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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN AKUNTABILITAS ETIKONOMI Monex: Journal of Accounting Research Jurnal Kajian Akuntansi International Journal of Social Science and Business Gorontalo Accounting Journal JIA (Jurnal Ilmiah Akuntansi) EBBANK: Jurnal Ilmiah Bidang Ekonomi, Bisnis dan Perbankan Jurnal Riset Akuntansi Aksioma Jurnal Ilmiah Padma Sri Kreshna Prima Ekonomika : Jurnal Ekonomi dan Bisnis Jurnal PkM (Pengabdian kepada Masyarakat) Journal of General Education and Humanities Jurnal Akuntansi
I Made Laut Mertha Jaya
Departemen Akuntansi, Universitas Mahakarya Asia, Yogyakarta
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Jnana Badra: Ancient Javanese Philosophy into Human and Intellectual Capital Jaya, I Made Laut Mertha; Ilahiyah, Mar'a Elthaf; Kusuma, Emeralda Ayu
International Journal of Social Science and Business Vol. 9 No. 1 (2025): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i1.72138

Abstract

This qualitative study uses a hermeneutic approach that explores the form and meaning of intellectual capital, particularly human capital, through the lens of Javanese philosophy Jnana Badra (light of knowledge). As the first study to apply this unique cultural perspective, this research interprets Jnana Badra as the foundation for human direction and achievement. Findings indicate that knowledge, derived from formal education and the universe, functions as an essential light guiding human life, illuminating the path to progress, and preventing suffering. The absence of this knowledge has been shown to cause stagnation and hardship. Theoretically, this study contributes to intellectual capital theory by offering a culturally embedded understanding of human capital, encouraging knowledge that transcends narrow perspectives and promoting real impact on individuals, society, and national development. This research emphasises the importance of integrating philosophical wisdom with contemporary intellectual capital discourse.
Tax Compliance Behavior of E-Commerce MSMEs in Surabaya: Evidence from the E-Peken Platform Hendrawati, Erna; Krivins, Anatolijs; Jaya, I Made Laut Mertha
International Journal of Social Science and Business Vol. 9 No. 3 (2025): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i3.95263

Abstract

The rapid shift of MSMEs in Indonesia toward government-initiated digital platforms such as E-Peken raises critical challenges of tax compliance, as prior research has overlooked how factors like tax regulation understanding, taxpayer awareness, socialization, collection mechanisms, and sanctions influence compliance behavior in locally bounded e-commerce ecosystems. This study investigates the influence of tax regulation understanding, taxpayer awareness, tax socialization, tax collection mechanisms, and tax sanctions on the compliance behavior of Micro, Small, and Medium Enterprises (MSMEs) operating on the E-Peken e-commerce platform in Surabaya, Indonesia. Using the Slovin formula to determine the sample size, the author obtained 351 MSME respondents. This primary Data were collected through a structured questionnaire and analysed using multiple linear regression with SPSS 23. The results show that understanding of tax regulations and taxpayer awareness significantly influence tax compliance, while tax socialization, collection, and sanctions have no significant effect. The model explains 49% of the variance in compliance, emphasizing the primacy of knowledge and awareness over enforcement. These findings suggest the need for tailored educational strategies and simplification of procedures, while theoretically reinforcing the Theory of Planned Behavior by highlighting the stronger role of cognitive and voluntary factors in shaping compliance.
Literature Review: Perkembangan Keterampilan Profesi Akuntan Wallu, Fitriani; Jaya, I Made Laut Mertha; Andrianto, Wahyu; Anan, Edy
Gorontalo Accounting Journal Volume 7 Nomor 2 October 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i2.3495

Abstract

This research was conducted to find out the development, description, and opportunities for accountant professional skills in Indonesia so far. This research uses a qualitative method, with a literature review design. The more advanced the business world, of course, will affect the increasingly complex transactions that occur both in terms of type and in terms of the number of transactions themselves. In the end, this will directly affect the progress of the accounting discipline itself. This research identifies several skills that are necessary and important for the accounting profession in Indonesia, namely technical skills, generic skills, and technology and IT skills. The skill development of the accounting profession in the future has changed a lot compared to the past. They can do digital record keeping, which reduces time, despite the different opportunities in the accountant and auditor careers. Since the implementation of robotic technology is quite large, they still cannot perform all important tasks. Future accountants may also find new jobs and more responsibilities. As a result, accountants need the ability to adjust to technological changes that will continue to occur. Future accountants must have information technology, critical thinking, and problem solving skills.
Analisis Determinan Terjadinya Fraud Di Pemerintahan Rokhim, Syaipul; Jaya, I Made Laut Mertha
Gorontalo Accounting Journal Volume 4 Nomor 2 October 2021
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (342.016 KB) | DOI: 10.32662/gaj.v4i2.1517

