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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 Akurasi : Jurnal Studi Akuntansi dan Keuangan 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 Journal of Islamic economics Perspectives (JIEP) Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung REVIU: Accounting, Business & Organizations
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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Persepsi motivasi mahasiswa dalam minat investasi green sukuk berdasarkan gender Shinta Alifia Fahira; Whedy Prasetyo; Hendrawan Santosa Putra
Akuntansi dan Teknologi Informasi Vol. 17 No. 1 (2024): Volume 17, No.1 Maret 2024
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v17i1.6170

Abstract

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.
Mysticism of Selling Price Hamemayu Hayuning Urip Bebrayan (Kejawen Ethno-Economic Approach) Prasetyo, Whedy
JASF: Journal of Accounting and Strategic Finance Vol. 4 No. 1 (2021): JASF (Journal of Accounting and Strategic Finance) - June 2021
Publisher : Accounting Department, Faculty of Economics and Business, 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 noneconomic 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 thebalance 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).
THE NOMINEE SCHEME THROUGH THE LENS OF NEUTRAL SELF-MENTALITY AND UNEXPLAINED WEALTH Whedy Prasetyo
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 2 (2025): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i2.763

Abstract

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.
Integrating Fitrah Psychotherapy into Accounting 5.0: A Rahmatan lil Alamin Approach to Islamic Boarding School Finance Behavior Prasetyo, Whedy
Journal of Islamic Economics Perspectives Vol. 7 (2025): Journal of Islamic Economics Perspectives - Special Issue
Publisher : Faculty of Islamic Economics and Business, State Islamic University of  Kiai Haji Achmad Siddiq Jember, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/645zct94

Abstract

This study investigates how Fitrah Psychotherapy can be integrated into Accounting 5.0 to strengthen the ethical and spiritual dimensions of financial reporting in Islamic boarding schools (pesantren). The main question addressed is how fitrah-based awareness comprising intellectual, emotional, spiritual, and self-conscious dimensions can serve as a foundation for developing accounting practices aligned with rahmatan lil alamin values. The background of this issue lies in the growing challenge of balancing digital transformation with moral responsibility in the Society 5.0 era. Positioned as a conceptual and philosophical inquiry, this research draws upon Islamic psychological and accounting education perspectives to construct a model of fitrah-based financial behavior accountability. The discussion employs a qualitative reflective approach to reinterpret accounting not merely as a technical discipline, but as a psychospiritual process that harmonizes technological capability with ethical consciousness. The findings reveal that integrating fitrah psychotherapy into accounting 5.0 fosters metacompetence and multiskill learning, enabling pesantren communities to adapt technological innovations while maintaining spiritual integrity. The study concludes that fitrah-driven behavior accounting promotes human-centered financial reporting, transforming digital finance behavior education into a moral practice that contributes to inclusive and sustainable development grounded in rahmatan lil alamin.
INTERPRETING ENTREPRENEURIAL BEHAVIORAL ACCOUNTING FROM THE INDONESIAN CULTURE   Whedy Prasetyo
Reviu Accounting, Business & Organizations Vol. 1 No. 2 (2025): (Vol 1 No 2 (2025)
Publisher : Center for Indonesian Accounting Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64417/rabo.v1i2.0017

Abstract

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.  
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