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All Journal EL-MUHASABA Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Equilibrium Journal of Accounting Science BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks JOURNAL OF APPLIED ACCOUNTING AND TAXATION Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Akuntansi : Jurnal Akuntansi Integratif Jurnal Riset Akuntansi Kontemporer Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat El-Mujtama: Jurnal Pengabdian Masyarakat Journal of Accounting and Financial Issue Accounting Journal of Ibrahimy (AJI)
Mochammad Ilyas Junjunan
Universitas Islam Negeri Sunan Ampel Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences Other

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Pengaruh Transparansi, Akuntabilitas, dan IGCG terhadap Tingkat Kepercayaan Muzakki di Lembaga Amil Zakat Dompet Amanah Umat Mochammad Ilyas Junjunan
Akuntansi : Jurnal Akuntansi Integratif Vol. 6 No. 2 (2020): Volume 6, Nomor 2, Oktober 2020
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v6i2.289

Abstract

The purpose of this study was to determine the effect of transparency, accountability and Islamic good corporate governance on the level of trustworthiness muzakki in dompet amanah umat amil zakat institution, Sidoarjo Regency. The population of this research is all permanent muzakki in the DAU amil zakat institute of Sidoarjo Regency and 42 respondents who participated in the study. The research analysis technique used multiple linear regression with a significant level of 5% and used t-table testing. The results obtained indicate that transparency and the application of Islamic good corporate governance are able to significantly and positively influence the trust level of muzakki. Meanwhile, the accountability in this study is not significantly able to influence the level of trust of muzakki in the dompet amanah umat amil zakat institution of Sidoarjo Regency.
Pengungkapan Corporate Social Responsibility Selama Pandemi COVID-19 di Indonesia Ajeng Tita Nawangsari; Mochammad Ilyas Junjunan; Imam Buchori
Jurnal Akuntansi dan Bisnis Vol 21, No 2 (2021)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (721.178 KB) | DOI: 10.20961/jab.v21i2.685

Abstract

This study aims to look at the differences and patterns of CSR disclosure before and during the COVID-19 pandemic. The sample in this study consisted of 156 manufacturing companies listed on the Indonesia Stock Exchange. The results showed that there were significant differences in CSR disclosure before and during the COVID-19 pandemic. CSR disclosure during the COVID-19 pandemic has decreased compared to CSR disclosure before the COVID-19 pandemic. However, economic performance indicator have actually increased. This pattern is in line with the stakeholder theory which states that in times of uncertainty such as economic and financial crises, companies tend to focus on fulfilling the interests of their definitive stakeholders, which are investors and creditors. This indicates that the company prioritizes the going concern perception by giving signals to investors and creditors through the disclosure of economic performance which is expected to strengthen positive sentiment from investors and creditors even though the company is in times of uncertainty due to the COVID-19 pandemic. Penelitian ini bertujuan untuk melihat perbedaan dan pola pengungkapan CSR sebelum dan selama masa pandemi COVID-19. Sampel pada penelitian ini terdiri dari 156 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Hasil penelitian menunjukan bahwa ada perbedaan yang signifikan pengungkapan CSR sebelum dan selama pandemi COVID-19. Pengungkapan CSR selama pandemi COVID-19mengalami penurunan dibandingkan dengan pengungkapan CSR sebelum pandemi COVID-19. Walaupun demikian, indikator kinerja ekonomi justru mengalami kenaikan. Pola yang demikian, sejalan dengan teori stakeholders yang diajukan dalam penelitian ini. Teori stakeholders menyatakan bahwa pada masa ketidakpastian seperti krisis ekonomi dan keuangan, perusahaan cenderung memfokuskan diri terhadap pemenuhan kepentingan stakeholders definitifnya yang dalam hal ini adalah investor dan kreditor. Hal tersebut mengindikasikan bahwa perusahaan lebih mengutamakan persepsi going concern dengan memberikan sinyal kepada investor dan kreditor melalui  keterbukaan informasi kinerja ekonomi yang diharapkan bisa memperkuat sentimen positif dari investor dan kreditor walaupun perusahaan sedang ada di masa-masa ketidakpastian karena pandemi COVID-19.
Sustainability Reporting: Sebuah Analisis Bibliometrik Pada Database Scopus Ajeng Tita Nawangsari; Mochammad Ilyas Junjunan; Resha Dwi Ayu Pangesti Mulyono
Journal of Applied Accounting and Taxation Vol 5 No 2 (2020): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v5i2.2182

