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Menelusuri Budaya Praktik Independensi Pengujian Audit pada Kantor Akuntan Publik Afidah, Ridhatul; Mulawarman, Aji Dedi
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 4 (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.2022.1.4.66

Abstract

This study aims to trace the culture of auditors’ financial report audit testing independence of Hari Purnomo and Jaswadi (HJA) Public Accounting Firm, Malang, utilizing an ethnomethodology approach. The results of this study revealed that the auditors of HJA Public Accounting Firm applied independence through three unique Javanese cultural behaviors: “manut (obedient), tatag (resilient), and not easily lured. “Manut” refers to complying with the rules, standards, and Code of Ethics as the guidelines in audit testing. Auditors also set boundaries in their relationship with clients, strengthen themselves by being “tatag” when dealing with the audit process with related parties, and are not tempted by any kind of “lure”.   Abstrak Studi ini bertujuan untuk menelusuri budaya praktik independensi auditor dalam pengujian audit laporan keuangan di Kantor Akuntan Publik. Etnometodologi digunakan sebagai metode untuk menelusuri praktik independensi khususnya dalam pengujian audit yang dilakukan oleh KAP HJA, Malang. Hasil penelitian menunjukkan bahwa auditor di KAP HJA mempraktikkan independensi dengan tiga laku budaya Jawa yang unik, yaitu "manut, tatag dan tidak tergiur iming-iming". Budaya "manut" yaitu mengikuti aturan, standar, dan kode etik yang merupakan pedoman dalam melaksanakan pengujian audit. Auditor juga membatasi hubungan dengan klien, memperkuat diri dengan bersikap "tatag" ketika berhadapan dengan pihak-pihak yang berkaitan dengan proses audit, serta tidak tergiur "iming-iming" dalam bentuk apapun.
Price Setting Dalam Prespektif Budaya Jawa Puspitasari, Dewi Anggraeni; Mulawarman, Aji Dedi
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 3 (2023): 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.2023.2.3.164

Abstract

This study aims to identify and obtain an overview of price setting and its affecting factors among grocery sellers—applying Javanese culture in price setting—in Japan Village, Sooko District, Mojokerto. This study employs the ethnomethodological method based on indexicality, reflexivity, and contextual action to understand common sense knowledge of social cultures in the application of Javanese culture in price setting. The typical culture that is preserved until today in Japan Village is Keresan. The results of this study exhibit that in setting the prices, grocery sellers in Japan Village preserve a harmonious attitude, allow the customer to pay later, and are sincere. Their product suppliers mainly include salespersons, wholesalers, and entrusted goods; and the selling price is determined from the cost of goods sold plus the cultural profit diminished by the fraternity discount. Abstrak Studi ini memiliki tujuan yaitu untuk mengetahui serta memperoleh gambaran mengenai bentuk price setting dan faktor yang mempengaruhi price setting yang dilakukan oleh para pedagang kelontong dengan mengaplikasikan budaya jawa dalam penetapan harga (price setting) di Desa Japan, Kecamatan Sooko, Mojokerto. Penelitian ini menggunakan metode etnometodologi sebagai metodologi penelitian berdasarkan indeksikalitas, refleksivitas, dan aksi kontekstual untuk memahami common sense knowledge of social cultures dalam penerapan budaya jawa di dalam penetapan harga.  Adapun khas kebudayaan yang masih ada dan masih diterapkan sampai sekarang di wilayah Desa Japan yaitu budaya keresan. Hasil dari penelitian ini menunjukkan bahwa para pedagang kelontong yang ada di Desa Japan dalam penetapan harga memiliki sikap rukun, dhigowo sek barang e, dan ikhlas dalam berdagang. Pedagang biasanya mendapatkan produk untuk diperjual belikan melalui sales, kulakan, serta barang titipan. Harga jual pedagang kelontong adalah hasil dari harga pokok penjualan ditambah laba budaya dikurangi diskon paseduluran.
TAFSIR HERMENEUTIKA INTENSIONALISME DALAM PENERAPAN APLIKASI ATLAS Sihotang, Ruth Jenny; Mulawarman, Aji Dedi
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 1 (2024): 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.2024.3.1.180

