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<![CDATA[PENGARUH PENERAPAN PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE PADA KINERJA PEGAWAI ]]>
<![CDATA[Andani, Vinda Ari]]>;
<![CDATA[Riduwan, Akhmad]]>
<![CDATA[ Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015) ]]>
Publisher : <![CDATA[STIESIA ]]>
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<![CDATA[This research is meant to find out the influence of Good Corporate Governance principles which are represented by transparency, accountability, responsibility, autonomy, and fairness to the performance of the employees. The population is 30 employees of PT A.J. Central Asia Raya Surabaya. The data collection is carried out by using the primary data in the form of questionnaires. The multiple linear regressions analysis is applied as the data analysis method. The result of the research shows that (1) transparency has positive influence to the performance of the employees since this principle can improve the transparency of information about the company periodical, punctual and valid; (2) accountability has positive influence to the performance of the employees since accountability regulates how the company should form an audit committee to strengthen the internal control function by the commissioner; (3) responsibility has positive influence to the performance of the employees since responsibility principle regulates the fulfillment of companyâs responsibility as the business entity in the society to the entire stakeholders which include related issues in order to realize it as the finest company; (4) autonomy has positive influence to the performance of the employees since autonomy can regulate about how the employee can prevent the occurrence of unnatural domination of the stakeholders; (5) fairness has positive influence to the performance of the employees since it includes the clarity of shareholder rights in order to protect the interest of the shareholders including protection of minority shareholders from fraud.Keywords: Transparency, Accountability, Responsibility, Autonomy, and Fairness]]>
<![CDATA[Sustainability Concerns and Investor Responses to Earnings Announcements ]]>
<![CDATA[Akhmad Riduwan]]>;
<![CDATA[Andajani Andajani]]>
<![CDATA[ Indonesian Journal of Sustainability Accounting and Management Vol 3, No 2 (2019): December 2019 ]]>
Publisher : <![CDATA[Universitas Pasundan ]]>
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DOI: 10.28992/ijsam.v3i2.96
<![CDATA[This study aims to examine the effects of corporate sustainability concerns on investor responses to earnings announcements (earnings response coefficient). The study was conducted on 110 companies that announced sustainability disclosures based on Global Reporting Initiative standards during the 2008–2017 observation period. With multiple linear regression models, the results of the study show that companies' concerns regarding economic, environmental, and social sustainability have a positive effect on investor response to earnings announcements. The results of this study imply that investors have the awareness and confidence that financial performance manifesting as an investment return is not an instant goal, but must be sustainable over the long–term. Investors are aware that investment returns, directly or indirectly, are influenced by social stability and environmental sustainability.]]>
<![CDATA[PRINSIP “JANCUKAN” DALAM AKUNTANSI DAN PELAPORAN KEUANGAN ]]>
<![CDATA[Akhmad Riduwan]]>;
<![CDATA[Andayani Andayani]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 10, No 2 (2019): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.18202/jamal.2019.08.10022
<![CDATA[Abstrak: Prinsip “Jancukan” dalam Akuntansi dan Pelaporan Keuangan. Penelitian ini bertujuan menelaah kemungkinan peningkatan readability dan understandability laporan keuangan melalui kerangka konseptual pelaporan keuangan dan turunannya. Metode content analysis diterapkan pada Kerangka Konseptual Pelaporan Keuangan (KKPK), Standar Akuntansi Keuangan (SAK), Laporan Keuangan Emiten, dan hasilnya dijustifikasi dengan terminologi “jancuk” sebagai refleksi. Hasil analisis menunjukkan laporan keuangan seharusnya tidak hanya merepresentasikan fenomena ekonomi dengan “angka”, tetapi perlu memberikan deskripsi melalui ungkapan “kata-kata” untuk meningkatkan pemahaman pengguna. Dengan istilah Suroboyoan, laporan keuangan