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<![CDATA[PESAN BEDHAYA BANYU NING KALI BAGI AKUNTANSI MANAJEMEN AIR: PENDEKATAN EKOFENOMENOLOGI ]]>
<![CDATA[Whedy Prasetyo]]>
<![CDATA[ EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 4 No 1 (2020) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya ]]>
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DOI: 10.24034/j25485024.y2020.v4.i1.4265
<![CDATA[The local wisdom of bedhaya banyu ning kali dance to express management accounting of water as the aim of this study, with the qualitative approach of ecophenomenology used. The results of this study make the added value of local wisdom in identifying, recognizing, quantifying, reporting, and guaranteeing information on water, rights and claims, and obligations to water in water accounting. The activity manifests thanks to the perfection of human life for the generosity of the soul over the gift of water as source life. Bedhaya banyu ning kali dances this time provide evidence that the continuity of springs is not a factor in the size and location of water, but it is necessary to include how humans preserve it, as a manifestation of life activities not only today, but forever or hereditary. Embodiments that provide additional information in the GRI 300 sustainability report on Environmental Impacts, especially GRI 303-3 for the sustainability of water use.]]>
<![CDATA[Paradoks Ganda Kos Produksi Petani Tembakau (Studi Fenomenologi pada Petani Tembakau di Kabupaten Jember) ]]>
<![CDATA[Whedy Prasetyo]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol 20 No 1 (2017) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24914/jeb.v20i1.611
<![CDATA[This study focuses on the dual paradox of production cost phenomenon as a consequence of the tobacco market characteristics. More specifically, we motivate our study by emphasizing the oligopsonic price transaction and farmers’ lack of direct access to factories. The paradox causes production costs to be determined by mediating actors between farmers and tobaccos. More specifically, tengkulak (middlemen) powerfully mediate business transactions between farmers and factories so that price fluctuation harms farmers. Using the phenomenology study, this research harmonizes the production costs determination from the planting time to harvesting time. The production cost harmonization shows that farmers and factories initiate intensive and open communication about their own production costs. It is therefore expected that this practice could eliminate the oligopsonic market and the one-sided price determination by tengkulak who mainly act for cigarette industry. Eventually, it is also expected that the dual paradox of production cost determination could be eliminated.Abstrak Fenomena paradoks ganda kos produksi akibat pasar tembakau merupakan kajian penelitian ini. Kajian ini merujuk akibat transaksi harga yang bersifat oligopsoni dan petani tidak memiliki akses langsung ke pabrik. Paradoks seperti ini membuat kondisi antara petani dan pabrik menentukan beban produksi. Beban produksi yang terjadi akibat proses jual-beli diperantarai oleh tengkulak, sehingga fluktuasi harga tembakau merugikan petani. Penelitian ini mengunakan studi fenomena. Hasil penelitian mewujudkan harmonisasi penentuan kos produksi dari awal masa tanam sampai panen. Harmonisasi kos produksi seperti ini menunjukkan pabrik dan petani membuka wahana komunikasi intensif dan terbuka beban produksi yang harus dikeluarkan masing-masing. Hasil ini diharapkan mengakhir fenomena oligopsoni dan penetapan harga tembakau secara sepihak oleh tengkulak yang menjadi kaki tangan industri rokok. Oleh karena itu, sudah waktunya cerita paradoks ganda penentuan kos produksi diakhiri.]]>
<![CDATA[Akuntansi 4.0: Belajar Transdisipliner Momong, Among, Ngemong ]]>
<![CDATA[Whedy Prasetyo]]>
<![CDATA[ Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 3, No 3 (2019) ]]>
Publisher : <![CDATA[Jur. Akuntansi, Politeknik Negeri Malang ]]>
