Articles
<![CDATA[Social Supervision Behavioral of the Village Income and Expenditure Budget Reaches Welfare Windu Kencana in Indonesia ]]>
<![CDATA[Prasetyo, Whedy]]>
<![CDATA[ JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 11 No 2 (2024): July - December ]]>
Publisher : <![CDATA[Magister Akuntansi Universitas Pancasila ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35838/jrap.2024.011.02.26
<![CDATA[Purpose: This research aims to show social supervision policy in the implementation of IEB in Indonesia. Methodology: Descriptive qualitative study with case study approach. Open interview was conducted to reveal the accountability and response of the community for the IEB Village. This kind of interaction was carried out for five months from 09 March to 10 August 2024 is Abdul Halim Iskandar (Minister of Villages, Development of Disadvantaged Regions and Transmigration of the Indonesia Republic) and Taufik Madjid (Secretary General of the Ministry of Villages, Development of Disadvantaged Regions, and Transmigration). Finding: The results show that the community supervision in IEB has a direction to fulfill the needs and expectations of the community. This atmosphere has the potential to produce the exact percentage of use and affirmative programs as well as a communication medium that can reduce the potential for conflict. Openness in running IEB Village make interaction is like brother and not push each other. The mystique of togetherness produces reflective rationality thinking of the village officials in dealing with its citizens. Implication: The manifestation of harmonious social relationships that reflect a peace sense, and produce a prosperity sense and harmony together. Conditions for realization of social supervision by contributing to transparency, accountability, participation and order. This belief is a just, prosperous and prosperous [windu kencana] manifestation without any deviation in its implementation. Originality: Manifestation of windu kencana as a result to social supervision policy is a form of control or assessment to determine the implementation of activities in accordance with established plans (IEB Village). This situation proves the active involvement in the IEB Village management.]]>
<![CDATA[Social Supervision Behavioral of the Village Income and Expenditure Budget Reaches Welfare Windu Kencana in Indonesia ]]>
<![CDATA[Prasetyo, Whedy]]>
<![CDATA[ JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 11 No. 2 (2024): July - December ]]>
Publisher : <![CDATA[Magister Akuntansi Universitas Pancasila ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35838/jrap.2024.011.02.26
<![CDATA[Purpose: This research aims to show social supervision policy in the implementation of IEB in Indonesia. Methodology: Descriptive qualitative study with case study approach. Open interview was conducted to reveal the accountability and response of the community for the IEB Village. This kind of interaction was carried out for five months from 09 March to 10 August 2024 is Abdul Halim Iskandar (Minister of Villages, Development of Disadvantaged Regions and Transmigration of the Indonesia Republic) and Taufik Madjid (Secretary General of the Ministry of Villages, Development of Disadvantaged Regions, and Transmigration). Finding: The results show that the community supervision in IEB has a direction to fulfill the needs and expectations of the community. This atmosphere has the potential to produce the exact percentage of use and affirmative programs as well as a communication medium that can reduce the potential for conflict. Openness in running IEB Village make interaction is like brother and not push each other. The mystique of togetherness produces reflective rationality thinking of the village officials in dealing with its citizens. Implication: The manifestation of harmonious social relationships that reflect a peace sense, and produce a prosperity sense and harmony together. Conditions for realization of social supervision by contributing to transparency, accountability, participation and order. This belief is a just, prosperous and prosperous [windu kencana] manifestation without any deviation in its implementation. Originality: Manifestation of windu kencana as a result to social supervision policy is a form of control or assessment to determine the implementation of activities in accordance with established plans (IEB Village). This situation proves the active involvement in the IEB Village management.]]>
<![CDATA[Unmasking Disaster Accountability: Corruption Networks and The Psychology of Social Capital Fraud in Indonesia ]]>
<![CDATA[Prasetyo, Whedy]]>;
<![CDATA[Sulistiyo, Agung Budi]]>
<![CDATA[ Jurnal Kajian Akuntansi Vol 8 No 2 (2024): DECEMBER 2024: Article in Progress ]]>
Publisher : <![CDATA[Universitas Swadaya Gunung Jati ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33603/jka.v8i2.10382