harus disajikan berdasarkan Prinsip “Jancukan.” Artinya, akuntan wajib berprinsip “JANgan CUKup [berhenti di] ANgka”; atau “JANgan [merasa] CUKup [menyajikan] ANgka.” Abstract: The "Jancukan" Principle in Accounting and Financial Reporting. This study aims to examine the possibility of increasing the readability and understandability of financial statements through the conceptual framework of financial reporting and its derivatives. The content analysis method is applied to the conceptual framework, financial accounting standards, financial reporting, and the results are justified by the term "jancuk" as reflection. The analysis shows that financial reporting should not only represent economic phenomena with "number," but also need to describe the expression "words" to increase users understanding. With the term Suroboyoan, financial reporting must be presented based on the "Jancukan” ("Don't stop enough numbers” or “don't present numbers enough").]]>
<![CDATA[LOGICAL FALLACY DALAM RISET AKUNTANSI POSITIVISME ]]>
<![CDATA[Akhmad Riduwan]]>;
<![CDATA[Andajani Andajani]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 12, No 3 (2021): Jurnal Akuntansi Multiparadigma (Desember 2021 - April 2022) ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2021.12.3.27
<![CDATA[Abstrak – Logical Fallacy dalam Riset Akuntansi Positivisme.Tujuan Utama – Penelitian ini bertujuan untuk mengungkapkan kesesatan nalar yang terjadi dalam riset akuntansi positivisme.Metode – Penelitian ini mengimplementasikan critical literature review sebagai metode. Objek review adalah artikel riset yang terpublikasi pada jurnal-jurnal akademik, khususnya riset yang menganalisis sifat dan perilaku manusia.Temuan Utama – Kesesatan nalar dalam menetapkan proksi variabel perilaku manusia pada riset akuntansi positivisme masih sering terjadi. Hal ini juga terjadi pada aspek pengukuran variabel. Kesesatan nalar tersebut terjadi karena adanya pelanggaran prinsip silogisme, yang mungkin terjadi secara senagaja atau tidak sengaja.Implikasi Teori dan Kebijakan – Penetapan proksi dan pengukuran variabel perilaku manusia dalam riset akuntansi positivisme sangat memerlukan penalaran logis. Tanpa penalaran logis, riset akuntansi akan menghasilkan narasi-narasi gimmick, mengecoh, dan tidak bermanfaat dalam pengembangan ilmu maupun praktik akuntansi.Kebaruan Penelitian – Penelitian ini mengungkapkan kesesatan nalar dalam riset akuntansi positivisme yang belum pernah dilakukan oleh peneliti lain. Abstract: Logical Fallacy in Positivism Accounting ResearchMain Purpose – This study aims to reveal the logical fallacies in positivism accounting research.Method – This study implements critical literature review as a method. The object of the evaluation is research articles published in scholarly journals, especially research that analyzes human nature and behavior.Main Findings – Logical fallacies in setting proxies for human behavior variables in positivism accounting research still often occur. The errors also appear in the aspect of variable measurement. This fallacy occurs because of a violation of the principle of syllogism, which may occur intentionally or unintentionally.Theory and Practical Implications - Determination of proxies and measurement of human behavior variables in positivism accounting research requires logical reasoning. Without logical reasoning, accounting research will produce gimmick narratives, misleading, and useless in accounting science and practice development.Novelty - This study reveals the logical fallacies in positivism accounting research that other researchers have never done.]]>
<![CDATA[PERAN AKUNTANSI DALAM PERTANGGUNGJAWABAN SOSIO-EKOLOGI ]]>
<![CDATA[Akhmad Riduwan]]>;
<![CDATA[Andayani Andayani]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 9, No 2 (2018): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.18202/jamal.2018.04.9012
