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All Journal Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Journal of Accounting and Investment JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Journal of Accounting Science BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks TIJAB (The International Journal of Applied Business) AKTSAR: Jurnal Akuntansi Syariah International Journal of Social Science and Business Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat JIA (Jurnal Ilmiah Akuntansi) eBA Journal: Journal Economic, Bussines and Accounting Akuntansi : Jurnal Akuntansi Integratif JASF (Journal of Accounting and Strategic Finance) Indonesian Journal of Cultural and Community Development Indonesian Journal of Law and Economics Review Community Empowerment Jurnal Abdimas Bina Bangsa I-Com : Indonesian Community Journal Procedia of Social Sciences and Humanities
Nur Ravita Hanun
Universitas Muhammadiyah Sidoarjo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Journal : Journal of Accounting Science

 1 
The Development of New Accounting History Research in Indonesia Ajeng Tita Nawangsari; Nur Ravita Hanun
Journal of Accounting Science Vol 4 No 2 (2020): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v4i2.894

Abstract

This study aims to capture the development of new accounting history research in order to understand the extent to which accounting history has been carried out and the possible direction of research in the future. This study use literature review to collect the data. The result shows that the NAH research in Indonesia has been carried out such as accounting research during the colonioal period, the early era of Indonesia’s independence, the ancient java and bali period. However, the opportunity to do the New accounting history research in Indonesia is still widely open considering that Indonesia is a country with many cultures and dynamics. Some opportunities in this field are accounting research during the Islamic Kingdom and contemporary accounting research which can describe various current accounting dynamics that impact the development of accounting.
Observing the character of public accountant through the spirit of Fastabiqul Khairat Ratna Anggraini Aripratiwi; Binti Shofiatul Jannah; Ade irma Suryani Lating; Nur Ravita Hanun
Journal of Accounting Science Vol 7 No 1 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v7i1.1659

Abstract

This study aims to examine the character of public accountant in spirit fastabiqul khairat through a religius approach. The method used in this research is qualitative with a religiosity pradigm strategy. This study found that the spirit of fastabiqul khairat appears in every audit process, carried out by public accountant, starting from the engagement process to the issuance of an audit opinion. In the ethical crisis faced by public accountant, it takes a character building with integrity “amal shalih“ and not unjust. Public accountant prioritize aspects of conviction in every decision, adhere to the applicable rules. Through the spirit of fastabiqul khairat, it’s expected to be able to produce ethical behaviour for public accountant, which will lead to the concept of a code of ethics of public accountant profession.
Co-Authors Ade irma Suryani Lating Aisha Hanif Ajeng Tita Nawangsari Arief Senja Fitrani, Arief Senja Atina Nabila Atina Nabila Ade Prasetya Binti Nadhifa Binti Nadhifah Binti Shofiatul Jannah Clarisa Ika Candrawati Detak Prapanca Dina Dwi Oktaviarini Eva Hidayatul Khusnah Hadiah Fitiyah Hadiah Fitriyah Handayani, Henna Heri Widodo Hidayat, Anastasya Putri Indah Apriliana Sari Indah Apriliana Sari W. Junjunan, M Ilyas Junjunan, Mochammad Ilyas Lukman Hudi M Ilyas Junjunan Marodiyah, Inggit Mochammad Ilyas Junjunan Muhammad Yani Muhammad Yani Muhammad Yani, Muhammad Nawangsari, Ajeng Tita Nihlatul Qudus Sukma Nirwana Ratna Anggraini Aripratiwi Retno Wulandari RIMA AZARA Rizki Eka Febriansah Setiyono, Wisnu Panggah Sigit Hermawan Sriwahyuni, Diana Surya Ningrum