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All Journal Jurnal Komunikasi The Indonesian Accounting Review Akuntansi Krida Wacana Jurnal Akuntansi Multiparadigma Infestasi Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Jurnal Ekonomi Syariah Teori dan Terapan JABE (Journal of Accounting and Business Education) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam International Journal of Religious and Cultural Studies Jurnal Buana Akuntansi Airlangga International Journal of Islamic Economics and Finance Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Akuntansi Karaton: Jurnal Riset dan Inovasi Sumenep Senarai Kearifan Lokal Akuntansi
Achdiar Redy Setiawan
Universitas Trunojoyo Madura
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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"KOPI NGAJI”: BUILDING A HOLISTIC VILLAGE COMMUNITY DEVELOPMENT MODEL BASED ON ISLAMIC VALUES Setiawan, Achdiar Redy; Mukti , Beta Pujangga
Airlangga International Journal of Islamic Economics and Finance Vol. 6 No. 02 (2023): JULY-DECEMBER 2023
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/aijief.v6i02.49911

Abstract

Since the enactment of Law Number 6 concerning Villages, there has been a shift in the development paradigm in the village as the smallest administrative unit in the Indonesian constitutional structure. The village is no longer the object of development, but the village is placed strategically as the subject of development. Village development should not be carried out partially. Villages and their communities need to be developed comprehensively, covering all aspects of their whole humanity. The purpose of this research is to uncover and describe one model of holistic village community development, namely "KoPi Ngaji", which has been implemented in Bodeh Village, Yogyakarta. "KoPi Ngaji" is a program in the religious sector in green open spaces that aims to instill rational thinking, emotional feelings, and spiritual inner as well as empower the economy of the local village community. This research uses a qualitative approach with case study data analysis. This study found that the "KoPi Ngaji” program is a holistic village community development model based on Islamic values. The "KoPi Ngaji" platform is run with a 3H approach (Heart, Head, and Hands). Starting with strengthening the Islamic spiritual mentality, this program then builds the economic power of the community through strengthening narratives reasoning, a sense of creativity, and the ability to take action for change.
Proposing A Nonmainstream Concept of Corporate Social Responsibility through Islamic Perspective Rahmanti, Virginia Nur; Agustia, Dian; Setiawan, Achdiar Redy
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 7 No. 2 (2024): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v7i2.001

Abstract

Abstract: Proposing A Nonmainstream Concept of Corporate Social Responsibility through Islamic Perspective Purpose: This article aims to criticize the concept of CSR from an Islamic perspective. Method: Researchers employed hyper-post phenomenology as a methodological approach. Results: The results show that the practice of CSR by Islamic banks in Indonesia has shifted from social to material goals. CSR is only a legitimization tool for "sharia" and from Islamic banks to reap greater profits. Novelty: This research uses the Islamic paradigm, which calls for interdimensional unity by placing spiritualism as its epicenter. Contribution: This article creates a policy framework for integrating social programs with Islamic banks' objectives to achieve falah. Abstrak: Mengusulkan Konsep Tanggung Jawab Sosial Perusahaan yang Nonmainstream dalam Perspektif Islam Tujuan: Artikel ini bertujuan untuk mengritisi konsep CSR dari perspektif islam. Metode: Metode penelitian ini adalah hyper-post-fenomenologi Hasil: Hasil menunjukkan bahwa praktik CSR oleh bank syariah di Indonesia telah terbukti terjadi pergeseran dari tujuan sosial ke tujuan materi. CSR nyatanya hanya menjadi alat legitimasi atas "sharia" dan dari bank-bank Islam untuk meraup laba yang lebih besar. Kebaruan: Penelitian ini menggunakan paradigma Islam yang menghendaki adanya kesatuan antardimensi dengan menempatkan spiritualisme sebagai episentrumnya. Kontribusi: Artikel ini berkontribusi pada pembuatan kerangka kebijakan untuk mengintergrasikan program sosial dengan tujuan bank syariah sendiri, sehingga dapat tercapai falah.
Islamic Governance in Village Financial Management in Indonesia: Lessons from Lobuk Village of Madura Island Setiawan, Achdiar Redy; Yusoff, Murni Yusoff
Jurnal Dinamika Akuntansi dan Bisnis Vol 12, No 1 (2025): March 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i1.45658

