Articles
<![CDATA[Kebijakan dan Implementasi Strategi Anti-Fraud: Studi pada PT. Bank UOB Indonesia ]]>
<![CDATA[Fransiska Tarasita Asmara]]>;
<![CDATA[Akhmad Riduwan]]>;
<![CDATA[Maswar Patuh Priyadi]]>
<![CDATA[ Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 15, No 2: Desember 2020 ]]>
Publisher : <![CDATA[STIE Pelita Nusantara Semarang ]]>
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DOI: 10.34152/fe.15.2.423-444
<![CDATA[Based on the many fraud cases experienced by PT Bank UOB Indonesia, the implementation of the anti-fraud strategy at PT Bank UOB Indonesia refers to the implementation of policies issued by PT Bank UOB Indonesia in order to minimize fraud cases. This study aims to determine the policies and implementation of anti-fraud strategies at PT Bank UOB Indonesia. The object of this research is the Integrated Fraud Management Division. This research was conducted using a case study qualitative research method and using data analysis techniques Miles and Huberman. The data collection techniques in this study were participant observation, in-depth interviews and documentation. Selection of sources is carried out by purposive sampling method, in which sources are selected with specific considerations and goals. The results show that the policy and implementation of the Anti-Fraud strategy have been implemented in accordance with Bank Indonesia Circular No.13/28/DPNP dated 9 December 2011 concerning the Implementation of Anti-Fraud Strategies for Commercial Banks, however there are still deficiencies caused by obstacles in its implementation. namely the lack of awareness of employees to report all indications of fraud, very minimal employee rotation, frequent information about surprise audits that cannot be kept secret, and the recruitment pattern adopted by PT Bank UOB Indonesia does not include material on fraud awareness.]]>
<![CDATA[SIMULACRA DAN RETORIKA DALAM SUSTAINABILITY REPORT: ADAKAH KONTRIBUSI PERAN AKUNTANSI? ]]>
<![CDATA[Akhmad Riduwan]]>;
<![CDATA[Andayani Andayani]]>
<![CDATA[ Jurnal Riset Keuangan dan Akuntansi Vol 5, No 2 (2019): Jurnal Riset Keuangan dan Akuntansi (JRKA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Universitas Kuningan ]]>
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DOI: 10.25134/jrka.v5i2.2007
<![CDATA[This study aims to evaluate the extent to which the accounting and sustainability report used by companies as a tool and rhetoric media to build a positive image and gain stakeholders legitimacy. The research is based on sustainability report content analysis from five public companies in Indonesia. Sustainability report content was confirmed by the socio-ecological activities that were actually carried out by the company around the reporting period. The results of the analysis are justified based on the concept of simulacra from Jean Baurillard, a French philosopher. The results showed that 98.43 percent of positive sustainability issues were disclosed in the sustainability report, but for negative issues, only 12.5 percent were disclosed. In the perspective of Jean Baudrillard's thinking, sustainability report contains four levels of simulacra, in which management accounting has a role in the process of creating simulacra and the development of rhetoric.Keywords: accounting, sustainability report, simulacra, rhetoric, Jean Baudrillard.]]>
<![CDATA[SEMIOTIKA LABA AKUNTANSI: STUDI KRITIKAL-POSMODERNIS DERRIDEAN ]]>
<![CDATA[Riduwan, Akhmad]]>;
<![CDATA[Triyuwono, Iwan]]>;
<![CDATA[Irianto, Gugus]]>;
<![CDATA[Ludigdo, Unti]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Indonesia Vol. 7, No. 1 ]]>
Publisher : <![CDATA[UI Scholars Hub ]]>
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<![CDATA[The main aims of the research are (a) to understand the interpretation of accounting earnings by accountants and non-accountants; and (b) to perform a deconstructively semiotics-reading about the text related with their interpretations of accounting earnings. This research is performed based on the critical-postmodern approach, especially based on the Jacques Derrida s philosophy. Based on the Jacques Derrida s philosophy, deconstructive semiotics analysis expresses some realities that are (a) accounting earnings are traces, either the trace as a history of text or as an experience and interest of interpreter; (b) nothing outside the text of accounting earnings because the meanings of accounting earnings are intertextual, accounting earnings are the result of simulation only, and the meanings of accounting earnings do not exceed the experience and interest of interpreter; (c) accounting earnings are the metaphysics of presence, in the means of "being" and “presence” through the process called “becoming”, representation of “the being of beings ” realities, so that accounting earnings are illusion ended to reification; (d) accounting earnings are the product of logocentrism, that is ratio as a centre of truth, so that accounting idealism in earnings determination is more conspicuous than pragmatism.]]>
<![CDATA[ROLES AND FUNCTION ON REVITALIZATION OF EDUCATIONAL BOARDS IN EAST JAVA PROVINCE: HERMENEUTIC STUDY OF JURGEN HABERMAS, INDONESIA ]]>
<![CDATA[Bonaventura Suprapto]]>;
<![CDATA[Pribadiyono Pribadiyono]]>;
<![CDATA[Akhmad Riduwan]]>
