Article Per Year (5 Year)
p-Index From 2020 - 2025
9.241
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 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

Published : 133 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 133 Documents
Search

 1   2   3   4   5 
TANGGUNG JAWAB SOSIAL PERUSAHAAN: AKTUALISASI AJARAN JAUDATUL ADA (PENYELESAIAN YANG BAIK) DALAM BISNIS (STUDI KASUS BSM) Mais, Rimi Gusliana; Ganis, Eko; Rahman, Aulia Fuad; Mulawarman, Aji Dedi
Jurnal Reviu Akuntansi dan Keuangan Vol 7, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (739.942 KB) | DOI: 10.22219/jrak.v7i1.14

Abstract

As a form of accountability for its economic activities, every company in the world must performCSR activities, including companies in Indonesia. Unfortunately, the values contained in current CSR reporting contain only secular activities, whereas Indonesia is a country with 200million Muslims who are entitled to use Islamic religious values in their lives that are includedin economic activities, including CSR. This study aims to find the appropriate Islamic valuesand can be applied in CSR activities. This study finds value in Islam that can be a referencecompany, in terms of this research is syariah bank, for CSR activities, namely the value ofJaudatul Ada (good settlement).Keywords: CSR, Islam, economy, Jaudatul ?Ada
PROGRAM KEMITRAAN DAN BINA LINGKUNGAN (PKBL) SEBAGAI IMPLEMENTASI TANGGUNGJAWAB SOSIAL BADAN USAHA MILIK NEGARA : STUDI PELAKSANAAN PKBL PERUM JASA TIRTA I Puspitasari, Soraya Anggun; Sukoharsono, Eko Ganis
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

PKBL  adalah program  tangggung  jawab  sosial BUMN  yang bersifat wajib dan diatur dalam  peraturan Menteri  BUMN  nomor  PER-05/MBU/2007.  Penelitian  ini  bertujuan untuk  memperoleh  pemahaman  mendalam  mengenai  pelaksanaan  dan pertanggungjawaban  kegiatan  PKBL  yang  dilaksanakan  oleh  Perum  Jasa  Tirta  I. Metode  yang  digunakan  adalah  studi  kasus  dengan    pendekatan  kualitatif  dengan paradigma  interpretif.  Data  diperoleh  melalui  observasi  semi  partisipan,  wawancara dengan  pegawai  perusahaan  dan  mitra  binaan,  serta  dokumentasi.  Hasil  penelitian menyimpulkan bahwa PKBL merupakan wujud tanggung jawab sosial perusahaan yang sudah  memenuhi  dimensi  triple  bottom  line.  Dimensi  sosial  dilaksanakan  melalui kegiatan  Bina  Lingkungan  dan  BUMN  Peduli,  dimensi  environmental  dilaksanakan melalui  kegiatan  penanaman  pohon,  dan  dimensi  financial  melalui  pemberian  kredit lunak dan pembinaan usaha kepada UKM. Laporan kegiatan PKBL disusun triwulanan dan  tahunan untuk diserahkan  langsung kepada Menteri BUMN dan diinput ke dalam portal PKBL.   Kata kunci : PKBL, pembinaan UKM, bantuan sosial, tanggung jawab sosial
STRATEGIES TO IMPROVE THE SUSTAINABILITY IN PROMOTING TRANSPARENCY, ACCOUNTABILITY AND ANTI-CORRUPTION: AN IMAGINARY DIALOGUE Sukoharsono, Eko Ganis
The International Journal of Accounting and Business Society Vol 26, No 1 (2018): 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.2018.26.1.3

Abstract

The paper is an imaginary dialogue. The dialogue is between two professionals: SDGist and Auditor. To bring up their imagination, postmodernism is used to explore the dialogue. Both are trying to discuss the current issues on SDGs. The objective of the paper is to explicate strategies to improve SDGs in promoting transparency, accountability and anti-corruption, which is in particular to promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels, especially on the Goal 16.4 to 16.6.The result of the dialogue, there are 9 strategies to improve the SDGs in promoting transparency, accountability and anti-corruption. They are the ICSP on SDGs Implementation: Socializing the Sustainability Reporting, implementing of e-government, promoting more investment, fitting policies nationally and internationally relevant to the goal 16.4 to 16.6, supporting inclusive growth and well being, ensuring the 5Ps’ sustainability, promoting partnerships, strengthening data availability and capacity, and facilitating follow up and review.
THE INFLUENCE OF CRITICAL FACTORS ON THE BEHAVIOR INTENTION TO COMPUTERIZED ACCOUNTING SYSTEMS (CAS) IN CEMENT MANUFACTURES IN LIBYA Abdullah Naheb, Omran; Sukoharsono, Eko Ganis; Baridwan, Zaki
The International Journal of Accounting and Business Society Vol 25, No 1 (2017): 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.2017.25.1.7

