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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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REVEALING TAX AVOIDANCE IN THE FAMILY-OWNED COMPANY: ETHNOMETHODOLOGY STUDY Maron, Wempi; Sukoharsono, Eko Ganis
The International Journal of Accounting and Business Society Vol 24, No 2 (2016): 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.2016.024.2.06

Abstract

This paper dismantles the occurance of Tax Avoidance found in the family company in Malang. The method used in this research is etnomethodology, a method that is used to investigate indexical expressions and other practical actions as a unified settlement that is being done (the organized Tax Avoidance) and how to apprehed their everyday world. It is mentioned in the beginning that there are a number of factors which cause tax avoidance, that is a drive to "enrich" themselves faster, gluttony, stingy, and a number of lust rage. It is also revealed that the practice of trailing attitude is driven by a fact that there are companies which do not pay taxes but they are safe. The presence of the National Land Agency (Badan Pertanahan Nasional), local governments and tax officials who must be "serviced", in fact also trigger the occurrence of tax avoidance. These kind of activities were uncovered due to the fictitious reports. There were no data and report books, the bank account is mixed between the personal and company affairs. They create their own cheating reports which are set up by themselves. They even wish that the tax officials do not need to check the tax affairs in the company if it is possible. Thus, the data reported are all fictitious and the bank flux does not appear. They are all manipulative reports. The impacts of this situation are very much felt by the employees, such as the emergence of envy, suspicion among them, being tensed when they have to manipulate data, blaming on each other, and throwing out reponsibilities to each other. Psychologically, the impact to employees leads to being depressed and stressed due to the unclear payroll, resentmented, and hurt because of unfair treatments. Lastly, it is revealed that the solution to some of these problems are by apologizing and doing permissive attitude, such as “we apologize for any error, please help us, thank you profusely”, and any kinds of apologies which will get prevalent from others. Those attitudes are also followed by permissive attitudes, for instance stating that “what we are doing is an emergency, and that the condition is very much stangling making the company havino other better choice, so please understand”. As a practical implication, this Tax Avoidance practices can bring collusion, nepotism, and even corruptions to various stakeholders, such as National Land Agency (Badan Pertanahan Nasional), the local government, tax officers and tax consultants due to the susceptible of informal negotiation.
Bookkeeping to Professional Accounting: A University Power in Indonesia Sukoharsono, Eko Ganis
The International Journal of Accounting and Business Society Vol 8, No 1 (2000): 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 historical. lt explores the development of accounting from the mode of ‘bookkeeping’ knowledge to a ‘new’ disciplinary power of accounting in lndonesia. lt argues that after the independence of the Republic of Indonesia, 17 August 1945, a radical change of an accounting education discipline from the Dutch political administration to the indigenous Indonesian management was the main issue to a ‘new’ university system. The university became a ‘powerful’ system to transform bookkeeping tradition to accounting profession.
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
Constructıng a Sustaınabılıty Busıness Model of a Fertılızer Industry Based on Pentaple Bottom Lıne: an Imagınary Research Dıalogue Eko Ganis Sukoharsono
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.
TANGGUNG JAWAB SOSIAL PERUSAHAAN: AKTUALISASI AJARAN JAUDATUL ADA (PENYELESAIAN YANG BAIK) DALAM BISNIS (STUDI KASUS BSM) Rimi Gusliana Mais; Eko Ganis; Aulia Fuad Rahman; Aji Dedi Mulawarman
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
THE IMPLEMETATION OF CORPORATE SOCIAL RESPONSIBILITY (CSR) TO SOCIAL WELFARE (A Case Study at PT Petrokimia Gresik) NINDYA PRISANTI KARTIKARINI; Eko Ganis Sukoharsono
Jurnal Ilmiah Mahasiswa FEB Vol 4, No 1: Semester Ganjil 2015/2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (205.628 KB)

Abstract

In the current era, increasing the demands of balancing the relationship between the natural, social and economic is along with economic development and the needs of the community. The company is required to understand the principles and implementation of Corporate Social Responsibility (CSR), which the company must provide an active contribution and sensitivity to the environment in the surrounding areas, including human beings who live in that community. This study used a qualitative method for exploring phenomenon of the study, in this case the main phenomenon is CSR of PT. Petrokimia Gresik (PT.PKG). Company that becomes the object of this research is PT. PKG, which is engaged in the field of fertilizers and chemicals. The purpose of this study was to determine the application of CSR to the welfare of society and knowing the results of CSR programs implemented for the welfare of society. This study used data collection techniques are observation, in-depth interviews, documentation, and References review. The results obtained show that, first PT. Petrokimia Gresik has two programs in  which  Partnership  Program  and  Community  Development  which  is  supported  by  two divisions, namely the Bureau of CSR and PR. Both of these divisions collaborate in achieving the target of CSR is the harmonious relationship builds the economy and the mutualism symbiosis. Secondly, implementation CSR at PT. Petrokimia Gresik in accordance with the principles of CSR and regulations that SOE Ministry Decree number PER-05 / MBU / 2007 dated 27th April, 2007 on the Partnership Program and Community Development Enterprises. Program implemented by the company accepted by the public was supported by the achievement of the results of the satisfaction survey and the lack of friction between the company and the community.   Key words : Corporate Social Responsibility, CSR, BUMN, Social Welfare, PT. Petrokimia Gresik
IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY PADA PT. TELEKOMUNIKASI INDONESIA TBK Adrid Ascarya Mugandhi; Eko Ganis Sukoharsono
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 1: Semester Ganjil 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (88.625 KB)