Abstract

This study aims to determine the meaning of using the Audit Tools and Archives System (ATLAS) application as a financial statement auditing tool, involving Intentional hermeneutics to analyze findings based on historical context, the cultural context in the correlated and explored "text" from which the interpreter tries to interpret the meaning of respective utterances and the language used by the informer utilizing the ATLAS application. Informants in this study include the Managers and Auditor Staff of Thoufan and Rosyid Public Accountants and Partners (Partners) of Achsin Handoko Tomo Public Accounting Firm. The results exhibit that ATLAS presents a complex mapping. The brainchild of ATLAS due to the audit failure cases in Indonesia resulting from a lack of risk assessment/detection in audits has made the Public Accounting Firm implement the ATLAS application. As such, the complexity of the application makes it difficult to implement asthe staffing culture at the Public Accounting Firm causing an imbalance between workload and audit fees for implementing the application.
FALAH-BASED SHARIA VALUE-ADDED: AN ANTITHESIS TO THE CONCEPT OF NET PROFIT Mulawarman, Aji Dedi; Siddiqui, Aaiman
Jurnal Akuntansi Multiparadigma Vol 15, No 2 (2024): Jurnal Akuntansi Multiparadigma (Agustus 2024 - Desember 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.2.30

Abstract

Abstrak - Nilai Tambah Syariah Berbasis Falah: Sebuah Antitesis terhadap Konsep Laba BersihTujuan Utama - Penelitian ini bertujuan untuk mempraktikkan Nilai Tambah Syariah berbasis Falah sebagai antitesis dari laba bersih.Metode - Metode Rukun Sentral Ekonomi Kerakyatan digunakan pada penelitian ini. Informan penelitian ini adalah beberapa pelaku usaha ekonomi kerakyatan.Temuan Utama - Hasil penelitian mengungkapkan tiga hal: pertama, pilar kesetaraan diwujudkan melalui pendistribusian nilai tambah berdasarkan falah bisnis dan menyeimbangkan penilaian obyektif dengan praksis subyektif. Kedua, Pilar Kewarganegaraan dan Keadilan memandu bisnis dalam mendistribusikan Nilai Tambah Syariah. Ketiga, meskipun Pilar Keimanan telah diupayakan secara optimal, namun pelaku usaha masih menghadapi kendala regulasi.Implikasi Teori dan Kebijakan - Temuan penelitian ini menjadi dasar untuk memastikan bahwa distribusi nilai tambah syariah berbasis falah lebih tepat digunakan daripada penggunaan konsep laba bersih. Nilai ini menjadi penting karena memberikan kesadaran tentang bisnis yang berkelanjutan dan menunjukkan dasar atas keadilan sosial.Kebaruan Penelitian – Penelitian ini menunjukkan memberikan konsep nilai tambah Syariah berbasis Falah Falah sebagai landasan antitesis laba bersih, baik dalam tataran konseptual maupun praktis. Abstract - Falah-Based Sharia Value-Added: An Antithesis to the Concept of Net ProfitMain Purpose - This research aims to put Falah-based Shariah Value Added into practice as an antithesis to net profit.Method - The "Rukun Sentral" method was used. The informants were several people's economy business actors.Main Findings - The results revealed three points: first, the equality pillar is realized through distributing added value based on business Falah and balancing objective assessment with subjective praxis. Second, the Citizenship and Fairness Pillars guide businesses in distributing Sharia Value Added. Third, while the Faith Pillars have been optimally pursued, they face regulatory constraints.Theory and Practical Implications - The findings of this study are the basis for ensuring that the distribution of falah-based Islamic value-added is more appropriate than the use of the net profit. This value is essential because it provides awareness about sustainable business and shows the basis of social justice.Novelty - This research positions Falah-based Islamic value-added as the foundational antithesis to net profit.
Pelatihan perumusan harga pokok produksi dan harga jual pada gabungan kelompok tani di desa klampok jawa timur Aji Dedi Mulawarman; Virginia Nur Rahmanti; Endra Ridho Nuriyanto; Fibra Ingwie Zhafirah
Oetoesan-Hindia: Telaah Pemikiran Kebangsaan Vol 6 No 2 (2024): Oetoesan Hindia : Telaah Pemikiran Kebangsaan
Publisher : Peneleh Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/oh.v6i2.213

