Garuda - Garba Rujukan Digital

p-Index From 2019 - 2024

2.949

P-Index

This Author published in this journals

All Journal e-Journal Ekonomi Bisnis dan Akuntansi EL-MUHASABA Jurnal Keuangan dan Perbankan JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak Bisma: Jurnal Bisnis dan Manajemen International Journal of Social Science and Business EKUITAS (Jurnal Ekonomi dan Keuangan) ASIAN JOURNAL OF ISLAMIC MANAGEMENT (AJIM) Wiga : Jurnal Penelitian Ilmu Ekonomi AJAD : Jurnal Pengabdian kepada Masyarakat Jurnal Abdi Panca Marga JRABA Open Access DRIVERset KEYNESIA : INTERNATIONAL JOURNAL OF ECONOMY AND BUSINESS

Agung Budi Sulistiyo

Fakultas Ekonomi Dan Bisnis, Universitas Jember

Author-ID : 391240

Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Physics Social Sciences Other

Published : 32 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3 4

MEMAHAMI KONSEP KEMANUNGGALAN DALAM AKUNTANSI: KRITIK ATAS UPAYA MENDEKONSTRUKSI AKUNTANSI KONVENSIONAL MENUJU AKUNTANSI SYARIAH DALAM BINGKAI TASAWUF Sulistiyo, Agung Budi
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 8, No 1 (2010)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Until now, have not many Shariâah accounting researchers and thinkers who perform critical review of the various Shariâah accounting concepts. This paper done in order to view critically one of Shariâah accounting concepts, that is manunggaling kawulo gusti. This concepts is to symbolize or representate of the pairs of epistemology. This symbolizasion is not precise because of these two things have difference understanding. The pairs of epistemology to point out combinationfrom two differences characteristic, but have same level whereas manunggaling kawulo gusti need to united and disolved from these two differences characteristic and level. Because of that, in principle to describe reality of accountancy that holistic characteristic,we must give two characteristic like egoistic-altruistic, masculine-feminin, materialistic-spiritualistic etc in same level and isnât disolved each other to or change one of other. Keywords: syariâah accounting, pairs of epistemology, manunggaling kawulo gusti

Komitmen Profesi dan Komitmen Organisasi sebagai Variabel Intervening dalam Hubungan antara Etika Kerja Islami dan Sikap terhadap Perubahan Organisasi Sulistiyo, Agung Budi
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 2 (2005): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i2.3584

MEMBANGUN KEBENARAN TENTATIF DALAM DISIPLIN AKUNTANSI (TAFSIR DAN KRITIK ATAS KUASA RELATIVITAS KEBENARAN) Sulistiyo, Agung Budi
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 3, No 1: Januari 2012
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

This paper attempts to explain that there is the power of relativity of truth in developing the â€œcurrentâ€ knowledge, no exception in accounting discipline. The context of â€œcurrentâ€ cannot be separated from the element of time and space where we interact in it. The result of social interaction and the capture of phenomenas is what underlies this paper.Â The concept of the relativity of thruth to be an axiom that should not be interfered with so that when anyone whom disputed it will be considered intorelant, selfish and small-minded. If we explore this concept in depth, actually the concept will bring us to the paradoxical attitude (double-standard of attitude) and ambivalent (double-standard of truth) in every process of our thought.

EFFECT OF QUALITY OF CSR DISCLOSURE ON FINANCIAL PERFORMANCE OF MINING COMPANY LISTED IN INDONESIA STOCK EXCHANGE Santoso, Budi; Sayekti, Yosefa; Sulistiyo, Agung Budi
International Journal of Social Science and Business Vol 1, No 2 (2017)
Publisher : Universitas Pendidikan Ganesha

ABSTRACTThis research was conducted on mining companies listed in Indonesia Stock Exchange in 2012-2015, using qualitative measurement of CSR disclosure. This study aims to examine the effect of CSR disclosure quality on the financial performance of mining companies in BEI through web.IDX. Sampling method in this research is purposive sampling method 100 Mining company. The analyzes used include instrument test data (validity test, reliability test), multiple linear regression analysis, classical assumption test (normality test, multicolinearity test, heteroscedasticity test), and hypothesis test (F test, t test, coefficient of determination). Research Results The quality of CSR disclosure positively affects the accounting performance (ROA) of mining companies in BEI period 2012-2015.Keywords: Quality of CSR Disclosure, ROA

CONSTRUCTION OF SHARIA GOOD CORPORATE GOVERNANCE MODEL AT BPRS BUMI RINJANI PROBOLINGGO INDONESIA Amani, Tatik; Roziq, Ahmad; Sulistiyo, Agung Budi
International Journal of Social Science and Business Vol 1, No 2 (2017)
Publisher : Universitas Pendidikan Ganesha

