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All Journal Jurnal Manajemen dan Organisasi Jurnal Akuntansi & Auditing Indonesia Islamadina : Jurnal Pemikiran Islam JURNAL AKUNTANSI DAN AUDITING JURNAL BISNIS STRATEGI EL-MUHASABA Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society Journal of Accounting and Investment Jurnal Ekonomi & Studi Pembangunan Falah : Jurnal Ekonomi Syariah Jurnal Akuntansi dan Pajak Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Kajian Akuntansi Economica: Jurnal Ekonomi Islam Jurnal Akuntansi Aktual LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Akuntansi dan Bisnis Journal of Innovation in Business and Economics Iqtishoduna: Jurnal Ekonomi Islam Business and Finance Journal IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Journal of Accounting Auditing and Business Jurnal Proaksi Global Financial Accounting Journal JMK Jurnal Manajemen dan Kewirausahaan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Investasi Islam JRABA Jurnal Akuntansi Keuangan dan Bisnis Jurnal Akuntansi dan Keuangan Indonesia Journal of Islamic Economics Lariba Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Eduvest - Journal of Universal Studies Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal RAK (Riset Akuntansi Keuangan) LoroNG Jurnal Akuntansi Jurnal Akuntansi Kontemporer
Tjiptohadi Sawarjuwono
Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis,Universitas Airlangga
Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Neuroscience Social Sciences Other

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Mampukah Program CSR Mengatasi Konflik Pencemaran Lingkungan antara Perusahaan dengan Masyarakat Lokal Neny Adriani; Tjiptohadi Sawarjuwono
Jurnal Akuntansi dan Bisnis Vol 13, No 2 (2013)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v13i2.141

Abstract

Several studies in many developing countries presents examples of conflicts events between mining companies with the surrounding community. Mining companies usually much blamed for carelessness on the environment, human rights abuses, discriminatif management, policy and operations that are less favor. Conclusion of these studies show that, if the company more "responsible" with CSR programs that suit the needs of society and the state in the areas of operations, community resistance to its operations could be minimize. Accordingly, this study tries to question, does CSR plays a role in the resolution of conflict between one of the major mining companies in Indonesia, Pertamina, with local communities. The study was conducted with a narrative approach. The data obtained through interviews and documentation from internal Pertamina’s weekly magazine. The analysis has done by linking the theory with the data that has been collected to answer the research questions. The results showed that, under certain conditions, CSR does play a role in conflict resolution.
Pendidikan Akuntansi dan Perempuan: Dari Ideologi Patriarki ke Praktik Pemujaan Tubuh Tjiptohadi Sawarjuwono; Anantawikrama T. Atmadja
Jurnal Akuntansi dan Auditing Indonesia Vol. 9 No. 2 (2005)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The patriarch culture which apply to balinese society nowadays slowly fade away. Equal formal education values between male and female indicate this degradation. Parents are giving their daughters freedom to seek education. When related to the field of accounting, Balinese women pay more interest compared to Balinese men. It is well-known that accounting is consi¬dered a masculine field of study. Data acquired from a Balinese university show that the number of female students in the department of accounting is greater than male students. This essay attempts to seek the reason why women choose accounting, whether there are any parental influences or of personal desire, and whether gender ideologies have a role in their decision. There are a few reasons which support parental choice and balinese women's decision. First of all, education boosts social status. Second, accounting profession suits the women’s job. Third, short study period, smaller investment in terms of money, and have greater job opportunity. Through D3 Accounting Educational Degree Program Balinese women gain more values, intelec¬tually, economically, and politically therefore having greater bargaining power towards their envi¬ronment.Keywords:    Balinese women's role, Patriarch culture, Accounting education, Accounting's role
MENGGALI NILAI, MAKNA, DAN MANFAAT PERKEMBANGAN SEJARAH PEMIKIRAN AKUNTANSI SYARIAH DI INDONESIA Tjiptohadi Sawarjuwono; Basuki Basuki; Iman Harymawan
Jurnal Akuntansi dan Auditing Indonesia Vol. 15 No. 1 (2011)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Sejak munculnya bank syariah di Indonesia, perkembangan ilmu yang terkait dengan pemikiran syariah, termasuk akuntansi syariah (Islam), sangat maju. Namun demikian, proses sejarah perkembangan pemikiran akuntansi syariah belum terdokumentasikan secara ilmiah dengan baik. Demikian pula sejarah mengenai siapa pencetus ide akuntansi syariah di Indonesia belum dikenal. Padahal, proses perkembangan sejarah akuntansi, mulai dari konvensional ke syariah, adalah hasil perjuangan kaum intelektual muslim. Oleh karenanya, mengingat, mengenal dan menghormati pelaku sejarah adalah sangat penting. Penelitian ini bertujuan untuk mengungkap pencetus utama ide dan sejarah perkembangan akuntansi syariah di Indonesia. Proses penelitiannya menggunakan penelitian kualitatif dengan pendekatan kombinasi antara historis dan budaya. Dengan melakukan wawancara mendalam dan intesif dokumentasi, penelitian ini berupaya mengupas detil sejarah, kejadian, proses, dan perkembangan akuntansi syariah. Kemudian data yang ada ditriangulasi dan dinterpretasikan. Kesimpulannya, penelitian ini berhasil mengungkap pelaku awal sejarah akuntansi syariah, di antaranya adalah Achmad Baraba.Keywords: Akuntansi Syariah, Sejarah, Perkembangan, Indonesia, dan Penelitian Kualitatif.
Memahami akuntansi dalam konteks dimana Ia diterpakan: pendekatan paradigma bahasa Tjiptohadi Sawarjuwono
Jurnal Akuntansi dan Auditing Indonesia Vol 1, No 1 (1997)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Praktik akuntansi dan pemikiran akuntansi (accountung thought) saling berkaitan. Praktik akuntansi, khususnya di Indonesia, sudah berkembang pesat. Namun sayangnya, perkembangan tersebut belum diikuti dengan pola perkembangan pemikirannya. Pemikiran akuntansi masih diliputi satu pandangan, yaitu konventional dan functionalist. Kelihatnya terhambatnya perkembangan pemikiran tersebut diakibatkan oleh homogenitas, sehingga perlu penyegaran dengan melihat kemungkinan aliran pemikiran akuntansi yang lain. Pola pemikiran yang lain akan menambah nuansa dan melebarkan wacana akuntansi. Salah satunya yaitu penggunaan paradigma bahasa.
Liberating Accounting with a Religio-Cultural Approach Virginia Nur Rahmanti; Tjiptohadi Sawarjuwono
Journal of Accounting and Investment Vol 21, No 3: September 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1285.627 KB) | DOI: 10.18196/jai.2103161

