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All Journal Journal of Auditing, Finance, and Forensic Accounting Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Journal of Economic, Bussines and Accounting (COSTING) NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Revenue : Jurnal Ilmiah Akuntansi EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial Journal of Applied Accounting And Business (JAAB) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Ekonomika Dan Bisnis Jurnal Ekonomika Manajemen Dan Bisnis Jurnal Ekonomi, Manajemen, Akuntansi Melati: Jurnal Media Komunikasi Ilmu Ekonomi El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JIAR SENMEA
Mohamad Djasuli
Universitas Trunojoyo Madura
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Good Corporate Governance Dari Perspektif Islam (Analisis Komparatif Dengan Prinsip-Prinsip OECD) Alvisa Cutyanti; Nurjanah Khofifah; Mohamad Djasuli
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 2 No. 3 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.392

Abstract

Increasing high level interest in Islamic corporate governance principles. An important ethical component of all economic activity in Islam is to ensure fairness, fairness and equality, while ensuring the rights and obligations of all parties. The Islamic economy has developed rapidly over the past two decades, with the main driver being the growth of the Islamic corporate system. This article is an attempt to discuss the nature, practice, and comparison of Islamic principles of corporate governance (IPCG) with traditional principles of corporate governance, particularly those relevant to the Organization for Economic Co-operation and Development (OECD). After discussion, it can be concluded that the Islamic aspect of corporate governance has a broader vision and, unlike the OECD, all actions and obligations cannot be divided into roles and responsibilities under the jurisdiction of Islamic sacred law. The principles apply to companies with six different concerns and obligations. In addition, this article can provide some insights on the mechanisms of control, management, and organization of economic activities from an Islamic perspective.
Keterkaitan Antara Tranparansi Dengan Sifat Tabligh Dalam Penerapan Prinsip GCG (Studi Deskriptif Pada Perusahaan Distributor Makanan) Adinda Ayu Nawangsari; Akhmad Kamaludin; Mohamad Djasuli
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 2 No. 3 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.399

Abstract

The link between transparency and the nature of tabligh in the application of GCG principles to foodidistributor companies around the Jombang area. Researchers have a goal to find out the link betweenitransparency and the nature of tabligh in the application of GCG (Good Corporate Governance) principles.iThe results of this study indicate that in transparency with the nature of tabligh it is proven that it isiflexible in its flow and also the information obtained will be directly shared with the respective divisions ofithe company while in the policies made by the company, all these policies are determined by superiors,icommissioners and director where commissioners and directors make policies based on the interests of everyiemployee in the company. The policies made include policies regarding company regulations, companyioperational standards of each division, personnel policies, policies regarding promotion, and others. Theicompany has tried to convey and inform each existing policy properly and openly
Akuntabilitas Dan Transparansi Terhadap Pelaporan Keuangan Dana Sumbangan Masjid (Studi Khasus Masjid Fastabiqul Qairot) Dewi Tri Darinda; Yunita Dwi Anggraini; Mohamad Djasuli
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 2 No. 3 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.401

Abstract

Mosques are often in the public spotlight in terms of openness regarding the finances of mosque donations given by donors. Thus, indirectly the manager of the mosque tries to convey information that can increase accountability and the success of the organization even though this information is not required. The application of accounting is a form of accountability and transparency that can narrow the information gap between mosque managers and the public. The problem that has been happening in the community is the lack of public awareness (jama’ah) about the importance of transparency and accountability in mosque financial management and mosque financial records that only use manual processes and are not supported by information system technology.
Implmentasi Triple Bottom Line Theory Pada PT.Xui Long Rahayu Wilujeng; Bismo Prayoga; Mohamad Djasuli
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 2 No. 3 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.410

Abstract

The Triple Bottom Line (TBL) concept emphasizes that companies are not only concerned with profits in their business activities, but also contribute to society (people) and actively participate in protecting the environment (planet). One application of the TBL concept is Corporate Social Responsibility (CSR). P.T. XUI LONG is a company that implements the Triple Bottom Line (TBL) concept. However, according to the community, this program has drawbacks. Although the company stated that there were no problems in implementing the program. The purpose of this research is to find out how the TBL concept is applied to PT. XUILONG and program evaluation. Documentary studies, in-depth interviews and observation are used as investigative techniques. The data analysis technique used is a qualitative descriptive analysis technique. The result of this study is that PT XUI LONG applies the TBL concept but does not maximize it conceptually. The community is not involved in program planning and evaluation and program evaluation does not run optimally because the receiving community is not involved and the achievement of program objectives is not evaluated.
Good Corporate Governance Sebagai Pilar Implementasi Corporate Social Responsibility (Studi Kasus Pada PT. Akui Bird Nest Indonesia) Ufik Novi Maslakah; Asmaul Husna; Mohamad Djasuli
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 2 No. 3 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.411

