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All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Journal of Accounting Science MATAPPA: Jurnal Pengabdian Kepada Masyarakat YUME : Journal of Management Jurnal Pendidikan Akuntansi dan Keuangan JIA (Jurnal Ilmiah Akuntansi) Jurnal Ekonomi dan Manajemen JAMIN : Jurnal Aplikasi Manajemen dan Inovasi Bisnis JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Indonesian Journal of Cultural and Community Development Al-Buhuts (e-journal) Journal of Universal Community Empowerment Provision
Melinda Ibrahim
Universitas Ichsan Gorontalo
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Corporate Social Responsibility in Indonesia: A Bibliography Analysis Wuryan Andayani; Iqbal Lhutfi; Melinda Ibrahim; Kartika Putri Kumalasari; I Wayan Pradnyantha Wirasedana; M. Iswahyudi; Retno Wulandari
Jurnal Pendidikan Akuntansi & Keuangan Vol 11, No 2 (2023): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v11i2.59252

Abstract

This study uses a bibliographical approach to summarize research on the topic of corporate social responsibility (CSR) in Indonesia from 2007 to 2022. The research was conducted using articles published on the SINTA index. The 20 articles analyzed were summarized based on regulatory design themes, strategic perspectives, models and stakeholders. In this study it was found that the design of regulatory practices regarding CSR is necessary in obtaining legal legitimacy. Furthermore, the perspective of CSR strategy among listed companies in Indonesia is limited to donation and community development activities, and there has been little improvement in CSR implementation. In its implementation, CSR is still mostly at the charity stage. The success of CSR implementation is largely determined by the company's willingness and awareness. The information disclosed is more quantitative than qualitative.
Exploration of The Tri Parartha Concept in CSR Programs based on Tri Hita Karana Lilik Purwanti; Pande Gede Cahyana; Melinda Ibrahim; Zhongqiu Zhao
Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i1.77171

Abstract

This research focuses on local Balinese wisdom, specifically the Tri Parartha concept within Corporate Social Responsibility (CSR) activities based on Tri Hita Karana (THK). The study aims to explore the concepts of asih (mutual love), punia (mutual assistance), and bhakti (mutual respect) in THK-based CSR programs implemented by various companies in Bali. This qualitative study employs a literature review method to gather and analyze data. The findings indicate significant variations in how companies implement THK-based CSR programs. Generally, the application of THK in CSR encompasses several dimensions: Parahyangan, which includes organizing religious customary ceremonies; Pawongan, which involves providing community or employee assistance programs; and Pelemahan, which focuses on environmental sustainability efforts. Additionally, CSR activities reflecting the Tri Parartha values are evident in these initiatives, emphasizing mutual love, assistance, and respect. This research contributes to the accounting literature by providing a detailed understanding of how local cultural values can be integrated into corporate practices, thereby enhancing the social and environmental impact of CSR activities. These insights are valuable for companies, policymakers, and practitioners seeking to incorporate traditional wisdom into modern business practices, promoting sustainability and community well-being.
Legitimizing Corporate Social Responsibility Through "Huyula" Culture Gaffar, Abdul; Gaffar, Muhammad Ichsan; Ibrahim, Melinda; Sukma Nirwana, Nihlatul Qudus
Journal of Accounting Science Vol 7 No 2 (2023): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v7i2.1735

Abstract

The study aims to capture the concept of Corporate Social Responsibility (CSR) from the perspectives of Lyotard and Huyula culture. CSR practices serve as a grand narrative used to obtain legitimacy for corporate practices and to mitigate negative impacts. This research adopts a qualitative approach within the framework of Postmodernism. The HUYULA culture is employed to dissect the reality of CSR. The findings of the study reveal that (1) the grand narrative in CSR practices is evident in CSR disclosures that primarily focus on fulfilling CSR item requirements according to GRI guidelines, without considering the actual facts and practices within the company. Moral values are disregarded when cases of environmental exploitation and human exploitation occur. CSR disclosures can serve as a tool for legitimizing the actions of corporate elites in serving their own interests. (2) CSR disclosures that accommodate Indonesian culture and noble values can liberate CSR disclosures from the grand narrative. The values of the Huyula culture can be integrated into CSR practices, making CSR implementation and disclosure tangible expressions of corporate care for stakeholders through a culture of mutual assistance. These values can foster the company's love for its stakeholders. Thus, CSR activities and disclosures go beyond being mere grand narratives. They become acts of corporate compassion towards fellow human beings through local wisdom values. This research provides broad insights and implies that cultural values can serve as the foundation for implementing CSR practices
Research Transformation through Multi-Paradigm Methodology Training for Undergraduate Accounting Students Triyuwono, Iwan; Purwanti, Lilik; Prakoso, Aryo; Ibrahim, Melinda
Journal of Universal Community Empowerment Provision Vol. 4 No. 1 (2024): Journal of Universal Community Empowerment Provision
Publisher : Pusat Studi Pembangunan dan Pemberdayaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jucep.v4i1.371

