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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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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

Abstract

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.
Village-Owned Enterprise Accounting Based on People's Economy: Against Foreign Hegemonies in Indonesia Aji Dedi Mulawarman; Virginia Nur Rahmanti; Wilson Junior; Febrina Nur Ramadhani
International Journal of Religious and Cultural Studies Vol 5 No 2 (2023): International Journal of Religious and Cultural Studies (October 2023-March 2024)
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2023.10.02

Abstract

This article aims to initiate village-owned enterprise accounting that is in accordance with the people's economy. This research was conducted in Sungai Pinang Village, Kab. Musi Rawas, South Sumatra. The authors employed Paradigma Nusantara, especially the thought of Nataatmadja as a constructive methodology. The study found that the existence of the village-owned enterprise was not running as well as expected because of the lack of awareness of the responsibility and spirit of the people's economy owned by the local village government in maintaining village sovereignty. The large potential of village revenue that should have been generated from a system of cooperation with foreign factories operating in their government area was lost. This reflects capitalist economic system. Ideally, the existence of village-owned enterprise is not only seen as a formality of completing the mandate of the law but as a means to help each other develop the economic welfare of the community as well as achieving piety.
Revealing Cultural Causes of Fraud: An Ethnographic Study in Public Company Dinata, Ruri Octari; Irianto, Gugus; Mulawarman, Aji Dedi
Jurnal Economia Vol 14, No 1: April 2018
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (387.342 KB) | DOI: 10.21831/economia.v14i1.18453

Abstract

Abstract: Revealing Cultural Causes of Fraud: An Ethnographic Study in Public Company. This ethnographic study aimed to reveal the cultural causes of fraud in public company. The data was obtained from direct observation and interview to the research site at Public Company X, located in Medan City of North Sumatra. This study found that existence of a culture of "all can be arranged" as well as a culture of "procedure only formality" can ultimately lead to fraud. Keywords: fraud, public company, ethnography, culture of all can be arranged, culture of procedure only formalityAbstrak: Menyingkap Budaya Penyebab Fraud: Studi Etnografi di Badan Usaha Milik Negara. Penelitian ini bertujuan untuk menyingkap budaya penyebab fraud di BUMN dengan studi etnografi sebagai metodologi penelitiannya. Data diperoleh dari observasi langsung ke situs penelitian di BUMN X yang terletak di Kota Medan Sumatera Utara dan melakukan wawancara dengan informan di situs penelitian tersebut. Hasil penelitian menunjukkan adanya budaya “semua bisa diatur” serta budaya “prosedur hanya formalitas” yang akhirnya dapat menjadi pemicu terjadinya fraud. Kata kunci: fraud, BUMN, etnografi, budaya semua bisa diatur, budaya prosedur hanya formalitas 
Akuntabilitas Humanis Ekosentrisme: Konstruksi Holistik Menuju Keberlanjutan Di Indonesia Dewi, I Gusti Ayu Agung Omika; Sukoharsono, Eko Ganis; Purwanti, Lilik; Mulawarman, Aji Dedi
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 1 (2024): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.1.2024.119-131

Abstract

Makalah ini bertujuan mengkontruksi teori akuntabilitas dalam bingkai paradigma bahasa Habermas dipadukan dengan konsep Ekosentrisme. Konstruksi dilakukan karena paradigma bahasa Habermas dengan teori Communicative Action-nya bukan merupakan teori yang sepenuhnya tepat untuk menganalisis akuntabilitas jika dikaitkan dengan keberlanjutan. Akuntabilitas yang dianalisis dalam bingkai paradigma bahasa Habermas belumlah sepenuhnya holistik karena belum terdapat dimensi spiritual dan masih bersifat antroposentris yang memandang manusia sebagai pusat dari semua nilai dan menganggap alam sebagai alat untuk menciptakan nilai bagi manusia sehingga masih bisa memunculkan tindakan penindasan semena-mena terhadap alam. Sementara itu, Ekosentrisme dengan filsafat Deep Ecology-nya menjadikan manusia sebagai satu kesatuan dengan lingkungan alam yang membentuk suatu jaringan jaringan kehidupan (the web of life). Hasil konstruksi menemukan suatu formulasi teori baru yaitu teori Akuntabilitas Holistik yang dipandang dapat menganalisis akuntabilitas secara menyeluruh serta menghasilkan suatu model Akuntabilitas Humanis-Ekosentrisme sebagai upaya menuju keberlanjutan di Indonesia.
Apakah Teori Agensi Belum Diterapkan Secara maksimal pada Bank BUMN? Nurmuzakki, Naufal; Mulawarman, Aji Dedi
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 7 No. 1 (2024): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v7i1.005

