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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Siasat Bisnis Jurnal Keuangan dan Perbankan The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma Infestasi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER Journal of Accounting and Investment UNEJ e-Proceeding Jurnal Riset Akuntansi Dan Bisnis Airlangga Jurnal Akuntansi dan Pajak Jurnal Kajian Akuntansi Jurnal Akuntansi Aktual Jurnal Ekonomi dan Bisnis Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen EKUITAS (Jurnal Ekonomi dan Keuangan) Iqtishoduna: Jurnal Ekonomi Islam Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Asia Pacific Fraud Journal JASF (Journal of Accounting and Strategic Finance) Akuntansi dan Teknologi Informasi Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Abdi Panca Marga JAMANTA JRABA International Journal of Business and Applied Economics (IJBAE) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung
Whedy Prasetyo
Fakultas Ekonomi Dan Bisnis Universitas Jember
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Physics Social Sciences Other

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METODOLOGI TRADISI AJARAN KEJAWEN PANCA EKA LUMAKSANA: MODEL PENENTUAN HARGA JUAL HARMONI Whedy Prasetyo
Jurnal Akuntansi Aktual VOLUME 4, NOMOR 2, JUNI 2017
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (560.25 KB)

Abstract

This study builds Kejawen tradition teaching of Panca Eka Lumaksana to determine harmony sale pricing. This study is a qualitative research that defines the value of being honorable based on Kejawen Panca Eka Lumaksana norm. This point of view represents Tatanan Paugeraning Urip, Kejawen tradition based on Java cultural life. The data of this study is obtained through participant observation. The results show that concept of sale pricing is not only based on measurable economic value (material) but also based on immeasurable economic values (immaterial). Non-economic value is the result of behavior based on noble characters as a result of the research findings. The concept of harmony sale pricing model is based on theseller intention.Keywords:Kejawen tradition of Panca Eka Lumaksana, economic and immeasurable value, harmony sale pricing, Tatanan Paugeraning Urip
Mysticism of Selling Price Hamemayu Hayuning Urip Bebrayan (Kejawen Ethno-Economic Approach) Whedy Whedy Prasetyo
Journal of Accounting and Strategic Finance Vol 4 No 1 (2021): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i1.125

Abstract

The qualitative research of this kejawen ethno-economic aims to reveal actions kejawen culture of hamemayu hayuning urip bebrayan. Culture staple seller of panunggalan community in Gede Traditional Market-Surakarta makes people together with buyers. This atmosphere makes selling price determination is not solely economic benefits as much as possible. Therefore, the cultural tradition of hamemayu hayuning urip bebrayan becomes an analytical tool. Data was collected through participant observation of the panunggalan community and scholars. The results show cultural mysticism affects selling the price-determining concept that combines economic and non-economic values. This combination makes selling activities profit and loss and a spiritual and social belief that God gives sustenance through the buyer. An achievement makes it easy for sellers to feel what the buyer feels and considers the buyer, not someone else. This inner and outer whole conviction gave rise to kejawen ethno-economic. Ethno-economics is a transaction activity based on sympathetic feelings and thoughts not to harm (rumangsa handarbeni) by prioritizing honesty and kindness between seller and buyer. The activities of economic actors originate from the balance between the way of life and activities. The balance to always remember and obey God and love fellow humans as a form of guidelines for living life. Guidelines are the essence of life serenity according to God's will. This condition fosters a close brotherhood of increasing brothers (sedulur). Fraternal relations as a form of harmonious interaction, so far, have provided fluency (pelarisan) and wealth (pesugihan)
RITUAL NYADRAN PRAGMATICS FOR ENVIRONMENTAL MANAGEMENT ACCOUNTING Whedy Prasetyo
Jurnal Akuntansi Multiparadigma Vol 12, No 3 (2021): Jurnal Akuntansi Multiparadigma (Desember 2021 - April 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.3.29

