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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) Jurnal Ilmiah Ekonomi Islam Indonesian Journal of Sustainability Accounting and Management Jurnal Ilmu dan Riset Akuntansi Jurnal Riset Keuangan dan Akuntansi (JRKA) Fokus Ekonomi Owner : Riset dan Jurnal Akuntansi Referensi : Jurnal Ilmu Manajemen dan Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi dan Keuangan Indonesia Asia Pacific Journal of Management and Education Journal of International Conference Proceedings Media Riset Akuntansi Auditing & Informasi Indonesian Journal of Sustainability Accounting and Management

Akhmad Riduwan

Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Author-ID : 223469

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Kebijakan dan Implementasi Strategi Anti-Fraud: Studi pada PT. Bank UOB Indonesia Fransiska Tarasita Asmara; Akhmad Riduwan; Maswar Patuh Priyadi
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 15, No 2: Desember 2020
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.15.2.423-444

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.

SIMULACRA DAN RETORIKA DALAM SUSTAINABILITY REPORT: ADAKAH KONTRIBUSI PERAN AKUNTANSI? Akhmad Riduwan; Andayani Andayani
Jurnal Riset Keuangan dan Akuntansi Vol 5, No 2 (2019): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v5i2.2007

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.

SEMIOTIKA LABA AKUNTANSI: STUDI KRITIKAL-POSMODERNIS DERRIDEAN Riduwan, Akhmad; Triyuwono, Iwan; Irianto, Gugus; Ludigdo, Unti
Jurnal Akuntansi dan Keuangan Indonesia Vol. 7, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

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.

ROLES AND FUNCTION ON REVITALIZATION OF EDUCATIONAL BOARDS IN EAST JAVA PROVINCE: HERMENEUTIC STUDY OF JURGEN HABERMAS, INDONESIA Bonaventura Suprapto; Pribadiyono Pribadiyono; Akhmad Riduwan
Journal of International Conference Proceedings (JICP) Vol 2, No 1 (2019): Proceedings of the 3rd International Conference of Project Management (ICPM) Bal
Publisher : AIBPM Publisher

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.

PEMENUHAN TANGGUNGJAWAB EKONOMIK-SOSIO-EKOLOGI:BENARKAH MEMICU KEBERLANJUTAN KINERJA KEUANGAN? Akhmad Riduwan; Andajani Andajani
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 6 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

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.

DIMENSI KRITIS PEMIKIRAN AKUNTANSI YANG TERALIENASI: DIALOG IMAJINER KONSTRUKSIONIS DAN DEKONSTRUKSIONIS Akhmad Riduwan; Andayani Andayani
Media Riset Akuntansi, Auditing & Informasi Vol. 19 No. 2 (2019): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

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.

Sustainability Concerns and Investor Responses to Earnings Announcements Akhmad Riduwan; Andajani Andajani
Indonesian Journal of Sustainability Accounting and Management Vol. 3 No. 2 (2019): December 2019
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v3i2.96

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 2008â€“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 longâ€“term. Investors are aware that investment returns, directly or indirectly, are influenced by social stability and environmental sustainability.

Analysis of Educators’ Work Motivation in Supporting Main Tasks of Development and Education Command of Indonesian Navy (Causal Study in Educators Group Kobangdikal, Surabaya) Warsono, Heribertus Yudho; Budiyanto, Budiyanto; Riduwan, Akhmad
Asia Pacific Journal of Management and Education (APJME) Vol 2, No 3 (2019): November 2019
Publisher : AIBPM Publisher

