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 
E-BANKING IMPLEMENTATION AND TECHNOLOGY ACCEPTANCE IN THE RAFIDAIN AND RASHEED BANKS IN IRAQ: AN EMPLOYEE PERSPECTIVE Riyadh, Hosam Alden; Sukoharsono, Eko Ganis; Baridwan, Zaki
The International Journal of Accounting and Business Society Vol 23, No 2 (2015): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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

Abstract

In the third millennium, e-banking system has been ad- opted globally in the banking industry. On the other hand, Iraq as a nation with less developed IT adoption has not integrated this system in its banking services, instead of its current acknowledgement on the advantages of e-banking technology in competition among banking service provid- ers. In contrast, Iraqi banks still keep on adopting tradi- tional banking system to deliver the majority of their ser- vices which in this case are paper-based work system. This is greatly resulted from the hesitation of bank employees to adopt new banking technologies. This study aims to identi- fy the impact of hypothesis between e-banking system and Iraqi banks employee perspective. This study was conduct- ed by taking sample of employee from two biggest public banks in Iraq which are AL-RAFIDAIN and AL-RASHEED. A survey through questionnaires on the website was used as the instrument to collect the data were analyzed us- ing PLS software. Technology Acceptance model(TAM) as a basic foundation with independent variables Perceived Usefulness, Perceived Ease of Use, Perceived IT Beliefs and Task–Technology Fit, Attitude as Intervening and Inten- tion to Use as dependent variable. The result of hypothesis analysis reveals that there is a significant impact among all variables to attitude, but Perceived Ease of Use, it does not apply variable from those analysis it is depicted that Perceived Ease of Use does not impact to the perception of the implementation of e-banking system in Iraqi banks. Keywords:E-banking System, Acceptance Theory model (TAM), Perceived IT Beliefs, Task–Technology Fit, Attitude, and Intention to Use.
Environmental Accounting: A Map Of Environmental Regulations And Policies Of The Indonesian Central Government Sukoharsono, Eko Ganis
The International Journal of Accounting and Business Society Vol 13, No 2 (2005): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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

Abstract

This paper is mapping the environmental regulations and policies of the Indonesian Government. The regulations and policies are analyzed into the area of the environmental accounting. There are four direct regulations relating to environmental concerns: Code Number 23/ 1997 about Environment Management, Code Number 19/2004 about Forestry, Government Decree Number 74/ 2001 about dangerous and poisonous material management, and Environmental Minister Decree Number 113/ 2003 on Water Pollution Quality Standard of the businesses and/ or Coal Mining Activities. The regulations have potentials to support the development of environmental accounting to be implemented in the business activities in Indonesia.
NARCISSISM IN LOCAL BUDGETING: THE MIRROR AND MASK EFFECTSOF PUBLIC ASPIRATION FUND Pasoloran, Oktavian; Sukoharsono, Eko Ganis; Said, Darwis; Rura, Yohanis
The International Journal of Accounting and Business Society Vol 23, No 1 (2015): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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

Abstract

This study aims to interpret public aspiration fundin local budgeting in narcissism perspective. Discourse about "public aspiration fund”is a reality in budgeting leading to a contradiction, so the question is whether" public aspiration fund" that shows the reality in which the amount of funds used for realizing programs or activities in local government expressespublic needs and aspiration or contains another meaning related to personal interest and certain group interest. The research results provide an understanding that local budgets have potential to accentuate the "hall of mirrors". Public aspiration funds were created bybudgeting actors to express their identity as "the representatives" and to entrust the management to bureaucrats to "serve" public interests. However, in reality, the public aspiration funds have been part of an effort to serve their interests. The public aspiration fundhas become a simulacrumthat produces allthe fake deviated from the reference and create a mark as a mask, camouflage, or a mirage. Keywords: narcissism, budgeting, public aspiration funds, mirrors, masks
Accounting in a ‘New’ History: A Disciplinary Power and Knowledge of Accounting Sukoharsono, Eko Ganis
The International Journal of Accounting and Business Society Vol 6, No 2 (1998): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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

