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All Journal Jurnal Reviu Akuntansi dan Keuangan Wahana Riset Akuntansi EL-MUHASABA Journal of Applied Finance & Accounting Juara: Jurnal Riset Akuntansi Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Journal of Accounting and Investment BAKI (Berkala Akuntansi dan Keuangan Indonesia) Riset Akuntansi dan Keuangan Indonesia Akuisisi : Jurnal Akuntansi Jati: Jurnal Akuntansi Terapan Indonesia Kompartemen : Jurnal Ilmiah Akuntansi JEM17: Jurnal Ekonomi Manajemen Journal of Humanities and Social Studies Jurnal Aplikasi Akuntansi AKURASI: Jurnal Riset Akuntansi dan Keuangan JASF (Journal of Accounting and Strategic Finance) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Akademi Akuntansi (JAA) Jurnal Inovasi Ekonomi Journal of Economic, Public, and Accounting (JEPA) Jurnal Akuntansi dan Keuangan Muhammadiyah Riau Accounting and Business Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Engagement and Empowerment (IJE2) Akuntansi dan Teknologi Informasi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Share: Jurnal Ekonomi dan Keuangan Islam Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Accounting and Finance Management (JAFM) Jurnal Magister Akuntansi Trisakti Jurnal Akuntansi Manado (JAIM) Enrichment: Journal of Multidisciplinary Research and Development IPSAR (International Public Sector Accounting Review) Kajian Akuntansi IIJSE Riset Akuntansi dan Keuangan Indonesia Journal Of Economic Sciences (Ekuisci) Akurasi
Driana Leniwati
Universitas Muhammadiyah Malang
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGEMBARAAN AKUNTAN MENUJU KESADARAN SPIRITUAL: DILIHAT DARI PERSPEKTIF ONTOLOGI, EPISTEMOLOGI, DAN AKSIOLOGI Leniwati, Driana
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 10, No 2 (2019): El Muhasaba
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.79 KB) | DOI: 10.18860/em.v10i2.5855

Abstract

Modern accounting that emphasizes material and value-free makes accounting toward materialistic, selfish, secularistic and atheistic. This is proven by the many cases of irregularities and manipulations of financial statements carried out by accountants that reflect those characteristics. Meanwhile human assumptions as an opportunistic, greedy and selfish homo economicus increasing this phenomenon. This become the big question to accounting science and the nature of accountants. Accounting as a branch of science has far away from the philosophy. The foothold of the science of accounting is to achieve the true nature of science and attain the ultimate truth of science. This study aims to review accounting from the perspective of ontology, epistemology, axiology and synergize the self-awareness of accountants in relation to humans, nature and God will bring accounting knowledge back to its essence and accountant to God so that accounting science will give benefit to humanity. 
MEMAHAMI “MAKNA LAIN” INSENTIF TERHADAP KINERJA BANK YANG HOLISTIK: PERSPEKTIF INTERDISIPLINER Leniwati, Driana
Jurnal Inovasi Ekonomi Vol 4, No 01 (2019)
Publisher : Univesitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (492.68 KB) | DOI: 10.22219/jiko.v4i01.7506

Abstract

Theoretically, financial incentives motivate the employee to improve performance but also found empirical evidence that shows the financial incentives are often inversely proportional (Young and Lewis 1995; Jenkins et al 1998). Base on the phenomena is interesting to look more at the meaning of incentives for Customer Relationship Manager (CRM) in the performance improvements. This study uses an interdisciplinary perspective of management accounting, psychology, and spirituality and borrows psychological needs and spiritual theories to see the motivation of CRM in improving performance based on their needs. The method used is a case study with an interpretive approach. Qualitative data is obtained by conducting interviews with several CRM in one of a commercial bank. The results of this study found there are other meanings of incentives for CRM. These meanings are inclined about security, loyalty, and accountability for their work, the meaning of appreciation, self-actualization, and spiritual which defeats the meaning of basic needs. The meanings that arise not depending on the period of work or position but more on the awareness of each. Understanding these meanings can be taken into consideration in making the right incentive scheme for employees. So that, incentives can really motivate employees to improve their performance.
A HOLISTIC CONCEPT OF NEUROINCOME AS A SOLUTION OF THE “TYRANY BOTTOM LINE “IN WORKPLACE Leniwati, Driana; Sukoharsono, Eko Ganis; Prihatiningtias, Yeney Widya; Purwanti, Lilik
The International Journal of Accounting and Business Society Vol 28, No 3 (2020): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2020.28.3.3

