine the effects of sharia bonds (sukuk) on the liquidity in companies listed on the Indonesia Stock Exchange. the object of this research is the sector of telecommunications companies that issue sukuk in Indonesia. the research method used is descriptive with a quantitative approach this study uses secondary data with a sample of 4 companies that issue sharia bonds (sukuk) in Indonesia for the 2019-2022 sample time or as many as 16 sample. hypothesis testing in this study uses simple regression analysis. the analysis is made by using SPSS 25 software. the funding of this research indicates that partially sharia bonds (sukuk) do not have any effects on the liquidity.
Analysis of Motor Vehicle Tax Revenue (PKB) in Increasing Local Revenue (PAD) of Jambi Province for The Period 2018-2022 Dewi Safitri; Nyayu Fadilah; Friska Artaria
Accounting Journal of Ibrahimy (AJI) Vol 3 No 2 (2025): Oktober
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v3i2.7078

Abstract

Taxes were a very important state source that supports development programs and is sourced from within the country. This study aimed to analyze and determine the acceptance of motor vehicle tax (PKB) in increasing Jambi Province's local revenue (PAD) for the 2018-2022 period. This research was narrative with a descriptive approach, using secondary data. The data processed was PKB revenue data and PAD for the 2018-2022 period obtained from the Jambi Province Regional Financial and Revenue Management Agency (BPKPD). This study used data analysis by calculating the effectiveness of PKB revenue realization and the level of PKB contribution in increasing local revenue. Based on the results of the study, during the 2018-2022 period the average level of effectiveness of PKB revenue was 106.40%. And the contribution of PKB amounted to 28.15%. Besides the high level of effectiveness of PKB revenue, there were obstacles in PKB revenue due to lack of public awareness of motor vehicle taxes.

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