Abstract

Research aims: Accounting as a product of Western thought is believed to be loaded with masculinity values such as selfish, rationalist, materialist, and objective. The Western perspective of social reality runs counter to the Islamic philosophy of religiosity. Capitalism in pragmatic accounting has led to religio-cultural anomalies that have resulted in injustice, domination, and the formation of a class society. This study aims to liberate accounting from masculine characteristics by using Islamic values.Design/Methodology/Approach: The effort to liberate pragmatic accounting in this study is in line with the thoughts of Ali Ashgar Engineer (1999). He uses Islamic theology as a fundamental in carrying out liberation. At the methodological stage, this research uses historical studies (historical research) which is extended by phenomenology. Apart from being aimed at identifying Islamic values, historical research is also applied to find out how these values are used to criticize pragmatic accounting. Meanwhile, the phenomenological methodology is used to understand how religious values can create prosperous accounting.Research Findings: The results showed that monotheism, justice, brotherhood, benefit, balance, gratitude, sincerity, and blessings are Islamic values that are often used by researchers to criticize pragmatic accounting. Analysis of a collection of empirical articles also proves that pragmatic accounting is indeed full of masculinity. By using business as an accounting metaphor, internalization of Islamic values is proven to be able to create a prosperous business. Thus, the internalization of Islamic values will be able to liberate accounting from masculinity.Theoretical constribution/Originality: This research is expected to provide insight into accounting studies using a different approach to previous research, namely by using the basis of Islamic theology.
Blockchain in Capital Markets: A Revolution of the Trading System in Stock Exchange Dian Kusuma Wardhani; Tjiptohadi Sawarjuwono; Sasongko Budisusetyo
The Indonesian Accounting Review Vol 12, No 1 (2022): January - June 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i1.2437

Abstract

This study aims to explore the benefits of implementing blockchain technology as a basis for stock trading in Indonesia to improve the corporate governance of issuers. Two main factors that trigger the emergence of agency problems in corporate gov-ernance in traditional stock exchanges are differences in interests between principals and agents and the complexity of the investment chain. This research is a documen-tary research where the researchers search for references in the form of previous research using the keyword “blockchain” in the “publish” or “perish” application. Next, the researchers organize, make a written summary, and interpret the findings obtained based on the the researchers’ thoughtd. Based on the interpretation of pre-vious research, compared to traditional stock trading systems, blockchain technology has several advantages, such as high information transparency, improved stock liquidity, high monitoring by various parties, and the availability of information in real-time, thereby creating better corporate governance. The implementation of blockchain technology can reduce information asymmetry in the relationship between principal and agent, which in turn can improve the quality of corporate governance due to transparency, accountability, and high trust between all parties involved in this blockchain technology network.
Semar’s Philosophy as a Proposed Code of Ethics for the Profession of Educator Accountant Yulianti Raharjo; Tjiptohadi Sawarjuwono
The Indonesian Accounting Review Vol 12, No 1 (2022): January - June 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i1.2442