Abstract

Abstrak- Pragmatika Ritual Nyadran bagi Akuntansi Manajemen Lingkungan.Tujuan Utama – Penelitian ini menginterpretasikan kejeniusan kearifan lokal ritual nyadran untuk mengungkapkan akuntansi manajemen lingkungan.Metode - Pendekatan ekofenomenologi digunakan untuk memahami ekosistem sebagai fenomena intensionalitas antara subyek dengan objeknya. Hubungan ini ditujukan untuk menunjukkan realiasi utama keselarasan antara manusia dengan alam.Temuan Utama- Nilai tambah merepresentasikan kehadiran akuntansi manajemen lingkungan untuk mengidentifikasi, mengakui, mengkuantifikasi, dan melaporkan aktivitas kelestarian lingkungan berdasar ritual nyandran. Ritual ini perlu memasukkan bagaimana manusia menjaga kelestariannya. Kesadaran ini menunjukkan hak dan klaim, serta kewajiban terhadap lingkungan.Implikasi Teori dan Kebijakan- Pengungkapan akuntansi manajemen lingkungan berdasarkan pada keterkaitan antara manusia dan lingkungan. Refleksi yang diwujudkan dalam pragmatika ritual nyadran ditujukan untuk menghasilkan makna kehidupan menjaga lingkungan.Kebaharuan Penelitian – Perwujudan akuntansi manajemen lingkungan dalam memberikan tambahan nyadran dalam laporan keberlanjutan merupakan kebaruan penelitian ini. Abstract: Ritual Nyadran Pragmatics for Environmental Management Accounting. Main Purpose - This research interprets the genius local wisdom ritual nyadran to express environmental management accounting.Method -Ecophenomenology approach is used to understand the ecosystem as a phenomenon that requires intentionality subject and object. This relationship shows the central realization of harmony between humans and nature.Main Findings - Value-added presence for environmental management accounting to identify, recognize, quantify, and report environmental sustainability activities based on ritual nyadran. A ritual needs to include how humans maintain sustainability. This awareness shows rights and claims, and obligations to the environment.Theory and Practical Implications - Environmental management accounting disclosures are based on human and environmental relationships. Reflection embodied in ritual nyadran pragmatics to produce the meaning of life in protecting the environment.Novelty - The embodiment of environmental management accounting in providing additions nyadran to the sustainability report on activities in ecological preservation.
PENERBITAN SURAT TAGIHAN PAJAK DAN TINDAKAN PENAGIHAN DENGAN TINGKAT PELUNASAN KEWAJIBAN PERPAJAKAN Whedy Prasetyo
Jurnal Akuntansi Multiparadigma Vol 7, No 3 (2016): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2016.12.7029

Abstract

Abstrak: Penerbitan Surat Tagihan Pajak (STP) dan Tindakan Penagihan dengan Tingkat Pelunasan Kewajiban Perpajakan. Penelitian ini merupakan studi deskriptif dengan pendekatan kasus terhadap Wajib Pajak atau Penanggung Pajak Orang Pribadi pada Kantor Pelayanan Pajak  (KPP) Pratama Denpasar Timur yang bertujuan mengetahui pelaksanaan penerbitan Surat Tagihan Pajak (STP), dan tindak lanjut STP berupa penerbitan Surat Tegoran (ST) dan penyampaian Surat Paksa (SP) terhadap kepatuhan melunasi kewajiban perpajakannya. Metode penelitian adalah studi deskriptif dengan 38 sampel. Hasil analisis menunjukkan STP menjamin kepatuhan untuk segera memenuhi kewajiban sebelum jatuh tempo, sehingga tidak dilanjutkan dengan ST dan SP. Abstract:  Initiated Publication Of The Tax Claim Letter (TCL) and Billing Action with Degree of Tax Compliance Payment of Tax Payer or Individual Tax Charger.  This Research is a descriptive study with case approach on Tax Payer or Individual Tax Charger on Tax Service Of­ fice (TSO) Pratama Denpasar Timur aimed to find out the implementation of Tax Compliance Letter (TCL) publication, and the following action of TCL through tax claim in the form of Letter of Warning (LoW) and Letter of Com­ pelling (LoC) related to obedience in fulfilling their tax. Reseach method is descriptive study for 38 sample. Analysis result be said that TCL guaran­ tee obedience in meeting their charge stated, so that they will not receive LoW and LoC.
Mengulik Euforia Amnesti Pajak: Hukum-APBN-Utang-Pajak (Studi Kasus Kantor Pelayanan Pajak Pratama Kabupaten X) Whedy Prasetyo
InFestasi Vol 14, No 1 (2018): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v14i1.4260

