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All Journal Jurnal Reviu Akuntansi dan Keuangan EL-MUHASABA Abdimas Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia Al Qodiri : Jurnal Pendidikan, Sosial dan Keagamaan AKUNTANSI DEWANTARA Jurnal ASET (Akuntansi Riset) Journal of Economic, Bussines and Accounting (COSTING) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Journal EVALUASI TIJAB (The International Journal of Applied Business) ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Studi Kasus Inovasi Ekonomi Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) RATIO: Reviu Akuntansi Kontemporer Indonesia Share: Jurnal Ekonomi dan Keuangan Islam Jurnal Akuntansi Keuangan dan Bisnis Return : Study of Management, Economic and Bussines Journal of Multiperspectives on Accounting Literature Riset Akuntansi dan Keuangan Indonesia Jurnal Abdimas Mahakam
Tri Wahyu Oktavendi
Universitas Muhammadiyah Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Islamic Accounting on Local Wisdom: Interpreting the Payable Concept in the Bhubuwan Tradition Merlina Maulida; Driana Leniwati; Tri Wahyu Oktavendi
Share: Jurnal Ekonomi dan Keuangan Islam Vol 11, No 2 (2022)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v11i2.14829

Abstract

Bhubuwan is the money-giving tradition during a celebration within the Bangkalan community of Madura, East Java. The funds were deemed payable and must be returned at future events of a similar nature. This study aims to delve into the meaning of ‘payable’ in the Bhubuwan tradition in light of Islamic values such as friendship, brotherhood, trust, generosity, and sincerity. Data is gathered through observation, interviews, and documentation review. The informants are members of the local community who have participated in and comprehended the significance of the Bhubuwan tradition. The data is analyzed qualitatively using Miles and Huberman's four stages. The findings show that the term payable is interpreted in a broader context, not just as an obligation, as the existing accounting concept implies, but also as a family relationship and a measure of mutual tolerance and trust. There is also no additional nominal repayment obligation. The value of trust between communities in debt and credit transactions also supports the fact that this tradition has adopted the concept of sharia accounting over the years and has become a part of the local culture. It is expected that the concept of payable in the Bhubuwan tradition will change how humans view accounting concepts in general, particularly those related to payable.========================================================================================================ABSTRAK - Bhubuwan adalah tradisi pemberian uang dalam suatu acara hajatan pada masyarakat Bangkalan Madura, Jawa Timur. Pemberian tersebut dianggap sebagai ‘hutang’ dan akan dikembalikan pada kejadian serupa di masa yang akan datang. Penelitian ini bertujuan untuk menggali makna hutang dalam tradisi Bhubuwan yang dihubungkan dengan nilai-nilai Islam seperti persahabatan, persaudaraan, kepercayaan, kedermawanan, dan ketulusan. Data dikumpulkan melalui observasi, wawancara, dan telaah dokumentasi. Informan adalah anggota masyarakat setempat yang telah berpartisipasi dan memahami tradisi Bhubuwan. Data dianalisis secara kualitatif dengan menggunakan empat tahapan metode Miles dan Huberman. Temuan penelitian menunjukkan bahwa istilah hutang dalam tradisi ini ditafsirkan dalam konteks yang lebih luas, tidak hanya sebagai kewajiban seperti dalam konsep akuntansi, tetapi juga dimaknai sebagai hubungan keluarga, dan sebagai toleransi dan saling percaya. Selain itu, tidak ada penambahan nominal dalam pelunasan hutang. Nilai kepercayaan antar masyarakat dalam transaksi hutang dan kredit juga mendukung fakta bahwa tradisi ini telah mengadopsi konsep akuntansi syariah selama bertahun-tahun dan telah menjadi bagian dari budaya lokal. Konsep hutang dalam tradisi Bhubuwan diharapkan akan mengubah cara pandang manusia terhadap konsep akuntansi secara umum, khususnya yang berkaitan dengan hutang. 
PELATIHAN PENYUSUNAN ANGGARAN BERBASIS KINERJA DI SMP MUHAMMADIYAH 6 DAU Juanda, Ahmad; Setyawan, Setu; Oktavendi, Tri Wahyu
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (Janayu) Vol. 2 No. 2 (2021): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v2i2.14849

