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All Journal Jurnal Pendidikan Akuntansi Indonesia Wahana Riset Akuntansi Ekuitas: Jurnal Pendidikan Ekonomi The Indonesian Accounting Review JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Jurnal Inovasi Teknologi Pendidikan Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) Al Ishlah Jurnal Pendidikan Jurnal Kajian Akuntansi Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Ekonomi dan Bisnis Jati: Jurnal Akuntansi Terapan Indonesia Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Assets: Jurnal Akuntansi dan Pendidikan Owner : Riset dan Jurnal Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) Jurnal Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences AJAR (Asian Journal of Accounting Research) (e-Journal) JRABA BISMA (Bisnis dan Manajemen) Jurnal Manajemen dan Kewirausahaan Proceedings of The ICECRS Jurnal Akuntansi dan Keuangan Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Penelitian Pendidikan Indonesia Ta'amul: Journal of Islamic Economics Ekuitas Jurnal Pnedidikan Ekonomi EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat Accounting Analysis Journal Jurnal Akuntansi Kontemporer
I Made Narsa
Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Airlangga, Surabaya
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Trying to Survive: A Phenomenography of Ethno-Religion-Cultural-Based Family Business Management Resilience During Pandemic Situation Rustam, Akie Rusaktiva; Narsa, I Made
Jurnal Aplikasi Manajemen Vol. 22 No. 4 (2024)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2024.022.04.04

Abstract

This study focuses on the experiences and practices of owners/managers to capture and describe how owners/managers understand and practice business resilience during crisis (pandemic) situations within an Ethno-Religion Cultural-Based Family Business context. This paper provides new insights into the meaning and concept of business resilience from a cultural viewpoint, and about how a family business survives and keeps thriving during the crisis. This study applies phenomenography, an interpretive methodology, to bring to the surface the meaning and concept of business resilience understood and practiced by the owners/managers. In collecting data, the researcher conducts interviews with representatives (family members) of the two biggest family businesses in Surabaya, the second largest economy in Indonesia, with two different cultural settings. The researcher also conducts a review of the extant literature in the areas of resilience and families to obtain a deeper understanding. Firstly, family business is a complex interrelationship between complementary social-ecological systems. Second, this study finds that family business practices are determined by two qualitatively different views and understandings of resilience. This study provides a novel interpretation of resilience in the context of Ethno-Religion Cultural-Based Family Business and challenges the rationalistic approach by showing that the resilience concept is not universal but multifarious. The researcher acknowledges that literatures used are dominated by Western culture which is extremely different from Indonesian culture as lacks similar Indonesian literature.
Manajemen Resiko Berbasis Stewardship dalam Keberlanjutan BUMDes Siti Amerieska; I Made Narsa; Sri Ningsih
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 6, No 2: October 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v6i2.18184

Abstract

Tujuan penelitian ini mengeksplorasi praktik manajemen risiko pada BUM Desa. Metode yang digunakan dengan pendekatan kualitatif studi kasus. Alat analisis yang digunakan dengan Teori Stewardship dan PP No. 11 tahun 2021 tentang BUM Desa serta Enterprise Risk Management (ERM) untuk memetakan risiko yang terjadi pada BUM Desa. Hasil penelitian ini terdapat empat jenis risiko yakni; pertama risiko stratgeik dengan indikator tata kelola, risiko perencanaan, risiko pasar. Kedua risiko operasional yang terdiri dari risiko sumber daya manusia, bagaimana monitoring dan controlling dilaksanakan. Ketiga risiko fianansial dalam hal ini akuntansi dan pelaporan merupakan proses yang tidak dapat dipisahkan dengan adanya frauds risk. Keempat risiko keberlanjutan, merupakan hal yang penting dengan menanamkan risiko awareness dan mendukung misi pelestarian sosial budaya dan lingkungan masyarakat desa. Kontribusi penelitian memeberikan guidance risiko apa saja yang di hadapi BUM Desa sekaligus memberikan solusi bagaimana BUM Desa dapat bertahan bahkan keberlanjutannya dapat bermanfaat untuk kesejahteraan masyarakat. Terdapat 6 (enam) nilai Keberlanjutan  BUM Desa yakni (1) Governance & Leadership Commitment, (2) Economic & Empowering Local Asset, (3) Stewardship cultural local wisdom & Human Empowering, (4) Innovatif, Network & Mutual Collaboration; (5) Environmnt & Ecosystem Digitalize; (6) Risk Awarness & Compliance.
BETWEEN MISSION AND MONEY: A LESSON LEARNED FROM SOCIAL ENTERPRISE IDENTITY Wijayanti, Anita; Narsa, I Made
Jurnal Aplikasi Manajemen Vol. 21 No. 4 (2023)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2023.021.04.09

