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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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Corporate Social Responsibility: Theory, Practice and Its Impact on The Company Arumega Zarefar; Tjiptohadi Sawarjuwono
Jurnal Akuntansi Keuangan dan Bisnis Vol 14 No 1 (2021): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (141.832 KB)

Abstract

This paper aims to provide a comprehensive discourse on Corporate Social Responsibility from the theory, components, and impacts on a company and its stakeholders. The research method is conceptual paper. The paper is developed through identifying issues about CSR from existing literature, discussing related theories, analyzing the relationships between GCG and CSR, and explaining stakeholder interactions in CSR practices. The findings of this research indicated that not only do CSR practices have a positive impact on the environment and society, but also affect the survival and sustainable development of the company. In addition, CSR practices are closely related to the implementation of GCG and interactions between stakeholders. Analysis of the theory and literature in this study is carried out comprehensively so that it provides a complete picture of CSR practices. Keywords: Corporate social responsibility, Good Corporate Governance, stakeholder interaction
PENGARUH PENERAPAN SISTEM MONITORING PELAPORAN PEMBAYARAN PAJAK (MP3) TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK (STUDI EMPIRIS PADA KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK JAWA BAGIAN TIMUR I) Lasmana, Mienati Somya; Narsa, I Made; Sawarjuwono, Tjiptohadi
Jurnal Akuntansi dan Keuangan Indonesia Vol. 2, No. 1
Publisher : UI Scholars Hub

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Abstract

This study is an empirical research conducted on the taxpayers at the Directorate General of Taxation Office - East Java Region I. The objectives ae: (1) to obtain empirical evidence on whether the implementation of MP3 system was perceived in accordance with the taxpayer expectation in fulfilling their tax obligations. (2) To empirically examine whether the Monitoring Statement/Report of Tax Payment (MP3) in simplifying tax payment service for the taxpayers affects the taxpayer satisfaction. (3) To empirically examine whether the implementation of MP3 system increase the taxpayer satisfaction. (4) To seek and examine empirically whether the taxpayer satisfaction rate positively and significantly affected the taxpayer compliant rate. The design of the research was a survey method. There are 138 samples drawn at randomly from 12.300 taxpayers at the Directorate General of Taxation Office - East Java Region I. Quantitative approach was employed in analyzing the data to test the four hypotheses proposed. Binomial and regression tests were conducted to test these hypotheses. The variables of the research consisted of: implementation of MP3 system (X1), Taxpayer Satisfaction Rate (Yi), and Taxpayer Compliant Rate (Y2). The result of the research shows that the MP3 system is not suitable yet with the taxpayer expectations. While the second, third and fourth hypothesis are proven. The MP3 system strongly and significantly correlates with the satisfaction Pengaruh Penerapan Sistem Monitoring Pelaporan Pembayaran Pajak (MP3) terhadap 131 Tingkat Kepatuhan Wajib Pajak (Studi Empiris pada Kantor Wilayah Direktorat Jenderal Pajak Jawa Bagian Timur I) and compliant rates. It is also proven that the implementation of MP3 system positively and significantly correlates with the taxpayer compliant rate.
What’s Wrong with Lyotard Paradigm? The Repudiation of Generalization and The Diversity of Research Area in Accounting Suham Cahyono; Tjiptohadi Sawarjuwono
Global Financial Accounting Journal Vol 6 No 2 (2022)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v6i2.6870

Abstract

Purposes - This study aims to investigate the Lyotard paradigm that dominates the framework of research in accounting and finance, especially the concept of generalizing the results of studies that apply a quantitative approach. Research Method - This study is a literature study that uses secondary data from various articles, journals, library books and also Scopus journal articles to provide a lot of evidence related discussion topic. We obtained data for nearly 40 articles from a database of reputable national and international journals indexed by Scopus and Google scholar. Findings - The results of this study show that many scholars alignment with lyotard perspective has been refuted by several axioms and new paradigms that have developed in the midst of the turmoil of research in accounting and finance, so that this has led to various rejections and expansion of studies in accounting and finance, especially studies that use a critical research approach. and postmodernism Implications - The main contribution of this study is to provide a wider literature on research perspectives in accounting and finance, especially for researchers who want an approach that applies an expanded study result. The limitation of this research is that it only considers Lyotard's approach to the generalization paradigm in addition to other approaches such as Derrida and Machiavellianism.
DESIGNING THE SUSTAINABILITY REPORTING MODEL FOR VILLAGE-OWNED ENTERPRISE BASED ON TRI HITA KARANA : A CONCEPTUAL APPROACH Putu Sukma Kurniawan; Tjiptohadi Sawarjuwono
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 7 No 2 (2022): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v7i2.38056

