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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) 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

Eko Ganis Sukoharsono

Faculty Of Economics And Business Brawijaya University

Author-ID : 390583

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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KEARIFAN LOKAL SEBAGAI SIMBOL DALAM KEPUTUSAN KEBIJAKAN PENGANGGARAN DAERAH Sity Utami Makalalag; Eko Ganis Sukoharsono; Ali Djamhuri
Jurnal Akuntansi Multiparadigma Vol 11, No 2 (2020): Jurnal Akuntansi Multiparadigma (Agustus 2020 - Desember 2020)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2020.11.2.21

Abstrak: Kearifan Lokal sebagai Simbol dalam Keputusan Kebijakan Penganggaran Daerah. Penelitian ini bertujuan mendeskripsikan kearifan lokal perjanjian dodandian i paloko bo kinalang sebagai simbol pemerintah dalam pengambilan keputusan kebijakan penganggaran daerah. Metode yang digunakan adalah deskriptif kualitatif dengan melibatkan beberapa pemangku kepentingan terkait pemerintah Kota Kotamobagu sebagai informan. Penelitian ini menemukan bahwa perjanjian dodandian i paloko bo kinalang dipandang sebagai bentuk komitmen setiap pemangku kepentingan. Oleh karena itu, simbol Pemerintahan dipandang sebagai benteng komitmen yang telah disepakati bersama oleh masyarakat dan pemerintah agar terakomodasi pada peraturan daerah. Abstract: Local Wisdom as a Symbol in Regional Budgeting Policy Decision. This study aims to describe the local wisdom of the “dodandian i paloko bo kinalang” agreement as a symbol of the government in making local budgeting policy decisions. The method used is descriptive qualitative by involving several stakeholders related to the Kotamobagu City government as informants. This study found that the “dodandian i paloko bo kinalang” agreement is seen as a form of commitment of all stakeholders. Therefore, the symbol of government is seen as a bastion of commitment that has been mutually agreed upon by the community and government to accommodate local regulations.

PERILAKU KUASA EKSEKUTIF DAN LEGISLATIF DALAM PROSES PENYUSUNAN ANGGARAN PEMERINTAHAN DAERAH: PERSPEKTIF INTERAKSIONISME SIMBOLIK Abdur Razak; Unti Ludigdo; Eko Ganis Sukoharsono; Armanu Thoyib
Jurnal Akuntansi Multiparadigma Vol 2, No 3 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Perilaku Kuasa Eksekutif dan Legislatif dalam Proses Penyusunan Anggaran Pemerintahan Daerah: Perspektif Interaksionisme Simbolik. Penelitian ini bertujuan memahami perilaku kuasa eksekutif dan legislatif dalam proses penyusunan anggaran Pemerintahan Daerah Kota Mayapada.Analisis dilakukan dengan menggunakan metode interaksionisme simbolik dalam paradigma interpretif. Pengumpulan data dilakukan melalui wawancara dengan informan bagian penyusunan perencanaan dan penganggaran, yang didukung dengan observasi dan dokumentasi.Musyawarah perencanaan pembangunan (musrenbang) era reformasi diklaim menggunakan pendekatan partisipatif, tetapi masyarakat hanya dijadikan objek partisipasi.Telah terjadipengaburan yang disebut peneliti dengan “katarak”, dengan membangun interaksi pencitraan yang manis di depan publik dengan bahasa-bahasa hipokrit. Fakta sosial yang tergambarkan merupakan perilaku kuasa eksekutif dan legislatif dalam proses penyusunan anggaran.Abstract: Power of the Executive and Legislative Behavior in the Local Government Budgetary Process: Symbolic Interactionism Perspective. This study aims to understand the behaviour of the executive and legislative powers in the budgeting process in the Mayapada Urban Governance. Analyses were performed using the method of symbolic interactionism in the interpretive paradigm. The data was collected through interviews with informants on the preparation of planning and budgeting, which is supported by the observation and documentation. Development Planning Meeting (musrenbang) is claimed in the reformation era to have used participatory approach, but people were in fact still placed as participation object. There has been a blurring of reality which is named as ”cataract”, by building a sweet imagery interaction in public with hypocritical languages . Social facts illustrated are the behaviour of the executive and legislative powers in the budgeting process.

