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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi Multiparadigma Indonesian Journal of Sustainability Accounting and Management JOURNAL OF APPLIED ACCOUNTING AND TAXATION Assets: Jurnal Akuntansi dan Pendidikan Media Mahardhika Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Organum: Jurnal Saintifik Manajemen dan Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Journal of Industrial Engineering & Management Research (JIEMAR) International Journal of Economics, Management, Business, and Social Science International Journal of Economy, Education and Entrepreneurship (IJE3) Journal of Applied Business, Taxation and Economics Reseach Indonesian Journal of Business Analytics (IJBA) AKUNSIKA: Jurnal Akuntansi dan Keuangan Innovative: Journal Of Social Science Research Indonesian Journal of Sustainability Accounting and Management
Kurnia Ekasari
Politeknik Negeri Malang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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HERMENEUTIKA LABA DALAM PERSPEKTIF ISLAM Ekasari, Kurnia
Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.177 KB)

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Abstrak: Hermeneutika Laba dalam Perspektif  Islam. Penelitian ini bertujuan untuk menggali konsep laba dari perspektif  Islam. Penelitian ini menggunakan hermeneutika. Fokus analisis hermeneutik pada teks sebagai sumber data penelitian yang digunakan untuk menemukan perspektif baru. Sumber data yang digunakan dalam penelitian ini adalah konsep laba akuntansi konvensional dan ayat-ayat dalam Quran terutama yang berkaitan dengan perniagaan, perdagangan, keuntungan dan kerugian. Artikel ini menggarisbawahi bahwa seharusnya bisnis dibangun di atas prinsip-prinsip yang terdapat dalam  Al-Quran. Tujuan dari bisnis tidak hanya memaksimalkan laba perusahaan saja namun juga harus memakmurkan sesama manusia, alam dan lingkungan sekitarnya. Bisnis tidak hanya menguntungkan diri sendiri tetapi juga bermanfaat bagi kemaslahatan umat. Abstract: Income Hermeneutics in Islamic Perspective. The aim of this study is to explore the concept of income from Islamic perspective. This study employed hermeneutics. The focus in hermeneutic analysis is text as a source of research data. The data used in this study are the concept of conventional accounting profit and the verses in the Quran, especially related to commerce, trade, profits and losses. This article highlights that business should be built on the Quran principles. The purpose of business must not just to maximize income, but also to maintain human prosperity, nature and environment. Income in Islamic perspective should benefit for the people prosperity.
REHUMANISASI PENDIDIKAN AKUNTANSI MELALUI PENDEKATAN EPISTEMOLOGI 3LING Ekasari, Kurnia
Jurnal Akuntansi Multiparadigma Vol 5, No 2 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (392.331 KB)

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Abstrak. Rehumanisasi Pendidikan Akuntansi melalui Pendekatan Epistemologi 3ling. Tujuan penelitian ini adalah merehumanisasi pendidikan akuntansi dengan menggunakan epistemologi 3ling. Metode riset yang digunakan dalam penelitian ini adalah ngerti, ngrasa dan ngelakoni (3ling). Hasil riset menunjukkan bahwa dehumanisasi pendidikan akuntansi merupakan realitas yang harus diterima. Humanisasi dalam pendidikan akuntansi dapat dilakukan dengan memasukkan etika, moral dan spiritualitas baik dalam akuntansi maupun dalam pendidikan akuntansi. Humanisasi juga dapat dilakukan dengan memasukkan unsur ngrasa dalam pendidikan akuntansi dan dapat digunakan sebagai jembatan menuju kesejahteraan manusia. Implementasi epistemologi 3ling dalam pendidikan akuntansi dapat merubah persepsi mahasiswa tentang akuntansi.Abstract. Rehumanizing Accounting Education through 3ling Epistemological Approach. The purpose of this research is to rehumanize accounting education by employing 3ling epistemology. The method used in this research consisted of 3 steps: ngerti, ngrasa, and ngelakoni. This research concluded that dehumanization in accounting education has become accepted reality. Humanization in accounting education could be implemented by integrating ethics, moral and spirituality both in accounting and accounting education and it could be done by inserting ngrasa in learning process. Humanizing accounting education will lead to human welfare. The implementation of 3ling epistemology could change the student’s perception about accounting.
Penyelarasan Pendidikan Akuntansi melalui Trisakti Jiwa Ekasari, Kurnia; Handayani, Elvyra; Widati, Suryan
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 1, No 2 (2015)
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (479.905 KB) | DOI: 10.18382/jraam.v1i2.33

