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All Journal Fokus Bisnis Soedirman Accounting, Auditing and Public Sector Journal
Sugiarto Sugiarto
Universitas Jenderal Soedirman
Economics, Econometrics & Finance

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Emerging Opportunities for Halal Tourism in Rural Areas: Insights from Indonesia Mafudi Mafudi; Sugiarto Sugiarto; Agung Praptapa
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 20 No 1 (2021): Fokus Bisnis
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokusbisnis.v10i1.726

Abstract

Muslim-oriented tourism has raised international interest, leading to the need to deepen and expand current research into the long-defeated relationship between Islam and geographic tourism. Indonesia was among Muslim-dominated countries encouraging tourism and improving its capacity to host mainly Western visitors. This study explores the feasibility of developing ecological tourism in rural areas – one of Indonesia's leading destinations – about the possibility of building a tourism industry closer to the needs of Muslim customers and more compatible with Islamic beliefs. The study employed qualitative approach. Data analysis performed using an interactive approach which consist of three stages: data reduction, data presentation, and verification/conclusion drawing. This study shows four potentialities for religious education visits: pilgrimage simulation route, Muslim swimming pools, prayer building, and archery venue. Meanwhile the inhibiting factors include accessibility, distance, alliances, and formal structures. SWOT analysis resulted into four strategies that might be useful guideline for the local government in promoting the halal eco-tourism in the rural areas.
Telaah Konseptual atas Berbagai Model Pengukuran Earnings Management: Edisi Revisi Eko Suyono; Agus Sunarmo; Sugiarto Sugiarto; Roni Budianto
Soedirman Accounting, Auditing and Public Sector Journal (SAAP) Vol 1 No 2 (2022): SOEDIRMAN ACCOUNTING, AUDITING & PUBLIC SECTOR
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (496.748 KB) | DOI: 10.32424/1.saap.2022.1.2.7906

Abstract

As explained by Healy and Wahlen (1999), earnings management occurs when managers use judgment in financial reporting and in structuring transactions to alter financial reports to either mislead some stakeholders about the underlying outcomes that depend on reported accounting numbers or to influence contractual outcomes that depend on reported accounting numbers’. Several accounting researchers have proposed models for detecting the earnings management, e.g, Healy model (1985), De Angelo model (1986), Jones model (1991), Industry model (1991), Modified Jones Model (1995), Dechow & Dichev model (2002), Kothari Model (2005), Classification Shifting Model (McVay, 2006), Stubben Model (2010), the new approach model (2011), etc. This study aims to evaluate those of earnings management models, which is the most accurate in measuring earnings management. After comparing those earnings management models, this study concludes that the new approach model is able to overcome the weaknesses in other models, thus, so far it is the most accurate model in measuring the earnings management.
Co-Authors Agung Praptapa Agus Sunarmo Eko Suyono Mafudi Mafudi Roni Budianto