Article Per Year (5 Year)
p-Index From 2021 - 2026
4.695
P-Index
This Author published in this journals
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

Published : 71 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 71 Documents
Search

 3   4   5   6   7 
A new paradigm of Luca Pacioli’s bookkeeping on blockchain phenomenon Suham Cahyono; Imran Haider; Tjiptohadi Sawarjuwono
Jurnal Akuntansi Aktual VOLUME 10, NOMOR 1, FEBRUARI 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v10i12023p052

Abstract

AbstractThe objective of this study is to examine the double and triple entry bookkeeping related to blockchain technology bookkeeping. The data we obtained for 30 articles from the database we searched for were provided by major publishers (Elsevier (www.sciencedirect.com), Emerald (www.emeraldinsight.com), Springer (www.springerlink.com), and Wiley (www. wiley.com)) and by service libraries (Complete Business Resources and Web of Science). We show the thoughts of philosopher Foucault regarding the power of knowledge, which will be associated with the phenomenon of the triple-entry and double-entry bookkeeping system paradigms. In addition, we document the blockchain technology has changed the paradigms of both bookkeeping systems. The novelty in this article is the implementation of the philosopher Foucault's thought in the paradigm of the triple-entry and double-entry bookkeeping systems. Our study contributes to expanding the existing literature by providing some arguments and findings regarding the blockchain bookkeeping systems and the future research agenda.AbstrakTujuan dari penelitian ini adalah untuk mengkaji pembukuan double dan triple-entry yang terkait dengan pembukuan teknologi blockchain. Data yang kami peroleh adalah 30 artikel dari database penerbit besar (Elsevier (www.sciencedirect.com), Emerald (www.emeraldinsight.com), Springer (www.springerlink.com), dan Wiley (www.wiley.com)) dan dari perpustakaan layanan (Sumber Daya Bisnis Lengkap dan Web of Science). Kami tunjukkan pemikiran filsuf Foucault mengenai kekuatan pengetahuan, yang akan dikaitkan dengan fenomena paradigma sistem pembukuan triple-entry dan double-entry. Selain itu, kami mendokumentasikan teknologi blockchain telah mengubah paradigma kedua sistem pembukuan tersebut. Kebaruan dalam artikel ini adalah implementasi pemikiran filsuf Foucault dalam paradigma sistem pembukuan triple-entry dan double-entry. Studi kami berkontribusi untuk memperluas literatur yang ada dengan memberikan beberapa argumen dan temuan mengenai sistem pembukuan blockchain dan agenda penelitian di masa depan.
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): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This 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 govern-ment, it means these annual report reflect bourgeoisie class.They pro-vide 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.
A Review on Islamic Microfinance Literature Izzani Ulfi; Ujang Syahrul Mubarrok; Tjiptohadi Sawarjuwono; Bayu Arie Fianto
JMK (Jurnal Manajemen dan Kewirausahaan) Vol 8 No 2 (2023): May
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/jmk.v8i2.3419

Abstract

This research aims to discuss the bibliometric characteristics of Islamic microfinance using the Scopus database. This paper also provides recommendations on potential subjects for further study and development. There were 172 data analyzed through bibliometric analysis using the VOSviewer software, which enables the display of visualized patterns, such as the co-authorship and co-occurrence of keywords. The result indicated that Islamic Microfinance studies are still limited compared to other topics such as Islamic banks. Therefore, the issue can be overcome by developing a special journal, which focuses on Islamic Microfinance. Several topics were outlined based on the identified topic trends in keywords as references that can be developed for future research. These are the role of Islamic Microfinance related to COVID-19, the development of the halal industry in SMEs, and conflict of interest studies in Islamic Microfinance. This study also highlights the literature on Islamic microfinance specifically on the Indonesian context and its potential forthcoming topic to discuss.
ENHANCING INNOVATION ROLES OF PESANTREN BUSINESS INCUBATOR IN PONDOK PESANTREN SUNAN DRAJAT Biyati Ahwarumi; Tjiptohadi Sawarjuwono
Journal of Innovation in Business and Economics Vol. 1 No. 02 (2017): Journal of Innovation in Business and Economics
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jibe.v1i02.4938

