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All Journal Vokasi: Jurnal Riset Akuntansi Media Komunikasi FPIPS Jurnal Akuntansi Profesi Jurnal Akuntansi Multiparadigma BAKI (Berkala Akuntansi dan Keuangan Indonesia) JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Akuntansi dan Ekonomika Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen PAY Jurnal Keuangan dan Perbankan Jurnal Ilmu Ekonomi dan Sosial (JIES) JRABA Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Arif Widyatama
Universitas Brawijaya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Corporate social responsibility dan kesejahteraan masyarakat: pendekatan triple bottom line Arif Widyatama; Andi Sabirin; Sulastia Ningrum
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 7 No. 2 (2021): November 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i2.5175

Abstract

The purpose of this study is to understand in depth the implementation of Corporate social responsibility (CSR) in improving the welfare of the community through the CSR program conducted by PT. PLN Region Sulutenggo. The research method used is interpretive, namely understanding from various informants' perspectives regarding the implementation of CSR. The results of this study indicate that the implementation of PT PLN Sulutenggo Region has carried out various work programs that were born through social mapping obtained by phenomena or problems of residents in the area where PT PLN operates, including in the fields of education and health. Therefore, PT PLN must actively participate in continuing to be committed to its work programs. This research has implications for the implementation of the triple bottom line which is fundamental to the implementation of CSR, because companies are not only required to increase revenue but also contribute to two other aspects, namely social and environmental so that the work program of the company's CSR can prosper the community around PT PLN Sulutenggo Region.
Akuntabilitas Keuangan UMKM: Bagaimana Perspektif dari Sebuah UMKM Bidang Perdagangan? Arif Widyatama; Maria Yanida
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 1 No. 3 (2016): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

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Abstract

This study aims to determine the depth of SME’s understanding towards accountability that embodied in the financial statements. This is important since the financial statements must be reported as part of accountability to external parties. This research was conducted based on qualitative method and phenomenological approach. The site of this research is an SME engaged in a fish trade. The results show that the SME has not realised the meaning and importance of accountability. This is due to simple bookeeping and financial reporting done by this SME, which is not in accordance with the applicable standard (SAK ETAP). Abstrak Penelitian ini bertujuan untuk mengetahui bagaimana pemahaman pelaku UMKM mengenai akuntabilitas yang diwujudkan dalam laporan keuangan. Pemahaman ini penting, mengingat laporan keuangan yang dihasilkan, harus dipertanggungjawabkan kepada pihak eksternal. Penelitian ini dilakukan dengan metode kualitatif dan menggunakan pendekatan fenomenologi. UMKM yang menjadi situs penelitian adalah sebuah UMKM yang bergerak di bidang perdagangan ikan. Hasil penelitian menunjukkan bahwa pelaku UMKM belum memahami makna dan merasa pentingnya akuntabilitas. Hal ini disebabkan karena selama ini mereka hanya melakukan pembukuan dan pelaporan keuangan yang sederhana dan belum sesuai dengan standar yang berlaku yaitu SAK ETAP.
BARGAINING MANAGEMENT STRATEGY, ACCOUNTING FOR LOVE AND LANGUAGE IN THE FRAME OF PHILOSOPHY IBNU SINA Arif Widyatama; Tjiptohadi Sawarjuwono
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 11 No 1 (2026): Jurnal Riset Akuntansi dan Bisnis Airlangga (JRABA)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v11i1.77859

Abstract

This article aims to examine and reconstruct the concept of Small and Medium Enterprises (SMEs) bargaining strategy as a source of relational competitive advantage, especially when compared to the strategic approach of large companies that tend to be impersonal. This study proposes that MSMEs' bargaining strategy is not merely an economic mechanism, but also a social and moral practice that can strengthen long-term relationships between sellers and buyers. By integrating the concepts of love, accounting language, and transaction ethics, this article uses the philosophical framework of Ibn Sina which is based on two main principles, namely Divine Light and Existence. Through a conceptual-philosophical approach, this study shows that the implementation of a bargaining strategy based on Ibn Sina's philosophy requires three main prerequisites: (1) the intention of MSMEs that is rooted in divine values, (2) the use of contextual and adaptive economic communication language towards transaction partners, and (3) the morality of business actors in conveying values ​​and prices honestly to build emotional bonds based on mutual trust. This article contributes to the literature on accounting and MSME strategy by offering an alternative perspective based on Islamic philosophy that places love, ethics, and human relations as the foundation of economic practice.
Co-Authors Andi Sabirin Andi Sabirin Baso Andini Nurhajrah Bobby Himawan Burhanuddin Ladjin Burhanuddin Ladjin Diarespati Eka Zahra Solikahan Fathiatul Haq Fatma Fatma Fitria Alamri Irma Irma Lola Novita Lola Novita M Ihsan M. Ihsan Margaretha EJ Wagey Maria Yanida Maria Yanida Maria Yanida Melinda Ibrahim Pipin Fitriasari Sulastia Ningrum Tjiptohadi Sawarjuwono Tri Rahmat