Abstract

AbstractThis research aim is to improve accounting education. The research method used is a critical reflection. The research steps are: (1) evaluating the existing accounting education and (2) using the evaluation result as an accounting education alignment through Trisakti Jiwa. The research results show the accounting education alignment is needed to face the world's changing, especially to encounter ASEAN Community. The accounting education alignment is done by integrating Trisakti Jiwa: thinking, feeling, and effort with education purposes, educational materials, educators, learners, and learning methods. This accounting education alignment will create accountant that not only understand accounting theory and accounting skills but also have sensitivity to the environment, social change, and having the persistence to stand on the right things.AbstrakPenelitian ini menggunakan metode refleksi kritis dan bertujuan untuk memperbaiki pendidikan akuntansi. Langkah-langkah dalam penelitian ini terdiri dari: (1) mengevaluasi pendidikan akuntansi yang ada dan (2) menggunakan hasil evaluasi sebagai penyelarasan pendidikan akuntansi melalui Trisakti Jiwa. Hasil penelitian menunjukkan penyelarasan pen- didikan akuntansi diperlukan untuk menghadapi perubahan dunia, khu- susnya dalam menghadapi Masyarakat Ekonomi ASEAN. Penelitian ini melakukan penyelarasan pendidikan akuntansi dengan cara menginte- grasikan Trisakti Jiwa yaitu cipta, rasa, dan karsa terhadap tujuan pen- didikan, materi pendidikan, pendidik, peserta didik, dan metode pembe- lajaran. Penyelarasan pendidikan akuntansi ini, akan menghasilkan akuntan yang memahami dan memiliki keterampilan akuntansi, serta peka terhadap lingkungan dan perubahan sosial, sehingga memiliki ke- kuatan untuk berdiri tegak di atas kebenaran.
HOW ADJUSTMENT COST RELATE WITH STICKINESS COST? Eltivia, Nurafni; Ekasari, Kurnia; Wahyuni, Hesti; Isrowiyah, Anna
Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 3: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.036 KB) | DOI: 10.22219/jrak.v9i3.9685

Abstract

This study aims to analyze stickiness cost and how the adjustment cost affects stickiness cost. Equity intensity is used as a proxy for measuring the adjustment cost. The population of this research is consumer goods company listed on the Indonesia Stock Exchange in 2014-2015, there are 24 companies that became the sample of this study. This research used multiple linear regression to analyze the data. The results showed stickiness cost in consumer goods companies. Further equity intensity is an indicator that can indicate a condition or characteristics of an organization or company that can be used to predict stickiness cost.
IMPLEMENTATION OF INVENTORY ACCOUNTING INFORMATION SYSTEMS AT PHARMACY (Case Study at Tirta Pharmacy) Mustofa, Ahmad; Ekasari, Kurnia; Kusmintarti, Anik
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i2.2478

Abstract

The purpose of this research is to provide an overview of the systems and procedures for cash receipts and disbursements associated with merchandise inventory. This research was a qualitative study to describe the business flow of incoming and outgoing items by looking at the accounting information system design. The object of this research was Tirta Pharmacy located in Jember Regency, East Java. The type of data in this study was primary data in the form of observations and interviews with pharmacists in Tirta pharmacy. Data analysis was carried out in this study in order to analyze obstacles and problems regarding financial reports, the functions of the data obtained, and procedures related to the design of accounting information systems with the aim of implementing a good financial statement accounting information system and can improve efficiency and stabilization of operational activities, especially in the drug supply division at Tirta Pharmacy.. The results of this study propose systems and procedures for cash receipts and disbursements, as well as suggestions for using information technology in carrying out company operational activities.
Analisis Business Process Management Notation (Pembelian Barang) pada UMKM : Studi Kasus Azaro, Khoirin; Ekasari, Kurnia; Indrawan, Andi
Journal of Industrial Engineering & Management Research Vol. 2 No. 3 (2021): June 2021
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (387.17 KB) | DOI: 10.7777/jiemar.v2i3.147

