Article Per Year (5 Year)
p-Index From 2020 - 2025
6.626
P-Index
This Author published in this journals
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

Published : 108 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 108 Documents
Search

 3   4   5   6   7 
ISLAMIC VALUES IN ACCOUNTING INFORMATION GOVERNANCE OF THIRD-SECTOR ORGANISATION Meirna Puspita Permatasari; Iwan Triyuwono; Aji Dedi Mulawarman
Jurnal Akuntansi Multiparadigma Vol 12, No 1 (2021): Jurnal Akuntansi Multiparadigma (April 2021 - Agustus 2021)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.1.01

Abstract

Abstrak – Nilai Islam dalam Tata Kelola Informasi Akuntansi Lembaga Sektor KetigaTujuan Utama – Penelitian ini berupaya untuk mengungkapkan bagaimana nilai Islam berada di dalam tata kelola informasi akuntansi lembaga sektor ketiga (LSK) untuk mendukung keadilan sosialMetode – Penelitian ini menggunakan etnografi Islam sebagai metode. Sejumlah pengurus dari lembaga sektor ketiga menjadi objek dalam penelitian ini.Temuan Utama – Nilai-nilai Islam yang terdiri atas amanah, keadilan, dan kebajikan menjadi prinsip, kebijakan dan landasan dalam proses informasi akuntansi untuk mewujudukan keadilan sosial. Setiap informasi akuntansi mencakup masalah keuangan dan non keuangan. Hal tersebut dipersepsikan sebagai amanah yang harus dijaga dan disampaikan kepada penerima yang berhak sesuai dengan ajaran Islam.Implikasi Teori dan Kebijakan – Nilai Islam dapat mengonstruksi kerangka tata kelola informasi akuntansi dalam LSK untuk menjalankan akuntabilitas holistik dan berkeadilan. Nilai ini dapat digunakan oleh LSK berbasis Islam untuk mengembangkan praktik tata kelola informasi akuntansi.Kebaruan Penelitian – Penelitian ini menjembatani kesenjangan terkait wujud nilai keadilan Islam melalui praktik tata kelola informasi akuntansi lembaga sektor ketiga. Abstract – Islamic Values in Accounting Information Governance of Third-Sector OrganisationMain Purpose – This research seeks to shed light on how Islamic values prevail in accounting information governance of Third Sector Organisation (TSO) to promote social justice.Method - This study employed Islamic ethnography as method. A number of administrators from TSO became the main informants. Main Findings - Islamic values of amanah (trust), ‘adl (justice) and ihsan (benevolence) prevail in the principles, policies and throughout the process of accounting information to promote social justice. Accounting information encompasses both financial and nonfinancial matters. It is perceived as amanah that must be preserved and delivered to its rightful beneficiaries in accordance with Islamic teachings.Theory and Practical Implications – Islamic values can construct accounting information governance framework of TSOs to discharge holistic accountability. It can be used by Islamic TSOs to develop the practice on accounting information governance.Novelty – This study adresses gap regarding manifestation of Islamic values through TSOs’ accounting information governance in practice.  
Building the Concept of Corporate Social Responsibility Concept Based on Shari'ate Enterprise Theory Ugroseno Damara Prasadhana Handoyo; Iwan Triyuwono; Aji Dedi Mulawarman
Wacana Journal of Social and Humanity Studies Vol. 22 No. 2 (2019)
Publisher : Sekolah Pascasarjana Universitas Brawijaya

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

Abstract

Corporate Social Responsibility (CSR) is an acknowledgment of the company that their business activities have an impact on society and the environment, and the impact is used as a reference by management in business decision making (Hughes and Kapoor, 1985). This research will be aimed to reconstruct CSR concept using shari'ate enterprise theory (SET) perspective. The CSR conceptions criticized in this study are the principles of CSR. This principle will be focused on the principles that developed by International Organization for Standardization with the concept made by the institution on CSR, namely ISO 26000. The methodology used in this research is qualitative methodology based on critical paradigm, so this research try to critically examine the concept when viewed from Shari'ate enterprise theory (SET). By using Shari'ate enterprise theory, this study is expected to be able to liberate, change the principles of CSR based on ISO 26000 and seek other alternatives, namely the principles of CSR in shariah construction. Thus, it can be used to reduce the limitations of previous CSR based on ISO 26000 principles and to be able to find solutions to the social problems that are occurring within the principles of CSR base on ISO 26000. These values, including: the value of justice, the value of trust (amanah) and the value of responsibility. The result of reconstruction as the final result in this research is the principles of CSR based on ISO 26000 into CSR in shariah construction.
Sisi Lain Pengadaan Barang dan Jasa dalam Sebuah Studi Dramaturgi Putri Harziani; Made Sudarma; Aji Dedi Mulawarman
InFestasi Vol 13, No 1 (2017): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v13i1.3047

