Articles
<![CDATA[MEMBANGUN AKUNTANSI MANAJEMEN SYARIAH: MENDESAKKAH? ]]>
<![CDATA[., Sonhaji]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 4, No 1 (2013): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1492.902 KB)
<![CDATA[Abstract: Developing Syaria Management Acoounting: Is it Urgent? Accounting Management was born from the root of Western capitalism characterized with egoistic, materialistic and individualistic values that potentially cause disfunctional behavior. Management Accounting is related more with behavioral aspect. This article seeks to identify the basic behavioral assumptions using an Islamic perspective. Islam worldview can be used to develop Sharia Management Accounting by using the rule: "maintain the good from the past, take the better from today, and if you can not accept all, do not reject everything". Further improvements need to be made, both in terms of ideas as well as research concepts. It is not only urgent but there must also be willingness to develop syaria management accounting.Abstrak: Membangun Akuntansi Manajemen Syariah: Mendesakkah?. Akuntansi manajemen lahir dari ârahimâ kapitalisme dalam pola pikir barat yang bercirikan muatan egoistik, materialistik dan individualistik yang potensial menimbulkan perilaku disfungsional. Akuntansi manajemen banyak berkaitan dengan keperilakuan. Artikel ini berusaha mengidentifikasi asumsi-asumsi dasar keperilakuan dengan menggunakan worldwiew Islam yang selanjutnya dapat digunakan untuk membangun akuntansi manajemen syariah. Upaya ini dapat dilakukan dengan menggunakan kaidah âmemelihara yang lama yang baik, dan mengambil yang baru yang lebih baik serta jika tidak bisa menerima semuanya jangan tolak semuanyaâ. Perbaikan lebih lanjut perlu terus dilakukan baik dari segi pemikiran konsep maupun penelitian. Hal ini bukan saja mendesak namun juga harus ada kemauan untuk melakukan.]]>
<![CDATA[PEMBERDAYAAN SANTRI UPAYA OPTIMALISASI RUANG TERBUKA HIJAU DAN PENATAAN LANDSCAPE DI PONPES EL-YASMIN ]]>
<![CDATA[Bunyamin, Bunyamin]]>;
<![CDATA[Munfariqoh, Siti]]>;
<![CDATA[Muslichah, Muslichah]]>;
<![CDATA[Sonhaji, Sonhaji]]>;
<![CDATA[Syadeli, Moh.]]>;
<![CDATA[Kusnanto, Anang Amir]]>;
<![CDATA[Sunarto, Sunarto]]>;
<![CDATA[Prajoga, Uke]]>;
<![CDATA[Sugiono, Djoko]]>;
<![CDATA[Ratnasari, Siwi Dyah]]>;
<![CDATA[Andiani, Lidia]]>
<![CDATA[ Jurnal Abdi Masyarakat Vol 5, No 1 (2021): Jurnal Abdi Masyarakat November 2021 ]]>
Publisher : <![CDATA[Universitas Kadiri ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30737/jaim.v5i1.1964
<![CDATA[The increasingly narrow land in urban areas makes people have to take advantage of the existing land. The concept of urban farming provides a solution by creating green open land in the midst of dense urban buildings. Empowerment of students is a positive effort to realize the goal of Islamic boarding schools to equip students with religious knowledge and general knowledge.The objectives of this activity are: 1) To increase the knowledge and skills of the students in farming on limited land. 2) Provide knowledge about urban farming that can foster an entrepreneurial spirit in the students. 3) Creating a new source of income for the cottage at least from the results of urban farming that can be consumed by the residents of the Islamic boarding school so that they can save on shopping expenses. 4) Empowering productive economic activities in Islamic boarding schools.The implementation method is carried out through training for students, coaches and teachers at Ponpes El Yasmin Banjararum, Singosari, Malang. The result of this activity is to increase the knowledge of the students to learn to live independently, foster an entrepreneurial spirit and fulfill the needs of vegetables independently.]]>
<![CDATA[MEMBANGUN AKUNTANSI MANAJEMEN SYARIAH: MENDESAKKAH? ]]>
<![CDATA[Sonhaji Sonhaji]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 4, No 1 (2013): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1492.902 KB)
