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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Jurnal Akuntansi AKUNESA Jurnal Kajian Akuntansi Gorontalo Accounting Journal Jurnal Ilmiah Padma Sri Kreshna Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu)
Ilahiyah, Mar’a Elthaf
Program Studi Akuntansi, STIESIA Surabaya
Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences

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PRO KONTRA SISTEM AKUNTANSI SYARIAH DI INDONESIA TERKAIT KONVERGENSI IFRS DI INDONESIA ELTHAF ILAHIYAH, MAR'A Elthaf
Jurnal Akuntansi AKUNESA Vol 1, No 1 (2012): AKUNESA (September 2012)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Islamic accounting system is one solution upholding the principles of justice releated to the phenomenon of the conventional accounting system which basics on capitalism. Islamic accounting values postulated to faith and hold fast to the Al-Qur’an and Al-Hadist. But the implementation of syariah in Indonesia, accounting system is pivot on conventional accounting, while the principles of Islamic teachings is a complement to “Islamic” only. PSAK Islamic accounting has not been able to make the parties concerned feel quite statisfied. The problems of applying the syariah based Islamic accounting is nothing completed, Islamic accounting are faced with trouble releated to IFRS.Key words : Islamic accounting system, Conventional accounting system
Analyzing Fraud Diamond for Detecting Fraud Committed with Religiosity as Intervening Variable: Study in Manufacturing Company’s Managers in East Java Jaya, I Made Laut Mertha; Ilahiyah, Mar'a Elthaf
Esensi: Jurnal Bisnis dan Manajemen Vol 10, No 1 (2020)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v10i1.14878

Abstract

This research was conducted to find out the reasons why a manager commits fraud. Diamond fraud model was used in this research. Religiosity variables are used as intervening variables to determine the effect of religiosity in intervening fraudulent actions among managers of manufacturing companies in East JavaThe data analysis techniques used in this study were descriptive analysis and path analysis. The results of the analysis test in this study resulted in several conclusions, namely the Fraud diamond factor proved to have a significant effect on fraud (Fraud) committed by managers of manufacturing companies in East Java. Meanwhile, Fraud diamond (Incentive) factors proved to have no significant effect on fraud (Fraud) committed by managers of manufacturing companies in East Java. In addition, Religiosity was also not able to interfere strongly with the relationship between Fraud diamond on fraud (Fraud) committed by managers of manufacturing companies in East Java. In conclusion, this result of this research proves that the level of religiosity of a manager is not necessarily able to suppress fraud that is committed in the company.
Pembinaan Implementasi E-Filing bagi Pelaku UMKM Kerupuk di Kecamatan Gunung Anyar Kota Surabaya Mertha Jaya, I made laut; Ilahiyah, Mar’a Elthaf Ilahiyah
Jurnal Ilmiah Padma Sri Kreshna Vol 2, No 2 (2020)
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/psk.v2i2.198

Abstract

Usaha  Mikro  Kecil  Menengah  (UMKM)  di  Indonesia  merupakan  salah  satu soko  guru  perekonomian  Indonesia  selain  koperasi. Berdasarkan data Produksi Domestik Bruto (PDB) tahun 2011, UMKM mempunyai kontribusi kurang lebih 57% dari total PDB. Namun demikian, apabila dibandingkan dengan kontribusi UMKM terhadap penerimaan pajak, terdapat miss-match dimana kontribusi UMKM pada penerimaan perpajakan sangat kecil, yaitu kurang lebih 0.5% dari total penerimaan pajak. Oleh karena itu, diharapkan dengan adanya kegiatan pengabdian perpajakan ini melalui pembinaan dan implementasi e-filing bagi para pelaku UMKM Kerupuk di Kecamatan Gunung Anyar, Kota Surabaya diharapkan dapat membantu di bidang pengelolahan pajaknya. Metode atau langkah-langkah pelaksanaan pengabdian masyarakat ini dilakukan dengan cara pemberian materi perpajakan (e-filing), pajak penghasilan (PPh) dan program pendampingan mengenai perpajakan. Kegiatan pengabdian ini menyimpulkan bahwa perlu adanya kesinambungan kegiatan dan evaluasi secara berkala setelah kegiatan pengabdian kepada masyarakat ini dilakukan sehingga para pelaku UMKM Kerupuk di Kecamatan Gunung Anyar, Kota Surabaya dapat berkontribusi dalam pengembangan UMKM di Jawa Timur. Peserta pelaku UMKM Kerupuk di Kecamatan Gunung Anyar, Kota Surabaya memiliki kemampuan dalam menyusun dan mengimplementasikan laporan pajak usahanya secara baik dan benar serta dapat dipertanggungjawabkan. 
Ethics, Behaviors, and Characters of Memayu Hayuning Bawono, Ambrasto Dur Hangkoro Accountant in Java I Made Laut Mertha Jaya; Tjiptohadi Sawarjuwono; Sungkono - Sungkono; Mar'a Elthaf Ilahiyah
Jurnal Kajian Akuntansi Vol 5, No 2 (2021): DESEMBER 2021
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v5i2.5110

