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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) 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 BASKARA: Journal of Business and Entrepreneurship 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 Niqosiya: Journal of Economics and Business Research Bussman Journal : Indonesian Journal of Business and Management Indonesian Accounting Research Journal Jurnal Integrasi dan Harmoni Inovatif Ilmu-ilmu Sosial JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Indonesian Journal of Multidisciplinary on Social and Technology JPNM : Jurnal Pustaka Nusantara Multidisiplin 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 Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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MENYIBAK PENYEBAB KETERLAMBATAN PENYELESAIAN LAPORAN KEUANGAN (Studi Kasus pada BKM Bunul Rejo Kota Malang) Y. Yuliati; Made Sudarma; Ari Kamayanti
InFestasi Vol 11, No 2 (2015): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v11i2.1134

Abstract

The background of this research is the high level of delays to complete the financial report which have an impact on the audit process delays and cycle BKM, cause a problem in acquiring fund’s process from APBN and APBD. To explore the understanding of the actors from his experience directly involved in the financial reporting as well as to uncover the reality behind the making of financial reports, case studies are used as an approach to the paradigm intepretif. The results of the analysis from the main informant’s experience, we find that the main problem of financial report’s delay due to internal and external causes which coming from BKM itself. The three main parties were the source of the cause of the delay, namely the preparers of financial statements, the builder and the users of the financial statements.
The Role of Kiai In Establishing The Accountability of The Nahdlatul Ulama Novi Wulandari; Ali Djamhuri; Ari Kamayanti
JPBM (Jurnal Pendidikan Bisnis dan Manajemen) VOL 4, NO.2, SEPTEMBER 2018
Publisher : JPBM (Jurnal Pendidikan Bisnis dan Manajemen)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (804.263 KB) | DOI: 10.17977/um003v4i22018p084

Abstract

The purpose of this research is to analyze and describe in depth the reality of the role of Kiai in establishing the Nahdlatul Ulama (NU) accountability. The research perspective used in this study is to use the interpretive paradigm with qualitative research methods and use a collective case studies approach (collective or multiple case study). The use of collective case studies is carried out because in this study not only carried out at the PBNU central office (Pengurus Besar Nahdlatul Ulama), but also at the regional administrator's office, branch administrator’s office, muslimat administrator’s office, and Islamic boarding school. From the results of the research it was found that besides the role of Kiai, NU also had its own way of accountability. NU's accountability process is called Typical Accountability of Lillahita'ala and Ikhlas in the style of Nahdlatul Ulama.
ICU auditors‟ understanding of achieving good university governance Arisona Ahmad; Ali Djamhuri; Ari Kamayanti
The Indonesian Accounting Review Vol. 6 No. 2 (2016): July - December 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v6i2.605

Abstract

This study aims to determine the Internal Control Unit (ICU) auditors’ under-standing in achieving Good University Governance (GUG) at Jember University (UNEJ). This study uses interpretive phenomenology. Method of data collection is conducted by interviewing the ICU auditors of UNEJ. The research findings indi-cate that the ICU auditors’ understanding in carrying out their function is com-pliant with the ICU charter. Through in-depth interview with informants, it is found noesis, in which the informants’ understanding is not only through the know-ledge and implementation of the existing rules, but also through cultural practices of "mutual support". For Jember University, the ICU plays a critical role in achiev-ing GUG by fixing the governance of the work unit related to non-academic fields that include finance, human resources, goods and services procurement, and public asset management.
Incomprehension, dependency, and distrust in the presentation of fixed asset figures: Front stage dramaturgy Eka Findi Tresnawati; Ali Djamhuri; Ari Kamayanti
The Indonesian Accounting Review Vol. 6 No. 1 (2016): January - June 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v6i1.849

