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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL ECONOMIA 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 Abdimas Kartika Wijayakusuma 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

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MENGGAGAS NERACA SYARI’AH BERBASIS MAAL: KONTEKSTUALISASI ’’KEKAYAAN ALTRUISTIK ISLAMI” Mulawarman, Aji Dedi
Jurnal Akuntansi dan Keuangan Indonesia Vol. 4, No. 2
Publisher : UI Scholars Hub

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The objective o f this research is to formulate Shari 'ate Balance Sheet from the real transaction and business habitus o f Indonesian Moslem Society. Formulation is conducted by utilising Extension o f Integrated Islamic Hyperstructuralism Methodology. In that methodology, conventional concept o f wealth and Baydoun and Willett’s (1994) balance sheet are refined by Shari’ate Accounting. The result is then refined by (Islamic) Technosystem and Extension o f Pierre Bourdieu’s Constructivist Structuralism to generate Shari 'ate Balance Sheet. The major result shows that maal is form o f Islamic and Altruistic Wealth. This means that wealth must: (1) have an holistic values (material, mental and spiritual); (2) owned by a wider-stakeholders (Allah, direct, indirect, and nature); and (3) based on shari ’ate ways (halal, thoyib and free from riba). The consequence o f the major result are all the elements in the Shari’ate Balance Sheet based on: (1) obedience (abd’ Allah) assets, liabilities and equities, and (2) creativity (khalifatullah fil ardh) assets, liabilities and equities.

REKONSTRUKSI TEKNOLOGI INTEGRALISTIK AKUNTANSI SYARI’AH: SHARFATE VALUE ADDED STATEMENT Mulawarman, Aji Dedi; Triyuwono, Iwan; Ludigdo, Unti
Jurnal Akuntansi dan Keuangan Indonesia Vol. 4, No. 1
Publisher : UI Scholars Hub

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The objective of the research is to formulate Shari’ate Value Added Statement. Formulation is conducted by utilizing Integrated Islamic Hyperstructuralism Methodology. In that methodology, conventional concept of value added and Baydoun and Willett’s (1994) concept of value added are refined by Shari’ate Accounting. The result is then refined by Islamic Technosystem to generate Shari ’ate Value Added Statement. The major result shows that zakat becomes a substance of Shari’ate Value Added. This means that Shari’ate Value Added is actually economic (physical) value added (zak%) which is always purificated spiritually (tazkiyah). The purificated economic value added (zaka) is called as zakka (or it is the same as Shari ’ate Value Added). Both zakka and tazkiyah is extracted from the values and concepts of Abd’ Allah and Khalifatullah fil ardh. The consequence of the major result are : (1) that the sources of value added in the Shari’ate Value Added Statement should be acquired based on God’s commands (halal, thoyib and eliminating riba,), and (2) the distributions of the value added should be based on mashlaha and ‘Adalah (God ’s Justice).

Desakan Kuasa dalam Penentuan Harga Jual Ade Ikhlas Amal Alam; Iwan Triyuwono; Aji Dedi Mulawarman
Jurnal Ekonomi Modernisasi Vol. 14 No. 1 (2018): Februari
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

The presence of power in every line of life can not be avoided especially in the determination of the selling price in commerce. The purpose of this study is to trace the power of Yasdic's management in determining the selling price in the business unit of Santri Store of Pondok Pesantren Pendidikan Al-Qur'an IMMIM Putra Makassar. The methodology used in this study is a critical etnometodology combined with Islamic thinker Ibn Khaldun to trace the power of Yasdic in determining the selling price in the santri store business unit. Our research found that the power Yasdic determining the selling price to oppress buyers through an expensive price and a monopoly that supported the prevailing system in the cabin and conducted with no transparency.

