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All Journal JAM : Jurnal Aplikasi Manajemen Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Jurnal Ekonomi & Keuangan Islam Assets: Jurnal Akuntansi dan Pendidikan EKUITAS (Jurnal Ekonomi dan Keuangan) Journal of Innovation in Business and Economics Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Unti Ludigdo
Fakultas Ekonomi Dan Bisnis Universitas Brawijaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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 1 
Spiritualitas Islam dan Kepemimpinan Etis dalam Bisnis Unti Ludigdo
Jurnal Aplikasi Manajemen Vol 8, No 1 (2010)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1122.185 KB)

Abstract

Discussions about ethical leadership have eccessive done by various experts in many discipline. This is also done to explore the relationship- between religiousness/spirituality with leadership in the workplace. This issue is important to be studied, especially to find basically concept of ethical leadership in business. However, leadership in business has a power to force their organizational member (and their community) refer to ethical values. Related to it, this paper reveal how ethical leadership in buslness is developed based on substantive values of Islamic Pillars. Using reflexive-normative approach is found that Islamic Pillars have richness spiritual values. These spintual values of Islamic Pillars can be used to realize an ethical leadership in business. 
MENGUNGKAP MORAL HAZARD PADA AKAD MURABAHAH AL-WAKALA DI SEBUAH BANK SYARIAH DI PROVINSI GORONTALO Sri Apriyanti Husain; Unti Ludigdo; Noval Adib
MediaTrend Vol 12, No 2 (2017): Oktober
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/mediatrend.v12i2.2786

Abstract

Sharia banks as part of Islamic financial institutions are inseparable from moral hazard practices. Moral hazard is an act born from the existence of information asymmetry. This study aims to explore how customers and employees perform moral hazard on murabahah al-wakalah in a Syariah Bank in Gorontalo Province. This research uses etnometodology as a research methodology. using etnometodology is because etnometodology is a suitable methodology to reveal how customers and employees perform moral hazard on murabahah al-wakalah in a Syariah Bank in Gorontalo Province. Moral hazard that occurs in a Sharia Bank in Gorontalo Province is conducted by banks and financing customers. Moral hazard conducted by the bank first, the bank does not provide transparency akad used. Second, banks do not provide transparency of product financing information. Third, banks are more concerned with customer installments. Fourth, banks do not conduct monitoring and evaluation. Fifth, the bank only asks the customer just to sign without explaining to the customer
KERAGAMAN PEMAKNAAN MURABAHAH Lies Ernawati; Unti Ludigdo; Ari Kamayanti
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 16 No 4 (2012)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2012.v16.i4.121

Abstract

The aims of this study is understand the meaning of murabahah financing by the BMT practitioners and scholars through intensionalisme hermeneutics. Intensionalisme hermeneutics used by practitioners and scholars to analyse how cultural and historical aspect of practitioners and scholars will murabaha interpretation. There were two informants from BMT Managemen, three informants from BMT customers, and four informants from scholars. The result shows, that scholars  perceive murabahah as sale of mutual trust. The managements  BMT perceive murabahah as a fair sale credit, mutually beneficial and have social aims. The BMT customers perceive murabahah as sale with recurring payments, easy and also has social objectives.
WACANA DAN PRAKTIK ETIKA AKUNTAN PUBLIK DALAM STRUKTURASI (+SQ) Unti Ludigdo
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 13 No 1 (2009)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2009.v13.i1.216

Abstract

This research aims to understand the ethical discourse and practice of the professional accountants in a public accounting office (KAP) area. Hence, it is developed with the basis of interpretive paradigm. To explore the comprehensive meaning of ethics in everyday practice, writer used a collaborative theory (ethno methodology, structural and spiritual intelligence or SQ). This research shows two indications. First, in the KAP’s management is more informal climate and the managing partner has a strong strength change  in the organization. In the framework of ESQ, it can be understood that the informal pattern developed was the manifestation of the chief’s internal dimension which are not always based on a certain convention, a flexible behavior, a tendency to maintain life quality inspired by visions and values, self  tendency to see the relationship between lots of things (to view in a “holistic” way). Second, the structural pattern is not only rolling in the context of interaction between human being and organization, but also in the context of social environment setting.  With an informal pattern developed in a KAP, the discourse and practical of ethics which is developed here is coming from the  chief’s effort  and  shared of value personally.  While, this effort is inseparable  from the social context coped with this individual and organizational context.  Especially, ethical practice  is always happened because the existence of a strong external pressure from multiparty.
Akuntabilitas Pengelolaan Dana Bergulir Pada UPK-G Syarifah Alawiyyah; Unti Ludigdo; Aji Dedi Mulawarman
Assets: Jurnal Akuntansi dan Pendidikan Vol 6, No 2 (2017)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (388.433 KB) | DOI: 10.25273/jap.v6i2.1537

