Article Per Year (5 Year)
p-Index From 2021 - 2026
7.857
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Krisna: Kumpulan Riset Akuntansi The Indonesian Accounting Review Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Wacana, Jurnal Sosial dan Humaniora TEMA (Jurnal Tera Ilmu Akuntansi) Jurnal Pembangunan dan Alam Lestari PROFIT : Jurnal Administrasi Bisnis The International Journal of Accounting and Business Society Journal of Accounting and Investment JABE (Journal of Accounting and Business Education) Accounting Analysis Journal Asia-Pacific Management and Business Application Jurnal Ekonomi dan Bisnis Syntax Literate: Jurnal Ilmiah Indonesia EBSJ Assets: Jurnal Akuntansi dan Pendidikan JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Journal of Public Administration Studies Eksis: Jurnal Riset Ekonomi dan Bisnis Journal of Islamic Monetary Economics and Finance Jurnal Akademi Akuntansi (JAA) The Indonesian Journal of Accounting Research International Journal of Environmental, Sustainability, and Social Science Borobudur Akuntansi Bisnis & Manajemen (ABM) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Journal of Applied Business, Taxation and Economics Reseach Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Center of Economic Students Journal (CSEJ) Basic and Applied Accounting Research Journal Neraca Manajemen, Akuntansi, dan Ekonomi Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Asian Journal of Management, Entrepreneurship and Social Science Jurnal Akuntansi Kontemporer
Eko Ganis Sukoharsono
Faculty Of Economics And Business Brawijaya University
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

Published : 161 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search
Journal : Jurnal Akuntansi Multiparadigma

 1   2 
STUDI ETNOGRAFI AKUNTABILITAS SPIRITUAL PADA ORGANISASI GEREJA KATOLIK YANG TERINKULTURASI BUDAYA LOKAL Fransiskus Randa; Iwan Triyuwono; Unti Ludigdo; Eko Ganis Sukoharsono
Jurnal Akuntansi Multiparadigma Vol 2, No 1 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (536.34 KB) | DOI: 10.18202/jamal.2011.04.7109

Abstract

Etnographic Study of Spiritual Accountability on Catholic Church Inculturated by Local Value. This research aims to disclose spiritual acountability practice and reconstruct spiritual accountability concept from local value in a Catholic church community. Etnographic study is employed in this research. The interpretation of spiritual accountability understood by the community reflect individual relation to God (vertical relation) and is stated in the loyalty of community member to conduct religius activities, willingness to sacrifice for the continuing existence of the church, involvement to serve without reserve. Meanwhile, spiriual accountability concept is carried out by placing the church as tonkonan that conduct ritual activities as materialization of spiritual accountability.  Studi Etnografi Akuntabilitas Spiritul pada Organisasi Gereja Katolik yang Ternkulturasi Budaya Lokal. Penelitian ini bertujuan untuk mengungkap praktik akuntabilitas spiritual dan merekonstruksi konsep  akuntabiltas spiritual  dari  nilai budaya lokal melalui pendekatan interpretif dan metode etnografi pada  sebuah komunitas organisasi Gereja Katolik. Studi etnografi digunakan dalam penelitian ini. Hasil pemaknaan akuntabilitas spiritual yang dipahami komunitas tersebut mencerminkan hubungan individu dengan yang Maha Kuasa (hubungan vertikal) dan dinyatakan dalam kesetiaan setiap anggota untuk menjalankan aktivitas religius, kerelaan berkorban demi keberlangsungan organisasi Gereja, ketertarikan untuk menjalani hidup bakti dan memberikan pelayanan dengan sepenuh hati.  Sedang rekonstruksi konsep akuntabilitas spiritual dilakukan dengan menempatkan Gereja sebagai tongkonan yang menjalankan aktivitas ritus sebagai perwujudan akuntabilitas spiritual.
STUDI FENOMENOLOGI AKUNTABILITAS NON GOVERNMENTAL ORGANIZATION Ali Fikri; Made Sudarma; Eko Ganis Sukoharsono; Bambang Purnomosidhi
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (639.192 KB) | DOI: 10.18202/jamal.2010.12.7101

Abstract

The purpose of this study is to investigate the phenomenon of accountability in non-governmental organizations (NGOs). It seeks to understand accountability practices in NGOs and the conditions that sustain those processes and practices. NGOs have become important institutions in world affairs because many criticisms and problems associated with this sector. The research executes phenomenology as the methodology for the inquiry. Fieldwork was undertaken in WWF organization. The results indicate that public requires behavioral accountability, rather than reporting.
MENGUAK DIMENSI KECURANGAN PAJAK Yenni Mangoting; Eko Ganis Sukoharsono; Nurkholis Nurkholis
Jurnal Akuntansi Multiparadigma Vol 8, No 2 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (459.935 KB) | DOI: 10.18202/jamal.2017.08.7054

