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All Journal Jurnal Media Wahana Ekonomika Journal of Information Technology and Computer Science JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) INTEK: Jurnal Penelitian Jurnal Doktor Manajemen (JDM) Jurnal Mekanova : Mekanikal, Inovasi dan Teknologi Dinasti International Journal of Education Management and Social Science Dinasti International Journal of Digital Business Management Jurnal Ilmu Manajemen Terapan (JIMT) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Devotion: Journal of Research and Community Service Jurnal Bisnis Mahasiswa Jurnal Teknik Mesin Sinergi Journal of Accounting and Finance Management (JAFM) International Journal of Advanced Multidisciplinary Jurnal Ilmu Multidisplin DEDIKASI : Jurnal Pengabdian Kepada Masyarakat Jurnal Greenation Ilmu Akuntansi
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Hermeneutics of Schleiermacher, Dilthey, Heidegger and Gadamer on Financial Statements in the Indonesia Stock Exchange (2010–2024) Apollo, Apollo; Hariani, Swarmilah; Herliansyah, Yudhi
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2284

Abstract

This study investigates the interpretive and philosophical dimensions of financial reporting practices on the Indonesia Stock Exchange (IDX) from 2010 to 2024, through the lens of classical and contemporary hermeneutics. Rooted in the traditions of Friedrich Schleiermacher, Wilhelm Dilthey, Martin Heidegger, and Hans-Georg Gadamer, this research reinterprets financial reports particularly annual and sustainability disclosures not as neutral, technical documents, but as culturally embedded, historically conditioned texts. These documents are viewed as expressions of corporate subjectivity and intersubjective engagement with stakeholders, regulators, and the public. The research adopts a qualitative interpretive methodology, emphasizing textual exegesis over empirical generalization. Drawing on the hermeneutic principles of pre-understanding, historicality, and the fusion of horizons, this paper performs a layered reading of selected financial statements from Indonesian public companies across multiple sectors. The study highlights how financial narratives evolve in language, structure, tone, and ethical framing over time. The novelty of this research lies in the formulation of a new conceptual framework: Narrative Legitimacy Construction Theory (NLCT). NLCT posits that financial reporting is not merely about compliance or representation, but a dynamic narrative strategy used by firms to construct legitimacy in fluctuating political-economic environments. This theory integrates hermeneutic phenomenology with semiotic accounting, showing how meaning-making in financial texts reflects deeper ontological claims about value, risk, time, and responsibility. The findings reveal a shift from mechanistic, number-driven disclosure to ethically resonant narratives, particularly after the implementation of digital transparency frameworks and sustainability mandates. Companies strategically deploy metaphors, temporal references, and identity claims to construct a coherent and persuasive corporate image. This research contributes to the development of post-positivist accounting thought, expands the hermeneutic approach to financial analysis, and informs practitioners and regulators about the embedded ethical and narrative dimensions of financial communication.
Determinants Of The Quality Of Audit Services Moderated By The Auditor's Professional Ethics In The Public Accounting Office Of The South Jakarta Region Anisa Trisnowati, Dian; Apollo, Apollo
Devotion : Journal of Research and Community Service Vol. 3 No. 13 (2022): Special Issue
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v3i13.265

Abstract

The COVID-19 pandemic affected audit quality due to various policies implemented by the government itself to deal with the pandemic, such as social distancing, work from home and even lockdowns which made it difficult for auditors to verify the findings they obtained during the audit. auditors who cannot perform audit procedures in accordance with applicable auditing standards, the auditors cannot issue quality audit reports and provide opinions that are not in accordance with the audit standard code of ethics, meaning that they do not apply professional audit ethics so that the auditor does not have the competence, professionalism and may not have the ability to manage information technology. This research is a quantitative research with primary data. The data collection technique used a questionnaire that was distributed to respondents to auditors working at KAP with active status in the South Jakarta area, with a total sample of 97 auditors. The results showed that the application of information technology, competence, and professionalism had a significant effect on the quality of audit services. As well as professional ethics of auditors is able to strengthen the relationship between the application of information technology, competence, and professionalism to the quality of audit services
Phenomenology of fiscal consciousness: A philosophical inquiry into narratives and ethics of taxation in the Indonesian Stock Exchange (2004–2024) Apollo, Apollo
Jurnal Bisnis Mahasiswa Vol 5 No 5 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.826

Abstract

This study introduces the Phenomenology of Fiscal Consciousness (PFC) as a framework for interpreting taxation in the Indonesian Stock Exchange (IDX, 2004–2024) beyond economic rationality, emphasizing existential, ethical, and spiritual dimensions. The dataset includes 22 audit reports on tax-related fraud, covering two pharmaceutical firms, two telecommunications companies, two aviation corporations, two insurance and investment SOEs, two construction firms, two property developers, one state-owned steel manufacturer, and 9 cases in food, manufacturing, and mixed enterprises. Additionally, 21 semi-structured interviews with auditors, regulators, investors, consultants, and journalists, along with corporate ESG and sustainability reports, were analyzed. Cases and participants were selected based on their regulatory significance, ethical relevance, and sectoral diversity. The study applies phenomenological reduction (epoché) to suspend positivist assumptions and reveal lived experiences of fiscal responsibility. Rigor is reinforced through triangulation of documents, narratives, and interviews, integrating Western phenomenology with Eastern mindfulness ethics. Findings show three constellations: (1) legality versus legitimacy, where audit texts convey symbolic suspicion; (2) taxpayer consciousness as a moral-symbolic formation shaped by guilt and responsibility; and (3) spiritualization of fiscal narratives through ESG discourse, reframing compliance as mindful care and interbeing. PFC reimagines taxation not as a legal compulsion but as an embodied, intersubjective, and ethical-spiritual practice.
Design and Construction of Wind Turbine-Solar Panel System Prototype for Water Supply Control Yunus, A.M Shiddiq; Mulyadi, Musrady; Apollo, Apollo; Rinaldi Wahid, Rifqy; Zalsabillah, Rima
INTEK: Jurnal Penelitian Vol 8 No 2 (2021): October 2021
Publisher : Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/intek.v8i2.3015

