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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) 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
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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Implementation of Universal Standards on General Disclo- Sure of Donowarih Village Sustainability Reports, Karangploso District, Malang District Sukoharsono, Eko Ganis
The International Journal of Accounting and Business Society Vol. 32 No. 1 (2024): The International Journal of Accounting and Business Society (April 2024 - Aug
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.1.872

Abstract

Purpose: This study aims to describe the implementation of Universal Standards for Public Disclosure of Sustainability Reports in Donowarih Village, Karangploso District, Malang Regency. Method: The research employs a descriptive qualitative approach. It utilizes the existing standards in the Global Reporting Initiative (GRI) to measure the economic, social, and environmental dimensions of the indicators within the GRI framework. Findings: The study results indicate that the general disclosure of the sustainability report in Donowarih Village is currently well-implemented. Social and environmental reporting demonstrates the village's accountability actions concerning social and environmental aspects, encouraging all village officials to participate in sustainability reporting. Furthermore, regional autonomy in government appears highly effective in supporting the implementation of sustainable development based on concepts, programs, and strategies aligned with achieving sustainability reporting at the regional level. The implementation of the sustainability report signifies one way in which Donowarih Village is actively implementing the Sustainable Development Goals (SDGs). Practical Implications: This research provides valuable insights into the successful implementation of sustainability reporting at the village level. It can serve as a model for other villages and local governments in Indonesia to enhance their sustainability practices and reporting, ultimately contributing to broader national and global sustainability goals. Originality: While sustainability reporting in businesses is well-established, this study contributes to the literature by examining the implementation of such reporting at the village government level. This localized perspective offers a unique and valuable contribution to understanding sustainability practices within the context of local governance. Paper Type: This research can be classified as a case study within sustainability reporting and local governance.
PENGARUH PROFITABILITAS, TINGKATAN TIPE INDUSTRI, UKURAN PERUSAHAAN, DAN KEPEMILIKAN SAHAM PUBLIK TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT: (Studi Pada Perusahaan yang Terdaftar di BEI Tahun 2022) Febriani, Brigitta; Sukoharsono, Eko Ganis
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 1 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v16i1.11877

Abstract

Penelitian ini dimaksudkan untuk menguji faktor yang berpengaruh terhadap pengungkapan sustainability report yaitu, profitabilitas, tingkatan tipe industri, ukuran perusahaan, dan kepemilikan saham publik. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder berupa sustainability report perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun pelaporan 2022 yang disusun sesuai dengan standar GRI 2021. Sampel diambil dengan menggunakan teknik purposive sampling dengan jumlah sampel sebanyak 97 sampel. Penelitian ini dianalisis menggunakan analisis regresi linear berganda untuk mengetahui pengaruh variabel independen terhadap variabel dependen. Hasil dari penelitian ini adalah profitabilitas, tingkatan tipe industri, ukuran perusahaan dan kepemilikan saham publik berpengaruh positif terhadap pengungkapan Sustainability Report. Perusahaan dengan profitabilitas yang lebih tinggi, ukuran perusahaan yang lebih besar, dan porsi kepemilikan saham publik yang lebih banyak akan meningkatkan pengungkapan informasi sustainability report perusahaan sebagai bentuk tanggung jawab kepada stakeholder. Perusahaan dengan tingkat tipe industri high profile memiliki risiko menimbulkan kerusakan lingkungan dan mempengaruhi masyarakat sehingga akan meningkatkan pengungkapan sustainability report untuk mendapatkan legitimasi masyarakat.
Sustainable Development Strategy for Small Medium Industry Based on Ecology in Malang District Purnomo, Purnomo; Sukoharsono, Eko Ganis; Yanuwiadi, Bagyo; Koderi, Koderi
Jurnal Pembangunan dan Alam Lestari Vol. 16 No. 1 (2025): Jurnal Pembangunan dan Alam Lestari
Publisher : Postgraduate School of Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jpal.2025.016.01.08

Abstract

Ecology-based Small and Medium Industries (SMEs) in Malang Regency are currently facing challenges related to environmental issues. Sustainable area development is the development of the SMEs area that purnomomachung@gmail.com the ecological dimension, the economic dimension, the social dimension, the infrastructure dimension, and the legal and institutional dimension. Sustainable development strategy to ensure the sustainability of future generations. The research objective is to provide natural resources according to ecological or environmental factors and improve an area or region's economic and social quality. The research method uses a qualitative approach. Development of small and medium-sized industrial estates based on superior products sourced from the availability of raw materials in an area. Industrial ecological zone for Small and Medium Industries (SMEs). The study's results link the availability of raw materials, the production process, and the community's consumer needs. Integrating processes in industrial estates that become a single unit can simplify the management of SMEs, increase industrial capabilities from waste management, marketing, licensing, and capitalization, and become a liaison for SMEs in the Malang Regency. Keywords: ecology, featured product, small and medium industry, sustainable development
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