Abstract

This service focuses on Performance-Based Budgeting at Muhammadiyah 06 Dau School, Malang Regency. The purpose of this service is to improve the quality, realization, and evaluation of performance appraisals. The method used in the community service program uses a method that goes through stages, namely: Determining the vision, mission and goals; Determination of Activities; FGD for preparation of budget components. The results of this training are in the form of knowledge and expertise in performance budgeting. The pre-test score of the training participants was on average 60 and after the training was carried out the average score increased to 93.Based on the preparation of the performance-based School Budget Work Plan (RKAS) it can be denied that the participants in the performance-based preparation of the School Budget Work Plan (RKAS) are 5 people consisting of the school principal and school treasurer. The results of this dedication show that the trainees should not only be school principals and treasurers, but teachers and teaching aids should not be alone but need to be supplemented with adequate computer facilities. The implication of this service is financial performance of Muhammadiyah 06 Dau School more effective and Efficient.  
Environmental Cost Accounting Practices in Waste Management Mustika, Ira; Oktavendi, Tri Wahyu; Affan, Muhammad Wildan
Journal of Multiperspectives on Accounting Literature Vol. 1 No. 1 (2023): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v1i1.27921

Abstract

Purpose: This study aims to determine and analyze how TPST 3R Mulyoagung Bersatu discloses waste management and applies environmental cost accounting in the identification, recognition, measurement, presentation and disclosure of environmental costs in the financial statements, and classifies environmental costs into environmental prevention costs, environmental detection costs, internal environmental failure costs and external environmental failure costs. Methodology/approach: This research was conducted at the Integrated Waste Management Site (TPST) 3R Mulyoagung Bersatu, Dau District, Malang Regency. This research is a qualitative research. In this study using primary and secondary data. Primary data was obtained through interviews, documentation and observation in the field. While secondary data is obtained from data or documents of TPST 3R Mulyoagung Bersatu. Findings: The results of this study are that TPST 3R Mulyoagung Bersatu recognizes costs using the cash basic method and environmental costs are recognized as a component of production costs, namely general operational costs and fuel, employee costs and maintenance costs. Environmental costs at TPST 3R Mulyoagung Bersatu are environmental prevention costs; salary costs and costs of cleaning equipment and cleaning materials, environmental detection costs; none, environmental internal failure costs; vehicle and machinery maintenance costs, building and infrastructure maintenance costs, social costs, external failure costs; none. Practical implications: the results of this study have implications for the development of environmental cost accounting practices in waste management. Originality/value: the research results show that the environmental costs accounting is very relevant and important to waste management because it can evaluate and reduce the environmental impact of the waste management process.
Good Corporate Governance (GCG) and Islamic Social Reporting (ISR): A bibliometric approach Krismaya, Sinta; Ulum, Ihyaul; Oktavendi, Tri Wahyu; Afrizal, Faris; Mawardi, Fahmi Dwi
Journal of Accounting and Investment Vol 25, No 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.19739

Abstract

Research aims: This study aims to visualize the topics of Good Corporate Governance and Islamic Social Reporting from previous studies to provide opportunities for further, more diverse research.Design/Methodology/Approach: This study employed a bibliometric approach study in the field of Good Corporate Governance and Islamic Social Reporting published in journals indexed by Scopus, SINTA, Emerald Insight, DOAJ, Research Gate, Science Direct, Garuda, and Google Scholar.Research findings: Research in the field of Good Corporate Governance and Islamic Social Reporting was carried out in 2010-2022, and authors from Indonesia wrote 398 articles. These findings identify publication metadata converted into visualizations in the fields of science, not only economics but also arts, humanities, and psychology, which have not been widely researched. Hence, they could be interesting topics for future research.Theoretical contribution/Originality: This paper is one of the articles that provides a better understanding of Good Corporate Governance and Islamic Social Reporting as a research topic. It examines its evolution in an academic context through bibliometric analysis.Practitioner/Policy implication: These findings are beneficial for academic researchers and industry practitioners as they aid their understanding of the development of Good Corporate Governance research and Islamic Social Reporting, identify the underlying context, and assist in the development of a coherent concept.Research limitation/Implication: This research is also expected to expand the sub-themes related to the implementation and development of Islamic Social Reporting and Good Corporate Governance, where the number of themes has not been widely studied from 2010 to 2023.
HOW IMPORTANT IS CYBERSECURITY DISCLOSURE FOR FIRM VALUE? Oktavendi, Tri Wahyu; Kholmi, Masiyah
Jurnal Akuntansi Multiparadigma Vol 15, No 2 (2024): Jurnal Akuntansi Multiparadigma (Agustus 2024 - Desember 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.2.26

