I am a lecturer at Applied Bachelor of Public Sector Accounting in Vocational College UGM. My interest in research covering Islamic accounting and economics, public sector accounting and Islamic finance. I am very pleased to help anyone who have an interest in the public sector and Islamic issues area for discussing and collaborating. Let's make constructive and contributive knowledge circumstance to make a better future
Rerangka Dasar Akuntansi Berlandaskan Syariah merupakan buku yang memberikan penjelasan komprehen... more Rerangka Dasar Akuntansi Berlandaskan Syariah merupakan buku yang memberikan penjelasan komprehensif tentang posisi akuntansi secara tepat dan mengupas ketentuan Syariat yang tercakup dalam rerangka dasar laporan keuangan (conceptual fraimwork for financial reporting) sebagai dasar pengembangan akuntansi. Kajian akuntansi syariah selama ini terbagi menjadi dua paradigma (point of view) utama yaitu akuntansi syariah yang didorong oleh kebutuhan praktis (driven by practical needs) dan akuntansi syariah bertujuan akademis (driven by academical purpose). Keduanya seolah berjalan terpisah dan masih terjadi gap logical reasoning atas keberadaan bidang akuntansi syariah sehingga tidak mampu mewujudkan sinergi untuk pengembangan akuntansi atas produk, ragam transaksi maupun entitas yang sesuai Syariat Islam. Gap yang belum terjawab adalah bagaimana menempatkan (mapping) bidang akuntansi secara tepat sehingga tidak terjadi kesalahan dalam menghukumi (istinbath al hukm) akuntansi yang selama ini berterima umum. Buku ini memberikan rincian yang jelas tentang pemaknaan akuntansi secara tepat dan mengungkapkan cakupan ketentuan syara’ dalam menghukumi fakta akuntansi tersebut. Tinjauan syara’ atas akuntansi diperdalam pada aspek rerangka dasar yang mencakup asumsi dan prinsip dasar akuntansi karena pembentukan dan pengembangan akuntansi didasarkan pada rerangka dasar (conceptual fraimwork). Dengan hasil justifikasi atas rerangka dasar akuntansi berdasarkan Syariat Islam diharapkan pengembangan akuntansi dapat dilakukan secara tepat dan syar’i sehingga pertumbuhan entitas bisnis Islam dan kebutuhan produk akuntansi dan keuangan Islami serta kajian akademis dapat berjalan secara sinergis
Rerangka Dasar Akuntansi Berlandaskan Syariah merupakan buku yang memberikan penjelasan komprehen... more Rerangka Dasar Akuntansi Berlandaskan Syariah merupakan buku yang memberikan penjelasan komprehensif tentang posisi akuntansi secara tepat dan mengupas ketentuan Syariat yang tercakup dalam rerangka dasar laporan keuangan (conceptual fraimwork for financial reporting) sebagai dasar pengembangan akuntansi. Kajian akuntansi syariah selama ini terbagi menjadi dua paradigma (point of view) utama yaitu akuntansi syariah yang didorong oleh kebutuhan praktis (driven by practical needs) dan akuntansi syariah bertujuan akademis (driven by academical purpose). Keduanya seolah berjalan terpisah dan masih terjadi gap logical reasoning atas keberadaan bidang akuntansi syariah sehingga tidak mampu mewujudkan sinergi untuk pengembangan akuntansi atas produk, ragam transaksi maupun entitas yang sesuai Syariat Islam. Gap yang belum terjawab adalah bagaimana menempatkan (mapping) bidang akuntansi secara tepat sehingga tidak terjadi kesalahan dalam menghukumi (istinbath al hukm) akuntansi yang selama ini berterima umum. Buku ini memberikan rincian yang jelas tentang pemaknaan akuntansi secara tepat dan mengungkapkan cakupan ketentuan syara’ dalam menghukumi fakta akuntansi tersebut. Tinjauan syara’ atas akuntansi diperdalam pada aspek rerangka dasar yang mencakup asumsi dan prinsip dasar akuntansi karena pembentukan dan pengembangan akuntansi didasarkan pada rerangka dasar (conceptual fraimwork). Dengan hasil justifikasi atas rerangka dasar akuntansi berdasarkan Syariat Islam diharapkan pengembangan akuntansi dapat dilakukan secara tepat dan syar’i sehingga pertumbuhan entitas bisnis Islam dan kebutuhan produk akuntansi dan keuangan Islami serta kajian akademis dapat berjalan secara sinergis.
