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Journal : The International Journal of Accounting and Business Society

The Nature of Contract in E-Money Gopay Top-Up Transactions Syam, Muhammad Agus; Rosidi; Adib, Noval
The International Journal of Accounting and Business Society Vol. 32 No. 3 (2024): The International Journal of Accounting and Business Society (December 2024 -
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.2.719

Abstract

Purpose — This paper attempts to explore the nature of the contract of Gopay balance top-up transactions through the accounting treatment applied by the Gopay e-money issuer and to find out the legal status of the discount and cashback provided by the Gopay e-money issuer. Design/methodology/approach — To know the law of a case, we need to look at the reality of that case. Through in-depth interviews with expert informants and exploring existing regulations, this paper finds conical realities in the contracts used in Gopay balance top-up transactions. Findings — The results of the search that has been carried out on the realities in the field and related regulations show that the Gopay balance top-up transaction uses the Qardh contract. So discounts and cashback are benefits provided by Gopay to Gopay users. Practical implications — Gopay e-money publishers should pay attention to the application of giving discounts and cashback to their users to avoid things that are prohibited by Islamic law. In addition, Gopay's business process must also ensure that the contract used is by Gopay's goals. Originality/value — This paper dissects Gopay balance top-up transaction activities from the accounting recognition point of view while also paying attention to other aspects closely related to the top-up transaction activity. This paper also presents novelty through data analysis techniques that support contemporary muamalat problems. Hopefully, this paper can add insight to the public, especially Gopay e-money users, regarding the Gopay e-money process business. Keywords — Accounting treatment, nature of the contract, top-up transactions, discounts, cashback. Paper type — Case study
The value of the local wisdom of Karma phala in the practice of accountability of the traditional system of the village of Tenganan Pegurinsingan Dharmawan, Nyoman Ari Surya; Hariadi, Bambang; Adib, Noval
The International Journal of Accounting and Business Society Vol. 31 No. 2 (2023): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2023.31.2.696

Abstract

Objective – This study wants to uncover the value of local wisdom behind the accountability practices implemented by the Balinese Customary Institutions. Design-Method—This type of research is qualitative and uses an ethnomethodological approach. This approach is chosen to explore research problems by understanding the daily life of the subject being studied. Findings—This study found that accountability practices applied to Indigenous institutions are certainly based on phala karma. Karma phala is rooted in two words: karma, which means "deed" or "action," and phala, which means "fruit" or "result." Karma phala means "the fruit of deeds," both what has been done and what will be done. Originality—Praktik accountability and karma phala are two uncertain concepts that cannot be separated if they are connected with responsibility, deeds, and rewards.  Research Implications – This study found that honesty and fear of karma phala led members in Indigenous institutions to work honestly and transparently to create accountability that family because of the customary customs of the people who uphold the existing and applicable awig-awig
The Need for Ethics Audit: Its Relevance and Importance in Government Organizations (Case Study of Indonesian Government) Setiawaty, Agus; Ludigdo, Unti; Adib, Noval
The International Journal of Accounting and Business Society Vol. 31 No. 3 (2023): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2023.31.3.700

Abstract

Purpose—This paper aims to explore the emergent discourse of ethics audit and advance the relevance and importance of ethics audit as an effective way of maintaining an ethical climate in Indonesian government organizations.  Design/Methodology/Approach—This study uses a qualitative approach with Constructivism-Grounded Theory (CGT) analysis to gather field data and find, explore, and formulate findings. CGT is used because the conceptual foundation regarding ethics audit is still developing.  Findings—The findings obtained are that the ethics audit proposed in this study is significantly relevant to creating a better ethical climate in government organizations in Indonesia. The relevance involves an analysis of 3 perspectives, namely the micro, meso, and macro levels. The ethics audit model is proposed to provide a design for action in mitigating ethics violations, a framework to achieve good government governance, and a strategy for governing integrated continuous auditing. Practical Implication—In a situation where the issue of public officials' ethics is being seriously highlighted in society, this study promotes the importance of ethics audits to government organizations. It is hoped that ethics audits will be legitimized as annual practices like the predecessor audits that already exist.  Originality/Value—This study fills the void of the limited discourse on ethics audits in Indonesia. Findings from this research raise the government’s awareness to be more serious about ethics through ethics audits.