Abstract

Abstrak: Menguak Dimensi Kecurangan Pajak. Penelitian ini menguak pemahaman wajib pajak pribadi serta konsultan mengenai fenomena kecurangan pajak. Metode pengumpulan data dilakukan dengan wawancara kepada informan, yang meliputi tiga wajib pajak dan dua konsultan. Analisis data dilakukan dengan interpretasi pemahaman subjektif  informan yang kemudian diikuti dengan refleksivitas peneliti. Penelitian ini mengindikasikan bahwa bagi wajib pajak, kecurangan pajak dimaknai sebagai keterpaksaan,  kesengajaan, ketidakrelaan, dan keagresifan petugas. Fenomena ini didukung oleh pemahaman konsultan bahwa kecurangan pajak adalah kebutuhan wajib pajak yang perlu didukung. Abstract: Reveals the Dimensions of Tax Fraud. This study reveals the notion of personal taxpayers and consultants about of tax fraud. Data collection methods were conducted by interviewing informants; there are three taxpayers and two consultants. The data analysis is done by interpretation of informants understanding which is then followed by the researchers' reflectivity. This study indicates that taxpayers think that tax fraud is interpreted as compulsive, deliberate action, unwillingness, and aggressive officers. This phenomenon is supported by the consultant's understanding that tax fraud is a need for taxpayers who must be supported.
PROPOSING SPIRITUALITY AS THE ‘SOUL’ OF CORPORATE SOCIAL RESPONSIBILITY ACCOUNTING Ajeng Kawitaning Negari; Eko Ganis Sukoharsono; Ali Djamhuri
Jurnal Akuntansi Multiparadigma Vol 13, No 2 (2022): Jurnal Akuntansi Multiparadigma (Agustus 2022 - Desember 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2022.13.2.17

Abstract

Abstrak – Mengajukan Model Spiritualitas sebagai 'Jiwa' Akuntansi Tanggung Jawab Sosial PerusahaanTujuan Utama - Penelitian ini bertujuan untuk mengetahui implementasi akuntansi Corporate Social Responsibility (CSR) dan mengembangkan model akuntansi CSR berbasis nilai spiritual yang dimodifikasi dari CSR Hierarchical Pyramid.Metode – Penelitian ini adalah penelitian studi kasus yang datanya dikumpulkan melalui proses dokumentasi dan wawancara. Beberapa pihak dari sebuah perusahaan tambang menjadi informan pada penelitian ini.Temuan Utama - Perusahaan telah memenuhi tanggung jawab hukum, ekonomi, sosial, filantropi dan lingkungan. Tanggung jawab ini didasarkan pada nilai-nilai spiritual. Penelitian ini juga memberikan model baru yaitu akuntansi CSR berbasis spiritual.Implikasi Teori dan Kebijakan - Penelitian ini menyiratkan bahwa nilai-nilai spiritual menjadi landasan pelaksanaan akuntansi CSR. Selain itu, model akuntansi CSR berbasis nilai-nilai spiritual dapat diterapkan untuk mendapatkan praktik CSR yang lebih baik.Kebaruan Penelitian - Penelitian ini memberikan model akuntansi CSR berbasis spiritual melalui pendalaman implementasinya. Abstract – Proposing Spirituality as the 'Soul' of Corporate Social Responsibility Accounting Main Purpose - This study aims to determine the implementation of Corporate Social Responsibility (CSR) accounting and develop a spiritual value-based CSR accounting model modified from the CSR Hierarchical Pyramid.Method – This research is a case study research whose data is collected through the documentation and interview process. Several parties from a mining company became informants in this research.Main Findings - The company has fulfilled its legal, economic, social, philanthropic and environmental responsibilities. This responsibility is based on spiritual values. This study also provides a new model, namely spiritually based CSR accounting.Theory and Practical Implications - This study implies that spiritual values are the basis for the implementation of CSR accounting. In addition, a CSR accounting model based on spiritual values can be applied to get better CSR practices.Novelty - This study provides a spiritually based CSR accounting model through deepening its implementation.
LUCA PACIOLI’S RESPONSE TO ACCOUNTING WHEREABOUT: AN IMAGINARY SPIRITUAL DIALOGUE Eko Ganis Sukoharsono
Jurnal Akuntansi Multiparadigma Vol 3, No 3 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (450.111 KB) | DOI: 10.18202/jamal.2012.12.7174