Abstract

This study aims to explore the role of the actors involved in the procurement’s stage in Y’s Faculty of X’s University. The role of procurement personnel became main part of the show to see whether the procurement of goods and services in the Y’s Faculty that using direct procurement’s method have appropriate with the rules of Presidential Decree 70 of 2012. The Procurement’s stage is divided into the front stage and back stage that can not be separated in the show. Dramaturgy used as a method to analyze the role, coupled with using impression management’s analysis from John and Pittman Taxonomy. This research resulted in the conclusion that the procurement’s procedure has been carried out, although not fully follow the rules, because there are some procurement’s procedure were not met. Formal evidence is documented but not complete sequence and presented. Impression management techniques used by the actor to display the desired self-image, on time and under certain conditions.
Revealing Practices of Fishermen Profit Sharing: An Ethnomethodology Study Fitriah Bidari Latuconsina; Iwan Triyuwono; Aji Dedi Mulawarman
Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 1 (2022)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2022.v17.i01.p09

Abstract

This study aims to uncover the practice of profit sharing of fisherman in Yainuelo Village, Central Maluku Regency and the meaning behind the practice. This research uses a qualitative method with ethnomethodology approach. The instruments for the data collection are observation and interviews whereas the informants in this study are eight people who work on fishing boats. The obtained data then analyzed using indexicality and reflexivity analysis. The results showed that the Yainuelo fisherman practiced profit-sharing in seven stages namely, tahlilan (praying), cooperation agreement, fish catching, loading and unloading, selling, bage sala (profit sharing between the owner of the ship and the owner of the raft), and barekeng (profit sharing between the shipowner and the captain and crew). In practice, they not only share material (money) but also share prayers, share happiness, information to train skills that are interpreted as brotherhood, justice, honesty and a spirit of help. Keywords: profit sharing, ethnomethodology, fishermen.
Fenomenologi Sumber Daya Manusia Sebagai Aset Intelektual Dalam Amal Usaha Muhammadiyah Irman Mamulati; Iwan Triyuwono; Aji Dedi Mulawarman
Journal of Accounting and Investment Vol 17, No 1: January 2016
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (158.085 KB) | DOI: 10.18196/jai.2016.0047.93-103

Abstract

Research is aimed to disclose the meaning of human resource as the intellectual assets. This study used a qualitative paradigm interpretive phenomenological to interpret the human resources as the intelectual assets in Amal Usaha Muhammadiyah. Result of research indicates that the intellectual assets in Amal Usaha Muhammadiyah are signified as the disseminator of knowledge and the driver of dakwah, income source and also expense.
Political environment in the effect of the regional government financial performance on disclosure of financial information on website Yustina Hiola; Rosidi Rosidi; Aji Dedi Mulawarman
Journal of Economics, Business, & Accountancy Ventura Vol 19, No 1 (2016): April - July 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i1.442

Abstract

This study aims to analyze the effect of financial performance of local governments towards the disclosure compliance of financial information on the website, as well as the political environment as a moderating variable for the effect of the financial performance of local governments towards disclosure compliance of financial infor-mation on the website. The study was conducted at the local government in Sulawesi with the sample consisting of 53 governments. The data were analyzed by partial least square (PLS). The results showed that good financial performance of local governments can encourage disclosure compliance of financial information on the website. This study also found that the political environment cannot moderate the effect of the financial performance towards the disclosure compliance of financial information on the website. This is due to the people who are interested more in paper-based reporting. The implication of this study was to encourage related re-search as well as encouraging local governments to use website as a media for finan-cial information reporting. Gorontalo district government is local government, which has excellent financial performance with complete disclosure of financial information on the website.
Balanced scorecard recontruction through value of Khalifatullah fil Ardh – Abdullah Diana Nurindrasari; Iwan Triyuwono; Aji Dedi Mulawarman
Journal of Economics, Business, & Accountancy Ventura Vol 21, No 2 (2018): August - November 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i2.1481

Abstract

This study aims to reconstruct the basis and perspective on the balanced scorecard. The basic assumptions and perspectives in the balanced scorecard only prioritize material aspects. Yet,  the reality of a performance is also influenced by non-material aspects such as the existence of God, society, and the environment. Therefore, it shows an imbalance. The reconstruction is done by using the values contained in the qiyam. This research was conducted in two main stages, namely conducting a literature study on the fundamentals and perspectives on the balanced scorecard. Then, the values in the qiyam are synchronized to produce a new balanced scorecard construct. The results of the reconstruction show the goals and perspectives of a more complete and sustainable performance measurement through the basic concepts of responsibility and trust in the dimensions of Khalifatullah fil ard and Abdullah. The performance measurement is intended to fulfill the mandate to God, the universe, and fellow humans. The formulation of performance measurement objectives produces new perspectives:  human resources, business processes, distribution, environment, and society. The reconstruction of the balanced scorecard contributes to the managerial side of the company in drawing up the company's performance measurement framework. The results of this study can also be used as the development of knowledge in academics, especially accounting and management.
PRICE SETTING IMPLEMENTED BY TRADERS IN THE TRADITIONAL RETAIL STORE IN SARANGAN LAKE TOURIST AREA Darisnan Paramu Gading; Aji Dedi Mulawarman
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