Abstract

This conceptual article aims to provide a new perspective on the possibility of implementing the concept ofsustainability in small business organizations. This conceptual article focuses on developing a sustainabilityreporting model for village-owned enterprise (VOE). The novelty shown in this conceptual article is the use oflocal Balinese wisdom, namely the Tri Hita Karana concept in helping to develop a sustainability reportingmodel for village-owned enterprise. The method of writing this conceptual article uses library research byfocusing on relevant documents and literatures. The results and discussions have been compiled to produce asustainability reporting model for village-owned enterprise. Future research can continue this conceptual articleby trying to implement the sustainability reporting model in village-owned enterprise.
Langkah Privatisasi Perusahaan BUMN Di Indonesia (Library Research Di Indonesia) Billy Adhira; Tjiptohadi Sawarjuwono
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 10 No. 1 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v10i1.4650

Abstract

Pada BUMN (Badan Usaha Milik Negara) di Indoensia tata kelola yang dibangun masih jauh dari prinsip GCG (Good Corporate Governance). Penelitian ini bertujuan untuk melihat bagaimana peran privatisasi terhadap tata kelola serta kinerja BUMN. Metode penelitian ini adalah Library Research dimana peneliti melakukan studi dengan mengumpulkan penelitian-penelitian terdahulu mengenai peran privatisasi pada perusahaan BUMN di Indonesia. Penelitian-penelitian terdahulu menunjukkan hasil yang berbeda-beda mengenai peran privatisasi terhadap tata kelola dan kinerja BUMN. Pada dasarnya privatisasi merupakan salah satu solusi yang bisa membuat tata kelola dan kinerja BUMN lebih baik. Peran pihak swasta sangatlah penting dalam membangun kinerja BUMN yang lebih profesional. Akan tetapi tidak selamanya privatisasi mampu membuat tata kelola dan kinerja BUMN lebih baik. Campur tangan pihak sipil dan militer yang ada di BUMN mampu menghambat perkembangan BUMN meskipun kebijakan privatisasi telah diambil. Seharusnya perusahaan BUMN sedah mulai membangun tata kelola yang baik meskipun privatisasi belum dilakukan. Alangkah lebih baik ketika perusahaan BUMN tidak lagi diganggu oleh kepentingan sipil ataupun militer sehingga mampu menjadi perusahaan yang menghasilkan kinerja yang baik dan mampu berperan dalam mendongkrak ekonomi negara.
Masa Jabatan CEO, Keragaman Dewan Direktur, dan Pengungkapan CSR: Eksplorasi Studi Kepustakaan Suham Cahyono; Tjiptohadi Sawarjuwono; Wendi Wendi
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 14, No 1 (2023): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v14i1.17416

Abstract

Purpose: This study reviews various literatures and obtains an overview of the relationship between a CEO's Tenure and Boards Diversity and the quality of Corporate Social Responsibility (CSR) disclosures.Method: The research method used in this study is a qualitative method, namely library research, by utilizing information sources derived from reputable online journals such as Scopus and Google Scholar as well as additional information obtained from articles, books, laws, and other documents relevant to the topic study.Results: The results of studies from various sources show that the quality of CSR disclosure is strongly influenced by the tenure of the CEO and also the diversity of the board of directors. Short CEO tenure tends to increase the quality of CSR disclosure. This is because the tenure is short, the CEO will try to optimize his tenure in order to increase the credibility and ability of the CEO to lead a company. On the other hand, a working tenure that is too long can reduce the quality of CSR report disclosure. The diversity of management also has strong implications for improving the quality of CSR report disclosure. The diversity of administrators can motivate the emergence of creative and innovative ideas to disclose better CSR reports.Implications: This research can be used as material for consideration for companies in making decisions in determining the tenure of the CEO and the diversity of the board.Novelty: This study is the first study attempt by doing research qualitative with considering many previous studies to make some conclusions and contribute to extant literature related to the corporate mechanism by doing library research.
Zakat issues in Muara Teweh, Barito Utara, Kalimantan Tengah Noor Muhariah Dorojatun; Tjiptohadi Sawarjuwono
Journal of Islamic Economics Lariba Vol. 3 No. 1 (2017)
Publisher : Department of Islamic Economics, Islamic University of Indonesia