Abstract

There has been a growing number of research studies in accounting history challenging accounting researchers to re-examine extant explanations for the sustained emergence of accounting (eg., Hopwood [1985], Loft [1986], Miller and O'leary [1987], Miller, et al [1991], Stewart [1992], Hopper and Macintosh [1993]. and Tyson [1993]). These studies have criticised some traditional histories which are "ahistoricaI" and "antiquarian" in nature. They have questioned the methodological stance in exploring the history of accounting. This paper explores an alternative way researching phenomena in accounting under a Foucouldian view, a disciplinary power and knowledge. With this view, it would open accounting researchers‘ minds to being aware of the broader context of accounting in social phenomena. Accounting is no longer seen as only a technical and neutral apparatus. Accounting as a disciplinary power and knowledge appears not as a single dimensional aspect, but as a complexity of social, political, and economic phenomena in society.
A Critical Perspective Analysis Of Indonesian Accounting Thought: Some Preliminary Thoughts On The Search For Better Understanding Of Accounting In Practice Sukoharsono, Eko Ganis
The International Journal of Accounting and Business Society Vol 13, No 1 (2005): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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

Abstract

This paper provides some preliminary thoughts on a long-term qualitative research project investigating the development of Indonesian accounting thought. The first thought is to explicate accounting and its relation to the existing sociological perspective. Western and Indonesian sociological perspective are includes in analyses. The second thought is that the understanding of historical development of accounting in Indonesian is significantly needed for deeper analyses on the current development and problems of Indonesian accounting. It is also argued that accounting colonialism‟s legacy has much shaped the models of Indonesian accounting today. The third thought is that given the adoption of critical perspective, accounting in practice provides a richer picture. For example, accounting can be viewed as a central to the process of reality construction within an organization, shaping decision making in accordance with the value and perspective of the organizational and social reality.
A Crisis Or Critical Development In Accounting Thought ? Sukoharsono, Eko Ganis
The International Journal of Accounting and Business Society Vol 16, No 2 (2007): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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

Abstract

Much of debate have been raised regarding the radical development in accounting. This development provides a new perspective in conducting research into the realms of accounting practices. As opposite to the mainstream perspective,the postmodern perspective offers totality of relations (social, economic, political, and ideology) and advances the accounting researchers and practitioners to react into rational demands for useful information. Thus, it is irrationale if accounting today is said crisis theory, yet a critical development in accounting thought is much more rational words.
Metamorphosis of Social and Environmental Accounting: Constructing Sustainability Accounting with Spirituality Dimension Sukoharsono, Eko Ganis
The International Journal of Accounting and Business Society Vol 18, No 2 (2010): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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

Abstract

AbstractThe purpose of this paper is to examine the metamorphosis of social and environmental accounting into sustainability accounting. Postmodernism perspective is used to construct Sustainability Accounting with Spirituality Dimension, using the framework of James Cameron (2009) with his Avatar. Avatar as a work of postmodernism has stunned the world with its materialistic understanding (represented by “the sky” with the command of Colonel Miles Quaritch) and inhabitants of Pandora (with its beauty of social, environmental, spiritual life). Postmodernism in Avatar is able to foster the spirit of spirituality and transcendental spirit of nature and environment.By using the Avatar postmodernism metaphor, the paper concludes that sustainability accounting with spiritual dimension as a metamorphosis of social and environmental accounting could be used to report organizational activities. Principly, accounting events cannot be separated only with the economic dimension, but social, environmental dimensions, and even spiritual turned are also present at the organization’s event. The paper also argues that an organizational performance which has been dominated only by the measuring instruments of calculation of numbers and monetary figures will only make it “frozen”. Narrative, expressive, as well as contextual, are all equally to take an important part in the expansion of an organizational performance of reporting. If it is only an economic dimension, the organizational performance would be “dry”. The expansion to build the social, environmental, and spiritual dimension is a new generation of models in a way to express the organization’s events. All of these can be presented in the sustainability accounting reporting system with a spiritual dimension.
ANALYZING THE MEANING OF CAPITAL FOR FARMERS Rahma, Fia; Triyuwono, Iwan; 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.2019.27.1.2

