Articles
<![CDATA[REVOLUSI AKUNTAN 4.0 ]]>
<![CDATA[Bagas Brian Pratama]]>;
<![CDATA[Nurafni Eltivia]]>;
<![CDATA[Kurnia Ekasari]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 12, No 3 (2021): Jurnal Akuntansi Multiparadigma (Desember 2021 - April 2022) ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2021.12.3.31
<![CDATA[Abstrak – Revolusi Akuntan 4.0Tujuan Utama – Penelitian ini bertujuan untuk menganalisis eksistensi akuntan di masa revolusi industri 4.0 dan bagaimana cara mereka beradaptasi.Metode – Penelitian ini menggunakan metode studi literatur untuk menjelaskan fenomena akuntansi pasca revolusi industri 4.0. Fenomena ini kemudian disintesis untuk merumuskan model strategi yang tepat dalam mempertahankan eksistensi akuntan.Temuan Utama - Hasil analisis memberikan gambaran terhadap adanya teknologi yang mampu menyelesaikan proses akuntansi. Hal ini menjadi dasar untuk dilakukannya sebuah revolusi akuntan 4.0. Revolusi ini merupakan proses restrukturisasi akuntansi yang bertumpu pada evolusi pendidikan akuntansi dan peningkatan profesionalisme akuntan.Implikasi Teori dan Kebijakan – Perubahan teknologi menggeser peran manusia di masa depan. Oleh karena itu perumusan revolusi akuntan 4.0 adalah sebuah strategi dalam menyongsong masa depan.Kebaruan Penelitian – Penelitian ini memberikan gagasan baru terhadap dunia akuntan dengan gerakan revolusi akuntan 4.0. Abstract – 4.0 Accountants Revolution Main Purpose - This study aims to analyze the existence of accountants during industrial revolution 4.0 and how they adapt.Method - This study uses a literature study method to explain the accounting phenomenon after the 4.0 industrial revolution. This phenomenon is then synthesized to formulate an appropriate strategy model in maintaining the existence of accountants.Main Findings - The analysis results provide an overview of the existence of technology that can complete accounting processes. This technology is the basis for carrying out an accountant revolution 4.0. This revolution is a process of accounting restructuring based on the evolution of accounting education and increasing the professionalism of accountants.Theory and Practical Implications - Technological changes will shift the role of humans in the future. Therefore, the formulation of the 4.0 accountants revolution is a strategy to evolve the future.Novelty - This study provides new ideas for the world of accountants with the 4.0 accountants revolution movement.]]>
<![CDATA[Mengungkap Arti Perilaku Etis Menurut Fresh Graduate Akuntansi ]]>
<![CDATA[Khoirin Azaro]]>;
<![CDATA[Kurnia Ekasari]]>;
<![CDATA[Kartika Dewi Sri Susilowati]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 5 No 2 (2020): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaat.v5i2.2110
<![CDATA[This is the field of study that deals with accounting ethics. This turns out to be even more problematic because the emergence of cases involving the accounting profession within a few years has disfigured the credibility of the accounting profession. Every ethical or unethical behavior carried out by accountants depends on each individual. One of the simplest ways of tackling this problem is the presence of education about ethical awareness of accounting skills, especially in a business context that requires relevant reporting. The overall goal of this work was to find out how the meaning of ethical behavior according to accounting fresh graduates. This study uses qualitative approach through interpretative. For this study, we analyzed the data collected from interview. There were 4 participants in this research. From the results, it is clear that ethics in concept and practice is not much different and ethics is something that must appear in every aspect of life. Ethics must be present in individuals and ethics becomes important in the work as a basis for take an action. This conclusion follows from the fact that ethics education influences the accounting practices of fresh graduate accounting.]]>
<![CDATA[Integrasi Budaya dalam Pendidikan Akuntansi untuk Mencapai Keunggulan Kompetitif Lulusan ]]>
<![CDATA[Nurafni Eltivia]]>;
<![CDATA[Kurnia Ekasari]]>;
<![CDATA[Hesti Wahyuni]]>;
<![CDATA[Elvira Handayani Soedarso]]>
<![CDATA[ Assets: Jurnal Akuntansi dan Pendidikan Vol 8, No 2 (2019) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/jap.v8i2.4112
<![CDATA[ABSTRAKPenelitian ini bertujuan untuk mengeksplorasi betapa budaya dapat menjadi alat diferensiasi bagi akuntan untuk mencapai keunggulan kompetitif. Hermeneutik digunakan sebagai alat analisis dalam penelitian untuk mencari nilai luhur yang terdapat dalam filosofi suatu budaya. Filosofi Sedulur Papat Kalimo Pancer (Jawa), Siri na Pacce (Bugis-Makassar), dan Tri Hita Karana (Bali) akan dieksplorasi dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa budaya lokal tersebut memiliki nilai luhur yang bila diinternalisasi dalam pendidikan Akuntansi, akan dapat membawa Akuntan Indonesia memiliki keunggulan kompetitif dalam persaingan global. Nilai-nilai diferensiasi tersebut adalah tersebut adalah Ketuhanan, sinergi dan harmonisasi, dan etos kerja.ABSTRACTThis study attempts to explore how culture can be differentiation instrumental for an accountant to achieve competitive advantage. Hermeneutics will be used to solicit the virtue values of the culture philosophy. Sedulur papat kalimo pancer (Javaneese), Siri na Pacce (Bugis-Makassar), and Tri Hita Karana (Balineese) will be explored in this research. The results of this study indicate that local culture has noble values which, when internalized in Accounting Education will be able to bring competitive advantage in the global competition. Those differentiation value are divinity, synergy and harmonization, and work ethic.]]>