Islamic household accounting: romance discussion in accounting curriculum Krisno Septyan; Iwan Triyuwono; Rosidi Rosidi; Aji Dedi Mulawarman; Achdiar Redy Setiawan
Journal of Islamic Accounting and Finance Research Vol 4, No 2 (2022)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2022.4.2.12633

Purpose - This study aims to formulate an Islamic household accounting model that should be part of the accounting curriculum.Method - The method used is grounded theory in constructivism. The first step is self-consciousness, then consideration of participants, followed by data collection, coding, and theory building. Data were collected from 22 informants, 19 of whom were already married whose educational background is in accounting and who were employed in accounting-related positions.Result - The results show that households consider that household accounting needs to be included in the formal accounting curriculum, while most of the heads of the household see it as not mandatory. Discussion revolves around household life, how love springs in the household all the way through, as well as an argument that household accounting must be put as a subject (of curriculum). It is also noted that communication in households must cover both material and spiritual aspects in order to pursue true happiness (a serenity state of a household or sakinah).Implication - Practically, household discussion in classrooms is mandatory for accounting students; this discussion serves as a foothold on how to lead a household life all the way through. Theoretically, for accountants, a household is a life priority in order to shape a better civilization.Originality - This topic of romance in the accounting curriculum has never been specifically addressed in classrooms of undergraduate accounting programs.

Aplikasi Sistem Informasi Bank Sampah: Sebuah Studi Kasus Aji Dedi Mulawarman; Novrida Qudsi Lutfillah; Febrina Nur Ramadhani; Meryana Ananda
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 5 No. 3 (2022): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

This study design an information system using an action research approach. The object in this study is a group of waste banks under the auspices of the Batu City Environmental Service. The new system that will be built will strengthen the ease of use. Several things in the design of information systems proposed in this study include; first, the switch from a manual recording system to the digital recording via a computer device (application) with centralized data in one database; second, improving the format for recording customer savings books, and; third, make records for the waste bank warehouse. AbstrakPenelitian ini dimaksudkan untuk mendesain sistem informasi bank sampah melalui pendekatan riset aksi (action research). Adapun objek dalam penelitian ini adalah kelompok bank sampah yang berada dalam naungan Dinas Lingkungan Hidup (DLH) Kota Batu. Sistem baru yang dibangun nantinya akan memperkuat kemudahan penggunaan (easy to use). Dua hal yang diusulkan dalam penelitian ini yaitu perbaikan pada sistem informasi manual bank sampah yang sudah berjalan sebagai diagnosis awal dan peralihan sistem pencatatan manual menuju pencatatan digital melalui perangkat komputer (aplikasi) dengan keterpusatan data dalam satu database

Jalan Laba Petani: Falāh Al-Fallāh Aji Dedi Mulawarman
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 4 No. 2 (2020): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

This study aims to find the concept of profit or even the concept of non-profits in accordance with the character of agriculture itself. The method used is the study of literature and mapping of various research related to agricultural accounting. The results show that fallāh (farmer) has a profit concept that is far from materialistic and capitalistic tendencies. Al falāh is a true advantage that is not trapped in a linear growth mechanism as known the meaning of modern accounting gains Abstrak Penelitian ini bertujuan menemukan konsep laba atau bahkan konsep di luar laba yang sesuai dengan karakter pertanian itu sendiri. Metode yang digunakan adalah studi literatur dan pemetaan berbagai riset terkait akuntansi pertanian. Hasil menunjukkan bahwa fallāh (petani) memiliki konsep laba yang jauh dari kecenderungan materialistis dan kapitalistis. Al falāh adalah keuntungan sejati yang tidak terjebak pada mekanisme pertumbuhan (growth) yang linier bertambah seperti makna keuntungan akuntansi modern.

NET FARM INCOME CONSTRUCTION FOR SUGAR FARMERS' WELFARE Aji Dedi Mulawarman; Febrina Nur Ramadhani; Muhammad Ichsan; Pallavi Pathak
Jurnal Akuntansi Multiparadigma Vol 14, No 1 (2023): Jurnal Akuntansi Multiparadigma (April 2023 - Agustus 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.1.11

