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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL ECONOMIA Jurnal Ilmiah Akuntansi dan Bisnis Krisna: Kumpulan Riset Akuntansi EL-MUHASABA Jurnal Pendidikan Akuntansi Jurnal Ekonomi Modernisasi Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Wacana, Jurnal Sosial dan Humaniora TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society Infestasi Journal of Accounting and Investment JABE (Journal of Accounting and Business Education) JOIV : International Journal on Informatics Visualization Tazkia Islamic Finance and Business Review Jurnal Akuntansi Aktual Jurnal Ekonomi & Keuangan Islam Jurnal AKSI (Akuntansi dan Sistem Informasi) Assets: Jurnal Akuntansi dan Pendidikan Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen EKUITAS (Jurnal Ekonomi dan Keuangan) IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam International Journal of Religious and Cultural Studies Oetoesan-Hindia: Telaah Pemikiran Kebangsaan Journal of Islamic Accounting and Finance Research The Indonesian Journal of Accounting Research Jurnal Ilmiah Akuntansi Peradaban Jurnal Akuntansi dan Keuangan Indonesia Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Jurnal Abdimas Multidisiplin Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi Kontemporer
Aji Dedi Mulawarman
Faculty Of Economics And Business, Universitas Brawijaya, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengakuan Dosa [Sopir] A[ng]ku[n]tan Pendidik: Studi Solipsismish Setiawan, Achdiar Redy; Kamayanti, Ari; Mulawarman, Aji Dedi
Journal of Accounting and Business Education 2014: Jurnal Pendidikan Akuntansi (JPA): Vol. 2, No. 1, Maret 2014
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (524.839 KB) | DOI: 10.26675/jabe.v2i1.6051

Abstract

Kegagalan dalam pendidikan akuntansi sering mengkambinghitamkan aspek filosofi, sistem pendidikan, proses pembelajaran, dan bahkan menyalahkan mahasiswa akuntansi itu sendiri. Penelitian ini mendedahkan bahwa kunci untuk memperbaiki pendidikan akuntansi harus dimulai dan dipicu oleh dosen. Melalui studi solipsismish, kami (sebagai dosen akuntansi) mengeksplorasi dosa-dosa sebagai dosen dengan metafora kejar setoran berbasis pengalaman reflektifitas pengemudi angkutan umum, didukung oleh studi empiris satu semester. Jadwal padat mengajar dan ragam aktivitas lainnya, tidak hanya sebagai pengampu mata kuliah, telah menghunjamkan rasa bersalah di hati terhadap proses belajar mahasiswa dan keseluruhan sikap yang mahasiswa tunjukkan. Hal ini mendesakkan tuntutan tentang perlunya membangkitkan kesadaran dosen (akuntansi) bahwa profesi ini tidak sama dengan " sopir angkot " yang (hanya) peduli pada pemenuhan jadwal, bahan pembelajaran dan juga honor mengajar. Agenda berikutnya pasca penyadaran timbul adalah langkah aksi. Sebuah solusi konkrit mengacu pada agenda Perhimpunan Indonesia pada tahun 1925 diajukan, yang berakhir pada konfirmasi tentang ideologi nasionalisme Indonesia.
TANGGUNG JAWAB SOSIAL PERUSAHAAN: AKTUALISASI AJARAN JAUDATUL ADA (PENYELESAIAN YANG BAIK) DALAM BISNIS (STUDI KASUS BSM) Mais, Rimi Gusliana; Ganis, Eko; Rahman, Aulia Fuad; Mulawarman, Aji Dedi
Jurnal Reviu Akuntansi dan Keuangan Vol 7, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (739.942 KB) | DOI: 10.22219/jrak.v7i1.14

Abstract

As a form of accountability for its economic activities, every company in the world must performCSR activities, including companies in Indonesia. Unfortunately, the values contained in current CSR reporting contain only secular activities, whereas Indonesia is a country with 200million Muslims who are entitled to use Islamic religious values in their lives that are includedin economic activities, including CSR. This study aims to find the appropriate Islamic valuesand can be applied in CSR activities. This study finds value in Islam that can be a referencecompany, in terms of this research is syariah bank, for CSR activities, namely the value ofJaudatul Ada (good settlement).Keywords: CSR, Islam, economy, Jaudatul ?Ada
ILLEGAL FINANCIAL SERVICE BUSINESS AND ACCOUNTING PRACTICE IN PASAR BESAR MALANG DHANIAS, FITRIANA RAKHMA; Ludigdo, Unti; Mulawarman, Aji Dedi
The International Journal of Accounting and Business Society Vol 24, No 2 (2016): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2016.024.2.04