Abstract

This study aims to explore the role of actors in presenting financial statements and those who manage assets in performing the presentation of fixed assets figures in the balance sheet. These actors consist of the major parts in various stories. Dramaturgy was employed as a method to analyze the roles, coupled with an analysis of impression management from John and Pittman Taxonomy. A thorough research review was conducted on the front stage. In some scenes, the actors performed intimidation when forcing other actors to present the asset data instantly. In another time, ingratiation was done to cover the weak-nesses when the assets caretaker felt neglected. The role of self-promotion was performed by the Financial Manager of Regional Work Unit (PPK-SKPD) when he wanted to show that he had worked hard to prepare the balance sheet and refuses to bear the errors when the balance sheet presenting assets data was in trouble. Impression management techniques were used entirely by the actors to show the desired self-image, at certain time and in cer-tain circumstances. The roles played by the actors give rise to the phenomenon that the fixed assets figures presented in the balance sheet rest on the condition of incomprehension, dependency, and distrust between the actors. The presentation of fixed assets figures in the balance sheet shows a series of accounting process filled by conflict, as seen throughout the show. This research is expected to increase the study in the context of academic on the topic of fixed assets, particularly in the public sector (government).
Pengaruh Muatan Etika dalam Pendidikan Akuntansi terhadap Persepsi Etika Mahasiswa (Studi pada Mahasiswa Jurusan Akuntansi Universitas Brawijaya Malang Angkatan 2009) Lita Permata Sari; Ari Kamayanti
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (683.678 KB)

Abstract

This aim of this research is to reveal the influence of the effect of the charge of ethics in accounting education as the duty of spiritual inner reflection, ethical issue, discussion, and resolution of ethical case against ethical perceptions of students. The population of the research is undergraduate students of the Department of Accounting, Faculty of Economics and Business, Brawijaya University, year 2009 currently undergoing an auditing practice and has taken courses in business ethics and professions. The data of this research is taken by using questionnaire as primary data. There were 167 questionnaires given out but only 135 questionnaires which meet the criteria of sampling. This research uses mixed method, as a combination of qualitative and quantitative research methods. To analyze variables, this research uses simple regression analysis. The result shows that the charge of ethics in accounting education has significant influence on  student’s ethics perceptions with 5% significance tolerance. Keywords: Keywords: Charge ethics, ethical perception
PEMAHAMAN AUDITOR ATAS PELAKSANAAN AUDIT MANAJEMEN SUMBER DAYA MANUSIA (Studi Kasus PT Pindad (Persero) Turen Malang) Anisa Sherlyta; Ari Kamayanti
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.226 KB)

Abstract

Penelitian ini dilakukan untuk mengetahui pemahaman auditor atas pelaksanaan audit manajemen atas sumber daya manusia di PT Pindad (Persero) Turen Malang. Metode yang digunakan dalam penelitian ini adalah metode penelitian deskriptif. Metode pengumpulan data yang digunakan adalah wawancara,  email,  observasi, dan dokumentasi. Teknik pengumpulan data menggunakan triangulasi sumber. Metode analisis data dimulai dari tahap reduksi data, penyajian data, dan menarik kesimpulan. Hasil penelitian ini menunjukkan bahwa auditor memahami pelaksanaan audit manajemen SDM penting untuk dilakukan. Audit manajemen SDM dilakukan oleh auditor untuk menilai ketidaksesuaian pelaksanaan manajemen SDM terhadap persyaratan dan peraturan perundangan yang berlaku. Hal ini dibutuhkan untuk melakukan tindakan perbaikan terhadap permasalahan yang terjadi terhadap sumber daya manusia dimiliki.Kata Kunci : Pemahaman Auditor, Audit Manajemen, Sumber Daya Manusia
MENGUNGKAP PEMAHAMAN TENTANG AKUNTANSI DARI SUDUT PANDANG KECERDASAN SPIRITUAL: SEBUAH STUDI FENOMENOLOGI Annisa Sekar Mulia; Ari Kamayanti
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (181.95 KB)