Abstract

Purpose  — This research aims to formulate a holistic concept of neuroincome.Design/methodology/approach  — The data collected are from various commercial bank employees’ experience with variation grade and position, local and international bank in Indonesia. Based on a spiritualist paradigm, the data are analysed by intuition using Taubat, Zikir, Doa, and Tafakur (TZDT) method within the framework of Neuro-Psycho Spiritual (NPS) methodology. The NPS methodology is used as an integrated science to study humans holistically by including materialistic, psycho, and spiritual dimensions.  While the intuition in TZDT frame is a tool utilized to analyze data that relies entirely on God's guidance in the form of intuition and sense.Findings  — The result of the study is a holistic concept of neuroincome in the form of “extra” income and physical goods possible converted financially, earned by an individual as his/her working compensation stimulated by company’s tool/policy/system in workplace such as bonuses financially or bonus in the form of distribution of company shares, incentives, fringe benefits, performances allowances, job allowances, award, facilities and other related financial compensation. The positive stimuli happened if the nerves stimulate the release of hormone to perceive income in positive attitude such as empathy, helpful and sincerity. The negative stimuli happened if the nerves perceive the income excessively so it could make unethical actions or fraud. Then, qona’ah (sufficient sense) and modesty are found intuitively as a solution of “tyranny bottom line” in workplace. These attitudes stimulate a resurrection of the harmony of materialistic, psycho, and spiritual consciousness to live in a holistic way and bring closer to God in everyday working life.Practical Implications  — The holistic concept of neuroincome is explained through Neuro-Psycho Spiritual (NPS) methodology.Originality/value  — Authors are using various commercial bank employees’ experience with variation grade and position, local and international bank in Indonesia as their subject.Keywords Income, neuroscience, psychology, spirituality, spiritualist paradigm, consciousnessPaper Type Research Paper 
Pengelolaan Ekowisata Boonpring oleh Badan Usaha Milik Desa (BUMDes) Dalam Meningkatkan Pendapatan Asli Desa Leniwati, Driana; Aisyah, Aliya Nur
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 4, No 2: October 2021
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v4i2.12414

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengelolaan Ekowisata Boonpring oleh Badan Usaha Milik Desa (BUMDes) dalam rangka meningkatkan pendapatan desa (PADes). Penelitian ini menggunakan desain studi kasus dengan metode deskriptif kualitatif. Data kualitatif diperoleh dengan melakukan wawancara secara mendalam, observasi dan dokumentasi. Informan dalam penelitian ini adalah Kepala Desa, kepala BUMDes, karyawan, dan masyarakat. Reduksi data, penyajian data, trianggulasi dan penarikan kesimpulan merupakan analisis data yang digunakan dalam penelitian ini. Hasil penelitian menyatakan pengelolaan Ekowisata Boonpring sudah dilakukan dengan baik oleh Badan Usaha Milik Desa (BUMDes) Sanan kerto sesuai dengan prinsip kooperatif, partisipatif, emansipatif, transparan, akuntable, dan sustainable. Pengelolaan Ekowisata Boonpring yang baik diharapkan dapat meningkatkan Pendapatan Asli Desa secara berkelanjutan dengan menggali potensi desa melalui sektor pariwisata walaupun ada kendala dalam penerapan prinsip partisipatif yaitu kualitas Sumber Daya Manusia (SDM) yang perlu dilatih.
MEMAKNAI KONSEP PENDAPATAN PADA KAMPUNG ADAT TUTHUBHADA KABUPATEN NAGEKEO, NTT Pua Uda, Atikah Indawati; Leniwati, Driana
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 13, No 1 (2022): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v13i1.12821

