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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
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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Understanding Responsibility Accounting at KUD BATU Annisa Rahmawati; Ari Kamayanti
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This thesis aims to understand and to gain understanding of the responsibility accounting and itspractice at the KUD BATU of Batu city. Qualitative methods are employed through in-depthinterviews to three actors of KUD BATU who have served as the core committee and have beenworking in KUD BATU for more than 36 years. The results of the interviews are used in this studyin order to obtain valid and accurate data. This study examines issues related to theinterpretation of responsibility accounting and its implementation in KUD BATU. Since 2005,KUD BATU had been implementing responsibility accounting. The organizational structure ofKUD BATU was already satisfying. The effective budgeting and cooperation had alreadyseparated controllable and uncontrollable costs, but the accountability reports writing did notinvolve lower management. The perpetrators of KUD BATU interpreted that responsibilityaccounting was essential for KUD BATU because it provided accurate transaction / financialstatements. Since the implementation of responsibility accounting systems, the financial system ofKUD BATU had been more orderly, structured, and consistent. More effective budgeting andaccountability reports were created to provide income that could increase the make milkproduction of KUD BATU.Key Word: Responsibility accounting, organization structure, planning, implementation,reporting.
MEMAKNAI PEMAHAMAN AKUNTANSI DENGAN PEMAHAMAN ETIKA AKUNTAN(SI) MAHASISWA: STUDI FENOMENOLOGI Wiranata Putra; Ari Kamayanti
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini dilatarbelakangi oleh fenomena pendidikan akuntansi yang seringkali mengabaikan pembangunan intelektual manusia seutuhnya (intelektual, spritual, dan emosional). Penelitian ini bertujuan untuk memotret keterkaitan  pemahaman akuntansi dengan pemahaman etika akuntan(si). Dalam rangka memaknai dan memahami kembali keterkaitan antara pemahaman akuntansi dan pemahaman etika akuntan(si) digunakan fenomenologi sebagai metodelogi penelitian. Metode fenomenologi dianggap mampu untuk mengeksplorasi kesadaran dan pemahaman akuntansi dan etika. Dari penelitian ini ditemukan bahwa tingkat pemahaman akuntansi (berbasis teknis atau berbasis nilai) memiliki implikasi terhadap pemahaman etika akuntan(si). Selain itu penelitian ini mampu mengindikasikan bahwa pemahaman akuntansi dan etika ternyata tidak konsisten dengan tingkat pendidikan. Kata kunci : Pemahaman akuntansi, pemahaman etika akuntan(si), Pendidikan Akuntansi, Pendidikan Agama, Hati Nurani, Fenomenologi
UNDERSTANDING OF SUSTAINABILITY REPORT: SEMIOTIC APPROACH Khaula Kharisma Zakhrani; Ari Kamayanti
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The development of industrial sector is followed by increasing environment awareness. Along with that, company is not only obliged to make financial statement but also sustainability report. Sustainability report includes economic, social, and environmental condition of a company. This research presents an understanding of sustainability report from semiotic viewpoint. This research examines environmental aspect of Sustainability Report PT. Aneka Tambang Tbk, in 2011. Generally the research findings are divided into visual analysis and text analysis. The findings show that visual and textual appearances are supporting each other to create an image which is desired by the company. Sometimes, sustainability report becomes a tool for company to mask the reality.   Keywords: sustainability report, semiotic
RETORIKA PENGUNGKAPAN CSR MELALUI ANALISIS SEMIOTIK PADA PERUSAHAAN PEMENANG ISRA 2013 (PT KALTIM PRIMA COAL) Atika Dewi Oktanti; Ari Kamayanti
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Corporate Social Responsibility (CSR) menjadi kajian yang marak untuk dibahas akhir-akhir ini. Perusahaan dituntut untuk tidak hanya memusatkan perhatiannya pada keuntungan saja, namun juga menempatkan perhatian besar untuk dapat berkontribusi kepada masyarakat dan lingkungan. Hal ini  didasarkan bahwa masyarakat dan lingkungan merupakan aspek penting untuk keberlanjutan perusahaan. Tujuan dari penelitian ini adalah untuk memahami retorika pengungkapan CSR PT Kaltim Prima Coal (KPC) sebagai pemenang ISRA 2013 dengan menggunakan analisis semiotik. Hasil penelitian menunjukkan aktivitas CSR telah dilakukan oleh KPC untuk meyakinkan stakeholder bahwa perusahaan sangat peduli terhadap isu-isu sosial dan lingkungan melalui pembentukan citra perusahaan. Di sisi lain temuan pada pemberitaan di media massa menunjukkan berbagai kasus terkait aktivitas CSR KPC yang mendukung kebenaran adanya retorika pada pengungkapan CSR KPC.Kata Kunci: CSR, Laporan Berkelanjutan, Retorika, Analisis Semiotik