Abstract

Tenaga kerja pada sektor pertanian belum memiliki pengetahuan dan keahlian mendalammengenai literasi keuangan, khususnya dalam perumusan Harga Pokok Produksi (HPP)dan penentuan harga jual. Permasalahan ini juga dialami oleh petani yang tergabungdalam Gabungan Kelompok Tani (Gapoktan) di Desa Klampok, Kabupaten Malang. Melaluikegiatan wawancara dan observasi diketahui petani masih melakukan pencatatansederhana. Berangkat dari permasalahan tersebut pengabdian ini dilakukan untukmemberikan sosialisasi dan pelatihan mengenai perumusan HPP dan penentuan hargajual agar mereka dapat bersaing di pasar dengan perolehan keuntungan yang maksimal.Kegiatan ini diharapkan dapat menjadi wadah pengembangan bagi masyarakat yangberprofesi sebagai petani di Desa Klampok. Kata Kunci : Harga Pokok Produksi, Harga Jual, Gapoktan, Pertanian
Memaknai Praktik Financial Distress Di Baitul Maal Wat Tamwil (Bmt) Ugt Sidogiri Malang Syaelendra, Azzahra Shabrina Adila; Mulawarman, Aji Dedi
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 2 (2024): 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.2024.3.2.337

Abstract

This research aims to determine whether BMT UGT Sidogiri Malang identifies the high non-performing financing and high operating cost that cause financial distress. This research applies ethnomethodology, conducted from November to December 2023. The data are collected through participant observation and interviews conducted on November 13, 2023 and December 4, 2023. The results of the research exhibit that BMT UGT Sidogiri Malang identifies the high non-performing financing and high operating cost resulting in financial distress. In order to avoid high non-performing financing, the financing department of BMT UGT Sidogiri Malang needs to undergo a careful analysis of potential debtors and classify the collectability of debtors. The collectability classification at BMT UGT Sidogiri Malang is divided into 4, namely from a range of 1 which means current to 4 which means bad financing. Meanwhile, in order to avoid high operating cost, BMT UGT Sidogiri Malang management needs to set targets before the current year. If in the current year operating cost are swollen, management needs to make adjustments to operating cost items, respectively. Adjustments are defined as the value of operating cost items that can be added or reduced. BMT UGT Sidogiri Malang also applies amicable way for its operational activities, especially when resolving bad financing and dealing with requests for social donations from the surrounding community.   Abstrak Penelitian ini bertujuan untuk mengetahui apakah BMT UGT Sidogiri Malang melihat jumlah pembiayaan macet yang tinggi dan biaya operasional yang besar dapat menyebabkan financial distress. Etnometodologi digunakan untuk melakukan penelitian selama bulan November hingga Desember 2023. Metode pengumpulan data melalui pengamatan partisipan dan wawancara yang dilakukan pada 13 November 2023 dan 4 Desember 2023. Hasil penelitian menunjukkan bahwa BMT UGT Sidogiri Malang melihat jumlah pembiayaan macet yang tinggi dan biaya operasional yang besar dapat berisiko terjadinya financial distress. Agar terhindar dari pembiayaan macet yang tinggi, bagian pembiayaan BMT UGT Sidogiri Malang perlu melakukan analisis calon debitur secara cermat serta melakukan penggolongan kolektibilitas pada debitur. Penggolongan kolektibilitas di BMT UGT Sidogiri Malang terbagi menjadi 4, yakni dari rentang 1 yang bermakna lancar hingga 4 bermakna macet. Sementara itu, agar terhindar dari biaya operasional yang besar, manajemen BMT UGT Sidogiri Malang perlu menyusun target sebelum tahun berjalan. Apabila di tahun berjalan biaya operasional bengkak, manajemen perlu melakukan penyesuaian terhadap pos-pos biaya operasional. Penyesuaian diartikan sebagai nilai dari pos-pos biaya operasional dapat ditambahi maupun dikurangi sehingga sesuai dengan target yang seharusnya. BMT UGT Sidogiri Malang menerapkan prinsip kekeluargaan saat menjalani kegiatan operasionalnya, khususnya ketika menyelesaikan pembiayaan macet serta menghadapi permintaan dana sumbangan sosial dari masyarakat sekitar.
Visualization of Accounting and Indigenous People Research: A Bibliometric Review Using R Thahirah, Khadijah Ath; Triyuwono, Iwan; Mulawarman, Aji Dedi; Achsin, M.
JOIV : International Journal on Informatics Visualization Vol 9, No 2 (2025)
Publisher : Society of Visual Informatics

