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All Journal Riset Akuntansi (RISTANSI) Innovative: Journal Of Social Science Research Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Journal of Sharia Economy and Islamic Tourism
Ramadhania, Reza
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Humanities Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Etika Akuntansi dalam Harmoni Gotong Royong melalui Pernikahan Adat Jawa Ramadhania, Reza
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.20485

Abstract

Abstrak Penelitian ini bertujuan untuk menunjukkan praktik etika akuntansi dalam perspektif budaya lokal, dengan fokus pada tradisi buwuhan dalam pernikahan adat Jawa. Tradisi buwuhan mencerminkan sistem pencatatan dan pengelolaan sumber daya secara informal yang sarat dengan nilai-nilai seperti tanggung jawab, gotong royong dan kejujuran. Penelitian ini menggunakan pendekatan kualitatif untuk menggali makna sosial dan budaya yang terkandung dalam praktik ini. Hasil penelitian menunjukkan bahwa praktik buwuhan tidak hanya berfungsi sebagai bentuk solidaritas sosial, tetapi juga mencerminkan penerapan prinsip-prinsip dasar akuntansi, seperti akuntabilitas, transparansi, dan integritas yang dilakukan secara non-formal. Integrasi nilai-nilai budaya lokal ke dalam pemahaman etika akuntansi menjadikan tradisi ini sebagai pendekatan kontekstual yang dapat memperkuat profesionalisme dan meningkatkan kepercayaan publik terhadap praktik akuntansi. Oleh karena itu, penelitian ini merekomendasikan agar nilai-nilai lokal seperti yang terdapat dalam tradisi buwuhan diintegrasikan ke dalam kurikulum pendidikan akuntansi, sebagai langkah untuk memperkuat karakter dan etika profesional para akuntan di masa depan. Keywords: Etika akuntansi, buwuhan, budaya Jawa, gotong royong, kejujuran, tanggung jawab.
Pengaruh Literasi Keuangan Digital dan Risiko Siber terhadap Keberlanjutan UMKM di Kota X Elif, Nur; Nilasari, Ratna Putri; Ramadhania, Reza
Journal of Sharia Economy and Islamic Tourism Vol 6, No 1 (2025): September
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jseit.v6i1.35541

Abstract

Abstract: MSMEs play a strategic role in the local and national economy, but in the digital era they face challenges of digital financial literacy and cyber risks that can threaten business sustainability. This study aims to analyze the effect of digital financial literacy and cyber risks on the sustainability of MSMEs in City X. The research method used is a quantitative approach with a survey technique through questionnaires distributed to 60 MSME actors, and the data was analyzed using multiple linear regression. The results show that both digital financial literacy and cyber risks have a positive and significant effect on the sustainability of MSMEs, with cyber risks making a more dominant contribution. These findings indicate that mastery of financial technology and readiness to face digital threats are key factors in maintaining and developing businesses. The practical implications of this study are the importance of integrated policies and training programs that combine digital financial education and cyber security for MSME players.Abstrak: UMKM memiliki peran strategis dalam perekonomian lokal dan nasional, namun di era digital mereka menghadapi tantangan literasi keuangan digital dan risiko siber yang dapat mengancam keberlanjutan usaha. Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan digital dan risiko siber terhadap keberlanjutan UMKM di Kota X. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik survei melalui kuesioner yang disebarkan kepada 60 pelaku UMKM, dan data dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa baik literasi keuangan digital maupun risiko siber berpengaruh positif dan signifikan terhadap keberlanjutan UMKM, dengan risiko siber memberikan kontribusi yang lebih dominan. Temuan ini menunjukkan bahwa penguasaan teknologi finansial dan kesiapan menghadapi ancaman digital merupakan faktor kunci dalam mempertahankan dan mengembangkan usaha. Implikasi praktis dari studi ini adalah pentingnya kebijakan dan program pelatihan terpadu yang menggabungkan edukasi keuangan digital dan keamanan siber bagi pelaku UMKM.
THE ACCOUNTING PRACTICE OF BUWUHAN TO FOSTER SOCIAL LIVES THROUGH THE VALUE RUKUN AGAWE SANTOSA, CRAH AGAWE BUBRAH Ramadhania, Reza
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 18 No 3 (2024): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v18i3.1891

Abstract

This research aims to explore the practice of buwuhan accounting in enhancing the value of community life. To comprehend reality comprehensively and thoroughly, the research employs a postmodernist paradigm. Data collection for the research was obtained through interviews with informants and articles published in journals. The data analysis technique employs the Javanese proverb rukun agawe santosa, crah agawe bubrah, which translates to harmony strengthens, conflict disrupts. This proverb embodies the values of harmony, cooperation, peace, dishonesty, and conflict. The research findings reveal that the practice of buwuhan accounting contributes to harmony and reduces conflicts through asset acceptance, expense management, cash flow recording, and debt acknowledgment in the buwuhan tradition. Through buwuhan accounting practices, harmony can be maintained, and disputes reduced, when conducted with a sense of unity, cooperation, and peace.
MENCIPTAKAN RUANG AMAN BAGI AUDITOR DALAM PENGAMBILAN KEPUTUSAN ETIS Ramadhania, Reza; Fauziah, Satya
RISTANSI: Riset Akuntansi Vol. 6 No. 2 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 2, Desember 2025
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v6i2.2845

Abstract

This study aims to understand how organizational culture influences auditors’ professional courage when facing ethical pressures in audit practice. Auditors’ moral courage is essential for maintaining integrity and objectivity, especially when confronted with ethical dilemmas that may threaten the credibility of the profession. An organizational culture that emphasizes transparency, accountability, and ethical leadership is believed to strengthen such courage, whereas a hierarchical, closed, and unsupportive culture toward ethical reporting may weaken auditors’ courage and encourage dysfunctional behavior. This study employs a qualitative approach with an interpretive paradigm, aiming to explore the subjective meanings behind auditors’ experiences when dealing with ethical dilemmas. Data were collected through in-depth interviews with auditors working at Public Accounting Firms (KAP) in East Java. The findings indicate that auditors’ ethical courage is shaped by three key factors: organizational culture, authentic leadership, and the ethical climate within the workplace. These factors interact to form a value system that either supports or inhibits auditors in making independent and ethical decisions. This study provides a comprehensive understanding of how these organizational factors influence auditors’ professional courage and offers recommendations for creating a work environment that promotes ethical and independent decision-making in audit practice.
Co-Authors Fauziah, Satya Nilasari, Ratna Putri NUR ELIF, NUR