The Implementation of Household Accounting in Families Owning Micro Scale Businesses Arief Prima Raharjo; Ari Kamayanti
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Household accounting is not a new discipline there are a lot of researchabout household accounting outside Indonesia. Although a lot of research abouthousehold accounting outside Indonesia but in Indonesia only little research abouthousehold accounting are published, particularly household accountingimplementation in conjugal and extended family owning micro scale businesses.This research purpose is to explain how the implementation of householdaccounting in conjugal family and extended family owning micro scale businessesusing interpretive paradigm. The results of this research are in conjugal familyowning micro scale business they implement household accounting but there is adifferent about accounting in the business. In extended family owning micro scalebusiness household accounting is implemented in the family but it is contrary withthe business. Another interesting finding is wives are trusted by husbands fordisposable and small nominal goods like household appliances, and vegetables butfor goods with big nominal and have long term economic age like refrigerator,motorcycle, and car, husbands involve in decision making. Values exist inhousehold accounting practice are: trust, not redundant (mubazir), religious,preventive, halal, visionary, effective, and efficient.Keywords: Household Accounting, Family Accounting, Conjugal Family,Extended Family, Micro Scale Business, Interpretive
EXPLORING THE INTERPRETATION OF BALIK MODAL AS “THE OTHER” BREAK EVEN POINT: A HERMENEUTIC ROMANTICS STUDY Dimas Ramadhan Putra; Ari Kamayanti
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The accounting nowadays supports the capitalism. In this view, profit has been the cause of capitalism. Capitalism encourages private business to gain profit. However, there is ‘other’ accounting practice that does not seem to always end up in achieving profit as the main goal. This research is to explore the interpretation of balik modal as the other meaning of Break Even Point (BEP) using hermeneutics romantics approach. The result of this research is that there are different interpretations of balik modal as well as the underlying values. The first informant interpret that his balik modal is kulak equals to dapet where kulak is the money that he spends for raw and supplementary materials and dapet is his income or his selling. The other informant concept is Kulak = Dapet + Setoran. This is the comparison between Cak To, Mas Ambon, and the conventional BEP from the research that has been conducted before.   Keywords: Bakso, Break Even Point, Balik Modal, Hermeneutic Romantics
PEMAHAMAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI: STUDI FENOMENOLOGI Firda Khairunnisa; Ari Kamayanti
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan mengetahui secara mendalam bagaimana wajib pajak orang pribadi memahami kepatuhan wajib pajak. Penelitian ini menggunakan pendekatan fenomenologi. Teknik pengumpulan data yang digunakan adalah wawancara. Wawancara ditujukan kepada dua informan yang terdiri dari satu orang pegawai swasta pada perusahaan asing dan satu orang yang memiliki usaha di bidang mebel. Alasan pemilihan pegawai swasta dan seorang pengusaha mebel sebagai informan adalah perbedaan perilaku di antara keduanya. Informan pertama memiliki latar belakang patuh terhadap pajak, sedangkan informan dua memiliki latar belakang kurang patuh pada pajak. Hasil penelitian ini menunjukkan bahwa sebagai wajib pajak, informan telah memahami kepatuhan sebagai bentuk kewajiban, kontribusi kepada masyarakat dan tanggung jawab sebagai warga negara yang baik dan patuh terhadap peraturan yang berlaku. Pada dasarnya informan telah menyadari bahwa sebagai warga negara yang baik dan taat terhadap peraturan, informan harus patuh terhadap pajak. Namun, pemahaman yang berbeda mengenai pemahaman terhadap kepatuhan pajak, membuat kedua informan memiliki perilaku yang berbeda.Kata Kunci: wajib pajak, pegawai swasta, pengusaha mebel, pemahamankepatuhan wajib pajak, fenomenologi
