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All Journal Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Relasi : Jurnal Ekonomi
Ira Hasti Priyadi
Universitas Islam Negeri Madura
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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ETNO TRADITIONAL ACCOUNTING: ACCOUNTS RECEIVABLE AND ACCOUNTS PAYABLE ACCOUNTING AND THEIR RELEVANCE TO THE TIME VALUE OF MONEY Fatimatus Syafira; Ira Hasti Priyadi; Riskiyatul Khasanah
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 9 No. 1 (2026): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jam-ekis.v9i1.9682

Abstract

This study aims to explore accounting values in the local tradition of otok-otok and examine their relevance to the concept of time value of money from an ethno-accounting perspective. Otok-otok is a routine tradition of the Madurese people, similar to an arisan, which is carried out in turns with the aim of strengthening family ties and maintaining family harmony. This tradition is not only social in nature but also has accounting value as a form of collective savings (ompangan), for example, for weddings. This tradition focuses more on family routines or the family's intention to carry out otok-otok traditions such as circumcision, building a house, and requires capital based on trust and a sense of responsibility. Uniquely, otok-otok does not involve profit or interest in a continuous period, but rather a sense of shame, responsibility and kinship. This study uses a qualitative approach with ethnographic methods through observation, interviews and documentation in Bulang Hamlet, Pangilen Village, Sampang Subdistrict, Sampang Regency. The results of the study show that the otok-otok tradition, which is simply recorded in the jhelen book, still reflects the principle of time value of money without a formal discount mechanism. Thus, the otok-otok tradition is a cultural heritage as well as an alternative community financial system that is inclusive, fair, and sustainable
Akuntansi dan Pengelolaan Dana dalam Konteks Sosial dan Budaya pada Tradisi Koloman di Madura Firman Syahroni; Ira Hasti Priyadi; Riskiyatul Khasanah
Relasi : Jurnal Ekonomi Vol 21 No 2 (2025): Juli - Desember
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v21i2.1465

Abstract

Penelitian ini mengungkap adanya pencatatan arisan dan iuran kematian di dalam tradisi koloman. Metode yang di gunakan dalam penelitian ini yaitu kualitatif dengan pendekatan etnografi. Informan dalam penelitian ini terdiri dari 11 orang yaitu: pembina koloman, ketua koloman, bendahara koloman, sekretaris koloman dan anggota koloman. Hasil penelitian mengungkap bahwa dalam tradisi koloman yang berlangsung di Desa Blumbungan, Kecamatan Larangan, Kabupaten Pamekasan terdapat sistem pencatatan berupa arisan dan kas kematian yang memiliki dampak positif di kalangan masyarakat Blumbungan. Iuran kematian erat kaitannya dengan asuransi syariah karena di dalamnya terdapat prinsip ta’awun, takaful, dan tabarruk Sistem pencatatan dalam arisan dan iuran kematian dilakukan secara akuntabel dan transparan dengan maksud agar memiliki rasa tanggung jawab dan percaya antar sesama anggota koloman.
Management Accounting and Revenue Optimization in Local Courier Services: The Role of Partner Contributions and MSME Sponsorships Vidia Dwi Febriana; Moh Muhlis Anwar; Ira Hasti Priyadi
Relasi : Jurnal Ekonomi Vol 22 No 1 (2026): Januari - Juni
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v22i1.1766

Abstract

This study aims to analyze the implementation of management accounting practices in Jasku Courier Service, particularly in managing revenue and operational activities. The research uses a qualitative approach with a case study design to gain an in depth understanding of the company’s operational and financial processes. Data were collected through semi structured interviews with a staff member and supported by documentation, including operational guidelines, reporting systems, and financial records. The findings show that Jasku Courier Service has implemented basic management accounting practices through structured operational rules, partner contribution systems, and simple revenue recording processes. The use of digital reporting links for contribution submission and attendance reflects an initial effort toward operational digitalization, while financial recording is still conducted manually using Microsoft Excel. In addition, the company separates revenue from partner contributions and sponsorship activities, indicating an awareness of financial control and transparency. Although the system is still relatively simple, these practices support the company’s operational sustainability. This study suggests that adopting more integrated and technology-based accounting systems could improve efficiency, accuracy, and the quality of information for future decision making.
Dilema Etika Dalam Praktik Penagihan Pajak Bumi Dan Bangunan: Studi Kasus Di BPPKAD Sampang Nur Alvin Sovia; Ira Hasti Priyadi; Febi Annuri Jayasi
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol. 7 No. 1 (2026): Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan): In-Press
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v7i1.6078

Abstract

Penagihan Pajak Bumi dan Bangunan (PBB) di Kabupaten Sampang menghadapi tekanan dalam menjalankan tugas, khususnya tuntutan pencapaian target penerimaan daerah yang berhadapan dengan rendahnya kepatuhan wajib pajak, keragaman kondisi sosial-ekonomi masyarakat, serta pengaruh dinamika politik lokal terhadap pemahaman kewajiban perpajakan. Dalam kondisi ini, petugas menghadapi tantangan etika yang rumit. Mereka perlu memutuskan antara mengikuti aturan administrasi secara formal atau mempertimbangkan faktor kemanusiaan, keselamatan diri, serta interaksi sosial dengan masyarakat. Tujuan penelitian ini adalah untuk mengidentifikasi dan menganalisis dilema etika yang dihadapi oleh petugas pajak PBB di BPPKAD Kabupaten Sampang. Selain itu, penelitian ini juga mengkaji pendekatan alternatif untuk menangani konflik etika dalam praktik. Metodologi yang digunakan adalah pendekatan kualitatif dengan studi kasus. Data dihimpun melalui pengamatan lapangan, wawancara, serta analisis dokumen. Untuk menjamin keabsahan hasil, data dianalisis melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan dengan teknik triangulasi. Hasil penelitian menunjukkan tiga kategori utama tantangan etika, yaitu dilema antara kepatuhan prosedural dan keselamatan pribadi; ketegangan antara tuntutan kinerja dan kondisi sosial-ekonomi wajib pajak; serta dilema antara profesionalisme dan hubungan kekerabatan. Untuk menangani isu-isu tersebut, para petugas menerapkan teknik komunikasi yang persuasif dan humanis, verifikasi serta klasifikasi data, negosiasi, koordinasi dengan pemerintahan desa, dan kebijaksanaan dalam situasi tertentu. Hasilnya menunjukkan bahwa, selain bersifat administratif, penagihan pajak properti juga melibatkan pertimbangan etika yang signifikan. Implikasi penelitian ini menunjukkan pentingnya memperkuat standar etika serta meningkatkan kemampuan komunikasi para petugas penagihan pajak daerah.
Co-Authors Fatimatus Syafira Febi Annuri Jayasi Firman Syahroni Moh Muhlis Anwar Nur Alvin Sovia Riskiyatul Khasanah Vidia Dwi Febriana