Abstract

Originated from the rapid flow of commerce accompanying the economic development ranging from macro to micro sectors, impacts on the large amount of available capital options. This phenomenon indicates that not only financial services such as banking, Public Loan Bank (Bank Perkreditan Rakyat), and cooperation exist, but also illegal financial services, which enliven capital activities amongst traditional market merchants. This research aims to explore the existence of accounting in illegal financial service business in Pasar Besar Malang. The researchers use ethnomethodology as the research method as it has more points in understanding empirically. Ethnomethodology is an empirical study which learns how humans catch and carry out their daily activities within a social reality. The result of this research finds that accounting does exist in illegal financial service business in Pasar Besar Malang where the presence of accounting in loansharks business practice is also influenced by local values of Javanese culture. 
DECONSTRUCTION OF TAX AMNESTY IN BASED ON PANCASILA VALUES: THE CASE OF INDONESIA Darmayasa, I Nyoman; Sudarma, I Made; Achsin, H.M.; Mulawarman, Aji Dedi
The International Journal of Accounting and Business Society Vol 25, No 1 (2017): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2017.25.1.2

Abstract

The main objective of this study is to deconstruct tax amnesty based on Indonesia’s Principles (Pancasila) values. A post-modern paradigm is used to deconstruct current tax amnesty. The methodology used in this research is a combination of Derrida’s deconstruction and Latif’s thought on historicity, rationality, and actuality. The results show that the initial design of tax amnesty is repatriation, which is inferior in the development of taxpayers’ character. Materiality, selfinterest, and measurement object are tax amnesty logos. Religiosity, honesty, civility, and mutual cooperation are used in a reverse hierarchy of the before mentioned tax amnesty logos. The result of deconstruction is tax amnesty based on Pancasila in order to construct social justice.Tax amnesty is a current issue; however, only a limited number of research was dedicated on the philosophy of tax amnesty law. The research offers new meaning to tax amnesty based on Pancasila values which may encourage voluntary tax compliance.
ON HOLISTIC WISDOM CORE DATUM ACCOUNTING: SHIFTING FROM ACCOUNTING INCOME TO VALUE ADDED ACCOUNTING Mulawarman, Aji Dedi
The International Journal of Accounting and Business Society Vol 22, No 1 (2014): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This article is designed to create value added accounting concept based on holistic wisdom as supplant of income concept based on conventional accounting. The methodology used is The General Theory of Science from Hidayat Nataatmadja to build a value added concept with harmonious parity, kewargaan (citizenship) and iman (faith). Step one is to detect how accounting is used for Neoliberalism despotism tools that do not match harmonious parity. This is an agenda to enable MNCs (Multi National Companies) to “jail” accounting, therefore accounting must be limited-holders orientation designed and formed in conventional financial statement structures. In addition, there is a power need from accounting politics, which are the IAI and national-international networks. For deep interaction analysis, theoretical and political designs are needed to investigate income concept and advanced development from social and environmental accounting approach. Step two, using harmonious citizenship to develop accounting income concept that is free from Neoliberalism clutch, value added concept is employed. However, value-added concept needs to move further towards value added accounting based on holistic wisdom. The result, value added accounting has twelve chakra(s). Accounting does not just take sides to limited-holders, but must also take sides to broadening stakeholders, pro people and environment with God Consciousness based on harmonious iman. This is called holistic holders.   Key Words: neoliberalism, limited-holders, holistic-holders, value added with holistic wisdom, knowledge of universe, faith-parity-citizenship concordance.
UN-ACCOUNTABLE POLITICAL PARTY XYZ: IS THE BRIDGE TOWARDS CORRUPTION? Salmah, St; Irianto, Gugus; Mulawarman, Aji Dedi; Purwanti, Lilik
The International Journal of Accounting and Business Society Vol 29, No 1 (2021): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Purpose — This study aims to reconstruct the concept of public accountability that is free from the lifeworld colonization which is carried out by the concept of the New Public Management.Design/methodology/approach — Problem-solving in this study will be approached through the critical perspective of Habermas (Gallhofer & Haslam, 1996); (Oakes & Oakes, 2016); (Gallhofer & Haslam, 2015). The critical perspective of Habermas will reveal the lifeworld colonization of accountability for the cadre of political parties XYZ, public discussion space is the main problem in this study.Findings — The findings of this study are that the accountability of cadre, seen from the process of implementing cadre, has eroded its meaning. That is the instant cadre process by relying on the financial strength and the strong oligarchy of capital leadership in political parties XYZ which is a bridge to corruption. The loss of the meaning of the nature of political parties as an institution given the mandate to fight for the interests of the welfare and sovereignty of the people because of the dominance of the interests of political party elites. Un-accountable cadre political party XYZ due to the thick transactional politics in the cadre process is a trigger for distrust of the public to political party XYZ. Accountability of the cadre seems to ignore deliberations in the public discussion room, both legislative and executive elections, hence corruption scandals are increasing in Indonesia.Practical Implications — This study emphasizes the accountability of cadres who are oriented to the process of recruiting political party cadres. Originality/value — This study uses the critical perspective of Habermas. Through the Habermas approach, the researcher wanted to understand the lifeworld colonization of cadre accountability that occurs in the community. Related to the cadre accountability issue, the hegemony of public discussion rooms is the main issue.Keywords Un-Accountable, Political Parties, Transactional Politics, Corruption, HabermasPaper Type Research Paper.
MASA DEPAN EKONOMI ISLAM: DARI PARADIGMA MENUJU METODOLOGI Aji Dedi Mulawarman
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 1 No 1 (2013): Imanensi : Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1384.933 KB) | DOI: 10.34202/imanensi.1.1.2013.1-13

