Septyan, Krisno
Faculty of Economics, State University of Jakarta.

Published : 7 Documents
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Model Laboratorium Akuntansi Terintegrasi Untuk Perguruan Tinggi Septyan, Krisno
Jurnal Akuntansi Vol 7 No 1 (2019): JURNAL AKUNTANSI VOL. 7 NO. 1 JUNI 2019
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24964/ja.v7i1.700

Abstract

Penelitian ini berfokus pada perancangan laboratorium simulasi akuntansi berbasis komputer terintegrasi. Penelitian ini menggunakan metode kualitatif deskriptif. Data diperoleh dari tinjauan literasi berdasarkan pengalaman peneliti, wawancara kepada user dan observasi pada kebutuhan universitas. Laboratorium ini dibangun untuk menjembatani antara teori dengan praktek. Hasil dari perancangan laboratorium ini menunjukan beberapa manfaat yaitu mahasiwa mengetahui seluruhnya terkait gambaran mereka akan bekerja di dunia kerja. Baik dari kondisi bekerja dan gambaran tempat kerja. Luaran lainnya dari laboratorium ini adalah meningkatkan kemampuan berkomunikasi, bekerja dibawah tekanan dan pengambilan keptusan oleh tim kerja atau pun pengambulan keputusan secara pribadi
Keseimbangan Bahasan Fiqih Muamalah Dan Akuntansi Syariah Bagi Siswa SMK N 20 Jakarta Septyan, Krisno; Julianto, Wisnu
JPP IPTEK (Jurnal Pengabdian dan Penerapan IPTEK) Vol 2, No 2 (2018)
Publisher : LPPM ITATS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (448.45 KB) | DOI: 10.31284/j.jpp-iptek.2018.v2i2.427

Abstract

Sekolah kejuruan diprogramkan oleh pemerintah untuk mencetak lulusan yang siap kerja, namun tujuan tersebut tidak hanya beriorientasi pada akhir tapi juga proses. Fiqih mumalah hadir untuk menjembatani hal tersebut dimana lulusan dapat menerapkan kerja dengan hasil gaji yang penuh berkah karena memiliki nuasa etika ketika meraih hasil tersebut. Selain itu fiqih muamalah juga dapat diterapkan dalam aktifitas sehari-hari. Pelaksanaan pengabdian kepada masyarakat ini bertujuan untuk memberikan pemahaman proses transaksi yang tidak bertentangan degngan prinsip syariah. Selain itu program ini juga menunjang penelitian yang telah dilaksanakan. Metode pelaksanaan program ini adalah memberikan materi fiqih mumalah dan materi laporan keuangan syariah yang dapat dikaitkan dengan kehidupan sehari-hari, kemudian dilanjutkan dengan sesi tanya jawab. Hasil dari program ini adalah mahasiswa mendapat pemahaman transaksi yang tidak bertentangan dengan syariah dan melihat antusias siswa terhadap kesadaran bermuamalah di masyarakat cukup besar, hal ini bisa mendorong capaian pembelajaran jurusan yaitu bertaqwa kepada Tuhan.
Model Pembelajaran Syariah di Jurusan Akuntansi Septyan, Krisno; Julianto, Wisnu
Jurnal Pendidikan Ekonomi Dan Bisnis (JPEB) Vol 6 No 1 (2018): Jurnal Pendidikan Ekonomi & Bisnis (DOAJ Indexed)
Publisher : Faculty of Economics, State University of Jakarta.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (293.832 KB) | DOI: 10.21009/JPEB.006.1.2

Abstract

This research is aim to propose practically in Islamic accounting teaching to input fiqih muamalah and accountig are balanced. This research method is used critical  Islamic accounting teaching based on prime of law source of Islam. This research shows that students  and graduates have risks if department of accounting has no teach fiqih muamalah and department of acccounting will be achieved learning outcome for students and graduates if fiqih muamalah became part of teaching in Islamic accounting. We offer several ways to apply fiqih muamalah be a part in Islamic accounting teaching are (1) fiqih and accounting should be balance, (2) make  two course accounting teaching like as intermediate accounting (Islamic accounting part 1 and part 2), (3) removing similliar discussion in Islamic accounting with financial accounting and (4) lecture make a literature about fiqih muamalah for student to independently studying.  Keywords: Fiqih muamalah; Islamic accounting; Teaching   
REFORMULASI INDEKS PENGUNGKAPAN ENTITAS SYARIAH DAN KEUNIKAN BERAGAM KEBIJAKAN NILAI SYARIAH DI BEBERAPA NEGARA Septyan, Krisno
Jurnal Equity Vol 19, No 2 (2016): Juli-Desember 2016
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (566.838 KB) | DOI: 10.34209/.v19i2.478

