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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 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 Jurnal Akademi Akuntansi (JAA) The Indonesian Journal of Accounting Research International Journal of Environmental, Sustainability, and Social Science Borobudur Akuntansi Bisnis & Manajemen (ABM) Journal of Applied Business, Taxation and Economics Reseach Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia Jurnal Dinamika Akuntansi dan Bisnis (JDAB) 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
Eko Ganis Sukoharsono
Faculty Of Economics And Business Brawijaya University
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 Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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The Influence of Managerial Strategy and Political Connections and Company Size on Company Value Wiwik Saraswati; Eko Ganis Sukoharsono; Erwin Saraswati; Arum Prastiwi
The International Journal of Accounting and Business Society Vol. 30 No. 3 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2022.30.3.695

Abstract

Purpose - This study aims to test the Influence of Managerial Strategy, Political Connections, and company size on Company Value using secondary data on banking companies listed on the Indonesia Stock Exchange from 2013 to 2021.  Design/Methodology/approach—The sample selection method used purposive sampling with several criteria, resulting in 383 participants. In addition, this study used simple and multiple linear regression analysis techniques. Finding—The results showed empirical evidence that a banking company's managerial strategy cannot increase its value. Political connections also negatively affect company values. Political connections tend to get convenience facilities from the government to reduce the company's value. The size of the company can increase its value.  Practical implications—This research can also provide input into making policies and regulations in Indonesia regarding managerial strategies, political connection practices, and company sizes related to company values. Originality/value—This research has implications for theoretical enrichment. The agency is mainly concerned with the performance of companies with political connections. In addition, it enriches stakeholders' theories about managerial strategies for company value by increasing company investment. Keywords — Managerial strategy, Political Connections, Company Size, Company Value Paper Type: Quantitative Research
Evolusi Akuntansi Keberlanjutan Aziza, Wulan Qur’Anie; Sukoharsono, Eko Ganis
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : CV. Ridwan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.244 KB) | DOI: 10.36418/syntax-literate.v6i10.4376

Abstract

Studi ini bertujuan untuk membangun evolusi akuntansi keberlanjutan dari pemikiran awal hingga pemikiran abad ke-21. Metode studi yang digunakan adalah pendekatan kualitatif jenis riset kepustakaan. Dan perolehan topic studi ‘Evolusi Akuntansi Keberlanjutan’ membahas pemikiran pebisnis yang berbasis perspektif economic bottom line dan berangsur berubah menjadi triple bottom line, hingga kemudian disempurnakan lagi menuju paradigm pentuple bottom line. Paradigm pentuple bottom line yang terdiri dari lima aspek yaitu ekonomi (profit), social (people), lingkungan (planet), spiritualitas (phropet), fenoteknologi (phenotechnology) merupakan aspek-aspek yang membangun praktik akuntansi keberlanjutan. Penambahan dua aspek terakhir masih tergolong baru keberadaannya. Adanya penambahan dua aspek tersebut mampu mendorong organisasi dalam meningkatkan pencapaian pembangunan berkelanjutan secara berkomitmen. Penerapan praktik akuntansi keberlanjutan yang baik tidak dapat terlaksana tanpa adanya pelibatan profesi akuntan yang memiliki kualifikasi yang cukup dalam menangani isu dan strategi keberlanjutan organisasi. Selain itu laporan keberlanjutan yang komprehensif dan material sebagai wujud riil dari praktik akuntansi keberlanjutan tidak akan terwujud tanpa adanya peranan akuntan yang mempunyai kompetensi yang memadai. Pada akhirnya studi ini menghasilkan temuan evolusi akuntansi keberlanjutan yang dimulai dari terciptanya landasan awal tanggungjawab social lingkungan organisasi hingga penerapan dan kendala praktik akuntansi keberlanjutan di abad 21 atau era saat ini.
Accounting Practices in the Golden Era of Sultan Babullah: The Sultanate of Ternate (1570-1583) Nawira Amalia Assagaf; Eko Ganis Sukoharsono; Zaki Baridwan
Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 2 (2020): September 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (603.204 KB) | DOI: 10.24815/jdab.v7i2.16761