Abstract

Penelitian ini dilatarbelakangi oleh fenomena pendidikan akuntansi yang terlalu didominasi oleh sifat maskulinitasnya yang berfokus pada rasionalitas (Intelektualitas) sehingga mengabaikan berbagai sudut pandang yang seharusnya diintegrasikan sebagai sebuah keutuhan untuk peradaban. Penelitian ini bertujuan untuk mengkaji pemahaman mahasiswa tentang akuntansi menggunakan perspektif kecerdasan spiritual. Dalam rangka mengeksplorasi pemahaman mahasiswa dari perspektif kecerdasan ini, fenomenologi digunakan sebagai metodologi, dengan paradigma interpretif sebagai payung penelitian. Ekplorasi pemahaman dan kesadaran mahasiswa dengan kecerdasan spiritual dilakukan secara mendalam menggunakan Epoche. Temuan mengindikasikan bahwa mahasiswa sudah dapat memahami akuntansi dari kecerdasan spiritual dengan pendapatnya masing-masing, akan tetapi mahasiswa masih terbelenggu dengan karakter (baik karakter pendidik maupun mahasiswa) serta sistem yang sudah mengakar pada pendidikan akuntansi. Dengan adanya hambatan tersebut, diajukan ide bahwa dibutuhkan sebuah usaha agar dapat mengupayakan perubahan dalam pendidikan akuntansi agar dapat mencapai keseimbangan dengan mengintegrasikan berbagai sudut pandang sebagai sebuah keutuhan. Kata kunci: Pemahaman Akuntansi, Kecerdasan Spiritual, Pendidikan Akuntansi, Fenomenologi.
Analisis Implementasi Corporate Social Responsibility (CSR) pada PT. Bage Bungkur (BB) (Samaran) dalam Peningkatan Kesejahteraan Masyarakat Lokal Lingkar Tambang Wahyu Afriadi; Ari Kamayanti
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (677.819 KB)

Abstract

Tujuan dari penelitian ini adalah mengetahui implementasi kegiatan Corporate Social Responsibility (CSR) dari PT. Bage Bungkur (PT. BB) dalam peningkatan kesejahtraan masyarakat lokal lingkar tambang jika dibandingkan dengan pengungkapan laporannya. Penelitian ini dilakukan di Kecamatan M, S, dan J, Kabupaten Suba, Propinsi Nuteba. CSR merupakan tanggungjawab perusahaan kepada masyarakat dimana perusahaan itu berada. Laporan  CSR  merupakan  salah satu  produk  konstruksi  realita. Kandungan  laporan  CSR hampir sepenuhnya berisi tutur cerita perusahaan yang berupa narasi. Tak ayal jika laporan CSR pun mengandung retorika baik bersifat positif ataupun negatif. Penulis menggunakan metode penelitian kualitatif dengan mengkombinasikan pendekatan analisis retorika dan studi kasus. Berdasarkan analisis retorika, didapat temuan bahwa PT. BB berupaya membangun citra positif melalui laporan CSR. Sedangkan pada pendekatan studi kasus, didapat temuan adanya aktivitas dan informasi yang dapat menimbulkan citra negatif. Program pelaksanaan CSR  PT.  Bage  bungkur  yang  berlangsung  selama  ini  ternyata  belum  cukup  efektif mendorong terjadinya peningkatan kesejahteraan bagi masyarakat setempat, khususnya kelompok marginal.   Kata Kunci: CSR, Perusahaan, Laporan CSR, Retorika, Studi Kasus.
Sistem Penggajian pada Sektor Publik (Studi Kasus pada Dinas Pendidikan Kota Malang) Aresty Caesar Delanty SAR; Ari Kamayanti
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (380.577 KB)

Abstract

Economic sector in Indonesia increasingly shows development and progress particularly on the management and supervision occurred in economic activities. This development results in the advancement of the management and quality of accounting information system. Accounting information system is essential not only for the private sector, but also the public sector in to transform economic data into the accounting information which supports the implementation of the payroll system. The system is designed to handle payroll calculation and payment of salaries to civil servants, particularly in the education department. Department of Education is an organization which plays a role in dedicating their services particularly in the field of education toward the community, thus the education department requires information system for performing their activities effectively and efficiently. This study was conducted at the Department of Education of Malang City which has the purpose to understand the payroll system were implemented, the Department of Education of Malang City. Case study approach used in this study through interview, direct observation, documentation, and related literature on payroll system. The results of this study indicate that the payroll system is applied to the Department of Education Malang is good enough and are in compliance with applicable regulations, but there are still some drawbacks, namely, the lack of standard operating procedure (SOP) and there is still some work that is done manually. Therefore, researchers are trying to provide suggestions that may be useful in improving the payroll system at the Department of Education of Malang City.   Keywords: Information System, Accounting, Payroll System
RISET AKUNTANSI KRITIS: PENDEKATAN (NON) FEMINISME TJOET NJAK DHIEN Ari Kamayanti
Jurnal Akuntansi Multiparadigma Vol 4, No 3 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (465.042 KB) | DOI: 10.18202/jamal.2013.12.7203

