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Tinjauan Kontemplatif Peranan Akuntan di Era Konseptual: Perimbangan Kembali Kehakikian Otak Belahan Kiri dan Kanan Soeherman, Bonnie
Jurnal Akuntansi Multiparadigma Vol 2, No 2 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (171.03 KB)

Contemplative Review of Accountant Role in Conceptual Era: Rebalancing Right dan Left Brain Essence. The world is facing a shifting of era, from information to the conceptual age. This Library dan Information Study (LIS) will see a shifting in the accounting profession dan illustrates the future of new accountants competenciesÂ from the stdanpoint of social science philosophy. This study uses a multi-disciplinary dan multi-paradigm to provide a thorough dan complete picture of the profession dan science trip amid shifting times. Interestingly, this study reveals various facts about erosion of traditional competence of accountants that still adhered to today, the worsening stereotypical portrait, as well as the urgency in changing the pattern of grinding of competence. Tinjauan Kontemplatif Peranan Akuntan Di Era Konseptual: Perimbangan Kembali Kehakikian Otak Belahan Kiri Dan Kanan Manusia. Pada saat ini, dunia mengalami pergeseran era, dari era informasi menuju era konseptual. Library dan Information Study (LIS) ini bertujuan untuk melihat pergeseran di dalam profesi akuntansi dan memberikan ilustrasi tentang kompetensi yang diperlukan akuntan di masa depan dipdanang dari titik pdanang filosofi ilmu sosial. Studi ini menggunakan pendekatan multidisipliner dan multiparadigma guna memberikan gambaran yang lengkap dan terperinci tentang profesi dan keilmuannya di tengah pergeseran era ini. Hal yang menarik, studi ini mengungkapkan beragam fakta tentang adanya erosi kompetensi akuntan yang masih dianut hingga kini, potret stereotipe yang memburuk dan urgensi perubahan pola dalam pembauran kompetensi .

Penelitian Terapan Ekonometrika Dalam Sistem Informasi Akuntansi Permodelan Time Series Data Penjualan Jasa Salon Kendaraan Bermotor X Dengan Metode Arima Untuk Meningkatkan Kualitas Informasi Kinerja Divisi Penjualan Soeherman, Bonnie
AKRUAL: JURNAL AKUNTANSI Vol 4, No 2: AKRUAL: Jurnal Akuntansi (April 2013)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v4n2.p155-169

AbstractInformation is an absolute fuel to trigger the decision making process. Information failure can be fatal and impact on the future. The concept of accounting information system offered an alternative of how to design systems to produce effective information in efficient way. Historical financial accounting information was not adequate as a basis for strategic decision making. Accounting information should been complemented with information that has future orientation or predictive value. Therefore, this study tried to give new thought to minimize the gap in accounting information and decision-making through econometric or statistical techniques with pilot projects sold data modeling time series with ARIMA method. This research was applied and more emphased on aspects of practical value to the world than to enrich the theory by simply disassembling the variables. I found that future oriented-information had better strategic value for decision making process.

Penelitian Terapan Ekonometrika Dalam Sistem Informasi Akuntansi Permodelan Time Series Data Penjualan Jasa Salon Kendaraan Bermotor X Dengan Metode Arima Untuk Meningkatkan Kualitas Informasi Kinerja Divisi Penjualan Soeherman, Bonnie
AKRUAL: JURNAL AKUNTANSI Vol 4, No 2: AKRUAL: Jurnal Akuntansi (April 2013)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v4n2.p155-169

AbstractInformation is an absolute fuel to trigger the decision making process. Information failure can be fatal and impact on the future. The concept of accounting information system offered an alternative of how to design systems to produce effective information in efficient way. Historical financial accounting information was not adequate as a basis for strategic decision making. Accounting information should been complemented with information that has future orientation or predictive value. Therefore, this study tried to give new thought to minimize the gap in accounting information and decision-making through econometric or statistical techniques with pilot projects sold data modeling time series with ARIMA method. This research was applied and more emphased on aspects of practical value to the world than to enrich the theory by simply disassembling the variables. I found that future oriented-information had better strategic value for decision making process.

Impact of Habit on Online Fraud Mitigation Kurniawan, Kevin; Soeherman, Bonnie
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 3 (2021): Jurnal Riset Akuntansi dan Keuangan. Desember 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i3.32182

User habits and their use of online mediums can make a bit difference, since the cyberspace is full of opportunities, as well as risks. Carelessness, especially in terms of data storage, information, and financial practices can lead to irreparable damages. The present paper provides a comprehensive overview of how the digital space has changed and how criminals take advantage of the vulnerabilities of internet users. The first section outlines the risk behavior and habits of users that invite cybercriminals and increase the threat of intrusion and data leak. The next section is dedicated to the detailed analysis of habits that can help users in prevent the crimes and mitigate their consequences. A set of recommendations is also presented towards the end of the paper, which is intended to assist users in identifying dubious online activities and prevent them before the crime happens. The paper makes use of scholarly and journal articles to establish its arguments

Creating business values based on spirituality and authenticity of Sustainable Development Goals (SDGs): Inspiration from PwC and BTS Soeherman, Bonnie; Elim, Valentina
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.v13i2.3348