Abstract

Business Incubator is one of PPSD’s (Pondok Pesantren Sunan Drajat) sub-units that supports their owneconomy independency. PPSD have existed as an important part of education, social and especially economic institution for Muslim community in East Java. Each year, Muslim intellectuals graduate from PPDS as Santri graduates, and mostly work, not only as religion teachers, but also as entrepreneurs, back in their hometown. The phenomenon of Santri Entrepreneurs appears to be the main inspiration for Business Incubator foundation. The researcher subsequently observes such phenomenon, also known as Santri anti-poverty agent, by using Action Research method as a base of observation for data collecting, analysis and synthesis process. The aim is to describe innovative methods of PPSD’s Business Incubator in generating entrepreneurs along with pesantren ecosystem where this research was conducted. The research findings are the description of knowledge management and recommendation for developing entrepreneurship within incubator related to PPSD policy. 
Model of Islamic Wealth Management Based on Maqasid al-Shariah Isma Swadjaja; Tjiptohadi Sawarjuwono; Unti Ludigdo
Journal of Innovation in Business and Economics Vol. 3 No. 02 (2019): Journal of Innovation in Business and Economics
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jibe.v3i02.7465

Abstract

Islamic wealth management has been aimed at choosing investment instruments so that their portfolios get maximum returns. The process of wealth management emphasizes wealth accumulation without linking it with Maqashid al-Shariah, such as how to safeguard assets (hifz al-mal), protecting assets oriented to offspring (hifz al-nasl) and so on. The orientation is on welfare in the world without involving elements of blessing and the pleasure of Allah SWT. This study uses a qualitative method through the postmodernism approach. First, the reconstruction of the model is associated with relevant values in Maqashid al-Shariah. Second, the researcher makes observations on the actions and thoughts of investors in interpreting investment and managing investment returns by shariah in the capital market. Third, applying the Islamic wealth management model based on Maqashid al-Shariah according to the results of the study. The output of this study is a model of asset management based on Maqashid al-Shariah as a grand theory in shariah stock investments in the capital market, to achieve the ultimate goal of prosperity in the world and the hereafter and provide positive benefits for all parties.
Evaluating Study on Informal Credit Market: A Comprehensive Literature Review Izzani Ulfi; Zera Zuryana Idris; Tjiptohadi Sawarjuwono; Achsania Hendratmi
Falah: Jurnal Ekonomi Syariah Vol. 8 No. 2 (2023): AUGUST
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jes.v8i2.25221

Abstract

The linkage between formal and informal credit markets has contributed to the existence of moneylenders’ practice. The purpose of this paper is to systematically examine the patterns in the scientific literature on the issue of informal moneylenders. Using a scientometric approach and critical review, this study finds new keywords in recent studies such as payday loans, financial literacy, sustainable development, empowerment, and financial knowledge. Based on the results, the theme of zakah has evolved from 1917 to 2020. Overall, the interest in the research topic on informal moneylenders exhibits an increasing pattern. Anthony Pennington-Cross is the most productive author of articles concerning informal moneylenders with a total of 7 publications. The findings of this paper should serve as guidance for prospective researchers to embark on new research ideas concerning informal moneylender practices as well as promoting the importance of Islamic financial institutions.
Meneladani Karakter Lebah dalam Profesi Akuntan Manajemen Sudarini; Tjiptohadi Sawarjuwono; Alfa Rahmiati
Jurnal Manajemen dan Organisasi Vol. 14 No. 2 (2023): Jurnal Manajemen dan Organisasi
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jmo.v14i2.45812

Abstract

The pressure experienced by a management accountant tends to make him commit unethical behavior, especially financial report fraud. This causes a decrease in the quality of decision making by parties who have an interest in both management and third parties. This study used interpretive analysis and triangulation methods of in-depth interviews of a management accountant and observations who revealed that the characteristics of bees are hardworking, trustworthy, sincere and willing to sacrifice, disciplined, obedient and obedient, independent, not seeking positions, respecting leaders, beneficial to other beings. and maintaining cleanliness provides a handle for management accountants. The ethics of management accountants integrity, objectivity, competence and professional due care, confidentiality and professional behavior are in line with the character of bees. The bee characters used in this study come from Putra and Nurhadi, 2020, p. 139-192 and Jayana, 2016, p. 109-147.
IMPLEMENTASI GOOD COORPORATE GOVERNANCE PADA RS. ORTHOPEDI DAN TRAUMATOLOGY SURABAYA Zaeni, Mochammd; Sawarjuwono, Tjiptohadi
Jurnal Investasi Islam Vol 4 No 1 (2019): Jurnal Investasi Islam
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jurnal investasi islam.v4i1.1265

