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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Jurnal Keuangan dan Perbankan Eduhealth JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) Neo-Bis MIX : Jurnal Ilmiah Manajemen MODUS-Jurnal Ekonomi dan Bisnis Riset Akuntansi dan Keuangan Indonesia Al Tarbawi Al Haditsah Jurnal Akuntansi Aktual Assets: Jurnal Akuntansi dan Pendidikan Jurnal Pengabdian Masyarakat Kesehatan JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmiah Edunomika (JIE) Al-Misbah : Jurnal Islamic Studies Jurnal Ilmiah Akuntansi Peradaban Pengabdian Kampus: Jurnal Informasi Kegiatan Pengabdian Pada Masyarakat Indonesian Management and Accounting Research Jurnal Teknik Mesin, Industri, Elektro dan Informatika Jurnal Ilmiah Multidisiplin Indonesia
Abdul Ghofar
Department Of Accounting, Faculty Of Economics And Business, Universitas Brawijaya
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Nursing Physics Public Health Social Sciences Other

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Journal : TEMA (Jurnal Tera Ilmu Akuntansi)

 1 
Review Hipotesa Biaya Politik dan Biaya Kontrak Serta Implikasinya pada Laporan Keuangan dan Pembuatan Standar Ghofar, Abdul
TEMA Vol 4, No 1 (2003)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v4i1.121

Abstract

This article tries to review theoretically and empirically about two phenomena which conflicting each other, namely disclosure and earning management, and also see its in­fluence at making of financial statement and financial ac­counting standard. This article wish to indicate that two conflicting phenom­ena could be explained by the same theory. Theoretically that two phenomena are explainable with two hypothesis, namely contractual and political hypothesis. Empirical verification indicates that hypothesis of Political Cost and the Contractual Cost supported by fact as well as can explain phenomena of disclosure and earning man­agement. Empirical verification conducted by observing the relation between the ownership concentration of share ( as variable of contractual cost) with disclosure level and the relation between ownership concentration with earning management. It is concluded that more diverse the owner­ship, higher the level of disclosure. In the other hand, more diverse the ownership, bigger the possibility of earning management will occur. This verification gives signal to all Accounting standard maker that compiled standard has to be able to lessen non ethical practice among the financial statement maker. For investors this verification gives a warning that financial statement still be possible to contain the opportunistic be­havior offinancial statement maker, although such finan­cial statement already based on proper accounting stan­dard.
Rekonstruksi Teknologi Balanced Scorecard dengan Menggunakan Perspektif Khalifatullah Fir Ardh: Suatu Studi Literatur Tentang Bagaimana Visi Organisasi Syariah dapat Menjadi Suatu Aksi Anwar, Rosyihan; Ghofar, Abdul
TEMA Vol 8, No 2 (2007)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v8i2.140

Abstract

The latest development of syariah business organization issues doesn't take a lead for the improvement of academic researching activity to develop the more accommodative concept of syariah business organization. Research aims at formulating Balanced ScoreCard Syariah (SBSc) through transcendental-structuralism methodology and synthetic process, particularly to reconstruction.Therefore, a humanist, emancipatory, transcendental, and theological design of Balanced Scorecard (BSc) can be ensured.The research uses the perspective of khalifatullah fil ardh to determine the underlying concept or paradigm to match with syariah business organization. This perspective develops from two derivation stages, trusteeship metaphor and zakat metaphor. First strain has been trusteeship metaphor to reconstruct organizational accountability concept, while the second has been zakat metaphor to reconstruct the BSc concept.Three conclusions become evident. First, zakat becomes a main perspective as a foundation as well as an objective for other SBSc perspective.Second, syariah business organization doesn’t merely take responsibility for profit maximizing for shareholders/capital owner, but also distribute the welfare to the nature, human and environment evenly for being accountable to God. Third, Islamic value (tauhid) must be internalized into the vision, objective and every activity of the company such that it may be measured and evaluated within SBSc as main aspect of organization performance.Keywords: Trusteeship Metaphor, Balanced Scorecard, Emancipatory, Humanist, Khalifatullah Fil Ardhperspective, Reconstruction, Balanced Scorecard Syariah, Tauhid, Teleological, Transcendental, Zakat Metaphore
Co-Authors Abdul Halim Anshor Adibah, Adelia Farah Ahmad Nur Ikhwan Amran Rasli Ana Farida Ulfa, Ana Farida Ana Pratiwi Andi Yudianto Areta Widyakusuma ASHARI - Bambang Purnomosidhi Bambang Subroto Dian Surya Ayu Fatmawati Didi Supardi Elfrida Ratnawati Erwin Saraswati Erwin Saraswati Eva Vajriyanti Fahmi Sholehudin Farisan Noviandry Febri Tri Arie Sakti Ghufron Malik Hendra Yuniarno Saputra I Putu Bayu Pramita Imam Subekti Kholid Wahyudi Lia Candra Inata M Achsin Masbullah Muhamad Fahminuddin Rosyid Muhammad Jusuf Wibisana Muhammad Zulfikar Nur Alfiyah Nurkholis Hamidi Nurmalisyah, Fitri Firranda Poniman . Rika Candra Wandayu Rosyihan Anwar Sigit Setyo Pramono Silvi Asna Prestianawati Sutrisno T Ustman Ustman Ustman Ustman Varin Wilda Rahmadia Wardatul Jannah Zuliani