Abstract

This study aims to explore the accounting practices and their development during the Ternate Sultanate of Sultan Babullah era (1570-1583). This period is a golden era as the sultanate was expanded from the north of Mindano to the south of Bima and from west of Makassar to the east of Banda. Using document analysis and interviews with the sultanate descent family member and historians as the primary source of data, this study employed ethno archaeological approach. The results revealed that accounting was understood in various types during the era that included economic transactions in traditional markets, the use of money for covering social needs, and taxation mechanisms. The sultanate also developed a well-arranged of taxation system where all types of taxation could be paid not only with money, but also by manpower for the Kadaton (or palace), goods, and kora-kora (or royal fleet).
Constructing The Understanding of Non-Positivist Research Paradigm and Method Eko Ganis Sukoharsono
The International Journal of Accounting and Business Society Vol. 30 No. 1 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2022.30.1.771

Abstract

Purpose—This research aims to build an understanding of non-positivist research paradigms and methods. The development of problems in society, especially those related to social problems, is increasingly complex. Design/methodology/approach - This research used an interpretive paradigm approach. The interpretive approach departs from efforts to seek explanations of social or cultural events based on the perspectives and experiences of the people being studied. Findings - The result of this research showed that the six paradigms that have been described, namely 1) Interpretive, 2) Phenomenology, 3) Symbolic Interactionism, 4) Critic, 5) Postmodernist, and 6) Spiritualist, have differences in their respective advantages and disadvantages. Practical implications - The focus of each existing paradigm is also different, so researchers must be careful when using it. Differences can start from how to focus the research theme to be explored to how the report pattern should be made. Thus, these developments may lead researchers to solve increasingly complex problems and find the root of the problem.
Evaluation and Analysis of Brawijaya University Sustainability Report Based on GRI Standards Yuli Puji Astuti; Eko Ganis Sukoharso; Zaki Bariduwan
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 1 (2023): October 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i1.220

Abstract

One of the derivatives of the practice of sustainability accounting is disclosing financial information, social information and environmental information in the form of a sustainability report. This study aims to evaluate sustainability reports at the university level based on the GRI Standards. This study uses a qualitative paradigm with data collection techniques using observation and document analysis. To analyze sustainability reports, this study used GRI Standards 2016. The results of this study concluded that the level of adherence to sustainability reports at Universitas Brawijaya was categorized as Well Applied because it was able to disclose GRI Standard indicators with a total disclosure of 86.03%. This result can be interpreted that the public sector, especially universities, has a very good ability to apply the concept of sustainability and can adopt the standard GRI in preparing its sustainability reports.
Analisis Sistem Informasi Berkelanjutan Menggunakan Perspektif Pentuple Bottom Line Pada Organisasi Pemerintah Daerah Puspita Arimbawani Iswanu; Eko Ganis Sukoharsono
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 2 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2022.1.2.21

Abstract

This study analyzes the implementation of sustainable information systems through a pentuple bottom-line perspective. The object of the survey includes the BKAD (Inter-Village Cooperation Agency) of Malang City. The study conducted through participatory observations and interviews analyzed how BKAD of Malang City implemented the 5Ps incorporated in the pentuple bottom line, namely prophet, people, planet, profit, and nanotechnology, each of which has different concepts yet supports each other. Every element is important to implement to support the organizational operations with faith in God, avoiding damaging the environment, benefiting society, and advancing technologically. Abstrak Penelitian ini bertujuan untuk menganalisa penerapan sistem informasi berkelanjutan menggunakan perspektif pentuple bottom line pada organisasi pemerintah. Objek penelitian ini adalah Badan Keuangan dan Aset Daerah (BKAD) Kota Malang. Penelitian ini dilakukan melalui observasi partisipatoris, maupun wawancara. Menganalisis bagaimana BKAD Kota Malang melakukan penerapan 5P yang terdapat dalam pentuple bottom line yaitu prophet, people, planet, profit, dan phenotecnology. Masing-masing dari unsur tersebut memiliki konsep yang berbeda namun mendukung satu sama lain. Setiap unsur penting untuk dilakukan untuk menunjang berjalannya organisasi yang sadar akan Tuhan, yang tidak merusak lingkungan, dapat bermanfaat kepada masyarakat, dan seimbang dengan kemajuan teknologi yang ada.
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.
Peran Moderasi Strategi Bisnis Di Antara Thin Capitalization Rule Dan Penghindaran Pajak Ranindya Hendrastuti; Eko Ganis Sukoharsono; Syaiful Iqbal
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 1 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i1.33041

