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All Journal Jurnal Akuntansi Multiparadigma Indonesian Journal of Law and Economics Review AJAR (Asian Journal of Accounting Research) (e-Journal) EJOIN : Jurnal Pengabdian Masyarakat
Habiburrochman .
Department Of Accounting, Fakultas Ekonomi Dan Bisnis, Universitas Airlangga, Surabaya, Indonesia
Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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PENERAPAN PSAK NO.109 ATAS PENGUNGKAPAN WAJIB DAN SUKARELA Puspitasari, Yulifa; ., Habiburrochman
Jurnal Akuntansi Multiparadigma Vol 4, No 3 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (435.899 KB)

Abstract

Abstract: The application of PSAK No.109 on Mandatory and Voluntary Disclosures. The purpose of this research was to understand the impact of PSAK No. 109 about Akuntansi Zakat and Infaq/Sedekah on mandatory and voluntary disclosure. This study employed a case study method and comparative literature/documentary studies between financial statements of BAZNAS and financial statements of Yayasan Yatim Mandiri. The findings indicated that there was incompliance of disclosure with PSAK No.109. There were also some wakaf issues that have not been accommodated by PSAK No.109, which ultimately affected the disclosure of LAZ. The existence  non-halal funds contrary to Sharia must be removed.Abstrak: Penerapan PSAK No.109 atas Pengungkapan Wajib dan Sukarela. Tujuan dari penelitian ini adalah untuk memahami dampak dari PSAK No 109 tentang akuntansi Zakat Infaq dan/Sedekah pada pengungkapan wajib dan sukarela. Penelitian ini menggunakan metode studi kasus dan studi banding literatur/dokumentasi antara laporan keuangan BAZNAS dan laporan keuangan Yayasan Yatim Mandiri. Temuan menunjukkan bahwa ada ketidakpatuhan pengungkapan dengan PSAK No.109. Terdapat pula beberapa masalah wakaf yang belum diakomodasi oleh PSAK No.109, yang akhirnya mempengaruhi pengungkapan LAZ. Keberadaan non-halal dana bertentangan dengan syariah harus dihilangkan.
The effect of company characteristics and auditor characteristics to audit report lag Muhammad Rifqi Abdillah; Agus Widodo Mardijuwono; Habiburrochman Habiburrochman
Asian Journal of Accounting Research Volume 4 Issue 1
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-05-2019-0042

Abstract

The purpose of this paper is to examine and analyze the factors that affect an auditor’s efficiency in completing the audit process proxied by audit report lag. The factors used in this study are selected by looking at the characteristics of the company and the characteristics of an auditor.Company characteristics were proxied by the audit committee effectiveness, financial condition, accounting complexity and profitability, whereas auditor characteristics were proxied with auditor reputation, audit tenure and auditors industry specialization. Populations of this study were all manufacturing companies listed in Indonesian Stock Exchange in 2014–2016. Based on the purposive sampling method, the number of samples obtained from 231 companies was 77. Multiple linear regression method was used to analyze this study. Hypothesis testing was done by statistical t-test (partial).The results showed that partially variables of the audit committee effectiveness and profitability had a significant negative effect on audit report lag while the variable financial condition had a significant positive effect on audit report lag. Meanwhile, variables of the accounting complexity, auditor reputation, audit tenure and auditors’ industry specialization did not show significant influence on audit report lag.This study tests both company’s and auditor’s characteristic on audit report lag that as far as authors know never been tested simultaneously.
PENERAPAN PSAK NO.109 ATAS PENGUNGKAPAN WAJIB DAN SUKARELA Yulifa Puspitasari; Habiburrochman Habiburrochman
Jurnal Akuntansi Multiparadigma Vol 4, No 3 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (435.899 KB) | DOI: 10.18202/jamal.2013.12.7211

