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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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FIXED ASSET MANAGEMENT ACCOUNTABILITY OF BATU CITY GOVERNMENT:........ Wijayanti, Rosari Luhlike; Sukoharsono, Eko Ganis; Hari, Bambang
The International Journal of Accounting and Business Society Vol 24, No 1 (2016): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

     The aim of this study is to describe and to analyze the accountability of Batu City Government’s fixed asset management. The objects of this study are concerned with the activities of Batu City Government’s fixed asset management centralized in BPKAD (regional institution of finance and asset management). Fixed asset management accountability in this study is concerned with legal and regulatory accountability, process accountability, program accountability, and policy accountability. It is a case study with Stewardship Theory as its analytical instrument. On the Stewardship theory, there are two values: a value of intrinsic and extrinsic. At the Batu City Government, the regional asset management scheme favors to the intrinsic value that are motivated to self-actualization and awards as it is compared with extrinsic values that is motivated to the monetary value. Nevertheless, Stewardship behavior has not underlined that all behaviors and activities are undertaken by the regional government so that the accountability that is achieved has not maximized yet. The results of this study on legal accountability show that 71% of the land assets have not possessed evidences of legal ownership yet. The process accountability, of the majority of the 13 asset management activities, has not possessed a SOP or groove established procedure as regional regulations so that the activities have only been carried out based the existing regulations. On the program and policy accountability that the government produced, Batu City Government has not consistently run the activities in accordance with the program set on RPJMP (government’s mid-term development plan), strategic plan and implementation of policies, and working plan. It has not been conducted maximally in accordance with the existing regulations.
Fishermen-Household‘s Accessibilities to Solving Problems of Their Poverty :A Case Study in the East Java Coastal Villages Muhammad, Sahri; lslamy, lrfan; Sukoharsono, Eko Ganis
The International Journal of Accounting and Business Society Vol 14, No 1 (2006): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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The objectives of the research are (1) to identify a change for bio-physic livelihoods. to solving their poverty and to disempowering home marine social economy, (2) to analyse factors influencing the strategy of resource usage and fishermen empowerment and (3) to analyse accessibilities of poor home fishermen in solving their needs. The research used a survey method and a poverty rapid appraisal (PRA). Primary data are collected from home fisherman respondents using Participatory Poverty Assessment {PPA) and Sustainable Livelihoods Approaches (SLA). Data was analysed using descriptive and inferential statistics with an analysis model of Ordinary Least Squares (OLS) and Two Stage Least Squares (ZSLS), and Structural Equation Modeling (SEM). The results of the first-year research are as follows: (1) exploitation pressures on coastal marine resources are very intensive and exceed maxirnum sustainable yield (MSY) (over exploited). (2) Fishing operations of the fishemien are far away fishing locations, quantity and fish-size are smaller. Some poor fisliermen solved their problems by using size~renovation of their ships and adjusting catching fish technology, fishing ground. post-harvest activities.
Analysis of Sustainable Development 2008 report of PT Holcim indonesia Tbk Based on Indicator Protocols of Global Reporting Initiative and Key Performance Indicators of Cement Sustainability Initiative Sukoharsono, Eko Ganis
The International Journal of Accounting and Business Society Vol 17, No 1 (2009): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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The  existence  of company  will  give  both  good  impact  and  bad  impact. For  the  good  impact,  company  can  be  a  tool  to  help  society  to  fulfill  their necessity.  In twentieth century, myriad of industrial company give bad impact on their existence.  They  don’t  care  with  natural  resources  they  use  to  provide something to  consumers  or don't consider employee,  environment,  consumers, or community as  significant thing to sustain their business.  The companies just take  natural  resources  as  many  as  they  need  to  process  for  their  economic activities  without  doing anything to  keep or make  renewable  natural  resources. As  for environment,  there are  many environmental  destruction  happening since the  companies  neglect  their  surroundings.  They only care for their own benefit. As a result, from the economic activities, companies provide externalities (Gray  et  al,  1996,  pg.  1)  -   consequences  of economic  activity  which  are  not reflected the cost borne by the individual or organization enjoying the benefit of the  activity)  as  impact  of  their  activities.  Many externalities make society affected by the impact.  Society  claims  to  get  the  companies  contribute  to surrounding  environment  where  the  companies  are  established.  Many cases show that the existence of company can make environmental destruction.  For example:  PT.  Lapindo  Brantas  on  their  case  of hot  mud.  The other cases are Newmont Minahasa Raya on Buyat Bay and PT.  Freeport on Papua.
Green Accounting in Indonesia: Accountability and Environmental Issues Sukoharsono, Eko Ganis
The International Journal of Accounting and Business Society Vol 15, No 1 (2007): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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The objective of the paper is to explore the growing concern of environmental issues in the Indonesian accounting discipline. The concern is based on the research finding of implementing EAPs (environmental accounting practices). It is argued that the green accounting in Indonesia is necessary for organisation’s accountability function and should be a key component in the corporate strategic process. Such a stance requires an appropriate approach in defining what is environment related to accounting aspects on decision making usefulness, accountability and relevance of information to users in the broader contexts.
Factors That Affect User Satisfaction Of Electronic Learning Management Systems (ELMSs) Riyadi, Riyadi; Nimran, Umar; Sukoharsono, Eko Ganis; Musadieq, Muhammad Al
JPAS (Journal of Public Administration Studies) Vol 5, No 1 (2020)
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (623.994 KB) | DOI: 10.21776/ub.jpas.2020.005.01.3