Abstract

The objective of this research is to find out the meaning of capital for farmers, by using the logical reasoning analysis of bayani, burhani, and irfani initiated by Mohammad Abed Al Jabiri (1991). The process of finding out the meaning of capital by farmers is conducted by knowing and analyzing the capital of the informants obtained through in-depth interview and observation, using three types of logical reasoning which are bayani, burhani, and irfani. Through bayani logical reasoning, the researchers got the symbol of the meaning of capital conveyed by the informants and is examined by the text approach. Moreover, through burhani logical reasoning, analysis, the researchers explored the facts, conditions, and background of the informants' lives. The final step of data analysis in this research was gained through the irfani logical reasoning approach that was applied by the synchronization process of all information obtained using the researchers’ clarity of conscience to be able to draw a comprehensive conclusion. This research found the meaning of capital for Smartani group farmers is combination material capital and the determination to apply the science and experience in managing the resources they own well, by maintaining relationship with colleagues and community for the continuity of the farming business. Keywords: capital, farmers, bayani, burhani, irfani 
INTRODUCING INDONESIAN CRITICAL VIEWS FOR SOCIO-ENVIRONMENTAL ACCOUNTING STUDIES: INSIGHT FROM TAN MALAKA’S THOUGHT Shahib, Habib Muhammad; Sukoharsono, Eko Ganis; Achsin, M.; Prihatiningtias, Yeney Widya
The International Journal of Accounting and Business Society Vol 28, No 3 (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.2020.28.3.1

Abstract

Purpose  — This research tries to introduce one of the critical thoughts typical of Indonesia, namely Tan Malaka's view, which can be used in socio-environmental accounting studies.Design/methodology/approach  — This research uses a narrative literature review method, this article then compiles the Tan Malaka critical methodology pattern that focuses on the role of the government as a regulator, supervisor, and executor of socio-environmental issues to present an accountability framework for social-environmental issues to present an accountability framework for social-environmental issues.Findings  — This result of this research shows that the development of paradigmatic studies in the field of accounting opens up great opportunities to complement, refine and even present concepts to new accounting models that are in line with the demands of the times, as in this article shown, which borrows Tan Malaka's thoughts. This thought has a role as a methodological basis for presenting the concept of social-environmental accountability typical of Indonesia, which is strongly influenced by the active political movements of the elements of society.Practical Implications  — This research encourages the presence of socio-environmental accounting studies without forgetting the context of locality and the dynamic people's political aspirations.Originality/value  — In particular, the framework of this research is composed of the aspiration of people affected by socio-environmental problems that do the political movement, together with NGOs, to protest the socio-environmental issues.Keywords Socio-Environmental, Accounting, Critical, Methodology, Tan MalakaPaper Type Research Paper.
THE SHAPE OF ASSIKO’ KANA (Hybrid Contract) ON MAKASSAR NATIVES : ETHNOMETHODOLOGY PERSPECTIVE Syah, Sultan -; Sukoharsono, Eko Ganis; Saraswati, Erwin -; -, Roekhudin -
The International Journal of Accounting and Business Society Vol 28, No 1 (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.2020.28.1.1

Abstract

ABSTRACTPurpose — The purpose of this research is to discuss the accounting shari’a in assikko’ kana (hybrid contract) applied by Makassar natives by interpreting the existence of accounting in the trade activity area.Design/methodology/approach — In order to determine the existence of accounting, this research uses a qualitative method by using the ethnomethodology approach.Findings —  The result reveals that accounting is the accountability process of economic, social, cultural, and religious aspects of the trade activities, which also can be found in the kalula[1] system. The research also finds that the trade actors are highly committed to trusting each other even though they incur losses. Thus this indicates that sociability becomes their priority. In addition, there is one more important factor so-called papalele (shareholders) whos contribute to the run of activities.Practical Implications —  Banking, financial companies, and Islamic finance including capital owners can benefit from the preparation of assikko’ kana (hybrid contracts) so that the contracts made do not conflict with the prevailing Islamic ShariaOriginality/value —  a hybrid contract form applied to the flying fish fishermen community (patorani) is the result of acculturation between local culture and Islamic law. What's interesting is that the majority of Islamic banking and financial products and services are hybrid contracts, but the source of funding is still sourced from local investors (papalele). This paper tries to make a reality in the patorani community in establishing Sharia parameters, about how to combine more than one contract in one transactionKeywords Accounting Shari’a, Hybrid Contract, PatoraniPaper Type Research paper 
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