Abstract

Social Entrepreneurship is a popular business model that proposes entrepreneurship to solve social and environmental problems by selling products or services. In Indonesia, the development of the number and awareness of entrepreneurs supported by the Social Entrepreneurship ecosystem is growing. However, due to the need for a unified definition of 'Social Entrepreneurship' and the slow pace of formal recognition from the government, organizations have developed with mixed practices and results. This study aims to describe the practice of Social Enterprise through the disclosure of corporate identity. Using Identity and Stakeholder Theory, this study explores the five characteristics of identity: mission, activity, governance, performance, and accountability. This multiple case study uses 10 Indonesian Social Enterprises. Data was collected through interviews and speeches in webinars coupled with documentation studies of uploaded narratives, photos, and videos on the company's official website, carried out from March to June 2023. Data analysis uses Nvivo to find themes from various Social Enterprise identity criteria groups. The results show that Social Enterprise has a unique mission and activities that carry a social value where community, empowerment, welfare and sustainability are more emphasized than profit. Institutional commitment as a Social Enterprise is proven by disclosing the impact achieved through impact reports, impact achievement profiles, SDG achievements, or articles in the news column. However, Financial performance is rarely disclosed, even though several companies have disclosed the distribution of their profits. Accountability practice in formal and informal to its stakeholder. This study provides guidelines for how companies disclose and be accountable for their identity as a Social Enterprise.
Pendampingan Pengelolaan Dan Pemanfaatan Informasi Keuangan UMKM Di Dusun Ngembes, Mojokerto: Indonesia Mienati Somya Lasmana; Permatasari, Yani; I Made Narsa; Erina Sudaryati; Wiwiek Dianawati; Murdiyati Dewi; Hamidah; Elia Mustikasari; Alfiyatul Qomariyah; Okta Shindu Hartadinata; Deddy Kurniawansyah
Ekobis Abdimas Vol 6 No 1 (2025): Juni 2025
Publisher : Fakultas Ekonomi, Universitas PGRI Adi Buana Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/ekobisabdimas.5.1.10141

Abstract

This Community Service program was conducted in Dusun Ngembes, Mojokerto, involving 11 instructors and engaging 30 MSME (Micro, Small, and Medium Enterprise) actors. The program focused on two primary issues: (1) improving the knowledge and skills of MSME managers in managing and preparing financial reports, which remain suboptimal, and (2) addressing the limited use of financial information for business growth. The program employed methods such as interviews, lectures, tutorials, discussions, and direct field observations to comprehensively explore MSME management practices. Data analysis was performed using a descriptive analytical approach to generate actionable recommendations. The outcomes aimed to enhance participants' capabilities in financial management, with an emphasis on accurate cost calculation to boost profitability. Ultimately, this program sought to empower MSMEs with the tools and insights needed to achieve sustainable business development and improve their overall welfare
Establishing Technological Innovation in MSMEs For Sustainable Finance: The philosophy paradigm of Indonesia Mujennah, Mujennah; Narsa, I Made; Tjaraka, Heru
Ta'amul: Journal of Islamic Economics Vol. 4 No. 1 (2025): May
Publisher : Sekolah Tinggi Agama Islam Darul Ulum Banyuanyar Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58223/taamul.v4i1.389

