Articles
<![CDATA[Analisis Rekonstruksi Penyusunan Laporan Keuangan Masjid (Studi Kasus pada Masjid Agung Baiturrahman Banyuwangi) ]]>
<![CDATA[Arif Hidayatullah]]>;
<![CDATA[Agung Budi Sulistiyo]]>;
<![CDATA[Nur Hisamuddin]]>
<![CDATA[ e-Journal Ekonomi Bisnis dan Akuntansi Vol 6 No 1 (2019): e-JEBA Volume 6 Nomor 1 Tahun 2019 ]]>
Publisher : <![CDATA[UPT Penerbitan Universitas Jember ]]>
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DOI: 10.19184/ejeba.v6i1.11102
<![CDATA[The mosque is one of the non-profit oriented organizations in the field of religion in carrying out its activities, by managing its resources and resources derived from the community voluntarily and sincerely in accordance with the Statement of Financial Accounting Standards (PSAK) 45 on Nonprofit Organizations, That non-profit organizations should also and are entitled to make financial reports and report to users of financial statements. Mosques must make accurate financial statements and provide information to users of these financial statements ie the donors of the mosque. To be able to make accurate mosque financial statements required the application of accounting. Accounting is an activity undertaken untu produce sautu information system in the form of financial statements. Thus, mosques require the role of accounting as a tool for the process of managing, recording, interpreting, and reporting financial transactions that always guided by PSAK 109 and PSAK 45 set by the Indonesian Institute of Accountants (IAI) which will ultimately produce more transparent financial statements and Accountable. Keywords: Financial Statement of Mosque, Mosque, Nonprofit Organization,, PSAK 109, PSAK 45.]]>
<![CDATA[The Effect of Intellectual Capital and Good Corporate Governance on Company Value Mediated by Competitive Advantage ]]>
<![CDATA[Selvia Roos Ana]]>;
<![CDATA[Agung Budi Sulistiyo]]>;
<![CDATA[Whedy Prasetyo]]>
<![CDATA[ Journal of Accounting and Investment Vol 22, No 2: May 2021 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.v22i2.10412
<![CDATA[Research aims: This research aims to analyze the effect of intellectual capital and good corporate governance on company value by using competitive advantage as a mediation on companies listed on the Corporate Governance Perception Index from 2014 to 2018.Design/methodology/approach: This research used nine companies from the Corporate Governance Perception Index as a sample listed during the 2014-2018 period. The analysis methods of this research were Multiple Linear Regression and path analysis.Research findings: The research revealed that the company's competitive advantage could increase the company value but could not mediate company value. However, competitive advantage is inseparable from the role of intellectual capital and good corporate governance.Theoretical contribution/Originality: This study provides a theoretical contribution to determining company value using competitive advantage as mediation. Besides, this research confirms the resource-based theory that the company can win the competition by having a competitive advantage to increase company value. Hopefully, these findings can give a comprehensive picture for the company.Practitioner/Policy implication: The results of this study are expected to provide an overview to management and investors that intellectual capital has not been able to increase company value because intellectual capital is still a hidden value that has not been able to attract investors' attention to how beneficial intellectual capital is for the company. Besides, this study also showed that the implementation of Good Corporate Governance is not just a formality but must become an organizational culture to encourage increased company value.Research limitation/Implication: This study was only conducted on companies listed on the Corporate Governance Perception Index from 2014 to 2018. Therefore, the generalizability of this study is limited]]>
<![CDATA[Pengaruh Etika, Pendidikan, dan Pengalaman terhadap Kualitas Audit dengan Profesionalisme sebagai Variabel Intervening ]]>
<![CDATA[Nurul Alfiyah]]>;
<![CDATA[Siti Maria Wardayati]]>;
<![CDATA[Agung Budi Sulistiyo]]>
<![CDATA[ Jurnal Ekonomi Akuntansi dan Manajemen Vol 17 No 1 (2018) ]]>
