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All Journal JUSS (Jurnal Sosial Soedirman) Fokus Ekonomi JMM (Jurnal Masyarakat Mandiri) Jurnal Dinamika Sosial Budaya Jurnal Masyarakat Merdeka (JMM) JURNAL BISNIS DAN AKUNTANSI UNSURYA SOLUSI Jurnal Ilmiah ASET JUDICIOUS: Journal of Management Journal La Sociale Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis BULETIN BISNIS & MANAJEMEN (BBM) Indonesian Journal of Islamic Economics and Finance Fokus Abdimas COUNT: Journal of Accounting, Business and Management JIPITI: Jurnal Pengabdian kepada Masyarakat Innovation Business Management and Accounting Journal
Wahdi, Nirsetyo
Universitas Semarrang
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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EPISTEMOLOGICAL BASIS OF ACCOUNTING: A PHILOSOPHICAL CRITICISM Wahdi, Nirsetyo; Gusmao, Cristino; S. Amaral, Adolmando; Luhgiatno, Luhgiatno; Santoso, Aprih
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 20, No 2 (2025): December 2025
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.20.2.159-167

Abstract

Current accounting tends to be more materialistic, selfish, and secular because it strongly emphasizes material and value-free accounting. Numerous examples of anomalies and manipulation of financial statements carried out by accountants that demonstrate these characteristics are evidence. This problem is exacerbated by the assumption that humans are homo economicus who are opportunistic, greedy, and selfish. This raises a key question about the character of accountants and accounting science. Accounting science is very different from philosophy. Achieving the ultimate truth of science and the true nature of science is the foundation of accounting science. This study aims to examine the philosophy and evolution of accounting as well as practical strategies to reduce financial statement variance. According to the findings of this research, accounting theorists can consider and adopt various paradigms from other disciplines to address the complex problems that accounting is currently facing and will face. These paradigms are based on philosophical differences in science.
PENGARUH RETURN ON ASSETS, RETURN ON EQUITY, EARNING PER SHARE DAN PRICE TO BOOK VALUE TERHADAP HARGA SAHAM Ardiyanto, Agil; Wahdi, Nirsetyo; Santoso, Aprih
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 5 No 1 (2020): Jurnal Bisnis dan Akuntansi Unsurya
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (294.172 KB) | DOI: 10.35968/jbau.v5i1.377

Abstract

This study aims to determine the effect of Return On Assets, Return On Equity Earning Per Share, and Price to Book Value on Stock Prices. The population is the LQ-45 Index on the Indonesia Stock Exchange (IDX) for the 2014-2018 period.The study uses quantitative data with multiple linear regression techniques. The research sample was determined by purposive sampling technique and produced 14 company samples. Quantitative analysis, including: classic assumption test (normality test, multicollinearity test, heteroscedasticity test, autocorrelation test), multiple linear regression test, model feasibility test through t test, F test and Coefficient of Determination.T test results show that only the Return On Equity, Earning Per Share, and Price to Book Value variables affect the Stock Price, while the Return On Asset variable has no effect on the Stock Price.
Sharia Cooperative Promotion Strategies and their Role in Increasing Membership Growth Nugroho, Anton Priyo; Wahdi, Nirsetyo; Sudewa, Jaka; Ratnawati; Sattar
Journal La Sociale Vol. 7 No. 2 (2026): Journal La Sociale
Publisher : Borong Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journal-la-sociale.v7i2.3018

Abstract

Sharia cooperatives play a strategic role in promoting inclusive economic development by providing financial services aligned with Islamic principles. In recent years, increasing competition among financial institutions has compelled Sharia cooperatives to adopt more adaptive and persuasive promotional strategies to attract new members. This study aims to qualitatively explore the promotional dynamics of Sharia cooperatives and examine how various promotional instruments contribute to membership growth. Unlike conventional studies that rely primarily on qualitative surveys, this research employs an qualitative analytical approach to capture complex patterns, interactions, and non-linear relationships among promotional variables based on empirical field data. The study focuses on key promotional, including social media promotion, community-based marketing, trust-building communication, and perceived Sharia compliance. Data were collected through in-depth interviews, focus group discussions, and institutional documentation from selected Sharia cooperatives. The findings are expected to provide contextual insights into the integration of Islamic values with data-driven promotional strategies. This research contributes to the development of innovative promotion models for Sharia cooperatives by highlighting the potential of artificial intelligence in strengthening strategic decision-making. Practically, the results are anticipated to offer policy-relevant insights for cooperative managers and regulators seeking to enhance the sustainability and competitiveness of Sharia-based financial institutions.
The Influence of Corporate Social Responsibility and Profitability on Tax Avoidance Nirsetyo Wahdi; Widji Astuti; Prihat Assih
Innovation Business Management and Accounting Journal Vol. 3 No. 1 (2024): January - March
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.004

Abstract

The urgency of the research is that there is new research on the factors influencing tax avoidance. Based on the literature or journal reference collection, this research has novelty compared to previous research, namely adding independent variables, changing the company object, and updating the research year. The type of research used is quantitative research. The population in the study were all manufacturing companies on the Indonesian Stock Exchange in 2017-2021. Data collection is a step-by-step process for compiling data according to the character and needs of the research. The data collection technique in this research is the documentation method. Documentation is done by reading and taking notes from books, research journals and internet downloads. This research will test the moderating effect of audit quality on the relationship between corporate social responsibility, profitability and tax avoidance variables. This method is completed using Moderated Regression Analysis (MRA). This research shows that the first regression model shows no significant influence between corporate social responsibility and partial tax avoidance. The first regression model shows a significant negative influence between profitability and partial tax avoidance.
Co-Authors Aep Saefullah Aprih Santoso Ardiyanto, Agil Chandra Murdiono Lisabe Cristino Gusmao Endang Rusdianti Fridatien, Ericke Gusmao, Cristino Harling, Vina N. Van Hartono, Drajat Hartoto, Witjaksono Eko Ika Khoirul Islamiyah Jaka Sudewa Kampono Imam Yulianto Kusumo, Willyanto Kartiko Nugroho, Anton Priyo Nur Rokhim Nur Rokhim, Nur Prihat Assih Purwantini, Sri Puspa Rini PUSPITASARI, WAHYU RATNAWATI S. Amaral, Adolmando Saifudin Saifudin Sattar Sattar Sattar, Sattar Siti Intan Nurdiana Wong Abdullah Slahanti, Masine Suratman Suratman Suratman Suratman Surjawati, Surjawati Sylvia Kartika Dhamayanti Utari, Vika Marselisna Wawan Setiawan Widji Astuti Widowati, Amerti Irvin Wulandari, Iswahyuni Yulianti Yulianti