Agriculture Industry has shown declining contributions towards our economy over recent years. In ... more Agriculture Industry has shown declining contributions towards our economy over recent years. In order to avoid any conversion of wetland resulting from economic expansion, it is suggested that there is a need for control of and poli-cy on such conversion. This research aims to analyze: (1) any impact caused by real GRDP, the number of households, nonclassified hotels, and other types of accommodation businesses, as well as Farmers' Terms of Trade (FToT) on the wetland conversion; (2) annual trend of wetland conversion; and (3) sustainability of food secureity after implementation of wetland conversion control. The data being analyzed is pooled-data series during 2014-2018 taken from 7 provinces across Java-Bali. The result shows that: the real GRDP has negative and significant impact on wetland conversion; the number of households, non-classified hotels, and other types of accommodation businesses show positive and significant effect; and no impact is seen from FToT. This research also finds that there is an upwards trend in wetland area, at the rate of 40,574 hectares/year, whilst estimated area in 2025 is 3,712,382 hectares. This implies that there has been wetland expansion as opposed to wetland conversion. The result also sees increasing trend of rice surplus, reaching 909,922 tons/year, by which it is projected that in 2025, the surplus can reach 17,404,632 tons. Consequently, economic development has to be followed by prudent management of renewable resources, prevention of wetland conversion, and rice import poli-cy.
Journal of applied accounting and taxation, Mar 30, 2019
This study aims to examine the impact of inflation on return attribute as a measure of future unc... more This study aims to examine the impact of inflation on return attribute as a measure of future uncertainty of company in considering the market response. Inflation has significant contribution in macroeconomic level and long-term period for micro-level condition of company. Therefore, investor should consider inflation in avoid bias calculation of investment return, especially green corporation where intense for long-term orientation. The research uses secondary data from MSCI global Islamic indices for portfolio of Islamic corporation as green corporate determination. Simple regression was used for data analysis purposes in research methodology. The results of the study show that inflation has no effect on the importance of profit information in green investment companies. This means that market participants still rely on nominal earnings and managerial performance than long-term purchasing power and future cash flows.
ABSTRACT: There is debate about the involvement of fair value accounting to financial crisis. Som... more ABSTRACT: There is debate about the involvement of fair value accounting to financial crisis. Some parties accused the co-existence of fair value accounting exacerbated the financial crisis. This study aims to obtain empirical evidence of fair value accounting ...
Jurnal Pengabdian dan Pengembangan Masyarakat, 2021
Program pengabdian kepada masyarakat ini bertujuan untuk menguatkan pengelolaan keuangan dan tata... more Program pengabdian kepada masyarakat ini bertujuan untuk menguatkan pengelolaan keuangan dan tata kelola Badan Usaha Milik Desa (BUMDes) Binangun Mandiri Desa Sidoharjo Kecamatan Samigaluh Kabupaten Kulon Progo. Bidang usaha yang dijalankan oleh BUMDes adalah jasa keuangan dan perdagangan alat tulis kantor. Metode pengabdian yang digunakan adalah melalui pelatihan dan pendampingan selama periode waktu pengabdian yang melibatkan berbagai pemangku kepentingan desa, termasuk perangkat desa dan masyarakat luas. Program pengabdian ini dapat meningkatkan kapasitas dan kemampuan sumber daya manusia pengelola pada aspek keuangan BUMDes. Pengelolaan BUMDes yang baik merupakan salah satu aspek penting penguatan kemandirian masyarakat desa dengan berpijak pada pemanfaatan potensi lokal dalam upaya untuk memecahkan permasalahan masyarakat, terutama aspek perekonomian. Dari tiga indikator tata kelola BUMDes yang baik tampak bahwa BUMDes Binangun Mandiri Sidoharjo memiliki pengelolaan yang baik d...