Abstract

This is the field of study that deal with business process management. This turns out to be problematic because to get successful business need appropriate business process management. The way to describe a business process is making a business process modeling notation (BPMN). BPMN make business process easier to understand for all users in the organization. Small and medium enterprise (SME) also needs to designed BPMN to achieve business effectiveness. This study use qualitative approach, data collected from interview and observation in Swamart Swalayan as small retail enterprise. The overall goal of this work was to find out the evaluation purchase order system and existing supplies at Swamart Supermarkets by using BPMN. From the result, Swamart Supermarket have some problem in handling the inventory. Improvement of inventory management and duties segregation are needed by Swamart Swalayan to achieve better goals.
Corporate Commitment of Environment: Evidence from Sustainability Reports of Mining Companies in Indonesia Kurnia Ekasari; Nurafni Eltivia; Andi Kusuma Indrawan; Apit Miharso
Indonesian Journal of Sustainability Accounting and Management Vol 5, No 1 (2021): June 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i1.164

Abstract

This research aims to explore the commitment of Indonesian mining companies to environmental sustainability and ensure that they operate following ethical rules without damaging the nature. A content analysis investigates information related to the environment. Research sources include 33 environmental items seen from 7 sustainability reports of Indonesian mining companies. The text’s substance is also examined by identifying various specific characteristics of a message objectively, systematically, and in general. Research results showed that out of 45 mining companies in Indonesia, only 7 had disclosed sustainability reporting. All companies had an environmental commitment but with different stressing. Some companies reveal more about biodiversity; some are more focused on managing both renewable and nonrenewable energy, while others concentrate on effluents and waste. Since mining companies use numerous natural resources as their raw material, these companies should be more committed and concerned about the sustainability of nature and the environmental damage it causes. This study only examined seven sustainability reports from Indonesian mining companies. For future research, the researcher suggested observing annual reports of mining companies that do not disclose sustainability reporting and expressed concerns about the environment, both in Indonesia and Asia as a whole.
Penggunaan Media Film sebagai Sarana Pembelajaran Etika Akuntan: Implementasi pada Mata Kuliah Audit Padma Adriana Sari; Kurnia Ekasari; Rosy Aprieza Puspita Zandra
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 3, No 2 (2020): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2020
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v3i2.105

Abstract

Teaching ethics to accounting students is a challenge for lecturers. Lack of knowledge on how to teach ethics and limited references to ethics teaching materials are examples of obstacles to teaching ethics. The film has been an exciting learning resource in accounting courses, which is a fun way to learn and full of value. This study is a preexperimental study to determine the effectiveness of using film media to convey ethical material to students majoring in Accounting, Politeknik Negeri Malang. The method used in this study is descriptive qualitative. Based on the results of this experiment, 32 students stated that there were moral values that were learned from watching films. In contrast, 17 people indicated that they had learned other things such as cases of economic crisis and the application of the material in class to real life. Based on these results, films could be used as an alternative to teaching ethics to accounting students. This study offered a reference for accounting lecturers the ways to use film in accounting classes and samples of discussion and assignments in using film as a teaching resource. The result of this study could be a reference in renewing the curriculum to insert film as a learning resource, also to consider other learning resources.
HERMENEUTIKA LABA DALAM PERSPEKTIF ISLAM Kurnia Ekasari
Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.177 KB) | DOI: 10.18202/jamal.2014.04.5006