Various issues regarding human rights violations, exploitation of nature, poverty, war, disease, and other sustainability problems have triggered the birth of the Sustainable Development Goals (SDGs) targeting seventeen interlinked objectives by 2030. The implication of this movement, initiated by the United Nations, is a challenge for all organizations and communities to take responsibility for sustainability reporting. There have been many studies and research forums related to reporting, such as Global Reporting Initiative (GRI) and Integrated Reporting (IR). Despite all the progress that has been made by the world community for the success of the SDGs, there is still one fundamental point that has not been widely researched: spirituality. This study believes that without good spirituality, no business entity can carry out programs that are aligned with the SDGs effectively and honestly. This study views this as a gap that needs to be studied more deeply in terms of spirituality and the authenticity of the SDGs. By adopting two case studies, "Be Well, Work Wellâ€ program by PwC and movements in harmony with SDGs by idol group BTS, with a literature study approach, this study aims to build a rationalization conceptual model that combines spiritual awareness, SDGs, and business value creation. The results of this study indicate that spirituality is a fundamental aspect of the impact of the SDGs, both internally and externally oriented. Finally, a movement of kindness that is carried out correctly and sincerely will have an impact on increasing business value. This study reveals that spiritual and material aspects are an inseparable unity.

METAFORA KUDA TROYA DAN AKUNTANSI INOVASI DALAM MENINGKATKAN NILAI BISNIS Soeherman, Bonnie; Putra, Aris Surya
Jurnal Akuntansi Multiparadigma Vol 15, No 1 (2024): Jurnal Akuntansi Multiparadigma (April 2024 - Agustus 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.1.01

Abstrak - Metafora Kuda Troya dan Akuntansi Inovasi dalam Meningkatkan Nilai BisnisTujuan Utama - Penelitian ini bertujuan memberi wawasan tentang peran akuntansi inovasi dalam meningkatkan nilai dan memitigasi risiko bisnis.Metode - Penelitian interpretif ini menggunakan metode studi kasus social media dan social commerce. Adapun data yang diacu terkait dengan aplikasi luaran ByteDance dan Tiktok.Temuan Utama - ByteDance mengeksekusi strategi kuda troya dalam penciptaan ekosistem bisnis. Strategi ini terwujud dalam Tiktok sebagai kuda troya, Capcut semacam “opium”, dan Tiktok Shop adalah pasukan penyerang. Implementasi pengukuran akuntansi inovasi yang mengadopsi pirate metrics dapat mempertanggungjawabkan ekosistem ini.Implikasi Teori dan Kebijakan - Akuntansi inovasi tidak meniadakan akuntansi konvensional melainkan mengisi kekosongan yang tidak terakomodasi. Bisnis internasional perlu mengkaji kondisi lingkungan eksternal secara holistik seperti aspek legal, budaya, dan politik.Kebaruan Penelitian – Penelitian ini membahas secara khusus peran akuntansi inovasi serta isu akuntabilitas pada bisnis digital. Abstract - Trojan Horse Metaphor and Innovation Accounting in Enhancing Business ValueMain Purpose - This research aims to provide insight into the role of innovation accounting in enhancing value and mitigating business risks.Method - This interpretive research uses the social media and social commerce case study method. The data referred to are related to ByteDance and Tiktok output applications.Main Findings - ByteDance executes a trojan horse strategy to create a business ecosystem. This strategy is manifested in Tiktok as a trojan horse, Capcut as a kind of ‘opium,’ and Tiktok Shop as an attacking army. Implementing innovation accounting measurements and adopting pirate metrics can account for this ecosystem.Theory and Practical Implications - Innovation accounting does not negate conventional accounting but fills in the gaps that are not accommodated. International businesses must examine external environmental conditions holistically, including legal, cultural, and political aspects.Novelty - This research specifically discusses the role of innovation accounting and accountability issues in digital business.

Organizational culture, power distance and corruption: The mediating role of religiosity Maulidi, Ach; Wisnu Girindratama, Muhammad; Soeherman, Bonnie; Arastyo Andono, Fidelis
The Indonesian Accounting Review Vol. 14 No. 2 (2024): July - December 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i2.4795

We examine how organizational culture and power distance influence religiosity and, in turn, how these variables affect corruption. We gathered data from Indonesian public servants and analyzed the relationships using PLS-SEM. The findings suggest a significant inverse relationship between religiosity and corruption, reinforcing ethical paradigms that position religious adherence as a key deterrent to corrupt behavior. Notably, religiosity acts as a critical mediator, negatively channeling the effects of organizational culture on corruption. However, this mediating effect does not extend to the power distance-corruption nexus, suggesting that the hierarchical structure may not inherently bear upon moral conduct. Interestingly, while organizational culture positively shapes religiosity, power distance does not exhibit a similar influence, highlighting the complex roles these organizational variables play in shaping ethical behavior. Theoretically, the findings challenge assumptions about the direct ethical impact of hierarchical structures, adding depth to existing frameworks onpower distance and moral conduct. For policymakers and organizational leaders, the findings underline the importance of fostering a culture that promotes religiosity as a deterrent to corruption.