Abstract

This article aims to examine the Failure of Good Corporate Governance (GCG) Implementation in Islamic Banking in Indonesia. GCG implementation, especially in v, is very important because it can increase company profits and shareholder profits in the long term. By using normative legal methods, this article shows: First; GCG is a concept that emphasizes the importance of the right of users of financial reports to obtain accurate and timely information; and the responsibility of corporate management to provide accurate information and live up to the company's fundamental values. Second; GCG implementation failed in Indonesia. This is because there are still many Islamic banks that are hesitant to fully implement GCG. Third, Indonesia does not need more laws. What is needed is a change in the legal culture that will implement these laws and institutions as they are designed to be used and a commitment in every aspect of professional life to implement GCG.
Analisis Penerapan Good Corporate Governance (GCG) Dalam Sudut Pandang Ghulul Dan Risywah Sebagai Upaya Pencegahan Tindak Korupsi Mohammad Rifqy Tiyantono; Lukman Hakim; Mohamad Djasuli
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 2 No. 3 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.420

Abstract

Corruption is nothing new in Indonesia, since corruption instances appear to have grown ingrained in the culture. Diverse approaches and efforts have been made to remove corruption-related crimes in Indonesia, however these efforts have not proven fruitful. the utmost. In Islamic criminal law, corruption is closely related to embezzlement (ghulul) and bribery (risywah), each of which carries distinct legal penalties. Corruption occurred as a result of various factors, including a materialistic way of life, the political system, poor leadership, little religious and ethical education, the social structure, and corrupting laws. A framework called Good Corporate Governance (GCG) is required to minimize unethical business practices. Good Corporate Governance (GCG) is a movement of Ijtihad under Islamic law. As part of the larger endeavor to combat corruption in this country, religious nuances may be used to eradicate corruption through the usage and growth of legal discourse.
Penerapan Prinsip Tata Kelola Perusahaan Yang Baik Di Sekretariat DPRD Kabupaten Jombang Rahmat Danang Anggartawan; Anggi Sri Wahyuni; Mohamad Djasuli
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 2 No. 3 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.421

Abstract

The model of good corporate administration decides the methodology for the organization so that benefits generally increment esteem and keep up with the business progression development process. As a result, in order for any business to reap the benefits of good corporate governance, it is necessary for it to keep working on improving. The company should have a solid foundation for running its business if the good governance principles are followed seriously. Investors will have a greater trust in the company on the outside, which will raise the share price. Accomplices likewise make it a point to greater business connections. In order to offer the best prices and improve the company's efficiency, suppliers adhere to clear rules and believe they will be treated fairly. Banks likewise have high trust in expanding credit that might be required for business extension.
Penerapan Prinsip Good Corporate Governance Terhadap Budaya Indonesia Menurut Prespektif Islam Ridaniar Kharisma; Qurrota A’yunina; Mohamad Djasuli
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 2 No. 3 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.424

Abstract

In this 21st century era of change, implementing good corporate governance (GCG) has become an urgent task for all large and medium-sized organizations. In this case, it is impossible to distinguish between large and medium enterprises. The GCG philosophy exists, but the implementation is different. The implementation of GCG itself refers to the allocation or distribution of strengths and responsibilities as well as results and accountability for the performance or success of the organization. Qualitative methods are used in this study and GCG principles are used in this study to analyze Indonesian culture according to Islamic law. Good corporate governance can be interpreted as good management practices. The application of the concept of good governance in Indonesia cannot be separated from the organizational culture itself. According to the Islamic concept, business management takes over the value system contained in the Qur'an. Al-Baqarah verses 282-283 of the Qur'an explains the importance of accounting so that no party is treated unfairly. We apply 5 principles that are in line with Indonesian culture and Islamic law, namely: Transparency, Accountability, Accountability, Independence, Honesty. Which is carried out continuously and continuously and is evaluated periodically by the GCG implementers themselves. Islam is implemented in GCG principles. Good corporate governance can be interpreted as good management practices. The application of the concept of good governance in Indonesia cannot be separated from the organizational culture itself. According to the Islamic concept, business management takes over the value system contained in the Qur'an. Al-Baqarah verses 282-283 of the Qur'an explains the importance of accounting so that no party is treated unfairly.
Evaluasi Penerapan Good Corporate Governance Terhadap Program Kerja Komunitas Sablon Jombang Fieri Hendrawan; Fais Sholafudin; Mohamad Djasuli
Jurnal Ekonomika Dan Bisnis Vol. 3 No. 1 (2023): January-April
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v3i1.510

Abstract

This study used a qualitative methodological approach with data collection techniques using face-to-face interviews with the head of the Jombang screen printing community. Good Corporate Governance (GCG) is a management process that is an important part of the company's operations to achieve the goal of a healthy society. GCG application is considered important during the economic crisis in Indonesia, so it is necessary to ensure the safety of investor capital. There are also government requirements and support for Indonesian companies to implement GCG principles in their operations. This research was conducted in Jombang to examine the application of GCG principles such as transparency, accountability, responsibility, independence and fairness in screen printing. Interviews and observations are used as data collection methods. Sampling is intended to be used to identify interviewees by examining samples from data sources on different and relevant topics. The results of this study are that the company applies the principles of transparency, accountability, responsibility, independence and honesty, which are the basis of good corporate governance (GCG), although not fully in accordance with GCG provisions. principle. . It is hoped that the company will continue to implement policies and continue to implement policies that have not been fully implemented.
Peran Akuntansi Forensik Terhadap Skema Ponzi Di Indonesia Fredy Wijaya Ciputra; Mohamad Djasuli
Jurnal Ekonomika Dan Bisnis Vol. 3 No. 1 (2023): January-April
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v3i1.514