Abstract

Penerapan  CSR kini telah menjadi suatu kegiatan strategis yang memiliki keterkaitan dengan pencapaian tujuan perusahaan dalam jangka panjang. Hal ini dikarenakan banyak  sekali  manfaat  penerapan  CSR  secara  benar  dan  konsisten. Salah  satu  perusahaan  di  luar  industri  yang dapat  melaksanakan CSR adalah perusahaan yang bergerak dibidang telekomunikasi, informasi, dan teknologi seperti Telkom. Selama ini yang terlihat praktik CSR pada perusahaan yang bergerak dibidang telekomunikasi dan informasi di Indonesia belum sepenuhnya sesuai dengan core business mereka, melainkan hanya terlihat sebagai penggelembungan image terhadap stakeholder dan masyarakat luas. Penelitian ini bertujuan untuk mengetahui dan menganalisis secara detail isi laporan keberlanjutan PT Telekomunikasi Indonesia terkait dengan implementasi Corporate social responsibility (CSR). Data  dalam  penelitian  ini  dianalisis  secara  kualitatif , yaitu  data sekunder yang berasal dari website PT Telkom Indonesia, terutama untuk data laporan keberlanjutan perusahaan pada tahun 2008-2010. Berdasarkan uraian mengenai implementasi corporate social responsibility yang telah dilaksanakan oleh PT Telekomunikasi Indonesia Penulis menyimpulkan bahwa TELKOM lebih memfokuskan pertanggungjawaban sosialnya dalam bidang pendidikan, kemitraan,dan isu lingkungan. Penulis melihat bahwa TELKOM ingin fokus pada tema besar CSR-nya yaitu “Membangun Indonesia Cerdas”.   Kata Kunci : Corporate social responsibility, Stakeholder, laporan keberlanjutan
THE INFLUENCE OF ISRA AWARD ON THE INVESTOR’S DECISIONS Muhammad Rizky Febrianto; Eko Ganis Sukoharsono
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.731 KB)

Abstract

This study aims to find the evidence whether the implementation of Indonesian Sustainability Reporting Award (ISRA) is able to affect the investor’s decision. This study uses the qualitative research method meanwhile, a content analysis of stock movement data for 5 days before and after the ISRA 2011 is chosen as the research measurement tool. ISRA itself constitutes an award held by the National Center for Sustainability Reporting (NCSR) which aims to motivate and accelerate the sustainability reporting of Indonesian companies by rewarding the outstanding attempts to communicate the corporate performance in three aspects (economics, social, and environment). Meanwhile, this award exists because Corporate Social Responsibility (CSR) activity that is undertaken by every company in Indonesia is required by the Government of Indonesia through the Law 25 of 2007 on Capital Investments and the Law 40 of 2007 on Limited Companies. It was found in this study that there was the difference in investor’s decision. Such decision was expressed in three different forms of reactions, namely positive reaction, no reaction, and negative reaction.   Keywords: Indonesian Sustainability Reporting Award (ISRA) 2011, Investor’s Decision, Content Analysis, Corporate Social Responsibility (CSR), Positive Reaction, No Reaction, and Negative Reaction.
AN ANALYSIS ON INTERNET-SUPPORTED ENVIRONMENTAL REPORT USING THE APPROACH OF MEDIA RICHNESS THEORY (Study on Mining Companies Registered in BEI) Muhammad Gilang Ilma; Eko Ganis Sukoharsono
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (367.349 KB)

Abstract

Mining industries are business entities that are highly sensitive towards environmental issues. The industries are expected to communicate the corporate environmental information to general stakeholders. The industries use internet as a medium for corporate communication. This study is aimed to  find out the extent of the potentials of the internet utilization as a communication media for environmental report conducted by  public mining companies in Indonesia. The study uses qualitative research method by conducting a media richness theory analysis.  The findings of this study indicate that currently, the potential of the web is not fully  utilised by companies for environmental communication.  Beneficial features of the internet to enhance the quality of corporate environmental communication process are still not been used by companies. Websites are more focused in maximizing internet features to communicate financial information to shareholders. Keywords: Mining, Communication, Environmental, Internet
The Analysis of Sustainability Balanced Scorecard To Measure The Company Performances ( A Case Study On PT Gagas Energi Indonesia ) Kartika Febriyanti; Eko Ganis Sukoharsono
Jurnal Ilmiah Mahasiswa FEB Vol 5, No 1: Semester Ganjil 2016/2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (579.024 KB)

Abstract

This study aims to analyze the performance appraisal of PT Gagas Energi Indonesia by using the concept of Sustainability Balanced Scorecard method. Sustainability Balanced Scorecard is a modification of the conventional Balanced Scorecard that have their own uniqueness which this method will be focusing exclusively assessment of the environmental and social aspects that are sometimes not considered by the company to run the business. Companies that use methods of sustainability balanced scorecard as a tool to measure the performance of the company, certainly capable of running even find the right strategy for their businesses when the company was facing a problem. To collect the data, the researcher, uses open ended questionnaires to 10 respondents consist of 5 employees and 5 customers of PT Gagas Energi Indonesia. The instrument of the questionnaires consist of financial perspective, customers perspective, internal business process perspective, learning and growth perspective, and sustainability balanced scorecard. The results of this study illustrate the good results and can indicate a pretty good number for each ratio or factor ratings in each perspective. However, pretty good is can not  a guarantee that the strategy used by the company was good. The company should continue to make a further assessment using the method of Sustainability Balanced Scorecard to get a much better value than before. Sustainability Balanced Scorecard would be better if done by considering the factors contained in the perspective of sustainability, especially environmental and social factors.Key word: Performance Assessment, Balanced Scorecard, Perspective, Sustainability factors, Sustainability Balanced Scorecard.
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