“Memahami Retorika Laporan CSR PT Kaltim Prima Coal 2012 Melalui Analisis Framing” Ranella Pasang Arungla’bi’; Ari Kamayanti
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Today the company is required to no longer just for a profit-oriented, but also on the social and environmental aspects. Crash various cases of negative externalities harm people and the environment and encourage people to bring condemnation demanding the company business expectations changed to also ignore the social and environmental aspects. People's interest in a company that cares about social and environmental slowly increasing. This was disclosed by the findings PPM Institute of Management Indonesia in 2006 in Maulida (2013) that in addition to the quality and brand, a major concern of consumers in selecting products to purchase, corporate social responsibility is also an important consideration for consumers on shooping. So it was inevitable that CSR activities can boost the company's positive reputation in the eyes of stakeholders. One of the media's performance disclosure of CSR activities of the company is through the presentation of CSR report. CSR report is important because through the presence, the stakeholders knowingly reporting on all efforts made ​​by the company in realizing sustainable development, then stakehloder also may use this information in making decisions. CSR reports can also use to evaluating and  improving  the companies performance on social and environmental aspects. CSR report is one of the realities of products constructions. The content of CSR reports is almost entirely contained story of the company in the form of narrative. CSR report also contains positive or negative rhetoric. Rhetoric formed will produce framing. The purpose of this research is to understand the rhetoric of CSR reports of  PT KPC using framing analysis and constructivism  research approaches. Keywords: CSR Report, Sustainable Development, Rhetoric, Framing Analysis
STORYTELLING AS AN ALTERNATIVE OF TEACHING (CRITICAL) ACCOUNTING THEORY Ari Kamayanti; Novrida Qudsi Lutfillah
Jurnal Akuntansi Multiparadigma Vol 13, No 1 (2022): Jurnal Akuntansi Multiparadigma (April 2022 - Agustus 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.13.1.13

Abstract

Abstrak – Storytelling sebagai Alternatif Pengajaran (Kritis) Teori AkuntansiTujuan Utama – Artikel ini  bertujuan memberi alternatif metode pembelajaran teori akuntansi secara kritis melalui penyampaian cerita dalam novel Konpira(kuntan)si.Metode – Pendekatan konstruktif berbasis Paradigma Nusantara dengan nilai-nilai Islam dan ajaran Jawa digunakan untuk menyajikan cerita dalam Konspira(kuntan)si. Selain itu, pendekatan naratif digunakan untuk menggambarkan respon siswa terhadap model pengajaran tersebut.  Temuan Utama –Temuan menunjukkan bahwa melalui storytelling, mahasiswa dapat lebih memahami teori akuntansi sekaligus membangkitkan pemikiran kritisnya. Mahasiswa menyukai pembelajaran ini karena selain mudah dipahami, proses belajar lebih menyenangkan dan seru. Kesadaran kritis juga dapat terbangun.Implikasi Teori dan Kebijakan – Artikel ini memberikan alternatif strategi pembelajaran mata kuliah teori akuntansi dengan storytelling. Pembelajaran ini memungkinkan mahasiswa menguasai muatan materi sekaligus membangkitkan kesadaran kritis. Kebaruan Penelitian – Artikel ini memberikan kontribusi bagaimana diskursus teori akuntansi dapat disajikan melalui karya sastra berbasis nilai Nusantara. Abstract – Storytelling as an Alternative to Teaching (Critical) Accounting TheoryMain Purpose – This article aims to provide an alternative method of critically learning accounting theory through storytelling in the "Konpira(kuntan)si" novel.Method - A constructive approach based on the Nusantara Paradigm with Islamic values and Javanese teachings is used to present the story in "Konspira(kuntan)si." In addition, a narrative approach is used to describe students' responses to the teaching model.Main Findings – The findings show that students can better learn accounting theory and generate critical thinking through storytelling. Students like this learning because, apart from being easy to understand, the learning process is more fun and exciting. Critical awareness can also be awakened.Theory and Practical Implications – This article provides an alternative learning strategy for accounting theory courses with storytelling. This learning allows students to master the material's content and raise critical awareness.Novelty– This article contributes to how accounting theory discourse can be presented through Indonesian values-based literature.