Abstract

The aims of this study is to capture the development of sustainability reporting research using the Scopus Database. This study use bibliometric method to present quantitative result in capturing those development. There are several indicators used such as citation numbers, authorship, source of the articles, theory mapping, research approaches and country. The result show that the highest citation number for sustainability reporting were 861. The most research approach used is qualitative and the commonly used theories in the field of sustainability reporting is legitimacy and stakeholders theory. García-Sánchez I.M was the most productive author in publishing sustainability reporting research with 12 total number of publication. Based on the article source journal of cleaner production was the most leading journal in sustainability reporting research with 76 publications on it. Based on the country, USA has the highest number of sustainability reporting publication than many other countries.
Perceptions Of Covid 19 Survivors: Prevention and Transmission Education Virus in Era New Normal Qori Hajidah Arianti; Ifa Elok Magfiroh Oktaviani; Ria Safitri; Mochammad Ilyas Junjunan
ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2021): ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Muhammadiyah Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (658.107 KB) | DOI: 10.35568/abdimas.v4i2.1484

Abstract

Severe Acute Respiratory Syndrome Coronavirus 2 (SARS-CoV-2) is a new type of coronavirus that causes disorders of the respiratory system, acute pneumonia, and can lead to death. This community service is intended to provide understanding and knowledge about the prevention and transmission of COVID-19 to the wider community. This health education webinar community service activity is carried out online via Zoom. The material presented was about preventing and transmitting the virus during a pandemic according to the perception of COVID-19 survivors. Prior to the implementation of the educational webinar, participants were asked to register as well as fill out a questionnaire to measure the level of knowledge about preventing the transmission of COVID-19 (pre-test). Then at the end of the meeting, participants were asked to fill out the attendance list, and then fill out the questionnaire again (post-test). The results of the educational activity questionnaire showed that there was a good change in the level of knowledge between before and after being given educational materials with an average pre-test score of 63.84 and a post-test of 91.53 from 13 participants. So it can be concluded that this education can confirm audiovisually which can change the level of knowledge for the better.
New Normal: Learning from Home, the Availability of Information Technology and e-Learning Implementation as a Determinant of Accounting Students’ Understanding Mochammad Ilyas Junjunan; Ajeng Tita Nawangsari; Nur Ravita Hanun
Jurnal Ilmiah Akuntansi Vol 6, No 1: Juni 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i1.30897

Abstract

This study aims to examines the mediating role of learning from home and the availability of information technology on the relationship between e-learning and accounting students’ understanding during the COVID 19 Pandemic. The sample of this study consist of 413 respondents from 14 universities in Indonesia. The result of the study indicate that during the COVID 19 Pandemic, learning from home and availability of information technology were able to mediate the relationship between e-learning and accounting students’ understanding in Indonesia. This study contributes in expanding the technology acceptance model theory in the context of COVID 19, and adding to the topics and theoretical approaches recommended by forum in the fields of accounting and education. It is also evaluating universities performance in implementing e-learning during COVID 19 Pandemic.
Budget Participation dan Psychological Capital Pada Creative Attitude di Sekolah Muhammadiyah Unggul Jawa Timur Mochammad Ilyas Junjunan; Ajeng Tita Nawangsari; Fadlil Abdani
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.v4i2.1080

Abstract

This study aims to examine the level of budget participation and physicological capital toward the creative attitude in Sekolah Muhammadiyah Unggul Jawa Timur. We used 148 combined sample which consist of educators and education staff who participated in the 2018 budget preparation. The variables used in this study are participation and physicological capital which are measured by a person’s positive mental state including resilience, optimism, hope and self efficiacy. The study indicate that the budget participation in a supportive school environment will have a positive impact on the behavior of teachers and employeesin creating new innovate and supperior programs.
A Comparative Study on Financial Performance between Islamic and Conventional Banking in Indonesia During the COVID-19 Pandemic Mochammad Ilyas Junjunan; Ajeng Tita Nawangsari; Arta Agustin Melania; Agus Purnomo Ahmad Putikadyanto
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 12, No 2 (2021): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/muqtasid.v12i2.75-88