These research objectives are to compose of construction of sharia good corporate governance model at BPRS Bumi Rinjani Probolinggo. The study use case study approach with using methods of survey and exploratory. Techniques of data analysis use Miles & Huberman The result of the research shows that the written report of the implementation of governance in BPRS Bumi Rinjani Probolinggo has not been done yet. According to POJK No. 30 / POJK.05 / 2014 that the finance company is obliged to make a writing report, so we must make aÂ sharia governance model and report in BPRS Bumi Rinjani. The elements were included in the governance model are to add two principles of governance: integrity and social awareness, so that governance becomes seven (out of five set by law and two elements was get in) that istransparency, accountability, responsibility, independency, fairness, integrity and social awareness. To support the effectiveness of Dekoms tasks are included elements of the establishment of Audit Committee, Risk Monitoring Committee and Remuneration Committee. In order to an implementation of good governance was good, it is implanted to the whole range for implementation of Shariah governance that all transactions and BPRS Bumi Rinjani operations do not contain usury, maysir and gharar.Keywords : Sharia, Compliance, Governance, Integrity, Social Awareness, BPRS

INTERNALIZING VALUES OF JUSTICE IN MUDHARABAH FINANCING PRACTICES AND MUDHARABAH DEPOSITS Perwitasari, Dyah Ayu; Roziq, Ahmad; Sulistiyo, Agung Budi
International Journal of Social Science and Business Vol 1, No 2 (2017)
Publisher : Universitas Pendidikan Ganesha

This study aims to explore and analyze the forms of fairness values in the practice of mudharabah financing and mudharabah deposits. This type of research is a type of qualitative research with case study approach. The results of this study indicate that this bank has not fully applied the five elements of justice in the practice of mudharabah financing. Of the five principles, BPRS only runs the two principles of justice, namely the form of prohibition of haram and maysir. In order to fulfill these five principles of justice, should the BPRS Asri Madani Nusantara apply pure mudharabah financing practices, where the profit sharing calculation is done after the project has been realized, the shariah education has been intensively to mudharib, the management supervises it intensely on the mudharib-run business, As well as Islamic business ethics that must be owned by human resources banking. While in practice mudharabah deposit, BPRS ASRI Madani Nusantara Jember has applied the five elements of justice that is the form of prohibition of riba, gharar, maysir, dzulm and haram in mudharabah deposit transaction.Keywords: mudharabah, mudharabah deposit, justice

PENGUKURAN KINERJA DINAS KELAUTAN DAN PERIKANAN KABUPATEN SITUBONDO Suroso, Imam; Rudyanto, Tomy; Sulistiyo, Agung Budi
BISMA: Jurnal Bisnis dan Manajemen Vol 11 No 3 (2017)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v11i3.6475

Abstract: Performance measurement is critical for public sector organizations to determine the sucess level in implementing strategies to achieve its vision and mission. Therefore, an analytical tool is needed to measure government performance and to provide comprehensive information from both financial and non-financial aspects. The use of balanced scorecard as the measurement method could broaden the perspective, not only from the financial perspective, but also from the customer, internal business processes, and learning and growth perspectives. The objective of this study was to analyze the performance of the Department of Marine and Fisheries of Situbondo Regency in 2015 using a balanced scorecard approach. This was a descriptive qualitative research applying a case study. The informants were the local people and staffs of the Department of Marine and Fisheries of Situbondo Regency. Value for money analysis was used in measuring financial perspective and service quality (servqual), while Important Performance Analysis (IPA) used in measuring other perspectives. Conclusion was drawn based on the scoring results. Results showed that, in overall, the performance of the Department of Marine and Fisheries of Situbondo Regency was in â€œgoodâ€ category. Results of servqual analysis showed that all aspects had negative values, meaning that the expectations were higher than perceptions so the performance should be improved based on the priorities indicated in the IPA analysis. Keywords: Performance Measurement, Balanced Scorecard.

PENGARUH MODAL MANUSIA DAN STRUKTUR ASET TERHADAP RISIKO KREDIT DAN KINERJA KEUANGAN PADA BANK KONVENSIONAL DI INDONESIA Roziq, Ahmad; Sofianti, Septarina Prita Dania; Wasito, Wasito; Sulistiyo, Agung Budi
BISMA: Jurnal Bisnis dan Manajemen Vol 13 No 2 (2019)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v13i2.11763

This study aims to examine the influence of human capital and asset structure on credit risk and financial performance and the influence of credit risk on financial performance of conventional banks in Indonesia. This is an explanatory research with the sample consisted of 25 conventional banks in Indonesia during the period of 2013 to 2017. Data were analyzed using PLS. The results showed that: (a) human capital has no significant influence on credit risk of the conventional banks in Indonesia; (b) human capital has no significant influence on the financial performance of conventional banks in Indonesia, (c) credit risk has significant influence on the financial performance of conventional banks in Indonesia, (d) asset structure has significant influence on the credit risk of conventional banks in Indonesia, and (e) asset structure has no significant influence on the financial performance of conventional banks in Indonesia.

