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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 TEMA (Jurnal Tera Ilmu Akuntansi) Indonesian Green Technology Journal 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 Economics and Business Journal 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 Earth & Planetary Sciences 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

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Constructing A Pyramid of Income: A Model From Materialistic To Spiritual Concept Sukoharsono, Eko Ganis
The International Journal of Accounting and Business Society Vol. 29 No. 3 (2021): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The Objective of the study is to provide the understanding and interpret income not only in terms of material. Material income may be at the initial level of an individual or organization's income. Without realizing the increase in the level of individual income is not only seen from the rise in material income, but several aspects must be met by individuals and organizations so that it reaches a higher level of income that can be seen from the perspective of humanists, socialists, post-modernists, and spiritualists. The method of the study utilizes the spiritualist paradigm in nature. It is used to build a pyramid model of the income hierarchy. This brings several issues from the materiality aspect to the concept of spirituality. The result of the study is to construct a pyramid of income concepts. The pyramid of income is starting from materialistic, humanistic, socialist, postmodenist, to spiritualist income. The pyramid is derived from a broad range of social awareness. Materilistic income is understood as a physical value of money earned. Humanist income is viewed that income should be distributed to all people and no one left behind. Socialist income is meant by which income is controlled by a state and then distributed to the people. Postmodernist income is understood as harmonious income relationships between social environment and natural environment distributions. Spiritualist income is viewed as having relationship with the connectedness of human nad God.
Accounting Practices in the Golden Era of Sultan Babullah: The Sultanate of Ternate (1570-1583) Assagaf, Nawira Amalia; Sukoharsono, Eko Ganis; Baridwan, Zaki
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 | 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).
Analysis of Corporate Social Responsibility at PT. Plantation X Based on the Perspective of "CSR Hierarchical Pyramid” Fu'adah, Silvissifa'il; Sukoharsono, Eko Ganis
Basic and Applied Accounting Research Journal Vol 4 No 2 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.02.03

Abstract

This study aims to analyze the implementation of CSR at PT Perkebunan Nusantara X (PTPN X) based on the CSR Hierarchical Pyramid perspective. This research is a qualitative library research with a case study approach. The data in this study are secondary data in the form of annual reports and sustainability reports of PTPN X for the 2020-2022 period collected through documentation. The results of this study indicate that (1) The results of the study indicate that almost all of PTPN X's CSR practices are in accordance with the CSR Hierarchical Pyramid which includes legal, economic, social philanthropy, environmental, and spiritual responsibilities. (2) PTPN X has fulfilled economic, environmental, and spiritual responsibilities (3) In legal responsibility, PTPN X has not disclosed the company's efforts to integrate with the customary laws of the community (4) In fulfilling social philanthropy responsibilities, gender equality indicators cannot be implemented optimally due to the inequality of employee gender ratios. Indicators of improving education and health quality have not been implemented consistently. (5) PTPN X has carried out spiritual responsibilities, this is reflected in policies and various activities based on policy values as God commands. (5) The results also prove that the concept of CSR Hierarchical Pyramid can be used as a model for implementing corporate CSR.
Constructing a Framework of PKTL Decision Support System Design Sukoharsono, Eko Ganis
The International Journal of Accounting and Business Society Vol. 33 No. 2 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.2.934

Abstract

Purpose — This study aims to analyze the development of young farmers in UB Forest as woodcraft souvenir producers by implementing a sustainable accounting model based on the pentuple bottom line. The study investigates the social, environmental, economic, technological, and spiritual dimensions influencing community empowerment and craft production. Design/methodology/approach — Using a participatory method involving the community and youth around UB Forest, data were collected through observations, training activities, and stakeholder engagement. The model applies the pentuple bottom line framework covering people (social), planet (environment), profit (economic), pheno-technology (technology), and prophet (spiritual) aspects. Findings — The study finds significant improvements in skills and awareness among the community and youth, sustainable use of natural resources, and increased income through woodcraft sales. Technological applications are in early stages with plans for modernization, while spiritual education supports the community’s resilience and values. The holistic approach fosters sustainable development compatible with environmental conservation and community welfare. Practical implications — This integrated accounting model empowers local communities by enhancing socio-economic welfare, preserving biodiversity, and promoting spiritual growth. The model provides a replicable framework for sustainable community development in natural resource-based industries, emphasizing the importance of multidimensional sustainability. Originality/value — This case presents a comprehensive application of the pentuple bottom line in community service, illustrating sustainability accounting beyond traditional financial metrics. It contributes novel insights into sustainable rural development linking spirituality with economic and environmental aspects in an emerging economy context.
What Has Been Discussed on Zakat Institutions? A Bibliometric Study Andriani, Andriani; Sukoharsono, Eko Ganis; Andayani, Wuryan; Roekhudin, Roekhudin
Journal of Islamic Monetary Economics and Finance Vol. 11 No. 4 (2025)
Publisher : Bank Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21098/jimf.v11i4.2683