Abstract

This study explores how financial technology (fintech) can be developed and positioned within Micro, Small, and Medium Enterprises (MSMEs) in Indonesia to support sustainable finance through a philosophical and ethical lens. The core problems addressed include unequal access to finance, the capitalist bias in technological innovation, and the lack of ethical integration in fintech development. The study aims to bridge conceptual gaps between technological innovation, ethical finance, and inclusive development. Employing a qualitative research design grounded in interpretivism and constructivism, the research integrates philosophical inquiry with literature-based analysis. Phenomenological and grounded theory approaches are used to examine ethical, behavioral, and Islamic perspectives on fintech usage among MSMEs. The findings reveal that while fintech has the potential to democratize access to finance and accelerate digital innovation, its effectiveness relies on alignment with core values such as trust, justice, transparency, and sustainability. Sharia-compliant fintech models provide an ethical alternative to conventional systems but require regulatory, infrastructural, and cultural support. The study emphasizes the need for fintech solutions that empower rather than exploit and that place human dignity and ethical responsibility at the heart of innovation. This research is among the few to examine fintech adoption among MSMEs from a philosophical perspective, combining postmodern, Islamic economic, and behavioral finance viewpoints. It offers a conceptual framework for humanizing fintech and provides ethical guidance for policymakers and innovators working toward inclusive and sustainable financial ecosystems.
Tax Compliance: Respectful Treatment and Institutional Image Prastiwi, Dewi; Narsa, I Made; Diamastuti, Erlina
The Indonesian Accounting Review Vol. 11 No. 2 (2021): July - December 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i2.2471

Abstract

This study aims to analyze the effect of respectful treatment and institutional image on tax compliance. This study used a survey method of individual non-employee taxpayers at the Primary Tax Office (KPP) in the Regional Office of the DJP I, East Java, totaling 304 respondents. The data were analyzed using Structural Equation Modeling (SEM). The research findings showed that the strength of Crowding Theory and Trust Theory, and that the extrinsic intervention in the form of reward and punishment cannot always increase taxpayer compliance. Instead, a respectful approach and goodwill, ability and integrity of tax authorities in solving tax problems of taxpayers can increase tax compliance. This is supported by the results of the study that: 1) respectful treatment can improve institutional image; 2) respectful treatment can increase tax compliance; 3) institutional image can increase tax compliance. The implication of research results, respectful treatment of tax officers can be used to improve the image of the DJP and taxpayer compliance.
EFEKTIVITAS PETA STRATEGI DALAM ALOKASI BIAYA: SUATU EKSPERIMEN BERBASIS INTERNET Handoko, Jesica; Narsa, I Made; Basuki, Basuki
Jurnal Akuntansi Kontemporer Vol. 14 No. 1 (2022)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v14i1.3199

Abstract

Research Purposes. This study aims to test whether there are differences in resource cost allocations when decision makers receive negative or positive information.Research Methods. This research with a 2x3x2 mixed subject design was conducted using an internet-based experimental application with the final result of 132 participants who passed the manipulation check.Research Results and Findings. The study results do not show differences in resource cost allocations when there are differences in performance achievement. The effectiveness of the strategy map is proven to be significant when the decision makers get the strategy map visualization, that is, there is no excessive allocation compared to those in the group without the strategy map visualization.
CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (CSRD) SEBAGAI MEDIASI PENGARUH MARKET ORIENTATION TERHADAP KINERJA PERUSAHAAN Sholihah, Nurhidayatus; Alfiyani, Dianura; Narsa, I Made
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4645