Abstract

Abstrak – Seberapa Penting Pengungkapan Cybersecurity bagi Nilai Perusahaan?Tujuan Utama – Penelitian ini bertujuan untuk membuktikan peran mediasi pengungkapan cybersecurity pada pengaruh antara investasi teknologi informasi dan nilai perusahaan.Metode – Penelitian ini menggunakan metode regresi linear berganda. Sampel penelitian ini adalah laporan tahunan dan keberlanjutan perusahaan keuangan yang terindeks di IDX pada tahun 2022.Temuan Utama - Hasil penelitian menunjukkan bahwa pengungkapan cybersecurity penting bagi stakeholders. Pengungkapan cybersecurity merupakan sinyal positif bagi investor dalam pengambilan keputusan. Lebih lanjut, investasi pada teknologi informasi harus diikuti dengan pengungkapan cybersecurity.Implikasi Teori dan Kebijakan - Penelitian ini mendukung teori sinyal dan stakeholder dalam menarik perhatian investor. Selain itu, manajemen puncak atau menengah dapat meningkatkan pengungkapan cybersecurity dalam untuk meningkatkan perhatian investor.Kebaruan Penelitian - Kebaruan penelitian ini adalah penggunaan variable mediasi pengungkapan cybersecurity. Abstract - How Important is Cybersecurity Disclosure for Firm Value?Main Purpose - This study aims to prove the mediating role of cybersecurity disclosure on the influence between information technology investment and firm value.Method - This study employs multiple linear regression methods. The sample of this study is the annual and sustainability reports of financial companies indexed on the IDX in 2022. Main Findings - The results showed that cybersecurity disclosure is important for stakeholders. Cybersecurity disclosure is a positive signal for investors in decision-making. Furthermore, investment in information technology should be followed by cybersecurity disclosure.Theory and Practical Implications - This study supports the signal and stakeholder theories in attracting investor attention. In addition, top or middle management can increase cybersecurity disclosures to increase investor attention. Novelty - The novelty of this study is the use of the mediating variable of cybersecurity disclosure.
ANALISIS INTELLECTUAL CAPITAL FOR VILLAGES BERDASARKAN RELATIONAL CAPITAL DENGAN PENDEKATAN KEMITRAAN DESA DI DESA GENDRO KABUPATEN PASURUAN Mochammad Kevin Syah Al Abidin; Tri Wahyu Oktavendi; Agung Prasetyo Nugroho Wicaksono
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.10641

Abstract

Kemitraan desa merupakan kerjasama yang dilakukan oleh desa dengan pihak lainya yang bertujuan untuk meningkatkan pembangunan desa dan kesejahteraan masyarakat. Penelitian ini memiliki tujuan untuk menganalisis Intellectual Capital for Village Desa Gendro dengan memfokuskan terhadap indikator Relational Capital dengan pendekatan Kemitraan Desa. Metode yang digunakan dalam penelitian ini adalah kualitatif dengan pendekatan deskriptif dalam menguraikan implementasi Relational Capital dengan pendekatan kemitraan desa. Pengambilan data dilakukan dengan melakukan wawancara secara langsung kepada pihak-pihak desa baik pemerintah desa maupun masyarakat desa. Hasil dari penelitian ini menunjukkan bahwa kemitraan desa yang dilakukan oleh Desa Gendro dengan masyarakat desa masih belum berjalan dengan baik hal itu ditunjukkan dengan belum terpenuhinya indikator konsumsi dan produksi desa sadar lingkungan yang diakibatkan kurangnya kemitraan antara pemerintah desa dengan masyarakat desa.
Islamic Financial Technology Usage: An Investing Perspectives On Generation Z Oktavendi, Tri Wahyu
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.10100

Abstract

Today, in Sharia Finance Sector, there was some a new model of sharia finance based on Financial Technology, it is called Islamic Financial Technology (I-Fintech). In other side, A Generation Z comes up as consumer of I-Fintech in the future. There is a big question like “do Generation Z accept I-Fintech in the future?”. Using Technology Acceptance Model with 3 proxy, it is Perceived Usefulness, Perceived Ease of Use, and Attitude Toward Using. The result of this research show that Perceived Usefulness and Perceived Ease of Use affect on Attitude Toward Using I-Fintech. The conclusion is Generation Z’s perceived on I-Fintech are depend on its usefulness and ease of use. This result implied on the development focus of I-Fintech in the future.
Analisis Evaluasi Tata Kelola Aset Tetap Bumdes X Di Kabupaten Pasuruan Mochamad Agung Setyabudi; Oktavendi, Tri Wahyu; Wicaksono, Agung Prasetyo Nugroho
Al Qodiri : Jurnal Pendidikan, Sosial dan Keagamaan Vol. 21 No. 3 (2023): Al Qodiri : Jurnal Pendidikan, Sosial dan Keagamaan
Publisher : Lembaga Penelitian, Pengabdian kepada Masyarakat dan Publikasi Ilmiah (LP3M) Institut Agama Islam (IAI) Al-Qodiri Jember, Jawa Timur Indonesia bekerjasama dengan Kopertais Wilayah 4 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53515/qodiri.2024.21.3.1200-1212

