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All Journal The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Sinergitas Multidisiplin Ilmu Pengetahuan dan Teknologi (SMIPT) Akuntansi dan Teknologi Informasi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Bonnie Soeherman
Universitas Surabaya
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Rancangan Metrics Untuk Menilai Inovasi Sosial Pada Organisasi Nirlaba (Studi Kasus Pada Platform Satu Jiwa) Florentin Lovenia Wiyono; Bonnie Soeherman
Jurnal Riset Akuntansi dan Keuangan Vol 10, No 2 (2022): Jurnal Riset Akuntansi dan Keuangan. Agustus 2022 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v10i2.39361

Abstract

Inovasi disebut sebagai penopang sustainability organisasi, namun di sisi lain, inovasi seringkali dinilai sebagai tindakan yang berisiko tinggi dengan ketidakpastian. Sebuah dilema stratejik yang tidak mudah diselesaikan. Kunci utama inovasi terletak pada kemampuan manajemen untuk menilai proses inovasi dan membuat prediksi untuk menekan risiko dan ketidakpastian. Penelitian ini memberi wawasan baru mengenai metode penilaian inovasi yang populer dengan sebutan akuntansi inovasi (innovation accounting) dengan mengambil kasus pada platform berbasis web yang dikembangkan oleh organisasi S sebagai gerakan crowdfunding rintisan yang berfokus pada kegiatan kemanusiaan. Metode dari penelitian ini adalah kualitatif interpretative untuk memberikan pembahasan mendalam dan holistik. Hasil dari penelitian ini menunjukkan bagaimana pengembangan metriks dalam skema akuntansi inovasi dapat meningkatkan akuntabilitas sebuah inovasi secara nyata.Kata Kunci: penilaian kinerja; metriks; akuntansi inovasi; inovasi; sustainability
Model Konseptual Sistem Pengendalian Manajemen Berbasis Nilai-Nilai Bharatayudha William Sutanto; Bonnie Soeherman
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 5 No. 3 (2022): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (414.544 KB) | DOI: 10.33795/jraam. jraam.v5i3.005

Abstract

This study seeks to explore and present the meaning of management control values in Bharatayudha. The data collection method was done through literature analysis. The discoveries from this literature study are that the goals of modern management control systems refer to material success by prioritizing elements of rationality in the organization, namely by using a formal approach, while Bharatayudha’s moral values prioritize balance between rationality and irrationality with both formal and informal approaches. The main goal to be achieved is not only in the context of organizational, but also the main goal of human life, namely to return to God. Abstrak Penelitian ini berupaya mengeksplorasi dan menyajikan arti dari nilai nilai pengendalian manajemen di dalam ajaran Bharatayudha. Metode pengumpulan data dilakukan melalui analisis literatur. Temuan dari studi literatur ini adalah bahwa tujuan sistem pengendalian manajemen modern lebih mengacu pada keberhasilan secara materi dengan memprioritaskan unsur rasionalitas dalam organisasi yaitu dengan pendekatan formal, sedangkan nilai moral Bharatayudha memprioritaskan keseimbangan antara rasionalitas dan irasionalitas (bahkan spiritual) dengan pendekatan baik secara formal maupun informal. Tujuan utama yang akan dicapai tidak hanya dalam konteks tujuan organisasi, namun juga tujuan utama hidup manusia yaitu kembali pada Tuhan.
DISRUPSI TEKNOLOGI DALAM KANTOR JASA AKUNTAN: SEBUAH PERINGATAN Evelyn Christina Kurniawan; Bonnie Soeherman; Susan Sutedjo
Jurnal Akuntansi Multiparadigma Vol 14, No 1 (2023): Jurnal Akuntansi Multiparadigma (April 2023 - Agustus 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.1.04

Abstract

Abstrak – Disrupsi Teknologi dalam Kantor Jasa Akuntan: Sebuah PeringatanTujuan Utama – Penelitian ini bertujuan untuk menganalisis peran kantor jasa akuntan dalam membantu klien dalam implementasi sistem.Metode – Penelitian ini menggunakan metode studi kasus. Informan yang dipilih beragam mulai dari akuntan asosiasi hingga akuntan teknis.Temuan Utama – Hasil penelitian ini menujukkan bahwa akuntan melalui tiga fase yaitu fase tradisional, fase IT digital, dan fase IT hyper-digital. Pada masa transisi kantor jasa akuntan berperan sebagai pendamping klien. Keberhasilan adopsi teknologi masih bisa dipengaruhi oleh lima faktor yaitu kompetensi pengusaha, kekuatan finansial, investasi teknologi, investasi sumber daya manusia, dan regulasi pemerintah.Implikasi Teori dan Kebijakan – Disrupsi teknologi akan menggeser peran akuntan di masa depan. Kantor jasa akuntan di masa mendatang masih akan menghadapi banyak tantangan sebelum masuk ke era digitalisasi.Kebaruan Penelitian – Penelitian ini melibatkan pihak-pihak level teknik sampai dengan konseptual yang memberikan sudut pandang secara mendalam dari kantor jasa akuntan menuju ke era disrupsi. Abstract – Technology Disruption in Accounting Service Firms: A WarningMain Purpose – This study aims to analyze the role of accounting services firms in assisting clients in system implementation.Method – This research uses the case study method. The informants ranged from associate accountants to technical accountants.Main Findings – The results of this study show that accountants go through three phases, namely the traditional, digital IT, and hyper-digital IT phases. During the transitional period, the accounting services office acts as a companion to the client. The success of technology adoption can still be influenced by five factors: entrepreneur competence, financial strength, technology investment, human resource investment, and government regulations.Theory and Policy Implications – Technology disruption will shift the role of accountants in the future. Accounting service offices in the future will still face many challenges before entering the digitalization era.Novelty – This research involves technical to conceptual level parties which provide an in-depth perspective from the accounting services firm towards the era of disruption.
THE EMERGENCY THREAT OF TEXT GENERATIVE ARTIFICIAL INTELLIGENCE IN ACCOUNTING EDUCATION Ivana Ivana; Bonnie Soeherman
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 1 (2024): Jurnal Riset Akuntansi dan Keuangan. April 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i1.67585

