Article Per Year (5 Year)
p-Index From 2020 - 2025
1.857
P-Index
This Author published in this journals
All Journal The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma AKRUAL: Jurnal Akuntansi Jurnal EMT KITA Jurnal Riset Akuntansi dan Keuangan Assets: Jurnal Akuntansi dan Pendidikan Owner : Riset dan Jurnal Akuntansi International Journal of Social Service and Research
Bonnie Soeherman
Universitas Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 14 Documents
Search

 1   2 
The Essence of Trancendent Accountability Based on Tri Hita Karana in Desa Adat Penglipuran Wibawa, I Made Putra Arya; Soeherman, Bonnie
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2613

Abstract

Accountability plays a crucial role and is applied in almost all types of organizations, whether profit-oriented or social organizations. However, the application of accountability in organizations that combine social, financial, and cultural aspects, such as Desa Adat Penglipuran, demonstrates different needs and focuses. This study highlights the unique concept of accountability in Desa Adat Penglipuran, which is expected to be replicated by other village organizations, particularly in Indonesia, thereby contributing both practically and theoretically. Using a qualitative approach and data collection methods, including interviews, observations, and document analysis, this study reveals that accountability in Desa Adat Penglipuran is understood by the community as a form of devotion and service to ancestors and God, in line with the characteristics of transcendent accountability. Local wisdom, such as Tri Hita Karana and Tri Mandala, plays a role in raising awareness among the community about the importance of balancing spiritual and financial factors in preserving village traditions. The construction of the transcendent accountability concept based on Tri Hita Karana creates more holistic understanding of transcendent accountability, which is capable of balancing financial and non-financial factors.
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

Abstract

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.
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

Abstract

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 Well” 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.
Corruption Risk Management: Power Distance, Organisational Culture and Corruption Maulidi, Ach; Soeherman, Bonnie; Aisyaturrahmi; Arastyo Andono, Fidelis
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi (In Progress)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v17n1.p152-168

Abstract

Introduction/ Main Objective: The aim of this study is to examine the complex relationship between power distance, organisational culture, and corruption. Background Problems: The study of corruption, organisational culture, and power distance has been addressed by numerous scholars, yet these investigations often fail to account for the complexity and interplay of these factors within distinct organisational environments. Research Methods: We distributed questionnaires to public servants in Indonesian local governments and analysed the collected data using PLS-SEM. Findings: While earlier research has tended to isolate individual variables or oversimplify complex dynamics, our study demonstrates the complex interactions between power distance, organisational culture, and corruption. Interestingly, familial, gender, and marital factors show negligible direct effects on corruption, challenging assumptions that personal demographics may have predictive power over such systemic behaviors. However, the influence of organisational culture on corruption, demonstrated by a significant negative effect, presents a compelling finding. Conclusion: We provide new insights that have both theoretical and practical implications. Our findings call for a shift in how corruption is understood and addressed, moving away from simplistic models and towards a more holistic approach that considers the broader organisational and systemic factors at play.
Co-Authors Aisyaturrahmi Aris Surya Putra Elim, Valentina Fidelis Arastyo Andono, Fidelis Jonnie, Jonnie Kurniawan, Kevin Maulidi, Ach Wibawa, I Made Putra Arya Wisnu Girindratama, Muhammad Yekti Utami Zahrah, Niswatin