Abstract

This research intends to explore a variety of factors that may affect the satisfaction use of ELMSs. Therefore, various factors have been tested empirically by using another model approach integrated into a single model. Other variables that are still reliable for further research without changing the construct of the indicators are subjective norms, usability, perceived innovation and satisfaction. Some relationships between variables that have significant influence include usability on perceived innovation, perceived innovation on satisfaction. One relationships between variables that have a small influence subjective norms on perceived innovation.
ACCOUNTING PERSPECTIVE ON THE ISLAMIC-DRIVEN ACCOUNTABILITY IN A TRADITIONAL ISLAMIC ORGANISATION IN JAVA Prasetio, Januar Eko; Triyuwono, Iwan; Sukoharsono, Eko Ganis; Purwanti, Lilik
The International Journal of Accounting and Business Society Vol 29, No 2 (2021): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Purpose —  This study explores an accounting perspective on the Islamic-driven accountability in Gus Miek’s Jantiko Mantab community, a traditional Islamic organization in Java. The Jantiko Mantab is an East Java-based community initiated by KH. Hamim Tohari Jazuli (Gus Miek) in 1970s. Regardless of the unique and controversial method of Gus Miek, this community was selected as the object due to its progressive development in the Islamic movement on the number of followers especially in grass root and marginalized communities in Java. The study focuses on two main public activities of the Jantiko Mantab, which are continuously held from one place to other places, namely Al Quran recitation (Semaan) and praising Allah using holy sentences (Dzikrul Ghofilin) in the congregation.Design/methodology/approach —  This study is qualitative research with a spiritual paradigm approach and uses a spiritual perspective analysis method through tawasul, zikir, and syir (pray). The study is conducted through bibliography reviews, interviews, and direct observations.Findings —  The results of this study showed Religious activities within the community were experienced to gain a comprehensive understanding of the founder, leader, and member perspectives on the organization’s accountability. Accountability in Jantiko Mantab was understood as a formal aspect of accounting, such as financial reports, and also performed and nurtured in accordance to the human task as Khalifatullah fil Ardh. The concept of Khalifatullah fil Ardh is embedded in their community and considered as the accountability uniqueness of Jantiko Mantab.Practical implications — Semaan Al-Qur’an and Dzikrul Ghofilin of Jantiko Mantab should make a change in interpreting the concept of accountability that is currently loaded with capitalist interests by incorporating Islamic values sourced from Al Qur'an and hadiths.Originality/value — This Islamic value, which is also delivered and reflected by their leaders, is likely to drive the member perception of the organization's accountability. Keywords —  Accountability, Islamic value, Islamic organization, Indonesia. Paper type — Case Study
A HOLISTIC CONCEPT OF NEUROINCOME AS A SOLUTION OF THE “TYRANY BOTTOM LINE “IN WORKPLACE Leniwati, Driana; Sukoharsono, Eko Ganis; Prihatiningtias, Yeney Widya; Purwanti, Lilik
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.2020.28.3.3

Abstract

Purpose  — This research aims to formulate a holistic concept of neuroincome.Design/methodology/approach  — The data collected are from various commercial bank employees’ experience with variation grade and position, local and international bank in Indonesia. Based on a spiritualist paradigm, the data are analysed by intuition using Taubat, Zikir, Doa, and Tafakur (TZDT) method within the framework of Neuro-Psycho Spiritual (NPS) methodology. The NPS methodology is used as an integrated science to study humans holistically by including materialistic, psycho, and spiritual dimensions.  While the intuition in TZDT frame is a tool utilized to analyze data that relies entirely on God's guidance in the form of intuition and sense.Findings  — The result of the study is a holistic concept of neuroincome in the form of “extra” income and physical goods possible converted financially, earned by an individual as his/her working compensation stimulated by company’s tool/policy/system in workplace such as bonuses financially or bonus in the form of distribution of company shares, incentives, fringe benefits, performances allowances, job allowances, award, facilities and other related financial compensation. The positive stimuli happened if the nerves stimulate the release of hormone to perceive income in positive attitude such as empathy, helpful and sincerity. The negative stimuli happened if the nerves perceive the income excessively so it could make unethical actions or fraud. Then, qona’ah (sufficient sense) and modesty are found intuitively as a solution of “tyranny bottom line” in workplace. These attitudes stimulate a resurrection of the harmony of materialistic, psycho, and spiritual consciousness to live in a holistic way and bring closer to God in everyday working life.Practical Implications  — The holistic concept of neuroincome is explained through Neuro-Psycho Spiritual (NPS) methodology.Originality/value  — Authors are using various commercial bank employees’ experience with variation grade and position, local and international bank in Indonesia as their subject.Keywords Income, neuroscience, psychology, spirituality, spiritualist paradigm, consciousnessPaper Type Research Paper 
Organizational Culture, Governance Structure and Sustainability Disclosure Quality: Evidence from Indonesia, Malaysia, Singapore, and Thailand Shwairef, Abdalla Meftah; Abdulrahim, Mohamed Omar; Sukoharsono, Eko Ganis
Accounting Analysis Journal Vol 10 No 2 (2021): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i2.45846