Abstract

This studies is a case observe studies with a qualitative descriptive method which aims ti determine the understanding of the that means of the concept of profits in the Tuthubhada conventional village community. The object of his research is the Tuthubhada conventional village and the challenge of this studies is the Chairperson of POKDARWIS and the Tuthubhada traditional village community. resources of data used in this study are primary statistics and secondary records, information collection techniques use documentation and interviews, and statistics evaluation strategies the usage of documentation and interviews, and data analysis strategies is the evaluation strategies used is qulitative analysis with the aid of (1) describing the statistics acquired from interviews associated to traditional village earnings to growth network earnings, (2) describe the information received from interviews related to the which means of income in line with the Tuthubhada customary village network, (three) describe and analyze the which means of earnings seen from informants 1. Mr. Amandus Watu. Informant 2. Mr. Skarias Sela Nima, and informant three. Mrs.Beenadeta Wea. The result confirmed that the Tuthubhada traditional village community understood the that means of profits as 1) the which means of profits as income, 2) the that means of profits as an artwork channel, three) the which means of profits as gratitude.
Determinants Theory of Planned Behavior on Student’s Interest in Using Financial Technology Driana Leniwati; Pradio Rachmad Brilyan; Endang Dwi Wahyuni
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1044.042 KB) | DOI: 10.22219/jrak.v11i3.17903

Abstract

The purpose of this study was to determine the effect of factors in theory of planned behavior on the interest of using financial technology in University of Muhammadiyah Malang accounting students. The factors in this theory are attitude, subjective norm, and perceived control behavior. This study also reveals others factors that influence the interest of using financial technology. The method used in this study is a mixed method research. Quantitative data obtained from questionnaires, and qualitative data obtained from interviews with several students. Results of this study found a positive and significant influence on attitude and perceived behavorial control on the interest of using financial technology and there was no significant effect of subjective norm on the interest of using financial technology. Results of this study also found other factors that influence interest of using financial technology, including privacy, needs, and risks. these factors can be taken into consideration in developing financial technology in the future.
Analisis Perbandingan Kinerja Keuangan Antara Bank Islam Thailand Dengan Bank Umum Periode 2017-2019 Husna Bahakhiri; Driana Leniwati
Muhammadiyah Riau Accounting and Business Journal Vol 3 No 1 (2021): Muhammadiyah Riau Accounting and Business Journal: October - March
Publisher : Faculty of Economics and Business Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/mrabj.v3i1.2786

Abstract

Penelitian ini bertujuan untuk mengetahui keungulan bisnis Bank Islam Thailand dan bank umum lainnya (Bank Thanachart dan Bank Bangkok) dengan cara membandingkan kinerja keuangan berdasarkan indikator rasio operasi, rasio efisiensi operasional, rasio struktur pendapatan dan rasio ekspansi. Metode yang digunakan dalam penelitian ini adalah studi kasus dengan pendekatan analisis deskriptif kuantitatif. Data yang digunakan bersumber dari laporan keuangan kuartal ke 4 tahun 2017 sampai dengan kuartal ke 4 tahun 2019. Hasil penelitian menemukan bahwa indikator rasio operasi yang dilihat dari rasio likuiditas dan profitabilitas berbeda, sedangkan dari rasio kualitas asset dan modal ditemukan tidak berbeda. Selanjutnya untuk rasio efisiensi operasional dan rasio ekspansi antara Bank Islam Thailand dengan Bank Umum juga ditemukan berbeda.
Analysis of the Accounting Treatment of Biological Assets on Agricultural Activities based on PSAK 69 (Case Study at PT. Galasari Gunung Sejahtera) Farah Fauziah; Driana Leniwati; Riska Harventy
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3660

Abstract

The purpose of this study was to determine the accounting treatment of biological assets on agricultural activities at PT. Galasari Gunung Sejahtera, whether it is in accordance with PSAK 69. To achieve the objectives of this study, the research was conducted at PT. Galasari Gunung Sejahtera. The method used is a qualitative descriptive approach. Qualitative data obtained through observation, interviews, and documentation. The analytical technique used in this research is data reduction, data presentation and conclusion drawing. The results of the study showed that PT. In general, Galasari Gunung Sejahtera has implemented PSAK 69, but in the reassessment section, PT. Galasari Gunung Sejahtera does not revaluate the value at the end of each period. This is because biological assets cannot be measured reliably. This is permitted, in accordance with paragraph 30 of PSAK 69.
Menguak Penilaian Tingkat Kesehatan Koperasi Wanita Riko Agus Pramono; Driana Leniwati
Jurnal Akademi Akuntansi Vol. 4 No. 2 (2021): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v4i2.17854

