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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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Penerapan Sifat Amanah Pada Komisaris Independen Dan Komite Audit Dalam Mewujudkan Good Corporate Governance Elin Nurlina Sari; Nur Aini; Mohamad Djasuli
Jurnal Ekonomika Dan Bisnis Vol. 2 No. 1 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.320

Abstract

The role of Independent Commissioners and Audit Committees in carrying out their duties and authorities must comply with the professional code of ethics, in the implementation of Good Corporate Governance, the role of independent commissioners and audit committees that have a trustful nature is required. This paper tries to provide a fresh perspective by incorporating religious elements or religious values, especially Islam, namely trustworthiness. This characteristic will be used as a model to optimize the professional norms of independent commissioners and audit committees in implementing corporate governance. The methodology used in this article uses a literature review to draw conclusions from existing data sources and details the importance of emulating the nature of the Trust in the roles and responsibilities of independent commissioners and audit committees. This article explains the relationship between trustworthiness and optimizing the implementation of good corporate governance. The conclusion drawn is that the nature of trust must be applied to play its role in achieving good corporate governance. Because by applying trustworthiness to the principles of professional behavior, people will understand the applicable regulations and not take actions that tend to damage their professional reputation and tend to be honest and thorough in carrying out the tasks assigned to them.  
Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan Bursa Efek Indonesia Devi Nur Alfiah; Alfiani Nila Erlita; Mohamad Djasuli
Jurnal Ekonomika Dan Bisnis Vol. 2 No. 1 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.321

Abstract

The purpose of this research is to analyze and show empirically the effect of good corporate governance on company values. The hypothesis put forward is that good management functions as a fixed value as measured by Tobin's Q. This study uses secondary data from manufacturing companies listed on the Indonesia Stock Exchange. The procedure to be used in determining the research sample is a targeted sampling procedure. The analytical method used in this research is simple linear regression research. The results of the sample selection are 195 companies as research samples. The results of the classical acceptance test show that the data are normally distributed and there is no heteroscedasticity anomaly. The results of the hypothesis test show that good governance has a negative effect on firm value.
Peran Sifat Shiddiq Terhadap Good Governance Dalam Meningkatkan Kepercayaan Nasabah PT Permodalan Nasional Mandiri Cabang Jombang Mochammad Vanny Febrianto; Bella Khoirun Nisa; Mohamad Djasuli
Jurnal Ekonomika Dan Bisnis Vol. 2 No. 1 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.322

Abstract

This study aims to find out how well the corporate governance that has been implemented by the company at PT Permodalan Nasional Mandiri Mekaar Jombang Branch in increasing customer trust. In this method, the research method uses a descriptive approach that takes the research location from the Jobang branch of PT Permodalan Nasional Mandiri customers. Source of data used in this research is secondary data. This analysis uses the principle of leadership, namely shiddiq (honest). This research is still relatively rare so the concept of Islam needs to be done. Customers think that PNM Mekaar's services are good enough, but still need to be developed so that customers feel safer when borrowing money.
Implementasi Prinsip Good Corporate Governance Terhadap Kinerja Karyawan Pada Bank Syariah Maya Amanda Putri; Erika Dwi Agnik; Mohamad Djasuli
Jurnal Ekonomika Dan Bisnis Vol. 2 No. 1 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.324

Abstract

The purpose of this study is to analyze the application of good corporate governance (GCG) in the work of Bank BRISsyariah Indonesia employees. The application of good governance in the banking sector is very supportive for the implementation of its operational activities, if banking is the trust of the public who trust their investment managers, then very careful risk management is needed to create a positive image of banking. sector In the eyes of customers, the role of banking is also to provide confidence in collecting and saving money. This study uses a descriptive qualitative approach which aims to provide a systematic description of the implementation of good corporate governance practices at Bank BRISyariah. The purpose of data analysis is to simplify the results of data processing so that they are easy to read and interpret. Data was collected using the literature review technique. The results of this study indicate that the good governance practices implemented by Bank BRISyariah Indonesia are largely in line with the theory of good governance.
Analisis Hubungan Budaya Perusahaan Terhadap Penerapan Good Corporate Governance Pada Cv Exim Traders Jombang Luluk Indah Kholifatin; Ani Lailatul Rosidah; Mohamad Djasuli
Jurnal Ekonomika Dan Bisnis Vol. 2 No. 1 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.348

