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THE ANALYSIS OF CSR PRACTICE IN PT. TELKOM (Case Study on CDC PT TELKOM MALANG) Salama, Maria Dias Ika; Adib, Noval
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This descriptive qualitative study aims to analyze the CSR practices in PT TELKOM, whether it performs in accordance with the principles of CSR. Beside the practice of CSR in PT TELKOM Malang, the problem and solutions occurred in the implementation of CSR in PT TELKOM also are discussed. Case study  is employed as the research design  to answer the research questions. Furthermore, the data collection methods used in this study  are  interview, documentation and observation. The results in this study  reveals  that first, CSR practices in PT TELKOM are performed by supporting unit named Community Development Center (CDC). CDC has two main programs  that are Partnership Program and Community Development Program. Through these two programs CSR practices in PT TELKOM has been implemented    in accordance with the  CSR regulations in Indonesia namely,  Finance  Minister  of Indonesia  Decision No. 1232/KMK.013 /1989 about  Guidelines for Development Low-Income Entrepreneurs and Cooperatives through State-Owned Enterprises,  Act No. 19 of 2003 about  State-Owned Enterprises and Regulation of State-Owned Enterprises Minister Per-05/MBU/2007. Second, the problem occurred in the implementation of CSR in PT TELKOM is bad credit. The solution performed to overcome the existing problem should not be contrast with the CSR  regulation in Indonesia and should prioritize the public interest around the company. There are four steps are applied as the solution  such as  reminding call, reminding letter, direct visit to the business location or domicile of the partners and credit payment rescheduling.Key words:  Corporate Responsibility, Regulation, Indonesia, Implementation of CSR, PT Telekomunikasi Indonesia Tbk.
ANALISIS KOMPETITOR LEMBAGA KEUANGAN SYARIAH: STUDI KASUS PADA KJKS BMT BINA INSAN MANDIRI TUBAN DAN BANK THITHIL DI KABUPATEN TUBAN Shofiyah, Aniyatus; Adib, Noval
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini bertujuan untuk mengetahui eksistensi bank thithil (rentenir) di Kabupaten Tuban, faktor-faktor yang mempengaruhi minat masyarakat terhadap bank thithil, minat  masyarakat terhadap KJKS BMT Bina Insan Mandiri Tuban (BMT BIM), serta upaya BMT BIM dalam menggeser eksistensi bank thithil dan meningkatkan minat masyarakat terhadap BMT. Penelitian ini menggunakan metode kualitatif dengan teknik wawancara mendalam (indepth interview). Penelitian ini juga menggunakan pendekatan penelitian studi kasus untuk mengetahui gejala atau situasi sosial. Hasil penelitian ini adalah eksistensi bank thithil di Kabupaten Tuban masih ada dan diminati oleh para pedagang pasar tradisional di Kabupaten Tuban. Faktor-faktor yang mempengaruhi minat masyarakat terhadap bank thithil adalah kemudahan transaksi dan proses pencairan, pola hubungan yang erat antara masyarakat dengan bank thithil dan fleksibilitas proses angsuran pinjaman. Selama ini, masyarakat masih meminati produk simpanan daripada produk pembiayaan BMT BIM. Upaya BMT BIM dalam menggeser eksistensi bank thithil di antaranya penetapan strategi pembiayaan tanpa agunan, sistem jaminan berupa tabungan, variasi produk yang sesuai dengan kebutuhan masyarakat, program pembinaan dan pelatihan manajemen pada anggota, serta sistem pelayanan home service. Keywords: Kompetitor, Bank Thithil, BMT BIM, Wawancara Mendalam (Indepth Interview), Minat Masyarakat dan Upaya.
Analisis Perbandingan Kinerja Keuangan Pemerintah Daerah Kota/Kabupaten Di Indonesia Sebelum Dan Setelah Pemekaran Mengkuningtyas, Yeni; Adib, Noval
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This research aims to explore whether there are financial performance differences of local government  before  and  after  region  expansion.  The  financial  performance  of  local government   is   measured   by   financial   ratio   includes   financial   independence   ratio, effectiveness of local revenue ratio, efficiency ratio, accordance of capital expenditure ratio and  growth  of  local  revenue  ratio.  This  research  population  are  districts  or  cities  in Indonesia that expanded during 2008. The sample used in this research are 17 regions with purposive sampling methods. The data used in this research is secondary data from The Audit Board of the Republic of Indonesia (BPK RI). The data analysis technique used in this research are financial ratio and t-test (paired sample test). The t-test result shows that there is no significant value of financial independence ratio, effectiveness of local revenue ratio, efficiency ratio, accordance of capital expenditure ratio and growth of local revenue ratio. It can be concluded that there is no difference about the financial performance of local governments before and after region expansion in financial independence, effectiveness of local revenue, efficiency, accordance of capital expenditure and the growth of local revenue.     Keywords:   financial    performance,    independence,    effectiveness,    efficiency,    capital expenditure, growth, region expansion, local revenue
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.
Ethical values of public accountant: a critical perspective of rational-religious of Hamka Muhammad, Erfan; Sudarma, Made; Djamhuri, Ali; Adib, Noval; Eliwa, Yasser
Journal of Islamic Accounting and Finance Research Vol. 6 No. 2 (2024)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2024.6.2.23095