Abstract

Purpose: This  study  aims  to  analyze the  effect  of  thin capitalization rule  on  tax avoidance  moderated  by  business strategy. Methodology/approach: The research method used is a quantitative approach with secondary data. Samples were taken  using  purposive  sampling and confirmatory factor analysis result ranking to  obtain  30  multinational companies   registered   on   the   IDX during  the  2014-2019  period excluded multinational companies which are not PMK-169 subject.  So, the total observations data is 180. The research analysis techniques using hierarchical regression analysis. Findings: The results showed that business strategy can moderate between thin capitalization rule and tax avoidance. The defender business strategy weakens the negative influence of the Thin Capitalization Rule on tax avoidance, whereas the prospector business strategy strengthens the negative influence of the Thin Capitalization Rule on tax avoidance. Practical implications: The government could consider easing the Thin Capitalization Rule for companies operating in business sectors dominated by prospectors and tightening the rules for companies operating in business sectors dominated by defenders. Originality/value: There    are    still   no    research references    regarding    thin capitalization rule    on    tax avoidance   moderated   by   business strategy.   This research develops previous research by adding business strategy with confirmatory factor analysis in the moderation model.
CONSTRUCTING A HIERARCHICAL PYRAMID OF CORPORATE SOCIAL RESPONSIBILITY: A MODEL FROM LEGAL AND ECONOMIC TO SPIRITUAL OBLIGATION Eko Ganis Sukoharsono; Purweni Widhianingrum; Alan Smith Purba
The International Journal of Accounting and Business Society Vol. 29 No. 1 (2021): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2021.29.1.8

Abstract

Purpose — The objective of the study is to construct a hierarchical pyramid of corporate social responsibility which provides a new model from economic to spiritual obligation of a corporation. Design/methodology/approach — The research method of the study utilizes an imaginary dialogue of the postmodernist paradigm. The imaginary dialogue is used of two persons which are an accountant and a stockholder of a company.Findings — The result of the study is a hierarchical pyramid of corporate social responsibility constructed. The study also defines detail of the levels. Firstly, the legal obligation is the basic obligation which a corporation has responsible for obeying the law. Secondly, the economic obligation is a corporate responsibility for accelerating economically and profitably for the corporation going concerned. Thirdly, the social philanthropic obligation is responsible for caring society as a large. Fourthly, the environmental obligation is responsible for preserving natural environments like a large. Lastly, the spiritual obligation is responsible for being fully aware of the internal corporation, society, environments, state, and God. Practical Implications — The hierarchical pyramid is a model of corporation obligations started from the level of legal, economic, Social philanthropic, environmental, and spiritual obligations. Originality/value — The model of this study is derived from the analysis of corporate obligation using a postmodernist paradigm.Keywords corporate, economics, postmodernism, economic obligation, spiritual obligationPaper Type Research Paper.
The Impact of Organizational Culture on Non-Financial Performance: A Mediation Effect of Sustainability Balanced Scorecard Measurements Ali Mohamed Alsawayeh; Eko Ganis Sukoharsono; Bambang Hariadi
The International Journal of Accounting and Business Society Vol. 31 No. 3 (2023): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2023.31.3.657