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Abstract

This paper aimed giving information about the development of zakat in Muara Teweh, Barito Utara, Kalimantan Tengah. This paper focused on potrait of zakat management and understanding in Muara Teweh. This paper aimed to describe the potrait development of zakat in Muara Teweh, from the organizations, mustahik, and muzakki than related issues. Method used including observation and documentation through development of zakat in Muara Teweh. The result indicates zakat have applied in Muara Teweh moderately. The issues related to zakat there are zakat activities only really seen when Ramadhan comes, due to the obligation of zakat fitrah for every capable moeslem. The understanding about zakat except zakat fitrah still lack. This impact bought by the mindset of mayority of citizents spending zakat maal as the same time in spending zakat fitrah in Ramadhan month not based on haul and nishab. The minimum amount of socialization and education brough the situation muzakki have a low awareness about zakat and preffer to spend zakat directly to mustahik. Even the zakat management of zakat organizations is still lacking, low awareness and knowledge of muzakki about zakat except zakat fitrah and the mayority of muzakki preffer to spend zakat directly to mustahik but there are activities of zakat seen on Ramadhan month include appealing from Religious Ministry Barito Utara related submission zakat, infaq and sadaqah through Baznas, circulars amount of zakat fitrah and zakat maal, and delivering food packages to mustahik.
Financing risk management to anticipate financial distress in Islamic banks Riana Afliha Eka Kurnia; Tjiptohadi Sawarjuwono; Sri Herianingrum
Journal of Islamic Economics Lariba Vol. 3 No. 2 (2017)
Publisher : Department of Islamic Economics, Islamic University of Indonesia

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Abstract

Uncertainty was not only found in conventional banks but also in Islamic banks. Financing risks in Islamic banks can occur because Islamic banks have made some modifications to sharia contracts used for financing to adjust general business of banks environments. Thus Islamic banks, like conventional ones, face risks and business issues. This study discusses how risk management at Bank Islam poses a risk to financial difficulties probability. This study will explain that Islamic banks should establish a risk management system by its functionality and complexity of the banks, and the system provides bank's risk management organization that suits with sharia principle to at least be able to avoid financial distress conditions.
Unveiling Intrinsic Value in Biodiversity Accounting: A Challenge for Accountants in Indonesia Nur Asni; Tjiptohadi Sawarjuwono
Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 1 (2020): March 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (595.874 KB) | DOI: 10.24815/jdab.v7i1.15132

Abstract

This study aims to develop a conceptual framework of biodiversity accounting within the frame of intrinsic value using a deep ecological concept approach. This approach views biodiversity has inherent value as an object in the environment. Despite the difficulty to measure the intrinsic value of biodiversity, several studies have developed and used different methods for assessing and unveiling biodiversity in the entity’s reports. It has been a challenge for accounting science and the accounting profession in Indonesia to develop biodiversity accounting which can be incorporated into the entity's financial statements. Therefore a conceptual framework is needed to integrate the intrinsic value. The proposed conceptual framework is developed from the first level, which is the policy or regulation as the basis for planning ecological activities. It is followed by the second level, i.e. the implementation process in the form of specific projects. Finally, the third level is the evaluation of the performance of the entity's ecological activities (P3FEA).
Tantangan Auditor Syariah: Cukupkah Hanya dengan Sertifikasi Akuntansi Syariah? Sari Kusuma Dewi; Tjiptohadi Sawarjuwono
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 1 (2019): Maret 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.528 KB) | DOI: 10.24815/jdab.v6i1.10903

Abstract

ABSTRACTThe objective of this research is to propose the idea that a merely accounting certification is not sufficient for a profession of shariah auditor. Departing from this notion, the paper  applied a library research combined with an interview method to explore further the issues. The result shows that the lack of educational institutions and certification for shariah auditor in Indonesia become the reasons why people are still doubting about auditor’s competences. Shariah Accounting Certification conducted by Ikatan Akuntan Indonesia is limited to accounting technique only and has not discussed about shariah audit technique. Therefore an additional certification is needed to assess shariah auditors’ competences.  ABSTRAKTujuan dari penelitian ini adalah untuk mengusulkan gagasan bahwa sertifikasi akuntansi hanya tidak cukup untuk profesi auditor syariah. Berangkat dari gagasan ini, artikel diterapkan riset perpustakaan yang dikombinasikan dengan metode wawancara untuk menyelidiki lebih lanjut masalah-masalah. Hasil penelitinian ini menunjukkan bahwa kurangnya lembaga pendidikan dan sertifikasi bagi auditor syariah di Indonesia menjadi alasan utama mengapa orang masih meragukan kompetensi seorang auditor syariah. Sertifikasi akuntansi syariah dilakukan oleh Ikatan Akuntan Indonesia terbatas hanya pada teknik akuntansi saja dan tidak menyinggung aspek audit syariah. Oleh karena itu diperlukan sertifikasi tambahan mengenai kompetensi audit syariah.
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