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<![CDATA[Penelitian ini bertujuan mengupdate kapabilitas terkait perkembangan peraturan dan teknologi 4.0 sebagai tujuan capaian pembelajaran akuntansi. Capaian yang lebih terbuka dan meluas, sistem jaringan belajar lintas disiplin, dan manajemen sumber belajar yang fleksibel dan terintegrasi. Paradigma belajar yang menumbuhkan heutagogis dengan memberi pilihan dan peluang mendesain proses pembelajaran. Metode kualitatif dengan pendekatan studi deskriptif melalui wawancara mendalam digunakan dalam penelitian ini. Hasil menjelaskan desain pendidikan akuntansi 4.0 yang menumbuhkan konvergensi ilmu pengetahuan akuntansi dan teknologi. Konvergensi yang membuat pengembangan akuntansi adaptif Proses ini memberi keleluasaan secara berkelanjutan pada belajar akuntansi transdisipliner yang dijiwai oleh momong, among dan ngemong. Mengapa demikian? Karena konsep momong, among dan ngemong mengedepankan pedagogi egalitarian yang dinamis dan fleksibel untuk mengeksplorasi mahasiswa secara kreatif, mandiri dan bertanggung jawab. Bukankah ini wujud integrasi cyber dan physical sistem sebagai ciri yang bernama 4.0?]]>
<![CDATA[Akuntansi Kelautan dan Perikanan Biru Berbasis Konsep Hasil Maksimum Lestari Wilayah ]]>
<![CDATA[Whedy Prasetyo]]>
<![CDATA[ Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 4, No 3 (2020) ]]>
Publisher : <![CDATA[Jur. Akuntansi, Politeknik Negeri Malang ]]>
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DOI: 10.33795/jraam.v4i3.011
<![CDATA[AbstractThe purpose of this study is to determine the balance of the calculation of fishermen's catch of fish. Descriptive quantitative method using data (econometrics) was selected to produce a calculation formula. The results showed that the production function pattern in the fishermen's catch followed the concept of the maximum sustainable yield of the region. It is a concept of marine and blue fisheries accounting treatment based on fishermen exchange rates, namely the preservation of biodiversity in the catch. Calculation of the balance condition between equality in the opportunity sacrificed in the form of additional units of effort and catch value. AbstrakTujuan penelitian ini adalah untuk menentukan keseimbangan perhitungan hasil tangkapan ikan nelayan pola hasil maksimum lestari. Metode kuantitatif deskriptif menggunakan data (ekonometrika) dipilih untuk menghasilkan rumusan perhitungan. Hasil penelitian menunjukkan bahwa pola fungsi produksi pada tangkapan nelayan mengikuti konsep hasil maksimum lestari wilayah. Merupakan konsep perlakuan akuntansi kelautan dan perikanan biru berdasarkan nilai tukar nelayan, yaitu pelestarian keanekaragaman hayati pada hasil tangkapan. Persamaan dengan menggunakan harga sekarang dengan lag untuk harga kesepakatan hasil tangkapan dan usaha pelestarian keanekaragaman hayati. Perhitungan kondisi keseimbangan antara kesamaan dalam peluang yang dikorbankan berupa satuan tambahan usaha dan nilai tangkapan]]>
<![CDATA[Revealing Spiritual-Based Mental Accounting: (Case Study at College X) ]]>
<![CDATA[Wildan Khisbullah Suhma Wildan]]>;
<![CDATA[Agung Budi Sulistiyo]]>;
<![CDATA[Whedy Prasetyo]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 1 (2022): March 2022 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v12i1.668
<![CDATA[This study aims to find out about the existence of mental accounting and its obstacles in a Faculty (Faculty C) at an Islamic College in the Tapal Kuda area, East Java. This research is quantitative research with lecturers and managers of Faculty C at the university as an informant. Researchers used the interaction analysis method developed in this study. From the results of interviews, observations, and documentation conducted by the author, it was found that in uncovering spiritual-based mental accounting, there are three major underlying points, namely the Value in Nrimo Ing Pandum, the Productivity Development, and Ikhlas Beramal. Nrimo Ing Pandum is God's will to provide an environment and opportunity to work productively and successfully. The productivity of human resources for educators is given responsibility by making textbooks for each subject taught. Ikhlas beramal occurs because of a charitable process that is influenced by a charity that is continuously carried out by individuals.]]>
<![CDATA[Menggagas Akuntansi Syari’ah: Apakah Akuntansi Islam atau Akuntansi Syari’ah Spiritual (Islam)? ]]>
<![CDATA[Whedy Prasetyo]]>
