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Pengaruh Karakteristik Perusahaan Dan Struktur Corporate Governance Terhadap Praktik Intellectual Capital Disclosure (Studi Pada Perusahan yang Terdaftar di Jakarta Islamic Index (JII) Pada Tahun 2009-2014) Sitti Holifa; Yuni Rimawati; Achdiar Redy Setiawan
Jurnal Akuntansi VOL. 16 NO. 2 JULI-DESEMBER 2016
Publisher : Jurnal Akuntansi

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ADA APA DENGAN SAP (AADS) AKRUAL? Eka Findi Tresnawati; Achdiar Redy Setiawan
Jurnal Akuntansi Multiparadigma Vol 4, No 2 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (728.286 KB) | DOI: 10.18202/jamal.2013.08.7193

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Abstract: What Happens with Acrual-Based SAP? This article provides anoverview regarding SAP accrual-based and its problems. It compares information content of PP 24/2005’s cash toward accrual and PP 71/2010’s accrual-based toshow the urgency of accrual-based financial reporting requirements. The analysis borrows Abeysekara’s accounting imperialism. Discussion also involves empirical evidence and evaluation of accrual-based implementation probability in Sumenep Regency. Findings show that accrual-based information is not an urgent need and tends to be difficult to be implemented. Reflecting the evidence in Sumenep, local governments are faced with the need of human resources, the question of the use-fulness of accrual information, and technical difficulties on implementation.Abstrak: Ada Apa dengan SAP (AADS) Akrual? Artikel ini memberikan gambaran mengenai SAP akrual dan problematikanya. Dimulai dengan telaah perbandingan konten informasi SAPPP 24/2005 berbasis cash toward accrual dan PP71/2010 berbasis akrual guna menunjukkan urgensi pemerintah daerah (pemda) tentang kebutuhan pelaporan keuangan berbasis akrual. Alur pembahasan meminjam alur pikir imperialisme akuntansi Abeysekera. Pembahasan meliputi telaah empiris dan menunjukkan bahwa informasi laporan akrual sejatinya bukan merupakan kebutuhan urgen dan memiliki kecenderungan sulit diterapkan. Berkaca pada bukti di Sumenep, pemda dihadapkan pada kebutuhan sumber daya manusia, pertanyaan tentang kebermanfaatan informasi akrual dan kesulitan teknis pelaksanaannya.
TINJAUAN PARADIGMA PENELITIAN: MERAYAKAN KERAGAMAN PENGEMBANGAN ILMU AKUNTANSI Achdiar Redy Setiawan
Jurnal Akuntansi Multiparadigma Vol 2, No 3 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (527.113 KB) | DOI: 10.18202/jamal.2011.12.7128

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Abstract: Review of Research Paradigm: Celebrating Diversity of Accounting Science Development. This article discusses several approaches that could be used in accounting research. Accounting as social science should occupy all existing paradigms in social science research and development. There are four paradigms that will be discussed here: positivist, interpretive, critical and postmodernist. In Indonesian context (perhaps also in other places), positivist, will still be the dominating and most currently used paradigm in accounting discourse. By acknowledging and understanding all paradigms, researchers could choose what the best and fittest paradigm to conduct research that is suitable to their research objective. By doing so, research findings of accounting science will be more colourful as we are celebrating diversity of approaches in ”mutually inclusive” term. Abstrak: Tinjauan Paradigma Penelitian: Merayakan Keragaman Pengembangan Ilmu Akuntansi. Artikel ini mendiskusikan beberapa pendekatan yang dapat dipergunakan dalam riset akuntansi. Akuntansi dapat menggunakan seluruh paradigma yang ada dalam pengembangan ilmu sosial. Terdapat empat paradigma yang didiskusikan disini: positivis, interpretif, kritis dan posmodernis.Dalam konteks Indonesia (bisa jadi juga di tempat lain), paradigma positivis masih menjadi primadona pilihan pendekatan riset dalam diskursus akuntansi. Dengan mengetahui dan memahami seluruh tawaran paradigma yang tersedia, peneliti dapat memilih paradigma mana yang terbaik dan paling cocok sesuai tujuan penelitiannya. Dengan pemahaman yang mendalam terhadap pilihan paradigma ini, berbagai hasil penelitian dalam pengembangan ilmu akuntansi menjadi lebih berwarna.Pada saat yang sama, kita dapat merayakan dalam terma ”mutually inclusive”.
Menguak Nilai Dan Makna Di Balik Praktik Penentuan Harga Sewa: Studi Fenomenologis Pada Pengusaha Kos-Kosan Danang Prasdika; Robiatul Auliyah; Achdiar Redy Setiawan
InFestasi Vol 14, No 1 (2018): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v14i1.4259