TO CONCUR OR CONQUER? REDIRECTING [VOCATIONAL] ACCOUNTING EDUCATION Ari Kamayanti
Jurnal Akuntansi Multiparadigma Vol 11, No 1 (2020): Jurnal Akuntansi Multiparadigma (April 2020 - Agustus 2020)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2020.11.1.03

Abstract

Abstrak: Mengikuti atau Menaklukkan? Mengarah-ulangkan Pendidikan Akuntansi [Vokasi] Artikel ini membahas masalah kritis dalam pendidikan [vokasi] akuntansi di tengah revolusi industri 4.0. Artikel ini menggunakan pendekatan refleksif, melalui pembacaan kritis atas fenomena dan mendasarkannya pada nilai-nilai Islam, sebagai metode. Artikel ini membuktikan bahwa dualitas pendidikan akuntansi akademik dan vokasi membentuk akuntan industri yang terjebak dan patuh pada kepentingan kapitalis. Di tengah arus Revolusi Industri 4.0 yang semakin menegasikan Tuhan, pendidikan akuntansi [vokasi] seyogyanya mengajarkan etika-religius, melibatkan siswa dalam konstruksi realitas, mendorong kewirausahaan berbasis religiositas, dan memastikan penguasaan atas teknologi informasi.                                                                                                    Abstract: To Concur or Conquer? Redirecting (Vocational) Accounting Education. This article discusses critical issues in (vocational) accounting education amid the industrial revolution 4.0. This article uses a reflexive approach, through the critical reading of phenomena and basing them on Islamic values, as a method. This article proves that the duality of academic and vocational accounting education forms an industrial accountant who is trapped and complies with capitalist interests. Amid the current Industrial Revolution 4.0 which has negated God, (vocational) accounting education should teach religious ethics, involve students in the construction of reality, encourage entrepreneurship based on religiosity, and ensure mastery of information technology.  
Co-Authors Achadiar Redy Setiawan Achdiar Redy Setiawan Achdiar Redy Setiawan Achmad Fawaid As’ad Afriadi, Wahyu Ahmad Djalaluddin Ahmad Jarnuzi Ahmad, Arisona Aji Dedi Mularwaman Aji Dedi Mulawarman Ali Djamhuri Amelia Indah Kusdewanti Amelia Indah Kusdewanti Anisa Sherlyta ANNISA RAHMAWATI Annisa Rahmawati Annisa Sekar Mulia 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 Arungla’bi’, Ranella Pasang Asdani, Andi Asfi Manzilati Atika Dewi Oktanti Ayu Widjayanti AYU WIDYANINGRUM Ayu Widyaningrum Bahiroh, Lu’luil Bambang Budiprayitno Darti Djuharni DEDI MULAWARMAN Dhea Ayu Melina Diah Nurdiwaty Diana Rino Putri Dimas Ramadhan Putra Eka Findi Tresnawati 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 Khairunnisa, Firda 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 Oktanti, Atika Dewi 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 Sherlyta, Anisa 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