Abstract

This research aims to integrate an Islamic governance framework into Village Financial Management (VFM) that can be applied across village governments in Indonesia. Using an ethnomethodological approach, this study was conducted in the village government of Lobuk, located on Madura Island. Data were collected from observation and in-depth interviewees with village government apparatus between July 2023 and January 2024. The empirical findings are then compared with these Islamic principles and elements to develop a model of Islamic (good) governance for VFM. The findings revealed three core principles, seven Islamic elements, and one overarching goal of VFM, symbolically represented through a mosque structure, comprising a foundation, pillars, and a roof. The proposed Islamic governance model for VFM, offers a comprehensive and foundational solution to address the misuse of village financial resources in Indonesia.
Interpersonal communication patterns of Aisyiyah in cultural da'wah activities in isolated tribal communities Rasyid, Erwin; Sugiantoro, Hari Akbar; Julijanti, Dinara Maya; Rosyidi, Moch Imron; Setiawan, Achdiar Redy
Jurnal Komunikasi Vol. 19 No. 2 (2025): VOLUME 19 NO 2 APRIL 2025
Publisher : Program Studi Ilmu Komunikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/komunikasi.vol19.iss2.art12

Abstract

This study aims to analyze the interpersonal communication patterns employed by PDA Banggai in their cultural dakwah activities directed at indigenous and isolated communities. The research adopts a case study approach. Data collected through in-depth interviews and document analysis. Data were thematically analyzed to identify PDA Banggai's interpersonal communication strategies. The findings indicate that PDA Banggai applies an adaptive form of interpersonal communication that emphasizes trust-building, the use of local languages, and collaboration with stakeholders. This approach is rooted in the values of Al-Ma’un, integrating religious messages with cultural contexts. The success of cultural dakwah hinges on context-sensitive interpersonal communication that respects local traditions. These findings offer insights into faith- and culture-based empowerment strategies among indigenous and marginalized communities
Pelaksanaan dan Optimalisasi Penyusunan SPJ Dana Bantuan Operasional Kesehatan (BOK) di Puskesmas Pamolokan: Studi Observasi dan Identifikasi Permasalahan Administratif Amalina Hanuna; Achdiar Redy Setiawan
Senarai Kearifan Lokal Akuntansi: Jurnal Pengabdian Masyarakat Vol. 1 No. 1: 2025
Publisher : Jurusan Akuntansi Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/sokla.v1i1.180

Abstract

Program Bantuan Operasional Kesehatan (BOK) merupakan salah satu upaya pemerintah dalam mendukung pelayanan kesehatan promotif dan preventif di tingkat Pusat Kesehatan Masyarakat (Puskesmas). Dalam praktiknya, penyusunan Surat Pertanggungjawaban (SPJ) Dana BOK di Puskesmas masih menghadapi berbagai tantangan administratif. Artikel ini bertujuan untuk menggambarkan pelaksanaan penyusunan SPJ Dana BOK serta mengidentifikasi permasalahan yang dihadapi. Untuk itu, melalui magang MBKM, pengabdian dilakukan pada sebuah Puskesmas, yaitu Puskesmas Pamolokan di Kabupaten Sumenep. Pelaksanaan pengabdian melalui magang ini dilakukan dengan metode partisipasi aktif, observasi langsung dan wawancara. Hasil pengabdian menunjukkan kontribusi signifikan dalam mendukung optimalisasi penyusunan SPJ, mulai dari verifikasi dokumen, digitalisasi arsip, hingga pembuatan checklist administrasi. Beberapa kendala utama yang ditemukan antara lain kurangnya kapasitas sumberdaya manusia dalam administrasi keuangan, lemahnya pengarsipan, serta keterbatasan dalam pelaporan digital. Strategi optimalisasi yang disarankan mencakup pelatihan teknis, penyusunan SOP (Standar Operasional Prosedur) internal, digitalisasi sistem arsip, serta pembentukan tim monitoring internal. Kegiatan ini tidak hanya memperbaiki tertib administrasi, tetapi juga mendukung peningkatan akuntabilitas pengelolaan dana publik.
STRATEGI PEMBERDAYAAN EKONOMI LOKAL PEDESAAN UNTUK PENGENTASAN KEMISKINAN DI KABUPATEN SUMENEP Dzulkarnain, Iskandar; Akhmad, Sabaruddin; Setiawan, Achdiar Redy; Prananta, Arie Wahyu; Abdussalam, Ishaq
Jurnal Karaton Vol 5 No 1 (2025): Karaton: Jurnal Riset dan Inovasi Sumenep
Publisher : Badan Riset dan Inovasi Daerah Kabupaten Sumenep