<![CDATA[ Akuntansi dan Teknologi Informasi Vol. 12 No. 1 (2018): Volume 12, No. 1, 2018 ]]>
Publisher : <![CDATA[Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya ]]>
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DOI: 10.24123/jati.v11i2.303
<![CDATA[This paper aims to explain of idea the concept spiritual shari’ah accounting. This accounting is not Islam accounting. Why is that? If religion accounting has a foundation in accordance with the law and dogmatic listed on scripture, it means that there should be no private interpretation on this dogmatic. Instead, spiritual shari’ah accounting by conscience or consensus of core ideology fused with self, others and surrounding to bring the basic beliefs and clean soul, holy and loving. The third for spiritual concepts are summarized in honesty and harmony. Spiritual shari’ah accounting concept like this is capable of providing belief, peace, morality, and faith. This study is a qualitative descriptive with secondary data for book, results of research published in the form of scientific national journals nor international or opinion publik in release of the research result. The study also sought to dig up research that is not published as reasearch reports. The results of this study indicate spiritual shari'ah accounting basis rather than values, but belief. This belief is not always based on religious teachings, but rather on spiritual values, which source from scripture and conscience.]]>
<![CDATA[SAMI’NA WA ATHO’NA PHILOSOPHY IN THE PROCESS OF ACCOUNTING EDUCATION BASED ON ISLAMIC BOARDING SCHOOLS ]]>
<![CDATA[Rofidatul Hasanah]]>;
<![CDATA[Whedy Prasetyo]]>;
<![CDATA[Ahmad Roziq]]>
<![CDATA[ Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 7 No 2 (2022): Jurnal Riset Akuntansi dan Bisnis Airlangga ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/jraba.v7i2.40437
<![CDATA[This study aims to examine the philosophy of compliance with sami’na wa atho’na in the accountingeducation process. The object of this research is a Vocational High School as known as SMK MHI Jember, avocational school that is established and operates in Islamic boarding schools in Indonesia. This type ofresearch is a qualitative research with Husserl Phenomenology method. The resource persons in this studyamounted to 4 people, namely the chairman of the pesantren foundation, the treasurer of the foundation, thechairman of the MHI Vocational School, and the accounting teacher of the MHI Vocational School. This studyshows that the phenomenon of strict sami’na wa atho’na is not just student compliance with the teacher, but aspart of ethical development in the accounting education process at SMK MHI. Theoretically, the results of thisstudy can contribute to the accounting learning process which in the process emphasizes the usefulness of theaccounting discipline through the formation of the ethical character of students, as David Hume's theory ofUtilitarian Ethics, that an activity and policy is said to be good if it can provide benefits to the majority ofsociety. In addition, accounting educators and educational institutions that have study programs or accountingexpertise competencies can take the results of this study into consideration for manifesting the philosophy ofsami'na wa ato'na in the development of the accounting education curriculum in the era of the independentcurriculum and the 4.0 industrial revolution, where the moral crisis is be of serious concern.]]>
<![CDATA[Convalsent Plasma Inventory Cost Identification as Health Accounting Implementation in the Indonesian Red Cross Blood Transfusion Unit, Lumajang Regency ]]>
<![CDATA[Siti Maryam]]>;
<![CDATA[Whedy Prasetyo]]>;
<![CDATA[Ahmad Roziq]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 3 (2022): September 2022 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v12i3.862
