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All Journal Jurnal Reviu Akuntansi dan Keuangan 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 Journal of Accounting and Investment 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 Akuntansi dan Keuangan 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 E-JURNAL AKUNTANSI 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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Persepsi Mahasiswa Terhadap Kebijakan MBKM dan Relevansi Kurikulum Gunarsa, I Komang Gede Raditya; Narsa, Niluh Putu Dian Rosalina Handayani; Narsa, I Made; Sedianingsih
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 12 No. 1 (2024)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v12i1.70156

Abstract

This study aims to examine the perception of accounting undergraduate students at Universitas Airlangga regarding MBKM policies, curriculum relevance, and study program readiness in implementing the MBKM program. Furthermore, this study also examines the effect of students' perception on interest in joining in the MBKM program. This study used a survey method with a population of all accounting undergraduate students (2019, 2020, and 2021) at Universitas Airlangga  The number of final respondents is 275. The data analysis technique used multiple regression analysis. The results showed that students' perceptions of MBKM policies, curriculum relevance and study program readiness to implement MBKM were quite high (with an average answer above five out of a scale of seven). This study also succeeded in proving that student perceptions of MBKM policies and student perceptions of study program readiness in implementing MBKM have a positive effect on student interest in participating in MBKM. However, it failed to prove the second hypothesis related to the effect of students' perceptions of the relevance of the accounting curriculum on interest in joining MBKM. Suggestions for further research can be extended to all Airlangga University students so that they can provide more comprehensive input on the MBKM program.
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.
Kajian Kritis Terhadap Strategi Reformasi Perpajakan Dalam Menyambut Era Digital Risa Mayasari; I Made Narsa
E-Jurnal Akuntansi Vol 30 No 2 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i02.p11

Abstract

The research aims to find and uncover the challenges of implementing tax reform in the digital age and formulate suitable strategies for tax reform. This research use descriptive qualitative, which use secondary data, collected in two stages, namely: searching and collecting relevant literature, and determining categories, and analyzing data with qualitative techniques. The results of the study revealed tax reform faces an increasingly greater challenge in the digital age, which is not only the challenge of increasing the capability and integrity of the tax authority, but also the challenge of integrating various occured changes because of digitalization and the industrial revolution 4.0. So that the right strategy in implementing tax reforms in the digital era is to increase the trust and compliance of taxpayers by increasing the capability and integrity of tax authorization through the modernization of the system and controlling tax human resources. Keywords: Tax Reform; Industrial Revolution 4.0; Tax Strategy; Taxpayers Complience.
Apakah Tanggung Jawab Sosial Perusahaan Memediasi Pengaruh Karakteristik CEO terhadap Tingkat Penghindaran Pajak? Sulaksono Suryo Pranoto; I Made Narsa
E-Jurnal Akuntansi Vol 31 No 1 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i01.p02

Abstract

The purpose of this study is to test empirically whether CSR can mediate the effect of CEO characteristics on the level of tax avoidance. The variables studied were political experience; academy affiliation; educational background abroad; gender. The sample in this study were manufacturing companies listed on IDX in 2017-2018, there are 179 companies listed in manufacturing companies. This study uses purposive sampling on manufacturing companies that meet certain criteria. The analysis technique used is path analysis. This study produces findings that CSR analysis can mediate the effect of political experience on the level of tax avoidance; CSR can mediate the effect of academic affiliation on the level of tax avoidance; CSR can mediate the influence of educational backgrounds abroad on the level of tax avoidance; CSR can mediate the effect of gender on the level of tax avoidance. Keywords: Corporate Social Responsibility; Political Experience; Academy Affiliates; Overseas Educational Background; Gender; Tax Avoidance Rates.
Pengaruh Modal Teknologi Informasi Dan Komunikasi Terhadap Kinerja Inovasi Pungki Andriani Setiadi; I Made Narsa
E-Jurnal Akuntansi Vol 29 No 2 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v29.i02.p18

Abstract

This study aims to investigate the relationship between Information and Communication Technologies (ICT) on innovation performance. Information and Communication Technologies consist of ICT Infrastructure, ICT Personnel, ICT Training, and ICT Department. This research method uses descriptive quantitative method with a questionnaire as a method of data acquisition. The subjects of this study were 70 respondents taken by random sampling method from various manufacturing companies in Surabaya. Data analysis techniques using Partial Least-Square (PLS). The results of this study indicate that ICT Infrastructure and ICT Training have a significant effect on innovation performance. Meanwhile, ICT Personnel and ICT Department did not significantly influence innovation performance. Keywords : ICT Infrastructure; ICT Personnel; ICT Training; ICT Department; Innovation Performance.
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
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.
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 Caska - Deddy Kurniawansyah, Deddy Defia Nurbatin Dewi Prastiwi Dewi Prastiwi Dian Agustia Diani, Rury Citra Diani, Rury Citra Eko Budi Hariyanto Erina Sudaryati Erlina Diamastuti Fitri Fenti Pratiwi Gunarsa, I Komang Gede Raditya HAMIDAH Hamidah . Hanidha Setyaningrum Hariyanto, Eko Budi Helmi Ishartanto Henry Wahyu Indrianto Heru Tjaraka I Putu Mega Juli Semara Putra, I Putu Mega Juli Isnalita Jesica Handoko Kadek Pranetha Prananjaya, Kadek Pranetha Kurnianto, Sigit Made Aristia Prayudi Mienati Somya Lasmana Muchlis Muchlis Muhammad Irsyad Elfin Mujtaba Muhammad Wisnu Girindratama Mujennah Mujennah 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 Pungki Andriani Setiadi 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 Siti Amerieska Siti Amerieska Siti Nur Aini, Siti Nur Sri Ningsih Sri Ningsih Sulaksono Suryo Pranoto Tjiptohadi Sawarjuwono Wiwiek Dianawati Xaverius M Y Janwarin Yani Permatasari Yovita Vivianty Indriadewi Atmadjaja