Abstrak – Konstruksi Net Farm Income untuk Kesejahteraan Petani GulaTujuan Utama - Penelitian ini mencoba untuk menyusun formula Net Farm Income (NFI) yang berpihak pada petani.Metode - Penelitian ini menggunakan metode Islamic Anthropological Assumptions (IAA). Informan penelitian ini adalah beberapa pihak yang terlibat dalam pengembangan pertanian tebu.Temuan Utama – Penelitian ini menunjukkan bahwa meskipun hegemoni pemegang kekuasaan sangat kuat, terdapat nilai persatuan, budaya dan religiusitas di kalangan petani. Di sisi lain, petani tetap berada pada posisi yang terpinggirkan meskipun menyumbang penyerapan terbesar tenaga kerja dan pasokan tebu. Selain itu, penelitian ini menangkap nilai budaya lokal yang diwujudkan dalam ijtihad (kesungguhan) dan syukur.Implikasi Teori dan Kebijakan - Kajian ini berinisiatif untuk mentransformasikan dan mendemonstrasikan dimensi lokalitas dan religiusitas ke dalam konsep baru NFI. Bagi pengambil kebijakan, konsep NFI baru ini dapat menjadi dasar pemikiran dan pertimbangan baru untuk restrukturisasi regulasi yang menyangkut kesejahteraan petani tebu.Kebaruan Penelitian - Konstruksi baru NFI mengubah makna kesejahteraan dalam akuntansi pertanian syariah. Abstract – Net Farm Income Construction for Sugar Farmers' WelfareMain Purpose - This study attempts to develop a Net Farm Income (NFI) formula that is pro-sugar farmers.Method - This study uses the Islamic Anthropological Assumptions (IAA) method. The informants are several parties involved in developing sugarcane farming.Main Findings – This study shows that although the hegemony of the power holders is very strong, there are values of unity, culture and religiosity among the farmers. On the other hand, they are marginalised even though they are the biggest contributor to employment and sugarcane suppliers. In addition, this research captures local cultural values embodied in “ijtihad” (seriousness) and gratitude.Theory and Practical Implications - This study takes the initiative to transform and demonstrate the NFI concept with locality and religiosity dimensions. For policymakers, this concept can become a basis for new thoughts and considerations for restructuring regulations concerning the welfare of sugar farmers.Novelty - The new construction of NFI changes the meaning of welfare in Islamic farm accounting.

Kritik Implementasi Corporate Social Responsibility Terhadap Indeks Kepuasan Masyarakat Siti Dian Nur'aini; Aji Dedi Mulawarman
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 1 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2022.1.1.16

This research aims to determine how much influence the implementation of the CSR programs has on the Community Satisfaction Index obtained by PT Semen Indonesia (Persero) Tbk Tuban business unit in the sustainability report. Uses a descriptive approach with the method of Critical Discourse Analysis. Data were obtained through interviews and company IKM/sustainability reports. Based on the results of data analysis, the value of the CSR IKM of PT Semen Indonesia (Persero) Tbk's Tuban business unit was 79.05% in the 2020 and 2021 sustainability reports, indicating that the CSR program is included in the "B" service quality category "B" good” based on the Decree (SK) of the Ministry of Administrative Reform (Kemen-PAN) Number KEP/25/M.PAN/2/2004. In its implementation, CSR can improve the community's economy in the development area through four program categories: community empowerment, infrastructure, capacity development, and charity. However, CSR programs also impact social jealousy between community groups. The community sees that the main factors for the success of a CSR program are economic and social. Meanwhile, environmental factors are the last part that is taken into account by most people in the company’s target area. Abstrak Penelitian ini bertujuan untuk mengetahui bagaimana implementasi CSR PT Semen Indonesia (Persero) Tbk unit bisnis Tuban berpengaruh terhadap Indeks Kepuasan Masyarakat (IKM) pada laporan keberlanjutan. Menggunakan pendekatan deskriptif kualitatif dengan metode analisis Critical Discourse Analysis (CDA). Data diperoleh melalui wawancara dan laporan keberlanjutan/laporan IKM perusahaan. Berdasarkan hasil analisis data, nilai IKM CSR PT Semen Indonesia (Persero) Tbk unit bisnisTuban sebesar 79,05% pada laporan keberlanjutan tahun 2020 dan 2021, menunjukkan bahwa program CSR masuk dalam mutu layanan “B” yang terkategori “baik” berdasarkan Surat Keputusan (SK) Kementrian Pendayagunaan Aparatur Negara (Kemen-PAN) Nomor KEP/25/M.PAN/2/2004. Dalam implementasinya, CSR mampu meningkatkan perekonomian masyarakat wilayah pengembangan melalui empat kategori program, yaitu pemberdayaan masyarakat, infrastruktur, pengembangan kapasitas, dan karitatif. Namun, program CSR juga berdampak adanya kecemburuan sosial antar kelompok masyarakat. Masyarakat melihat bahwa faktor utama dari keberhasilan suatu program CSR, adalah ekonomi dan sosial. Sedangkan faktor lingkungan menjadi bagian paling akhir yang diperhitungkan oleh mayoritas masyarakat di wilayah binaan perusahaan.