Abstract

Abstract: The application of PSAK No.109 on Mandatory and Voluntary Disclosures. The purpose of this research was to understand the impact of PSAK No. 109 about Akuntansi Zakat and Infaq/Sedekah on mandatory and voluntary disclosure. This study employed a case study method and comparative literature/documentary studies between financial statements of BAZNAS and financial statements of Yayasan Yatim Mandiri. The findings indicated that there was incompliance of disclosure with PSAK No.109. There were also some wakaf issues that have not been accommodated by PSAK No.109, which ultimately affected the disclosure of LAZ. The existence  non-halal funds contrary to Sharia must be removed.Abstrak: Penerapan PSAK No.109 atas Pengungkapan Wajib dan Sukarela. Tujuan dari penelitian ini adalah untuk memahami dampak dari PSAK No 109 tentang akuntansi Zakat Infaq dan/Sedekah pada pengungkapan wajib dan sukarela. Penelitian ini menggunakan metode studi kasus dan studi banding literatur/dokumentasi antara laporan keuangan BAZNAS dan laporan keuangan Yayasan Yatim Mandiri. Temuan menunjukkan bahwa ada ketidakpatuhan pengungkapan dengan PSAK No.109. Terdapat pula beberapa masalah wakaf yang belum diakomodasi oleh PSAK No.109, yang akhirnya mempengaruhi pengungkapan LAZ. Keberadaan non-halal dana bertentangan dengan syariah harus dihilangkan.
The Effect of Monopoly Power, Asymmetric Information, Transparency and Accountability Towards Intent to Adopt E-Procurement H Habiburrochman; Siti Fatimah
Indonesian Journal of Law and Economics Review Vol 7 (2020): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (58.519 KB) | DOI: 10.21070/ijler.2020.V7.456

Abstract

One of the benefits of e-procurement implementation in reducing corruption in public procurement process, to create good governance. Factors that affect corruption in public procurement process are monopoly power, asymmetric information, and lack of transparency and accountability. This study aims to determine. This research is expected to provide an overview of the potential and benefit of e-procurement in reducing corruption, increasing awareness towards the risk of fraud in public procurement, and provide a contribution to create good governance. The object in this study is the state university in Surabaya. A questionnaire is used to collecting the data, with total respondents are 70 officials. The result from this study shows that independent variable such as monopoly power, information asymmetric, transparency, and accountability have a significant effect on the intention to adopt e-procurement. Support from officials has a significant impact on the adoption of e-procurement.
PEMANFAATAN GRACILARIA SP. SEBAGAI KOMODITAS UNGGULAN DI DESA KUPANG SEBAGAI DAERAH DEVISA RUMPUT LAUT Sofia Ainur Rohma; Nia Soka Jiwanti; Nafiesa Zahra; Yunita Dwi Nurhaliza; Jenny Dwi Herawati; Habiburrochman Habiburrochman
EJOIN : Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (2024): EJOIN : Jurnal Pengabdian Masyarakat, Februari 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/ejoin.v2i2.2373

Abstract

The foreign trade or export sector has a significant impact on Indonesia's economic growth, especially East Java. One of the regencies that is considered to have contributed to increasing exports is Sidoarjo Regency with quite large potential for Gracilaria products. Based on the main issues and opportunities of Sidoarjo district, the research team focused on economic empowerment which was actualized through the Entrepreneurial Village action in the PPK Ormawa program. Based on the issues discovered by the people of Kupang Village, Jabon District, the PPK Ormawa UKM Penalaran team created various innovations in processed food products. The food products have high quality, high marketability, and compete on the market. The products are healthy noodles and meatballs. This has been realized through the "Grapovition" program hence the community is able to make processed seaweed products. Training was also provided in making attractive packaging and digital marketing or "Gracimarket". In addition, the community is also trained to sell and market the products at large local exhibitions directly, through the Marketing by Booth "Marboth" program. Lastly, the "Si Ruru" program is also provided to expand sales of seaweed and processed seaweed products. The innovation programs of community service and empowerment activities carried out in Kupang Village, Jabon Sidoarjo District aims to achieve and realize SDGs points 8, 9, 10 and 17. The PPK Ormawa team measures the program's sustainability at 95% from the benchmark of having a business house to produce processed red seaweed
Co-Authors Isnalita . Jenny Dwi Herawati Mardijuwono, Agus Widodo Muhammad Rifqi Abdillah Nafiesa Zahra Nia Soka Jiwanti Siti Fatimah Sofia Ainur Rohma Sutarto . Yulifa Puspitasari Yulifa Puspitasari Yunita Dwi Nurhaliza