Abstract

AbstractThe moral teachings and philosophy of life of the Javanese have a very deep meaning which leads to happiness. This paper aims to provide up-to-date knowledge about the meaning of Ethics, Behavior, and Character of Memayu Hayuning Bawono, Ambrasto dur Hangkoro in accounting profession education in Java, based on Javanese philosophy. This study uses a qualitative method approach, ethnography. The results of this study conclude that ethics, behavior, and character in accounting profession education based on Javanese philosophy are more bars, ruruh, wantah, duga prayoga, nastiti and do not focus on ardana. The character of "dhakah" in him slowly disappeared because the formed "warok" had reached "Wiloka". This finding provides a new aspect for the curriculum development of accounting education programs, so that graduates (accountants) can better understand and interpret the philosophy of human life from the point of view of Javanese philosophy.Keywords: Ethics; Behavior; Accountant profession education character.Abstrak Ajaran moral dan filosofi hidup orang Jawa memiliki makna yang sangat mendalam yang mengarah kepada kebahagiaan. Tulisan ini bertujuan untuk memberikan keterbaruan pengetahuan tentang makna Etika, Perilaku, dan Karakter Memayu Hayuning Bawono, Ambrasto dur Hangkoro pada pendidikan profesi akuntan di Jawa, berdasarkan filsafat Jawa. Penelitian ini menggunakan pendekatan metode kualitatif, etnografi. Hasil penelitian ini menyimpulkan bahwa etika, perilaku, dan karakter pada pendidikan profesi akuntan berlandaskan filsafat Jawa lebih bars, ruruh,wantah,duga prayoga,nastitidan tidak berfokus pada ardana. Karakter dhakah dalam dirinya perlahan sirna karena warok yang terbentuk telah mencapai Wiloka. Temuan ini memberikan aspek baru bagi pengembangan kurikulum program pendidikan akuntansi, agar lulusannya (akuntan) lebih dapat mengerti dan memaknai filosofi hidup manusia dari sudut pandang filsafat Jawa.Kata kunci: Etika; Perilaku; Karakter pendidikan profesi akuntan.
Covid-19 dan Dampaknya Terhadap Kinerja Bank BUMN di Indonesia Mar'a Elthaf Ilahiyah; Miguel Angel Esquivias Padilla; Dian Palupi
Esensi: Jurnal Bisnis dan Manajemen Vol 11, No 1 (2021)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v11i1.19297

Abstract

Covid-19 has increased the risk of financial institutions. As countries struggle to strengthen economic activity and provide various fiscal stimuli to facilitate liquidity in the market, this study questions whether national banks are still in a healthy condition to face uncertainties in the market. This study applies the RGEC (Risk Profile, Good Corporate Governance, Earnings, and Capital) approach to assess the performance of state-owned banks in Indonesia during the new normal period since June 2020 (quarter II and III). Based on the analysis and discussion of this study, it can be concluded that the condition of state-owned banking in Indonesia during the new normal period was still healthy. Bank risk level remains at a safe level. Bank made huge profits and fixed capital is still at a healthy level. Thus, state-owned banks remain competitive and handle risk well. This is supported by the existence of stimulus assistance from the government in the form of the Countercyclical Policy.Cara Mengutip:Ilahiyah, M. E., Padilla, M. A. E., & Palupi, D. (2021). Covid-19 dan Dampaknya Terhadap Kinerja Bank BUMN di Indonesia. Esensi: Jurnal Bisnis dan Manajemen, 11(1), xx-xx. https://doi.org/10.15408/ess.v11i1.19297.
Pembinaan Implementasi E-Filing bagi Pelaku UMKM Kerupuk di Kecamatan Gunung Anyar Kota Surabaya I made laut Mertha Jaya; Mar’a Elthaf Ilahiyah Ilahiyah
Jurnal Ilmiah Padma Sri Kreshna Vol. 2 No. 2 (2020)
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/psk.v2i2.198