<![CDATA[This study explores the ethical and psychological dimensions of fraud within disaster social capital, with a particular focus on corruption networks during environmental crises in Indonesia. It investigates how the manipulation of aid distribution—originally intended to support collective welfare—erodes accountability and transforms moral norms. Drawing on in-depth qualitative insights from a senior academic in disaster governance and a high-ranking official at the National Disaster Management Agency, this research uncovers how the mismanagement of disaster relief funds not only facilitates corruption but also blurs the ethical boundary between public duty and private gain. Two prominent patterns emerge: first, aid allocators engage in corrupt practices that weaken communal trust networks; second, the misappropriation of funds becomes normalized as personal entitlement, institutionalizing unethical behavior. This case highlights how the distortion of social customs and consensus can be used to rationalize unethical conduct, ultimately weakening legal structures and ethical integrity. The findings offer critical implications for ethics education in public administration and business, emphasizing the urgent need to embed moral reasoning and accountability frameworks in disaster response systems.]]>
<![CDATA[A Sociological Review of the 2020 Regional Election Budget Preparation in Jember Regency: A Case Study of the KPU Jember ]]>
<![CDATA[Rahmat, Agus Zainur]]>;
<![CDATA[Putra, Hendrawan Santosa]]>;
<![CDATA[Prasetyo, Whedy]]>
<![CDATA[ International Journal of Business and Applied Economics Vol. 3 No. 6 (2024): November 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55927/ijbae.v3i6.12414
<![CDATA[This study analyzes the budgeting process from a sociological perspective, linking it to the phenomena observed during the 2020 simultaneous regional elections at KPU Jember. Using Institutional Isomorphism Theory, the research explores how these phenomena are reflected in the budgeting process. A qualitative approach with a case study methodology was employed, with data collected through interviews with key actors involved in the preparation of the 2020 regional election budget in Jember Regency. The analysis reveals that three mechanisms of institutional isomorphism (mimetic, coercive, and normative) were evident in the budgeting process. The findings demonstrate that sociological factors are integral to the budgeting process, as shown by the application of these isomorphism mechanisms at KPU Jember.]]>
<![CDATA[Sosialisasi Akuntansi Pertanian Sebagai Penentu Pendapatan Petani Di Desa Bubuk Kecamatan Rogojampi Kabupaten Banyuwangi ]]>
<![CDATA[Prasetyo, Whedy]]>;
<![CDATA[Kartika, Kartika]]>;
<![CDATA[Andriana, Andriana]]>;
<![CDATA[Nurfaizah, Falihatul]]>;
<![CDATA[Safitri, Dewi Ira]]>
<![CDATA[ Abdi Panca Marga Vol 3 No 2 (2022): Jurnal Abdi Panca Marga Edisi November 2022 ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Panca Marga Probolinggo ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.51747/abdipancamarga.v3i2.1137
<![CDATA[Pengabdian yang ditunjukan untuk sosialisasi kehadiran akuntansi pertanian atas aktivitas petani. Kehadiran sebagai upaya untuk mendukung dalam menunjang keberhasilan musim tanam (input) sampai hasil panen (output). Hubungan Input dan output itu berhubungan dengan biaya dan pendapatan. Perumusan yang menjadi tujuan pengabdian bagi kelompok tani Desa Bubuk Kecamatan Rogojampi Kabupaten Banyuwangi. Metode yang dilakukan memberikan ceramah dan diskusi bagaimana cara pelaksanaan akuntansi pertanian sebagai proses penentuan biaya dan pendapatan yang dilakukan selama usaha tani. Aktivitas petani dari pengeluaran-pengeluaran yang dikumpulkan dalam satu perhitungan sebagai biaya tanam dan menjadi penerimaan ketika musim panen tiba dari hasil penjualannya. Berdasarkan kondisi tersebut menunjukkan bahwa aktivitas pengeluaran biaya-biaya tanam menjadikan komponen biaya dimuka yang dapat diatur perhitungannya. Proses penetapan biaya ini menjadi biaya diatur petani sebagai perumusan Nilai Tukar Petani atas biaya yang dibayar dengan harga yang diterima ditambahkan faktor musim sebagai penentu hasil persamaan tersebut. Berdasarkan perumusan tersebut menunjukkan keputusan pendapatan petani harus dibuat dan langkah-langkah yang harus diambil ketika manfaat tambahan ada di keseluruhan biaya yang dikeluarkan. Kata Kunci: Akuntansi pertanian, biaya petani, pendapatan petani, dan nilai tukar petani.]]>
<![CDATA[Persepsi motivasi mahasiswa dalam minat investasi green sukuk berdasarkan gender ]]>
<![CDATA[Shinta Alifia Fahira]]>;
<![CDATA[Whedy Prasetyo]]>;
<![CDATA[Hendrawan Santosa Putra]]>
<![CDATA[ Akuntansi dan Teknologi Informasi Vol. 17 No. 1 (2024): Volume 17, No.1 Maret 2024 ]]>
Publisher : <![CDATA[Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24123/jati.v17i1.6170
