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All Journal EL-MUHASABA Jurnal Pendidikan Akuntansi The Indonesian Accounting Review Jurnal Ilmiah Mahasiswa FEB Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Infestasi JPBM (Jurnal Pendidikan Bisnis dan Manajemen) JABE (Journal of Accounting and Business Education) Media Mahardhika JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen EKUITAS (Jurnal Ekonomi dan Keuangan) Journal of Innovation in Business and Economics IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Journal of Islamic Accounting and Tax (JIATAX) International Journal of Religious and Cultural Studies Oetoesan-Hindia: Telaah Pemikiran Kebangsaan Accounting Profession Journal (APAJI) The Indonesian Journal of Accounting Research Open Access Indonesia Journal of Social Sciences Journal of Community Development Perspektif Akuntansi Indonesian Journal of Sport Management Open Access Indonesia Journal of Social Sciences Bussman Journal : Indonesian Journal of Business and Management JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Ilmiah Ekonomi dan Manajemen Neraca Manajemen, Akuntansi, dan Ekonomi Studi Multidisipliner: Jurnal Kajian Keislaman

Ari Kamayanti

Politeknik Negeri Malang

Author-ID : 231697

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Fenomena Penolakan Auditor Perempuan oleh Auditee Pandalungan Indraswari, Ari Susanti; Ludigdo, Unti; Kamayanti, Ari
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 1, No 3 (2016)
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

AbstractThe study aimed at examining several reasons of the Pandalungan auditees rejection to female auditors from the cultural side of Pandalungan. This study applied a qualitative approach with a model case study and interview as the data collection technique. Acting as the informans are Pandalungan auditees, a female auditor, a cultural observer and a community leader. As a basis of cultural side analysis, seven elements of the universal cultures are used, those are religious system, social system, knowledge system, languages, art, lifelihood and life tool or technology system. The results indicated that the uncooperative attitude shown by the Pandalungan auditees was one of their ways to avoid female auditors who were more conscientious when doing an auditing process. An emergence of todus or embarassment sense was a reaction in response to female auditors findings on their Monitoring Report (LHP), which were simply translated as indication of corruption, thus disturbing the Pandalungan auditees dignity as a sokkla human being (a good and obedient human being).AbstrakPenelitian ini bertujuan menelaah alasan di balik penolakan auditee Pandalungan terhadap auditor perempuan dari sisi budaya Pandalungan. Penelitian ini menggunakan pendekatan kualitatif dengan model penelitian studi kasus dan wawancara sebagai teknik pengumpulan data. Bertindak sebagai informan adalah auditee Pandalungan, auditor perempuan dan budayawan serta tokoh masyarakat. Sebagai sandaran analisis dari sisi budaya, digunakan tujuh unsur budaya universal yaitu sistem religi, sistem kemasyarakatan, sistem pengetahuan, bahasa, kesenian, mata pencaharian dan sistem peralatan hidup atau teknologi. Hasil penelitian ini menunjukkan bahwa sikap tidak kooperatif yang ditunjukkan oleh auditee Pandalungan merupakan salah satu cara mereka menghindari auditor perempuan yang lebih teliti ketika proses pengawasan. Timbulnya rasa todus atau malu adalah reaksi dari temuan auditor perempuan dalam Laporan Hasil Pengawasan (LHP) yang diterjemahkan begitu saja sebagai indikasi korupsi, sehingga mengusik harga diri auditee Pandalungan sebagai manusia sokkla (manusia yang berlaku baik dan menghindari kemaksiatan).