Abstract

Abstract. Critical Accounting Research: Tjoet Njak Dhien (Non) Feminism Approach. This article examines the growth of feminism as a reaction to the domination of men to women. By comparing ‘men’s’ critical theories and feminism, it is found that they both still possess masculine traits. Western Feminism characters in its variety (Liberal, Radical, Marxist/Socialist, and Postmodern) are filled with the goal to overthrow oppression of men to women without regard to religiosity. This article describes the superiority of Indonesian ‘Non-Feminist’ from Aceh, Tjoet Njak Dhien, who was able to offer liberation and change by embedding the nature of Islamic women. Her lifestyle and struggle become the essence of Tjoet Njak Dhien’s Critical Theory, which is then defined into methodology for critical accounting research.Abstrak. Riset Akuntansi Kritis: Pendekatan (Non) Feminisme Tjoet Njak Dhien. Artikel ini menelaah tumbuhnya Feminisme sebagai reaksi atas dominasi laki-laki atas perempuan. Dengan membandingkan teori kritis ‘laki-laki’ dengan feminisme ditemukan kesamaan karakter maskulinitas. Karakter Feminisme Barat dalam keragamannya (Liberal, Radikal, Marxis/Sosialis, dan Posmoderen) sarat dengan tujuan penggulingan opresi laki-laki terhadap perempuan tanpa mengindahkan religiusitas. Artikel ini menjelaskan keunggulan ‘Non-Feminis’ Indonesia dari Aceh, Tjoet Njak Dhien, yang mampu menawarkan pembebasan dan perubahan dengan fitrah perempuan Islam. Gaya hidup serta perjuangannya menjadi intisari Teori Kritis Tjoet Njak Dhien yang diturunkan ke dalam metodologi untuk riset akuntansi kritis.
Co-Authors Achadiar Redy Setiawan Achdiar Redy Setiawan Achdiar Redy Setiawan Achmad Fawaid As’ad Afriadi, Wahyu Ahmad Djalaluddin Ahmad Jarnuzi Aji Dedi Mularwaman Aji Dedi Mulawarman Ali Djamhuri Ali Djamhuri Amelia Indah Kusdewanti Amelia Indah Kusdewanti Andi Kusuma Indrawan Anik Kusnawati Anisa Sherlyta Anna Isrowiyah Anna Isrowiyah 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 Aulia Hesti Nurrohma 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 Dincahyaning Awanda Oktarina Dita Erlita Cahyani Dyah Metha Nurfitriasih 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 Garnis Fadillah Putri Arabina Ghaleb, Hebah Abdullah Saeed Bin Gugus Irianto Heni Febriyanti Heppy Indah Palupi Ike Nurkusuma Putri Irfansyah, Muhammad Isrowiyah, Anna Iwan Triyuwono Jaswadi, Jaswadi Jazuli, Jazuli Khairunnisa, Firda Khaula Kharisma Zakhrani Kurnia Eka Sari L Agustina 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 Nurmala Ahmar Oktanti, Atika Dewi Oktavia, Siska Putri Padma Adriana Sari Putri Navalina, Ivana Larasati Putri, Diana Rino R Damayanti R. Sapto Hendri Boedi Soesatyo Ranella Pasang Arungla’bi’ Retno WIDIASTUTI Retno Widiastuti Ridho Muhammad Purnomosidi Rita Nataliawati Riwajanti, Nur Indah Safera Nurhaliza Sahril Julianto Sarah Yuliarini, Sarah Sari, Minati Kartika Sayyid Sayyid, Mokhtar Shekara, Nittur Chandra Sherlyta, Anisa Siti Amerieska Siti Asiam Soemaryono Soemaryono Soemaryono Soemaryono, - Sonhaji *), Ferra Ika Wardani Solechan Sri Hudiarini 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