Abstract

The COVID-19 pandemic has had an impact on all aspects of life, including Indonesian banking. Furthermore, there has been a rapid growth of both Islamic and conventional banking industries. Therefore, this study aims to analyze the differences in the financial ratios of capital adequacy ratio, non-performing loans/non-performing financing, return on asset, return on equity, operating expense to operating income, as well as loan to deposit ratio/financing todeposit ratio of Islamic and conventional banking during the COVID-19 pandemic. Acomparative analysis method was used with a quantitative approach, and data analysis was carried out using the independent sample t-test and the Mann-Whitney rank test. The results showed that during the COVID-19 pandemic, there were significant differences in the financial performance ratios of capital adequacy ratio, non-performing loans/non-performing financing, return on asset, return on equity, operating expense to operating income, and loan to deposit ratio/financing to deposit ratio for both Islamic and conventional banking. Moreover, conventional banking tends to have better financial performance compared to Islamic bankingduring the COVID-19 pandemic. The implication of this study is that the public can find out the financial position of both Islamic and conventional banks and make comparisons to ascertain which one has a better financial position in times of crisis.
Peningkatan Kapasitas Pengelolaan dan Pelaporan Dana Desa Mochammad Ilyas Junjunan; Ajeng Tita Nawangsari
Berdikari: Jurnal Inovasi dan Penerapan Ipteks Vol 9, No 2 (2021): August
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/berdikari.v9i2.10107

Abstract

The village fund law has mandated the government to allocate village funds for the welfare of the community in the village. Public understanding of the importance of accountability must be reported to the state is the main focus of this community service activity. This empowerment activity aimed to increase public understanding of the management and reporting funds in the Kebonsari Village, Candi, Sidoarjo Village. The program applied to learn by doing method in the form of practical learning. Activities were carried out in stages, including gathering information, implementing socialization training, mentoring, monitoring the management, and reporting activity funds for the community. The results showed an increase in the understanding and ability of community members in managing and reporting community activity funds in Kebonsari Village with entrepreneurial activities (salted eggs), handicrafts (Sayangan), and animal husbandry (Bebek Village). A total of 17 people out of 21 residents felt the beneficial impact of the activities was shown by the level of community satisfaction. Therefore, this activity should be promoted further with a different focus according to the problems found in the community to maintain and improve accountability culture by upholding the values of integrity and transparency in the management and reports of village funds in the future. 
Praktik Akuntansi Sederhana Peternak Cacing : Sebuah Studi Fenomenologi di Desa Cabean Kabupaten Madiun Provinsi Jawa Timur Ajeng Tita Nawangsari; Kharisma Galuh Cahyanti; Mochammad Ilyas Junjunan
Akuntansi : Jurnal Akuntansi Integratif Vol. 8 No. 1 (2022): Volume 8 Nomor 1 April 2022
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v8i1.856

Abstract

This study aims to answer the question of how simple accounting practices for worm farmers are based on the meaning of accounting for worm farmers. The research method used in this research is multiparadigm research with interpretive as the paradigm. The analysis tool uses transcendental phenomenology with data collection through interviews, observation and documentation. Then the data were analyzed using a set of transcendental phenomenological methods. Among others, analyzing noema, epoche, noesis, intentional analysis, eidetic reduction and finally discussing the results of the interview data. The results of this study are the accounting practices of worm breeders based on the meaning of accounting understood by the informants. The result of this interpretation is "a practice of managing finances by memory or simple recording". Accounting is interpreted as such in accordance with the experience and awareness of worm breeders in running their business. Such meaning outputs to the accounting practices carried out by each informant. The practice referred to here is the practice of recording, measuring costs and also determining profits.
IMPLEMENTASI PEMBELAJARAN E-LEARNING TERHADAP MOTIVASI BELAJAR SISWA SMP AL-ISLAH SURABAYA SELAMA COVID-19 Fakky Fahrisal Nur; Mochammad Ilyas Junjunan; Mohammad Dliyaul Muflihin; Muh. Syaukin Muttaqin
Equilibrium: Jurnal Penelitian Pendidikan dan Ekonomi Vol 19, No 02 (2022): Equilibrium: Jurnal penelitian Pendidikan dan Ekonomi
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/equi.v19i02.5530