Abstract

A ponzi scheme is an act of fraud in investments involving repeated interactions with more and more people. This mode of deception is all about building and maintaining each individual's trust. All Ponzi schemes end dramatically when the perpetrators fail to pay or there is suspicion that the scheme is exposed. The task of forensic accounting is the preparation of legal opinions in court (litigation). In addition, the role of the Forensic Accountant is also in the jurisdiction outside the court (non-litigation), for example formulating alternative dispute resolutions, preparing compensation calculations and trying to calculate the impact of terminating/violating agreements.
Co-Authors Ach. Fawaid As'ad Achmad Zamroni Adinda Ayu Nawangsari Ageng Triganda Ainaya Anjani Akhmad Kamaludin Alfiani Nila Erlita Alvin Kurniawan Alvisa Cutyanti Andilla Dwi Maharani Anggi Dwi Amanda Anggi Safrina Putri Anggi Sri Wahyuni Anggita putri parasmono Ani Lailatul Rosidah Anindhita Fadia Haya Anis Lailatul Fitri Aprilia Aprillia Nabilla Ayu Rosadi Arida Dwi Machfudyah Asmaul Husna Atisa Pangesti Aulia Nur Azizah Ayu Maghfuriyah Bella Khoirun Nisa Bismo Prayoga Brilian Nanda Arifian Chlaudya Agus Yanita Choirotin Ainia Ainia Chusnul Khotimah Citra Lutfia Corrina Dian Anita Sari Devi Nur Alfiah Dewi Tri Darinda Dimas Arya Putra Salam Dinda Harum Fisari Dwi Gita Nathalia Dwi Novita Sari Eliana novita sari Elin Nurlina Sari Erika Dwi Agnik Fadia Ayu Silfia Fais Sholafudin Faizatur Rosydah Feri Nanda Fieri Hendrawan Fifin Nur Halizah Fitri Nurwulandari Fredy Wijaya Ciputra Friska Cahya Wulandari Gita Arasy Harwida Hani Ayu Lestari Haryono Haryono Hesti Eka Tri Nur’Aini Hidayatul Farikhah Hilda Septia S Imada Nur Musawamah Indah Ismawati Irma Ika Febryani Karina Indah Permatasari Kavita Sapna Previdayana Kharisma Ayu Febriani Khoirun Nisa' Laelly Wahyu Hidayati Lailia Rofidah LISA AYUNI Lukman Hakim Luluk Indah Kholifatin M. Athif Ar Rohman Manisha laisya chorella Mas Ayu Desvinta N Maulinda Safitri Maya Amanda Putri Menik Puji Rahayu Mezalina Wahyuning Aji Mia Ade Asvianty Miftahul Yulandari Mochammad Vanny Febrianto Mohammad Rifqy Tiyantono Muhamad Nurcholis Muhamad Ridho Mukhammad Kharis Wildan Laksono Nabila Anugrah Putri Permatasari Nabilah Wahyu Ningtiyas Nabilla Rivanti Nadia Adisti Bernika Juniardi Naila Tsawaba Nanda Iga Febrianti NAZULA NUUR AZIZAH Nia Dewi Kurniawati Nikken Eva Ayu Anggraeni Norapuspita Norapuspita Nur Aini Nur Azizatul Aliefah Nura Afifah Nurjanah Khofifah Nurul Syarifatul Laili Puput Purnamasari Putri Salsadila Qurrota A’yunina RA Nurur Rohmah Aidatul Fitriyah Rafianamaghfurin Rafianamaghfurin Rahayu Wilujeng Rahmat Danang Anggartawan Revina Anyndita Rheni Anggraini Ridaniar Kharisma Rijal Fahmi Rikha Amelia Risa Mareta Harviana Santi Indrawati Sekar Langit Putri Waluyo Serlina Nur Afdiyah Shaennon Agustina Silvia Vasaura Sinta Putri Dharmayanti Sintia Dwi Puspita Sari Siti Nurhalizah Fitriani Sukma Restina Pradipta Suqa Annisa Filail Syaifur Rijal Tanty Putri Pravitasari Ufik Novi Maslakah Ummi Hani Ummu Hani Valiyan Rahmad Illabillah Vega Septian Fikri D Wandha Dani Sarnisa Widi Wardani Wulandari Wulandari Yahya Wahyu Zacky Zakaria Yohana Ayu Nirawati Yuliati Ningsih Yunita Dwi Anggraini