Akuntan(Si) Pitung: Mendobrak Mitos Abnormalitas dan Rasialisme Praktik Akuntansi Kamayanti, Ari
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 2, No 3 (2017)
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Abstract:This article aims to explain and construct justice in accounting thought and practice, that is commonly filled with intellectual racism. This construction is carried out by employing redefinition (not to say deconstruction) of “normality”. Redefinition is necessary to achieve justice as a concept that does not stand in mystical lever or rhetoric. Si Pitung, a Betawian Hero, is the right metaphor for redefinition process for two reasons. First, Si Pitung has been told as tales or urband legend with his actions to fight for justice. Second, Pitung’s action, in essence, is a logical consequence for “normality” redefinition. At the end, the article suggests that accounting can be redefined as fight against this prejudice and to break away from this myth by changing its assumptions. Through accounting, it is normal to accept changes, and abnormal to sustain status quo of reality. Abstrak:Artikel ini bertujuan menjelaskan dan melakukan konstruksi atas aspek keadilan dalam praktik serta pemikiran akuntansi melalui birokrasi yang seringkali rasis dengan trah keilmuan. Konstruksi ini dilakukan melalui redefinisi (jika tidak mau menggunakan kata ‘dekonstruksi’) “normalitas”. Redefinisi ini sangat dibutuhkan untuk mencapai keadilan, sebagai sebuah konsep, yang berada pada tataran mitos atau wacana. Si Pitung, pahlawan Betawi, adalah metafora yang tepat untuk proses redefinisi ini karena dua alasan. Pertama, kajian tentang si Pitung banyak menempatkan tokoh ini sebagai sebuah mitos- urban legend yang aksinya dilakukan untuk mendapatkan keadilan. Kedua, aksi si Pitung pada esensinya merupakan konsekuensi logis atas redefinisi ‘normalitas’. Akhirnya, artikel ini mengusulkan sebuah perubahan asumsi atas normalitas akuntansi agar keadilan tidak menjadi sekadar mitos. Melalui akuntansi, menerima perubahan menuju perbaikan adalah hal yang normal, sedangkan mempertahankan kemapanan kuasa tertentu/status quo adalah hal yang abnormal.

INSTITUSIONALISASI AKUNTANSI SOSIAL PADA PERUM PERHUTANI BLITAR Nurdiwaty, Diah; Djamhuri, Ali; Kamayanti, Ari
Journal of Innovation in Business and Economics Vol 5, No 2 (2014)
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

This study was attempted to describe the institutionalization of social accounting in Indonesian Forestry Company housing in Blitar. This project was a qualitative research which applied case study as the method in order to comprehend the institutionalization of social accounting in Indonesian Forestry Company housing in Blitar in which the liability of its social activities was PKBL (Partnership and Environment Development Program). The results revealed that the social accounting institutionalization process in this program experienced no significant problems; instead, the management provided great supports to the implementation of this program, such as organizing a reconstruction program every month, arranging training program for PKBL staff. In addition, this program encouraged the implementation of new beneficial policies, such as the guarantee provision on PKBL loan for customers and the customers’ exclusion in life insurance. Nevertheless, some documents or regulations concerning the implementation of PKBL activities could not be found completely in this study.

RASIO PRODUK PEMBIAYAAN SYARIAH SEBAGAI DETERMINAN RETURN ON EQUITY BANK UMUM SYARIAH DI INDONESIA Nataliawati, Rita; Kamayanti, Ari; Soemaryono, -; Suyanto, Umar Yeni; Sayyid, Mokhtar
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 4, No 2 (2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

AbstractThis study aims to analyze the effect of the ratio of sharia financing products conducted with mudharabah, musyarakah, murabahah, istishna, and ijarah contracts on the Return On Equity of Sharia Commercial Banks in Indonesia uses multiple linear regression analysis. The research finding that mudharabah, musyarakah, murabahah, ijarah financing have an effect on Return on Equity, while istishna has no effect on Return on Equity of Islamic banks in Indonesia.AbstrakTujuan dari penelitian ini adalah untukmenganalisis pengaruh rasio produk pembiayaan syariah yang dilakukan dengan akad mudharabah,musyarakah, murabahah, istishna, dan ijarah pada Bank Umum Syariah di Indonesiadengan menggunakanrasio Return On Equity. Teknik analisis yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa pembiayaan mudharabah, musyarakah, murabahah, ijarah berpengaruh terhadap Return on Equitydan istishna tidak berpengaruh terhadapReturn on Equity Bank Umum syariah di Indonesia.

