Amsir Accounting & Finance Journal

Professional And Ethical Influences on the Accounting Profession

Nurul Hasmi — 2024-01-20

Every profession providing services to the public must have a code of ethics, a set of moral principles that govern professional behaviour. This study aims to determine how professional and ethical influences the accounting profession. The method in this research is to use a literature review by using secondary data, namely from literature studies through scientific articles, research journals and Google Scholar. The results of this study indicate that of the eight articles used in this literature review, 7 have a significant relationship or influence between professional behaviour and the ethics of the accounting profession, including public accountants, teaching accountants, auditor professionals, forensic accountants, and tax consultants. Everything is related to professional behaviour to support the achievement of professional responsibility properly, especially in accounting.

The Influence of Understanding The Accountant Profesional Code of Ethics On Students

Nur Diyanti Tahaku — 2024-01-20

This research discusses the important role of understanding the code of ethics in shaping the ethical behavior of accounting students. The code of ethics for the accounting profession, which includes aspects of integrity, objectivity, professional responsibility, public interest, professional competence, confidentiality, technical standards and professional behavior, is the main focus in guiding student behavior. However, there are challenges in implementing this code of ethics, such as a lack of understanding which gives rise to dishonest behavior during exams or quizzes. This raises concerns about the quality of behavior in the future when students enter the world of work as accountants. Apart from understanding the code of ethics, variables such as love of money (tendency towards money) and religiosity are also important highlights in shaping the behavior of accounting students. The research methods used include reviews of previous journals and data sources from Google search results, providing a comprehensive picture of the role of understanding the code of ethics in the context of accounting student behavior. This research aims to gain a deeper understanding of how ethics and understanding the code of ethics can shape professionalism among accounting students.

Literature Review: The Role of Ethics as Corporate Good Governance

Sinta Olii — 2024-01-25

The economic progress of a country encourages the development of the business world. It encourages the emergence of new business actors, giving rise to quite sharp competition in the business world. This research aims to learn more about business ethics violations that often occur in the business environment. The method in this research is literature observation or literature study. The research results show that of the eight articles used in this literature observation, seven show a significant relationship between business ethics violations in companies.

Meningkatkan Pertumbuhan: Peran Kunci Manajemen Keuangan Syariah dalam Pengembangan UMKM di Indonesia

Suharlina Suharlina — 2024-01-31

UMKM masih banyak memiliki masalah dalam kegiatan operasinya khususnya terkait pada manajemen keuangan syariah. proses dalam menggunakan dana yang seharusnya terencana agar dapat bermanfaat untuk UMKM dalam waktu jangka Panjang, dan juga proses dalam mengelola aset yang dimiliki oleh pelaku UMKM agar terjaga dan betahan dalam waktu jangka Panjang. Namun pada faktanya hal itu tidak diterapkan oleh Pelaku UMKM khususnya pada pencatatan transaksi yang sesuai dengan prinsip syariah yang diterapkan dalam manajemen keuangan syariah. Manajemen keuangan syariah merupakan konsep pengelolaan keuangan berdasarkan prinsip-prinsip syariah Islam, seperti adanya pembagian risiko antara pihak yang terlibat, larangan riba, dan pengelolaan keuangan yang transparan dan akuntabel. Konsep ini dapat membantu UMKM untuk mengembangkan kinerja keuangan mereka dengan cara yang adil dan berkelanjutan. penelitian ini bertujuan untuk mengevaluasi implementasi manajemen keuangan syariah dalam mengembangkan UMKM di Indonesia. Melalui penelitian ini, diharapkan akan ditemukan solusi praktis yang dapat membantu UMKM dalam mengelola keuangan mereka dengan lebih efektif dan berkelanjutan.

Optimasi Penjualan Material Stone Crusher: Analisis Margin Kontribusi di PT Danu Nusantara

Rully Aktavian — 2024-01-31

Margin Kontribusi sebagai evaluasi biaya, volume, dan laba yang mencerminkan nilai pendapatan bersih setelah dikurangi biaya-biaya variabel perusahaan. Temuan penelitian menunjukkan bahwa analisis biaya volume laba PT Danu Nusantara terhadap Margin Kontribusi belum optimal. Ini disebabkan fluktuasi laba akibat kenaikan biaya tanpa penyesuaian harga jual, dan ketersediaan stok yang sering tidak memenuhi permintaan konsumen karena kurangnya kegiatan produksi pada beberapa periode.