Robiatul Auliyah, Robiatul
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Trunojoyo Madura

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PERILAKU MAHASISWA AKUNTANSI SEBAGAI PEBISNIS DI LUAR KAMPUS DI TINJAU DARI TEORI ETIKA BISNIS Auliyah, Robiatul
Neo-Bis Vol 6, No 1 (2012): JUNI
Publisher : Neo-Bis

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Abstract

Perilaku merupakan cermin diri seseorang, sehingga dari perilaku dapat dilihat seberapa tinggi moral dan etika seseorang. Etika secara umum didefinisikan sebagai perangkat prinsip moral atau nilai. Etika diperlukan demi menjamin kelangsungan dalam jangka waktu yang panjang, khususnya dalam dunia bisnis dan profesi. Etika harus dipertimbangkan pada pengambilan keputusan dalam berbisnis, karena dengan pengambilan keputusan yang baik akan berdampak financial yang baik pula, untuk kepentingan bisnis jangka panjang maupun dampaknya terhadap masyarakat. Penelitian ini bertujuan untuk melihat perilaku dari mahasiswa akuntansi yang ditinjau dari perspektif etika bisnis dengan berdasarkan teori teleologi, serta  pengaruh dari pembelajaran etika bisnis dan profesi terhadap perilaku mereka ketika menjalankan bisnis atau profesi. Hasil penelitian menunjukkan bahwa adanya mata kuliah etika bisnis sangat mempengaruhi perilaku mahasiswa jurusan akuntansi dalam berbisnis sehingga mahasiswa  lebih bersikap etis dalam berbisnis. Hal ini diketahui bahwa pembelajaran etika bisnis dan profesi ini sangat penting bagi mahasiswa dan pengaruhnya yang cukup besar terhadap aplikasi dari perilaku mereka ketika menjalankan sebuah bisnis.
MENYIBAK TANGGAPAN MAHASISWA AKUNTANSI TERHADAP ETIKA AKUNTAN PENDIDIK UNIVERSITAS TRUNOJOYO MADURA Auliyah, Robiatul
Neo-Bis Vol 7, No 1 (2013): JUNI
Publisher : Neo-Bis

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Abstract

Penelitian ini mengangkat fenomena tentang berbagai macam etika akuntan pendidik di Program Studi Akuntansi Fakultas Ekonomi  Universitas Trunojoyo Madura (FE UTM), baik yang sesuai dengan Prinsip Etika Profesi ataupun tidak sesuai dengan prinsip etika profesi. Tujuan penelitian ini adalah untuk mengetahui tanggapan mahasiswa akuntansi tentang pelaksanaan etika yang dilakukan oleh  akuntan pendidik dilingkungan FE UTM.   Penelitian ini menggunakan penelitian kualitatif dengan menggunakan pendekatan fenomenologi yang bertujuan untuk menggambarkan obyek yang akan diteliti sesuai dengan keadaan yang sebenarnya. Alat analisis penelitian yang digunakan adalah delapan prinsip etika profesi meliputi tanggungjawab profesi, kepentingan publik, integritas, obyektiitas, kompetensi dan kehati-hatian profesional, kerahasiaan, perilaku profesional, standar teknis.    Berdasarkan hasil wawancara yang dilakukan dengan responden, maka akuntan pendidik sudah melaksanakan tanggungjawab profesi, kepentingan publik, integritas, obyektifitas, kompetensi dan kehati-hatian profesional, kerahasiaan, perilaku profesional, standar teknis.
STUDI FENOMENOLOGI PERANAN MANAJEMEN MASJID AT-TAQWA DALAM PEMBERDAYAAN EKONOMI MASYARAKAT BANGKALAN Auliyah, Robiatul
Kompetensi Vol 8, No 1 (2014): APRIL
Publisher : Kompetensi