<![CDATA[Abstrak: Peran Akuntansi dalam Pertanggungjawaban Sosio-Ekologi. Penelitian ini bertujuan untuk memahami peran akuntansi dalam penyajian informasi triple bottom line. Metode yang digunakan adalah refleksi pada teori etika keutamaan Aristoteles. Hasil penelitian menunjukkan bahwa perusahaan berkomitmen untuk melaksanakan tanggungjawab sosio-ekologi dan mengimplementasikan strategi triple bottom line demi keberlanjutan bisnis. Untuk memenuhi tujuan tersebut, perusahaan melaporkan tanggung jawab triple bottom line dalam laporan keuanga. Hal ini dilandasi oleh kesadaran manajemen, bukan sekadar memenuhi kewajiban normatif. Dari perspektif etika keutamaan Aristoteles, perusahaan menjunjung tinggi sifat baik, mulia, bermutu, dan bernilai.Abstract: The Role of Accounting in Socio-Ecological Accountability. This study aims to understand the role of accounting in presenting triple bottom line information. The method used is a reflection on the ethical theory of Aristotle's primacy. This study shows that the company is committed to carrying out socio-ecological responsibilities and implements the triple bottom line strategy for business sustainability. To meet these objectives, the companies report triple bottom-line responsibilities in financial statements. This is based on management awareness, not just fulfilling normative obligations. From the perspective of Aristotle's primacy ethics, the company upholds the qualities of good, noble, quality, and valuable.]]>
<![CDATA[Etika dan Perilaku Koruptif dalam Praktik Manajemen Laba: Studi Hermeneutika ]]>
<![CDATA[Akhmad Riduwan]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol. 14 No. 2 (2010) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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<![CDATA[The purpose of this study is to obtain understanding about the opinion and attitude of informants – i.e. accounting educator, management accountant, public accountant, investment advisor, credit analyst, and tax auditor – on earnings management practices performed by managers. This study is motivated by previous studies findings that disclosed a reality that earnings management practices is a facticity in enterprises financial reporting under various motivations and interests. Based on qualitative approach and analysis, particularly interpretive or a hermeneutic approach, the result of this study gives an understanding that informants had different opinion and attitude on earnings management practices.In the accountants’ and tax auditor’s perspective, earnings management practices cannot be viewed as an earnings manipulation as long as that practices are performed in the frame of accounting standards. Accountants also gave the opinion that earnings management practices cannot be viewed as a corruptive behaviour, unless that practices are not performed according to accounting standards. However, in the investment advisors' and credit analysts’ perspectives, earnings management practices performed under any patterns and strategies are the reflection of a corruptive behaviour motivated by corrupted mind. They gave the opinion that earnings management practices are always performed systematically under certain motivation and interest. Earnings management are invaluable practices for enterprise’ stakeholders. Therefore, the practices must be rejected.Keywords: Accrual accounting, earnings management, corruptive behaviour, corrupted mind.]]>
<![CDATA[INTELLECTUAL CAPITAL PADA ORGANISASI ISLAM DAN PERAN AKUNTANSI DALAM PERTANGGUNGJAWABAN KEPADA STAKEHOLDER ]]>
<![CDATA[Nurizza Arsyi Isnaini]]>;
<![CDATA[Akhmad Riduwan]]>;
<![CDATA[Nur Fadjrih Asyik]]>
<![CDATA[ Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 7, No 2 (2019) ]]>
Publisher : <![CDATA[Unitri Press ]]>
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DOI: 10.33366/ref.v7i2.1517
<![CDATA[The purpose of this research to determine the meaning and form of Intellectual Capital in Yayasan Masjid Al Falah Surabaya and the role of accounting in accountability to stakeholders. The method used is qualitative by interviewing 5 informants from internal and external parties. The results of the study reveal that human capital is one of the important components of Intellectual Capital because there are morals and faith; and found a new element of Intellectual Capital named mardhotillah capital which is the attitude of expecting Allah’s pleasure. Management accounting and financial accounting play a role in accountability to stakeholders.]]>
<![CDATA[REALITAS DALAM CERMIN RETAK: LABA AKUNTANSI DALAM BINGKAI PENAFSIRAN PRAKTISI BISNIS NON-AKUNTAN ]]>
<![CDATA[Akhmad Riduwan]]>
<![CDATA[ EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 16 No 2 (2012) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya ]]>
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DOI: 10.24034/j25485024.y2012.v16.i2.212