Abstract

Riset ekonomi Islam saat ini berfokus pada penelitian yang menekankan pada progresivitas dan pengukuran kuantitatif. Implementasi paradigm positivistik/ neoliberal yang tidak memiliki keberpihakan kepada ekonomi rakyat. Diperlukan suatu Pemetaan Konstruktif Ekonomi Islam yang akan mengarahkan riset lebih inward-looking daripada outward-looking. Kajian Non Positivistic dan Ushul Fiqh dalam Constructive Mapping dilakukan melalui beberapa pendekatan. Pertama, Tarikh, Sirah atau metodologi baru sejarah seperti pendekatan Genealogis. Kedua, pendekatan Social Structure, Tafsir, Ta’wil. Ketiga, Pendekatan Burhani atau Fenomenologis untuk menemukan metafisika masyarakat. Berdasarkan Non-Positivistic dan Ushul Fiqh Approach di atas diperlukan sinergi dengan Positivistic Approach, yaitu Sinergi Emansipasi (Emancipation Approach).
Biografi umar bin khattab ra: sebuah analogi bagi independensi auditor Rahmad Harddian; Iwan Triyuwono; Aji Dedi Mulawarman
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 2 No 2 (2017): Imanensi : Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (743.825 KB) | DOI: 10.34202/imanensi.2.2.2017.18-32

Abstract

Abstrak Tujuan penelitian adalah mencari konsep independensi auditor perspektif Umar bin Khattab. Penelitian ini adalah penelitian kualitatif, menggunakan metode tarikh bertipe biografi dengan tokoh Umar bin Khattab. Melalui tarikh, penulis berkeinginan memahami kehidupan beliau untuk dirumuskan menjadi konsep independensi melalui analogi/qiyas. Ditemukan bahwa konsep independensi berdimensi spiritual yang berdasar pada tauhid, mempunyai makna amar ma’ruf, nahi munkar dan jihad. Dimensi mental berupa sifat jujur, adil, teguh, amanah, dan zuhud. Dimensi material berkaitan dengan kelangsungan profesi auditor dan penjagaan harta masyarakat. Dimensi sosial merupakan fungsi independensi sebagai teladan yang baik bagi lingkungan. Abstract The purpose of this study is to formulate the concept of auditor’s independence base on Umar bin Khattab’s perspective. This research is a qualitative study that uses biographical tarikh method and the figure is Umar bin Khattab. By using tarikh, author attempts to understand about his life that to be formulated became the concept of independence by analog/qiyas. It was found that the concept of independence has a spiritual dimension that is based on tawhid, has amar ma’ruf, nahi munkar, and jihad meaning. Mental dimension consists of honest, fair, firm, trust, and zuhud. Material dimension related to the continuity of auditor profession and securing public treasure. The social dimension refer to the independence function as good role model for the environment.
“Pahit”nya garam: sebuah studi dramaturgi Achmad Fawaid As’ad; Achdiar Redy Setiawan; Aji Dedi Mulawarman; Ari Kamayanti
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 2 No 2 (2017): Imanensi : Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (902.93 KB) | DOI: 10.34202/imanensi.2.2.2017.45-57

Abstract

Abstrak Artikel ini menelaah tentang ketertindasan petani garam di Pamekasan Madura. Melalui pendekatan dramaturgi, terungkap kuasa tengkulak dan perusahaan di balik tengkulak mulai dari sebelum proses produksi hingga penjualan garam rakyat. Petani garam tidak mempunyai wewenang untuk menentukan harga jual garam. Tengkulak garam mempunyai otoritas untuk memasok garam ke perusahaan garam dan menekan harga dari petani atas dasar interaksi sosio-budaya. “Pahit”nya garam bagi petani turut dipicu oleh kebijakan pemerintah yang tidak pro petani garam, termasuk kebijakan garam impor yang semakin menekan harga garam rakyat. Abstract This article examines the oppression of salt farmers in Pamekasan Madura. Through discussing dramaturgy, it was revealed the power of middlemen and companies behind middlemen starting from the production process to selling salt of the people. Salt farmers do not have the authority to determine the selling price of salt. Salt middlemen have the authority to supply salt to salt companies and transfer prices from farmers on the basis of socio-cultural relations. The "bitter" salt for farmers is also triggered by government policies that are not pro salt farmers, including important salt policies that increasingly increase people's salt prices.
Intuisi: dalam proses perwujudan akuntansi berkeTuhanan Siti Rodliyah; Aji Dedi Mulawarman
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 3 No 2 (2018): Imanensi : Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (406.059 KB) | DOI: 10.34202/imanensi.3.2.2018.1-11