Abstract

This study aims to investigate Law. 11 of 2016 on Tax Amnesty dated July 1, 2016 which aims to increase tax revenues and encourage the transfer of assets abroad to the country (asset repatriation). A case study on Tax Office Primary Regency Xwith a qualitative approach is used in this study by showing the response of the presence of PSAK 70 on the Implementation of Asset Accounting (Treasures) and Liabilities (Debt) Tax Amnesty in a proportional perspective. The result is the growth of tax compliance in the motivation and mental attitude of the taxpayer through integrity, responsibility, discipline, accuracy, cooperation, honesty, visi onary, motivation and attitude to achieve tax functions as Budgeter, Regulern, Democracy, and Redistribution in tax amnesty. These four functions are a manifestation of the Law-APBN-Debt-Taxon tax realization targets, therefore tax is expected to be a form of public awareness (voluntary compliance) in contributingto the State through self assessment. Finally, the function of tax amnesty can be an economic tool for the welfare of the people, one of the sources of development financing, to encourage economic growth through the current development policy and it means to create job opportunities and other economic and business opportunities. So that the two parties between the government and WP have a synergistic relationship in recording and reporting the amount of taxes that become obligations, toward a fair tax revenue structure.
Strategi Resource-Based dan Inovasi dengan Pendekatan Biaya Daur Hidup Produk untuk Mencapai Keunggulan Daya Saing Whedy Prasetyo
Jurnal Siasat Bisnis Vol. 12 No. 3 (2008)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

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Abstract

Product development and competition continuously growing in markets to meet consumer needs as consumer, and the goal to achieve cost accuracy and effectiveness during product manufacturing process based on resource strength and weaknesses provide effort in developing internal resource capability of Small and Medium Enterprises (SME) manufacture through application of resource-based strategy (consisting of financial, physical, human and technology resources) and innovation (consisting of product innovation and internal resource) using product life cycle cost approach in achieving competitive advantage. This research suggests that 108 assisted-partner SME manufactures in East Java, using multiple regression analysis provide result in which jointly implementing resource-based strategy and innovation will achieve product competitive advantage. In term of its contribution of the resources, however, there are only three resources, physical resource, product innovation and internal resource, which highly contribute to improve product competitive advantage.Keywords : SME manufacture, resource-based strategy, innovation, product life cycle cost, and product competitive advantage.
The Effect of Intellectual Capital and Good Corporate Governance on Company Value Mediated by Competitive Advantage Selvia Roos Ana; Agung Budi Sulistiyo; Whedy Prasetyo
Journal of Accounting and Investment Vol 22, No 2: May 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (615.015 KB) | DOI: 10.18196/jai.v22i2.10412

Abstract

Research aims: This research aims to analyze the effect of intellectual capital and good corporate governance on company value by using competitive advantage as a mediation on companies listed on the Corporate Governance Perception Index from 2014 to 2018.Design/methodology/approach: This research used nine companies from the Corporate Governance Perception Index as a sample listed during the 2014-2018 period. The analysis methods of this research were Multiple Linear Regression and path analysis.Research findings: The research revealed that the company's competitive advantage could increase the company value but could not mediate company value. However, competitive advantage is inseparable from the role of intellectual capital and good corporate governance.Theoretical contribution/Originality: This study provides a theoretical contribution to determining company value using competitive advantage as mediation. Besides, this research confirms the resource-based theory that the company can win the competition by having a competitive advantage to increase company value. Hopefully, these findings can give a comprehensive picture for the company.Practitioner/Policy implication: The results of this study are expected to provide an overview to management and investors that intellectual capital has not been able to increase company value because intellectual capital is still a hidden value that has not been able to attract investors' attention to how beneficial intellectual capital is for the company. Besides, this study also showed that the implementation of Good Corporate Governance is not just a formality but must become an organizational culture to encourage increased company value.Research limitation/Implication: This study was only conducted on companies listed on the Corporate Governance Perception Index from 2014 to 2018. Therefore, the generalizability of this study is limited
PENGARUH FAKTOR-FAKTOR PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS AUDITOR DI INPSPEKTORAT KABUPATEN JOMBANG Ludfa Febriana; Siti Maria Wardayati; Whedy Prasetyo
UNEJ e-Proceeding Seminar Nasional Ekonomi dan Bisnis (SNAPER-EBIS 2017) Fakultas Ekonomi dan Bisnis Universitas Jembe
Publisher : UPT Penerbitan Universitas Jember