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Abstract

   Economic empowerment of the people trying to strengthen the factors of production, distribution, and marketing to increase the independence, knowledge, and skills of the community. The purpose of this study is to interpret the role of At-Taqwa mosque manejeman Bangkalan in economic empowerment. Informants of this study are the caretaker or Masjid At-Taqwa takmir Bangkalan city and the people who receive assistance. The methodology used in this study is a qualitative study with a phenomenological approach. Compiling techniques by means of unstructured interviews. The results showed that the management role of the mosque in the economic empowerment is considered not running optimally. Because, economic empowerment programs only through the provision of venture capital. In addition, the board of Masjid At-Taqwa not optimal in providing relief assistance in terms of return on capital, so many loans that are not returned to the Masjid At-Taqwa officials. . This is caused by the lack of field workers held by Masjid At-Taqwa Bangkalan and busyness of each of the existing board. 
KEANDALAN DAN RESIKO BANK SYARIAH Auliyah, Robiatul
Neo-Bis Vol 4, No 2 (2010): DESEMBER
Publisher : Neo-Bis

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Abstract

Tujuan dari penulisan ini adalah mengetahui keandalan dan resiko bank syariah. Bank syariah mempunyai peran sebagai lembaga perantara (intermediary) antara satuan-satuan kelompok masyarakat atau unit-unit ekonomi yang mengalami kelebihan dana (surplus unit) dengan unit-unit lain yang mengalami kekurangan dana (deficit unit). Melalui bank kelebihan dana-dana tersebut dapat disalurkan kepada pihak-pihak yang  memerlukan dan memberikan manfaat kepada kedua belah pihak.    Bank berbasis bunga melaksanakan peran tersebut melalui kegiatannya sebagai peminjam dan pemberi pinjaman. Para pemilik dana tertarik untuk menyimpan dana di bank berdasarkan tingkat bunga yang dijanjikan. Demikian pula bank memberikan pinjaman kepada pihak-pihak yang memerlukan dana berdasarkan kemampuan mereka membayar tingkat bunga tertentu. Hubungan antara bank dengan nasabahnya adalah hubungan antara kreditur dan debitur.
AKUNTANSI LINGKUNGAN DALAM WACANA GOOD GOVERNANCE Auliyah, Robiatul
InFestasi Vol 5, No 2 (2009): DESEMBER
Publisher : InFestasi

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Abstract

Manfaat akuntansi lingkungan dapat digunakan untuk berbagai kepentingan. Akuntansi lingkungan lazim digunakan untuk mendukung akuntansi pendapatan nasional, yang menenkankan pada kepentingan nasional dan para penggunanya kebanyakan pihak-pihak luar pemerintah misalnya, digunakan sebagai alat pengukur ekonomi (makro) pada perhitungan gross domestik produk (GDP), akuntansi keuangan, perusahaan dapat menyajikan laporan keuangan untuk digunakan para investor, kreditor, pemerintah dan lain-lain, sedangkan akuntansi manajemen berfokus pada perhatian para pimpinan perusahaan atau instansi untuk kepentingan internal organisasi. Akuntansi lingkungan merupakan salah satu metode valuasi dampak lingkungan akibat industrialisasi. Karena ada dialektika antara manusia dan lingkungan maka seringkali terdapat hubungan kausalitas yang menyebabkan kerugian secara sosial. hal ini telah disinggung oleh Karl Max sebagai miscommunication manusia terhadap alam sehingga harus dimediasi oleh kerja. Fenomena ini mulai muncul sebab krisis lingkungan yang semakin tinggi lalu ditransformasikan dalam bentuk informasi kepada pihak stakeholder.
KAJIAN KAFALAH PADA KOPERASI JASA KEUANGAN SYARIAH AS–SAKINAH DI KAMAL BANGKALAN Krismawati, Weni; Auliyah, Robiatul; Rimawati, Yuni
InFestasi Vol 9, No 2 (2013): DESEMBER
Publisher : University of Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (375.058 KB) | DOI: 10.21107/infestasi.v9i2.566

Abstract

The aim of this research is to explore the implementation of kafalah financing in Koperasi Jasa Keuangan Syariah (KJKS) As–Sakinah Kamal Bangkalan. This research is a descriptive qualitative research. The data was collected by unstructured interviews and documentation. It employs Miles and Huberman Model to analyzed the data which then utilizes Fatwa Sharia National Board (Dewan Syariah Nasional) No. 11/DSN–MUI/IV/2000 to investigate the implementation of kafalah financing in KJKS As–Sakinah Kamal Bangkalan.  The result find that in terms of kafalah financing, KJKS AS–Sakinah Kamal has conform with the provision and control of Sharia National Board. It can be found that: (a) in kafalah financing procedure, members are charged against administration fee and supplies in an agreement with a stamp duty for legalization; (b) kafalah financing agreement is signed literally when the three parties have been agree with the statements and provision explained; (c) cooperative institution is entitled to receive fee or ujroh from members with binding and not be annulled reward.
MENGUAK KESADARAN MUZAKI DALAM MEMBAYAR ZAKAT PENGHASILAN Kurniadi, Herdi; Auliyah, Robiatul; Wulandari, Anis
EKSPANSI Vol 9, No 1 (2017)
Publisher : Politeknik Negeri Bandung