Abstract

Abstract: Has Agency Theory Not Been Applied Maximally in State-Owned Banks?Purpose: To determine the impact of Capital Adequacy Ratio (CAR), Non-performing Loans (NPL), and Loan to Deposit Ratio (LDR) on Return on Assets (ROA). Method: Using multiple regression analysis in 4 state-owned bank Indonesia at 2004-2022.Results: CAR has no effect on ROA while NPL and LDR have a significant negative effect on ROA. Simultaneously CAR, NPL, LDR have a significant effect on ROA.Novelty: This research support signaling theory but doesn't support the agency theory because state-owned banks management in Indonesia only giving positive signal to investor by nonperforming loan ratio and loan to deposit ratio. Contribution: This research suggest that management need to act more professionally by considering capital adequacy and not only focusing on nonperforming loan and liquidity. Abstrak: Apakah Teori Agensi Belum Diterapkan Secara maksimal Pada Bank BUMN?Tujuan: Untuk mengetahui pengaruh Capital Adequacy Ratio (CAR), Non-performing Loan (NPL), dan Loan to Deposit Ratio (LDR) terhadap Return on Aset (ROA).Metode: Menggunakan analisis regresi berganda dengan 4 Bank BUMN di Indonesia selama 2004-2022.Hasil: CAR tidak berpengaruh terhadap ROA sementara NPL dan LDR memiliki pengaruh negatif yang signifikan terhadap ROA dan secara simultan CAR, NPL, dan LDR berpengaruh terhadap ROA.Kebaruan: Penelitian ini mendukung teori sinyal dan belum dapat mendukung teori agensi karena kecukupan modal bukan menjadi pertimbangan manajemen Bank BUMN karena mereka hanya mempertimbangkan sinyal positif kepada para investor melalui tingkat kredit macet serta likuiditas.Kontribusi: Penelitian ini menyarankan kepada manajemen bank agar lebih bersikap professional dengan mempertimbangkan kecukupan modal dan tidak hanya berfokus pada kredit macet serta likuiditas.
Merumuskan Praktik Pembelajaran Akuntansi pada Lembaga Kursus dan Pelatihan Akuntansi Pradita, Reza Wahyu; Ludigdo, Unti; Mulawarman, Aji Dedi
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 7 No. 2 (2024): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v7i2.005