Indonesia is the biggest archipelagic state with at least 17.506 islands, the two-thirds of the area (70%) consists of sea waters with a coastline of 81,000 km and is located between two continents, namely Australia and Asia, and is located between two oceans, the Pacific and the Indian. Through the UN Assembly in Montego Bay about the International Law of the Sea, the principles of the principle of the archipelagic state are included in the UNCLOS 1982 (United Nations Convention on the Law of the Sea) which influences the use of the EEZ for the benefit of national welfare and development. According to Law no. 34 of 2004 concerning the TNI, article 9, the task of the Indonesian Navy is to prepare and foster the power to uphold the sovereignty and integrity of the NKRI and protect national interests in the sea of national jurisdiction. Escorting the sea to such an extent is a heavy duty for the Navy, with such a daunting task, compared to the very limited number of naval organization of the Navy, it requires professional and qualified Navy soldiers who are able to work well, to achieve the objectives of the Indonesian Navy as mandated by law. The Navy in carrying out its role as a national defense force in the sea needs to build, shape and improve the quality of its human resources, this is done in an effort to obtain the ability and appearance of professional Navy soldiers shown by their performance, based on the soul of Sapta Marga, Sumpah Praskar and the Indonesian Navy's Trisila, in an integrated, continuous and balanced manner with provision of skills through education and assignments. The Development and Education Command of the Navy (Kobangdikal) is one of the Navy's educational institutions which is the Main Command of the Development of the Navy and is directly under the Chief of Staff by having the main task of carrying out the formal Navy and non-formal education needed to improve Navy soldiers, carry out the study and development of the doctrine of marine operations and the doctrine of amphibious operations at the level of tactics as well as the study and development of general support for sea operations and tactical amphibious operations.2 In order to organize the formal education of the Navy, Kobangdikal was carrying out first education (Dikma), formation education (Diktuk), general development education (Dikbangum), specialization development education (Dikbangspes), science and technology education (Dikiptek), transitional education (Dikalih) and education needed in order to improve the quality of Navy personnel. The Navy's educational philosophy, namely "Purwa Cendekia Wusana Color Dwi", implies that every Indonesian Navy Soldier is first formed and empowered as a Sapta Marga Warrior Soldier (Purwa Color Dwi) and subsequently as a Marine War Professional soldier who is skilled in carrying out assignment (Cendekia Wusana) as a National defense force. In more depth the philosophy means that faced with the demands and challenges of the tasks faced by the Indonesian Navy, then the education of mental and physical fitness is preferred and then competency education, which starts giving knowledge to be competent, training to be deft, assignments to be clever, experience to be smart and appreciate the tasks, functions and roles as the main force of defense of the Sea of the State so that the Indonesian Navy Soldiers are formed. In order to carry out these basic tasks various educational instruments are needed in the form of educational facilities and human resources quality in order to achieve the success of the Navy's main education task optimally. 1 Kepala Staf Angkatan Laut, Pola Pendidikan Prajurit TNI AL, Jakarta, 2008, p.3 2 Peraturan Kepala Staf Angkatan Laut: Perkasal/44/VII/2008 Tanggal 2 Juli 2008 tentang Pokok-Pokok Organisasi dan Prosedur Kobangdikal The main task of the Indonesian Navy's educational institutions cannot be separated from the existence of the Navy's education system which includes 8 (eight) aspects of education and 10 (ten) components of education. In 10 (ten) components of education, there are 2 (two) main aspects in the implementation of education, namely the availability of educators (Gadik) or in other terms called the military teacher (Gumil) and the students. Educators as one of the 10 components of education are the dominant factor in realizing educational goals and objectives. Educators are personnel who have mastered the knowledge, skills and technology in a particular subject that is taught for the next through an educational process, transferring knowledge, skills and technology to a student / student in the military / Indonesian Navy. Students are the general designation for Pasis, Cadets, Students, and so on according to the designation that applies in each educational institution. Integration between educators and students will take place continuously in accordance with the duration of education. Educator (Gadik) or military teacher (Gumil) in the Navy is a soldier / PNS Navy is the spearhead in the implementation of the teaching and learning process in Lemdik of Indonesian Navy, is one of the factors that greatly color the results of Kobangdikal students, both strata Officers, Bintara, or Tamtama. Educators (Gadik) are under the organizational structure of the Educator Teaching Group (Pokgadik) of the Indonesian Navy's Educational Development Command (Kobangdikal). Thus the position of the Educator (Gadik) is very important and strategic and is the main asset of the educational institution in supporting the basic tasks of the military. Human resources (HR) educators, is a necessity in an Educational Institution.