<![CDATA[Laba akuntansi merupakan salah satu dari banyak simbol dalam laporan keuangan yang digunakan untuk merepresentasikan realitas tertentu dalam ruang komunikasi. Tujuan dari studi ini adalah untuk memahami interpretasi laba akuntansi oleh praktisi bisnis non-akuntan dan konsep akuntansi yang mendasarinya. Informan dalam studi ini terdiri atas praktisi bisnis non-akuntan yang berprofesi sebagai manajer keuangan, analis kredit, penasihat investasi, dan investor individual. Berbasis pada pendekatan hermeneutika-kritis, hasil studi ini memberikan pemahaman bahwa dalam bingkai penafsiran praktisi bisnis non-akuntan, realitas yang direpresentasikan oleh simbol laba akuntansi tidak jelas. Simbol laba akuntansi tidak merepresentasikan realitas ekonomik maupun realitas keuangan, tetapi sekadar merepresentasikan realitas akuntansi yang dapat dengan mudah diubah oleh akuntan melalui penerapan standar akuntansi keuangan. Oleh karena itu, kebermanfaatan informasi laba akuntansi bagi masing-masing informan dalam pengambilan keputusan adalah rendah. Secara analogis, dalam perspektif praktisi bisnis non-akuntan, realitas yang direpresentasikan oleh simbol laba akuntansi tidak berbeda dengan realitas yang terefleksi dari permukaan cermin retak. Cermin retak merefleksikan realitas yang terdistorsi. Dalam hal ini, analogi cermin retak ditujukan pada standar akuntansi keuangan yang menghasilkan informasi laba akuntansi yang realitas referensialnya tidak mudah untuk difahami.]]>
<![CDATA[RELEVANSI ETIKA KEUTAMAAN ARISTOTELES BAGI PROFESI AKUNTAN ]]>
<![CDATA[Akhmad Riduwan]]>
<![CDATA[ EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 4 (2003) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya ]]>
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DOI: 10.24034/j25485024.y2003.v7.i4.363
<![CDATA[Keinginan untuk mempertahankan dan meningkatkan daya saing antar akuntan seringkali memaha akuntan untuk berpaling dari strategi profesi ke strategi bisnis, sehingga sering tujuan meraih laba sebesar-besarnya digunakan sebagai dasar untuk menghalalkan segala cara. Penyelesaian masalah etika dalam profesi akuntan semacam itu akan menjadi lebih mudah apabila projesi akuntan diperlakukan sebagai tindakan (praxis) sehingga ketika profesi dijalankan sesuai dengan keutamaan, akan diperoleh secara serentak kesuksesan, kebaikan, dan kebahagiaan (eudaimonia).Selama ini profesi akuntan diperlakukan sebagai suatu aktivitas pembuat (poeisis) keuntungan, kesejahteraan, dan kenikmatan, yang tujuannya terpisah dari aktivitas profesi itu sendiri. Dengan memperlakukan profesi akuntan sebagai poeisis, akuntan secara individual lebih mementingkan hasil daripada makna dari aktivitas profesi, sehingga akuntan sebagai individu menjadi teralienasi dari aktivitas projesinya sendiri.]]>
<![CDATA[PERNYATAAN STANDAR AKUNTANSI KEUANGAN No. 46 DAN KOEFISIEN RESPON LABA AKUNTANSI ]]>
<![CDATA[Akhmad Riduwan]]>
<![CDATA[ EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 12 No 3 (2008) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya ]]>
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DOI: 10.24034/j25485024.y2008.v12.i3.393
<![CDATA[The objective of this study is to examine: (1) the difference of stock price change in the period before and after PSAK No.46 was implemented; (2) the effect of interperiod tax allocation based on PSAK No.46 on the earning response coefficient (ERC); and (3) the ERC difference between companies which reported deferred tax income and companies which reported deferred tax expenses.The result of this study provide empirical evidence that: (1) stock price change in the period after implementing of the PSAK No.46 are higher than the period before the PSAK No.46 was implemented; (2) interperiod tax allocation based on the PSAK No.46 have negative effects on the ERC; and (3) earnings response coefficient (ERC) for companies which reported deferred tax income were not differ from companies which reported deferred tax expenses. The result of this study indicate that interperiod tax allocation based on the PSAK No.46 was succesfully improve the income statement informativeness and earnings quality. However, interperiod tax allocation based on the PSAK No.46 generate perceive noise embedded in the reported earnings. Therefore, additional disclosures are needed, particularly for economic substance of deferred tax income and deferred tax expenses reported in income statement.]]>