Abstract

Abstrak: Respon Luca Pacioli terhadap Keberadaan Akuntansi: Sebuah Dialog Spiritual Imajiner. Artikel ini merupakan dialog spiritual imajiner.  Dialog dilakukan antara dua keberadaan spiritual yang disebut sebagai Luca Baru dan Luca Lama, keduanya mahasiswa akuntansi pada Fakultas Ekonomi dan Bisnis. Luca Pacioli, yang diklaim sebagai penemu akuntansi, baru saja mencoba mengeksplorasi apa yang dimaksud dengan akuntansi di tahun 1494. Luca Lama adalah mahasiswa doktor yang sedang mencari identitas baru akuntansi sedangkan Luca Baru baru saja mengetahui keberadaan  akuntansi yang ‘bersinar’. Spiritualitas digunakan untuk menurukan dialog imajiner atara keduanya. Tidak ada luka diantara keduanya.Abstract: Luca Pacioli’s Response to Accounting whereabout: An Imaginary Spiritual Dialogue. The paper is an imaginary spiritual dialogue. The dialogue is between two spiritual persons indicated as Luca Baru and Luca Lama, both are accounting students at Economics and Business Faculty. Luca Pacioli claimed as the founding father of accounting was trying to explore what was meant by accounting in 1494, whereas Luca Lama is a doctoral student who  is seeking a new identity what is the current accounting meant, whereas Luca Baru just started knowing a ‘glossy’ accounting. Spirituality is used to transcend the imaginary dialogue of the two. There is no hurt between the two.
REIMAGINING SUSTAINABILITY ACCOUNTING THROUGH PANCASILA: THE PANCA STARA FRAMEWORK Dewi, I Gusti Ayu Agung Omika; Sukoharsono, Eko Ganis; Purwanti, Lilik; Mulawarman, Aji Dedi; Yulianti, Ni Made Dhian Rani
Jurnal Akuntansi Multiparadigma Vol 16, No 1 (2025): Jurnal Akuntansi Multiparadigma (April 2025 - Agustus 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2025.16.1.08

