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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

Author-ID : 324269

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

Published : 108 Documents Claim Missing Document

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MENTAL ACCOUNTING SEBAGAI BENTUK PRAKTIK AKUNTANSI PINJAMAN DANA Ajeng Purwandani; Aji Dedi Mulawarman
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 6 No 1 (2021): 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 | DOI: 10.34202/imanensi.6.1.2021.55-64

Penelitian ini bertujuan untuk menemukan praktik pinjaman dana oleh bank tithil ke pedagang di Pasar Singosari. Pendekatan etnometodologi dijadikan alat untuk meneliti praktik akuntansi pinjaman dana dengan informan adalah pemilik dana (bank tithil) dan pedagang pasar. Hasil penelitian menunjukkan bahwa terdapat dua bentuk penyaluran dana pinjaman, yaitu sistem pinjaman biasa dan sistem arisan. Praktik akuntansi pinjaman dana bank tithil menggunakan mental accounting, yaitu membuat catatan kecil di kertas atau hanya mengingat transaksi. Abstract: Mental Accounting as a Form of Loan Funding Accounting Practices. This study aims to find out the practice of lending by tithil banks to traders in Singosari Market. The ethnometodological approach is used as a tool to examine the accounting practices of loan funds with informants being the owner of the funds (tithil bank) and traders. The results showed that there were two forms of distribution of loan funds, namely the regular loan system and the arisan system. The accounting practice of tithil bank loan funds uses mental accounting, which is making small notes on paper or just remembering transactions.

Menggagas Laporan Keuangan Syari’ah Berbasis Trilogi Ma’isyah-Rizq-Maal Aji Dedi Mulawarman
Tazkia Islamic Finance and Business Review Vol. 4 No. 1 (2009)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v4i1.27

The objective of this research to formulate Shari’ate Financial Statements from the real transaction and business habitus of Indonesian Moslem Society. Formulation is conducted by utilising Two-Steps Tazkiyah Methodology. Step one in that methodology, conventional concept of financial statements and Baydoun and Willett’s (1994) Islamic Corporate Report’s are refined by Shari’ate Accounting (derived from Islamic Values and Maqashid Asy- Syari’ah). Step two, the result is then refined by (Islamic) Technosystem and Constructivist Structuralism to generate Shari’ate Financial Statements. The first result shows that ma’isyah-rizq-maal trilogy are the substance’s of shari’ate financial statements. Ma’isyah is a representation of Islamic business transaction. Rizq is a representation of Islamic value added creation. Maal is a representation of Islamic wealth. The consequence of the first results shows that formulation of: (1) shari’ate cash flow statement is based on ma’isyah concept; (2) shari’ate value added statements is based on rizq concept; and (3) shari’ate balance sheet is based on maal concept.Keywords: Maisyah-Rizq-Maal Trilogy, Shari’ate Financial Statements, Shari’ate Cash Flow

TANGGUNG JAWAB SOSIAL PERUSAHAAN: AKTUALISASI AJARAN JAUDATUL ADA (PENYELESAIAN YANG BAIK) DALAM BISNIS (STUDI KASUS BSM) Rimi Gusliana Mais; Eko Ganis; Aulia Fuad Rahman; Aji Dedi Mulawarman
Jurnal Reviu Akuntansi dan Keuangan Vol. 7 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

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

AMBIGUITAS PERLAWANAN PAJAK LEMBAGA PERKREDITAN DESA (STUDI FENOMENOLOGI PADA LEMBAGA PERKREDITAN DESA DI PROVINSI BALI) I Gede Yudi Primanta; Made Sudarma; Aji Dedi Mulawarman
Jurnal Akuntansi Aktual VOLUME 5, NOMOR 2, JUNI 2018
Publisher : Universitas Negeri Malang

The research aims to understand businessmen’ tax awareness and tax resistance for their business in Lembaga Perkreditan Desa (LPD). The research applies qualitative methode with transcendental phenomenology. The results of the study shows that LPD is supposed to be discharged from the tax duty. LPD has a significant role in preserving the custom and culture of Bali. Besides, some LPD businessmen are aware of their tax duty charged for running the LPD.

Dari Ketergantungan Petani Menuju Net Farm Income Berkeadilan (Etnografi Kritis Ketergantungan Petani Tembakau Temanggung Terhadap PT. Bentoel International Investama) Muhammad Khairul Anwar; Aji Dedi Mulawarman
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 1: Semester Ganjil 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini bertujuan untuk mengkritisi konsep net farm income yang berkontribusi bagi ketergantungan petani. Studi kasus dikhususkan pada ketergantungan petani tembakau terhadap perusahaan rokok PT. Bentoel International Investama. Penelitian dilakukan di desa Campurejo, Kecamatan Tretep, Kabupaten Temanggung, menggunakan pendekatan kualitatif dengan metode etnografi kritis. Hasil penelitian menunjukkan bahwa konsep income yang ada saat ini belum mampu mengakomodasi kepentingan petani sebagai pelaku inti usaha pertanian. Konsep income cenderung memihak kepentingan perusahaan swasta dan agen ekonomi sehingga membentuk ketergantungan petani. Refleksi etnografi kritis menunjukkan bahwa untuk mendukung perwujudan kemandirian pertanian nasional dibutuhkan: 1) rumus baru net farm income berkeadilan; 2) kebijakan pembentukan harga jual berkeadilan oleh pemerintah; 3) kesadaran seluruh stakeholder pertanian untuk menjaga serta melestarikan nilai-nilai kebudayaan dan kearifan lokal untuk menyokong keberadaan petani. Kata Kunci: net farm income, akuntansi, ketergantungan, petani tembakau, etnografi kritis, kemandirian pertanian.