Abstract

Usaha  Mikro  Kecil  Menengah  (UMKM)  di  Indonesia  merupakan  salah  satu soko  guru  perekonomian  Indonesia  selain  koperasi. Berdasarkan data Produksi Domestik Bruto (PDB) tahun 2011, UMKM mempunyai kontribusi kurang lebih 57% dari total PDB. Namun demikian, apabila dibandingkan dengan kontribusi UMKM terhadap penerimaan pajak, terdapat miss-match dimana kontribusi UMKM pada penerimaan perpajakan sangat kecil, yaitu kurang lebih 0.5% dari total penerimaan pajak. Oleh karena itu, diharapkan dengan adanya kegiatan pengabdian perpajakan ini melalui pembinaan dan implementasi e-filing bagi para pelaku UMKM Kerupuk di Kecamatan Gunung Anyar, Kota Surabaya diharapkan dapat membantu di bidang pengelolahan pajaknya. Metode atau langkah-langkah pelaksanaan pengabdian masyarakat ini dilakukan dengan cara pemberian materi perpajakan (e-filing), pajak penghasilan (PPh) dan program pendampingan mengenai perpajakan. Kegiatan pengabdian ini menyimpulkan bahwa perlu adanya kesinambungan kegiatan dan evaluasi secara berkala setelah kegiatan pengabdian kepada masyarakat ini dilakukan sehingga para pelaku UMKM Kerupuk di Kecamatan Gunung Anyar, Kota Surabaya dapat berkontribusi dalam pengembangan UMKM di Jawa Timur. Peserta pelaku UMKM Kerupuk di Kecamatan Gunung Anyar, Kota Surabaya memiliki kemampuan dalam menyusun dan mengimplementasikan laporan pajak usahanya secara baik dan benar serta dapat dipertanggungjawabkan. 
Realita Hambatan Pencatatan IAS 41 (Aset Biologis) Bagi UMKM Perikanan Dan Peternakan Di Jawa Timur Mar'a Elthaf Ilahiyah; I Made Laut Mertha Jaya
Gorontalo Accounting Journal Volume 3 Nomor 2 October 2020
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.063 KB) | DOI: 10.32662/gaj.v3i2.1001

Abstract

Biological assets are a unique type of asset, because they undergo growth transformation, and are able to produce an output. This transformation consists of the process of growth, degeneration, production and procreation that can cause a variety of changes qualitatively and quantitatively the life of the asset. This study aims to determine the problem of the reality of obstacles in the application of recording IAS 41 for SMEs fisheries and farming in East Java. Data collection was carried out through the Group Group Discussion (FGD) grouping technique. This data is then processed through three stages, namely: 1) data reduction, 2) data presentation, 3) data analysis and drawing conclusions based on predetermined theories. The results showed that market prices that occurred in Indonesia could not be used as a basis for measuring the value of biological assets in some MSMEs fisheries and farming in East Java. This is because some MSME fisheries and farming actors in East Java are still doing their own estimates in accordance with the conditions of their biological assets. Thus, existing market prices give rise to unreliable information, which allows changes in estimates that differ from time to time according to the life of biological assets.
PERANCANGAN IT BALANCED SCORECARD DI PERGURUAN TINGGI Mar’a Elthaf Ilahiyah; Dian Palupi
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (545.796 KB) | DOI: 10.24034/jiaku.v1i1.4993

Abstract

The implementation of the MEA competition in the field of higher education is undeniably very closely related to the industrial revolution 4.0 where all teaching and learning process systems no longer use traditional systems but require the practice of using advanced IT technology (Information Technology). The study took the object of the UNISLA private university in Lamongan, emphasizing a qualitative case study approach to see how the implementation of IT components became a Balanced scorecard strategy at UNISLA. There are several strategic goals in implementing the IT balanced scorecard at UNISLA, among others (financial perspective: cost efficiency and profit oriented, customer perspective: increasing the satisfaction of UNISLA users including students, lecturers, and education staff, internal business perspective: developing the use of IT as a the main foundation in UNISLA business processes, learning and growth perspectives: evaluation of IT improvement in UNISLA and improvement of UNISLA users' skills.) From the explanation above we can conclude that why the application of IT in the Balanced Scorecard is so important to be applied as a support in the industrial revolution 4.0.
Co-Authors Dian Palupi I Made Laut Mertha Jaya Miguel angel esquivias Padilla, Miguel angel esquivias Sungkono - Sungkono Tjiptohadi Sawarjuwono