Abstract

Sustainability disclosure has been an interesting topic and issue in this recent decades. This study aims to analyze the mediating effect of organizational culture in the relationship between governance structure and sustainability disclosure quality in four Asian countries: Indonesia, Malaysia, Singapore, and Thailand. The method for collecting data is documentation with secondary data. The data were obtained for the 2015-2019 period from the Indonesian stock exchange, Malaysia stock exchange, Singapore stock exchange, Thailand stock exchange, and other related sources comprising the company’s website. The results showed that the governance structure positively affects organizational culture that consists of clan culture, adhocracy culture, hierarchy culture, and market culture. Meanwhile, the significance values of the variables Board Size, Board Independence, Organizational Culture, Institutional Ownership, and Audit Committee, clan, adhocracy, and hierarchy and marker culture affect the sustainability of disclosure quality. This result indicated that implementing organizational culture and governance structure better will increase sustainability disclosure quality in these four Asian countries. Keywords: Governance Structure; Organizational Culture; Sustainability Disclosure Quality
PACITAN DISTRICT GOVERNMENT POLICY IMPLEMENTATION IN THE SUGAR COCONUT INDUSTRY PROMOTION AND DEVELOPMENT ON FTA *, Supomo; Sukoharsono, Eko Ganis; Bangun, Wike; Setyowati, Endah
The International Journal of Accounting and Business Society Vol 27, No 3 (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.2019.27.3.1

Abstract

The implementation of free trade agreements has consequences for product competitiveness, both competitiveness in the international market and competitiveness in the domestic market (Ministry of Trade of the Republic of Indonesia, 2011). An alternative strategy that can be done in an effort to deal with free trade is to create and produce superior products that are not the result of assistance from other countries, so that these goods have a strong bargaining position in the global economy. One industry that is local and has the advantage of this product is the coconut sugar industry. One of the best coconut sugar producers in Indonesia is Pacitan Regency. The importance of the industry based on coconut sugar for the people in Pacitan Regency has an important value, so that the function and role of the government is very much needed to increase the existing coconut sugar industry. The purpose of this study was to analyze the potential of coconut sugar SMEs in Pacitan District, analyze the constraints in the development of coconut sugar SMIs and analyze the role of local governments in facilitating coconut sugar SMEs. Retrieval of data in this study includes field observations, document studies and interviews with all stakeholders such as coconut sugar industry players, consumers, Micro Cooperative and Business Services and the Pacitan Regency Industry and Trade Office. Data analysis techniques use interactive analysis. Pacitan Regency is one of the best coconut sugar producing regions in Indonesia with a total of brown sugar industry which is as many as 5,115 units. This sugar industry can absorb 10,220 workers or 39.03% of the workforce in Pacitan Regency. This is due to the large number of raw materials in the area of Pacitan Regency. The coconut sugar industry is currently experiencing two obstacles in its production process and marketing. The Micro Cooperative and Business Office and the Pacitan Regency Industry and Trade Office in order to increase coconut sugar SMIs carry out coaching and facilitation. The guidance and facilitation includes training, work equipment facilities, product legality facilities, promotional facilities and capital facilities.
THE IMPACT OF COMPETENCIES, RISK MANAGEMENT AND AUDITORS INTERACTIONS ON INTERNAL AUDIT EFFECTIVENESS IN LIBYAN COMMERCIAL BANKS Ashour, Mohamad Salah R.; Sukoharsono, Eko Ganis; Ghofar, Abdul
The International Journal of Accounting and Business Society Vol 23, No 1 (2015): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Internal audit (IA) has become an important and integral function of organizations in achieving their objectives and protecting their assets. Nonetheless, IA effectiveness has received scant attention in the literature, especially in the context of developing countries such as Libya. The research aimed To analyze the impact of competencies of the internal audit team, risk management and interaction between internal auditors and audit committees on internal audit effectiveness in Libyan commercial banks. The research used the quantitative methodology for analysis.the sampling technique used in this research was random sampling. Participants in research included 105 auditors selected from branches of commercial banks in Libya. The research adopted the descriptive method using the survey from the commercial banks and its branches and analysing the impact of competencies, rick managment and auditors interection on internal audit effectivness. The results of this research showed that: firstly; Competencies of an Internal Audit team on Internal audit effectiveness  was significant and positive correlation. Secondly; Risk management on Internal audit effectiveness was higer significant and positive correlation. Thirdly; Interaction between IA and AC on Internal audit effectiveness was significant and positive correlation.Keywords: Competencies of Internal Audit team, Risk Management, Interaction between Internal Auditors and Audit Committees and Internal Audit Effectiveness.
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