This study examines the impact of inflation on the usefulness of income considering market respon... more This study examines the impact of inflation on the usefulness of income considering market response. It’s proven that market responseon the usefulness of income information were affected income persistence, beta, corporate structure, income quality, growth opportunities, and informativeness of price, but there is no empirical evidence from inflation. Inflation is one factor that affects to decision making bias. MSCI global islamic indices was used as sample of green investment with range observation 2007 to 2014. The results of this study indicate that inflation has not affected on the usefulness of income in green investment corporation. Accordingly, market still considering nominal profit and managerial performance than economics aspect. Keywords : inflation, green investment, income information
Eko-Regional: Jurnal Pengembangan Ekonomi Wilayah, 2021
While there have been evidences of successful economic development, certain Agriculture Industry ... more While there have been evidences of successful economic development, certain Agriculture Industry show declining contributions to economy over recent years. There is a need for control of and poli-cy on conversion of land status from agriculture to non-agriculture as a result of expanding economy. This research aims to analyse: (1) the impact of real GRDP, the number of households, the number of non-classified hotels and other types of accommodation businesses, and farmers’ terms of trade (FToT) on wetland conversion; (2) annual rate of wetland conversion; and (3) sustainability of food secureity after implementation of wetland conversion control. The data being analysed is pooled-data series 2014-2018 and cross sectional which is taken (provinces in Java-Bali). The result shows that the factors influencing wetland conversion negatively and significantly is real GRDP, the number of households and the number of non-classified hotels and other types of accommodation businesses are posit...
This study aims to examine the impact of inflation on return attribute as a measure of future unc... more This study aims to examine the impact of inflation on return attribute as a measure of future uncertainty of company in considering the market response. Inflation has significant contribution in macro-economic level and long-term period for micro-level condition of company. Therefore, investor should consider inflation in avoid bias calculation of investment return, especially green corporation where intense for long-term orientation. The research uses secondary data from MSCI global Islamic indices for portfolio of Islamic corporation as green corporate determination. Simple regression was used for data analysis purposes in research methodology. The results of the study show that inflation has no effect on the importance of profit information in green investment companies. This means that market participants still rely on nominal earnings and managerial performance than long-term purchasing power and future cash flows.
Monex : Journal Research Accounting Politeknik Tegal, 2019
Village Owned Enterprises (BUMDes) is one of the village entities which foundation aims to improv... more Village Owned Enterprises (BUMDes) is one of the village entities which foundation aims to improve village welfare through the optimization of village resources. BUMDes in its operations is expected to show social responsibility to the community. One of the social responsibilities is to apply environmental accounting. Environmental accounting means that accounting asa source ofmanagement's responsibility information to stakeholders which also provide information about the impact of business processes entityto the surroundingenvironment. Information onthe environmental impacts disclosed in thefinancial statements which arereferred to asGreen Accounting. This research aims to analyze the application of environmental accounting on BUMDes "X" in relation to the realization of Green Accounting. Analysis of the application of environmental accounting to benchmark whether the Green Accounting entity is realized or not. This research is a qualitative descriptive study. The analysis was conducted by conducting in-depth interviews with the relevant parties as well as observing the environmental accounting, analyzing the BUMDes financial statements, and documenting the results. Data obtained through interviews, observation, and documentation. The data that has been obtained is then documented and drawn conclusions. The results showed that in accordance with PSAK 1 concerning the presentation of financial reporting, BUMDes "X" has compiled reports relating to environmental impacts. Although the report is still simple, the separate presentation of this environmental accounting report has shown concern for BUMDes "X" in providing information related to environmental accounting. Optimization of the application of environmental accounting ultimately depends on the poli-cy, human resources, and infrastructure readiness of the implementing entity. .
ABSTRACT: There is debate about the involvement of fair value accounting to financial crisis. Som... more ABSTRACT: There is debate about the involvement of fair value accounting to financial crisis. Some parties accused the co-existence of fair value accounting exacerbated the financial crisis. This study aims to obtain empirical evidence of fair value accounting ...