Abstract

Abstrak Tujuan penelitian ini adalah untuk menemukan bagaimana berpikir tentang penyerahan kepada Allah SWT dapat membawa akuntansi Islam ke akuntansi aktual yang berorientasi pada Tuhan. Metode yang digunakan adalah tinjauan pustaka, data sekunder untuk digunakan sebagai interpretasi perumusan masalah penelitian. Hasil penelitian adalah teori dan konsep akuntansi syariah, tidak dapat dipraktikkan oleh manusia yang jauh dari nilai-nilai Illahi sehingga manusia memerlukan latihan spiritual dalam menciptakan individu yang secara fisik dan mental terlibat dengan Tuhan. Abstract The purpose of this study is to find out how intuition is able to shape human thinking into submission to Allah SWT by those who can bring Islamic accounting into actual accounting oriented to God. The method used is qualitative by using literature review. Using secondary data to be used as an interpretation of the research problem formulation. Results of the research are the purity of the theory and concept of sharia accounting, it cannot be practiced if the human being far from divine values. Therefor we need spiritual exercise in creating individuals who both physically and mentally involve God.
Co-Authors ABDUL QODIR JAILANI AIDIE FIROBBY Achadiar Redy Setiawan Achdiar Redy Setiawan Achdiar Redy Setiawan Achdiar Redy Setiawan Achmad Fawaid As’ad Achsin, H.M. Ade Ikhlas Amal Alam Afidah, Ridhatul Ajeng Purwandani Alfan Eko Hadibowo Amelia Indah Kusdewanti Amelia Indah Kusdewanti Amir, Vaisal Ananda, Meryana Rizky Annisa Fitriana Annisa Rahmi, Annisa Anwar, Muhammad Khairul Ari Kamayanti Aulia Fuad Rahman Darisnan Paramu Gading Dhanias, Fitriana Rakhma Edwin Erwanda Eko Ganis Sukoharsono Endiaverni, Wa Ode Endra Ridho Nuriyanto Erlita Eka Fatmawati Eva Musdalifa F. Budi Hardiman Fibra Ingwie Zhafirah Firmansyah, Nanda Iqbal Firobby, Abdul Qodir Jailani Aidie Fitriah Bidari Latuconsina Gading, Darisnan Paramu Gugus Irianto Gugus Irianto Hiola, Yustina I Gede Yudi Primanta I Gusti Ayu Agung Omika Dewi I MADE SUDARMA I Nyoman Darmayasa, I Nyoman Irman Mamulati, Irman Iwan Triyuwono Jordan Hotman Ekklesia Sitorus Krisno Septyan Lamase, Muhammad Fadhir Abdullah Ido Lestari, Dianita Lilik Purwanti M. Achsin M. Fadhir A.I. Lamase Made Sudarma Meirna Puspita Permatasari Meryana Ananda Meryana Ananda Meryana Rizky Ananda Meryana Rizky Ananda Muhammad Fadhir Abdullah Ido Lamase Muhammad Ichsan Muhammad Ichsan Muhammad Khairul Anwar Ni Made Dhian Rani Yulianti Novan Rizaldy Novan Rizaldy Novrida Qudsi Lutfillah Novrida Qudsi Lutfillah Novrida Qudsi Lutfillah Nur Rahmanti, Virginia Nurindrasari, Diana Nurmuzakki, Naufal Pallavi Pathak Pradita, Reza Wahyu Puspitasari, Dewi Anggraeni Putri Harziani Rahmad Harddian Ramadhani, Febrina Nur Reza Wahyu Pradita Rimi Gusliana Mais Risky Budianto Rosidi * Rosidi Rosidi Rosidi Rosidi Ruri Octari Dinata salmah, st Shavira Zalshabila Shavira Zalshabila Shela Welly Arga Siddiqui, Aaiman Sihotang, Ruth Jenny Siti Dian Nur'aini Siti Rodliyah Syaelendra, Azzahra Shabrina Adila Syarifah Alawiyyah Thahirah, Khadijah Ath Ugroseno Damara Prasadhana Handoyo Unti Ludigdo Unti Ludigdo Unti Ludigdo Virginia Nur Rahmanti Virginia Nur Rahmanti Wilson Junior Yulis Diana Alfia