Going Concern Bisnis Berdasarkan Perspektif Maqashid Syari’ah (Studi Di PT. Lentera Jaya Madina) Rozi, Danu; Riduwan, Akhmad; Fidiana, Fidiana
Jurnal Ilmiah Ekonomi Islam Vol 10, No 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.15167

This research aims to analyze business sustainability (going concern) in dealing with organizational problems from a maqashid sharia perspective. The object of this research is PT. Lentera Jaya Madina in Surabaya City. This research uses a qualitative approach. The data collection process was carried out through in-depth interviews, observation and document study. Interviews were conducted with several informants. Document studies were carried out to see evidence of continuous improvements made by management in financial reports, observations were made on the implementation of sustainability programs in the company. The analysis results show that PT. Lentera Jaya Madina has overhauled regulations and culture and produced 10 values as a form of organizational sustainability. Based on Hifdzud Din's perspective, it is contained in the amaliyah value of worship which is implemented through the obligation to pray in congregation, regular recitation of the Koran and recitation of the Qur'an. Hifdzul Aql is contained in the value of integrity which is implemented by increasing employee capacity. Hifdzun Nasl contained in the synergy value which is implemented by implementing the program family gathering and assistance in finding a soul mate. Hifdzun Nafs contained in the values of responsibility and Akhlaqul Karimah. Hifdzul Mal is contained in the values of compensation, trustworthiness, honesty, morality, service and integrity.

Going Concern Bisnis Berdasarkan Perspektif Maqashid Syariâ€™ah (Studi Di PT. Lentera Jaya Madina) Rozi, Danu; Riduwan, Akhmad; Fidiana, Fidiana
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.15167

This research aims to analyze business sustainability (going concern) in dealing with organizational problems from a maqashid sharia perspective. The object of this research is PT. Lentera Jaya Madina in Surabaya City. This research uses a qualitative approach. The data collection process was carried out through in-depth interviews, observation and document study. Interviews were conducted with several informants. Document studies were carried out to see evidence of continuous improvements made by management in financial reports, observations were made on the implementation of sustainability programs in the company. The analysis results show that PT. Lentera Jaya Madina has overhauled regulations and culture and produced 10 values â€‹â€‹as a form of organizational sustainability. Based on Hifdzud Din's perspective, it is contained in the amaliyah value of worship which is implemented through the obligation to pray in congregation, regular recitation of the Koran and recitation of the Qur'an. Hifdzul Aql is contained in the value of integrity which is implemented by increasing employee capacity. Hifdzun Nasl contained in the synergy value which is implemented by implementing the program family gathering and assistance in finding a soul mate. Hifdzun Nafs contained in the values â€‹â€‹of responsibility and Akhlaqul Karimah. Hifdzul Mal is contained in the values â€‹â€‹of compensation, trustworthiness, honesty, morality, service and integrity.

Co-Authors Amelia Mardianti, Amelia Andajani Andajani Andajani Andajani Andajani Andajani Andajani, Andajani Andani, Vinda Ari Andayani Andayani Andayani Andayani Andayani Andayani Ardiansyah, Rendi Arifianto, Agil Nur Atiqoh, Nur Attamimi, Fikri Muhammad Bambang Suryono, Bambang Berliani, Citra Bonaventura Suprapto Budiyanto Budiyanto Budiyanto Budiyanto Damayanti Astika Sari, Damayanti Astika Diah Kusumawardani, Diah Dyastaria, Nathania Putri Elok Vivin Vaidian, Elok Vivin Ernawati Ernawati Eunike Dwimilten, Eunike Farizi, Fauzan Al Fersiani, Ekawati Fidiana, Fidiana Firdausi, Fitria Fransiska Tarasita Asmara Gugus Irianto Heribertus Yudho Warsono Iwan Triyuwono Kusnianingrum, Devi Maria Selcindya Jemparut, Maria Selcindya Novanianto Rendra K.P., Novanianto Novita Ndari Utoyo, Novita Ndari Nur Fadjrih Asyik Nur Handayani Nurizza Arsyi Isnaini Prasetyo, Allan Daddy Pribadiyono Pribadiyono Pribadiyono Pribadiyono Priyadi, Maswar Patuh RA. Ida Wahyu Esti P., RA. Ida Wahyu Roviqotus Suffah, Roviqotus Rozi, Danu Setiawan, Firman Siana, Anggita Inggit Siska Febriyanti Tri Yunita Sari, Tri Yunita Triastuty, Siska Unti Ludigdo Warsono, Heribertus Yudho Yunika, Zita Zhara Safira, Zhara

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