Abstract

This study conducts a comprehensive bibliometric analysis of research on zakat published between 2011-2024 with the aims to map its intellectual structure, thematic evolution, and collaboration networks. Using science mapping principles, 312 documents from Scopus database are analyzed through co-authorship, citation counts, co-occurrence patterns, thematic analysis, and network visualization using R-based bibliometrix package and biblioshiny interface with AI-assisted visualization. Results reveal five distinct thematic clusters: social and psychological aspects of zakat compliance; digital transformation and technology adoption; institutional efficiency with Malaysian focus; financial governance and accountability; and macro-level zakat management in Indonesia. The field demonstrates remarkable growth with a 28.29% annual growth rate, dominated by Malaysian and Indonesian institutions accounting for over 65% of publications. Research evolution shows a progression from foundational governance issues (2011-2016) to strategic management (2016-2020) and contemporary digital innovation (2020-2024). The study identifies significant research gaps, particularly the absence of in-depth qualitative methodologies and limited cross-country comparative studies. This study offers novel insights into the evolution of zakat governance and highlights the need for interdisciplinary and cross-regional research to strengthen institutional relevance and inclusivity in zakat management. ACKNOWLEDGMENT The authors received the support funding for research, authorship and publication of this article from The Indonesian Education Scholarship (Beasiswa Pendidikan Indonesia), Center for Higher Education Funding and Assessment (Pusat Pelayanan Pembiayaan dan Asesmen Pendidkan Tinggi), Ministry of Higher Education, Science, and Technology of Republic Indonesia, and Endowment Fund for Education Agency (Lembaga Pengelola Dana Pendidikan). The authors gratefully acknowledge the support and facilities provided by UPT Perpustakaan Universitas Brawijaya in the completion of this article.
Development Of a Sustainability Accounting Model Based on a Pentuple Bottom Line for UB Forest Wooden Crafts Production Sukoharsono, Eko Ganis
TEMA Vol. 26 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.26.1.10

Abstract

This study aims to develop young farmers at UB Forest as souvenir wood craftsmen using a sustainable accounting model based on the triple bottom line. This study was conducted using a participatory method involving the community and youth around UB Forest. Community participation in the community service that has been implemented is quite high, indicated by the community's enthusiasm in carrying out a series of programmed activities. The results of this study are that the people (social) aspect focuses on improving the skills and insights of the community and youth around UB Forest regarding wood crafts and their potential for development. The planet (environmental) aspect focuses on utilizing UB Forest's natural resources without damaging the environment and biodiversity in UB Forest and practicing environmental sustainability. The profit (economic) aspect focuses on increasing income and creating alternative incomes for the community and youth in the UB Forest area. Increased income is obtained from the sale of wood crafts in the form of souvenirs and other products. The phenol technology aspect focuses on the introduction of new and modern technologies that can be used in the production process. Currently, modern technology cannot be used because the wood craft business is still in the development stage, so a technological needs analysis is needed first. Furthermore, the prophetic (spiritual) aspect focuses on enhancing the spirituality of the community and youth in the UB Forest area. This spiritual enhancement is implemented through religious education in the form of spiritual studies involving religious leaders.
Constructıng a Sustaınabılıty Busıness Model of a Fertılızer Industry Based on Pentaple Bottom Lıne: an Imagınary Research Dıalogue Sukoharsono, Eko Ganis
APMBA (Asia Pacific Management and Business Application) Vol. 9 No. 3 (2021)
Publisher : Department of Management, Faculty of Economics and Business, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.apmba.2021.009.03.6

Abstract

Sustainability as a business model is a strategic tools to obtain company long term goals. This study is a postmodern imaginary research dialogue. The dialogue is between two people: Sustainable Accountant, and Senior Businessman. This research dialogue is based on the uses content analysis to analyze the practice of building strategic management sustainability through sustainability reports in a main fertilizer company in Indonesia. Next, the result of content analysis is compared to the Pentaple Bottom Line values: Planet, People, Profit, Phenotechnology and Prophet, in form of imaginary research dialogue too. This study found that the fertilizer company as the object of this study has implemented well the Pentaple Bottom Line values from the strategical step to the implementation step, and finally, it is reflected in the sustainability report.
RESEARCH STUDIES IN DIGITAL ACCOUNTING: AN ANALYSIS FROM INCEPTION Indrayani; Eko Ganis Sukoharsono; Wuryan Andayani; Ali Djamhuri
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 4 No. 4 (2024): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v4i4.2477