<![CDATA[ Journal of International Conference Proceedings (JICP) Vol 2, No 1 (2019): Proceedings of the 3rd International Conference of Project Management (ICPM) Bal ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
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DOI: 10.32535/jicp.v2i1.405
<![CDATA[This study aims to analyze the managerial roles of Educational Boards in East Java Province, Indonesia. In particular, this concerns on five aspects, i.e. operational activities, human resources, organizational roles and functions, and facilities in the organization. In the management of educational council, there are many experts in their fields; however, its internal problem is in regard with human resources. The unhealthy organizational structures in determining organizational funds and facilities are also obstacles that need to be addressed to realize the educational council as an independent organization due to the law. Thus, this study argues that the educational boards in East Java Province needs to be revitalized owing to the autonomous principles of education. This relates to the democratization of education, involving conjoint actions and communication between the government and the community to reach the educational consensus.]]>
<![CDATA[PEMENUHAN TANGGUNGJAWAB EKONOMIK-SOSIO-EKOLOGI:BENARKAH MEMICU KEBERLANJUTAN KINERJA KEUANGAN? ]]>
<![CDATA[Akhmad Riduwan]]>;
<![CDATA[Andajani Andajani]]>
<![CDATA[ EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 6 No 2 (2022) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya ]]>
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DOI: 10.24034/j25485024.y2022.v6.i2.5274
<![CDATA[Penelitian ini bertujuan untuk memeroleh bukti apakah pemenuhan tanggungjawab ekonomik-sosio-ekologi merupakan determinan yang mampu memicu keberlanjutan kinerja keuangan. Pemenuhan tanggungjawab ekonomik-sosio-ekologi diproksi dengan indeks pengungkapan tanggungjawab ekonomik, tanggungjawab lingkungan, dan tanggungjawab sosial berdasarkan standar General Reporting Initiative (GRI); sedangkan keberlanjutan kinerja keuangan diproksi dengan persistensi laba. Penelitian ini mengambil sampel 69 perusahaan publik Indonesia yang termasuk dalam lima sektor industri, dengan periode observasi 10 tahun. Multiple univariate regression model diterapkan untuk menguji hipotesis penelitian. Hasil penelitian menunjukkan bahwa pemenuhan tanggungjawab ekonomik-sosio-ekologi memicu keberlanjutan kinerja keuangan perusahaan. Hasil penelitian ini membuka implikasi bagi praktik bisnis. Pertama, pemenuhan tanggungjawab ekonomik-sosio-ekologi penting dilakukan perusahaan untuk memeroleh legitimiasi dan dukungan stakeholder. Kedua, pemenuhan tanggungjawab ekonomik-sosio-ekologi penting untuk diungkapkan kepada publik agar stakeholder dapat menilai risiko dan prospek perusahaan berdasarkan faktor sosial dan lingkungan.]]>
<![CDATA[DIMENSI KRITIS PEMIKIRAN AKUNTANSI YANG TERALIENASI: DIALOG IMAJINER KONSTRUKSIONIS DAN DEKONSTRUKSIONIS ]]>
<![CDATA[Akhmad Riduwan]]>;
<![CDATA[Andayani Andayani]]>
<![CDATA[ Media Riset Akuntansi, Auditing & Informasi Vol. 19 No. 2 (2019): September ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/mraai.v19i2.3854
<![CDATA[This article aims to: (1) elevate the critical dimension of accounting thoughts which is alienated and repressed by dominant mainstream thought; and (2) build awareness of accounting academics and practitioners that (a) financial accounting can not only be developed by reflecting on economic and financial theories but can also be developed by reflecting on critical theories of sociology; and (b) accountants are not "one-dimension man", but persons who are able to perceiving and discovering the reality of their profession from various dimensions critically.This article are prepared based on literature review. The literature of accounting practices and financial reporting is exploited along with the exploration of the underlying critical thoughts. To achieve the objectives of the study, the conceptual framework of financial reporting is examined from a constructionist and deconstructionist perspective. The study was conducted contemplatively on the basis of critical sociological theory. The results of the study from the constructionist and deconstructionist perspective are presented in an imaginary-contemplative dialogue format.The results of the review indicate that: (1) the critical dimension of accounting thought needs to be raised in the effort to develop the concept and practice of financial reporting, so that it can become alternative thinking without destructing mainstream thinking; (2) ongoing financial reporting concepts and practices can not only be evaluated by reflecting on the parent theory of accounting discipline (i.e. economics and finance), but can also be evaluated by reflecting on the critical sociology theories relevant to the context. This builds awareness that accounting practices actually evolve in line with the development of human civilization, and accounting also has an important role to play in the development of that civilization; (3) the development of financial reporting concepts and practices should not be based on the economic and financial interests of the reporting entity, but must also be based on the public interest in general. This means that accountants are not supposed to be "one-dimension man", but become individuals who are able to find their profession in critical dimensions.]]>