Abstract

Artificial Intelligence (AI) technology is beginning to impact accounting education. Students may potentially rely entirely on AI, raising ethical and educational quality concerns. The research addresses the readiness of accounting study programs to face the AI phenomenon. The aim is to provide policy development references for aligning accounting education with AI technology. The research object is the accounting program at Pandawa University, which is a pseudonym. This research uses a qualitative approach with data acquisition methods through interviews, observation, and document analysis. The results showed that AI is allowed to be utilized by students as an aid tool. Second, AI only covers the intelligence of the human left brain, so the education process must also focus on developing right brain intelligence. Implications include realigning graduate profiles and accounting curriculum, providing digital literacy about AI to educators, and promoting ethics in the digital space to the academic community.
The Essence of Trancendent Accountability Based on Tri Hita Karana in Desa Adat Penglipuran I Made Putra Arya Wibawa; Bonnie Soeherman
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2613

Abstract

Accountability plays a crucial role and is applied in almost all types of organizations, whether profit-oriented or social organizations. However, the application of accountability in organizations that combine social, financial, and cultural aspects, such as Desa Adat Penglipuran, demonstrates different needs and focuses. This study highlights the unique concept of accountability in Desa Adat Penglipuran, which is expected to be replicated by other village organizations, particularly in Indonesia, thereby contributing both practically and theoretically. Using a qualitative approach and data collection methods, including interviews, observations, and document analysis, this study reveals that accountability in Desa Adat Penglipuran is understood by the community as a form of devotion and service to ancestors and God, in line with the characteristics of transcendent accountability. Local wisdom, such as Tri Hita Karana and Tri Mandala, plays a role in raising awareness among the community about the importance of balancing spiritual and financial factors in preserving village traditions. The construction of the transcendent accountability concept based on Tri Hita Karana creates more holistic understanding of transcendent accountability, which is capable of balancing financial and non-financial factors.
Creating business values based on spirituality and authenticity of Sustainable Development Goals (SDGs): Inspiration from PwC and BTS Bonnie Soeherman; Valentina Elim
The Indonesian Accounting Review Vol. 13 No. 2 (2023): July - December 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i2.3348

Abstract

Various issues regarding human rights violations, exploitation of nature, poverty, war, disease, and other sustainability problems have triggered the birth of the Sustainable Development Goals (SDGs) targeting seventeen interlinked objectives by 2030. The implication of this movement, initiated by the United Nations, is a challenge for all organizations and communities to take responsibility for sustainability reporting. There have been many studies and research forums related to reporting, such as Global Reporting Initiative (GRI) and Integrated Reporting (IR). Despite all the progress that has been made by the world community for the success of the SDGs, there is still one fundamental point that has not been widely researched: spirituality. This study believes that without good spirituality, no business entity can carry out programs that are aligned with the SDGs effectively and honestly. This study views this as a gap that needs to be studied more deeply in terms of spirituality and the authenticity of the SDGs. By adopting two case studies, "Be Well, Work Well” program by PwC and movements in harmony with SDGs by idol group BTS, with a literature study approach, this study aims to build a rationalization conceptual model that combines spiritual awareness, SDGs, and business value creation. The results of this study indicate that spirituality is a fundamental aspect of the impact of the SDGs, both internally and externally oriented. Finally, a movement of kindness that is carried out correctly and sincerely will have an impact on increasing business value. This study reveals that spiritual and material aspects are an inseparable unity.
Co-Authors Ade Manggala Hardianto, Ade Manggala Angelina Natasya Angdika Aris Surya Putra Basuki , Carissa Juanita Saputra Evelyn Christina Kurniawan Florentin Lovenia Wiyono Gracia Santoso Ho Erik Hosan I Made Putra Arya Wibawa Ivana Ivana Lucya Erlinda Sonia Ria Mennita Susan Sutedjo Valentina Elim William Sutanto William Sutanto