Abstract

The art of wayang kulit (puppit) is one of the original local wisdoms of Indonesia that has been embedded in the culture of the Javanese people for a long time. Each character in wayang kulit has a unique characteristic and a very deep meaning because it provides an overview of life. One example is Semar. Semar is described as a religious, strong, and wise teacher and leader. His behavior reflects the overall human capacity, both in thinking and in choosing an action or decision. This study aims to examine Semar’s philosophy which is used as a proposal in the preparation of a code of ethics for the profession of educator accountants. By using the library research method, this study seeks to examine various literatures obtained from previous studies and books related to Semar’s philosophy to get an overview of the characteristics of Semar and educator accountants. The results of this study conclude that Semar is a simple figure with various unique characteristics. He can be a role model in living life, including being religious, wise, intelligent, honest, earnest, loyal, thorough, never hesitate, professional, and public-oriented. This research is expected to be used as a proposal to the Indonesian Institute of Accountants – IAI and related regulators in compiling a professional code of ethics as a guide for the profession of educator accountant.
Islamization of Accounting Policies as a Solution to the Ethical Problem in Accounting through Accounting Education Saikou Gassama; Tjiptohadi Sawarjuwono; Hamidah Hamidah
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 2 (2021): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i2.1822

Abstract

There is a growing concern for accountant involvement in the continuous scandals which is due to the ethical judgments of certain accountants and amount of academics recommend that the school system is partly responsible. The ethical elements of accounting education were found to be inadequate, so there is a lack of meaningful attention to tackling accounting problems. In the first place, the purpose of this study is to highlight the importance of ethics in accounting education. Second, the paper argues that in the application of accounting ethics, specifically Islam, accounting education should concentrate on religious codes of ethics and values. Furthermore, this research explored the ethical viewpoint of Islam and how it gives some insights into the process of creating a more harmonized and ethical accountant. This study suggests the Islamization of the ethical concept of accounting as a solution to the ethical challenges the accounting profession is confronted with, in the form of the introduction of Islamic ethics in accounting curricula to be taught as part of the ethical accounting education method., the paper is a concept paper using other publications on the topic with the aimed of suggesting good system of accounting education that will produce accountants with excellent ethics.
THE OBJECTIVES OF SUSTAINABILITY REPORTING AND ACCOUNTING IN SHARIA Fardiantye Bella Cendika; Tjiptohadi Sawarjuwono
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 6 No 2 (2021): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (440.141 KB) | DOI: 10.20473/jraba.v6i2.177

Abstract

Sustainability reporting and accounting practices spread by thousands companies attract Muslim researchers’ to affirm the sharia foundation on this issue. The purpose of this study is to straighten the basic objectives of sharia sustainability accounting and reporting. The technique was discourse analysis, by identifying comparisons the thought flows of standart about conventional and sharia sustainability reporting and accounting which were then examined based on the Qur'an. The results showed, the basic objectives of sharia sustainability reporting and accounting are; (1) accountability and (2) introspection. The results of this study have a theoretical contribution to the justification of differences in the meaning of the basic objectives of reporting and conventional and Islamic sustainability accounting. The results of the research can be a motivation for the Financial Services Authority (OJK) together with the Sharia Accounting Standards Board (DSAS) and the Indonesian Ulema Council (MUI) to hasten the formulation of sharia sustainability reporting and accounting standards that are suitable with the conditions in Indonesia, making it easier for business people to learn and apply the concept of sharia reporting and accounting for sustainability.
Financial Reporting Classism Based on Karl Marx's Theory of Classes Bernadetha Athalia; Tjiptohadi Sawarjuwono
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 1, No 1 (2015)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (621.903 KB)