AKUNTANSI BANTENGAN : PERLAWANAN AKUNTANSI INDONESIA MELALUI METAFORA BANTENGAN DAN TOPENG MALANG Amelia Indah Kusdewanti; Achdiar Redy Setiawan; Ari Kamayanti; Aji Dedi Mulawarman
Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Akuntansi Bantengan: Perlawanan Akuntansi Indonesia melalui Metafora Kesenian Bantengan dan Topengan Malang. Tujuan studi ini mengusulkan bahwa melakukan perlawanan pada ‘kuasa’ yang sedang berperang merupakan usaha yang melelahkan. Bentuk perlawanan akan lebih bermakna bagi kepentingan rakyat apabila dilakukan oleh dan bagi rakyat. Pendekatan metafora digunakan untuk menelaah perang kuasa. Studi literatur mendalam serta wawancara dengan komunitas budaya, budayawan serta sejarawan mengkonfirmasi bahwa metafora Bantengan dan Topeng Malang tepat untuk menggambarkan kondisi ini. Artikel ini menunjukkan bahwa keberadaan Masyarakat Akuntansi Multiparadigma Indonesia (MAMI) adalah bentuk perlawanan Akuntansi Bantengan yang menjadi motor penggerak pembangunan ilmu akuntansi menuju akuntansi Indonesia yang merdeka.Abstract: Bantengan Accounting: The Counterforce of Indonesian Accounting through Bantengan and Topengan Malang Art as Methapor. This study proposes that the counterforce of this war should be done by the people and for them. The methapor is used to examine the war. In-depth study of literature and interviews with cultural communities, as well as cultural historians confirm that Bantengan and Topeng Malang appropriate to describe this condition. This article shows that the presence of Masyarakat Akuntansi Multiparadigma Indonesia (MAMI) as a form of Bantengan Accounting battle is a driving force toward the freedom of Indonesian Accounting.

Pendampingan Penentuan Harga Jual Buku di Penerbit Peneleh Aji Dedi Mulawarman; M. Fadhir A.I. Lamase; Novrida Qudsi Lutfillah; Febrina Nur Ramadhani; Meryana Rizky Ananda
Jurnal Abdimas Multidisiplin Vol. 1 No. 1 (2022): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jamu.v1i1.1437

Purpose: to overcome problems related to determining the selling price of books appropriately by considering material and non-material aspects. Method: This assistance was carried out at Peneleh Publishers using the Participatory Action Research (PAR) method. Data were collected through observation, Focus Group Discussion, interviews, and documentation. Analysis of the success of the mentoring program can be seen through three indicators, namely knowledge, action, and evaluation. Results: The implementation of the program is carried out in three stages, namely socialization, mentoring, and review. The socialization stage of this program was carried out in 5 meetings. From the socialization stage, information was obtained regarding the problems faced by participants related to setting the selling price of books and giving discounts. The next stage is mentoring. The activities carried out at this stage are identifying material and non-material aspects in determining the selling price of books, identifying differences in the components of determining the selling price of printed books and digital books, calculating the cost of goods sold with the agreed method, determining the pattern calculation of selling prices and book discounts, as well as applying formulas with the designed system. The stage of reviewing the abilities and skills of participants is carried out to evaluate the entire program that has been carried out. Based on the review of the abilities and skills of the participants in determining the selling price of books, it can be said that the abilities and skills of the participants are good. Conclusion: The mentoring program have been achieved well. Participants of the mentoring program can understand the concept and urgency of setting selling prices on their products, be able to identify the components of costs, both material and non-material, understand the right discount calculation pattern, and be able to apply the technique of determining the right selling price for book products. published.

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 Reyhanmulky, Muhammad Reza Wahyu Pradita Rimi Gusliana Mais Risky Budianto Rosidi * Rosidi Rosidi Rosidi Rosidi Ruri Octari Dinata salmah, st Salsabila, Izzah 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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