Abstract

The main problem of this research is that at the BUMDES X there are findings in the financial statements of BOMDES especially in the section of the financial position report not included the fair value of assets and the data of the value of fixed assets still using the nominal price of acquisition. This research uses a descriptive qualitative method approach, with data collection techniques: such as observation, data collection, processing, calculation, and analysis of various data. The results of this study show that: 1) The result of the calculation of assets remains bumdes does not need to be revalued, because all assets remain bumdes are still depreciated in the economic life calculation (still have residual book value) and only depression calculation each month with the linear method, 2) the book value on assets stays bumdes still there is a book value that can be included in the financial report especially the balance sheet, 3) in the administration of asset stays Bumdes still no pernumeration on the asset bumdes that adheres to the unit guidelines codification assets of the village according to the Directorate-General Building of the Government of the Village, Directorate of Financial Facilitations and Assets of Government of Village Year 2017
Risk management committee and firm performance: The moderating effect of political connection Afrizal, Faris; Oktavendi, Tri Wahyu; Irawan, Dwi
Journal of Accounting and Investment Vol. 26 No. 1: January 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i1.20082

Abstract

Research aims: This study seeks to prove empirical evidence regarding the moderating effect of political connection to risk committee and firm performance relationship.Design/Methodology/Approach: The method used in this research uses a quantitative approach. The data used is financial companies registered on the Indonesian Stock Exchange (IDX) in the 2019 – 2021 period. The data used and meets the criteria is 129 data.Research findings: The research results show that the size of the risk management committee has an influence on firm performance. The large number of risk management committee members helps companies assess potential risks early. Political connections weaken the relationship between the risk management committee and firm performance. Theoretical contribution/ Originality: The originality of this research is based on the moderating results of political connections which provide a weakening effect compared to previous studies. Practitioner/Policy implications: For practitioners and companies, they can consider it in decision making before having a board of directors join politicsResearch limitations/Implications: Limitation of this research is research scope just in financial sector and only risk committee size used in this research.
ASSISTANCE FOR THE PREPARATION OF THE PETUNGSEWU BUMDES REVIVAL STRATEGY Oktavendi, Tri Wahyu; Widyastuti, Aviani
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 7 No. 2 (2023): JUNI
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v7i2.1611

Abstract

This service aims to assist BUMDes so they can find out village potential that can be developed. The mentoring method is carried out starting from the FGD to collect various inputs and evaluations on the BUMDes DAU. After that, a field survey was assisted by the Student PMM Team to find out the real condition of BUMDes. Finally, mentoring is carried out to solve all existing problems. The results of this service are several strategies that can be offered to improve the management of BUM Desa Petungsewu, including that BUM Desa needs to develop strategic partnerships in the form of BUMDes cooperation between villages or cooperation with the private sector. Therefore, the Matching Fund Program will be very helpful for the success of this strategy.
Co-Authors A., Ach. Syaiful Hidayat Achmad Syaiful Hidayat Anwar Adi Prasetyo Ahmad Juanda Aviani Widyastuti Dewi Anggun Pangestu Dhaniel Syam Dita Prihatini Driana Leniwati Dwi Irawan Fahmi Dwi Mawardi Faris Afrizal Firda Ayu Amalia Herlyanto, Fredy Dwi Ihyaul Ulum Ike Arisanti Immanuel Mua'ammal Ira Mustika Karmila Eka Putri Krismaya, Sinta Lilik Purwanti Masiyah Kholmi Merlina Maulida Mochamad Agung Setyabudi Mochammad Kevin Syah Al Abidin Mu'ammal, Immanuel Muhammad Fahminuddin Rosyid Muhammad Wildan Affan Nur, Thoufan Rizki Febriani Rosyid, Muhammad Fahminuddin Setu Setyawan Sri Wahjuni Latifah Suheny Anugrah Bijaksani Bugis Uswatun Hasanah Wicaksono, Agung Prasetyo Nugroho Windijarto Windijarto Zakaria, Azfahanee