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Pengaruh Kepemilikan Institusional, Komposisi Dewan Komisaris, Kinerja Perusahaan terhadap Luas Pengungkapan Corporate Social Responsibility di dalam Sustainability Report pada Perusahaan Manufaktur yang Terdaftar di BEI Sari, Ati Retna; Sutrisno, .; Sukoharsono, Eko Ganis
Jurnal Aplikasi Manajemen Vol. 11 No. 3 (2013)
Publisher : Universitas Brawijaya, Indonesia

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

Abstract

Business firm development in Indonesia shows rapid progress. CSR (Corporate Social Responsibility) is an issue that attracts enormous interest, particularly in Indonesia; in addition, Corporate Social Responsibility itself is the responsibility of the company in general. The development causes companies are compelled to disclose their social responsibility report.In Indonesia, how far a company should handle the CSR has become interesting an interesting discussion, as considering that there is a lack of research on the factors that affect the disclosure extent of the corporate social responsibility. The purpose of this study is to examine the effect of corporate governance (institutional ownership and the composition of the board of commissioners) and firm performance (ROE and ROI) as well as the size of the company to the extent of disclosure of Corporate Social Responsibility in the Sustainability Report. The data used are secondary data from published financial statements; in addition, the observed reports are financial statements published in 2000-2011. The sample numbers of the firm in this study are 39 companies. This study uses multiple regression data analysis techniques. The test results reveal that from the observed variables, there are three variables that influence the disclosure extent of the Corporate Social Responsibility in the Sustainability Report. Those three variables include Institutional Ownership, ROE and ROI. There is no significant relationship between board composition and firm size with the extent of Corporate Social Responsibility disclosure in the Sustainability Report.
Criticism of Accountability in Social Forestry Partnership from Habermas Perspective Ramadhan, Taufiq; Sukoharsono, Eko Ganis; Purwanti, Lilik
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 19 No 2 (2025)
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v19i2.2259

Abstract

This study aims to reveal the reality of accountability of the LMDH Wono Lestari forestry partnership and criticize the practices that occur from Habermas' perspective. This research uses a qualitative method of critical paradigm case study. The research site is at LMDH Wono Lestari, Burno Village, Lumajang Regency. Informants consisted of representatives of the new LMDH management, old LMDH members, Perum Perhutani employees, agricultural commodity offtakers, and the community. Data analysis uses Jurgen Habermas' critical perspective. Accountability practices such as transparency and LMDH functions do not work. Likewise, there is low member participation, lack of management participation, and work plans that are not running well. The above causes internal and external conflicts for LMDH. It is necessary to update regulations and clarify the profit-sharing mechanism regarding the Forestry Partnership between LMDH Wono Lestari and Perum Perhutani in terms of accountability and transparency, such as the involvement of the Village Government as a partnership supervisor, as well as instilling honesty and expecting blessings from the Forestry Partnership.
Is TCR effective in reducing tax avoidance in Indonesia? Hendrastuti, Ranindya; Sukoharsono, Eko Ganis; Iqbal, Syaiful
The Indonesian Accounting Review Vol. 14 No. 1 (2024): January - June 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i1.4226

Abstract

Thin capitalization is a tax avoidance technique using funding sources that prioritize debt over capital. Thin capitalization can be used as a technique to avoid taxes because there is a difference in treatment between debt and capital as a source of funding in tax regulations. Thin capitalization rule (TCR) is domestic tax system to reduce thin capitalization. This study aims to examine the effect of implementing thin capitalization rules on reducing tax avoidance in Indonesia. This study is a quantitative study. The data used are secondary data obtained from multinational companies listed on the IDX from 2013 to 2020 by excluding companies that are excluded from PMK-169: bank companies, financing institutions, insurance, reinsurance, operating in the oil and gas mining sector, companies whose entire income is subject to final tax, and infrastructure. The data analysis method used in this study is regression using the eviews 12.0 program. The results show that the implementation of thin capitalization rule (TCR) does not reduce tax avoidance. These results provide empirical evidence that the government need to consider using thin capitalization rule with the interest to Earnings Before Interest, Tax, Depreciation, and Amortization (EBITDA) rule mechanism rather than the Debt-to-Equity Ratio (DER) rule mechanism and arm’s length rule mechanism.
Analysis Of the Implementation of Determination of Usage Status of State-Owned Assets Through Siman Version 2At The Ministry of Public Works Setyaningsih, Rayi; Ganis Sukoharsono, Eko; Iqbal, Syaiful
The International Journal of Accounting and Business Society Vol. 33 No. 1 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.1.901