Abstract

Perkembangan lingkungan akan mendorong persaingan yang ketat antar perusahaan. Perusahaan perlu lebih memahami lingkungan untuk bersaing dan memiliki keunggulan kompetitif. Salah satu metode yang dapat digunakan adalah dengan meningkatkan nilai unggul dan kinerja unggul. Perusahaan dapat menggunakan strategi Corporate Social Responsibility (CSR) ke dalam strategi yang bermarket orientation. Market orientation dan CSR mempunyai efek sinergis dalam meningkatkan kinerja perusahaan. Perusahaan yang bermarket orientation akan mampu memenuhi harapan berbagai pemangku kepentingan melalui kegiatan CSR. CSR merupakan suatu perilaku bisnis yang dapat meningkatkan kinerja perusahaan dan memberikan sinyal yang baik kepada pemegang saham dan pemangku kepentingan (konsumen, masyarakat, pemerintah, dan lingkungan hidup). Oleh karena itu, penelitian ini bertujuan untuk menganalisis pengaruh market orientation terhadap kinerja perusahaan dengan mediasi Corporate Social Responsibility Disclosure (CSRD). Sampel berasal dari perusahaan yang terdaftar di BEI tahun 2013 - 2015 yang sesuai dengan kriteria yang ditentukan . Terkumpul 370 sampel yang layak untuk diuji menggunakan software SPSS versi 20 dengan metode analisis jalur dengan regresi bertahap. Penelitian ini menunjukkan hasil bahwa market orientation berpengaruh positif dan signifikan terhadap CSRD. Penelitian ini juga mengkonfirmasi bahwa market orientation dan CSRD berpengaruh positif dan signifikan terhadap kinerja perusahaan, serta membuktikan bahwa pengungkapan CSR dapat memediasi antara market orientation dan kinerja perusahaan.
Pengaruh Ketidakseimbangan dan Kompleksitas Informasi Laporan Keberlanjutan terhadap Niat Perilaku Pro-Lingkungan: Studi Eksperimen Aditya, Arya Aji; Narsa, I Made
Jurnal Kajian Akuntansi Vol 6 No 2 (2022): DESEMBER 2022
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v6i2.6874

Abstract

AbstractThis study aims to investigate the effect of information imbalance and information complexity on intentions to engage in pro-environmental behavior. This research employed a 2 × 2 factorial experimental design. Participants in this study were undergraduate and master's level accounting students who acted as employees reading the company's sustainability reports. Two-way ANOVA was used to analyze the data in this study. The results of the analysis indicate that information imbalance has no significant effect on pro-environmental behavioral intentions, while information complexity has a significant positive effect on such intentions. The interaction results indicate that information imbalance variables and information complexity do not interact to produce any effect. According to the findings of the analysis, information imbalance in the form of only presenting negative information can be eliminated with the ability, effort, and access to a wide range of information as well as the surrounding environment. In addition, the complexity of information that is easy to read is preferred by readers because it is simple to comprehend and encourages more actions based on prioritized values. The lack of interaction between the two independent variables demonstrates that they move by mutually inhibiting each other.Keywords: Information complexity; Information imbalance; Pro-environmental behavior intentions.AbstrakPenelitian ini bertujuan untuk menguji pengaruh ketidakseimbangan informasi dan kompleksitas informasi terhadap niat berperilaku pro-lingkungan. Penelitian ini menggunakan metode eksperimen faktorial 2 × 2. Partisipan dalam penelitian ini adalah mahasiswa sarjana dan magister akuntansi yang berperan sebagai karyawan yang membaca laporan keberlanjutan perusahaan. Teknik analisis data dalam penelitian ini menggunakan two way-ANOVA. Hasil analisis menunjukkan bahwa tidak ada pengaruh utama pada ketidakseimbangan informasi terhadap niat perilaku pro-lingkungan, sedangkan terdapat pengaruh utama yang positif pada kompleksitas informasi terhadap niat perilaku pro-lingkungan. Adapun hasil interaksi menunjukkan tidak ditemukan pengaruh interaksi antara variabel ketidakseimbangan informasi dan kompleksitas informasi. Berdasarkan hasil analisis, ketidakseimbangan informasi berupa penyajian informasi negatif saja dapat dieliminasi dengan kemampuan dan usaha dalam diri serta aksestabilitas informasi yang beragam dan lingkungan. Selain itu, jenis kompleksitas informasi yang mudah terbaca lebih disukai oleh pembaca karena mudah untuk dipahami sehingga meningkatkan tindakan berdasarkan nilai prioritas yang dipercayai. Adapun tidak ditemukannya interaksi antar dua variabel independen membuktikan kedua variabel bergerak dengan saling menghambat.Kata kunci: Ketidakseimbangan informasi; Kompleksitas informasi; Niat perilaku pro-lingkungan.
Media Background of Directors and Financial Risk Disclosure: Evidence from Indonesia Mujtaba, Muhammad Irsyad Elfin; Aini, Siti Nur; Narsa, I Made
Accounting Analysis Journal Vol. 13 No. 1 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i1.620

