Article Per Year (5 Year)
p-Index From 2021 - 2026
6.014
P-Index
This Author published in this journals
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
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 : 106 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 106 Documents
Search

 7   8   9   10   11 
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.
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.
Islamic household accounting: romance discussion in accounting curriculum Septyan, Krisno; Triyuwono, Iwan; Rosidi, Rosidi; Mulawarman, Aji Dedi; Setiawan, Achdiar Redy
Journal of Islamic Accounting and Finance Research Vol. 4 No. 2 (2022)
Publisher : Universitas Islam Negeri Walisongo Semarang

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

Abstract

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.
REIMAGINING SUSTAINABILITY ACCOUNTING THROUGH PANCASILA: THE PANCA STARA FRAMEWORK Dewi, I Gusti Ayu Agung Omika; Sukoharsono, Eko Ganis; Purwanti, Lilik; Mulawarman, Aji Dedi; Yulianti, Ni Made Dhian Rani
Jurnal Akuntansi Multiparadigma Vol 16, No 1 (2025): Jurnal Akuntansi Multiparadigma (April 2025 - Agustus 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2025.16.1.08

Abstract

Abstrak — Membahas Ulang Akuntansi Keberlanjutan Melalui Pancasila: Kerangka Kerja Panca StaraTujuan Utama — Studi ini bertujuan mengkonstruksi konsep akuntansi berkelanjutan yang holistik dalam perspektif Pancasila.Metode — Studi ini menggunakan metode analisis konten berbasis Pancasila. Data pada studi ini berupa laporan tahunan dari Indonesia Business Council for Sustainable DevelopmentTemuan Utama — Studi ini menunjukkan bahwa penerapan akuntansi berkelanjutan dengan prinsip triple bottom line dan pentuple bottom line masih menimbulkan kerusakan lingkungan dan gangguan sosial. Studi ini menawarkan suatu konsep baru yaitu panca stara. Panca stara meliputi lima dimensi, yaitu: ketuhanan, kemanusiaan, persatuan, kerakyatan, dan keadilan sosial.Implikasi Teori dan Kebijakan — Studi ini berimplikasi bahwa panca stara lebih holistik dibandingkan triple bottom line dan pentuple bottom line. Panca Stara dinilai dapat menjadi basis implementasi akuntansi berkelanjutan.Kebaruan Penelitian — Studi ini menawarkan kebaruan berupa konsep panca stara yang dapat menjadi acuan holistik dalam implementasi akuntansi keberlanjutan. Abstract - Reimagining Sustainability Accounting through Pancasila: The Panca Stara FrameworkMain Purpose - This study aims to construct a holistic concept of sustainability accounting from the perspective of Pancasila.Method - This study uses a Pancasila-based content analysis method. The data in this study consists of annual reports from the Indonesian Business Council for Sustainable Development.Main Findings - This study shows that the application of sustainable accounting with the triple bottom line and pentuple bottom line principles still causes environmental damage and social disruption. This study offers a new concept, namely panca stara. Panca stara comprises five dimensions, namely: divinity, humanity, unity, democracy, and social justice.Theory and Practical Implications - This study implies that panca stara is more holistic than the triple bottom line and pentuple bottom line. Panca stara is considered to be the basis for the implementation of sustainable accounting.Novelty - This study offers a novel concept, namely panca stara, which can be used as a holistic reference in the implementation of sustainability accounting.
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.
Exploring Mental Accounting Behavior towards Debt To Income Ratio of Shopee Paylater Feature Users Lestari, Dianita; Mulawarman, Aji Dedi
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 1 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.1.188

Abstract

This phenomenological study aims to explore the impact of mental accounting behavior on the debt-to-income (DTI) ratio among Shopee PayLater users. The data were collected through interviews with four undergraduate students of Universitas Brawijaya. The analysis revealed that while students understood the concept of mental accounting in managing their Shopee PayLater payments, they tended to apply it with overconfidence, leading to counterproductive financial decision-making. This was reflected in their DTI ratios, which ranged from 41% to 74%, indicating a high risk of default resulting from inconsistencies in financial management, especially in the management of debt usage.
SISTEM INFORMASI AKUNTANSI FORMAL-KULTURAL: STUDI CRITICAL ACTION RESEARCH Mulawarman, Aji Dedi; Lamase, Muhammad Fadhir Abdullah Ido; Ananda, Meryana Rizky; Ramadhani, Febrina Nur
Jurnal Akuntansi Kontemporer Vol. 15 No. 1 (2023)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v15i1.4196

Abstract

Research Purpose. This study aims to design an accounting information system by integrating formal structure and cultural system in a book publishing business.Research Methods. The research was conducted with a critical action research approach which includes planning, action, critical observation, and critical reflection and redesign.Research Result and Findings. Based on the research results, the researcher proposes two things in the design of formal information systems, namely: (1) the use of Open Monograph Press (OMP) in the operational process; and (2) rearranging the flowchart according to the OMP-based operational system so that all functions become clearer and do not overlap. The cultural information system is designed based on family values and trust which turns out to have more important contribution than the formal accounting information system.
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 Gusti Ayu Agung Omika Dewi I MADE SUDARMA I Nyoman Darmayasa 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 Salsabiilla, Shofi 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