Abstract

Purpose — This paper aims to analyze the implementation of Usage Status Determination of State-Owned Assets (PSP BMN) using the SIMAN Version 2 application at the Ministry of Public Works, as part of Indonesia's digital public sector transformation. The study evaluates this system's effectiveness, challenges, and sustainability dimensions. Design/methodology/approach — Employing a qualitative case study, the research integrates the Technology Acceptance Model (TAM) to assess perceived usefulness, perceived ease of use, user attitudes, behavioral intentions, and actual usage. Data were collected through in-depth interviews and documentation, and the Pentuple Bottom Line sustainability framework was applied for comprehensive evaluation. Findings — SIMAN Version 2 enhances bureaucratic efficiency, transparency, and accountability in asset management. The system also fosters moral responsibility but faces persistent technical and non-technical obstacles, including system stability, data migration, and limited human resources. Integrating both TAM and sustainability frameworks reveals the significance of user acceptance and broader public value. Practical implications — The study highlights the importance of continuous system improvement, user training, and sustainable technology development in public sector digitalization. Integrating technological and value-based approaches is crucial for ethical and practical information system implementation in government asset management. Originality/value — This research applies a multidisciplinary approach by combining TAM and the Pentuple Bottom Line in evaluating a national digital public asset management system. It provides novel insights into technology acceptance, sustainability, and ethical governance practices in Indonesia’s public sector digital transformation.
Analisis Kinerja Keuangan Perusahaan Makanan Dan Minuman Sebelum Dan Selama Pandemi Covid-19 Yusuf Akbar, Muhammad Rifky; Sukoharsono, Eko Ganis
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 2 (2023): 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.2023.2.2.152

Abstract

This study aims to compare the financial performance of food and beverage subsector companies before and during the Covid-19 pandemic measured by financial ratios. The population in this study include all food and beverage subsector companies listed on the Indonesia Stock Exchange between 2019 and 2020, from which the samples of 18 companies are selected through purposive sampling. As the results of the Kolmogorov-Smirnov normality test exhibits that the data in this study are not normally distributed, a non-parametric test, called wilcoxon signed rank test, is conducted. The results of this study indicate that financial performance as measured by Return On Equity (ROE), Net Profit Margin (NPM), and Total Asset Turnover (TATO) shows significant differences before and during the Covid-19 pandemic, whilst, this is not the case for financial performance as measured by Current Ratio (CR) and Debt to Equity Ratio (DER).
Factors Influencing User Adoption Of E-Payment: A Study Of Linkaja In Institut Teknologi Telkom Purwokerto Mundita Assandy, Agil; Ganis Sukoharsono, Eko
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 1 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.1.489

Abstract

The increasing use of e-payment systems emphasizes the need to understand the factors that drive user adoption, as these systems provide efficient and convenient financial transactions. This study explores the determinants influencing the adoption of LinkAja at Institut Teknologi Telkom Purwokerto (ITTP) in 2023, utilizing the Technology Acceptance Model (TAM). Key constructs analyzed include perceived usefulness, ease of use, trust, risk, attitude, and behavioural intention. The study involved a population from ITTP, with a sample of 100 participants selected through convenience sampling. A quantitative approach was employed, collecting data via structured questionnaires and analyzing it using Partial Least Squares (PLS) modelling. The findings indicate that perceived usefulness, ease of use, and trust positively and significantly influence attitudes, which in turn affect the behavioural intention to adopt e-payment systems. On the other hand, perceived risk did not significantly impact user attitudes, likely due to increasing trust in digital platforms. These results highlight the need to design e-payment systems that are user-friendly, transparent, and trustworthy. Providers are advised to focus on enhancing utility, ease of understanding, and reliability to foster positive user attitudes and encourage adoption.
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 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 Iwan Triyuwono Iza Azmi Alfinovita 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 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 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