Abstract

This research’s aim is to giving the altervative disclosure index for shariah company.Researcher’s used shariah enterprise theory to make a new disclosure index, the first step is combine among disclsoure index are AAOIFI Index, Islamicity disclsore index and Islamic Social Reporting, then eliminate a few point form those index based on shariah etics, academic’s perspective and regulation in some countries. In other side, researcher’s used content analysis method in six countries are Indonesia, Malaysia, Bahrain, Qatar, Iran and UK. Result is a make new disclosure index that showing the God is a highest stakeholder in company, care about all stakeholder such as employee, nature, duafa etc. While, content analysis’ result shows new found things related unique policy in each company in some countries.
Urgensi Fiqih Muamalah dalam Mata Kuliah Akuntansi Syariah Septyan, Krisno; Julianto, Wisnu
JAS (Jurnal Akuntansi Syariah) Vol 1 No 2 (2017): JAS (Jurnal Akuntansi Syariah)
Publisher : LPPM Publishing & Printing

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Abstract

Penelitian ini bertujuan untuk menawarkan secara praktek pengajaran akuntansi syariah untuk memasukan fiqih muamalah dan akuntansi secara seimbang. Metode penelitian ini menggunakan pardigma kritis untuk mengkritisi pembajaran akuntasi syariah berdasarkan sumber hukum utama islam. Penelitian ini menunjukan bahwa mahasiswa dan lulusan memiliki resiko jika juruan akuntansi tidak mengajarkan fiqih muamlah dan jurusan akuntansi juga memiliki manfaat yaitu akan mencapai capaian pembelajaran jika fiqih muamalah dimasukan sebgi bagian dalam pembelajaran akuntansi syariah. Peneliti menawarkan beberapa metode untuk menerapkan fiqih muamalah tersebut yaitu (1) fiqih dan akuntansi diterapkan secara seimbang, (2) membuat dua mata kuliah seperti akutansi intermediate 1 dan 2, begitu juga dnegan akuntansi syariah 1 dan 2. (3) menghapus bahasan yang sama yang terdapat dalam mata kuliah akuntansi syariah dengan akuntansi keuangan dan (4) dosen membuat literatur mengenai fiqih mumalah  bagi mahasiswa untuk diperalajari secara mandiri.
Analisis Sistem Pengendalian Internal Pada Lembaga Amil Zakat Al Azhar Anwar, Andrean Muhammad; Septyan, Krisno
WIDYAKALA JOURNAL Vol 6, No 1 (2019): Urban Development & Urban Lifestyle
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat UPJ

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Abstract

This study aims to analyze the implementation of the internal control system in the collection process until the distribution of zakat funds in this study was conducted at the Al Azhar Amil Zakat Institution, this research is a qualitative research using a phenomenological approach. Based on the results of this study revealed that the Amil Al Azhar Institution in 1) The control environment in the aspect of integrity and ethical values always emphasizes the standards determined by the center. 2) Risk withdrawal is carried out with each transaction known to the Branch Leader and inputted using the system then for internal changes such as the presence of new employees and the risk assessment. 3) Control activities are carried out by ensuring that the quality of transaction authorization is guaranteed by donors coming to the office for transactions to always fill in the proof of deposit. Good safeguards for assets and independent checks are carried out every few months. 4) Information and communication is carried out by always using the custumer service and internal information systems. There is good communication between divisions. 5) Monitoring mechanism is carried out by monitoring internal and external partiesKeywords: Internal Control, Zakat Collection, Zakat Distribution
THE INFLUENCE OF ENVIRONMENTAL PERFORMANCE, ENVIRONMENTAL DISCLOSURE AND ENVIRONMENTAL COST ON ECONOMIC PERFORMANCE Irfansyah, Irfansyah; Ermaya, Husnah Nur Laela; Septyan, Krisno
EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Vol 1, No 2 (2018): EAJ : Economics & Accounting Journal
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1473.59 KB) | DOI: 10.32493/eaj.v1i2.y2018.p87-94

Abstract

This research aims to examine the effect of environmental performance measured with PROPER, environmental disclosure measured with GRI index version 4.0, and environmental cost measured by comparing the cost incurred for CSR and net income. The populations in this study are agriculture, mining, manufacturing and other non- financial service companies listed in Indonesia Stock Exchange in 2013-2016 with 58companies in number. This study used purposive sampling method, leaving 15 companies that match the criteria. Hypothesis testing in this study used Multiple Linear Regression. The results of the testing showed that (1) environmental performance had significant effect on economic performance (2) environmental disclosure had no significant effect oneconomic performance (3) environmental cost had significant negative effect on economic performance. From Adjusted R square test result it showed independence of environemntal performance, environmental disclosure and environmental cost only being able to influence the dependent variable of economic performance with 15,6% inpercentage. Meanwhile, the rest of the percentage 84,4% was determined by other variables not included in this study.