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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 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 E-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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THE INFLUENCE OF INTERNAL AND EXTERNAL FACTORS ON THE PROFITABILITY OF ISLAMIC COMMERCIAL BANKS IN INDONESIA Sopingi, Imam; Tjiptohadi Sawarjuwono; Imron Mawardi; Kusnul Ciptanila Yuni K.
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 2 (2023): October 2023
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i2.1136

Abstract

This study aims to investigate the influence of internal and external factors on the Islamic Commercial Banks' Profitability in Indonesia. The internal factors consist of Capital Adequacy Ratio (CAR), Financing to-Deposits (FDR), Non-Performing Loan (NPF), Cost Inefficiency (BOPO), and Net Operating Profit Margin (NPM) meanwhile the external factors consist of Third-Party Deposits (DPK) and Interest rate. Profitability is one of the important factors in the success and continuity of a company's operations. The method used is regression analysis using monthly data from June 2018 to June 2023. The data used include CAR, FDR, NPF, BOPO, NOM, DPK, and ROA from the Financial Services Authority (OJK) meanwhile the interest rate through the Central Bureau of Statistics (BPS) website. The results showed that CAR, FDR, and Interest Rate did not affect profitability. NPF and NOM have a positive effect on profitability meanwhile BOPO and DPK have a negative effect on profitability.
Promoting Gender Equality for Accountants Religiously: A Collaborative Approach Prasetyo, Ismarh Fadhlillah; Sawarjuwono, Tjiptohadi
The Indonesian Accounting Review Vol. 13 No. 2 (2023): July - December 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i2.3082

Abstract

Gender inequality remains a concerning issue in accounting professions, primarily due to the prevalence of traditional masculine values. Additionally, religious perspectives often assign women the roles of mothers and wives within households. However, it is important to note that Allah views men and women as equals in this world, differentiating them only through faith and piety. Considering this standpoint, this study employs a religious approach to address and diminish the influence of masculinity values and promote gender equality within Islamic principles. To achieve this, the study identifies and examines the masculinity values that perpetuate gender inequality within the accounting profession, using documentary research methods. The investigation reveals several masculinity values that justify gender disparities in this field. To counteract these harmful values, the study draws a parallel between leadership and accounting and proposes relevant Islamic values that can challenge and neutralize the identified masculinity norms, thereby fostering gender equality. This research contributes to the refinement of the religious approach by acknowledging and addressing the influence of masculinity values that contribute to gender inequality and replacing them with Islamic values that promote fairness and equity.
Management Accountant Ethics on Earning Management Practices in the Character of Ulul’Azmi Prophets Nor Rahma Rizka; Tjiptohadi Sawarjuwono
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6444

Abstract

This study aims to review the literature and reflect on the ethics of management accountants on earning management activities in the character of Ulul‘Azmi Prophets. This study uses library research with data sourced from reputable journals such as Elsevier Science Direct, Emerald, Scopus, Google Scholar, books and other articles relevant to the research topic. This paper shows that the character of Ulul‘Azmi Prophets can be the right philosophy for strengthening the ethics of management accountants especially in earning management activities. This is because of the nature of the Ulul‘Azmi Prophets who are based on faith and strong firmness in holding principles.
HADRAH ACCOUNTING: AN ETHNOGRAPHIC APPROACH TOWARDS PEOPLE IN BERU, LAMONGAN Fikriya Hanim Kardiya Emaluta; Sasongko Budisusetyo; Tjiptohadi Sawarjuwono
Jurnal Akuntansi Vol. 10 No. 1 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.10.1.69-76

Abstract

This study aims at describing and defining accounting practices of hadrah community located in Beru Lamongan, in order to find out the reconstruction of the accounting concept towards the hadrah community that is rich in local cultural values. Hadrah, which is also known as ishari or ishari organization, is a sacred performing art accompanied by radad dance moves and tambourines. Hadrah performances will be held only if requested for celebrations, Qur'an recitation events, and marriages. In an ishari organization, knowledge of accounting for financial records and statements is certainly needed for the survival and existence of hadrah organization. This research uses an ethnographic approach. Data were obtained from informants, members of hadrah group in Beru, through participative observation, in-depth interviews with informants and documentation. The results showed that the payment obtained was only as a means to preserve and ensure the existence of the Hadrah community in Beru, Lamongan. The reconstruction of the accounting concept in hadrah community, who are also members of ishari organizations, particularly in Beru, shows that accounting is seen as an activity of recording income and expenditure that prioritizing the value of honesty and responsibility.
KODE ETIK AKUNTAN PUBLIK DALAM KAIDAH FIKIH MUAMALAH Astuti Dola Bastina; Tjiptohadi Sawarjuwono; Gemelthree Ardiatus Subekti
Jurnal Akuntansi Vol. 10 No. 2 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.10.2.183-196

