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All Journal Journal of Auditing, Finance, and Forensic Accounting Journal of Accounting and Investment Global Financial Accounting Journal Jurnal Ekonomi Manajemen dan Sosial (JEMeS) Journal of Multiperspectives on Accounting Literature Bismar Review: Journal of Multidisciplinary in Social Sciences
Farhani Kautsar Nugraha
Institut Teknologi Dan Bisnis Tuban
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Desain Sistem Informasi Akuntansi Keuangan Masjid Nugraha, Farhani Kautsar; Wahyuni, Endang Dwi; Anwar, Achmad Syaiful Hidayat
Journal of Accounting and Investment Vol 15, No 1: January 2014
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (128.754 KB)

Abstract

The purpose of this research is to describe and redesign accounting information system of cash receipts and cash expenditure in Masjid Agung Jami’ Kota Malang. This research is case study with analysis description method. Designing the accounting information system in order to increase control effectiveness of cash receipt and cash expenditure. The result of analysis, describe that in few transaction in Masjid Agung Jami’ there are double function, not complete of receipt, and financial reporting using cash basic. Then researcher designing with other function involvement also additional cashier function, additional few document, and using Microsoft Excel with accrual basic accounting.
Overload, Stress, and Satisfaction: Does It Impact Auditor's Intentions to Resign? Ananta Wahyu Sasongko; Farhani Kautsar Nugraha; Putriana Sriwijianingsih
JAFFA Vol 11, No 1 (2023): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v11i1.19595

Abstract

The study aimed to investigate the impact of work overload, work-related stress, and job satisfaction on the turnover intentions of auditors in the "Big Four" public accounting firms in Indonesia. The study utilized a quantitative research design, where a survey questionnaire was distributed to a sample of auditors working in the firms. The study findings provide important insights into the factors influencing auditors' resignation decisions in Indonesia. The results indicate that work overload and work-related stress have a positive impact on auditors' intention to resign, while job satisfaction has a negative impact. The study recommends that firms should focus on reducing workloads and stress levels and improving job satisfaction to reduce auditor turnover. This can be achieved through better workload management, providing career development opportunities, promoting work-life balance, offering competitive compensation and benefits packages, and creating a positive work environment. These recommendations can inform strategies for retaining and motivating auditors, which can ultimately improve the firm’s operations.
Triple-Entry Accounting Based on Blockchain Technology: How Can It Be Implemented in Indonesia? Ananta Wahyu Sasongko; Putriana Sriwijianingsih; Farhani Kautsar Nugraha
Global Financial Accounting Journal Vol 7 No 1 (2023)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i1.7467

Abstract

Purpose - This study focuses on finding solutions for Indonesian accountants to apply triple-entry accounting (TEA) based on blockchain technology (BT). The aim of this study is to raise the general level of understanding and awareness about Blockchain Technology (BT)-based Triple-Entry Accounting (TEA). Furthermore, this article explores the possibility of implementing BT-based TEA in Indonesia, which still uses the double-entry accounting (DEA) system in daily practice. Research Method - This study used a qualitative methodology as a literature review and case study to analyze various academics' theories, attitudes, and opinions on TEA. Findings - The TEA method has undergone extensive research worldwide and offers benefits far superior to the double-entry accounting system (DEA), which the accounting industry has employed for over five centuries. However, the lack of a legal framework in Indonesia and the possible high cost of recognition means that the implementation of a BT-based TEA in Indonesia has yet to start. Implication - This research was conducted to help accountants, regulators, and business researchers know the role of BT in the potential implementation of TEA and the need to implement it to develop a new accounting system that provides better usability, security, and predictive functions than DEA. We also want to motivate more accounting researchers, accounting practitioners, and accounting regulators in Indonesia to get to know and further apply BT in accounting. We hope this article can generate insights into the knowledge and insights on implementing the BT-based TEA system.
Bagaimana Perusahaan di Indonesia Mengungkapkan Perbudakan Modern? How Do Companies in Indonesia Disclose Modern Slavery? Farhani Kautsar Nugraha
Jurnal Ekonomi Manajemen dan Sosial Vol. 6 No. 1 (2023): Jurnal Ekonomi Manajemen dan Sosial
Publisher : Universitas Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56071/jemes.v6i1.442