|
DOI: 10.18202/jamal.2013.04.7186
<![CDATA[Abstract: Developing Syariah Management Accounting : Is it Urgent? Accounting Management was born from the root of Western capitalism characterized with egoistic, materialistic and individualistic values that potentially cause disfunctional behavior. Management Accounting is related more with behavioral aspect. This article seeks to identify the basic behavioral assumptions using an Islamic perspective. Islam worldview can be used to develop Sharia Management Accounting by using the rule: "maintain the good from the past, take the better from today, and if you can not accept all, do not reject everything". Further improvements need to be made, both in terms of ideas as well as research concepts. It is not only urgent but there must also be willingness to develop syaria management accounting.Abstrak: Membangun Akuntansi Manajemen Syariah: Mendesakkah? Akuntansi manajemen lahir dari “rahim” kapitalisme dalam pola pikir barat yang bercirikan muatan egoistik, materialistik dan individualistik yang potensial menimbulkan perilaku disfungsional. Akuntansi manajemen banyak berkaitan dengan keperilakuan. Artikel ini berusaha mengidentifikasi asumsi-asumsi dasar keperilakuan dengan menggunakan worldwiew Islam yang selanjutnya dapat digunakan untuk membangun akuntansi manajemen syariah. Upaya ini dapat dilakukan dengan menggunakan kaidah “memelihara yang lama yang baik, dan mengambil yang baru yang lebih baik serta jika tidak bisa menerima semuanya jangan tolak semuanya”. Perbaikan lebih lanjut perlu terus dilakukan baik dari segi pemikiran konsep maupun penelitian. Hal ini bukan saja mendesak namun juga harus ada kemauan untuk melakukan.]]>
<![CDATA[SISTEM INFORMASI AKUNTANSI MANAJEMEN SYARIAH UNTUK ORGANISASI ISLAM ]]>
<![CDATA[Sonhaji Sonhaji]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 8, No 1 (2017): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (735.433 KB)
|
DOI: 10.18202/jamal.2017.04.7039
<![CDATA[Abstrak: Sistem Informasi Akuntansi Manajemen Syariah untuk Organisasi Islam. Studi ini bertujuan mengonstruksi rerangka Sistem Informasi Akuntansi Manajemen Syariah (SIAMSy) bagi organisasi Islam (OrIs). Metode penelitian menggunakan pendekatan zikir, doa, tafakur dan tazkiyah (ZDT). Data dikumpulkan dari sumber teks, yaitu Al-Quran, Sunnah dan khabar sodiq serta dari pengelola OrIs dan intelektual Islam. Data dianalisis melalui diri sebagai alat analisis dan Metafora Siklus Kehidupan Manusia (MSKM). Studi ini menghasilkan rerangka SIAMSy yang berfungsi sebagai pedoman penyusunan informasi guna pencapaian tujuan hasanah OrIs. Abstract: Shariah Management Accounting Information System for Islamic organization. The study aims to construct framework of Shariah Management Accounting Information System (ShMAIS) for Islamic organization. The Research method used dhikr, prayer, tafakkur and tazkiyyah approach. Data from the source of text; the Qur'an, the Sunnah and sodiq (good) information as well as from informant. Data were analyzed through self as a major analytical tool and Human Life Cycle Metaphor. Result of the study is framework of ShMAIS which serves as the preparation of the information for achieving the hasanah objectives of Islamic organization.]]>
<![CDATA[PENGARUH PEMAKNAAN KERJA, INSENTIF DAN SISTEM PEMBAYARAN TERHADAP KINERJA MELALUI KEPUASAN KERJA ]]>
<![CDATA[Adi Pramono]]>;
<![CDATA[Sonhaji Sonhaji]]>;
<![CDATA[Tachjudin Tachjudin]]>
<![CDATA[ Akutansi Bisnis & Manajemen ( ABM ) Vol 28 No 1 (2021): April ]]>
Publisher : <![CDATA[STIE Malangkucecwara ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (386.669 KB)
|
DOI: 10.35606/jabm.v28i1.809