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Abstract

Abstract: This study aims to uncover muzaki’s consciousness in paying zakat on income. This research is a qualitative study, using the transcendental phenomenological approach. The key informants in this study as many as three people of muzaki who had routinely pay zakat income more than five years. The results of the study showed that in general, the informant argues that income is one kind of the treasure (mal) which is obligated to be zakat issued. Whereas the ways to calculate the zakat, from three informants have similarity that equally counting on the gross income by using content of 2.5 percent. The next result showed that there is some consciousness that motivates the muzaki in paying zakat on income. The first consciousness is religiosity/faith. It is the obedience of informant in carrying out the obligation and the understanding of treasure concept in Islam; second, empathy for others, that the informant felt actuated to give the part of their income to others, especially to the nearby people; and third, the hope of a return, that the informant gave the part of their treasure because they want to get the requital. Keywords: Zakat on Income, Consciousness, Muzaki, the Way of Paying, Motivation
BAGAIMANAKAH PENAFSIRAN UJIAN KOMPREHENSIF MENURUT CIVITAS AKADEMIK UNIVERSITAS TRUNOJOYO? Auliyah, Robiatul; Herawati, Nurul; Utami, Aprillia Dwi
InFestasi Vol 7, No 1 (2011): JUNI
Publisher : University of Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.833 KB) | DOI: 10.21107/infestasi.v7i1.492

Abstract

Comprehensive exam is compulsory for every student of accounting in order to be graduated from the school. From the academic data of 2007 to 2009, the number of student that failed from the comprehensive exam was increasing. This fact becomes the main reason for taking this study, hence, the main purpose of this study is to interpret comprehensive exam based on the understanding of the lecturers, alumni, and students of Trunojoyo University. Informants on this study consist of lecturers, alumni, and students. There are 8 informants that is used in this study, in which 3 of them are lecturers, 2 of them are students, and the other 3 are alumni. Furthermore, this study incorporates qualitative methodology with interpretive paradigm and also use phenomenology approach. The result of this study shows that all of the academic members have the same understanding on comprehensive exam. According to their understanding, comprehensive exam is a final exam which is based on the subjects of accounting department from the very first semester to the last semester. In addition, factors that support the success of student on the comprehensive exam are, first, the lecturer subjectivity in marking the student, even though not all lecturers are subjective while marking the student. Second is the psychological condition of the student during the comprehensive exam. Third is the level of understanding of the student itself on the accounting subjects that has been taken by the student.  The last is related to the time when the comprehensive exam took place in which has the same time with thesis examination.
Disclosing A Side Of Internal Submission Control And Payment Of Claims: Study Of Ethnomethodology On The BPJS In Yogyakarta Ramadhani, Mega Harum; Auliyah, Robiatul; Asyari, Muhammad Asim
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 4, December 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.24 KB) | DOI: 10.29259/sijdeb.v1i4.341-356

Abstract

The purpose of the research is conducted to know the implementation of internal control on the process of submission and payment of claims by BPJS Kesehatan Yogyakarta. As well as knowing the process of submission and payment of claims. This type of research is qualitative research using ethnomethodology approach. Researchers use ethnomethodology method as the basis to expose the daily activities of the process of submission and payment of claims. Technique of Data collection through interviews with relevant informants and make direct observation to the object of research. The results of this research are to answer the problem and the purpose of this research, that BPJS Kesehatan has implemented internal control with maximum. Internal controls are capable to detect red flags in the submission process and payment of claims. Although there are some "problems" that occur also in the realm of BPJS kesehatan, but the management has been controlling against the various risks that are most likely to occur mainly in the process of submission and payment of claims. Thus the strengthening of internal control system in all aspects of activity in BPJS Kesehatan should always be attempted.