Abstract

Abstrak: Hermeneutika Laba dalam Perspektif  Islam. Penelitian ini bertujuan untuk menggali konsep laba dari perspektif  Islam. Penelitian ini menggunakan hermeneutika. Fokus analisis hermeneutik pada teks sebagai sumber data penelitian yang digunakan untuk menemukan perspektif baru. Sumber data yang digunakan dalam penelitian ini adalah konsep laba akuntansi konvensional dan ayat-ayat dalam Quran terutama yang berkaitan dengan perniagaan, perdagangan, keuntungan dan kerugian. Artikel ini menggarisbawahi bahwa seharusnya bisnis dibangun di atas prinsip-prinsip yang terdapat dalam  Al-Quran. Tujuan dari bisnis tidak hanya memaksimalkan laba perusahaan saja namun juga harus memakmurkan sesama manusia, alam dan lingkungan sekitarnya. Bisnis tidak hanya menguntungkan diri sendiri tetapi juga bermanfaat bagi kemaslahatan umat. Abstract: Income Hermeneutics in Islamic Perspective. The aim of this study is to explore the concept of income from Islamic perspective. This study employed hermeneutics. The focus in hermeneutic analysis is text as a source of research data. The data used in this study are the concept of conventional accounting profit and the verses in the Quran, especially related to commerce, trade, profits and losses. This article highlights that business should be built on the Qur'an principles. The purpose of business must not just to maximize income, but also to maintain human prosperity, nature and environment. Income in Islamic perspective should benefit for the people prosperity.
AKUNTAN BERTRISAKTI JIWA: MENCIPTAKAN LULUSAN BERKOMPETEN DAN BERDAYA SAING DI ERA MEA Kurnia Ekasari; Nurafni Eltivia; Hesty Wahyuni; Elvira Handayani Soedarso
Jurnal Akuntansi Multiparadigma Vol 7, No 3 (2016): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2016.12.7032

Abstract

Abstrak: Akuntan Bertrisakti Jiwa: Menciptakan Lulusan Berkompeten dan Berdaya Saing di Era MEA.  Penelitian ini dilakukan untuk mempersiapkan Pendidikan Tinggi Vokasi (PTV) akuntansi di Indonesia. Penelitian ini menggunakan studi kepustakaan dengan refleksi kritis, yang terdiri dari: (1) menentukan kekuatan dan kelemahan pendidikan akuntansi di PTV di Indonesia, (2) mendefinisikan tantangan yang dihadapi oleh PTV, (3) menentukan langkah-langkah dalam membentuk akuntan yang memiliki daya saing tinggi melalui Trisakti Jiwa. Hasil penelitian menunjukkan bahwa PTV adalah usaha terus-menerus untuk membentuk akuntan yang memiliki Trisakti Jiwa, yaitu akuntan yang tidak hanya akan memahami teori akuntansi dan memiliki keterampi- lan akuntansi, tetapi juga memiliki kepekaan terhadap perubahan dan memiliki kemauan untuk berdiri dalam kebenaran.Abstract: Trisakti Soul: An Effort to Create Competent and Competitive Accountant. This research was conducted to prepare account­ ing education of Vocational Higher Education (VHE) in Indonesia. The lit­ erary research employed a critical reflection, consists of: (1) determining the strengths and weakness of accounting education, (2) defining the chal­ lenge, (3) defining the steps to create accountants who have high competi­ tiveness trough Trisakti Soul. The results show that VHE should make a continuous improvement on the accounting's graduates competencies. VHE should shape them by embedding  Trisakti Jiwa. It means accountants will not only understand the accounting theory and skills, but also have the sensitivity to changes and hold on to the truth.
Co-Authors A.A. Ketut Agung Cahyawan W Aang Afandi Ahmad Mustofa Ahmad Mustofa Ahmad Mustofa Andi Kusuma Indrawan Apit Miharso Azaro, Khoirin Elsya Panduwinasari Elvira Handayani Soedarso Elvyra Handayani Soedarso Firda Rahmawati Handayani, Elvyra Hesti Wahyuni Hesty Wahyuni Indrawan, Andi Isrowiyah, Anna Kartika Dewi Sri Susilowati Kartika Susilowati Khoirin Azaro Kusmintarti, Anik Nurafni Eltivia Padma Adriana Sari Pratama, Bagas Brian Rosy Aprieza Puspita Zandra Shintiya Yulia Frantika Sinta Fatmaria Tantri Suryadi Suryadi Suryan Widati Suryan Widati Syefira Ramadhani Yulfi Haniyah Farasary