Abstract

Purpose: This research aims to examine the impact of the media background of board members on the financial risk disclosure practices of companies in the Indonesian business context. Method: The research method utilized data from non-financial companies listed on the Indonesia Stock Exchange (IDX) during the period 2010-2021. Ordinary Least Squares (OLS) regression analysis was employed to test the relationship between the independent variable (media background of board members) and the dependent variable (the quality of financial risk disclosure). Findings: The results of the study indicate that board members with a media background tend to disclose fewer financial risks, suggesting that the influence of a media background can affect financial risk disclosure practices. Novelty: The novelty of this research lies in exploring the impact of media backgrounds in the context of financial risk disclosure in Indonesian companies, providing new insights into the dynamics of corporate governance and the role of media in an increasingly information-driven era.
Co-Authors Aang Kunaifi Ade Manggala Hardianto, Ade Manggala Aditya, Arya Aji Agus Widodo Akie Rusaktiva Rustam Akie Rusaktiva Rustam Alfiyani, Dianura Alfiyatul Qomariyah Andry Irwanto Anita Wijayanti Anita Wijayanti Anton Widodo Heru Mulyo Arini Nur Khulil Jannah Arya Aji Aditya Bambang Tjahjadi Basuki , Basuki Basuki Basuki Basuki Caska - Deddy Kurniawansyah, Deddy Dewi Prastiwi Dewi Prastiwi Dian Agustia Diani, Rury Citra Diani, Rury Citra Eko Budi Hariyanto Erina Sudaryati Erlina Diamastuti Erlina Diamastuti, Erlina Fitri Fenti Pratiwi Gunarsa, I Komang Gede Raditya HAMIDAH Hamidah . Hanidha Setyaningrum Hariyanto, Eko Budi Helmi Ishartanto Heru Tjaraka Isnalita Jesica Handoko Jesica Handoko Kadek Pranetha Prananjaya, Kadek Pranetha Mienati Somya Lasmana Mienati Somya Lasmana Muchlis Muchlis Muhammad Wisnu Girindratama Mujennah, Mujennah Mujtaba, Muhammad Irsyad Elfin Murdiyati Dewi Mustikasari, Elia Nadia Asandimitra Haryono Narsa, Niluh Made Dian Novita Handayani Ni Made Ayu Lakshmi Prastiti Niluh Putu Dian Rosalina Handayani Narsa, Niluh Putu Dian Rosalina Handayani Okta Shindu Hartadinata Permatasari, Yani Pungki Andriani Setiadi Putra, I Putu Mega Juli Semara Rani Dwi Yuniawati Rani Kharisma Haq Risa Mayasari Risa Mayasari Riski Nurida Rahmawati Riski Nurida Rahmawati Rizky Eriandani Rury Citra Diani Sedianingsih, Sedianingsih Shanti Shelly Febriana Kartasari Sholihah, Nurhidayatus Sigit Kurnianto Siti Amerieska Siti Nur Aini, Siti Nur Sri Ningsih Sulaksono Suryo Pranoto Tjiptohadi Sawarjuwono Wiwiek Dianawati Xaverius M Y Janwarin Yovita Vivianty Indriadewi Atmadjaja