Abstract

Penelitian ini bertujuan mampu memberikan kontribusi untuk menentukan keputusan dalam dilema etis seorang auditor yang sesuai dengan kaidah-kaidah fikih muamalah. Kaidah-kaidah fikih yang dibahas dalam artikel ini adalah niat syarat seluruh amal seorang auditor, hukum perantara sama dengan hukum tujuan seorang auditor, hukum asal muamalah adalah halal, kecuali ada dalil yang melarang, serta hukum mendahulukan menolak mafsadat daripada mengambil manfaat. Pendekatan dalam perumusan pemikiran ini menggunakan studi kepustakaan dengan membandingkan antara tokoh Islam yang menerapakan kaidah fikih muamalah dalam kehidupan sehari-harinya dengan kasus auditor yang kurang menerapkan kaidah fikih muamalah dalam pekerjaannya dan berfokus pada literatur primer. Dari perbandingan tersebut peneliti memberikan argument mengapa auditor harus menerapkan kaidah fikih muamalah dalam menjalankan tugasnya. Esensi perihal etis sangat penting dalam akuntansi terutama dalam rangka pengembangan dan peningkatan peran profesi akuntan untuk dapat bertindak secara profesional.Kata Kunci: Audit, Etika, Fikih, Standar
Study Etnografi pada Proses Penetapan Harga Belis di Rote Ndao Viktor Maria Akbar Soratomo Tukan; Tjiptohadi Sawarjuwono
E-Jurnal Akuntansi Vol 30 No 9 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i09.p02

Abstract

The purpose of this study is to uncover the process of determining the price of belis in Rote Ndao and the meaning of the price of the belis tradition. This research uses Rosenberg's self-esteem theory approach. This research is qualitative using an ethnographic approach. This study also uses data obtained from interviews and observations. The results of this study indicate that the price-setting process is not different from the accounting price-setting process, because there are a variety of different factors. Researchers find four meanings of price. First, price as a form of appreciation. Second, price is a form of bonding. Third, price is a form of thanks. Fourth, price is a form of woman's selling price. Prices are not always seen based on material and numbers. Price has a different meaning from the point of view of the Rote Ndao. Keywords: Belis; Pricing; Meaning The Price; Ethnography.
Malem Songolikur: Menyingkap Makna Harga Dibalik Tradisi Lelang Bandeng di Gresik Nur Habiba Rachmi; Tjiptohadi Sawarjuwono
E-Jurnal Akuntansi Vol 30 No 5 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i05.p18

Abstract

The purpose of this study is to reveal the determination process and the meaning of prices implemented through the milkfish auction tradition in Gresik. This research is qualitative using an ethnographic approach, data collected through interviews and participant observation. The results showed that the price determination process used the Rohmatan Lil ‘Alamin principle. The researcher found three meanings of the first price, self-esteem; second, the form of reward; third, the form of obedience to the Creator. Prices are not always matched with material or nominal. Price has a different meaning through the perspective of the Gresik’s. Keywords: Milkfish Biding; Fix Cost Price; Etnography.
Etika Profesional Konsultan Pajak Dalam Melaksanakan Perannya Sebagai Mitra Wajib Pajak Dan Pemerintah Rizki Arvita; Tjiptohadi Sawarjuwono
E-Jurnal Akuntansi Vol 30 No 1 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i01.p07

Abstract

This research aims to analyze and describe the role of tax consultants in the taxation system in Indonesia and the efforts that can be made to maintain the ethics of professionalism of tax consultants as taxpayer partners and the government. This type of research is descriptive qualitative by using secondary data about taxation obtained from internet searches. Data analysis uses qualitative techniques with stages of data collection, data reduction, and taking conclusions. The results stated tax consultants play an important role in the taxation system in Indonesia, namely as a tax component, which is capable of maintaining stability, healthy and dynamic interaction between taxpayers and the government in accordance with tax regulations established by the government. The government as a tax authority needs to intervene in the implementation of the role of tax consultants to ensure that tax consultants comply with the professional code of ethics, so as to increase the role of tax consultants in creating and encouraging taxpayer compliance with Indonesian taxation regulations.Keywords: Tax Consultant; Ethical Code; Professionalism
Skema Transfer Pricing Pada Perusahaan Pertambangan dan Faktor-Faktor yang Terlibat Suparno Suparno; Tjiptohadi Sawarjuwono
E-Jurnal Akuntansi Vol 29 No 2 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v29.i02.p21

Abstract

The purposes of this study are to analyze and describe the tax avoidance schemes through transfer pricing and the factors that influence the decision on transfer pricing by mining companies. Data analysis uses qualitative techniques with qualitative data obtained from literature studies from internet sources. The results of the study shows that the transfer pricing schemes carried out by mining companies in general can be divided into two, namely by transferring mining rights to other companies that have special relationships and conducting transactions with companies that have special relationships, with prices agreed to be below the average market price. The results of the study also indicate that the mining company's decision to transfer pricing is influenced by nine factors, namely executive characteristics, leverage, scale of the company as a multinational company, disclosure of social responsibility, capital intensity, institutional ownership, audit committee, audit quality, and information transparency. Keywords : Transfer Pricing, Tax Avoidance, Mining Companies.
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.
Co-Authors Achsania Hendratmi Ahmad Hudaifah Ahmad Hudaifah, Ahmad Alfa Rahmiati, Alfa Alhadi, Abu Azam Anantawikrama T. Atmadja Anggie Febriyanti Anggie Febriyanti Anis Byarwati Arif Widyatama Ary Satyasmoko Astuti Dola Bastina Azhari, Azmi Najmimudin Bambang Tutuko Bambang Tutuko Basuki , Bayu Arie Fianto Bernadetha Athalia Bernadetha Athalia Billy Adhira Biyati Ahwarumi Bram Ade Pratama Bram Ade Pratama Cahyono, Suham Daffa Putra Alvaro Dea Cendani Naraduhita Devi Kalanjati 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 Ismarh Fadhlillah Prasetyo Izzani Ulfi Izzani Ulfi Komang Ayu Krisnadewi Kusnul Ciptanila Yuni K Kustiwi, Irda Agustin Mienati Somya Lasmana Mooduto, M. Arie Muhamad Nafik Hadi Ryandono 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 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 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