SIAPKAH PARA DOSEN AKUNTANSI DI PERGURUAN TINGGI VOKASI DALAM MENYAMBUT DATANGNYA REVOLUSI INDUSTRI 4.0 ? Putri, Diana Rino; Eltivia, Nurafni; Kamayanti, Ari; Jaswadi, Jaswadi
Media Mahardhika Vol 18 No 3 (2020): May 2020
Publisher : STIE Mahardhika

In developing countries such as Indonesia, a large number of academics are unfamiliar with the true meaning of terms such as Big Data, Exabyte, Petabyte, Brontobyte, Artificial Intelligence, Machine Learning, Data Mining, Data Warehousing, Distributed Processing, Grid Computing and Cloud Computing. In this paper, we report the results of a survey carried out to ascertain the current level of awareness regarding Big Data among academics in Vocational College. Respondents to a questionnaire formulated for this purpose. Results of the survey seem to indicate that there is a need for multi-faceted efforts aimed at creating awareness regarding Big Data, the related technologies, challenges and future prospects.

Designing Accounting Information Systems for Primary Cash Receipts and Expenditures in Open ERP-based Retail Units (ODOO) Putri Navalina, Ivana Larasati; Ludfi Djajanto; Ari Kamayanti
Open Access Indonesia Journal of Social Sciences Vol. 4 No. 3 (2021): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v4i2.48

Over time, this type of cooperative business slowly begins to lose its existence due to increasingly fierce business competition. This is because the role of cooperatives, which is identical to the provision of basic foodstuffs for the needs of the community, has now been taken over by the existence of supermarkets both in cities and in the regions. This is due to the influence of the industrial technology revolution 4.0 which requires business people to continue to be able to improve services and offer technology-based convenience so that it has an impact on customer satisfaction. This literature review aims to describe the role of the use of information technology systems for accounting for primary cash receipts and disbursements in cooperatives.

ACCRUALIZATION IN THE PUBLIC SECTOR: THE CASE OF SITUBONDO DISTRICT Sari, Lita Permata; Djamhuri, Ali; Kamayanti, Ari
The International Journal of Accounting and Business Society Vol 22, No 2 (2014): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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

The move from cash to accruals accounting by many governmentsis viewed as an aspect of an ongoing New Public Management agenda designed to achievea more business-like and Performance â€“ focused public sector.This paper examines the process of change in the Situbondo district early adoption of accrual based fiancial reporting. The studyâ€™s main objective is to present a history that identifis the agents of change promoting and facilitating an early adoption of public sector accrual accounting. The main primary data source for this research was interviews with key actors. The result shows that changes from cash basis to the accrual into accrual basis as the Government Regulation No. 71 of 2010.Keywords: accrual accounting, organization change, new institutional theory

TELAAH KRITIS ATAS KONSEP TRIPLE BOTTOM LINE DITINJAU DARI SHARI’ATE ENTERPRISE THEORY Siti Asiam; Ari Kamayanti
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 2 No 1 (2014): Imanensi : Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34202/imanensi.2.1.2014.18-31

Tujuan dari penelitian ini adalah untuk menganalisis konsep triple bottom line ditinjau dari shari’ate enterprise theory. Metode penelitian kualitatif digunakan dalam penelitian ini untuk melakukan tinjauan kritis atas konsep Triple Bottom Line dalam tinjauan Shari’ate Enterprise Theory. Hasil penelitian menunjukkan konsep TBL telah memuat nilai-nilai keadilan, amanah, dan tanggung jawab, namun terdapat perbedaan mendasar terkait dengan landasan dan tujuan utamanya. TBL tidak mampu menangkap nilai-nilai transendental yang melampaui serta nilai teleologikal kedua nilai ini terkait dengan nilai orientasi pada akhirat dan ketundukan manusia kepada Allah SWT.