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh pemaknaan kerja, insentif dan sistem pembayaran terhadap kinerja melalui kepuasan kerja. Sampel penelitian sebanyak 85 perangkat desa di Kabupaten Pasuruan Jawa Timur. Data dikumpulkan melalui kuesioner dan dianalisis dengan menggunakan analisis jalur. Penelitian ini menemukan bahwa pemaknaan kerja dan sistem pembayaran memengaruhi kepuasan kerja perangkat desa sedangkan insentif tidak terbukti berpengaruh. Selanjutnya kepuasan kerja tidak terbukti memengaruhi kinerja.]]>
<![CDATA[Artikulasi Nilai Budaya ”Palang Pintu” dan Sistem Informasi Akuntansi ]]>
<![CDATA[Darti Djuharni]]>;
<![CDATA[Sonhaji Sonhaji]]>;
<![CDATA[Rimi Gusliana Mais]]>;
<![CDATA[Nur Alimin Aziz]]>
<![CDATA[ Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 4, No 3 (2020) ]]>
Publisher : <![CDATA[Jur. Akuntansi, Politeknik Negeri Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33795/jraam.v4i3.010
<![CDATA[AbstractThis study aims to explore the Betawi cultural "Palang Pintu" in the design of Accounting Information Systems. This cultural is expressed in four steps at the traditional Betawi wedding event which consists of; greetings, rhymes, fighting silat, and able to read al Quran. This study uses a qualitative approach, data collected through text and interviews, then analyzed by the approach to "Palang Pintu" culture and the articulated with the design of the SIA. Result of study of the "Palang Pintu" provides a platform and guidance for business conduct that is not only material dimension but also transcendental dimension.AbstrakPenelitian ini bertujuan menggali nilai budaya Betawi ”Palang Pintu” dalam perancangan Sistem Informasi Akuntansi (SIA). Budaya ini diekpresikan ke dalam empat langkah pada acara pernikahan adat Betawi yang terdiri atas; salam, adu pantun, adu silat dan adu ngaji. Penelitian ini menggunakan pendekatan kualitatif dengan data dikumpulkan melalui teks dan wawacara, yang selanjutnya dianalisis dengan pendekatan nilai budaya ”Palang Pintu” yang kemudian diartikulasikan dengan perancangan SIA. Hasil penelitian menunjukkan bahwa SIA yang dirancang dan dioperasionalkan dengan perspektif “Palang Pintu” memberikan pijakan dan panduan pelaksanaan bisnis yang tidak hanya berdimensi material namun juga berdimensi transendental.]]>
<![CDATA[PERGANTIAN AUDITOR SEBAGAI UPAYA MENJAGA INDEPENDENSI ]]>
<![CDATA[Darti Djuharni]]>;
<![CDATA[Annisa Dini Fathonah]]>;
<![CDATA[Sonhaji Sonhaji]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol 14, No 2 (2022) ]]>
Publisher : <![CDATA[Graduate School, Widya Mandala Catholic University Surabaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (295.896 KB)
|
DOI: 10.33508/jako.v14i2.3534
<![CDATA[Research Purposes. This study aims to examine and analyzeg factors related to auditor replacement.Research Method. The unit of analysis in this study is all property and real estate sector companies listed on the Indonesia Stock Exchange, and 23 companies are taken as samples that meet the criteria, the total number observed is 92 in the form of annual reports for the 2016-2019 period. Data were analyzed using logistic regression analysis.Research Result and Findings. The results of this study reveal that management turnover and audit fees have no effect on auditor switching, while audit delay affects auditor switching. The results of this research are expected to be a consideration for companies in making decisions for auditor replacement. ]]>
<![CDATA[The Objectives of Sharia Management Accounting Information Reporting: Identification of Values and Characteristics ]]>
<![CDATA[sonhaji sonhaji]]>;
<![CDATA[Abdul Kadir Usri]]>;
<![CDATA[Hedher Tuakia]]>
<![CDATA[ Journal of Accounting, Business and Management (JABM) Vol 28 No 2 (2021): October ]]>
Publisher : <![CDATA[STIE Malangkucecwara ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31966/jabminternational.v28i2.853