IMPLEMENTASI ZAKAT TAMBANG DALAM UPAYA PENGEMBANGAN DAKWAH ISLAM DI KABUPATEN PASURUAN (Spirit dan Moral Ekonomi KH. Masyhudi Nawawi Pasrepan Pasuruan) Abdul Qodir Jailani Aidie Firobby; Ajie Dedi Mulawarman
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Studi ini bertujuan untuk mengetahui besaran zakat yang dikeluarkan pada hasil pertambangan batu dan implementasinya pada salah satu tokoh pasuruan yaitu KH. Masyhudi Nawawi. Untuk dapat memenuhi tujuan diatas, metode dan jenis penelitian yang digunakan adalah etnografi dengan metode penelitian studi kasus. Prosedur pengumpulan data yang dibutuhkan guna menjawab tujuan penelitian ini adalah menggunakan metode wawancara dan dokumentasi. Studi menemukan bahwa zakat yang dibayarkan oleh KH Masyhudi Nawawi diperoleh dari laba bersih sebelum pajak dan menghasilkan persamaan akuntansi pada akun aktiva diuraikan menjadi harta dan zakat. Zakat ini digunakan sebagai pengembangan dakwah islam khususnya di desa Pasrepan Kabupaten Pasuruan Kata kunci : Zakat, Pertambangan, Laba Bersih, Dakwah Islam

Soft Religiosity Message for Indonesia from Soedjatmoko Aji Dedi Mulawarman
International Journal of Religious and Cultural Studies Vol 1 No 1 (2019): International Journal of Religious and Cultural Studies (April 2019-September 201
Publisher : Yayasan Rumah Peneleh

This article tackles the thought of Soedjatmoko as one of Indonesian self-taught intellectuals. Through his writing “Human Dimension in Development”, “ Socialist Culture”, and “Asia in the Eyes of Soedjatmoko”, an evolution of his thought from socialist' historical materialism towards soft religiousity could be portrayed. It is concluded that integrity and intellectual bravery are the strength of the Indonesian that are derived from faith and tawhid. The spirit that Islam carries becomes the root of solution for poverty as well as applicable education for many countries, especially in Asia.

Presenting the Era (Masa) Aji Dedi Mulawarman
International Journal of Religious and Cultural Studies Vol 2 No 2 (2020): International Journal of Religious and Cultural Studies (October 2020- March 2021
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2020.10.01

This article aims to present a concept of era based on the Qur'anic idea of Al-Ashr. At the first presence, era, whether at historical level, or transcending it, has never escape holiness, as time and space where sacred moral act is always present. At the second presence, era is, in essence, holiness as a reality of being, reality of existence, and presence, where the entire range of the past, present and future is no longer important, even lost, but is a reality that is present in the era without era. At the third presence, holiness, on the other hand, must be historical for the task of the public in the name of love for God, which is part of the deepest consciousness of every human being and human relations where the past, present and future move historically in space and time. At the fourth presence, the real man is thus a man who always purifies his soul without pause in the historical space of time, even beyond it. At the fifth presence, the act of “so be it” (kun fayakun) of God exists, time exists throughout the span of time without any preconditions or constructions based on His commandments (namely Ibn Arabi Bipolar Triplisity).

Paradigma Nusantara: Decolonizing Science Agenda Aji Dedi Mulawarman
International Journal of Religious and Cultural Studies Vol 3 No 2 (2021): International Journal of Religious and Cultural Studies (October 2021-March 2022)
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2021.09.01

This research aims to propose Paradigma Nusantara as a means to redirect science to the roots of cultural and religious values that become the human characters of Nusantara. By using Hikmah philosophy, this paradigm was built with principal tenets. Modern paradigms are built with philosophical assumptions (epistemology, ontology, axiology/human nature), which reflect anthropocentric interests. Paradigma Nusantara, on the other hand, is built with four substantive tenets (kaidah substantif), namely Nusantara being, integral view of reality, religiousity and culture, and the objective of Nusantara knowledge. This paradigm, if applied into practice will be able to decolonize science, including accounting, that in the present time is still dense with Western and secular values, and will bring about creation of science that is in accordance with religions and local wisdom (culture).

Do We Fear God in Maintaining Scientific Journal Accountability? Aji Dedi Mulawarman; Jordan Hotman Ekklesia Sitorus; Muhammad Ichsan
International Journal of Religious and Cultural Studies Vol 4 No 1 (2022): International Journal of Religious and Cultural Studies (April 2022-September 202
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2022.04.012

This study aims to explore aspects of transcendental accountability in the management of scientific accounting journals. Paradigma Nusantara was employed to analyse thoroughly the accountability activities of the manager of scientific accounting journals. This study found that a phenomenonof accountability manipulation by some scientific journal managers were apparent. They did so because of the publisher's discriminatory attitude. In addition, there is an increasing loss in the fear of God in managing journals. The article proposes to establish transcendental accountability to be applied in the management of scientific journals using Sunan Kalijaga’s Ilmu Kasampurnan

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

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