APPLICATION OF BEHAVIORAL ACCOUNTING: HEURISTIC THINKING IN INVESTMENT DECISION-MAKING BY CRYPTOCURRENCY INVESTORS Jonnie, Jonnie; Soeherman, Bonnie
International Journal of Social Service and Research Vol. 4 No. 10 (2024): International Journal of Social Service and Research
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v4i10.1067

This study aims to examine the impact of heuristic involvement on the behavior and decisions of cryptocurrency investors. The study employs an interpretivism paradigm with a qualitative approach to understand the perspectives of both beginner and experienced cryptocurrency investors, using interviews, observations, and document analysis. Four cryptocurrency investors participated in the study. Interviews were conducted three times a week, while observations followed a semi-structured format to gather in-depth insights from four investors. Document analysis complemented the findings by reviewing relevant literature on the impact on investment behavior. Data collection included non-participant observations of investor behavior and decision-making habits, interviews that explored the factors influencing these decisions, and an analysis of documents, including previous research on heurism biases. Heuristic representativeness is a useful tool to predict the development of cryptocurrencies in the long term to a certain extent.

Implementasi Sistem Pengendalian Manajemen Berbasis Prinsip Good Corporate Governance untuk Meningkatkan Kinerja Pelayanan Publik pada Kantor Dispendukcapil Kota Surabaya Utami, Yekti; Soeherman, Bonnie
Jurnal EMT KITA Vol 9 No 1 (2025): JANUARI 2025
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v9i1.3479

The purpose of this study is to analyze the implementation of management control systems based on the principles of good corporate governance to improve public service performance at the Civil Registry and Civil Registration Office of Surabaya City. This research was conducted at the Civil Registry and Civil Registration Office located at Jl. Tunjungan No.1-3, Genteng, Kec. Genteng, Surabaya, East Java. The research is planned for 3 (three) months starting from May to July 2024. The type of approach in this research is descriptive qualitative. Data collection technique is through interviews. After collecting data in the above stages, the stages in the qualitative data processing technique according to Miles and Huberman. The conclusion of this study is that in implementing the Principles of Good Corporate Governance consisting of the values of transparency, accountability, responsibility, independence, fairness, and equality, the Civil Registry and Civil Registration Office in Surabaya City can improve its service performance by providing more responsive, efficient, fair, and equal services to all citizens. Transparency in procedures and policies provides easy access for the public, while accountability ensures that every action or decision can be accounted for. Employee responsibility and the independence of the Civil Registry and Civil Registration Office in Surabaya City ensure integrity and efficiency in service, while fairness and equality ensure that every individual is treated fairly without discrimination. By consistently applying these values, the Civil Registry and Civil Registration Office in Surabaya City can enhance public trust and provide more responsive, efficient, and quality services.

MINOR TRUTH OF GIRL MATH ON MENTAL ACCOUNTING PERSPECTIVE Zahrah, Niswatin; Soeherman, Bonnie
Assets: Jurnal Akuntansi dan Pendidikan Vol. 13 No. 3 (2024)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v13i3.20991

ABSTRACT The "Girl Math" trend has become widespread and viral, seemingly supporting the idea that women tend to be impulsive when shopping. This research discusses the phenomenon in the context of mental accounting. This research aims to construct a conceptual model of girl math from the mental accounting perspective. This research uses the interpretivism paradigm to explore the meaning of the reality being studied through the triangulation of interview methods, observation, and information analysis through social media, the internet, and other relevant articles. This study found that almost all-girl math trends encourage impulsive buying behavior. They have a logic and mental accounting that differ from the general rational standards. Girl math has its own rationalization. The mindset of girls math occurs due to internal and external factors. Internal factors include emotions, the availability of economic resources, and self-control. External factors include community roles, product attraction, and media framing. Girl math could become another truth, but it is merely the truth of a minority. ABSTRAK Tren “Girl Math” menjadi marak dan viral dimana tren ini seolah mendukung anggapan bahwa perempuan cenderung impulsif dalam berbelanja. Penelitian ini membahas fenomena tersebut dalam konteks mental accounting. Penelitian ini bertujuan untuk mengkonstruk sebuah model konseptual girl math dalam perspektif mental accounting. Penelitian ini menggunakan paradigma interpretivisme untuk menggali makna dari realita yang diteliti melalui triangulasi metode wawancara, observasi, dan analisis informasi melalui media sosial, internet serta artikel lain yang relevan. Penelitian ini menemukan hampir seluruh tren girl math mendorong terjadinya impulsive buying behavior. Mereka memiliki logika dan mental accounting yang berbeda dengan standar rasional umum. Girl math memiliki rasionalisasinya sendiri. Mindset girl math terjadi akibat faktor internal dan eksternal. Faktor internal meliputi emosi, kesediaan sumber daya ekonomi, dan pengendalian diri. Sedangkan faktor eksternal terdiri atas peran komunitas, atraksi produk, dan framing media. Girl math bisa saja menjadi kebenaran yang lain, namun kebenaran sebatas kebenaran minoritas.

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