Abstract

In some countries, new forms of disclosure regulation related to the issue of human rights and modern slavery have emerged, such as the UK Modern Slavery Act. But in Indonesia, to this day there are no regulations related to modern slavery disclosures. This paper aims to find out disclosures related to modern slavery in Indonesian companies. This paper uses content analysis as a method for analyzing reports published by companies listed on the Indonesia Stock Exchange. The companies used as samples are companies in the agriculture, construction, and textile industry sectors. In general, companies in Indonesia have disclosed some information regarding modern slavery. Even so, the quality of the information is still very low because it uses narrative or descriptive disclosure. Not much information has been disclosed quantitatively for each modern slavery sub-theme. This conclusion can be a recommendation for regulators to immediately issue regulations that require companies in Indonesia to disclose specific information related to modern slavery.
The Role of Accounting Conceptual Framework in Neoliberalism Farhani Kautsar Nugraha; Ananta Wahyu Sasongko; Rizka Dibi Arryanti Saputri
Journal of Multiperspectives on Accounting Literature Vol. 1 No. 1 (2023): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v1i1.27922

Abstract

Purpose: This article discusses the relationship between accounting regulations and neoliberalism. It will also discuss changes to the conceptual framework developed by the two financial accounting standard boards, namely the IASB and FASB. Methodology/approach: This article uses a conceptual review paper methodology on accounting theories and existing research to analyzes the conceptual framework developed by the IASB and FASB. Findings: The conceptual framework developed by the IASB and FASB plays a role in the survival of neoliberalism and the financialization of the capital market Practical implications: This article presents a thorough overview of the primary concerns associated with accounting conceptual framework and contributes to the ongoing discussion on standard setting. Originality/value: This paper offers an understanding of the key aspects of the accounting conceptual framework that are closely related to neoliberalism.
Sharia-Based Corporate Social Responsibility Disclosures for Responsible Innovation: What are the Benefits to Overcome the Grand Challenge? Ananta Wahyu Sasongko; Farhani Kautsar Nugraha
Business Management Research Vol 2, No 1 (2023)
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/bismar.v2i1.9716

Abstract

The grand challenges of poverty, inequality, hunger, war, climate change, and deforestation impede the advancement of sustainable development. These difficulties can only be addressed by fundamental changes in behavior, production modes and processes, and business practices in general. In this paper, we will create the notion of corporate social responsibility disclosures (CSRD) based on shari’ah and analyze the potentials and limitations for the advancement of sustainable development and overcome the grand challenge. This study approach incorporates theoretical and empirical insights into the ways in which alternative forms of CSRD might assist in addressing grand challenges. Thus, the study provides examples of CSRD and corporate governance that might assist in producing ideas that do good and avoid harm in order to solve this worldwide issue. However, this study is limited by the researcher’s subjectivity, which has a significant impact on the outcome of proposing a new form of CSRD to address humanity’s grand challenges.
Analysis of the Effect of Tax Rates and Understanding of Taxation on MSME Taxpayer Compliance in Lamongan Regency Rizka Dibi Arryanti Saputri; Farhani Kautsar Nugraha
Review: Journal of Multidisciplinary in Social Sciences Vol. 1 No. 03 (2024): February 2024
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/rjmss.v1i03.260

Abstract

MSMEs are one sector that has the potential to contribute to state tax revenues. This research aimed to examine the influence of tax rates and tax understanding on the level of taxpayer compliance in Micro, Small and Medium Enterprises (MSMEs) in the Lamongan Regency. Through a survey approach using a questionnaire, primary data was got from MSME owners as a research sample of 94 respondents. The results could provide a deeper understanding of the factors that influence tax compliance among MSMEs, especially in the Lamongan Regency. Regression analysis was used to test the relationship between tax rate variables, tax understanding, and the level of tax compliance. The results could provide a deeper understanding of the factors that influence tax compliance among MSMEs simultaneously or partially, especially in the Lamongan Regency. The implication of these findings was the importance of managing proportional tax rates and effective tax counseling to encourage MSME taxpayer compliance in the Lamongan Regency. This research contributed to further understanding of tax factors that could form a better tax environment for MSME growth and Regional Tax revenues.
Co-Authors Achmad Syaiful Hidayat Anwar Ananta Wahyu Sasongko Endang Dwi Wahyuni Putriana Sriwijianingsih Rizka Dibi Arryanti Saputri Rizka Dibi Arryanti Saputri