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This research seeks to expose the practice of determining rental rates on businessservices room kos-kosan named Kos Putra Mulya. The purpose of this researchisto know the practices of the determination of rents that occur as well as uncoveringthe value and the meaning behind these practices. This study uses qualitative methodsastools in the process of the discovery answers and usethe knife as a phenomenology analysis approach to answer the value and its meanings.Theresults showed in the method of determining the price of rent conductedby Kos Putra Mulya was not based on the total cost of the activityof search efforts, but onlyusing the process of "estimate" in determining the costper-room.Thisis due to the presence of mutual cultural influence in its Treasuryactivities.Inaddition, there is cultural gotong royong, owners also instill asense of brotherhood in every effort suffered, so that business owners regardthe tenants is part of the family. And the last, the process of extracting the consciousnesstofind meaning in the term profit increase, i.e. the profit is definedas "rezekinya", while if the lossesmeant "bukan rezekinya".
The impact of mental accounting on tax evasion (an experimental study in accounting students) Aprilia Kardianzah Putri; Tarjo Tarjo; Achdiar Redy Setiawan
The Indonesian Accounting Review Vol 8, No 1 (2018): January - June 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v8i1.1579

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The purpose of this study is to fi nd out the impact of mental accounting on tax evasion decisions. This research is a quantitative research using experimental research methods. Analysis was conducted using 2x3 between subjects experimental design. The sample used in this experiment was accounting students at Trunojoyo University, Madura, with concentration on taxation. The results for all treatments in this study indicate that there are no differences between in gain scenario and loss scenario. These fi ndings can be explained by mental accounting and prospect theory. This study shows that individuals evaluate tax payments and tax refunds asymmetrically. In addition, the individuals also underlie mental accounting when making tax evasion decisions.
Praktik Akuntansi Sederhana Petani Garam Dan Penentuan Net Farm Income Achdiar Redy Setiawan; Muhammad Asim Asy’ari
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 10, No 2: Oktober 2017
Publisher : LPPM Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.068 KB) | DOI: 10.21107/pamator.v10i2.4079

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Artikel ini bertujuan untuk menggali informasi-informasi mengenai bentuk “praktik akuntansi” yang dapat dilakukan oleh petani garam dan praktik dalam penentuan Net Farm Income dalam menunjang usahanya untuk mengelolah garam. Garam salah satu komoditas yang memberikan sumber pendapatan bagi petani garam di Madura. Hal ini menjadi meranrik untuk ditelusuri dan diteliti secara implisit tentang fakta akuntansi petani garam. Artikel ini menggunakan penelitian kualitatif, dengan menggunakan pendekatan fenomenologi transendental. Dengan pendekatan ini, informan diberi keluasan untuk menceritakan dirinya sendiri. Informan kunci dalam penelitian ini terdiri dari dua orang petani garam yang sudah berpengalaman di bidangnya (penggarap dan petambak garam). Parktik akuntansi mempunyai perspektif yang berbeda-beda, sesuai dengan pemaknaan sudut pandang petani. Pak Muzammil (Penggarap) merasa bahwa pecatatan sederhana itu sebagai pertanggungjawaban terhadap pemilik lahan. Sedangkan, menurut Pak Arif (petambak garam) merasa bahwa pencatatan itu tidak menjadi penting, cukup hanya dengan ingatan saja. Serta status petani garam sebagai penggarap atau petambak garam, penentuan net farm income mempunyai hasil yang beragam pula. Implikasi penelitian ini secara eksplisit bahwa akuntansi sangat beragam sesuai dengan keilmuannya sebagai ilmu sosial.
KESEDERHANAAN PENGELOLAAN KEUANGAN BADAN KREDIT DESA (BKD) YANG SARAT NILAI KEPERCAYAAN: SEBUAH SIMALAKAMA Vani Oktaviana; Achdiar Redy Setiawan; Bambang Haryadi
Jurnal Buana Akuntansi Vol 3 No 2 (2018): Jurnal Buana Akuntansi
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (655.617 KB) | DOI: 10.36805/akuntansi.v3i2.867