Abstract

Due to the rapid  change  in technology,  businesses  prefer  to track  monetary  transactions using computerized system and the advancements in information technology have eventually led to the introduction  of  Computerized  Accounting  Systems (CAS) to  help  produce  relevant,  trusted,  and representative  financial reports for both management and external users for decision-making without errors.  The shifting from conventional accounting system in Libyan organizations to Computerized Accounting Systems (CAS) resulted in some company’s staff’s resistance on the adoption of the new technologies. Therefore, this study aims to examine the Influence of Critical  Factors  on the Behavior Intention to Computerized Accounting Systems (CAS) In Cement Manufactures  In Libya which are, Performance    Expectancy,   Effort   Expectancy,   Facilitating  Conditions,   Self-efficacy  and   Task- technology fit (TTF) to accountant  Behavioral  Intentions  (ABI) of using (CAS) in Libyans cements organizations. This study utilized quantitative  research  method and survey questionnaires  distributed 240  forms to  employee  of in  accounting  and  finance  department  in  four  biggest  Libyan  cement manufacturers,  Al- Murgab,  Lubda,  Souk Al khamis  and  Zalitan.  The 189 returned forms were analyzed using PLS software.  The result  of analysis  hypothesis revealed  that  there  is a significant effect among  all  variables  to  Behavioral  Intentions,  but,  only,  Effort  Expectancy  does  not  have impacts   on   the   Behavior   Intention   to   Computerized   Accounting   Systems  (CAS)  In   Cement Manufactures In Libya.
EVALUATION OF TECHNOLOGY ACCEPTANCE MODELS ON ADMISSION OF E-PROCUREMENT INFORMATION SYSTEMS (Case Study in The Office of Goods and Services Procurement Work Unit, Haryati, Tati; Sukoharsono, Eko Ganis; Prasetya, Arik
The International Journal of Accounting and Business Society Vol 27, No 2 (2019): 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.2019.27.2.4

Abstract

With the existence of e-Procurement as part of e-Government, it is expected to be able to realize the efficiency and effectiveness of the procurement of goods and services at the Jayawijaya Regency UKPBJ Office. This system is expected to be able to help accelerate development in Jayawijaya Regency so that it does not lag far behind other regions. The aims of study is to evaluate the acceptance of the e-Procurement system by using the Technology Acceptance Model (TAM) at the Jayawijaya Regency UKPBJ office. By using a descriptive qualitative purposive sampling, and snowballing sampling approach with 16 informants, the researcher used triangulation, member checking, the audit trail, and prolonged engagement in the field as a test of credibility. The study shows that the implementation of e-Procurement at the UKPBJ Office is in accordance with existing regulations even though it has not run optimally because of the five principles of procurement of goods and services used, namely efficient, effective, transparent, open, competitive, fair and accountable, only the principle of efficiency, transparent, open and accountable achieved
INTERPRETIVE ETHNOACCOUNTING: UNDERSTANDING ETHNOGRAPHYIN THE ACCOUNTING RESEARCH FIELDS Sukoharsono, Eko Ganis
The International Journal of Accounting and Business Society Vol 22, No 1 (2014): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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

Abstract

The purpose of the paper is to explore a practical model of ethnography research method for ethnoaccountingsocial and culture. Ethnography is a aninterpretive account of what is lived and understood of a cultureof accounting phenomena. This culture is itself a contextual process that is ongoing, elusive and constantly modified.Ethnoaccounting is a terms used to elucidate where accounting phenomena contextually engaged in society and/ or organization.   Clear steps are introduced where an accounting researcher interested to become an accounting ethnographer. The steps are ranging from understanding the history of ethnography, variety ethnographies, and Preparing for ethnography, to interpretation and reflexivity. Two ethnoaccounting research are described to elucidate the use of ethnography in accounting fields which are Nestle’s creative shared value and the history of accounting practices in the era of the King of Udayana. In an essence, ethnography could provide a mode of social and cultural interpretations hidden in the accounting fields.
THE INFLUENCE OF FISCAL DECENTRALIZATION, ORGANIZATIONAL COMMITMENT AND LEADERSHIP STYLE ON THE PERFORMANCE OF REGIONAL APPARATUS ORGANIZATIONS (OPD) Trianda, Syahrial; Sukoharsono, Eko Ganis; Djamhuri, Ali
The International Journal of Accounting and Business Society Vol 26, No 1 (2018): 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.2018.26.1.6

