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All Journal Journal of Accounting Science Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Journal of Applied Business and Technology Journal of Accounting and Financial Issue Accounting Journal of Ibrahimy (AJI)
Binti Shofiatul Jannah
Universitas Islam Negeri Sunan Ampel Surabaya
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Observing the character of public accountant through the spirit of Fastabiqul Khairat Ratna Anggraini Aripratiwi; Binti Shofiatul Jannah; Ade irma Suryani Lating; Nur Ravita Hanun
Journal of Accounting Science Vol 7 No 1 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v7i1.1659

Abstract

This study aims to examine the character of public accountant in spirit fastabiqul khairat through a religius approach. The method used in this research is qualitative with a religiosity pradigm strategy. This study found that the spirit of fastabiqul khairat appears in every audit process, carried out by public accountant, starting from the engagement process to the issuance of an audit opinion. In the ethical crisis faced by public accountant, it takes a character building with integrity “amal shalih“ and not unjust. Public accountant prioritize aspects of conviction in every decision, adhere to the applicable rules. Through the spirit of fastabiqul khairat, it’s expected to be able to produce ethical behaviour for public accountant, which will lead to the concept of a code of ethics of public accountant profession.
Critical Review of Income Accounting on Islamic Boarding School Accounting Guidelines Yohan Bakhtiar; Dion Yanuarmawan; Atik Tri Andari; Binti Shofiatul Jannah
Journal of Applied Business and Technology Vol. 4 No. 2 (2023): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/jabt.v4i2.124

Abstract

This study aims to criticize the income account contained in Pesantren Accounting Guidelines (Pedoman Akuntansi Pesantren / PAP). The critical paradigm is used as an “umbrella” for research with critical analysis as a research method. The results of this study indicate that (1) The definition of income in PAP and income in business entities is “almost” the same. (2) Making the contribution of santri as one of the free incomes is an inappropriate policy because santri are not a commodity.
Moderasi Kinerja Lingkungan Pada Hubungan Green Accounting Dan Kinerja Ekonomi Mochammad Ilyas Junjunan; Binti Shofiatul Jannah; Ade Irma Suryani Lating; Ajeng Tita Nawangsari
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 2 (2023): October
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v19i2.2790

Abstract

This study aims to examine stakeholder theory and legitimacy with the triple bottom line approach on environmental aspects, by examining the direct effect of green accounting on economic performance and the moderating role of environmental performance on the relationship between green accounting and economic performance. A total of 90 data  across 15 companies in the mining sector during the six annual report periods were used as sample. This sample were analyzed using an interaction moderation regression model. The results of the study show that the application of green accounting has a positive effect on economic performance, in addition environmental performance is able to quasi-moderate the relationship between green accounting and economic performance. The limitations of this study lies in the limited measurement of the GRI index on environmental performance aspects. Further more the limited scope of the corporate sub-sector put some generalizing issue. Future research is expected to use environmental performance indicators that can generalize results to other company sub-sectors. In addition, cross section data analysis is more relevant which is developed in the moderation of the analysis model.
PENGARUH UKURAN DEWAN PENGAWAS SYARIAH, KOMPENSASI BONUS, KOMPOSISI GENDER DAN PENDIDIKAN DEWAN DIREKSI TERHADAP MANAJAMEN LABA Rahayu Lestari; Mochammad Ilyas Junjunan; Binti Shofiatul Jannah; Nufaisa Nufaisa
Journal of Accounting and Financial Issue (JAFIS) Vol 3 No 2 (2022): Journal of Accounting and Financial Issue (JAFIS)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/jafis.v3i2.2275

Abstract

Penelitian ini bertujuan untuk menguji pengaruh jumlah dewan pengawas syariah, kompensasi bonus, komposisi gender dan pendidikan dewan direksi terhadap manajemen laba. Objek dalam penelitian ini menggunakan perbankan syariah yang terdaftar di otoritas jasa keuangan periode 2015-2020. Metode dalam penelitian ini adalah kuantitatif dengan teknik purposive sampling, sementara jumlah sampel yang didapatkan sebanyak 60 sampel yang tersebar pada sepuluh perbankan syariah. Jenis data pada penelitian ini adalah data panel sekunder yang berupa annual report perbankan syariah yang diperoleh pada situs resmi masing-masing perbankan syariah. Hasil penelitian ini menunjukan bahwa ukuran dewan pengawas syariah, kompensasi bonus, komposisi gender dan pendidikan dewan direksi secara parsial tidak berpengaruh terhadap manajemen laba. Sedangkan hasil persamaan regresi yang didapatkan adalah ML = - 0,025 + 0,006 DPS - 0,001 KB - 0,019 GEN + 0,016 EDU. Saran untuk penelitian selanjutnya yaitu untuk menambahkan variabel lain diluar variabel penelitian ini dan menggunakan sektor dan periode penelitian yang berbeda.
MOTIVATIONAL BONUSES TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN DI INDONESIA Nurul Hasanah M Zach; Mochammad Ilyas Junjunan; Binti Shofiatul Jannah; Ajeng Tita Nawangsari; Selvia Eka Aristantia
Accounting Journal of Ibrahimy (AJI) Vol 2 No 1 (2024): April
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v2i1.4739

Abstract

This study aims to examine the influence of leverage, motivational bonuses, and company size on earnings management. The research focuses on banking companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. The sampling technique employed is purposive sampling, resulting in data from 16 companies with 80 observations over a 5-year period. The data analysis method used in this research is multiple linear regression with EViews 10. The results of the data analysis indicate that leverage, and company size do not have a significant impact on earnings management. However, motivational bonuses show a negative influence on earnings management. Based on these findings, companies continue to implement strict supervision of management to prevent earnings management actions. Providing bonuses has proven to be effective in minimizing earnings management, thereby preserving the credibility of financial reports presented to the public. Recommendations for future researchers include adding other variables, such as profitability and institutional ownership, as additional factors. Additionally, extending the observation period or using subjects other than banking companies could be explored in further studies.
Co-Authors Ade irma Suryani Lating Ajeng Tita Nawangsari Atik Tri Andari Dion Yanuarmawan Mochammad Ilyas Junjunan Nufaisa Nufaisa Nur Ravita Hanun Nurul Hasanah M Zach Rahayu Lestari Ratna Anggraini Aripratiwi Selvia Eka Aristantia Yohan Bakhtiar