Publisher : <![CDATA[Universitas Jember ]]>
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DOI: 10.19184/jeam.v17i1.2792
<![CDATA[This study aims to examine and analyze the influence of ethics, education and experience to professionalism and to test and analyze the effect of ethics education, experience and professionalism of the quality audit at the office of the Inspectorate of Banyuwangi. Where the sampling technique using census method with auditors who have the certification criteria of functional positions auditor (JFA) and follow continuous professional education and training (continuing professional education) totaling 28 people. The results showed that ethics significant effect on audit quality. Then the second hypothesis education variable has no effect on audit quality, this indicates the second hypothesis is rejected. The third hypothesis is that experience does not significantly affect professionalism. Fourth hypothesis ethics significantly affect audit quality. Education not significant effect on audit quality, this indicates a fifth hypothesis is rejected. The sixth hypothesis experience significant effect on audit quality. And the results of the seventh hypothesis professionalism significant effect on audit quality. Keywords: ethics, education, experience, professionalism and quality of the audit.]]>
<![CDATA[MENTAL ACCOUNTING: MEMAKNAI KEBAHAGIAAN DARI SISI LAIN GAYA HIDUP MAHASISWA KOS ]]>
<![CDATA[Elsa Eldista]]>;
<![CDATA[Agung Budi Sulistiyo]]>;
<![CDATA[Nur Hisamuddin]]>
<![CDATA[ JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 17 No 2 (2019) ]]>
Publisher : <![CDATA[Universitas Jember ]]>
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DOI: 10.19184/jauj.v17i2.15393
<![CDATA[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]]>
<![CDATA[MEMAHAMI KONSEP KEMANUNGGALAN DALAM AKUNTANSI: KRITIK ATAS UPAYA MENDEKONSTRUKSI AKUNTANSI KONVENSIONAL MENUJU AKUNTANSI SYARIAH DALAM BINGKAI TASAWUF ]]>
<![CDATA[Agung Budi Sulistiyo]]>
<![CDATA[ JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 8 No 1 (2010) ]]>
Publisher : <![CDATA[Universitas Jember ]]>
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DOI: 10.19184/jauj.v8i1.1219
<![CDATA[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]]>
<![CDATA[Effect of Islamic corporate governance on customer trust: empirical study on Islamic bank ]]>
<![CDATA[Agung Budi Sulistiyo]]>;
<![CDATA[Siti Maria Wardayati]]>;
<![CDATA[Arif Hidayatullah]]>;
<![CDATA[Shita Silvia Nahdia Riesky]]>
<![CDATA[ Asian Journal of Islamic Management (AJIM) VOLUME 2 ISSUE 1, 2020 ]]>
Publisher : <![CDATA[Faculty of Business & Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/ajim.vol2.iss1.art2
<![CDATA[Purpose: This study aims to analyze the effect of Islamic corporate governance and shariah compliance on customer trust in Islamic bank.Methodology: The research method used is a quantitative method with random sampling technique. The data analysis technique used is descriptive statistics and multiple linear regression techniques to test the hypothesis.Findings: The results of the study show that (1) out of the five principles of GCG (transparency, accountability, responsibility, independency and fairness) only transparency has a positive effect on customer trust as indicated by a significance value of 0.047. (2) shariah compliance has a positive effect on customer trust, besides that shariah compliance is a very large indicator contributing to increase customer trust, indicated by a significance value of 0,000.Originality: As far as we are concerned, only a few publications examined the effect of Islamic corporate governance and shariah compliance on customer trust in Islamic bank.]]>
<![CDATA[ANTARA SENI BERPERANG ALA SUN TZU, AKUNTANSI DAN SUSTAINABILITAS ORGANISASI ]]>
<![CDATA[Agung Budi Sulistiyo]]>
<![CDATA[ EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 16 No 1 (2012) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya ]]>
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DOI: 10.24034/j25485024.y2012.v16.i1.135