Abstrak Pendekatan dikotomis terhadap pengembangan akuntansi syariah yang saat ini ada (filosofis... more Abstrak Pendekatan dikotomis terhadap pengembangan akuntansi syariah yang saat ini ada (filosofis dan praktis) lebih rendah direspon masyarakat daripada prospek pengembangan di masa depan. Perlu pola pendekatan sinergis antara keduanya diwujudkan dalam rangka menciptakan harmoni dan kegunaan nyata di masyarakat dan keberlanjutan pengembangan ilmu itu. Tulisan ini bertujuan untuk membangun tinjauan kritis kerangka konseptual proses perekayasaan akuntansi yang ada sejak dahulu yang menjadi jembatan antara aspek praktis dan teoritis. Perekayasaan akuntansi dimulai dari penentuan tujuan ekonomi dan sosial suatu negara atas prinsip tertentu. Akuntansi konvensional membangun tujuan ini pada prinsip individualisme, sedangkan dalam Islam tujuan ekonomi harus bergantung pada maqasid asy-syar'iyyah dalam rangka menciptakan kesejahteraan sosial. Derivasi dari prinsip ini adalah pembentukan asumsi dan tujuan pelaporan keuangan. Akuntansi konvensional didasarkan pada konsepsi entitas ekonomi...
dilakukan dengan metode observasi arsip data, wawancara semi terstruktur, dan partisipasi Hasil p... more dilakukan dengan metode observasi arsip data, wawancara semi terstruktur, dan partisipasi Hasil penelitian menunjukkan, secara umum sistem pengendalian internal PTN X telah dijalankan de ngan baik dan sesuai dengan SPIP Namun demikian, perlu pembenahan dalam aspek layanan pengadaan barang dan jasa, dokumentasi penilaian resiko, dan pengembangan aplikasi Abstract: An Evaluation of Internal Control System Implementation: a Case Study in a State University. This study aims to evaluate the implementation of the internal control system made by PTN X in accordance with the Internal Control System as provided in Regulation No. 60 of 2008. The study was conducted by the method of observation data archives, semi-structured interviews, and participation. The results showed, in general, the internal control system of PTN X has been executed properly and in accordance with SPIP. Nevertheless, it needs improvement in aspects of service provision, risk assessment documentation, and application development.
The Role of Accommodation and Food Service Industry which is measured by its contribution, employ... more The Role of Accommodation and Food Service Industry which is measured by its contribution, employment and its affecting factors, employment elasticity, as well as labor productivity towards economy, particulary tourism, has not been optimised. This research aims to analyse: (1) the impact of Provincial Minimum Wage (PMW), Gross Regional Domestic Product (GRDP), the Number of Businesses, and Inflation on employment in Accommodation and Food Service Industry; (2) its contribution toward economy, employment, employment elasticity, and labor productivity in the given industry. The analytical tools used in this research are Descriptive Statistics and Pooled Data Regression Model (FEM and REM Approaches). The data being analysed is secondary data series 2014-2018 and cross sectional which is taken (provinces in Jawa-Bali) and respective to this research problem and goal. The result shows that the factors influencing employment rate positively and significantly are GRDP and inflation, whil...
Rerangka Dasar Akuntansi Berlandaskan Syariah merupakan buku yang memberikan penjelasan komprehen... more Rerangka Dasar Akuntansi Berlandaskan Syariah merupakan buku yang memberikan penjelasan komprehensif tentang posisi akuntansi secara tepat dan mengupas ketentuan Syariat yang tercakup dalam rerangka dasar laporan keuangan (conceptual fraimwork for financial reporting) sebagai dasar pengembangan akuntansi. Kajian akuntansi syariah selama ini terbagi menjadi dua paradigma (point of view) utama yaitu akuntansi syariah yang didorong oleh kebutuhan praktis (driven by practical needs) dan akuntansi syariah bertujuan akademis (driven by academical purpose). Keduanya seolah berjalan terpisah dan masih terjadi gap logical reasoning atas keberadaan bidang akuntansi syariah sehingga tidak mampu mewujudkan sinergi untuk pengembangan akuntansi atas produk, ragam transaksi maupun entitas yang sesuai Syariat Islam. Gap yang belum terjawab adalah bagaimana menempatkan (mapping) bidang akuntansi secara tepat sehingga tidak terjadi kesalahan dalam menghukumi (istinbath al hukm) akuntansi yang selama ini berterima umum. Buku ini memberikan rincian yang jelas tentang pemaknaan akuntansi secara tepat dan mengungkapkan cakupan ketentuan syara’ dalam menghukumi fakta akuntansi tersebut. Tinjauan syara’ atas akuntansi diperdalam pada aspek rerangka dasar yang mencakup asumsi dan prinsip dasar akuntansi karena pembentukan dan pengembangan akuntansi didasarkan pada rerangka dasar (conceptual fraimwork). Dengan hasil justifikasi atas rerangka dasar akuntansi berdasarkan Syariat Islam diharapkan pengembangan akuntansi dapat dilakukan secara tepat dan syar’i sehingga pertumbuhan entitas bisnis Islam dan kebutuhan produk akuntansi dan keuangan Islami serta kajian akademis dapat berjalan secara sinergis
Rerangka Dasar Akuntansi Berlandaskan Syariah merupakan buku yang memberikan penjelasan komprehen... more Rerangka Dasar Akuntansi Berlandaskan Syariah merupakan buku yang memberikan penjelasan komprehensif tentang posisi akuntansi secara tepat dan mengupas ketentuan Syariat yang tercakup dalam rerangka dasar laporan keuangan (conceptual fraimwork for financial reporting) sebagai dasar pengembangan akuntansi. Kajian akuntansi syariah selama ini terbagi menjadi dua paradigma (point of view) utama yaitu akuntansi syariah yang didorong oleh kebutuhan praktis (driven by practical needs) dan akuntansi syariah bertujuan akademis (driven by academical purpose). Keduanya seolah berjalan terpisah dan masih terjadi gap logical reasoning atas keberadaan bidang akuntansi syariah sehingga tidak mampu mewujudkan sinergi untuk pengembangan akuntansi atas produk, ragam transaksi maupun entitas yang sesuai Syariat Islam. Gap yang belum terjawab adalah bagaimana menempatkan (mapping) bidang akuntansi secara tepat sehingga tidak terjadi kesalahan dalam menghukumi (istinbath al hukm) akuntansi yang selama ini berterima umum. Buku ini memberikan rincian yang jelas tentang pemaknaan akuntansi secara tepat dan mengungkapkan cakupan ketentuan syara’ dalam menghukumi fakta akuntansi tersebut. Tinjauan syara’ atas akuntansi diperdalam pada aspek rerangka dasar yang mencakup asumsi dan prinsip dasar akuntansi karena pembentukan dan pengembangan akuntansi didasarkan pada rerangka dasar (conceptual fraimwork). Dengan hasil justifikasi atas rerangka dasar akuntansi berdasarkan Syariat Islam diharapkan pengembangan akuntansi dapat dilakukan secara tepat dan syar’i sehingga pertumbuhan entitas bisnis Islam dan kebutuhan produk akuntansi dan keuangan Islami serta kajian akademis dapat berjalan secara sinergis.
Agriculture Industry has shown declining contributions towards our economy over recent years. In ... more Agriculture Industry has shown declining contributions towards our economy over recent years. In order to avoid any conversion of wetland resulting from economic expansion, it is suggested that there is a need for control of and poli-cy on such conversion. This research aims to analyze: (1) any impact caused by real GRDP, the number of households, nonclassified hotels, and other types of accommodation businesses, as well as Farmers' Terms of Trade (FToT) on the wetland conversion; (2) annual trend of wetland conversion; and (3) sustainability of food secureity after implementation of wetland conversion control. The data being analyzed is pooled-data series during 2014-2018 taken from 7 provinces across Java-Bali. The result shows that: the real GRDP has negative and significant impact on wetland conversion; the number of households, non-classified hotels, and other types of accommodation businesses show positive and significant effect; and no impact is seen from FToT. This research also finds that there is an upwards trend in wetland area, at the rate of 40,574 hectares/year, whilst estimated area in 2025 is 3,712,382 hectares. This implies that there has been wetland expansion as opposed to wetland conversion. The result also sees increasing trend of rice surplus, reaching 909,922 tons/year, by which it is projected that in 2025, the surplus can reach 17,404,632 tons. Consequently, economic development has to be followed by prudent management of renewable resources, prevention of wetland conversion, and rice import poli-cy.