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Penelitian ini bertujuan mengungkapkan bentuk pengelolaan keuangan sebuah Badan Kredit Desa (BKD) dan menggali pemaknaan dari para pengelola BKD mengenai nilai-nilai yang terkandung di balik praktik pengelolaan. Metodologi studi kasus dipergunakan untuk menguak dan menggali sedalam-dalamnya informasi tentang proses pengelolaan keuangan pada era baru desa hari ini. Temuan yang didapatkan oleh peneliti bahwa pertama, penerapan sistem kekeluargaan dengan berpedoman terhadap sistem kepercayaan ternyata tak dapat berjalan sesuai dengan rencana. Fenomena semakin besarnya kredit macet tak dapat dihindari. Kedua, Polemik konflik sosial menjadi sebuah kendala yang tak dapat dihindari. Ketiga, ketidakaktifan Kepala Desa dalam pengelolaan BKD. Keempat, perbedaan pencatatan terletak pada rekapan pengelolaan keuangan ketika telah sampai pada Mantri BKD terdapat perbedaan struktur pelaporan keuangan yang lebih mendetail dan terperinci. Kelima, tidak adanya pecantuman bukti pengeluaran dalam pelaporan keuangan BKD. Kata Kunci: Badan Kredit, Desa, Lembaga Keuangan Mikro, Pengelolaan Keuangan
Islamic Village Development Management: A Systematic Literature Review Achdiar Redy Setiawan; Murni Yusoff
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 4 (2022): Juli-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20224pp467-481

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ABSTRAK Pengelolaan pembangunan desa islami adalah konsep pembangunan desa yang memiliki karakteristik tercapainya tujuan pembangunan sosial ekonomi yang berdimensi holistik, seimbang antara aspek material dan spiritual. Penelitian ini bertujuan untuk mengkaji pembahasan kajian-kajian terdahulu secara sistematis tentang konsep dan praktik pengelolaan pembangunan desa dalam perspektif islam. Dalam rangka melakukan review publikasi artikel secara sistematis, riset ini menggunakan standar protokol RAMESES. Hasil penelitian ini terbagi menjadi dua tema utama, yaitu peran dan fungsi lembaga keuangan mikro syariah dalam pembangunan desa dan Lembaga Swadaya Masyarakat dalam pengelolaan pembangunan desa. Tema pertama menghasilkan tiga subtema: praksis keuangan mikro syariah di Bangladesh, Malaysia, dan Indonesia. Tema kedua menghasilkan satu subtema yaitu peranan Pesantren dalam mendukung pengelolaan pembangunan desa. Hasilnya memberikan landasan untuk mengisi ruang-ruang yang belum dimasuki untuk membangun pengelolaan pembangunan desa yang komprehensif berdasarkan prinsip atau nilai Islam yang ideal. Kata kunci: Islami, Pengelolaan Pembangunan Desa, Systematic Literature Review.   ABSTRACT Islamic village development management is a village development concept that has the characteristics of achieving socio-economic development goals with a holistic dimension, balanced between material and spiritual aspects. This study aims to systematically review the discussion of previous studies on the concepts and practices of village development management from an Islamic perspective. To conduct the article review systematically, this research was carried out using the RAMESES protocol standard. The results of this study are divided into two main themes, namely the role and function of Islamic microfinance institutions in village development and non-governmental organizations in managing village development. The first theme produces three sub-themes: the practice of Islamic microfinance in Bangladesh, Malaysia, and Indonesia. The second theme resulted in a sub-theme, namely Pesantren's role in supporting the management of village development. The results provide a foundation to fill in the gaps that have not been entered to build a comprehensive village development management based on ideal Islamic principles or values. Keywords: Islamic, Village Development Management, Systematic Literature Review.   REFERENCES Abdullah, M. F., Amin, M. R., & Ab Rahman, A. (2017). Is there any difference between Islamic and conventional microfinance? Evidence from Bangladesh. International Journal of Business and Society, 18(S1), 97–112. Adejoke, A.-U. G. (2010). Sustainable microfinance institutions for poverty reduction: Malaysian experience. OIDA International Journal of Sustainable Development, 2(4), 47–56. http://dx.doi.org/10.2139/ssrn.1666023 Akhter, W., Akhtar, N., & Jaffri, S. K. A. (2009). 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The financial management challenges on the village socio-economic development. International Forum, 16(2), 37–50. Khaleequzzaman, M., & Shirazi, N. S. (2012). Islamic microfinance - An inclusive approach with special reference to poverty eradication in Pakistan. IIUM Journal of Economics and Management, 20(1), 19–49. Kraus, S., Breier, M., & Dasí-Rodríguez, S. (2020). The art of crafting a systematic literature review in entrepreneurship research. International Entrepreneurship and Management Journal, 16(3), 1023–1042. https://doi.org/10.1007/s11365-020-00635-4 Laila, T. (2010). Islamic microfinance for alleviating poverty and sustaining peace. World Universities Congress, 1–9. Li, Y., Fan, P., & Liu, Y. (2019). What makes better village development in traditional agricultural areas of China? Evidence from long-term observation of typical villages. Habitat International, 83(October 2018), 111–124. https://doi.org/10.1016/j.habitatint.2018.11.006 Mamun, A., Uddin, M. R., & Islam, M. T. 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Systematic literature review on adaptation towards climate change impacts among indigenous people in the Asia Pacific Regions. Journal of Cleaner Production, 258, 120595. https://doi.org/10.1016/j.jclepro.2020.120595 Suzuki, Y., Pramono, S., & Rufidah, R. (2016). Islamic microfinance and poverty alleviation program: Preliminary research findings from Indonesia. Share: Jurnal Ekonomi Dan Keuangan Islam, 5(1), 63–82. https://doi.org/10.22373/share.v5i1.910 Uddin, T. A., & Mohiuddin, M. F. (2020). Islamic social finance in Bangladesh: Challenges and opportunities of the institutional and regulatory landscape. Law and Development Review, 13(1), 265–319. https://doi.org/10.1515/ldr-2019-0072 Umar, H., Usman, S., & Purba, R. B. R. (2018). The influence of internal control and competence of human resources on village fund management and the implications on the quality of village financial reports. International Journal of Civil Engineering and Technology, 9(7), 1526–1531. Wajdi Dusuki, A. (2008). Banking for the poor: The role of Islamic banking in microfinance initiatives. Humanomics, 24(1), 49–66. https://doi.org/10.1108/08288660810851469 Wong, G., Greenhalgh, T., Westhorp, G., Buckingham, J., & Pawson, R. (2013). RAMESES publication standards: Meta-narrative reviews. Journal of Advanced Nursing, 69(5), 987–1004. https://doi.org/10.1111/jan.12092 Xalane, M. A. E., & Binti Che Mohd Salleh, M. (2018). Poverty alleviation in Mogadishu, Somalia: The role of Islamic microfinance. Global Conference on Islamic Economics and Finance 2018, 60–80. Yudha, E. P., Juanda, B., Kolopaking, L. M., & Kinseng, R. A. (2020). Rural development policy and strategy in the rural autonomy era. Case study of pandeglang regency-indonesia. Human Geographies, 14(1), 125–147. https://doi.org/10.5719/hgeo.2020.141.8
Nilai Amanah dan Kejujuran atas Praktik Bagi Hasil pada Pusat Perdagangan Syariah Afinda Apriliani Utami; Achdiar Redy Setiawan; Muhammad Asim Asy’ari
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 5 No. 1 (2021): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (429.02 KB) | DOI: 10.33795/jraam.v5i1.001