Abstract

Abstrak — Membahas Ulang Akuntansi Keberlanjutan Melalui Pancasila: Kerangka Kerja Panca StaraTujuan Utama — Studi ini bertujuan mengkonstruksi konsep akuntansi berkelanjutan yang holistik dalam perspektif Pancasila.Metode — Studi ini menggunakan metode analisis konten berbasis Pancasila. Data pada studi ini berupa laporan tahunan dari Indonesia Business Council for Sustainable DevelopmentTemuan Utama — Studi ini menunjukkan bahwa penerapan akuntansi berkelanjutan dengan prinsip triple bottom line dan pentuple bottom line masih menimbulkan kerusakan lingkungan dan gangguan sosial. Studi ini menawarkan suatu konsep baru yaitu panca stara. Panca stara meliputi lima dimensi, yaitu: ketuhanan, kemanusiaan, persatuan, kerakyatan, dan keadilan sosial.Implikasi Teori dan Kebijakan — Studi ini berimplikasi bahwa panca stara lebih holistik dibandingkan triple bottom line dan pentuple bottom line. Panca Stara dinilai dapat menjadi basis implementasi akuntansi berkelanjutan.Kebaruan Penelitian — Studi ini menawarkan kebaruan berupa konsep panca stara yang dapat menjadi acuan holistik dalam implementasi akuntansi keberlanjutan. Abstract - Reimagining Sustainability Accounting through Pancasila: The Panca Stara FrameworkMain Purpose - This study aims to construct a holistic concept of sustainability accounting from the perspective of Pancasila.Method - This study uses a Pancasila-based content analysis method. The data in this study consists of annual reports from the Indonesian Business Council for Sustainable Development.Main Findings - This study shows that the application of sustainable accounting with the triple bottom line and pentuple bottom line principles still causes environmental damage and social disruption. This study offers a new concept, namely panca stara. Panca stara comprises five dimensions, namely: divinity, humanity, unity, democracy, and social justice.Theory and Practical Implications - This study implies that panca stara is more holistic than the triple bottom line and pentuple bottom line. Panca stara is considered to be the basis for the implementation of sustainable accounting.Novelty - This study offers a novel concept, namely panca stara, which can be used as a holistic reference in the implementation of sustainability accounting.
Co-Authors *, Supomo . Sutrisno A. Razak Abdul Ghofar Abdullah Naheb, Omran Abdulrahim, Mohamed Omar Abdulrahim, Mohamed Omar Abdulrival Hartoyo Adrid Ascarya Mugandhi Ajeng Kawitaning Negari Aji Dedi Mulawarman Aji Dedi Mulawarman Aji Kusuma M. Nur Alan Smith Purba Ali Djamhuri Alsawayeh, Ali Mohamed Amma Fazizah Andriani Andriani anggraeni, Artanti dwi Any Setyarini, Any Arik Prasetya, Arik Armanu Thoyib Armanu Thoyib Arum Prastiwi Ary Yunita Anggraeni Assagaf, Nawira Amalia Ati Retna Sari Ati Retna Sari Aulia Fuad Rahman Avriyani Siregar, Cut Vifde Aziza, Wulan Qur’Anie Bagyo Yanuwiadi Bambang Hariadi Bambang Purnomosidhi Bambang Purnomosidhi Bangun, Wike Benita Minggus Igakartika Bima Pratama Subiantara Cut Vifde Avriyani Siregar Darwis Said, Darwis Dewanggi, Astrid Dewi Liesnoor Setyowati Dewi, Kadek Goldina Putri Dien Ajeng Fauziah Diny Fariha Zakhir Disty Amelinda Wahyudi Djamhur Hamid Driana Leniwati Effendi, Soelchan Eldon Darmatatya Andrianus Endah Setyowati Endang Mardiaty Erwin Saraswati Fara Laynds Lamborghini Fatma Hartining Tyas Febriani, Brigitta Febriyanti, Kartika Fia Rahma Fibriyani Nur Khairin Fransiskus Randa Fu'adah, Silvissifa'il Galih Rachmandy, SE Gloria Patricia Rantetoding Gustin Tanggulungan Habib Muhammad Shahib Handojo, Shahab Rahmadianto Hari, Bambang Hariadi, Bambang - Haryati, Tati Hendrastuti, Ranindya Hosam Alden Riyadh A.Alazeez I Gusti Ayu Agung Omika Dewi I Gusti Ayu Nyoman Budiasih Imam Subekti Indrayani Iwan Triyuwono Iza Azmi Alfinovita Kartika Febriyanti Keandre, Kian Kertahadi Kertahadi Kharisma, Yuphie Khusniyah Tri Ambarukmi Kliwon Hidayat Koderi Kusdi Rahardjo Lilik Purwanti lrfan lslamy M. Achsin M. Achsin M. Ali Fikri M. Satriyo Wicaksono Made Sudarma Magdalena Magdalena Maharani Wuryantoro MARIA BINTANG Maron, Wempi Meita Clara Wijaya Rosa Mintarti Rahayu Moch Sasmito Djati Mohamad Khoiru Rusydi Mohamad Salah R. Ashour, Mohamad Salah R. Muhammad Gilang Ilma Muhammad Rizky Febrianto Mundita Assandy, Agil Musadieq, Muhammad Al Nawira Amalia Assagaf Ni Made Dhian Rani Yulianti NINDYA PRISANTI KARTIKARINI NINDYA PRISANTI KARTIKARINI, NINDYA PRISANTI Nining Ika Wahyuni Norhalida Novrida Qudsi Lutfillah Nur Nafiastuti Ristianti Nurkholis Hamidi Oktavia R. Lestari Oktavian Pasoloran, Oktavian Prasetio, Januar Eko Prastiwi , Arum Priyanto ,SE Purnomo Purnomo Purnomosidi, Dwi Cicilia Lingwits Purwanti , Lilik Purweni Widhianingrum, Purweni Purweni Widhianningrum Puspita Arimbawani Iswanu Puspitasari, Soraya Anggun Ramadhan, Taufiq Ranindya Hendrastuti Rantetoding, Gloria Patricia Rimi Gusliana Mais Rita Mutiarni Rita Yuliana Rizky Firmansyah Roekhudin, Roekhudin Rosidi Sahri Muhammad Saraswati , Erwin Saraswati , Wiwik Saraswati, Erwin - Satrio, Ragil Satya Awang Kurniawan Setyaningsih, Rayi Shwairef, Abdalla Meftah Siti Ragil Handayani Sity Utami Makalalag Sonia Machfiro Suryan Widati Suryan Widati SUTRISNO Syah, Sultan - Syaiful Iqbal Trianda, Syahrial Ubud Salim Umar Nimran Unti Ludigdo Unti Ludigdo Utama, Yopi Yudha Vergiawan Septianto Dwi Saputra Wen-Hsi Lydia Hsu Wickramasinghe, Danture Wijayanti, Rosari Luhlike Wiwik Saraswati, Wiwik Wuryan Andayani Yeney Widya Prihatiningtias Yeney Widya Prihatiningtyas Yenni Mangoting Yohanis Rura Yudis tira Yuli Puji Astuti Yusuf Akbar, Muhammad Rifky Zainurrafiqi Zainurrafiqi Zaki Bariduwan Zaki Baridwan