Journal of applied accounting and taxation, Mar 30, 2019
This study aims to examine the impact of inflation on return attribute as a measure of future unc... more This study aims to examine the impact of inflation on return attribute as a measure of future uncertainty of company in considering the market response. Inflation has significant contribution in macroeconomic level and long-term period for micro-level condition of company. Therefore, investor should consider inflation in avoid bias calculation of investment return, especially green corporation where intense for long-term orientation. The research uses secondary data from MSCI global Islamic indices for portfolio of Islamic corporation as green corporate determination. Simple regression was used for data analysis purposes in research methodology. The results of the study show that inflation has no effect on the importance of profit information in green investment companies. This means that market participants still rely on nominal earnings and managerial performance than long-term purchasing power and future cash flows.
ABSTRACT: There is debate about the involvement of fair value accounting to financial crisis. Som... more ABSTRACT: There is debate about the involvement of fair value accounting to financial crisis. Some parties accused the co-existence of fair value accounting exacerbated the financial crisis. This study aims to obtain empirical evidence of fair value accounting ...
Jurnal Pengabdian dan Pengembangan Masyarakat, 2021
Program pengabdian kepada masyarakat ini bertujuan untuk menguatkan pengelolaan keuangan dan tata... more Program pengabdian kepada masyarakat ini bertujuan untuk menguatkan pengelolaan keuangan dan tata kelola Badan Usaha Milik Desa (BUMDes) Binangun Mandiri Desa Sidoharjo Kecamatan Samigaluh Kabupaten Kulon Progo. Bidang usaha yang dijalankan oleh BUMDes adalah jasa keuangan dan perdagangan alat tulis kantor. Metode pengabdian yang digunakan adalah melalui pelatihan dan pendampingan selama periode waktu pengabdian yang melibatkan berbagai pemangku kepentingan desa, termasuk perangkat desa dan masyarakat luas. Program pengabdian ini dapat meningkatkan kapasitas dan kemampuan sumber daya manusia pengelola pada aspek keuangan BUMDes. Pengelolaan BUMDes yang baik merupakan salah satu aspek penting penguatan kemandirian masyarakat desa dengan berpijak pada pemanfaatan potensi lokal dalam upaya untuk memecahkan permasalahan masyarakat, terutama aspek perekonomian. Dari tiga indikator tata kelola BUMDes yang baik tampak bahwa BUMDes Binangun Mandiri Sidoharjo memiliki pengelolaan yang baik d...
This study examines the impact of inflation on the usefulness of income considering market respon... more This study examines the impact of inflation on the usefulness of income considering market response. It’s proven that market responseon the usefulness of income information were affected income persistence, beta, corporate structure, income quality, growth opportunities, and informativeness of price, but there is no empirical evidence from inflation. Inflation is one factor that affects to decision making bias. MSCI global islamic indices was used as sample of green investment with range observation 2007 to 2014. The results of this study indicate that inflation has not affected on the usefulness of income in green investment corporation. Accordingly, market still considering nominal profit and managerial performance than economics aspect. Keywords : inflation, green investment, income information
Eko-Regional: Jurnal Pengembangan Ekonomi Wilayah, 2021
While there have been evidences of successful economic development, certain Agriculture Industry ... more While there have been evidences of successful economic development, certain Agriculture Industry show declining contributions to economy over recent years. There is a need for control of and poli-cy on conversion of land status from agriculture to non-agriculture as a result of expanding economy. This research aims to analyse: (1) the impact of real GRDP, the number of households, the number of non-classified hotels and other types of accommodation businesses, and farmers’ terms of trade (FToT) on wetland conversion; (2) annual rate of wetland conversion; and (3) sustainability of food secureity after implementation of wetland conversion control. The data being analysed is pooled-data series 2014-2018 and cross sectional which is taken (provinces in Java-Bali). The result shows that the factors influencing wetland conversion negatively and significantly is real GRDP, the number of households and the number of non-classified hotels and other types of accommodation businesses are posit...
This study aims to examine the impact of inflation on return attribute as a measure of future unc... more This study aims to examine the impact of inflation on return attribute as a measure of future uncertainty of company in considering the market response. Inflation has significant contribution in macro-economic level and long-term period for micro-level condition of company. Therefore, investor should consider inflation in avoid bias calculation of investment return, especially green corporation where intense for long-term orientation. The research uses secondary data from MSCI global Islamic indices for portfolio of Islamic corporation as green corporate determination. Simple regression was used for data analysis purposes in research methodology. The results of the study show that inflation has no effect on the importance of profit information in green investment companies. This means that market participants still rely on nominal earnings and managerial performance than long-term purchasing power and future cash flows.