Abstract

This article aims to determine the relationship between the role of corporate culture and Good Corporate Governance (GCG). The research method used is a survey method and correlation techniques by distributing questionnaires with two types of instruments, namely corporate culture and GCG instruments. Respondents are permanent employees of CV. Exim Traders Jombang totaling 100 people and 87 people were selected who were determined from the formula in Suherman's book and were selected by homogeneous sampling technique in simple random sampling. Data analysis uses simple linear regression and simple correlational techniques. The results show that there is a strong correlation between corporate culture and Good Corporate Governance (GCG), meaning that the stronger the application of corporate culture, the higher the implementation of GCG.
Implementasi Good Governance pada Pelayanan Pemerintah Desa Berdasarkan UUD 1945 Laelly Wahyu Hidayati; Kharisma Ayu Febriani; Mohamad Djasuli
Journal of Applied Accounting And Business Vol. 4 No. 2 (2022): JAAB - Desember 2022
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v4i2.16

Abstract

Providing the best service is one of the achievements of the village government in order to meet the quality of service. This is a form of state service for officials written in Alenia 4 Preamble to the 1945 Constitution. This research will determine the implementation of good governance in village government services. This study uses literature review research with a descriptive approach. This method is intended to search, evaluate, and synthesize the best available evidence. Performance related to accountability has been good because it is committed to increasing trust. Transaparancy is not good, because it does not match the system created. Openness is good with digital media. The rule of law is not good because there are still violations. So that accountability and openness are good, but the transparency and rule of law still need to be improved for village officials in village government service activitiesProviding the best service is one of the achievements of the village government in order to meet the quality of service. This is a form of state service for officials written in Alenia 4 Preamble to the 1945 Constitution. This research will determine the implementation of good governance in village government services. This study uses literature review research with a descriptive approach. This method is intended to search, evaluate, and synthesize the best available evidence. Performance related to accountability has been good because it is committed to increasing trust. Transaparancy is not good, because it does not match the system created. Openness is good with digital media. The rule of law is not good because there are still violations. So that accountability and openness are good, but the transparency and rule of law still need to be improved for village officials in village government service activities
Impementasi Asy-Syu’ara dalam Good Village Governance Sebagai Upaya Pencegahan Kecurangan Pengelolaan Keuangan Desa Brilian Nanda Arifian; Mohamad Djasuli
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 6 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i6.2752

Abstract

The purpose of this study is to determine the application of the content of Asy-Syu'aaraa in good village governance as an effort to prevent fraud in village financial management. The type of research used is qualitative research with a case study approach, namely by using primary data such as observation, interviews and documentation. The result of this research is that the content of Surah Ash-Syu'ara as a guideline is able to provide benefits to the community, especially the village government in village financial management by providing the values of trustworthiness, accountability and transparency, justice, and participation. The application of these values can increase public trust, reduce the risk of corruption, and ensure the effective and efficient use of village funds. By adopting these principles, village governments can realize good governance, improve community welfare, and create a more transparent and accountable government environment.
LITERATUR REVIEW: PENGARUH PENYAJIAN DAN AKSESIBILITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS DI PEMERINTAH DAERAH Ayu Maghfuriyah; Feri Nanda; Choirotin Ainia Ainia; Dimas Arya Putra Salam; Mohamad Djasuli
Jurnal Review Pendidikan dan Pengajaran (JRPP) Vol. 7 No. 3 (2024): Inprogress Volume 7 No 3 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i3.29724