Abstract

Penelitian ini bertujuan untuk mendeskripsikan akuntabilitas pengelolaan Dana bergulir dalam aspek pelaporan pada Program Gerbangmastaskin. Penelitian ini dilakukan melalui pendekatan kualitatif dengan menggunakan paradigma interpretif. Tanggung jawab pengurus UPK memberikan pelaporan terhadap pengelolaan Dana bergulir ditunjukkan dalam bentuk laporan penggunaan dana dan laporan keuangan UPK. Laporan penggunaan dana UPK dibuat untuk memenuhi SPJ (pertanggung jawaban) UPK kepada pemerintah atas dana yang dicairkan, dan laporan keuangan sebagai informasi yang menunjukkan kondisi keuangan dan perkembangan dana UPK karena dana bergulir yang dikelola secara berkelanjutan. Hasilnya menunjukkan bahwa UPK selalu menyiapkan laporan penggunaan dananya karena suatu keharusan (tuntutan), berbeda dengan laporan keuangan yang hanya dibuat sebatas kebutuhan primer UPK dan hanya diberikan kepada pendamping (jika diperlukan/dibutuhkan). Laporan keuangan tidak diberikan kepada Sektap Kota sebagai pelaksana program kegiatan sehingga perkembangan dana UPK dari tahun ke tahun secara rinci tidak dapat diketahui oleh Sektap walaupun pada kenyataannya UPK mengelola perguliran dana dengan baik. Sejauh ini program Gerbangmastaskin telah berperan memberdayakan perekonomian masyarakat melalui perguliran dana simpan pinjam untuk usaha masyarakat. Akuntabilitas pelaporan UPK menunjukkan bahwa UPK tidak dapat menyediakan informasi yang dibutuhkan secara rutin kepada Sektap Kota sekalipun laporan keuangan telah dibuat oleh UPK namun laporan keuangan hanya tersedia selama beberapa tahun terakhir sehingga menunjukkan ketidaklengkapan arsip dan pelaporan UPK.
MENUJU TEORI AKUNTANSI SYARIAH BARU Aji Dedi Mulawarman; Iwan Triyuwono; Gugus Irianto; Unti Ludigdo
Jurnal Ekonomi & Keuangan Islam Volume 1 No. 1, Januari 2011
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jeki.vol1.iss1.art4

Abstract

The purpose of this article is to develop shariate accounting theory called the New Islamic Accounting Theory (NIAT), constructed from simultaneous universalities of Islamic soul (Tauhid) and localities of Indonesian uniqueness (Moslem business activity). This methodology used is Extended Integrated Islamic Hyperstructuralism (EXIST)-revisited, based on purification (tazkiyah) that would take synergy of empirical and normative values. The result is, first, normative accounting values have Tauhid values. Second, the values from Indonesian Moslem is about unified tradition works (ma’isyah) to realize livelihood (rizq) and discover wealth (maal) that should be blessing of God (barakah). Third, synergy consequences from normative-empirical values compose the structure of shariate accounting theory that have unique accounting objectives and technological forms of shariate financial statements.
TELAAH KRITIS ATAS KONSEP GOOD CORPORATE GOVERNANCE DITINJAU DARI SHARI'ATE ENTERPRISE THEORY Anis Wulandari; Gugus Irianto; Unti Ludigdo
Jurnal Ekonomi & Keuangan Islam Volume 1 No. 2, Juli 2011
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jeki.vol1.iss2.art1