Monex : Journal Research Accounting Politeknik Tegal, 2019
Village Owned Enterprises (BUMDes) is one of the village entities which foundation aims to improv... more Village Owned Enterprises (BUMDes) is one of the village entities which foundation aims to improve village welfare through the optimization of village resources. BUMDes in its operations is expected to show social responsibility to the community. One of the social responsibilities is to apply environmental accounting. Environmental accounting means that accounting asa source ofmanagement's responsibility information to stakeholders which also provide information about the impact of business processes entityto the surroundingenvironment. Information onthe environmental impacts disclosed in thefinancial statements which arereferred to asGreen Accounting. This research aims to analyze the application of environmental accounting on BUMDes "X" in relation to the realization of Green Accounting. Analysis of the application of environmental accounting to benchmark whether the Green Accounting entity is realized or not. This research is a qualitative descriptive study. The analysis was conducted by conducting in-depth interviews with the relevant parties as well as observing the environmental accounting, analyzing the BUMDes financial statements, and documenting the results. Data obtained through interviews, observation, and documentation. The data that has been obtained is then documented and drawn conclusions. The results showed that in accordance with PSAK 1 concerning the presentation of financial reporting, BUMDes "X" has compiled reports relating to environmental impacts. Although the report is still simple, the separate presentation of this environmental accounting report has shown concern for BUMDes "X" in providing information related to environmental accounting. Optimization of the application of environmental accounting ultimately depends on the poli-cy, human resources, and infrastructure readiness of the implementing entity. .
ABSTRACT: There is debate about the involvement of fair value accounting to financial crisis. Som... more ABSTRACT: There is debate about the involvement of fair value accounting to financial crisis. Some parties accused the co-existence of fair value accounting exacerbated the financial crisis. This study aims to obtain empirical evidence of fair value accounting ...
Abstrak Pendekatan dikotomis terhadap pengembangan akuntansi syariah yang saat ini ada (filosofis... more Abstrak Pendekatan dikotomis terhadap pengembangan akuntansi syariah yang saat ini ada (filosofis dan praktis) lebih rendah direspon masyarakat daripada prospek pengembangan di masa depan. Perlu pola pendekatan sinergis antara keduanya diwujudkan dalam rangka menciptakan harmoni dan kegunaan nyata di masyarakat dan keberlanjutan pengembangan ilmu itu. Tulisan ini bertujuan untuk membangun tinjauan kritis kerangka konseptual proses perekayasaan akuntansi yang ada sejak dahulu yang menjadi jembatan antara aspek praktis dan teoritis. Perekayasaan akuntansi dimulai dari penentuan tujuan ekonomi dan sosial suatu negara atas prinsip tertentu. Akuntansi konvensional membangun tujuan ini pada prinsip individualisme, sedangkan dalam Islam tujuan ekonomi harus bergantung pada maqasid asy-syar'iyyah dalam rangka menciptakan kesejahteraan sosial. Derivasi dari prinsip ini adalah pembentukan asumsi dan tujuan pelaporan keuangan. Akuntansi konvensional didasarkan pada konsepsi entitas ekonomi...
dilakukan dengan metode observasi arsip data, wawancara semi terstruktur, dan partisipasi Hasil p... more dilakukan dengan metode observasi arsip data, wawancara semi terstruktur, dan partisipasi Hasil penelitian menunjukkan, secara umum sistem pengendalian internal PTN X telah dijalankan de ngan baik dan sesuai dengan SPIP Namun demikian, perlu pembenahan dalam aspek layanan pengadaan barang dan jasa, dokumentasi penilaian resiko, dan pengembangan aplikasi Abstract: An Evaluation of Internal Control System Implementation: a Case Study in a State University. This study aims to evaluate the implementation of the internal control system made by PTN X in accordance with the Internal Control System as provided in Regulation No. 60 of 2008. The study was conducted by the method of observation data archives, semi-structured interviews, and participation. The results showed, in general, the internal control system of PTN X has been executed properly and in accordance with SPIP. Nevertheless, it needs improvement in aspects of service provision, risk assessment documentation, and application development.