Abstract

Abstract: Formulating Accounting Learning Practices in an Accounting Courses and Training Institution Purpose: This research aims to formulate accounting learning practices at accounting courses and training institutions, which are one of the educational pathways that can be pursued besides formal education. Method: Qualitative research with an ethnomethodological approach was employed to portray accounting learning habits implemented in accounting course and training institutions. Results: The results show that the practice of accounting education begins with (1) planning, (2) implementing the learning process using methods appropriate to the subject matter, (3) evaluation as an assessment of learning, and (4) job placement as an outcome of the learning. Novelty:  This research reveals the accounting learning practices in non-formal institutions that have not been previously studied Contribution: Raising awareness in the community that accounting learning practices occur not only in formal education and serving as a reference for creating accounting learning regulations in non-formal institutions. Abstrak: Merumuskan Praktik Pembelajaran Akuntansi pada Lembaga Kursus dan Pelatihan Akuntansi Tujuan: Penelitian ini bertujuan merumuskan praktik pembelajaran akuntansi pada lembaga kursus dan pelatihan akuntansi yang merupakan salah satu jalur pendidikan yang dapat ditempuh selain pendidikan formal. Metode: Penelitian kualitatif dengan pendekatan etnometodologi digunakan untuk memotret kebiasaan belajar akuntansi yang diterapkan pada lembaga kursus dan pelatihan akuntansi. Hasil: Hasil penelitian menunjukkan bahwa praktik pendidikan akuntansi diawali dengan (1) perencanaan, (2) pelaksanaan proses pembelajaran dengan menggunakan metode yang sesuai dengan materi pelajaran, (3) evaluasi sebagai penilaian pembelajaran, dan (4) penempatan kerja sebagai suatu hasil pembelajaran. Kebaruan: Penelitian ini mengungkap praktik pembelajaran akuntansi di lembaga nonformal yang belum pernah diteliti sebelumnya Kontribusi: Meningkatkan kesadaran masyarakat bahwa praktik pembelajaran akuntansi tidak hanya terjadi pada pendidikan formal dan menjadi acuan dalam pembuatan peraturan pembelajaran akuntansi di lembaga nonformal.  
Jang oetama yang hidup Mulawarman, Aji Dedi
Oetoesan-Hindia: Telaah Pemikiran Kebangsaan Vol 1 No 1 (2019): Oetoesan Hindia: Telaah Pemikiran Kebangsaan
Publisher : Peneleh Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (305.534 KB) | DOI: 10.34199/oh.1.1.2019.004

Abstract

Abstrak Tulisan ini bertujuan untuk menghidupkan kembali semangat H.O.S. Tjokroaminoto untuk menjadikan Indonesia sebagai pusat peradaban dunia. Penulis menelusuri sepak terjang Pak Tjokro berupa pemikiran dan aksi yang menghasilkan dua kata kunci, yaitu Hijrah dan Zelfbestuur. Indonesia membutuhkan Hijrah untuk mencapai Zelfbestuur mengingat betapa deras dan menyesatkannya arus peradaban. Indonesia berdikari dapat dicapai dengan Mosi Kebangkitan Nasional Baru Berjiwa Jang Oetama yang Selalu Hidup. Abstract This paper aims to revive the spirit of H.O.S. Tjokroaminoto to make Indonesia the center of world civilization. The author traces the actions of Mr. Tjokro in the form of thoughts and actions that produce two keywords, namely Hijrah and Zelfbestuur. Indonesia needs Hijrah to reach Zelfbestuur given how swift and misleading the flow of civilization. Indonesia's self-sufficiency can be achieved with the New Life Awakening National Movement Jang Oetama.
Menembah gusti sebagai basis adab menuntut ilmu Firmansyah, Nanda Iqbal; Mulawarman, Aji Dedi
Oetoesan-Hindia: Telaah Pemikiran Kebangsaan Vol 2 No 2 (2020): Oetoesan Hindia: Telaah Pemikiran Kebangsaan
Publisher : Peneleh Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/oh.2.2.2020.006