<![CDATA[Analisis Konten terhadap Pengungkapan Etika dan Integritas pada Sustainaibility Reporting ]]>
<![CDATA[Kurnia Ekasari]]>;
<![CDATA[Nurafni Eltivia]]>;
<![CDATA[Elvyra Handayani Soedarso]]>
<![CDATA[ Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 4, No 1 (2019) ]]>
Publisher : <![CDATA[Jur. Akuntansi, Politeknik Negeri Malang ]]>
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<![CDATA[Tujuan dari artikel ini adalah untuk meneliti pengungkapan etika dan integritas dalam pelaporan keberlanjutan Badan Usaha Milik Negara (BUMN) di Indonesia. Metode penelitian adalah analisis konten. metode ini dilakukan melalui pengkodean simbol pada Pelaporan Keberlanjutan dari 22 perusahaan BUMN yang listing di Bursa Efek Indonesia pada tahun 2017. Langkah selanjutnya adalah merekam simbol atau pesan secara sistematis, kemudian menafsirkan hasilnya. Temuan penelitian menunjukkan bahwa semua perusahaan dalam penelitian ini berkomitmen untuk mengungkapkan etika dan integritas. Nilai-nilai etika yang paling banyak diungkapkan adalah integritas, diikuti oleh profesionalisme, keunggulan, fokus pelanggan, tanggung jawab, kepercayaan, jujur, akuntabilitas, ketulusan dan transparansi. Karena penelitian ini adalah penelitian kualitatif, maka disarankan agar penelitian berikutnya dapat memperluas penelitian dengan menggunakan penelitian kuantitatif.]]>
<![CDATA[Perilaku Tidak Etis Akuntan : Melihat dari Persepsi Mahasiswa Akuntansi Politeknik Negeri Malang ]]>
<![CDATA[Ahmad Mustofa]]>;
<![CDATA[Kurnia Ekasari]]>;
<![CDATA[Kartika Dewi Sri Susilowati]]>
<![CDATA[ AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 1, No 2, Juli 2020 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Ujung Pandang ]]>
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DOI: 10.31963/akunsika.v1i2.2120
<![CDATA[The purpose of this research was to determine the effect of ethical orientation of idealism and ethical knowledge on the accountant's unethical behavior from the perception of accounting students. This research was conducted to students majoring in accounting at the State Polytechnic of Malang at least Accounting, Management Accounting, and Finance study programs. The data used are primary data in the form of an online questionnaire (google form). This type of research is a quantitative descriptive using SPSS analysis. The population of this study was 439 students with a sample counted 210 respondents using purposive sampling and the Slovin formula with an accuracy rate of 95%. The results of this study indicate that the ethical orientation of idealism does not significantly influence the accountant's unethical behavior, while ethical knowledge has a negative and significant effect on the accountant's unethical behavior. However, the ethical orientation of idealism and ethical knowledge together significantly influence the accountant's unethical behavior]]>
<![CDATA[Penerapan Akuntabilitas dan Tranparansi Daring pada Penjual E-Commerce dan Media Sosial Menggunakan Metode Netnografi ]]>
<![CDATA[Firda Rahmawati]]>;
<![CDATA[Kurnia Ekasari]]>;
<![CDATA[Kartika Dewi Sri Susilowati]]>
<![CDATA[ AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 3, No 1, Januari 2022 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Ujung Pandang ]]>
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DOI: 10.31963/akunsika.v3i1.2746
<![CDATA[Tujuan dari penulisan ini yaitu mengobservasi bagaimana akuntabilitas dan transparansi online pada seller e-commercedan media sosial. Kejujuran dan tanggung jawab merupakan faktor-faktor yang dapat mempengaruhi niat beli kustomer untuk online shopping. Penelitian ini menggunakan e-commerce dan media sosial seperti Shopee dan Twitter, yang dimana ulasan digunakan untuk melihat peringkat popularitas toko. ]]>
<![CDATA[Persepsi (Tidak) Etis Mahasiswa Akuntansi: Ditinjau dari Pengetahuan Etika, Religiusitas dan Love of Money ]]>
<![CDATA[Elsya Panduwinasari]]>;
<![CDATA[Kurnia Ekasari]]>;
<![CDATA[Kartika Susilowati]]>
<![CDATA[ AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 2, No 2, Juli 2021 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Ujung Pandang ]]>
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DOI: 10.31963/akunsika.v2i2.2649
<![CDATA[The purpose of this study is to examine the influence of ethical knowledge, religiosity and love of money on the unethical perceptions of accounting students both partially and simultaneously. Respondents in this study were active students majoring in accounting at State Polytechnic of Malang. The sampling technique used purposive sampling with a sample size of 210 respondents. The data collection method uses a questionnaire containing 72 questions related to ethical knowledge, religiosity, love of money and unethical perception. The results of the study prove that the ethical knowledge has a significant and negative effect on the unethical perception of accounting students. The level of religiosity does not have a significant and positive effect on the unethical perception of accounting students. And also the love of money has a significant and positive effect on the unethical perception of accounting students. Simultaneously the ethical knowledge, religiosity, love of money have a significant effect on the unethical perception of accounting students. ]]>