Abstract

Purpose - This study explores business practices in public accounting firms, particularly in East Java, along with ethical issues raised by the practices.Method - This study applied a qualitative approach in which data were collected through in-depth interviews with 12 public accountants from various public accounting firms. Then, the data were analysed based on a rational-religious perspective as suggested by Buya Hamka.Result - The findings of this study indicated many ethical concerns in public accountant practices, despite they comprehend about ethical standards contained in the professional code of ethics. All those problems were actuated by the financial fulfillment of the public accountant, which deviated from ethical values as signified by Hamka.Implication - Public accountants should implement Hamka’s virtues in professional practices as a reflection of Islamic principles.Originality - This research is the first study that used the virtues of Buya Hamka in public accountant practices.
PENDAMPINGAN DAN PELATIHAN INTERNAL AUDIT SISTEM MANAJEMEN MUTU DAN SISTEM MANAJEMEN K3 Adib, Noval; Subandi, Hendi; Fatmawati, Dian Surya Ayu; Mentari, Theresia
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2024): Volume 5 No. 2 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i2.26365

Abstract

Tujuan dari pengabdian kepada masyarakat ini adalah untuk memberikan pendampingan dan pelatihan Sistem Manajemen Mutu Audit Internal dan Sistem Manajemen K3 di PT BIMA. Hal ini dilakukan sebagai persiapan Sertifikasi ISO 9001:2015 & ISO 45001:2018 sehingga menghasilkan peningkatan kinerja operasional melalui pengurangan proses tindakan korektif dan eliminasi, potensi bahaya, penanganan risiko kecelakaan kerja, peningkatan profitabilitas, dan keunggulan pemasaran serta pengurangan dampak lingkungan sebagai dampak dari pengakuan internasional. Pendampingan ini diperlukan karena adanya kebutuhan untuk dapat meningkatkan kualitas pemahaman PT BIMA dalam persiapan sertifikasi ISO.
Evaluating Environmental Management Accounting of Community-driven Material Recovery Facility (CdRMF) Istigfarin, Wilda Auwalina; Prastiwi, Arum; Shahbudin, Amirul Shah Md; Adib, Noval
Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Vol 23, No 1 (2026): March 2026
Publisher : Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/presipitasi.v23i1.285-306

Abstract

Environmental management accounting (EMA) has gained attention; however, its use in grassroots waste management remains limited, especially in communities with scarce resources. This study explores how community-driven material recovery facilities (CdMRFs), or known as waste banks, Mitra Kita in Blitar, Indonesia, apply EMA principles in their daily operations. The focus is on how local groups adapt accounting practices to maintain accountability, transparency, and sustainability, despite financial and operational constraints. A qualitative case study was conducted through interviews, observations, and document analysis, supported by triangulation and member validation. The findings show that the CdMRF develops practical financial routines for recording expenses, calculating unit costs, and preparing semiannual reports, which strengthen transparency and trust among members. Community participation plays a central role, as routine activities generate financial, social, and ecological value. However, long-term sustainability is challenged by limited managerial skills, dependence on key leaders, and fluctuating waste prices. This study expands EMA discussions by shifting attention from formal institutions to community initiatives in developing contexts. It demonstrates that simplifying accounting can make environmental management more grounded and adaptable. The findings offer guidance for policymakers seeking to strengthen CdMRFs and similar programs within broader circular economy and sustainability efforts.
Exploring Accounting Application Adoption among East Java MSMEs through UTAUT Model Winda Rein Nimas Tasia; Noval Adib; Virginia Nur Rahmanti
Jurnal Akuntansi Vol. 30 No. 1 (2026): January 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v30i1.3445

Abstract

This study aims to analyze the factors influencing the behavior of using accounting applications among Micro, Small, and Medium Enterprises (MSMEs) in East Java using the Unified Theory of Acceptance and Use of Technology (UTAUT) model modified with the addition of a trust variable. Data were collected through a survey of 326 respondents using accounting applications and analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) approach. The results showed that performance expectancy, social influence, and trust significantly influenced behavioral intention, while effort expectancy did not. Facilitating conditions and behavioral intention significantly influenced use behavior. Moderation tests showed that only experience moderated the effect of social influence on behavioral intention, while gender, age, and voluntariness of use did not significantly influence.