Abstract

The 2018 Corruption Perception Index (CPI) data states that Indonesia is in 89th position out of 180 other countries. The purpose of this study is to determine the factors of fraud in the government sector. This study used a sample of 150 employees of government agencies in Indramayu Regency. Data collection by using a questionnaire. The sampling technique uses convenience sampling. Analysis of the data using Structural Equation Modeling (SEM) with smartPLS. The results of the study found that leadership style, effectiveness of internal control, suitability of compensation, organizational ethical culture and law enforcement had no effect on the existence of fraud in the Indramayu Regency Government. Meanwhile, organizational commitment has been shown to have a positive effect on fraud in the Indramayu Regency Government. This study provides a new argument where hard work is needed to eradicate fraud in the government environment. It takes cooperation, commitment, and self-awareness from all elements of society so that fraud can be suppressed.
ANALISIS TINGKAT KESEHATAN KOPERASI SIMPAN PINJAM BERDASARKAN PERATURAN DEPUTI BIDANG PENGAWASAN KEMENTRIAN KOPERASI DAN USAHA KECIL DAN MENENGAH REPUBLIK INDONESIA: (Studi kasus pada Koperasi Lembaga Keuangan Mikro Ngudi Lestari Desa Sanan, Girimarto, Wonogiri) Setiawan, Edi; Fauzi, Yusran Abdul; Jaya, I Made Laut Mertha
PRIMA EKONOMIKA Vol. 12 No. 2 (2021): Prima Ekonomika
Publisher : STIE "YKP" YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37330/prima.v12i2.121

Abstract

The purpuse of this research was to find out the level of healthy LKM Ngudi Lestari Girimarto from 2015-2019 that based on the regulation of the deputi field of supervision of the state ministry of cooperative and small and medium enterprise of republic indonesia No. 06/Per/Dep.06/IV/2016. The study was acase study. Subject of the research is the employee in LKM Ngudi Lestari Girimarto in 2015 until 2019. Object of the research is the level of healthy cooperative throught 7 aspect. Data was obtained through interview, observation, and questionare. The data analysis technique used in this research was a comparation technique based on the regulation of the deputi field of supervision of the state ministry of cooperative and small and medium enterprise of republic indonesia No. 06/Per/Dep.06/IV/2016 about the guidelines for the health assessment of cooperatives and units of savings and loans. Based on the analysis, it was found that in 2015 Ngudi Lestari Girimarto was categorized as “Under Supervision”, with total score 57,65. In 2016 was categirized “healthy Enough”, with total score 68,15. In 2017 was categorized “Healthy Enough”, with total score 66,50. In 2018 was categorized “Healthy Enough”, with the total score 67,75. In 2019 was categorized “Healthy Enough”, with total score 70,25. Keywods: Level of saving loan, Perdep 2016.
PENGARUH CINTRA MEREK DAN KUALITAS PELAYANAN TERHADAP KEPUASAN NASABAH PT. PEGADAIAN (PERSERO) UPC MANCASAN YOGYAKARTA Setiawan, Edi; Dahlan, Septiani MS; Jaya, I Made Laut Mertha
PRIMA EKONOMIKA Vol. 13 No. 2 (2022): Prima Ekonomika
Publisher : STIE "YKP" YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37330/prima.v13i2.150