Abstract

This study aims to determine the implementation of good coorporate governance at RS. Orthopedi dan Traumatology Surabaya. The research method used is descriptive qualitative. The result of this strudy are RS. Orthopedi dan Traumatology Surabaya has not implemented good cooporate governance as a whole. Hospitals still have shortcomings in the implementation of the principles of fairness, transparency and accountability. Hospitals have not presented fi nancial statements transpar ently to directors and minority shareholders and hospitals have not applied the principle of accountability as a whole because they do not have SPI to carry out the supervisory function.
PARAMETER FOR ORGANIZING HALAL TOURISM VILLAGES IN INDONESIA TO SUPPORT ECONOMIC ACTIVITIES Handono, Wahyu Agung; Sawarjuwono, Tjiptohadi; Rohmawati, Elly Dwi
Jurnal Bisnis dan Keuangan Vol 9 No 1 (2024): Business and Finance Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v9i1.5829

Abstract

This study aims to identify guidelines for the implementation of halal tourism in Indonesia in order to formulate the component parameters in the implementation of Halal Tourism Village. This study used literature review as method in analyzing the data, which were 21 books indexed by web of science (SCI). The result of this study indicate that efforts to implement halal tourism villages must be able to meet the needs of tourists, namely the need for fun and the need for worship in the form of providing adequate infrastructure. As for the fulfillment of infrastructure in the halal tourism village in the form of tourist destinations, religious facilities, halal-certified food and beverage services, sharia lodging, good road access, sharia travel, and centers of typical souvenirs.
Mengungkap Potensi Konspirasi dalam Internal Audit Function Rosyda, Nabila Amaro Laila; Sawarjuwono, Tjiptohadi; Sudaryati, Erina; Syarifudin, Syarifudin
-
Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v7i2.20016

Abstract

Penelitian ini bertujuan untuk mengungkap bagaimana potensi konspirasi yang berdampak pada potensi terganggunya Internal Audit Function (IAF) khususnya dalam lingkup pengadaan dan engineering pada Korporasi XYZ. Studi kasus Yin (2003) merupakan pendekatan yang digunakan dalam penelitian ini. Pengumpulan data dilakukan melalui empat cara, diantaranya: interview, direct observation, documentation, dan archival record. Data-data yang telah dikumpulkan dianalisis dengan tiga analisis dominan yaitu melalui pattern matching, explanation building, dan time-series analysis. Teori konspirasi digunakan sebagai acuan berpikir dalam memahami bagaimana tindakan konspirasi bisa terwujud. Hasil penelitian dituangkan dengan bentuk pola-pola dari potensi konspirasi serta kerugian pada Korporasi XYZ. Adapun pola-pola atas potensi konspirasi diantaranya: 1) potensi success fee yang diberikan vendor, 2) potensi pengiriman bahan baku under grade, 3) potensi penambahan proses produksi, 4) potensi bahan produksi digunakan dalam rentang waktu yang pendek, 5) potensi penyetaraan harga bahan baku under grade dengan bahan baku top grade, 6) potensi pembenahan mesin produksi dialihkan ke bengkel eksternal. Implikasi dari hasil penelitian ini yakni meminimalisir adanya dugaan negatif yang mengarah ke potensi konspirasi serta menghindarkan Korporasi XYZ dari kerugian material, khususnya pada lingkup pengadaan dan engineering.  Dengan demikian, penelitian ini berkontribusi dalam menelaah celah-celah pengendalian yang mengarah pada potensi konspirasi dengan  mengusulkan adanya peningkatan sistem kontrol melalui IAF pada area rawan khususnya lingkup pengadaan dan engineering, salah satunya dengan penerapan sistem whistle blowing dan e-procurement.
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