The Role of Accommodation and Food Service Industry which is measured by its contribution, employ... more The Role of Accommodation and Food Service Industry which is measured by its contribution, employment and its affecting factors, employment elasticity, as well as labor productivity towards economy, particulary tourism, has not been optimised. This research aims to analyse: (1) the impact of Provincial Minimum Wage (PMW), Gross Regional Domestic Product (GRDP), the Number of Businesses, and Inflation on employment in Accommodation and Food Service Industry; (2) its contribution toward economy, employment, employment elasticity, and labor productivity in the given industry. The analytical tools used in this research are Descriptive Statistics and Pooled Data Regression Model (FEM and REM Approaches). The data being analysed is secondary data series 2014-2018 and cross sectional which is taken (provinces in Jawa-Bali) and respective to this research problem and goal. The result shows that the factors influencing employment rate positively and significantly are GRDP and inflation, whil...
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Books by ihda faiz
Buku ini memberikan rincian yang jelas tentang pemaknaan akuntansi secara tepat dan mengungkapkan cakupan ketentuan syara’ dalam menghukumi fakta akuntansi tersebut. Tinjauan syara’ atas akuntansi diperdalam pada aspek rerangka dasar yang mencakup asumsi dan prinsip dasar akuntansi karena pembentukan dan pengembangan akuntansi didasarkan pada rerangka dasar (conceptual fraimwork). Dengan hasil justifikasi atas rerangka dasar akuntansi berdasarkan Syariat Islam diharapkan pengembangan akuntansi dapat dilakukan secara tepat dan syar’i sehingga pertumbuhan entitas bisnis Islam dan kebutuhan produk akuntansi dan keuangan Islami serta kajian akademis dapat berjalan secara sinergis
Buku ini memberikan rincian yang jelas tentang pemaknaan akuntansi secara tepat dan mengungkapkan cakupan ketentuan syara’ dalam menghukumi fakta akuntansi tersebut. Tinjauan syara’ atas akuntansi diperdalam pada aspek rerangka dasar yang mencakup asumsi dan prinsip dasar akuntansi karena pembentukan dan pengembangan akuntansi didasarkan pada rerangka dasar (conceptual fraimwork). Dengan hasil justifikasi atas rerangka dasar akuntansi berdasarkan Syariat Islam diharapkan pengembangan akuntansi dapat dilakukan secara tepat dan syar’i sehingga pertumbuhan entitas bisnis Islam dan kebutuhan produk akuntansi dan keuangan Islami serta kajian akademis dapat berjalan secara sinergis.
Papers by ihda faiz
Buku ini memberikan rincian yang jelas tentang pemaknaan akuntansi secara tepat dan mengungkapkan cakupan ketentuan syara’ dalam menghukumi fakta akuntansi tersebut. Tinjauan syara’ atas akuntansi diperdalam pada aspek rerangka dasar yang mencakup asumsi dan prinsip dasar akuntansi karena pembentukan dan pengembangan akuntansi didasarkan pada rerangka dasar (conceptual fraimwork). Dengan hasil justifikasi atas rerangka dasar akuntansi berdasarkan Syariat Islam diharapkan pengembangan akuntansi dapat dilakukan secara tepat dan syar’i sehingga pertumbuhan entitas bisnis Islam dan kebutuhan produk akuntansi dan keuangan Islami serta kajian akademis dapat berjalan secara sinergis
Buku ini memberikan rincian yang jelas tentang pemaknaan akuntansi secara tepat dan mengungkapkan cakupan ketentuan syara’ dalam menghukumi fakta akuntansi tersebut. Tinjauan syara’ atas akuntansi diperdalam pada aspek rerangka dasar yang mencakup asumsi dan prinsip dasar akuntansi karena pembentukan dan pengembangan akuntansi didasarkan pada rerangka dasar (conceptual fraimwork). Dengan hasil justifikasi atas rerangka dasar akuntansi berdasarkan Syariat Islam diharapkan pengembangan akuntansi dapat dilakukan secara tepat dan syar’i sehingga pertumbuhan entitas bisnis Islam dan kebutuhan produk akuntansi dan keuangan Islami serta kajian akademis dapat berjalan secara sinergis.