Abstract

The purpose of this study was to determine the effect of partially or simultaneously brand image and service quality on customer satisfaction of PT. Pawnshop (Persero) UPC Mancasan Yogyakarta. The type of research used in this study is a type of quantitative research that aims to confirm the data obtained. The sampling technique used is purposive sampling with the number of respondents as many as 100 customers. This research was conducted at PT. Pawnshop (Persero) UPC Mancasan Yogyakarta. The technique of collecting data is using a questionnaire technique. The data obtained were then processed using SPSS version 23. This analysis includes instrument testing, classical assumption test, multiple linear regression, hypothesis testing and F test, and coefficient of determination test (R Square). Based on the t-test data analysis conducted in this study, it can be seen that the brand image variable has no partial significant effect on customer satisfaction with a significance value of 0.170 > 0.05, and the service quality variable has a partially significant effect on customer satisfaction with a significance value of 0.001 < 0.05. While the results of the F test can be seen that the variable brand image and service quality simultaneously have a significant effect on customer satisfaction with a significance value of 0.002 <0.05. While the effect of the two variables on customer satisfaction if presented is 62.4% and the remaining 37.6% is explained by other variables that are not included in the statement in this study. Keywords: Customer Satisfaction, Brand Image, Service Quality.
Ethics, Behaviors, and Characters of Memayu Hayuning Bawono, Ambrasto Dur Hangkoro Accountant in Java Jaya, I Made Laut Mertha; Sawarjuwono, Tjiptohadi; Sungkono, Sungkono -; Ilahiyah, Mar'a Elthaf
Jurnal Kajian Akuntansi Vol 5 No 2 (2021): DESEMBER 2021
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v5i2.5110

Abstract

AbstractThe moral teachings and philosophy of life of the Javanese have a very deep meaning which leads to happiness. This paper aims to provide up-to-date knowledge about the meaning of Ethics, Behavior, and Character of Memayu Hayuning Bawono, Ambrasto dur Hangkoro in accounting profession education in Java, based on Javanese philosophy. This study uses a qualitative method approach, ethnography. The results of this study conclude that ethics, behavior, and character in accounting profession education based on Javanese philosophy are more “barès”, “ruruh”, “wantah”, “duga prayoga”, “nastiti” and do not focus on “ardana”. The character of "dhakah" in him slowly disappeared because the formed "warok" had reached "Wiloka". This finding provides a new aspect for the curriculum development of accounting education programs, so that graduates (accountants) can better understand and interpret the philosophy of human life from the point of view of Javanese philosophy.Keywords: Ethics; Behavior; Accountant profession education character. Abstrak Ajaran moral dan filosofi hidup orang Jawa memiliki makna yang sangat mendalam yang mengarah kepada kebahagiaan. Tulisan ini bertujuan untuk memberikan keterbaruan pengetahuan tentang makna Etika, Perilaku, dan Karakter Memayu Hayuning Bawono, Ambrasto dur Hangkoro pada pendidikan profesi akuntan di Jawa, berdasarkan filsafat Jawa. Penelitian ini menggunakan pendekatan metode kualitatif, etnografi. Hasil penelitian ini menyimpulkan bahwa etika, perilaku, dan karakter pada pendidikan profesi akuntan berlandaskan filsafat Jawa lebih “barès”, “ruruh”,“wantah”,“duga prayoga”,“nastiti”dan tidak berfokus pada “ardana”. Karakter “dhakah” dalam dirinya perlahan sirna karena “warok” yang terbentuk telah mencapai “Wiloka”. Temuan ini memberikan aspek baru bagi pengembangan kurikulum program pendidikan akuntansi, agar lulusannya (akuntan) lebih dapat mengerti dan memaknai filosofi hidup manusia dari sudut pandang filsafat Jawa.Kata kunci: Etika; Perilaku; Karakter pendidikan profesi akuntan.
Co-Authors Ajeng Ayu Ambarwati Poerwono Anan, Edy Andrianto, Wahyu Dahlan, Septiani MS Debora Lisa Afrianto Edi Setiawan Emeralda Ayu Kusuma Erna Hendrawati Fauzi, Yusran Abdul Hilda Rohmawati Ilahiyah, Mar’a Elthaf Kriviņš, Anatolijs Miguel angel esquivias Padilla, Miguel angel esquivias Muklis Al Amin Ratna Marta Dhewi Rokhim, Syaipul Sugiharti, Lilik Sungkono Sungkono - Sungkono Sungkono, Sungkono - Tjiptohadi Sawarjuwono Utami, Lila Retnani V. Wiratna Sujarweni Veronika Wiratna Sujarweni Wallu, Fitriani Wiratna Sujarweni, Veronika