<![CDATA[Research was conducted to investigate the motivational perspectives of scholars regarding investing in Green Sukuk based on gender concepts. This concept provides meaning for scholar investment decision-making in carrying out investment strategies. Qualitative methods with a phenomenological approach were employed in this research. The findings revealed that both male and female scholars are motivated to invest in Green Sukuk. These motivations align with the values of environmental preservation, reducing greenhouse gas emissions, the potential for high returns, safe investments guaranteed by the government, and the fact that this investment can avoid usury. Green Sukuk is also perceived as a means to invest surplus funds. Males are more inclined in Green Sukuk due to environmental concerns, while females are attracted by the investment security it offers. This can be explained by the findings that males tend to have higher environmental awareness compared to females, whereas females are more inclined to avoid investments with high risks. Hence, females are more cautious in their investment choices. However, when examining investment decision-making, there are no differences between males and females except in terms of income.]]>
<![CDATA[THE NOMINEE SCHEME THROUGH THE LENS OF NEUTRAL SELF-MENTALITY AND UNEXPLAINED WEALTH ]]>
<![CDATA[Whedy Prasetyo]]>
<![CDATA[ Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 2 (2025): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2025 ]]>
Publisher : <![CDATA[Faculty of Economics and Business University of Mataram ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29303/akurasi.v8i2.763
<![CDATA[The phenomenon of increasing or possessing personal wealth without a clear source of income (unexplained wealth) often indicates criminal acts such as money laundering and corruption. This study aims to examine the nominee scheme from the perspective of neutral self-mentality as a mental character in preventing fraud. The research employs an interactive qualitative ethnographic approach, with the Bilik Literasi Community in Karanganyar Regency, Central Java, as the case study. The findings reveal that disguising ownership through the nominee scheme can be used to conceal illicit enrichment, including unreported assets and liabilities. The concept of neutral self-mentality in the fraud context not only involves wealth under an individual’s direct control but also indirect benefits that may elevate one’s lifestyle or standard of living. These insights provide a conceptual foundation for developing policies to prevent and combat money laundering and corruption.]]>
<![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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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[INTERPRETING ENTREPRENEURIAL BEHAVIORAL ACCOUNTING FROM THE INDONESIAN CULTURE ]]>
<![CDATA[Whedy Prasetyo]]>
<![CDATA[ Reviu Accounting, Business & Organizations Vol. 1 No. 2 (2025): (Vol 1 No 2 (2025) ]]>
Publisher : <![CDATA[Center for Indonesian Accounting Studies ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.64417/rabo.v1i2.0017
<![CDATA[Research Objective: This study explores the importance of financial reporting for MSMEs from a personality psychology perspective, emphasizing its role in economic decision-making and encouraging the adoption of FAS-MSME to improve the quality of financial information and entrepreneurial decision-making. Method: This study employs a conceptual and literature-based approach to review existing accounting standards, regulatory guidelines, and psychological perspectives related to entrepreneurial behavior. The analysis focuses on aligning the principles of FAS-MSME with the characteristics, needs, and behavioral tendencies of MSMEs. Findings: This study highlights that the complexity of conventional accounting standards often discourages MSMEs from preparing accurate financial statements. FAS-MSME provides a simpler and more relevant framework that matches MSME capacities. When combined with an understanding of personality psychology, MSMEs are more likely to perceive financial reporting not only as compliance but also as a decision-making tool to support growth and sustainability. Theoretical and Policy Implications—This study bridges accounting standardization and behavioral psychology, offering insights into how personality traits shape MSME reporting behavior. From a policy perspective, it supports the promotion and dissemination of FAS-MSMEs by government agencies, professional associations, and educational institutions to ensure that MSMEs receive adequate guidance and training to adopt FAS. Research Novelty: This study integrates personality psychology with financial reporting standardization, presenting a behavioral view of MSME adoption of FAS-MSME and framing it as both a technical and a behavioral tool for financial discipline. ]]>
