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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
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

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Journal : JURNAL AKUNTANSI UNIVERSITAS JEMBER

 1 
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

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Abstract

Until now, have not many Shari’ah accounting researchers and thinkers who perform critical review of the various Shari’ah accounting concepts. This paper done in order to view critically one of Shari’ah 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 isn’t disolved each other to or change one of other. Keywords: syari’ah accounting, pairs of epistemology, manunggaling kawulo gusti
MENTAL ACCOUNTING: MEMAKNAI KEBAHAGIAAN DARI SISI LAIN GAYA HIDUP MAHASISWA KOS Elsa Eldista; Agung Budi Sulistiyo; Nur Hisamuddin
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 17 No 2 (2019)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v17i2.15393

Abstract

This study aims to understand and analyze in depth about the financial behavior of college students in terms of addressing mental accounting phenomena in daily life, as well as being framed with lifestyles that shape perceptions about the happiness of life subjectively. The research subjects in this study were college students in particular the Department of Accounting, University of Jember. Qualitative research with a phenomenological approach is used because researchers want to explore the phenomenon as a whole according to events in the field. Data analysis technique is done by collecting data from interviews, then calcifying based on themes and drawing conclusions. The results showed a mental accounting phenomenon in college students' daily lives related to financial decision making and the treatment of income sources. Besides that students have also applied mental accounting quite wisely, especially in terms of financial decision making. Keywords: college students, happiness, lifestyle, mental accounting
MEMAHAMI KONSEP KEMANUNGGALAN DALAM AKUNTANSI: KRITIK ATAS UPAYA MENDEKONSTRUKSI AKUNTANSI KONVENSIONAL MENUJU AKUNTANSI SYARIAH DALAM BINGKAI TASAWUF Agung Budi Sulistiyo
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 8 No 1 (2010)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v8i1.1219

Abstract

Until now, have not many Shari’ah accounting researchers and thinkers who perform critical review of the various Shari’ah accounting concepts. This paper done in order to view critically one of Shari’ah 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 isn’t disolved each other to or change one of other. Keywords: syari’ah accounting, pairs of epistemology, manunggaling kawulo gusti
STUDI PERBANDINGAN KINERJA KEUANGAN ANTARA PERBANKAN SYARIAH DI INDONESIA DAN MALAYSIA SELAMA PANDEMI COVID-19 Arina Aula Harfina; Agung Budi Sulistiyo; Septarina Prita Dania Sofianti
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 21 No 1 (2023)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v21i1.31913

Abstract

This study aims to examine and analyze the differences between the financial performance of Islamic banking between 2 (two) countries, namely Indonesia and Malaysia during the Covid-19 pandemic. This research is a quantitative study that examines the difference between financial performance during Covid-19 and the financial ratios of Indonesia and Malaysia using the ratio of Return on Assets (ROA), Capital Adequacy Ratio (CAR), Non Performing Loans (NPF), and Financing to Deposit Ratio ( FDR). This study uses secondary data obtained from the financial statements of each Indonesian and Malaysian Islamic banking. Based on the purposive sampling method, the sample used was 25 Islamic banks, consisting of 13 Indonesian Islamic banks and 12 Malaysian Islamic banks. Hypothesis testing in this study used the Independent sample t-test and the Mann Whitney test. The results of this study are that during the Covid-19 pandemic between Indonesian and Malaysian Islamic banking there was a significant difference in the CAR ratio, and for the ratios of ROA, NPF and FDR there were no significant differences.Keywords: covid-19 pandemic, financial performance, financial ratios, islamic banking ABSTRAKPenelitian ini bertujuan untuk menguji dan menganalisis perbedaan antara kinerja keuangan perbankan syariah diantara 2 (dua) negara yaitu Indonesia dan Malaysia selama pandemi Covid-19. Penelitian ini merupakan penelitian kuantitatif yang menguji perbedaan antara kinerja keuangan selama Covid-19 terhadap rasio keuangan Indonesia dan Malaysia menggunakan rasio Return of Asset (ROA), Capital Adequacy Ratio (CAR), Non Performing Loan (NPF), dan Financing to Deposit Ratio (FDR). Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan masing-masing perbankan syariah Indonesia dan Malaysia. Berdasarkan metode pemilihan sampel purposive sampling, sampel yang digunakan berjumlah 25 perbankan syariah, yang terdiri dari 13 perbankan syariah Indonesia dan 12 perbankan syariah Malaysia. Pengujian hipotesis dalam penelitian ini menggunakan uji beda Independent sample t-test dan uji Mann whitney. Hasil penelitian ini adalah pada masa pandemi Covid-19 antara perbankan syariah Indonesia dan Malaysia terdapat perbedaan yang signifikan pada rasio CAR, dan untuk rasio ROA, NPF dan FDR tidak terdapat perbedaan yang signifikan.Kata Kunci: kinerja keuangan, pandemi covid-19, perbankan syariah, rasio keuangan
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