<![CDATA[The Influence Of Profitability, Liquidity, Leverage, And Dividend Policy On Investor Response: Firm Size As A Moderation ]]>
<![CDATA[Anggita Ika Lilyani]]>;
<![CDATA[Akhmad Riduwan]]>;
<![CDATA[Bambang Suryono]]>
<![CDATA[ Lead Journal of Economy and Administration Vol 1 No 4 (2023): Lead Journal of Economy and Administration (LEJEA), May 2023 ]]>
Publisher : <![CDATA[International Publisher ]]>
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DOI: 10.56403/lejea.v1i4.100
<![CDATA[This study aimed to examine the effect of profitability, liquidity, leverage, and dividend policy on investors’ response; with firm size as the moderating variable. Moreover, the study was quantitative. The data collection technique used purposive sampling. In line with that, there were 334 samples from 39 Property and Real Estate companies listed on the Indonesia Stock Exchange during 2012-2021. Furthermore, the data analysis technique used multiple linear regression. As the result concluded that (a) profitability had a positive effect on investors’ response;(b) liquidity had a positive effect on investors’ response; (c) leverage did not affect investors’ response; (d) dividend policy did not affect investors’ response; (e) firm size was not able to moderate the effect of profitability on investors’ response; (f) firm size was able to moderate positively the effect of liquidity on investors’ response; (g) firm size was not able to moderate the effect of leverage on investors’ response; and (h) firm size was not able to moderate the effect of dividend policy on investors’ response.]]>
<![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[KEARIFAN RELIGIUS DALAM IMPLEMENTASI SISTEM PENGENDALIAN MANAJEMEN PENCEGAHAN FRAUD ]]>
<![CDATA[Akhmad Riduwan]]>;
<![CDATA[Andajani Andajani]]>
<![CDATA[ Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 1 (2023): April ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/mraai.v23i1.12566
<![CDATA[Penelitian ini bertujuan untuk memahami fenomena kearifan religius yang tampak dalam bentuk praktik berdoa bersama dalam kerangka implementasi sistem pengendalian manajemen pencegahan fraud pada Bank BBI Surabaya. Sembilan partisipan sebagai informan kunci dilibatkan dalam penelitian ini. Berlandaskan rerangka paradigma critical-interpretive, penelitian ini menganalisis dimensi Fenomenologi Edmund Husserl dengan tujuan utama memahami kesadaran (consciousness) pegawai bank di balik aktivitas berdoa bersama yang dilakukan. Data penelitian dikumpulkan melalui observasi, dokumentasi, dan wawancara mendalam. Hasil studi Fenomenologi Husserlian ini mengungkapkan kesadaran di balik tindakan partisipan, bahwa: (a) doa adalah kekuatan transendental yang diyakini mampu mendorong partisipan untuk terus-menerus melakukan kebaikan dalam rerangka mencegah fraud. Doa juga merupakan kekuatan transendental yang diyakini mampu melindungi partisipan dari ancaman fraud; (b) berdoa adalah aktivitas ilmiah bagi orang yang beriman atas keberadaan dan kekuasaan Tuhan. Oleh karena itu, meskipun bersifat transenden, aktivitas berdoa bersama layak dimasukkan sebagai elemen formal sistem pengendalian manajemen pencegahan fraud.]]>
<![CDATA[The Effect Of Moral Equity, Locus Of Control, Environmental Uncertainty, Organizational Commitment, Reward, And Motivation On Budgetary Slack: Participatory Budgeting As A Moderating Variable ]]>
<![CDATA[Anjelika Harniaty Sinaldi]]>;
<![CDATA[Akhmad Riduwan]]>;
<![CDATA[Maswar Patuh Priyadi]]>
<![CDATA[ Lead Journal of Economy and Administration Vol 2 No 1 (2023): Lead Journal of Economy and Administration (LEJEA), August 2023 ]]>
Publisher : <![CDATA[International Publisher ]]>
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DOI: 10.56403/lejea.v2i1.122
<![CDATA[This study aimed to examine and analyze the effect of moral equity, locus ofcontrol, environment uncertainty, organizational commitment, reward, andmotivation onbudgetary slack: participative budgeting as a moderating variable. The population was all employees who worked at Local Government Organization in East Manggarai Sub-district. Moreover, the data collection technique used purposive sampling. In line with that, there were 115 employees as the sample. Furthermore, the instrument in the data collection technique used questionnaires. The research was quantitative. Additionally, the data analysis technique used multiple linear regression. As the result, it concluded that: (a) moral equity had a negative effect on budgetary slack; (b) locus of control had a negative effect on budgetary slack; (c) motivation had a negative effect on budgetary slack, (d) participative budgeting strengthened the effect of moral equity on budgetary slack; (e) environment uncertainty did not affect on budgetary slack: (f) organizational commitment did not affect budgetary slack; (g) reward did not affect budgetary slack; (h) participative budgeting did not moderate the effect of locus of control on budgetary slack; (i) participative budgeting did not moderate the effect of environment uncertainty om budgetary slack; (j) participative budgeting did not moderate the effect of organizational commitment on budgetary slack; (k) participative budgeting did not moderate the effect of reward on budgetary slack; and (l) participative budgeting did not moderate the effect of motivation on budgetary slack.]]>