<![CDATA[There is an idea to build sharia management accounting starting from constructing the sharia management accounting conceptual framework. The framework has been developed, one of which contains the objectives of sharia management accounting information reporting. This article aims to develop further the objectives of sharia management accounting information reporting to find the value and characteristics of sharia management accounting information. Qualitative research is used in this study. The data in the form of text were analyzed using the reflective method. The analysis uses a quadrant that articulates the objectives of sharia management accounting information reporting with the management hierarchy and the network of value-creating activities. The study found the nature, type, and value of information that should be presented by a sharia management accounting information system.]]>
<![CDATA[CREDO ORGANIZATIONAL CULTURE AND ORGANIZATIONAL COMMITMENT AS PREDICTORS OF JOB SATISFACTION AND INTENTION TO LEAVE ]]>
<![CDATA[Siwi Ratna]]>;
<![CDATA[Yupono Bagyo]]>;
<![CDATA[Nunung Suzana Widiyanti]]>;
<![CDATA[Sunarto Sunarto]]>;
<![CDATA[Sonhaji Sonhaji]]>
<![CDATA[ Journal of Accounting, Business and Management (JABM) Vol 29 No 2 (2022): October ]]>
Publisher : <![CDATA[STIE Malangkucecwara ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31966/jabminternational.v29i2.868
<![CDATA[This study aims to determine the effect of Credo Organizational Culture and Organizational Commitment on Intention to Leave with Job Satisfaction as a Mediation Variable at PT. Johnson & Johnson Indonesia, Medical Division.This type of research is survey research using a quantitative approach. The study population was the employees of PT. Johnson & Johnson Indonesia, especially in the Medical Division, which amounted to 70 employees, while the total sample was 60 respondents who were taken using the Slovin's equation. Data collection was carried out by means of a questionnaire. The data analysis technique used is Structural Equation Modeling (SEM) with Smart PLS (Partial Least Square) software.The results in this study indicate that: 1) Credo Organizational Culture has a positive and significant effect on Job Satisfaction. 2) Organizational Commitment has a positive and significant effect on Job Satisfaction, 3) Job Satisfaction has a negative and un significant effect on Intention to Leave (4) Credo Organizational Culture has a negative and significant effect on Intention to Leave (5) Organizational Commitment has a positive and significant effect on Intention to Leave. The results also show that organizational commitment is a variable that has a dominant effect on intention to leave. The findings of this study suggest that employees' high levels of commitment influence their desire to leave.]]>
<![CDATA[Moderasi Personalitas atas Nilai Sosial dan Minat Karir Mahasiswa sebagai Akuntan Publik (Personality Moderation of Social Values and Career Interests of Students as Public Accountants) ]]>
<![CDATA[Sonhaji Sonhaji]]>;
<![CDATA[Catharina Vira Kartika]]>;
<![CDATA[Hanif Mauludin]]>
<![CDATA[ Akutansi Bisnis & Manajemen ( ABM ) Vol 29 No 2 (2022): Oktober ]]>
Publisher : <![CDATA[STIE Malangkucecwara ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35606/jabm.v29i2.1105
<![CDATA[Pengaruh personalitas terhadap pemilihan karir telah banyak dikaji sebagai anteseden yang menghasilkan temuan yang berbeda. Kebaruan dari Penelitian ini adalah menguji pengaruh nilai sosial terhadap pilihan karir sebagai akuntan publik dengan personalitas sebagai moderasi. Penelitian dilakukan pada mahasiswa jurusan akuntansi sekolah ekonomi Malangkucecwara. Data dikumpulkan menggunakan kuesioner dan didistribusikan pada 52 responden. Uji hipotesis dengan partial least square. Penelitian ini membuktikan bahwa Personalitas memoderasi pengaruh nilai social terhadap minat karir mahasiswa akuntansi sebagai akuntan publik.Temuan ini sekalgus menegaskan bahwa nilai sosial dan minat karir sebaiknya tidak dilihat dari satu sisi, peran aspek personalitas juga sangat kuat.]]>