Abstract

The exploration of scientific disciplines is not only monodisciplinary but has developed into transdisciplinary, even multidisciplinary. Faculty of Economics and Business Universitas Brawijaya is a producer of scientific research, but unfortunately undergraduate students still have limitations related to multi-paradigm research methodology. The implementation of this Multiparadigm Methodology Training activity aims to provide an understanding of alternative methodologies in research using qualitative methods for accounting undergraduate students. The main focus is to increase students' understanding and awareness of Multiparadigm Research Methodology. the techniques used in this PKM activity are pre-test, material presentation, post-test, and question and answer discussion. The method for assessing the success of this activity uses different tests from the pretest and post-test results. The data results will be tested using a paired sample t test with the object of this PKM research, namely undergraduate accounting students of FEB Universitas Brawijaya who attended the activity. The results of the t-test show that (1) descriptive analysis of the average value shows an increase from 59.2 to 94.1; (2) The statistical test results show that there is a significant difference between the pre-test and post-test, which indicates that there is a significant effect after the treatment. The statistical test results confirm that there is a significant effect on the participants' scores before and after receiving the treatment, as well as a significant increase in the participants' average scores, which shows that the exposure to the materials provided is quite effective in improving their understanding in Qualitative Methods Training. The implication of this research is that participants have a broader insight into muti-paradigm methodology and can apply it in research.
The Effect of Audit Fee and Audit Tenure on Audit Quality of Public Accounting Firms in Makassar with Auditor Independence as a Mediating Variable Gaffar, Gaffar; Gaffar, Muhammad Ichsan; Ibrahim, Melinda
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 1 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i1.66506

Abstract

This study aims at finding the effect performed by audit fees and audit tenures on audit quality mediated by auditor independence. This study applies a quantitative research method. The population in this study covers seven public accounting firms covering 61 auditors willing to fill out the questionnaires. The analytical technique used in this study is path analysis. The results of this study indicate that audit fee has a negative and significant effect on audit quality and auditor independence.  The audit tenure positively and significantly affects audit quality and audit independence.  Auditor independence mediates the audit fees on audit quality.  In addition, auditor independence mediates audit tenure on audit quality.
Faktor-Faktor yang Mempengaruhi Perilaku Keuangan Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Negeri Gorontalo: Literasi Keuangan, Gaya Hidup, dan Sikap Keuangan Ibrahim, Melinda; Monoarfa, Mohamad Agus Salim
YUME : Journal of Management Vol 8, No 2 (2025)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i2.8934

Abstract

Tujuan penelitian ini adalah untuk: (1) Menganalisis pengaruh literasi keuangan terhadap perilaku keuangan Mahasiswa Fakultas Ekonomi Universitas Negeri Gorontalo. (2) Menganalisis pengaruh gaya hidup terhadap perilaku keuangan Mahasiswa Fakultas Ekonomi Universitas Negeri Gorontalo. (3) Menganalisis pengaruh sikap keuangan terhadap perilaku keuangan Mahasiswa Fakultas Ekonomi Universitas Negeri Gorontalo. (4) Untuk menganalisis pengaruh literasi keuangan, gaya hidup, dan sikap keuangan terhadap perilaku keuangan Mahasiswa Fakultas Ekonomi Universitas Negeri Gorontalo. Populasi dalam penelitian ini adalah mahasiswa aktif Fakultas Ekonomi dan Bisnis Universitas Negeri Gorontalo. Sampel dalam penelitian ini menggunakan metode purposive sampling, jumlah sampel dalam penelitian ini sebanyak 97 responden. Teknik pengumpulan data dalam penelitian ini menggunakan data primer. Teknik analisis data dilakukan dengan menggunakan SPSS versi 22, metode analisis yang digunakan dalam penelitian ini menggunakan metode Uji validitas, uji reliabilitas, uji asumsi klasik, uji normalitas, uji multikolinieritas, uji heteroskedastisitas dan uji regresi linier berganda. Pengujian hipotesis dengan uji t (parsial) dan uji F (simultan), sedangkan pengujian model dengan uji koefisien determinasi. Berdasarkan hasil penelitian menunjukan literasi keuangan berpengaruh terhadap perilaku keuangan, gaya hidup tidak berpengaruh terhadap perilaku keuangan dan sikap keuangan berpengaruh terhadap perilaku keuangan. Literasi keuangan, gaya hidup, dan sikap keuangan terbukti berpengaruh secara simultan terhadap perilaku keuangan. Kata Kunci: Literasi Keuangan, Gaya Hidup, Sikap Keuangan, Perilaku Keuangan
Co-Authors Abdul Gaffar Arif Widyatama Aryo Prakoso Eka Zahra Solikahan Frengki Eka Putra Surusa Gaffar Gaffar Gugus Irianto I Wayan Pradnyantha Wirasedana Iqbal Lhutfi Iwan Triyuwono Kartika Putri Kumalasari Lilik Purwanti Lomagio, Afriana M. Iswahyudi Marina Paramitha Sari Piola Mohamad Agus Salim Monoarfa Muammar Zainuddin Muhammad Ichsan Gaffar Nihlatul Qudus Sukma Nirwana Pande Gede Cahyana Rahmatia Rahmatia, Rahmatia Retno Wulandari Rosmina Hiola Sari Piola, Marina Paramitha ST. HAISAH Unti Ludigdo Wuryan Andayani Zhongqiu Zhao