Abstract

The purpose of this study is to found see how healthy the Teratai Women Cooperative in Merjoyo Village, Purwoasri District, Kediri Regency. The aspects of capital, productive asset quality, management, efficiency, liquidity, independence and growth, as well as the cooperative's identity, are used to assess cooperatives, as per the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and medium enterprises of the Republic of Indonesia Number 6 of 2016. This sort of research combines qualitative descriptive research with secondary data gathered from management accountability reports presented at Annual Member Meetings, specifically the cooperative financial accounts for 2018-2020. The results of the analysis show that the Teratai Women's Cooperative's health level rating in 2018-2020 had an average final score of 56.18, indicating that the predicate is under supervision.
MEMAHAMI “MAKNA LAIN” INSENTIF TERHADAP KINERJA BANK YANG HOLISTIK: PERSPEKTIF INTERDISIPLINER Driana Leniwati
Jurnal Inovasi Ekonomi Vol. 4 No. 01 (2019)
Publisher : Center for Economics, Business and Entrepreneurship Development Faculty of Economics and Business, Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jiko.v4i01.7506

Abstract

Theoretically, financial incentives motivate the employee to improve performance but also found empirical evidence that shows the financial incentives are often inversely proportional (Young and Lewis 1995; Jenkins et al 1998). Base on the phenomena is interesting to look more at the meaning of incentives for Customer Relationship Manager (CRM) in the performance improvements. This study uses an interdisciplinary perspective of management accounting, psychology, and spirituality and borrows psychological needs and spiritual theories to see the motivation of CRM in improving performance based on their needs. The method used is a case study with an interpretive approach. Qualitative data is obtained by conducting interviews with several CRM in one of a commercial bank. The results of this study found there are other meanings of incentives for CRM. These meanings are inclined about security, loyalty, and accountability for their work, the meaning of appreciation, self-actualization, and spiritual which defeats the meaning of basic needs. The meanings that arise not depending on the period of work or position but more on the awareness of each. Understanding these meanings can be taken into consideration in making the right incentive scheme for employees. So that, incentives can really motivate employees to improve their performance.
Co-Authors Adi Prasetyo Agung Muhammadiyah Prasetyo N.W Agung Prasetyo NW Agustin Dwi Haryanti Ahmad Juanda Ahmad Waluya Jati Aisyah, Aliya Nur Alan Januar Ahmed Ali Hosnan Annida Utami Putri Aviani Widyastuti Aviani Widyastuti Bambang Haryadi Caterina Aruli Iskandar Catrin Darti Djuharni Deviandini, Ellisa Dhaniel Syam Dita Suci Permatasari Drammeh, Lamin K Dwi Nur Fitriah Dwi Wahyuni, Endang Eko Ganis Sukoharsono Eko Setiawan Endang Dwi WAHYUNI Endang Dwi Wahyuni Endang Dwi Wahyuni Endang Dwi Wahyuni Endang Dwi WAHYUNI Endang Dwi Wahyuni Erna Retno Rahadjeng Fahmi Dwi Mawardi Farah Fauziah fauzi, muchlis Firmansyah Firmansyah Firmansyah Firnanda Kasih Mulia Fitriani, Nopita Hamdani, Helmi Difa Hanif Mauludin Hosnan, Ali Husna Bahakhiri Ihyaul Ulum Indahyani, Wiwit Siska Jannah, Fitriyahtul Jauhari, Irmawati Juanda, Ahamd Juwita Nur Radeana Khaqimah, Millatul Lilik Purwanti Mardjun, Joya Thasya Ikrimah Maulida, Dewi Nur Merlina Maulida Mudrifah, Mudrifah Muhammad Muhammad Muhammad Wildan Affan Mulia, Firnanda Kasih Nazaruddin Malik Neyla Salsabila Novitasari Agus Saputri Pamungkas, Wisnu Parwati, Khofifah Indah Permata, Rr Fatmasari Muliawati Pradio Rachmad Brilyan Pua Uda, Atikah Indawati Rafli Sholana Rahayu, Mellysia Dwi Riko Agus Pramono Riska Harventy Sagina, Debby Mutiara Setu Setyawan Sindy, Winni Siti Atikah Siti Rohani Sonhaji Sonhaji Sri Wahjuni Latifah Sri Wahyuni Syamsiyah, Khoirun Nisa' Tri Wahyu Oktavendi Tri Wahyu Oktavendi Tumirin udin , Bahrul Ulum Wicaksono, Agung Prasetyo Nugroho Widiarto, Rikha Wiharta Dewananda Wijaya, Almaira Oktavia Yeney Widya Prihatiningtias Yuaninda, Naila Putri