“Pahit”nya garam: sebuah studi dramaturgi Achmad Fawaid As’ad; Achdiar Redy Setiawan; Aji Dedi Mulawarman; Ari Kamayanti
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 2 No 2 (2017): Imanensi : Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Abstrak Artikel ini menelaah tentang ketertindasan petani garam di Pamekasan Madura. Melalui pendekatan dramaturgi, terungkap kuasa tengkulak dan perusahaan di balik tengkulak mulai dari sebelum proses produksi hingga penjualan garam rakyat. Petani garam tidak mempunyai wewenang untuk menentukan harga jual garam. Tengkulak garam mempunyai otoritas untuk memasok garam ke perusahaan garam dan menekan harga dari petani atas dasar interaksi sosio-budaya. “Pahit”nya garam bagi petani turut dipicu oleh kebijakan pemerintah yang tidak pro petani garam, termasuk kebijakan garam impor yang semakin menekan harga garam rakyat. Abstract This article examines the oppression of salt farmers in Pamekasan Madura. Through discussing dramaturgy, it was revealed the power of middlemen and companies behind middlemen starting from the production process to selling salt of the people. Salt farmers do not have the authority to determine the selling price of salt. Salt middlemen have the authority to supply salt to salt companies and transfer prices from farmers on the basis of socio-cultural relations. The "bitter" salt for farmers is also triggered by government policies that are not pro salt farmers, including important salt policies that increasingly increase people's salt prices.

Co-Authors Achadiar Redy Setiawan Achdiar Redy Setiawan Achdiar Redy Setiawan Achmad Fawaid As’ad Ahmad Djalaluddin Ahmad Jarnuzi Aji Dedi Mularwaman Aji Dedi Mulawarman Ali Djamhuri Amelia Indah Kusdewanti Amelia Indah Kusdewanti Anisa Sherlyta ANNISA RAHMAWATI Annisa Sekar Mulia Aqilla Pradanimas Aresty Caesar Delanty SAR Ari indra Susanti Ari Susanti Indra Swari Arief Prima Raharjo Arief Prima Raharjo Arisona Ahmad Arrayyan Firdaus Asdani, Andi Asfi Manzilati Atika Dewi Oktanti Ayu Widjayanti AYU WIDYANINGRUM Bambang Budiprayitno Darti Djuharni DEDI MULAWARMAN Dhea Ayu Melina Diah Nurdiwaty Diana Rino Putri Dimas Ramadhan Putra Eka Findi Tresnawati Elok Faiqoh Himmah Elvyra Handayani Soedarso Endah Suwarni Fadjar Setiyo Anggraeni Faizah Faizah Firda Khairunnisa Firdaus, Arrayyan Galuh Kartiko Galuh Retno Widowati Galuh Retno Widowati Ghaleb, Hebah Abdullah Saeed Bin Gugus Irianto Heni Febriyanti Hudiarini, Sri Ike Nurkusuma Putri Irfansyah, Muhammad Iwan Triyuwono Jaswadi Jaswadi Jazuli Jazuli Khaula Kharisma Zakhrani Kurnia Eka Sari Latifah Hanum Lia Agustina Lies Ernawati Lita Permata Sari Lita Permata Sari Ludfi Djajanto Lutfillah, Novrida Lutfllah, Novrida Qudsi Lu’luil Bahiroh Made Sudarma Minati Kartika Sari Moch. Bukhori Muslim Novan Bastian Dwi Ardha Novi Wulandari Novrida Qudsi Lutfillah Novrida Qudsi Lutfillah Nur Syamsiyah Nurafni Eltivia Nurfitriasih, Dyah Metha Nurmala Ahmar Oktavia, Siska Putri Putri Navalina, Ivana Larasati Putri, Diana Rino R. Sapto Hendri Boedi Soesatyo Ranella Pasang Arungla’bi’ Retno Widiastuti Ridho Muhammad Purnomosidi Rita Nataliawati Riwajanti, Nur Indah Sahril Julianto Sarah Yuliarini, Sarah Sari, Minati Kartika Sari, Padma Adriana Sayyid Sayyid, Mokhtar Shekara, Nittur Chandra Siti Asiam Soemaryono Soemaryono Soemaryono Soemaryono, - Sonhaji *), Ferra Ika Wardani Solechan Suyanto Tumirin Umar Yeni Suyanto Unti Ludigdo Unti Ludigdo Unti Ludigdo Virginia Nur Rahmanti Wahyu Afriadi Wiranata Putra Y. Yuliati Yona Dwi Yuniar Yusna Yusna

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