Diska Arliena Hafni, Diska Arliena
Mahasiswa Pascasarjana Fakultas Ekonomi & Bisnis Universitas Brawijaya

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Implementasi Akuntansi Sumber Daya Manusia Penyandang Difabel Daksa Hafni, Diska Arliena
Jurnal Akuntansi dan Governance Vol 1, No 1 (2020): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.1.1.38-46

Abstract

This study aims to find out the implementation of Human Resource Accounting in Difa City Tour and Transport-Yogyakarta. Human resources owned by Difa City Tour and Transport-Yogyakarta are persons with disabilities who work as motorcycle taxi drivers with a modified motorcycle fleet. Data collected through interviews and observations. Qualitative data are analyzed by describing, interpreting, and describing systematically collected data.Data analysis begins with data collection, data reduction, data presentation and drawing conclusions.The results showed that Difa City Tour and Transport-Yogyakarta treats its human resources as an asset.Difa City Tour and Transport-Yogyakarta creates a system of human resource management starting from recruitment, training and placement which is systematic, gradual and measurable.The evaluation method for human resources in Difa City Tour & Transport Yogyakarta in practice refers to the Human Resource Value Accounting method in the Non-monetary Model.
Aksesibilitas Permodalan Perbankan bagi Wirausahawan Difabel di D.I Yogyakarta untuk Mewujudkan Ekonomi Inklusi Hafni, Diska Arliena; Rahmawati, Fitri Maulidah
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 17 No.2, September 2019
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (541.489 KB) | DOI: 10.30595/kompartemen.v17i2.3629

Abstract

This study aims to determine the opportunities and challenges faced by diffable entrepreneurs in accessing banking capital. In addition, it is also to find out the extent to which the role of banks provides access to capital for diffable entrepreneurs. The study was a descriptive qualitative study involving blind and disabled disabled entrepreneurs who were members of Persatuan Tuna Netra Indonesia (PERTUNI) DIY, Persatuan Penyandang Disabilitas Indonesia (PPDI) DIY area and Ojek Difa DIY motorcycle taxi. Data collection uses interview, observation and documentation methods. Data analysis is done by collecting data, reducing data, presenting data (data display), and drawing conclusions. The results showed that only a small proportion of blind diffable entrepreneurs had interacted with the banking sector, the rest preferred to interact with other financial institutions such as cooperatives established by PERTUNI and BMT. They chose this because banking services were considered to be quite complicated or lacking in access for blind diffable entrepreneurs. On the other hand, disabled entrepreneurs have often interacted with banking and there are no significant problems in the process of lending bank capital. However, both the disabled and forced entrepreneurs hope there will be an increase in services for diffable entrepreneurs primarily in terms of facilities and infrastructure as well as more diffable-friendly banking service products.Keywords: accesisbility of banking capital, diffable entrepreneurs, economic inclusion 
Studi Fenomenologi: Praktik dan Makna Akuntansi bagi Wirausahawan Difabel Netra pada Usaha Mikro Hafni, Diska Arliena
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. XV No.2, September 2017
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (434.37 KB) | DOI: 10.30595/kompartemen.v15i2.1839

Abstract

This study explained the meaning and understand how accounting is practiced by blind entrepreneurs in micro businesses. Institutional theory is used as a basis for understanding the accounting practiced by blind entrepreneurs in micro businesses. This research is qualitative research with intepretive paradigm and used transcendental phenomenology method. Research data obtained through interviews and observations. Stages of data analysis consist of apoche, phenomenology reduction, variation of imagination, and synthesis of meaning and essence. The results showed that the Accounting practiced by bilnd entrepreneurs is in the form of financial records and memory. In this case, blind entrepreneurs prefer to remember rather than record. The meaning contained in accounting practices by blind entrepreneurs in micro businesses leads to the fulfillment of internal business information. It also hinted that accounting is practiced in accordance with the needs and abilities of the implementers. Keywords: Accounting Practice, Blind Entrepreneurs, Transcendental Phenomenology
PRAKTIK EARNING MANAGEMENT DALAM PERSPEKTIF ETIKA SYARI’AH Hafni, Diska Arliena
Journal of Innovation in Business and Economics Vol 3, No 2 (2012)
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (114.547 KB) | DOI: 10.22219/jibe.v3i2.2233

Abstract

Earning Management representing one of choice to manager in determining policy of accountancy to reach specific purposes. The target is to maximize manager utilitas and improve company value. This target relate manager motivation in earning management praktik as: getting high bonus, debt in bond fund, trust of public in capital market, low tax expense, achievement which both for CEO , and positive reaction of investor in IPO. With existence of the target of profit management to maximize utilitas, hence profit management activity can be classified into ethics understanding of utilitarianisme. But which still become question in earning management will delivering many benefit to management  agent or principle, particularly all stakeholder.
Membingkai Good Corporate Governance Amal Usaha Muhammadiyah dalam Kerangka Amanah Hafni, Diska Arliena; Harventy, Gina
Journal of Accounting and Investment Vol 14, No 2: July 2013
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This paper examines the concept of Good Coorporate Governance that can be applied in the Amal Usaha Muhammadiyah (AUM). As one of Indonesia’s largest Muslim organization, Muhammadiyah has thousand of Amal Usaha. Amal Usaha efforts serves a packaged for Persyarikatan to realize the ideals of Muhammadiyah. Amal Usaha can be actually be used, as a means to gain profit, but if it is pulled back to the Amal Usaha purposes of Muhammadiyah profit oriented, that initially will have to support the activities of Muhammadiyah is non profit. It is then differentiate amal usaha efforts with other companies. So we need a concept of governance on Amal Usaha of Muhammadiyah is it not just referring to the principles of fairness, transparency, accountability and responsibility. However, this need frame of ‘amanah’ to harmonize efforts with Amal Usaha purposes sacred ideals of Muhammadiyah.
Penerapan standar rumah sakit syariah di bidang akuntansi dan keuangan pada RS. Muhammadiyah Lamongan Mahmudah, Zustika Nada; Hafni, Diska Arliena
Proceeding of National Conference on Accounting & Finance Volume 4, 2022
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Rumah Sakit Muhammadiyah Lamongan (RSML) sebagai rumah sakit syariah menerapkan standar yang dikeluarkan oleh Majelis Upaya Kesehatan Seluruh Indonesia (MUKISI). RSML sebagai Amal Usaha Muhammadiyah juga dituntut  melaksanakan standar yang diatur dalam Standar Islami Rumah Sakit Muhammadiyah dan Aisyiyah (SIRSMA) yang diterbitkan oleh MPKU PP Muhammadiyah. Penelitian ini membandingkan antara kedua standar tersebut dengan tujuan menemukan strategi RSML dalam memenuhi standar rumah sakit syariah (RSS), khususnya pada bidang akuntansi dan keuangan. Penelitian ini merupakan penelitian studi kasus dengan pendekatan kualitatif. Sementara yang menjadi objek penelitian adalah Rumah Sakit Muhammadiyah Lamongan (RSML) dan pengumpulan data melalui observasi, wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa perbedaan dalam penerapan standar RSS berdasarkan ketentuan MUKISI dan SIRSMA terletak pada elemen pelaporan keuangan, pengelolaan dana wakaf dan hibah, serta pelayanan RSMA bersifat non profit. Strategi RSML dalam upaya memenuhi standar RSS di bidang akuntansi dan keuangan adalah dengan penyesuaian istilah dan pembuatan dua laporan keuangan.