<![CDATA[Tujuan paper ini berupaya untuk merelasikan antara konsep berperang Sun Tzu, akuntansi dan sustainabilitas organisasi. Intisari konsep perang Sun Tzu adalah “menang tanpa bertempur” yang digunakan sebagai rerangka dan alat analisis dalam menjelaskan strategi yang dipakai paradigma non mainstream untuk “menantang” dominasi kaum positivis. Akuntansi dalam paper ini dimaknai sebagai kumpulan pemikiran dari individu dalam melihat realitas akuntansi, demikian pula dengan organisasi mencerminkan kelompok-kelompok pemikirnya yaitu kubu mainstream dan non mainstream. Hasil telaah menunjukkan bahwa paradigma non mainstream menggunakan “senjata kelembutan” yakni understanding, good criticizing, synergizing dan trully loving dalam mengembangkan kajian riset akuntansinya. Strategi ini tidak berupaya menyingkirkan atau bahkan membunuh paradigma mainstream. Mereka berupaya mengajak sang mainstream untuk bersama-sama mengembangkan disiplin akuntansi sesuai dengan paradigmanya sehingga terciptalah apa yang dinamakan sebagai keseimbangan paradigmatik. Keseimbangan paradigmatik ini dibutuhkan untuk menjaga sustainabilitas pemikiran akuntansi sehingga mampu membentuk peradaban akuntansi menjadi lebih baik.]]>
<![CDATA[MENGUNGKAP KOMPLEKSITAS MASALAH PADA KONSEP SUBSTANCE OVER FORM ]]>
<![CDATA[Agung Budi Sulistiyo]]>
<![CDATA[ EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 18 No 3 (2014) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya ]]>
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DOI: 10.24034/j25485024.y2014.v18.i3.140
<![CDATA[Tujuan penelitian ini adalah untuk mengungkap adanya kompleksitas permasalahan yang bersifat mendasar dan substansial yang melekat pada konsep substance over form. Permasalahan ini terkait dengan ambiguitas makna yang terkandung dalam konsep tersebut, pertentangannya dengan konsep dan prinsip akuntansi yang lain (seperti kos historis, materialitas, dan manajemen laba) serta tanpa disadari adanya upaya pemitosan terhadap konsep substance over form. Pada sisi yang lain, konsep ini juga terjebak pada cara berpikir dikotomi dan hiperrealitas. Metode pembahasan menggunakan analisis kritis dengan dukungan kajian literatur. Hasil telaah menunjukkan bahwa kelemahan mendasar konsep substance over form ini dapat ditinjau pada tingkat penalaran filosofis, teoretis, dan empiris. Pada tataran praksis, penafsiran yang berbeda terhadap konsep ini dapat mendorong perilaku akuntan yang menyimpang dari kode etik dan standar kebenaran. Signifikansi penelitian ini diharapkan mampu memberi sumbangan yang positif dan konstruktif bagi para peneliti dan pengambil kebijakan standar akuntansi keuangan di Indonesia untuk mengkaji ulang konsep substance over form baik secara konsepsual maupun pada tataran implementasinya.]]>
<![CDATA[IMPLEMENTASI THE NEW FRAUD TRIANGLE MODEL DENGAN PERSPEKTIF SYARIAH DALAM MENDETEKSI PERILAKU FRAUD ]]>
<![CDATA[Agung Budi Sulistiyo]]>;
<![CDATA[Riza Dewi Al Ardi]]>;
<![CDATA[Ahmad Roziq]]>
<![CDATA[ EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 4 No 1 (2020) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya ]]>
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DOI: 10.24034/j25485024.y2020.v4.i1.4324
<![CDATA[Penelitian ini bertujuan untuk mengkaji secara mendalam bagaimana konsep the new fraud triangle model dengan perspektif syariah dapat digunakan untuk mendeteksi perilaku fraud pada bank syariah dengan pendekatan studi kasus. Penelitian ini dilakukan pada salah satu bank syariah di Jawa Timur. Melalui wawancara mendalam dengan pelaku fraud, atasan pelaku dan auditor internal serta didukung dengan hasil observasi di lapangan dan studi dokumentasi bukti fraud, penelitian ini berhasil mengungkap beberapa temuan yang penting. Temuan tersebut menunjukkan bahwa; (1) tindakan fraud yang dilakukan dikarenakan gaya hidup pelaku yang melebihi dari penghasilan yang diterima; (2) memanfaatkan posisi pekerjaan yang dimiliki untuk melakukan fraud; (3) tindakan fraud yang terjadi diakibatkan oleh adanya peluang yang dimiliki. (4) tindak kecurangan juga terjadi karena personal integrity yang tidak baik dari pelaku. Implikasi dari penelitian ini diharapkan dapat memberikan kontribusi untuk mengembangkan ilmu pengetahuan dan informasi tentang pentingnya manajemen pengelolaan resiko dan penguatan sistem pengendalian intern bagi Lembaga Keuangan Syariah (LKS) dalam upaya mengungkapkan fraud]]>