This study aims to determine the form of price setting applied by traders in traditional retail stores, factors that affect the price setting, and implementation of Javanese culture that embraced community Sarangan the price setting process. Studies using ethnometodology method for analyzing indexicality and reflexivity in the process pricing of goods sold, mark-up decision-making, and determining the selling price. The study found in the price-setting process, the traditional retail traders to apply the principles of Javanese culture among tepa selira, rame ing gawe sepi ing pamrih, nerima ing pandum, and lumintu. The selling price is formed by the merchants of the components of cost of goods sold plus a mark-up or profit which is desired.  Keywords: qualitative, ethnometodology, cost of goods sold, mark up, the selling price
DISKURSUS SAINS KONTEMPORER DAN IMPLIKASINYA PADA AKUNTANSI Fransisco Budi Hardiman; Aji Dedi Mulawarman
Jurnal Akuntansi Multiparadigma Vol 13, No 1 (2022): Jurnal Akuntansi Multiparadigma (April 2022 - Agustus 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.13.1.01

Abstract

Abstrak - Diskursus Sains Kontemporer dan Implikasinya pada AkuntansiTujuan Utama – Artikel ini berupaya menantang dunia sains barat untuk memunculkan akuntansi yang lebih ‘plural’ dan ‘holistis’.Metode – Artikel ini menggunakan refleksi rasional atas sains dan metodenya atau “diskursus sains”. Dua arus diskursus sains kontemporer yaitu pluralisme dan holisme menjadi basis pemikiran yang diangkat.Temuan Utama - Artikel ini menunjukkan secara kritis perbedaan manuver pluralisme dan holisme dalam membuka pintu diskursus sains bagi sains timur. Dalam ekskursus ditunjukkan bagaimana diskursus sains kontemporer memengaruhi ilmu akuntansi. Paradigma musantara yang berbasis filsafat hikmah adalah jalan atas pembangunan ilmu akuntansi “timur” yang utuh (objektif sekaligus subjektif dan bahkan melampaui keduanya).Implikasi Teori dan Kebijakan – Paradigma nusantara adalah solusi konkret atas pengembangan ilmu akuntansi yang utuh. Tanpa penggunaan paradigma ini, akuntansi akan tetap terjebak dalam paradigma modern.Kebaruan Penelitian – Artikel ini merupakan diskursus akuntansi pada ranah filsafat. Abstract - Contemporary Science Discourses and Its Implications in AccountingMain Purpose – This article seeks to challenge the western world of science to create a more 'plural' and 'holistic' accounting.Method – This article reflects rationally on science and its methods or "science discourse." Two currents of contemporary scientific discourse (pluralism and holism) became the basis of thought that was raised.Main Findings - This article critically shows the differences between pluralism and holism maneuvers in opening the door of scientific discourse to eastern science. In the course, it is shown how contemporary scientific discourse influences accounting science. The “nusantara” paradigm based on the philosophy of wisdom is a way to the development of a complete "eastern" accounting science (objective as well as subjective and even beyond both).Theory and Practical Implications - The “nusantara” paradigm is a concrete solution for the development of complete accounting science. Without this paradigm, accounting will remain trapped in the modern paradigm.Novelty – This article is an accounting discourse in the realm of philosophy.
INTEGRASI PARADIGMA AKUNTANSI: REFLEKSI ATAS PENDEKATAN SOSIOLOGI DALAM ILMU AKUNTANSI Aji Dedi Mulawarman
Jurnal Akuntansi Multiparadigma Vol 1, No 1 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.713 KB) | DOI: 10.18202/jamal.2010.04.7086

Abstract

The purpose of this article is to perform reflection of accounting science in paradigmatic domain. Choice of accounting paradigm in this article is agreed in term of accounting science integration stance, not in accounting science war stance. Science integration is carried out by sociological metatheorizing on accounting in three ways. First, metatheorizing as a means of attaining a better and deeper understanding of accounting theory and or accounting science.  Second, metatheorizing as a prelude discource forms to develop new accounting theories and or accounting sciences. Third, metatheorizing is conducted as a source that underlies accounting science of overarching new perspective or paradigm in accounting.
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