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Makna Informasi Akuntansi sebagai Dasar Pengambilan Keputusan Bisnis di Usaha Kecil dan Mikro (UKM) Zuhdi, Rahmat
Jurnal Akuntansi Multiparadigma Vol 2, No 3 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (311.732 KB)

Abstrak: Makna Informasi Akuntansi sebagai Dasar Pengambilan Keputusan Bisnis di Usaha Kecil dan Mikro (UKM). Salah satu fungsi akuntansi adalah mengkomunikasikan informasi ekonomi, yaitu realita ekonomi suatu organisasi. Tidak digunakannya laporan keuangan oleh Usaha Mengengah, Kecil dan Mikro (UMKM) lebih dikarenakan tidak imbangnya cost and benefit bagi pengusaha kecil, karena pada kenyataannya mereka masih mampu mengembangkan usahanya tanpa menerapkan akuntansi. Pada penelitian ini, peneliti berkeinginan untuk mencari tahu bagaimana sebenarnya informasi akuntansi yang digunakan UMKM dalam pengembangan bisnisnya.Abstract: The Meaning of Accounting Information as Business Decision Making Base in Small and Micro Enterprises (SME). One of accounting function is to communicate economic information, which is economic reality of organization. The lack of use of financial reports by SMEs is because of the discrepancy in the term cost and benefit for small entrepreneurs, since in fact they are still capable to develop their skills without implementing accounting. This research is aimed to understand how accounting information used by the SMEs to develop their businesses.

Tafsir Perilaku Etis Menurut Mahasiswa Akuntansi Berbasis Gender Sari, Riza Sofia Nova; Zuhdi, Rahmat; Herawati, Nurul
Jurnal Akuntansi Multiparadigma Vol 3, No 1 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (161.974 KB)

Abstract: Interpretation of Accounting Students Ethical Behaviour based on Gender. The aim of this study is to unearth the understanding of accounting student about ethics, both male and female. This study uses qualitative approach through hermeneutics. Data collection techniques used are interview, observation, and documentation. The analysis is based on data from 6 informants Result of the study shows that the interpretation of ethical behavior is similar between male and female accounting student. However, the understanding in ethics application in behavior is not the same between male and female accounting students. In general, female student has a better interpretation than that of male student. Abstrak: Tafsir Perilaku Etis Menurut Mahasiswa Akuntansi Berbasis Gender. Penelitian ini bertujuan untuk mengetahui bagaimana tafsir perilaku etis menurut Mahasiswa dan Mahasiswi Akuntansi. Penelitian ini merupakan penelitian kualitatif dengan pendekatan hermeneutika. Teknik pengumpulan data dilakukan dengan wawancara, observasi, dan dokumentasi. Informan yang digunakan sebanyak 6 orang. Hasilnya menunjukkan bahwa mahasiswa dan mahasiswi Akuntansi mempunyai penafsiran yang serupa atas konsep etika. Ditemukan pula bahwa mahasiswi Akuntansi memiliki penafsiran yang berbeda dan lebih baik dibandingkan dengan Mahasiswa Akuntansi terhadap etika.

TAFSIR PERILAKU ETIS MENURUT MAHASISWA AKUNTANSI BERBASIS GENDER Riza Sofia Nova Sari; Rahmat Zuhdi; Nurul Herawati
Jurnal Akuntansi Multiparadigma Vol 3, No 1 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstract: Interpretation of Accounting Students Ethical Behaviour based on Gender. The aim of this study is to unearth the understanding of accounting student about ethics, both male and female. This study uses qualitative approach through hermeneutics. Data collection techniques used are interview, observation, and documentation. The analysis is based on data from 6 informants Result of the study shows that the interpretation of ethical behavior is similar between male and female accounting student. However, the understanding in ethics application in behavior is not the same between male and female accounting students. In general, female student has a better interpretation than that of male student.Abstrak: Tafsir Perilaku Etis Menurut Mahasiswa Akuntansi Berbasis Gender. Penelitian ini bertujuan untuk mengetahui bagaimana tafsir perilaku etis menurut Mahasiswa dan Mahasiswi Akuntansi. Penelitian ini merupakan penelitian kualitatif dengan pendekatan hermeneutika. Teknik pengumpulan data dilakukan dengan wawancara, observasi, dan dokumentasi. Informan yang digunakan sebanyak 6 orang. Hasilnya menunjukkan bahwa mahasiswa dan mahasiswi Akuntansi mempunyai penafsiran yang serupa atas konsep etika. Ditemukan pula bahwa mahasiswi Akuntansi memiliki penafsiran yang berbeda dan lebih baik dibandingkan dengan Mahasiswa Akuntansi terhadap etika.