Abstract

GCG (Good Corporate Governance) is the most popular principle to keep integrity for organization in the world. Almost all countries in the world keep this principle for building accountability and transparency. Unfortunately, in the practice, GCG has less interpretation about the value of stakeholder. This research is aiming at reconstruction GCG (OECD version) and looking for the more acceptable concept for Islamic values. Hopefully, it can give solution for the problem itself. Having analyzed values and characters of SET, we construct new GCG based on sharia’s values. These values are; first; understanding about stakeholder company more deeply, second; the principle about stakeholder rights; third; the equality about stakeholder behaviour; fourth; principle of transparency;fifth; about accountability of company.
Fenomena Penolakan Auditor Perempuan oleh Auditee Pandalungan Ari Susanti Indra Swari; Unti Ludigdo; Ari Kamayanti
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 1 No. 3 (2016): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

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Abstract

The study aimed at examining several reasons of the Pandalungan auditees’ rejection to female auditors from the cultural side of Pandalungan. This study applied a qualitative approach with a model case study and interview as the data collection technique. Acting as the informans are Pandalungan auditees, a female auditor, a cultural observer and a community leader. As a basis of cultural side analysis, seven elements of the universal cultures are used, those are religious system, social system, knowledge system, languages, art, lifelihood and life tool or technology system. The results indicated that the uncooperative attitude shown by the Pandalungan auditees was one of their ways to avoid female auditors who were more conscientious when doing an auditing process. An emergence of ‘todus’ or embarassment sense was a reaction in response to female auditors’ findings on their Monitoring Report (LHP), which were simply translated as indication of corruption, thus disturbing the Pandalungan auditees’ dignity as a ‘sokkla’ human being (a good and obedient human being). Abstrak Penelitian ini bertujuan menelaah alasan dibalik penolakan auditee Pandalungan terhadap auditor perempuan dari sisi budaya Pandalungan. Penelitian ini menggunakan pendekatan kualitatif dengan model penelitian studi kasus dan wawancara sebagai teknik pengumpulan data. Bertindak sebagai informan adalah auditee Pandalungan, auditor perempuan dan budayawan serta tokoh masyarakat. Sebagai sandaran analisis dari sisi budaya, digunakan tujuh unsur budaya universal yaitu sistem religi, sistem kemasyarakatan, sistem pengetahuan, bahasa, kesenian, mata pencaharian dan sistem peralatan hidup atau teknologi. Hasil penelitian ini menunjukkan bahwa sikap tidak kooperatif yang ditunjukkan oleh auditee Pandalungan merupakan salah satu cara mereka menghindari auditor perempuan yang lebih teliti ketika proses pengawasan. Timbulnya rasa todus atau malu adalah reaksi dari temuan auditor perempuan dalam Laporan Hasil Pengawasan (LHP) yang diterjemahkan begitu saja sebagai indikasi korupsi, sehingga mengusik harga diri auditee Pandalungan sebagai manusia sokkla (manusia yang berlaku baik dan menghindari kemaksiatan).
Model of Islamic Wealth Management Based on Maqasid al-Shariah Isma Swadjaja; Tjiptohadi Sawarjuwono; Unti Ludigdo
Journal of Innovation in Business and Economics Vol. 3 No. 02 (2019): Journal of Innovation in Business and Economics
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jibe.v3i02.7465

Abstract

Islamic wealth management has been aimed at choosing investment instruments so that their portfolios get maximum returns. The process of wealth management emphasizes wealth accumulation without linking it with Maqashid al-Shariah, such as how to safeguard assets (hifz al-mal), protecting assets oriented to offspring (hifz al-nasl) and so on. The orientation is on welfare in the world without involving elements of blessing and the pleasure of Allah SWT. This study uses a qualitative method through the postmodernism approach. First, the reconstruction of the model is associated with relevant values in Maqashid al-Shariah. Second, the researcher makes observations on the actions and thoughts of investors in interpreting investment and managing investment returns by shariah in the capital market. Third, applying the Islamic wealth management model based on Maqashid al-Shariah according to the results of the study. The output of this study is a model of asset management based on Maqashid al-Shariah as a grand theory in shariah stock investments in the capital market, to achieve the ultimate goal of prosperity in the world and the hereafter and provide positive benefits for all parties.
Co-Authors Aji Dedi Mulawarman Ari Kamayanti Ari Susanti Indra Swari Gugus Irianto Gugus Irianto Isma Swadjaja Iwan Triyuwono Lies Ernawati Noval Adib Sri Apriyanti Husain Syarifah Alawiyyah Tjiptohadi Sawarjuwono Wulandari, Anis