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This study aims to determine the phenomenon of profit sharing in the Syariah Trade Center (STC) Surabaya through the disclosure of awareness of managers and traders. Islamic phenomenology was chosen to explore Islamic values related to the meaning of actors. The results of the study reveal that the musyarakah contract is used to provide convenience, but it is considered not ideal, so it uses the ijarah wal-musyarakah contract. The meaning of profit sharing for managers is the value of worship, mutual approval, and ta'awun, while on the merchant side there is the value of trust and honesty as capital to seek blessings in establishing cooperation. Abstrak Penelitian ini bertujuan untuk mengetahui fenomena bagi hasil di Syariah Trade Centre (STC) Surabaya melalui pengungkapan kesadaran pengelola dan pedagang. Fenomenologi Islam dipilih untuk mengeksplorasi nilai-nilai Islam terkait pemaknaan aktor. Hasil penelitian mengungkapkan bahwa akad musyarakah digunakan untuk memberikan kemudahan, akan tetapi dipandang tidak ideal, sehingga menggunakan akad ijarah wal-musyarakah. Makna bagi hasil bagi pengelola diperoleh nilai ibadah, saling ridho, dan ta’awun, sedangkan di sisi pedagang terdapat nilai amanah dan kejujuran sebagai modal mencari keberkahan dalam menjalin kerjasama.
Pengaruh Karakteristik Perusahaan Dan Struktur Corporate Governance Terhadap Praktik Intellectual Capital Disclosure (Studi Pada Perusahan yang Terdaftar di Jakarta Islamic Index (JII) Pada Tahun 2009-2014) Sitti Holifa; Yuni Rimawati; Achdiar Redy Setiawan
Jurnal Akuntansi VOL. 16 NO. 2 JULI-DESEMBER 2016
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v16i2.1345

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