Building Prophetic Accountability in State Financial Management for the People's Welfare Rahmat Zuhdi
JAFFA Vol 10, No 1: April 2022
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v10i1.13488

State/regional financial management has undergone fundamental changes since the issuance of the state finance law and its audit mechanism. The decentralized system that was built has shifted from its primary goal, namely the welfare of the people. This shift occurred with the emergence of the phenomenon that the opinion of the results of the examination of financial statements has become the ultimate goal in the management of state/regional finances which results in a reduction in the level of service to the community. This study aims to construct a critical discourse on prophetic accountability in managing state/regional finances for the community's welfare. This study uses a qualitative approach with a critical paradigm through a critical analysis of Ibn Khaldun's discourse on the ideal state. The results of this study indicate that the implementation of state/regional financial management can be achieved by a system of justice (the rule of law), responsibility (vertical and horizontal), leadership abilities (intellectual and strategic), and moral values. All of these conditions must be owned by all leaders and elements of the national organization, which ultimately results in order, social harmony, and the growth of a dynamic and conducive civilized society. So that this can be an alternative solution to provide awareness that leadership is a mandate that should offer benefits to society and nature as a form of accountability to God (Rahmatan Lil 'Aalamiin).

FAKTOR-FAKTOR YANG MEMENGARUHI KUALITAS PEMERIKSAAN (Studi Pada Auditor BPK Perwakilan Jawa Timur) - Faizah; Rahmat Zuhdi
JAFFA Vol 1, No 2 (2013): OKTOBER
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v1i2.4004

The purpose of this research is to analyze of the audit quality factors. The units analysis of this research are auditors in Indonesian Audit Board (BPK) representative at East Java. The data of this research were collected by using questionnaires to the auditors BPK representative at East Java. The sampling method used simple random sampling. The data had been analyzed to test the hypothesis using the Multiple Regression Analysis.The results of this results showed that: 1) partially, independence and integrity of a significant effect on audit quality; 2) simultaneously, objectivity, experience, knowledge, accountability, and professional skepticism not influence on the audit quality.

MAKNA INFORMASI AKUNTANSI SEBAGAI DASAR PENGAMBILAN KEPUTUSAN BISNIS DI USAHA KECIL DAN MIKRO (UKM) Rahmat Zuhdi
Jurnal Akuntansi Multiparadigma Vol 2, No 3 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Makna Informasi Akuntansi sebagai Dasar Pengambilan Keputusan Bisnis di Usaha Kecil dan Mikro (UKM). Salah satu fungsi akuntansi adalah mengkomunikasikan informasi ekonomi, yaitu realita ekonomi suatu organisasi. Tidak digunakannya laporan keuangan oleh Usaha Mengengah, Kecil dan Mikro (UMKM) lebih dikarenakan tidak imbangnya cost and benefit bagi pengusaha kecil, karena pada kenyataannya mereka masih mampu mengembangkan usahanya tanpa menerapkan akuntansi. Pada penelitian ini, peneliti berkeinginan untuk mencari tahu bagaimana sebenarnya informasi akuntansi yang digunakan UMKM dalam pengembangan bisnisnya.Abstract: The Meaning of Accounting Information as Business Decision Making Base in Small and Micro Enterprises (SME). One of accounting function is to communicate economic information, which is economic reality of organization. The lack of use of financial reports by SMEs is because of the discrepancy in the term cost and benefit for small entrepreneurs, since in fact they are still capable to develop their skills without implementing accounting. This research is aimed to understand how accounting information used by the SMEs to develop their businesses.

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