<![CDATA[Supplies in health organizations are health services. The inventory in this study is about convalescent plasma, which is a supply of health services provided to provide therapy for the recovery of Covid-19 patients. The inventory costs are needed in calculating the cost of convalescent plasma supplies in order to determine whether the applied rates have met the costs incurred in procuring convalescent plasma supplies as a result of the implementation of health accounting. The purpose of this study was to determine the cost of convalescent plasma supplies and to find out whether the dose applied to the patient was sufficient to replace the cost of supplies incurred. This research uses quasi-qualitative method, data collection method is observation, interview, and documentation. The results of this study indicate that the study of the cost of convalescent plasma supplies above can be seen that the inventory cost is influenced by several factors, including donor factors and consumables used. Each plasma donor produced is different. This will affect the cost of convalescent plasma supplies in each bag. With this research, the Indonesian Red Cross Blood Transfusion Unit, Lumajang Regency, applies the calculation of inventory cost per bag on blood component products, mainly convalescent plasma.]]>
<![CDATA[Cultural reality of nyogug pendhalungan: social unearned revenues (ethnososiology pendhalungan approach) ]]>
<![CDATA[Whedy Prasetyo]]>;
<![CDATA[Akhmad Toha]]>
<![CDATA[ The Indonesian Accounting Review Vol 13, No 1 (2023): January - June 2023 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/tiar.v13i1.2858
<![CDATA[This qualitative research on pendhalungan etnososiology aims to reveal nyogug cultures. Cultural tradition helps the wedding feast as a sacrificial unit of present and future economic resources that are certainly to be returned because of social agreement. This atmosphere makes social unearned revenues. Therefore, nyogug cultural tradition becomes an analytical tool. Data were collected through participant observation. The result of this research shows cultural tradition is social unearned revenues recording unity of revenue and expenses. So, measuring it at time of acquisition is also for expenses when it’s incurred. A situation that provides the development of recording transactions based on fairness and equity based on togetherness, as a business entity recognizes revenue and expenses as one. For both of these requirements is the future sacrifice of economic resources. Conditions to bind continue or to become obligatory until satisfied as unearned revenues to economic and physical benefits, revenue and expenses must also be measured and recognized when the nyogug activity occurs. Thus, the measurement of these two accounts at the time of acquisition is also for expenses when incurred.]]>
<![CDATA[Akuntansi Kelautan dan Perikanan Biru Berbasis Konsep Hasil Maksimum Lestari Wilayah ]]>
<![CDATA[Whedy Prasetyo]]>
<![CDATA[ Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 4 No. 3 (2020): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Malang ]]>
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DOI: 10.33795/jraam.v4i3.011
<![CDATA[The purpose of this study is to determine the balance of the calculation of fishermen's catch of fish. Descriptive quantitative method using data (econometrics) was selected to produce a calculation formula. The results showed that the production function pattern in the fishermen's catch followed the concept of the maximum sustainable yield of the region. It is a concept of marine and blue fisheries accounting treatment based on fishermen exchange rates, namely the preservation of biodiversity in the catch. Calculation of the balance condition between equality in the opportunity sacrificed in the form of additional units of effort and catch value. Abstrak Tujuan penelitian ini adalah untuk menentukan keseimbangan perhitungan hasil tangkapan ikan nelayan pola hasil maksimum lestari. Metode kuantitatif deskriptif menggunakan data (ekonometrika) dipilih untuk menghasilkan rumusan perhitungan. Hasil penelitian menunjukkan bahwa pola fungsi produksi pada tangkapan nelayan mengikuti konsep hasil maksimum lestari wilayah. Merupakan konsep perlakuan akuntansi kelautan dan perikanan biru berdasarkan nilai tukar nelayan, yaitu pelestarian keanekaragaman hayati pada hasil tangkapan. Persamaan dengan menggunakan harga sekarang dengan lag untuk harga kesepakatan hasil tangkapan dan usaha pelestarian keanekaragaman hayati. Perhitungan kondisi keseimbangan antara kesamaan dalam peluang yang dikorbankan berupa satuan tambahan usaha dan nilai tangkapan.]]>