Abstract

This study aims to explore the understanding and experience of awareness about the study manners of accounting students of Universitas Brawijaya based on the concept of menembah Gusti (worshipping God) according to the thinking of HOS Tjokroaminoto, as an important part of the practical objectives of accounting education. The research method used in the research is Hyper-Postphenomenology and the objects were students who have taken the Professional Business Ethics course. The results showed that all informants had a conceptual understanding of the importance of menembah Gusti which was represented by manners (adab) before science. Different results can be seen at the awareness implementation stage with regard to worshipping God which is represented through adab before science, manners in knowledge, and manners in all activities. Only one informant has an implementative awareness regarding manners. Abstrak Penelitian ini bertujuan untuk mengetahui pemahaman dan pengalaman berkesadaran mengenai adab menuntut ilmu mahasiswa akuntansi Universitas Brawijaya berbasis konsep menembah Gusti menurut pemikiran HOS Tjokroaminoto, sebagai bagian penting dari praksis tujuan pendidikan akuntansi.Metode penelitian yang digunakan dalam penelitian adalahHyper-Postphenomenologypada mahasiswa akuntansi yang telah menempuh mata kuliah Etika Bisnis Profesi. Hasil penelitian menunjukkan bahwa semua informan memiliki pemahaman konseptual mengenai pentingnya menembah Gusti yang direpresentasikan melalui adab sebelum ilmu. Hasil yang berbeda terlihat pada tahapan implementasi berkesadaran berkenaan menembah Gusti yang direpresentasikan melalui adab sebelum ilmu, adab dalam berilmu, dan adab di seluruh aktivitas. Hanya satu informan yang telah memiliki kesadaran implementatif berkenaan dengan adab.
Pelatihan tata kelola bumdes melalui sociopreneurship di desa sungai pinang sumatera selatan Mulawarman, Aji Dedi; Nur Rahmanti, Virginia; Nur Ramadhani, Febrina
Oetoesan-Hindia: Telaah Pemikiran Kebangsaan Vol 5 No 1 (2023): Oetoesan Hindia : Telaah Pemikiran Kebangsaan
Publisher : Peneleh Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/oh.v5i1.171

Abstract

Permasalahan dasar dari BUMDes adalah lemah dalam melakukan tata kelola yang baik, hal serupa pun dialami oleh BUMDes Sungai Pinang Jaya dimana belum optimalnya fungsi manajerial, minimya kapasitas SDM dalam pengelolaan administrasi dan keuangan yang menyebabkan permasalahan transparansi dan akuntabilitas, strategi operasional dan pemasaran yang masih konvensional merupakan permasalahan yang dialami oleh mitra pengabdian ini, sehingga taget BUMDes yang telah ditetapkan seringkali tidak tercapai. Oleh karena itu, pengabdian ini dilakukan untuk memperkuat tata kelola BUMDes dengan melakukan Pelatihan. Pelatihan manajerial meliputi identifikasi potensi desa, Bisnis plan dan manajerial, aspek keuangan dan perpajakan dan digital marketing. Hasil yang diperoleh dari kegiatan ini adalah pemahaman masyarakat terhadap tata kelola BUMDES masih terbatas, sehingga kegiatan ini menjadi wadah pengembangan bagi masyarakat desa Sungai Pinang, Sumatera Selatan. Kata Kunci: BUMDes,Tata Kelola, Kemandirian Ekonomi, Sociopreneurship.
Pobhinci-bhinciki kuli: An accounting research methodology based on the cultural philosophy of the butonese people Endiaverni, Wa Ode; Triyuwono, Iwan; Mulawarman, Aji Dedi
The Indonesian Accounting Review Vol. 14 No. 1 (2024): January - June 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i1.3747

Abstract

This research aims to develop an accounting research methodology based on the cultural philosophy of the Butonese people, “pobhinci-bhinciki kuli”. In the Wolio language (Buton Sultanate), pobhinci-bhinciki kuli means pinching each other’s skin or feeling like they are in the same boat. This research uses a literature review method. Validity is confirmed through interviews with Butonese cultural figures, sociologists, anthropologists and writers. The findings indicate that research methodology developed from local wisdom can be used to produce research that is more holistic in describing the reality of Indonesian society. The Butonese people’s philosophy of life “pobhinci-bhinciki kuli” upholds purity of feeling, as an indicator. The feeling in question is a divine feeling that is continuously felt and pursued through kangkilo (purity). Therefore, the scientific implications of using pobhinci-bhinciki kuli will return to the authenticity of the local wisdom of Indonesian society which is always oriented towards the main value of purity in moving towards true divinity by prioritizing the integrity of reality. The achievements of science are not only rational but united and moving in the purity of awareness of holiness in its theoretical, research and empirical forms in accounting research methodology.
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