ANGELS Rating System for Islamic Banking Industry in Indonesia Oktaviansyah, Hendrik Tri; Roziq, Ahmad; Sulistiyo, Agung Budi
Jurnal Keuangan dan Perbankan Vol 22, No 1 (2018): January 2018
Publisher : University of Merdeka Malang

This study aims to analyze the bank soundness assessment usingÂ ANGELS approach in an Islamic bank. This research is a qualitative research. This research uses a non-interactive qualitative approach that is an analysis research that conducts an assessment based on document analysis and provides interpretation of a concept. The data used are primary data and secondary data. Primary data is done by using structured interviews using prepared questionnaires. Secondary data from this research are sharia financial report year 2016 in the form of ROA, ROE, CAR, NPF, LDR, and MR. The results of this study indicate that the soundness assessment of Islamic bank using ANGELS has a score of 86.79 so it is said to be soundless. The concept of ANGELS which consists of Amanah Management, Non-Economic Wealth, Give Out, Earning, Capital and Asset, Liquidity and Sensitivity to Market and Economy Wealth in practice needs to be done revision is indicators Amanah Management of accountability to God and accountability to nature because in practice these indicators are contrary to the concept practiced in the field. Revision of accountability to God and accountability to nature is changed into ihsan and tablig.JEL Classification: G21; G24DOI:Â https://doi.org/10.26905/jkdp.v22i1.1563 Â

Analisis dan Desain Sistem Informasi Kinerja Keuangan Badan Usaha PP. Salafiyah Syafi’iyah Sukorejo Situbondo achmad achmad; Agung Budi Sulistiyo; Whedy Prasetyo
Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i02.1482

Laporan keuangan adalah informasi yang dibutuhkan dalam pengambilan keputusan. Laporan keuangan mengandung informasi tentang kekuatan dan kelemahan perusahaan, sehingga dapat digunakan untuk menyusun langkah-langkah perbaikan strategi. Laporan keuangan adalah alat penting untuk mengetahui kinerja manajemen dan kondisi keuangan perusahaan. Tetapi, tidak semua orang dapat menterjemah kandungan informasi dalam laporan keuangan. Seperti dialami pengurus Pondok Pesantren Salafiyah Syafi’iyah Sukorejo Situbondo. Selain itu, laporan keuangan belum bisa disajikan dengan cepat, karena data-data masih diolah secara ‘manual’. Karena itu perlu dikembangkan sebuah sistem informasi yang mampu mengolah data dengan cepat, menyajikan informasi dengan tepat, dan mampu mongkonversi informasi rumit laporan keuangan. Sehingga, tujuan penelitian ini adalah untuk menghasilkan dokumen perencanaan pengembangan sistem, sebagai blue print untuk sistem informasi kinerja keuangan usaha. Data-data diperoleh dari sumber primer dengan menggunakan metode observasi, wawancara, dan dokumentasi. Data diolah dengan tehnik analisis kualitatif serta diuji keabsahannya dengan metode triangulasi. Sedangkan desain model sistem dikembangkan dengan context diagram, data flow diagran, dan entity relationship diagram. Hasil penelitiannya meliputi: dokumen desain alur kerja sistem melalui context diagram, data flow diagram, dan entity relationship diagram.

Co-Authors achmad achmad Adnan, Fahrobby Ahmad Roziq Amani, Tatik Arif Hidayatullah Arif Hidayatullah Arina Aula Harfina Bayu Aprillianto Budi Santoso Bunga Maharani Dwi Budi Santoso Dyah Ayu Perwitasari Elsa Eldista Gusti Ayu Wulandari Ibanatuz Zuhro Siamu Mubarokah Imam Suroso Indah Purnamawati Muhammad Miqdad Novi Wulandari Widiyanti Novi Wulandari Widiyanti Nur Hisamuddin Nurul Alfiyah Oktaviansyah, Hendrik Tri Perwitasari, Dyah Ayu Ririn Irmadariyani Riza Dewi Al Ardi Rohmatul Faizah Roos Ana, Selvia Rudyanto, Tomy Septarina Prita Dania Sofianti Shita Silvia Nahdia Riesky Siti Maria Wardayati SUKMA ULI NUHA SUGIYONO Tatik Amani Wasito Wasito Whedy Prasetyo Wildan Khisbullah Suhma Wildan Yosefa Sayekti

Title

Found 32 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 32 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 32 Documents
Search