<![CDATA[Are Cement Sector Companies Listed on Indonesia Stock Exchange (IDX) Compliant in Sustainability Reports Disclosure? English ]]>
<![CDATA[Sinta Fatmaria Tantri]]>;
<![CDATA[Kurnia Ekasari]]>;
<![CDATA[Hesti Wahyuni]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 4 (2023): April 2023 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/jabter.v2i4.161
<![CDATA[This study aims to analyze the level of compliance in the disclosure of sustainability reports to cement sector companies listed on the Indonesia Stock Exchange (IDX) use Intiative Global reporting (GRI). The objects of this study are PT Semen Baturaja (Persero) Tbk, and PT Semen Indonesia (Persero) Tbk. The research method used is qualitative with secondary data, namely the sustainability report in 2021. The data collection technique in this study is documentation through the company's website. Data analysis techniques using data collection, data recording, and data analysis and interpretation. The results of this study show that PT Semen Baturaja (Persero) Tbk has a partially applied compliance rate in the disclosure of GRI general standards of 48.75. Meanwhile, PT Semen Indonesia (Persero) Tbk has a Partially Applied compliance rate with a higher percentage of 59.37%. The limitation of this study uses secondary data, therefore future studies can use primary data and expand the range of standards used in research. Previous research on sustainability compliance is still small, therefore this study can be a reference for future research by developing the limitation.]]>
<![CDATA[Different Is There a Difference in The Level of Disclosure of Sustainability Reports of Participants and Non-Participants of Asia Sustainbility Reporting Rating (ASRRAT)? ]]>
<![CDATA[Syefira Ramadhani]]>;
<![CDATA[Kurnia Ekasari]]>;
<![CDATA[Hesti Wahyuni]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 4 (2023): April 2023 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/jabter.v2i4.178
<![CDATA[A quality sustainability report can reflect that a company is committed to the surrounding environmental, social and economic issues. The National Center for Sustainability Reporting (NCSR) initiated the Asia Sustainability Reporting Rating (ASRR) which aims to motivate and accelerate corporate sustainability reporting by rewarding outstanding efforts to communicate the company's performance in three aspects (economic, social and environmental). The purpose of this study is to study and compare the level of completeness of GRI standard disclosures in the company's Sustainability Report in the banking sub-sector between participants who enter the ASRRAT and not to be participants. The type of research used is qualitative research with a descriptive analysis method of primary data on 6 company Sustainability Reports included in the banking sub-sector. From the 6 banking companies, it can be concluded that ASRRAT participating companies have a higher GRI disclosure commitment than non-ASRRAT participants. This shows that the level of concern from ASRRAT participating companies, to the community and stakeholders has increased in terms of sustainability reporting. So it can be concluded that the completeness of the GRI disclosure is not the only factor that the report falls into the category of ASRRAT participants. It could be that the quality and consistency of sustainability report disclosures are other factors that the company was selected as a member of ASRRAT.]]>
<![CDATA[Corporate Commitment of Environment: Evidence from Sustainability Reports of Mining Companies in Indonesia ]]>
<![CDATA[Kurnia Ekasari]]>;
<![CDATA[Nurafni Eltivia]]>;
<![CDATA[Andi Kusuma Indrawan]]>;
<![CDATA[Apit Miharso]]>
<![CDATA[ Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 1 (2021): June 2021 ]]>
Publisher : <![CDATA[Universitas Pasundan ]]>
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DOI: 10.28992/ijsam.v5i1.164
<![CDATA[This research aims to explore the commitment of Indonesian mining companies to environmental sustainability and ensure that they operate following ethical rules without damaging the nature. A content analysis investigates information related to the environment. Research sources include 33 environmental items seen from 7 sustainability reports of Indonesian mining companies. The text’s substance is also examined by identifying various specific characteristics of a message objectively, systematically, and in general. Research results showed that out of 45 mining companies in Indonesia, only 7 had disclosed sustainability reporting. All companies had an environmental commitment but with different stressing. Some companies reveal more about biodiversity; some are more focused on managing both renewable and nonrenewable energy, while others concentrate on effluents and waste. Since mining companies use numerous natural resources as their raw material, these companies should be more committed and concerned about the sustainability of nature and the environmental damage it causes. This study only examined seven sustainability reports from Indonesian mining companies. For future research, the researcher suggested observing annual reports of mining companies that do not disclose sustainability reporting and expressed concerns about the environment, both in Indonesia and Asia as a whole.]]>