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62527/joiv.9.2.2878

Abstract

This study aims to map out the evolution of research trends on accounting and Indigenous peoples by using bibliometric analysis. Most bibliometric literature articles rely on basic graphical representations generated by computer systems. The methodology for conducting bibliometric analysis presented in this paper consists of three stages, namely data collection, software selection and analysis. This study used published papers from the Scopus database was carried out on 13 June 2024 and found 42 indexed research publications on the topic of accounting and indigenous people between 1999 and 2023. The map of research development in the field of accounting and Indigenous people is obtained through the export process, which was analyzed using the R Biblioshiny application program. The findings demonstrated a development trend with a static increase in the number of publications about accounting and research on Indigenous people. Besides, the results show that the journal with the most publication and impact is the Accounting, Auditing, and Accountability Journal. The country with the most objects of study is Australia. The development of research related to accounting and Indigenous People was growing, although not too massive. Along with these conditions, various trends in   Accounting and Indigenous People Research topics grew. The results of this study also indicate that the most widely used topic keywords are Accounting, Indigenous, People, and Research.  The findings of this study provide scholars with a comprehensive understanding of the current research work in the field of accounting and indigenous people and its future directions.
The Emancipation of Household Accounting: A [Non]-Feminist Critical Study of Tjoet Njak Dien Febrina Nur Ramadhani; Lilik Purwanti; Aji Dedi Mulawarman
Jurnal Ilmiah Akuntansi dan Bisnis Vol 16 No 2 (2021)
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.2021.v16.i02.p03

Abstract

This study explores household accounting practices in the families of women migrant workers from a gender perspective, highlighting shifts in the traditional roles of Muslim women. The researcher employs a critical approach using the female nationalist heroine Tjoet Njak Dien as a central figure, utilizing a non-feminist theoretical framework to achieve the study’s objectives. The findings reveal that household accounting practices among migrant workers are characterized by a predominantly masculine orientation. Drawing on the metaphor of Tjoet Njak Dien’s continued struggle, the study identifies three strategies for effective household accounting. The first strategy emphasizes earning income in alignment with the principles of halal and toyyib, prioritizing ethical considerations and tangible benefits. The second strategy involves managing household finances with a balanced and deliberate approach. Finally, the third strategy highlights the importance of transparent communication and mutual understanding between husband and wife in financial decision-making. Implementing these strategies could serve to balance the household financial management of female migrant workers, who often rely on a rational approach in their bookkeeping practices. Keywords: feminism, gender, household accounting
PHENOMENOLOGY STUDY OF CORPORATE ENVIRONMENTAL RESPONSIBILITY: A FORM OF CORPORATE SOCIAL RESPONSIBILITY BY PT AMERTA INDAH OTSUKA KEJAYAN Budianto, Risky; Triyuwono, Iwan; Mulawarman, Aji Dedi
Jurnal Aplikasi Manajemen Vol. 19 No. 3 (2021)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2021.019.03.09

Abstract

This research is conducted to find deeper meaning regarding the implementation of CSR for the environment carried out by PT Amerta Indah Otsuka (Pocari Sweat) Kejayan. This research is non-positivistic research that leads to an interpretive paradigm with a transcendental phenomenological approach. This approach can explore the meaning of people who already have experience with CSR implementation of PT Amerta Indah Otsuka (AIO) Kejayan. The results show that this company's CSR in the form of the environment are village greening, nursery rooms, making Biopore holes, conservation of water catchment areas, revitalizing the Bangil City square, revitalizing the Malabar City forest, and the cleanest hamlet and city forest competition. The realization of the CSR program is carried out based on existing needs and problems so that the company can open-heartedly assist in the form of social responsibility. Suggestions for future researchers are to make a phenomenological study to the public who get and feel the CSR program from the company so that readers can know the benefits and objectives of implementing CSR.
Theory of stewardship in the marriage of female migrant workers: Perspectives of accounting and accountability Febrina Nur Ramadhani; Lilik Purwanti; Aji Dedi Mulawarman
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2021): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v4i1.157

Abstract

This research explores accounting and accountability practices in the families of female workers (TKW) in East Java, based on the concept of stewardship theory. The study was carried out using a qualitative approach to ethnomethodology; we obtained data on 10 TKW individuals from East Java through in-depth interviews with the FGD technique. The results show that, based on the concept of stewardship theory, the implementation of accounting and accountability practices in TKW families has been applied. In TKW families, accounting and accountability practices aim to control the financial management of the husband's family so that it does not exceed the budget set by the wife and there is no deviation in the use of funds. This study shows that the application of the concept of stewardship theory can avoid various disputes that may arise due to problems of accountability for financial management. The application of the concept of stewardship theory, on the other hand, affects accounting practices that pay attention only to material aspects to lead TKW families to the spirit of capitalism.
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