Abstract

The long-term effects of accounting studies are related to digital accounting. Bibliographic evaluations haven't given much thought to how the literature on digital accounting has developed, nevertheless. A comprehensive summary of the evolution and advancement of the literature on digital accounting, based on the whole citation network, is given by several research reviews. The study investigates three areas: created and shared in research on digital accounting, subjects related to digital accounting covered in research on digital accounting, and qualities of digital accounting do writers in digital accounting research from different nations possess. 84 publications that were published between 2005 and 2023 and found in the Scopus database served as the basis for this bibliometric analysis. These results show that the first publications on digital accounting were books that were indexed by Scopus. These books covered fundamental subjects like accounting software, XBRL (eXtensible Business Reporting Language), and EDI, and they laid the groundwork for the field's subsequent development and dissemination. Despite this, the majority of publications on digital accounting concentrate on the same areas, such as business, management, accounting, computer science and economics, economics, and finance. The most popular subjects are blockchain, information technology, digital economy, accounting systems, accounting information, learning systems, e-learning, and digital technologies.
A COMPLIANCE–QUALITY ASSESSMENT OF ESG DISCLOSURE: EVIDENCE FROM BANK BRI UNDER SEOJK 16/2021 FRAMEWORK Satya Awang Kurniawan; Sukoharsono, Eko Ganis
Jurnal Akuntansi Kontemporer Vol. 18 No. 1 (2026): Jurnal Akuntansi Kontemporer
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v18i1.7658

Abstract

Research Purposes. This study analyzes Bank BRI’s ESG disclosure in terms of compliance with sustainability report presentation and ESG disclosure quality in its sustainability report for the period 2021 – 2023, based on SEOJK 16/2021. Research Methods This study employs a qualitative approach and content analysis. Research Results and Findings. The results show that Bank BRI has presented its sustainability report for the period 2021 – 2023 in accordance with SEOJK 16/2021, with consecutive scores of 80.13, 88.00, and 87.25 on a scale of 100. The ESG disclosure analysis identifies several areas that require special attention. The implications of this research are expected to be the basis for further research to measure and analyze corporate sustainability reports in Indonesia.
Exploring Ethical Leadership, Trust in Leadership, and Deviant Workplace Behaviour: A Qualitative Case Study within a Governmental MSME Office in Samarinda: Menelusuri Kepemimpinan Etis, Kepercayaan pada Pemimpin, dan Perilaku Menyimpang di Tempat Kerja: Studi Kasus Kualitatif pada Kantor Pemerintahan UMKM di Samarinda Kharisma, Yuphie; Sukoharsono, Eko Ganis
Center of Economic Students Journal Vol. 8 No. 4 (2025): October-December (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/m5x1we63

Abstract

Sektor usaha mikro, kecil, dan menengah (UMKM) memegang peran penting dalam perekonomian daerah, sehingga perilaku kerja pegawai pada instansi pembina UMKM menjadi krusial bagi kualitas layanan publik. Dalam praktiknya, pegawai dinas sering berada di antara tuntutan kepatuhan terhadap prosedur birokratis dan tekanan untuk memberikan pelayanan cepat dan fleksibel, sehingga membuka ruang munculnya workplace deviant behavior dalam bentuk deviasi prosedural ringan. Penelitian ini bertujuan memahami bagaimana pegawai Dinas Koperasi, Usaha Kecil, Menengah dan Perindustrian Kota Samarinda memaknai ethical leadership dan trust in leader, serta bagaimana kedua konstruk tersebut terkait dengan cara mereka menegosiasikan batas antara kepatuhan dan deviasi dalam pelaksanaan program dan layanan bagi pelaku UMKM. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus intrinsik melalui wawancara mendalam semi-terstruktur terhadap satu hingga dua pegawai yang diposisikan sebagai informan kunci dan dipilih secara purposive, kemudian dianalisis dengan analisis tematik. Hasil penelitian menunjukkan bahwa deviasi yang paling sering muncul berupa penyesuaian prosedural yang dinarasikan sebagai “keluwesan” demi kelancaran program, sementara pemimpin dipersepsikan menjalankan kepemimpinan etis yang terbuka, protektif, dan berkeadilan, antara lain melalui penolakan intervensi yang tidak etis dan penekanan pada dokumentasi sebagai bentuk akuntabilitas. Trust in leader memperkuat keberanian moral pegawai untuk menolak deviasi yang jelas merugikan, tetapi sekaligus dapat berkelindan dengan kompromi prosedural yang dipersepsikan pro-organisasi. Dengan demikian, kombinasi ethical leadership dan trust in leader berfungsi sekaligus sebagai rem terhadap deviasi destruktif dan sebagai energi pendorong bagi deviasi ringan yang dibingkai sebagai pengorbanan administratif demi kepentingan organisasi dan penerima manfaat.
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 Arief Rachmansyah 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 Brigitta Febriani 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 Eleonora, Luisa 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 Agung Omika Dewi I Gusti Ayu Nyoman Budiasih Imam Subekti Indrayani Iwan Triyuwono Iza Azmi Alfinovita Januarso, Widodo Kartika Febriyanti Keandre, Kian Kertahadi Kertahadi Kharisma, Yuphie Khusniyah Tri Ambarukmi Kliwon Hidayat Koderi Kusdi Rahardjo Lilik Purwanti lrfan lslamy Luchman Hakim 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 Moh. Khusaini 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 Rafi, Fariz Yusuf Ramadhan, Taufiq Ramadhani, Fadhila Puput 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 Sri Andarini 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 Wulan Andari, Retno 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