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Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis bagaimana pengaruh faktor-faktor pengendalian internal terhadap auditor yang bekerja di inspektorat kabupaten Jombang. Faktor-faktor pengendalian internal tersebut terdiri dari lingkungan pengendalian, penilaian risiko, pengendalian aktivitas, informasi dan komunikasi serta pengawasan. Manfaat penelitian adalah meningkatkan pengembangan ilmu akuntansi sektor publik dan auditing khususnya terhadap pertanggungjawaban keuangan Negara di Kabupaten Jombang. Jenis penelitian adalah penelitian kuantitatif dengan menggunakan teknik analisis statistik multivariat yang memakai analisis regresi berganda. Uji yang digunakan adalah uji validitas, reabilitas dan uji hipotesis. Teknik sampel penelitian dengan metode sensus dengan unit analisis 35 orang auditor di Inspektorat Kabupaten Jombang. Hasil penelitian membuktikan bahwa lingkungan pengendalian, penilaian risiko manajemen, pengendalian aktivitas, informasi komunikasi, dan pengawasan berpengaruh terhadap akuntabilitas auditor di Inspektorat Kabupaten Jombang.
PENGHIMPUNAN PENDAPATAN NGEFANS SAWERAN : MISTIK SEMAR MESEM PENYANYI DANGDUT (Studi pada Penyanyi Orkestra Melayu New Kendedes) Whedy Prasetyo
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 5, No 1 (2020): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31093/jraba.v5i1.204

Abstract

This study aims to examine the activities of dangdut singers to collect their entertainment income. Activities by basing on mystical routines for semar mesem. The use of this mystic is in recognition of the singer's income. Recognition in the form of collection through saweran mechanism. The mechanism a ngefans saweran contribution is findings of this study. Qualitative methods with an ethnometodology approach was used in this study. The results revealed the mystical semar mesem that was used as a "tali pengasihan" by the singer made a spectator ngefans. Saweran's contribution as his goal, why is that? Because saweran as a unit of income calculation allows the singer to "hope" to fulfill his wishes. The use of money "manggung on air" has made it easier for singers to express their performances and also the songs they perform. This achievement gives the spirit of additional income obtained to be more in a relationship to continue the gig is measured and reliable.
SOCIETY 5.0 MILENIAL GENERATION: DIGITAL TALENTS FORMULA OF GLOBAL OPEN GOVERNMENT AND SMART CITIES Whedy Prasetyo
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4, No 2 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31093/jraba.v4i2.176

Abstract

Society 5.0 adalah peran generasi milenial memanfaatkan teknologi yang sudah berkembang. Pemanfaatan untuk mewujudkan global open government dan smart cities sebagai tujuan penelitian ini. Pemanfaatan digital pada Kelompok Harmonis Digital Kota Batu dengan menggunakan etnometodologi. Hasil penelitian diperoleh informasi yang aktual dan faktual dalam mendorong terwujudnya pemerintahan Kota Batu yang baik, bersih dan transparan serta dapat menjawab berbagai tuntutan. Hasil ini memberikan akses dan pengelolaan serta penggunaan informasi secara tepat dan akurat. Proses sebagai bagian tanggung jawab untuk mewujudkan pemerintahan aspiratif dan partisipatif, yang didasarkan pada empat peran generasi milenial; penyediaan informasi, konsultasi, keterlibatan aktif, dan kebersaman.
Co-Authors A. Hajar Nur Fachmi achmad achmad Agung Budi Sulistiyo Ahmad Roziq Akhmad Toha Almira Ayu Octavia Alwan Sri Kustono Arrofi', Mohamad Dewi Ayu Puspita Hendrawan Santosa Putra Indania, Falsa Kikit Kartika Kartika Kartika Kartika Leonita Catherine Wijaya Ludfa Febriana Masrunik, Endah Nining Ika Wahyuni Nurfaizah, Falihatul Rahmat, Agus Zainur Rochman Effendi Rofidatul Hasanah Roos Ana, Selvia Safitri, Dewi Ira Shinta Alifia Fahira Siti Maria Wardayati Siti Maryam Sri Puspita Sari Susanti, Alifi Tria Toha, Akhmad Wildan Khisbullah Suhma Wildan Zainatul Qodriyati