Abstract

This study aims to examine the effect of fiscal decentralization, organizational commitment and leadership style on OPD performance. This study uses a quantitative approach with explanatory research which is useful to analyze how a variable affects other variables for hypothesis testing. Respondents in this study were Head of OPD (Echelon II and Echelon III) in Batu City Government, Malang City, and Malang Regency. Sampling technique used by using Saturated Sampling Method, using survey method to 120 Head of OPD. This research uses Structural Equation Modeling - Partial Least Square (SEM-PLS) analysis tool, with the help of WarpPLS 3.0 software. The result of hypothesis testing shows that fiscal decentralization has a positive effect on OPD performance. This means that with increased understanding of fiscal decentralization will be able to improve OPD performance. In terms of the type of leadership style itself shows good results and has a positive and significant effect on OPD performance. While the organizational commitment variable can not affect the performance of OPD.
THE “Green” TERM AND ACCOUNTING EDUCATION Khairin, Fibriyani Nur; Sukoharsono, Eko Ganis; -, Roekhudin -; Hariadi, Bambang -
The International Journal of Accounting and Business Society Vol 28, No 2 (2020): 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.2020.28.2.1

Abstract

AbstractPurpose – This paper aims to uncover the meaning of "green" through the point of view of accounting educators.Design/methodology/approach – Ecophenomenology is used as a methodology to uncover the meaning of “green” by involving three professors from several universities in Indonesia who focus on sustainability and green accounting as informants.Findings – This research shows that accounting educators provide a deeper meaning related to green, which in addition to considering the triple bottom line (3P) concept also includes values/beliefs as spiritual elements in it. "Green" is specifically interpreted as a process of harmony in life.Practical Implications – Finding of this research contributes to construct green accounting education’s form that not only focuses on the concept of business with 3P aspects but there is a spiritual aspectalization, so that accountants resulting from such education have a holistic view of their environment.Originality/value – Terminology in the field of green accounting is experiencing rapid development both in terms of meaning and new terms that emerge. Not much research has paid attention to the definition and meaning of the term yet, especially the term "green" itself. Whereas, the term and it’s meaning might impact to the development of green accounting education.Keywords – Accounting, Ecophenomenology, Education, Sustainability, TerminologyPaper Type – Research Paper
SUSTAINING A SUSTAINABILITY REPORT BY MODIFYING TRIPLE BOTTOM LINE TO PENTAPLE BOTTOM LINE: AN IMAGINARY RESEARCH DIALOGUE Sukoharsono, Eko Ganis
The International Journal of Accounting and Business Society Vol 27, No 1 (2019): 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.2019.27.1.7

Abstract

The study is an imaginary research dialogue. The dialogue is between two scholars: Senior and Junior Researchers. To bring up their imagination, postmodernism is used to explore the dialogue. Both are trying to discuss the current issues on Sustainability Report Disclosures. The objective of the study is to explicate Sustainability Report Disclosures by modifying Triple Bottom Line to Pentaple Bottom Line. Postmodernism is used to open our minds of research report writings and arguments by using dialogue to introduce Pentaple Bottom Line in Sustainability Report Disclosures.The result of the study is that Pentaple Bottom Line is a mode of comprehensive disclosures on the preparation of sustainability report by any organization either business or public, and either big or small. The Pentaple Bottom Line is 5 Ps: Planet, People, Profit, Phenotechnology and Prophet. Planet means to preserve natural environment as a balance of operational activities of an organizational contribution. People give its meaning that the balance with the welfare of people (internal and external organizations) or the community becomes important to contribute to the corporation. Proportion in providing justice in people's welfare is an effort to be balanced. Profit is an effort that is now dominant in achieving organizational performance must be balanced. Profit or welfare in economic aspects is important, but must be balanced with the other Ps. Phenotechnology is the fact that the existence or phenomenon of information technology must be an important part in maintaining the survival of the corporation. Prophet is a spiritual, mental, or spiritual balance in the process of preserving life of an organization.
AN IMAGINARY DIALOGUE ON CRITICAL ETHNOACCOUNTING RESEARCH Sukoharsono, Eko Ganis
The International Journal of Accounting and Business Society Vol 22, No 2 (2014): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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

Abstract

The paper is a response of an imaginary dialogue between Papi and Mami, where they are discussing Critical EthnoAccounting-Research. Its objective is to share on the critical paradigm on ethnography method. It is a critical incest between the two, and it is called critical ethno-accountinggraphy. It provides rich ways to conduct an accounting research. The paper addresses from how to start a critical ethno-accounting-graphy, how is as ethno accountinggrapher, as a fisthand, wilderness of techniques, analysis and writing. Finally some examples on critical ethnoaccounting-graphy research are given.
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