Abstract

Purpose—This research aims to illuminate the non-financial performance level in the hotel industry in East Java cities in Indonesia. That is, it aims to analyze the impact of organizational culture on non-financial performance by investigating the effectiveness of using Sustainability Balanced Scorecard (SBSC) measurements in assessing the relation between organizational culture and non-financial performance. Design/methodology/approach — This exploratory research examines a sample of 65 hotels operating in different targeted markets. In order to have a better understanding and provide a clear discussion related to these relationships in sufficient depth, the theoretical framework of this research has been designed and developed based on a wide review of relevant research, theories, and findings. The developed research framework adopts the mixed form of the contingency of  fit (selection and mediating-based interaction approaches) to investigate the contingency relationship. The survey questionnaire is distributed using an offline approach. Therefore, the collected data is analyzed by using the Partial Least Square Path Modelling (PLS-PM) method along with taking advantage of SmartPLS 3.0 Software. Findings — The findings indicated that organizational culture (Clan, Adhocracy, Market, and Hierarchy) has a positive and significant influence on the effective implementations and usage of Sustainability Balanced Scorecard Measurements, namely, financial, internal business process, customer, learning and growth, environmental, and community. These five perspectives of SBSC have a mediation-interaction relationship between the impact of organizational culture and the organizational non-financial performance levels. Therefore, SBSC measurements significantly and positively influence non-financial performance (product/ quality service level, customer satisfaction level, employee loyalty level, and social sustainability level). Practical implications—This research contributes empirically to the existing literature related to management accounting practices, and more particularly, evaluation and performance practices, by providing findings from developing countries and focusing on the SBSC’ measurements’ usage at hotel businesses operating in three cities in East Java. Originality/value —  The multiple evaluations and performance measurements of BSCS proved to be innovative business measurements to enhance the decision-making process and improve a business organization's overall value and performance. Thus, this research paper adopts the contingency model to determine the main internal contingency factor that explains the extent of SBSC measurements’ usage and the effective influence of SBSC measurements on non-financial performance levels. Keywords — Organizational Culture, Non-Financial Performance, Sustainability Balanced Scorecard’s Measurements, Hotel Industry, East Java, Indonesia. Paper type — Exploratory Research
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 Ali Mohamed Alsawayeh Amin Setyo Leksono Amma Fazizah Anandhayu Mahatma Ratri 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 Aziza, Wulan Qur’Anie Bagyo Yanuwiadi Bambang Purnomosidhi Bambang Purnomosidhi Bangun, Wike Benita Minggus Igakartika Bima Pratama Subiantara Cut Vifde Avriyani Siregar Darwis Said, Darwis Dewanggi, Astrid Dewi Liesnoor Setyowati 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 Fia Rahma Fibriyani Nur Khairin Fransiskus Randa Galih Rachmandy, SE Gloria Patricia Rantetoding Gustin Tanggulungan H. Mujirin M. Yamin Habib Muhammad Shahib Handojo, Shahab Rahmadianto Hari, Bambang Hariadi, 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 Iwan Triyuwono Iza Azmi Alfinovita Kadek Goldina Putri Dewi Kartika Febriyanti Keandre, Kian Kertahadi Kertahadi 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 Nining Ika Wahyuni Norhalida Novrida Qudsi Lutfillah Nur Nafiastuti Ristianti Nurkholis Hamidi Oktavia R. Lestari Oktavian Pasoloran, Oktavian Prasetio, Januar Eko Priyanto ,SE Purnomo Purnomo Purnomosidi, Dwi Cicilia Lingwits Purwanti , Lilik Purweni Widhianingrum Purweni Widhianningrum Puspita Arimbawani Iswanu Puspitasari, Soraya Anggun Ramadhan, Taufiq Ranindya Hendrastuti Rimi Gusliana Mais Rita Mutiarni Rita Yuliana Rizky Firmansyah Roekhudin, Roekhudin Rosidi Sahri Muhammad Saraswati, Erwin - Satrio, Ragil 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 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