Abstract

AbstractThis research aims to classify the companies annual reports into the classes based on Theory of Classes and to analyze the classism behavior through narrative analysis. The different interests among the readers create a classism practice that can be classified into two classes of rea-ders based on Theory of Classes: Bourgeoisie and Proletariat. Narrative analysis method is used to reveal the hidden meanings behind some sentences in annual reports. This research claims that annual reports of PT Telekomunikasi Indonesia, Tbk (Telkom) and PT Perusahaan Gas Negara, Tbk (PGN) give more information to shareholders and government, it means these annual report reflect bourgeoisie class.They provide so many persuasive sentences in their annual reports in order to get legitimacy from their shareholders, but they do not give detailed infor-mation to their employees as a proletariat class.AbstrakPenelitian ini bertujuan untuk mengklasifikasikan laporan tahunan per- usahaan ke dalam kelas-kelas berdasarkan Teori Kelas dan untuk menganalisis perilaku klasisme melalui analisis naratif. Kepentingan yang berbeda antar pengguna laporan tahunan perusahaan membuat praktek klasisme terlihat dengan adanya dua kelompok berdasarkan Teori Kelas, yaitu borjuasi dan proletariat. Metode analisis naratif digunakan untuk mengungkapkan makna yang tersembunyi di balik beberapa kalimat dalam laporan tahunan. Hasil penelitian ini menunjukkan bahwa laporan tahunan Telkom dan PGN memberikan informasi lebih banyak kepada para pemegang saham dan pemerintah, artiya laporan tahunan tersebut merefleksikan kelas borjuis. Hal ini ditunjukkan dengan adanya banyak kalimat persuasif dalam laporan tahunan mereka yang bertujuan untuk mendapatkan legitimasi dari pemegang saham. Namun, Telkom dan PGN tidak memberikan informasi rinci kepada karyawannya, yang merupakan kelompok kelas proletariat.
Co-Authors Achsania Hendratmi Ahmad Hudaifah Ahmad Hudaifah, Ahmad Ahwarumi, Biyati Alfa Rahmiati, Alfa Alhadi, Abu Azam Alvaro , Daffa Putra Anantawikrama T. Atmadja Anggie Febriyanti Anggie Febriyanti Anis Byarwati Ary Satyasmoko Astuti Dola Bastina Azhari, Azmi Najmimudin Bambang Tutuko Bambang Tutuko Basuki Basuki Bayu Arie Fianto Bernadetha Athalia Bernadetha Athalia Billy Adhira Biyati Ahwarumi Biyati Ahwarumi Bram Ade Pratama Bram Ade Pratama Cahyono, Suham Dea Cendani Naraduhita Devi Kalanjati Dian Kusuma Wardhani Dian Kusuma Wardhani Erina Sudaryati Fardiantye Bella Cendika Fikriya Hanim Kardiya Emaluta Gaffikin, Michael JR Gemelthree Ardiatus Subekti Hamidah Hamidah Handono, Wahyu Agung Huda, Nurul I Made Laut Mertha Jaya I Made Narsa Idil Rakhmat Susanto Ilahiyah, Mar’a Elthaf Imam Sopingi Iman Harymawan Imang Indah Ayuningrum Imran Haider Imron Mawardi Isma Swadjaja Izzani Ulfi Izzani Ulfi Komang Ayu Krisnadewi Kusnul Ciptanila Yuni K Kustiwi, Irda Agustin Laila Rosyda, Nabila Amaro Mienati Somya Lasmana Mooduto, M. Arie Muhamad Nafik Hadi Ryandono, Muhamad Nafik Nabila Amaro Laila Rosyda Neny Adriani Noor Muhariah Dorojatun Nor Rahma Rizka Nur Asni Nur Asni Nur Asni Nur Habiba Rachmi Nurul Huda Prasetyo, Ismarh Fadhlillah Putu Sukma Kurniawan Putu Sukma Kurniawan, Putu Sukma Raharjo, Yulianti Renna Magdalena Riana Afliha Eka Kurnia Riana Afliha Eka Kurnia, Riana Afliha Eka Rizki Arvita Rohmawati, Elly Dwi Saikou Gassama Sari Kusuma Dewi Sari Kusuma Dewi, Sari Kusuma Sasongko Budisusetyo Sasongko Budisusetyo Sasongko Budisusetyo Situmorang, Bornok Sri Herianingrum Sudarini Suham Cahyono Sungkono - Sungkono Sungkono, Sungkono - Suparno Suparno Syahrul Mubarrok, Ujang Syarifudin Syarifudin Ujang Syahrul Mubarrok Ulfi, Izzani Unti Ludigdo Viktor Maria Akbar Soratomo Tukan Virginia Nur Rahmanti Wahyu Agus Winarno Wendi Wendi Widita Kurniasari WIDITA KURNIASARI, WIDITA Yasmin Umar Assegaf Yuli Utami Yulianti Raharjo Yulius Jogi Christiawan Zaeni, Mochammd Zarefar, Arumega Zera Zuryana Idris