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All Journal MEDIA KOMUNIKASI TEKNIK SIPIL Jurnal Teknik Sipil dan Perencanaan Jurnal Transportasi Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Rekayasa Sipil Journal of Auditing, Finance, and Forensic Accounting Neo-Bis REKAYASA Prosiding Forum Studi Transportasi Antar Perguruan Tinggi Wahana Teknik Sipil: Jurnal Pengembangan Teknik Sipil Assets: Jurnal Akuntansi dan Pendidikan PRIVE: Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Asia Pacific Fraud Journal Jurnal Riset Terapan Akuntansi Ge-STRAM: Jurnal Perencanaan dan Rekayasa Sipil Performance : Jurnal Bisnis dan Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat Journal of Vocational and Career Education Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Management and Accounting Expose Journal Innovation of Civil Engineering (JICE) JagoMIPA: Jurnal Pendidikan Matematika dan IPA CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia JRABA Jurnal Riset Akuntansi dan Bisnis Indonesia JURNAL HUTAN TROPIS Journal of International Conference Proceedings Prosiding Seminar Nasional Teknik Sipil UMS Jurnal Karya Abdi Masyarakat Eduvest - Journal of Universal Studies Indo-Fintech Intellectuals: Journal of Economics and Business International Journal of Tourism Business Research Journal of Culture Accounting and Auditing Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Journal of Economic and Islamic Research Jurnal Abdimas Jurnal Teknik Sipil dan Perencanaan Journal of Vocational and Career Education Berita Biologi
Bambang Haryadi
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Journal : Jurnal Akuntansi Multiparadigma

 1 
KARAKTERISTIK KUALITATIF INFORMASI AKUNTANSI MANAJEMEN BERDASARKAN MAQASHID SYARIAH DAN LOKALITAS JAWA Sonhaji, Sonhaji; Mauludin, Hanif; Tumirin, Tumirin; Leniwati, Driana; Djuharni, Darti; Haryadi, Bambang
Jurnal Akuntansi Multiparadigma Vol 15, No 3 (2024): Jurnal Akuntansi Multiparadigma (Desember 2024 - April 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.3.40

Abstract

Abstrak – Karakteristik Kualitatif Informasi Akuntansi Manajemen Berdasarkan Maqashid Syariah dan Lokalitas JawaTujuan Utama – Penelitian ini bertujuan membangun karakteristik kualitatif informasi akuntansi manajemen berbasis maqashid syariah dan kearifan lokal Jawa.Metode – Penelitian ini menggunakan metode reflektif dan tabel silang untuk mengidentifikasi nilai dan makna. Informan dalam penelitian ini adalah beberapa pelaku bisnis, akademisi, dan budayawan Jawa.Temuan Utama – Penelitian ini menemukan nilai dan makna maqashid syariah dan kearifan lokal Jawa. Nilai tersebut terinternalisasi pada setiap elemen karakteristik kualitatif informasi akuntansi manajemen. Nilai ini juga merupakan penjelas dan arah setiap elemen karakteristik kualitatif akuntansi.Implikasi Teori dan Kebijakan – Penelitian ini menciptakan metode dan teknik akuntansi manajemen guna penyajian informasi dengan harmonisasi nilai maqashid syariah dan kearifan lokal Jawa. Konsep ini dapat mengarahkan organisasi untuk beroperasi secara keberlanjutan.Kebaruan Penelitian – Penelitian ini membangun karakteristik kualitatif informasi akuntansi manajemen berbasis maqashid syariah dan kearifan lokal Jawa. Abstract – Management Accounting Information Qualitative Characteristics based on Maqashid Syariah and Javanese LocalitiesMain Purpose – This study aims to develop qualitative characteristics of management accounting information based on maqashid sharia and Javanese local wisdom.Method – This study uses reflective and cross-tabulation methods to identify values and meanings. The informants include several businesspeople, academics, and Javanese cultural figures.Main Findings – This study finds that the values and meanings of maqashid sharia and Javanese local wisdom are internalised in each element of the qualitative characteristics of management accounting information. These values also explain and direct each element of the qualitative characteristics of accounting.Theoretical and Practical Implications – This study creates management accounting methods and techniques for presenting information in harmony with the values of maqashid sharia and Javanese local wisdom. This concept can guide organisations to operate sustainably.Novelty – This study explores the qualitative characteristics of management accounting information, drawing on maqashid sharia and Javanese local wisdom.
Co-Authors Afreni Hamidah Agung Budiwirawan Agung Budiwirawan Agung Sutarto Ahmad Sazali Ahmad Wahyudin Ahmad Wahyudin Alfa Narendra Alia Safira, Reishya Alim, Moh Nizarul Allyvia Camelia Andi Purnomo Anggraini, Merrie Satya Apriyani, Sasmita Aris Widodo Asni Johari Aviv Setiawan Bagus Hario Hario Setiadji Bagus Hario Setiadji Bambang Endroyo Bambang Riyanto Bambang Riyanto Batubara, Ummi Mardhiah Betty Purwati Darti Djuharni DIMAS WICAKSONO Dinata, Yoan Driana Leniwati Dwi Widjanarko Endah Kanti Pangestuti, Endah Kanti Fachrur Rozi Fadhila Rizqina Faisol Faisol Faisol Faisol Farahiyah, Qistina Fifi Gunawan Gita Arasy Harwida Habi Bullah Hadi Santoso, Haris Prasetyo Hadromi - Hanif Mauludin Hanif Yusuf Seputro Hanifah Hanifah Harahap, Ryan Hasnan Haryanto Haryanto Hasnaul Maritsa Hery Purwanto Hery, Andi Hidayat, Imam Nur Hutwan Syarifuddin Ihsan, Mahya Indriani, Nova Ismail, Mahmud Istianti, Monica Ayu Iswahyudi, Anggi Pradhita J, Kuswidyaningrum N. Karimi, Muh Bahrul Ulum Al Lanjarsari, Aulia Putri Lily Koesuma Widiastuty Listiyono Budi Lita, Eleonora Jade Marsha Lutfi, Agus Lyna Latifah Mahfuda, Anno Mardhotillah, Bunga Merie Satya Angraini Merry Satya Angraini Mohammad Wahyu Eka Mudhories, Moh Abqori Muhammad Jainuri Muhammad Luthfi Mustafid Mustafid Nugraheni, Dwi Refiana Maulida Nur Hayati Nur Qudus Nurul Herawati Nurul Kompyurini, Nurul Oktafiyanti, Assri Nuur Tri Oyong Lisa Panduwijaya, Joan Rafif Prasetyono Prasetyono Rahma Nindya Ayu Hapsari Revis Asra Rezza Irawan Widiarto Richard Llewelyn Risma Robiatul Auliyah Rohadatu Resty Auzia Sari, Agus Septiawan, Deni Sholahudin, Farhan Sholahudin Sigit Arya Panuntun Siswoyo, Mohammad Pujo Siti Musyarofah Soekarno Soekarno Sonhaji Sonhaji Stevany Kii Londong, Refenia Subagio, Triono Suzanti, Sriliah Syah, Sultan Tarjo Tarjo Tedjo Sukmono Tegar Aditya Tri Mulyani Tumirin Wicaksono, Satria Budi Winda Dwi Kartika, Winda Dwi Yuanita Dewi Zahra, Lailatuz Zahri Hamat Zihan, Gao Zuhdi, Rahmad Zurweni Zurweni