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

Abstract

Kemiskinan pedesaan tetap menjadi tantangan besar dalam pembangunan daerah, khususnya di Kabupaten Sumenep yang memiliki kompleksitas geografis dan sosialekonomi. Penelitian ini bertujuan untuk merumuskan strategi pemberdayaan ekonomi lokal berbasis potensi unggulan seperti sektor pertanian, perikanan, dan UMKM dalam rangka pengentasan kemiskinan. Dengan menggunakan pendekatan mix-method, data dikumpulkan melalui survei rumah tangga, FGD, dan telaah kebijakan lokal. Hasil menunjukkan bahwa intervensi yang berbasis pada optimalisasi potensi lokal, penguatan kelembagaan desa (BUMDes), serta penciptaan lapangan kerja melalui klasterisasi sektor unggulan berdampak signifikan terhadap peningkatan pendapatan dan penurunan tingkat kemiskinan. Strategi “Living Lab” dan pendekatan Theory of Change juga terbukti efektif dalam membangun sinergi antarstakeholder. Kajian ini menegaskan bahwa strategi pemberdayaan ekonomi lokal harus bersifat partisipatif, kontekstual, dan berkelanjutan agar mampu menjadi katalis transformasi struktural di pedesaan.
Pengembangan Kompetensi Mahasiswa Mengenai Aset Tetap Lainnya Melalui Program Magang Industri Rifqotul Mustain; Citra Lutfia; Maulidah Fitria; Achdiar Redy Setiawan; Rika Puspita Sari
Senarai Kearifan Lokal Akuntansi: Jurnal Pengabdian Masyarakat Vol. 1 No. 2: 2025
Publisher : Jurusan Akuntansi Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/sokla.v1i2.215

Abstract

Tujuan dari pengabdian ini ialah mengembangkan kompetensi mahasiswa dalam memahami dan mengelola aset tetap lainnya melalui program Magang Industri atau Praktik Kerja Lapangan (PKL) serta sebagai jembatan kesenjangan antara teori yang diperoleh di bangku perkuliahan dengan praktik pengelolaan aset tetap lainnya di lingkungan kerja nyata. Permasalahan yang dihadapi mitra adalah keterbatasan sumber daya manusia dalam penatausahaan aset, khususnya aset tetap lainnya yang memerlukan ketelitian dan pemahaman regulasi. Metode yang digunakan adalah metode magang/PKL berbasis pengabdian, di mana mahasiswa terlibat secara langsung dalam kegiatan administrasi aset, seperti penginputan data, pencocokan dokumen, validasi, dan pelaporan aset tetap lainnya. Hasil kegiatan menunjukkan bahwa keterlibatan mahasiswa mampu meningkatkan ketertiban administrasi aset serta memperkuat pemahaman mahasiswa terhadap praktik pengelolaan aset sektor publik. Kegiatan ini juga memperkuat sinergi antara perguruan tinggi dan instansi mitra dalam mendukung tata kelola aset yang akuntabel dan profesional.
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 : Universitas Hayam Wuruk Perbanas

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

Abstract

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.
Co-Authors Achmad Fawaid As’ad Afinda Apriliani Utami Aji Dedi Mulawarman Akhmad, Sabaruddin Amalina Hanuna Amelia Indah Kusdewanti Aprilia Kardianzah Putri Ari Kamayanti Beta Pujangga Mukti Citra Lutfia Danang Prasdika Dian Agustia Dinara Maya Julijanti Eka Findi Tresnawati Eka Findi Tresnawati Gugus Irianto Haryadi, Bambang Holifa, Sitti Imeldha Anggraini Ishaq Abdussalam, Ishaq Iskandar Dzulkarnain Maulidah Fitria Mohammad Achsin Muhammad Asim Asy’ari Mukti , Beta Pujangga Murni Yusoff Nurwijayanti RASYID, ERWIN Rifqotul Mustain Rika Puspita Sari Robiatul Auliyah Rosyidi, Moch. Imron Sitti Holifa Sugiantoro, Hari Akbar Syahroh, Maftukah Zain Tarjo Tarjo Vani Oktaviana Virginia Nur Rahmanti Yuni Rimawati Yusoff, Murni Yusoff