Abstract

Water supply is a crucial for human lives, not only for daily activities but also for secondary purposes such as for watering garden, paddy fields etc. There are many efforts of human in fulfilling their water supply needs. Most of water supply is provided by using electric motor pumps which in certain cases might increase the financial cost. In this paper, wind energy is applied to pumping water mechanically whilst it combines with solar panel which works to pump water during less wind speed condition. The micro-controller Arduino-Uno is employed to manage the collaboration operation between wind and solar panel. The design concept and construction are presented and discussed. The operation results exhibit good operation performance and could be developed for the real application.
THE EFFECT OF STATEGIC MANAGEMENT ON MANAGERIAL PERFORMANCE WITH STRATEGIC IMPLEMENTATION AS A MODERATING VARIABLES (EMPIRICAL STUDY OF THE PULO GADUNG INDUSTRIAL AREA, JAKARTA) Apollo, Apollo
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 4 (2020): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v1i4.547

Abstract

This study aims to obtain empirical evidence of the influence of external factors, internal factors, strategic planning, strategic implementation on managerial performance. The research unit is 66 respondents on Banking in Jakarta. Methods of analysis tools using path analysis or a combination of correlation and regression to determine the effect of partially or simultaneously. This study was conducted with two models: 1st Model: Influence of External Factors (X1), Internal Factors (X2), Strategic Planning (X3), and the Strategic Implementation (M) on Managerial Performance (Y) either partially or simultaneously among others: partially: the influence of external factors (X1) on managerial performance (Y) of 75.8 % significantly by 0,011, or 11 %, the effect of internal factors (X2) on managerial performance (Y) equal to 61.8 % of non significant ; influence planning strategic (X3) on managerial performance (Y) equal to 74.2 % of non significant ; influence the strategic implementation (M) on managerial performance (Y) by 5 % non- significant . Simultaneously: the influence of external factors (X1), internal factors (X2), strategic planning (X3), and strategic implementation (M) on managerial performance (Y) by a significant 60.2 %. 2nd Model: Influence of External Factors (X1), Internal Factors (X2), and Strategic Planning (X3), the Managerial Performance (Y) with Strategic Implementation (M) as a moderating variable either partially or simultaneously among others: The results of this study have consistency with the entire framework, literature review, and previous studies . The suggestion for the study: (a) for the development of advanced management accounting research is needed outside the model, such other factors which managerial performance (b) to formulate clear policies and management needs to be more concrete criteria above considerations external factors, internal factors, strategic planning, and implementing strategies to improve the performance of managerial
Co-Authors A. M. Shiddiq Yunus A.M Shiddiq Yunus Abdul Rahim Achmad Yoga Issaniyah Adhy Purnama, Adhy Adi Suryatman Adi Taufik Samara Agustina Kurniasih Aini Syahrunnisa Akbar Tanjung Amrul Ariyansyah G Andareas Pangkung Andi Aswarriansyah Andi Fathin Faruq R Anisa Trisnowati, Dian Anjarwati, Sri Arham Muhazzaf Arman Jaya Aswarriansyah, Andi Eko Kurnala Elis Lisnawati ENDRI ENDRI Fefrianto Muh Surahman G, Amrul Ariyansyah Guntur Agus Sucipto Herman Nauwir Indriyani Indriyani Irama, Rudi Jamal Jamal Jamal Jamal Jumadi Tangko Kurnala, Eko La Ode Musa Leni Hartati Lin Oktris Lucky Nugroho Mahyati Mahyati Muhammad Andika, Muhammad Muhammad Julham Hamzah Muhammad Nuzul Muhammad Ridwan Hidayat Muhammad Ruswandi Djalal Muhammad Syar Mulid MUHAMMAD YUSUF Muhazzaf, Arham Mulid, Muhammad Syar Musrady Mulyadi Rastutu Rastutu Remigius Tandioga Rian Pratama Rian Pratama Ridwansa Ridwansa Rinaldi Wahid, Rifqy Ronny Andesto Siregar, Zufri Hasrudy Soeharjoto, Soeharjoto Sonong Sumardi Sumardi Suryanto Suryanto Suryatman, Adi Suyitno Suyitno Swarmilah Hariani Syaparudin, Syaparudin Syaviq, Muhammad Kholdun Titiek Israwati Triandani, Megi Yananto Mihadi Putra Yudhi Herliansyah Zalsabillah, Rima Zulkifli Akmar