Abstract

Tujuan Studi literature ini di lakukan yaitu untuk mengetahui bagaimana pengaruh penyajian dan aksesibilitas laporan keuangan di pemerintah daerah. Penelitian ni menggunakan metode studi literatur atau yang sering di kenal dengan istilah tinjauan pustaka. Berdasarkan hasil penelitian melalui situs Google Scholar, ditentukan 10 artikel yang memenuhi kriteria yang ditentukan oleh peneliti dari total review sebayak 632 artikel yang dipublikasikan di situs Google Scholar pada periode 2020-2024. Temuan yang diperoleh dari hasil tinjauan litertur adalah penyajian laporan keuangan an aksesibilitas keuangan memberikan peran penting dalam meningkatkan akuntabilitas pengelolaan keuangan daerah di Indonesia. Dengan penyajian laporan dan aksesibilitas yang baik maka akan semakin baik pula akuntabilitas sebuah laporan keuangan.
PERAN MANAJEMEN ASET TETAP DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus BPKAD Kabupaten Bangkalan) Maulinda Safitri; Fifin Nur Halizah; RA Nurur Rohmah Aidatul Fitriyah; Alvin Kurniawan; Mohamad Djasuli
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 7 No 2 (2024): Jurnal Ilmiah Akuntansi Rahmaniyah Vol. 7 No. 2, Juni 2024
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v7i2.345

Abstract

Aset tetap merupakan salah satu permasalahan yang sering menjadi perhatian dalam penyusunan dan pelaporan Laporan Keuangan Pemerintah Daerah (LKPD), karena mempunyai nilai investasi relatif signifikan dan komponen kekayaan terbesar sehingga perlu dilakukan manajemen aset tetap untuk menciptakan kewajaran laporan keuangan, akan tetapi dalam manajemen aset tetap tidaklah mudah dan perlu ditunjang oleh pengendalian internal yang sesuai dengan peraturan. Pengendalian ini pastinya dirancang guna dalam memberikan sebuah keyakinan untuk satu tujuan yang salah satunya untuk keandalan atas pelaporan keuangan Penelitian ini dilakukan untuk mengetahui mengenai peran manajemen aset tetap dan pengendalian internal terhadap kualitas laporan keuangan pemerintah daerah. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan jenis data primer berupa observasi dan wawancara, sedangkan data sekunder yang diperoleh melalui studi literatur. Hasil penelitian menunjukkan bahwa manajemen aset tetap dan pengendalian internal memiliki peran terhadap kualitas laporan keuangan pemerintah daerah.
Desain Desa Wisata Keris Aeng Tong-Tong Bersertifikasi Halal Dalam Perspektif Maqashid Syariah Naila Tsawaba; Ach. Fawaid As'ad; Mohamad Djasuli
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.9547

Abstract

Tujuan penelitian ini untuk menelaah desain desa wisata keris Aeng Tong-Tong bersertifikasi halal dalam perspektif maqashid syariah. Metode penelitian ini menggunakan pendekatan kualitatif studi kasus configurative-ideographic studies. Hasil penelitian ini menunjukan bahwa Desa Aeng Tong-Tong, Kabupaten Sumenep terkenal dengan desa wisata keris yang menjadi salah satu warisan budaya tradisional yang masih di rawat hingga saat ini. Proses pembuatan dan pemeliharaan keris diperlukan keahlian artistik khusus, serta satu kesatuan pikiran dan penjiwaan mendalam untuk meneladani dan meneruskan ke-mpu-an secara turun temurun. Jiwa seorang mpu di era kiwari tidak lagi berpatron pada keris yang memiliki kekuatan magis ataupun supranatural, namun lebih pada penuangan filosofi jiwa dan pikiran yang tertuang dalam keris berdasar pada makna motif dan bentuknya yang bernilai estetika tinggi. Modal budaya keris yang tidak bertentangan dengan syariah islam berpotensi menjadi desa wisata keris bersertifikasi halal. Eksistensi tradisi budaya dan religiusitasnya sebagai nilai seni yang berdampak pada perkembangan pariwisata dan ekonomi lokal selaras dengan nilai maqashid syariah.
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