Abstract

AbstractIn 2020 the Indonesian ministry of education and culture decided to implement online learning activities in Indonesia, initially offline learning activities were changed to online learning activities due to avoid the spread of the COVID-19 pandemic. The purpose of this study was to determine the effect of the implementation of e-learning on students' learning motivation in schools in learning activities. This type of research uses a quantitative approach by distributing questionnaires to 8th-grade students at SMP Al-Islah Surabaya. A total of 55 students participated as research respondents. The results showed that the implementation of e-learning had a positive effect on students' learning motivation at Al-Islah Junior High School Surabaya. This shows evidence that the existence of learning that innovates because of the pressure of the situation still gives hope to educational institutions to continue to improve the quality and service of education to the community under any conditions. The limitation of this study is that it has a sample that is not large enough, so the results of the study cannot be fully generalized. And the opportunity for further research is to increase the research sample and develop research variables that become factors of student learning motivation such as the availability of information technology and teacher creativity innovation. Keywords: e-learning; COVID-19; learning motivation  AbstrakPada tahun 2020 Kementerian Pendidikan dan Kebudayaan Indonesia memutuskan untuk memberlakukan kegiatan belajar mengajar secara daring di Indonesia, pada awalnya kegiatan belajar mengajar bersifat luring diubah menjadi secara daring dikarenakan untuk menghindari penyebaran pandemic COVID-19. Tujuan penelitian ini untuk mengetahui pengaruh implementasi pembelajaran secara e-learning terhadap motivasi belajar siswa di sekolah dalam kegiatan pembelajaran. Jenis penelitian ini menggunakan pendekatan kuantitatif dengan menyebarkan kuesioner kepada siswa kelas 8 di SMP Al-Islah Surabaya. Sebanyak 55 siswa berpartisipasi menjadi responden penelitian. Hasil penelitian menunjukkan bahwa implementasi pembelajaran e-learning berpengaruh positif terhadap motivasi belajar siswa di SMP Al-Islah Surabaya. Hal ini menunjukkan bukti bahwa keberadaan pembelajaran yang berinovasi karena desakan keadaan masih memberikan harapan kepada lembaga pendidikan untuk tetap meningkatkan kualitas dan pelayanan pendidikan kepada masyarakat dalam kondisi apapun. Keterbatasan penelitian ini adalah memiliki sampel yang tidak cukup besar, sehingga hasil penelitian belum bisa sepenuhnya di generalisasi. Dan peluang bagi penelitian selanjutnya adalah memperbanyak sampel penelitian dan mengembangkan variabel penelitian yang menjadi faktor motivasi belajar siswa seperti ketersediaan teknologi informasi dan inovasi kreativitas guru. Kata kunci: e-learning; COVID-19; motivasi belajar
Co-Authors Achmad Room Fitrianto Ade irma Suryani Lating Ajeng Tita Nawangsari Ali Ridho Syafi'i Ali Ridho Syafi'i Alya Zulfana Ana Toni Roby Candra Yudha Arta Agustin Melania Ashari Lintang Yudhanti Ayu Nurqinasih Binti Shofiatul Jannah Diah Agustina Chomsa Fadlil Abdani Fajri Parikesit Fakky Fahrisal Nur Ghina Mufidah Hafshah Rauliah Alfani Ifa Elok Magfiroh Oktaviani Ihda Izzatul Alfaini Imam Buchori Kania Dellaneira Kharisma Galuh Cahyanti Laili Nur Farida M. Alfan Nashrullah M. Maulana Asegaf Mohammad Dliyaul Muflihin Muh. Syaukin Muttaqin Muhammad Irfan Afandi Muhammad Maulana Asegaf Muhammad Yani Nufaisa Nufaisa Nur Ravita Hanun Nurul Hasanah M Zach Nurul Hidayati Pangesti Mulyono, Resha Dwi Ayu Putikadyanto, Agus Purnomo Ahmad Putri Aprilia Afinda Qori Hajidah Arianti Rahayu Lestari Ria Safitri Selvia Eka Aristantia Shilvia Aristiowati Sirojum Munir Venna Narulita Rizqi Zakiyatul Fakhiroh