Phenomenology Study of Corporate Social Responsibility: Perspective of PT. Petrokimia Gresik Management Eko Widodo; Eko Ganis Sukoharsono; Kliwon Hidayat; M. Sasmito Djati
Wacana Journal of Social and Humanity Studies Vol. 20 No. 4 (2017)
Publisher : Sekolah Pascasarjana Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (997.889 KB)

This research approach is qualitative research based on phenomenology. The essence of phenomenological study is to describe the views, knowledge, as well as the interpretation of a concept or phenomenon of subjects with a particular phenomenon, therefore, this study aims to understand the meaning of the concept of corporate social responsibility from the perspective of PT. Petrokimia Gresik management. The results showed that PT. Petrokimia Gresik management interprets the concept of corporate social responsibility (1). as accountability to the government; (2). as accountability to shareholders; (3). as accountability to the public; (4). as accountability to the environment; (5). as accountability to employees; and (6). as accountability to customers.

The Role of Venture Capital on Start-up Business Development in Indonesia Meita Clara Wijaya Rosa; Eko Ganis Sukoharsono; Erwin Saraswati
Journal of Accounting and Investment Vol 20, No 1: January 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

This research aimed to determine the criteria used by venture capital before investing in start-up companies, and the role of venture capital as a supporter of the start-up companies in Indonesia. This research is qualitative descriptive with a case study research approach. It was conducted in the venture capital in the city of Jakarta, using interview to collect the data. The results of this research indicate that the criteria used by venture capital before carrying out the investment process are, seeing team members, the products to be offered, marketing and exit strategies. The role of venture capital is as a supporter of the start-up companies in Indonesia by helping their funding access, assisting them to grow, supporting networking activities and mentoring, and helping them to expand the market access for the start-up products.

Analysis of Environmental Accounting as a Form of Corporate Social Responsibility in Environmental Management Effort to Reduce Externalities Impact (Case Study In Rumah Sakit Islam Malang-UNISMA) Aji Kusuma M. Nur; Eko Ganis Sukoharsono
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 1: Semester Ganjil 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.131 KB)

The company is never separated from the environment. Their interaction often leads to serious problems. Negative impacts are called externalities. The magnitudes of the impact of externalities encourage the desire to exercise control over the activities undertaken by the company. Environmental accounting is defined as the prevention, reduction, or avoidance and impact on the environment. This research is a descriptive qualitative study using case studies method on Rumah Sakit Islam Malang-UNISMA. This study aims to determine how to conduct environmental management, the application of the concept of environmental accounting, and the form of the financial statements of the environment in the annual reports of Rumah Sakit Islam Malang-UNISMA. Problem analysis is done through the following steps: (1) observe and analyze a variety of environmental management activities (2) collect, identify, and analyze the environmental costs arising from the activities of environmental management (3) collect and analyze information regarding the reporting of environmental costs in the report annual financial. The survey results revealed that Rumah Sakit Islam Malang has not been seriously implemented the concept of environmental accounting. This can be seen in the identification of costs, there is no aspect of measurement and classification clear how a costs is categorized as environmental costs or not. This led that some environmental costs are not budgeted for in the annual budget of the hospital. The results also showed that the Rumah Sakit Islam Malang had not made the environmental financial report. Keywords: Environmental Accounting, The Effort of Environmental Management

The Development of Accounting Information System Flowcharts and Document Techniques of PT. Indostar Building Material Focusing on Revenue Cycle Eldon Darmatatya Andrianus; 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 (332.068 KB)

The objective of this study is to analyse AIS of PT. Indostar Building Material (IBM) in terms of the sales division and provide the new design of accounting system in order to minimize the number of threats in PT. IBM. In spite of getting a deep understanding to the AIS of PT. IBM, therefore Content Analysis was implemented in narrative way. After analysing the revenue cycle in PT. IBM, it is found that there are ineffective and inefficiency in the system. Hence, a new and applicable design of the AIS in terms of the sales division is presented in this study. Keyword: Accounting Information Systemn, Financial performance, Segregation of duties, Revenue cycle

THE IMPLEMENTATION OF CSR REPORT BASED ON TRIPLE BOTTOM LINE AND ISO 26000 (Case Study PT. Astra Tbk.) M. Satriyo Wicaksono; Eko Ganis Sukoharsono
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 1: Semester Ganjil 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (120.813 KB)

The study tries to analyses the implementation of corporate social responsibility (CSR) in PT Astra Tbk by using triple bottom line combined with ISO 26000. The author uses content analyses method. By using content analysis, it can be seen whether the CSR report made by PT Astra Tbk is in accordance with ISO 26000 or not. In fact, the results from the content analysis of CSR activity show that most of PT Astra Tbk activities have already been suitable with the indicator in ISO 26000, such as: organizational governance, labor practice, human right, customer issue, community development and environment issue. There are some indicators, however in the fair operating practices which are not published by this company in its indicator report of ISO 26000, such as anti corruption, fair operating practice, responsible political involvement and respect for property right. Key word: corporate social responsibility (CSR), triple bottom line, ISO 26000, secondary data, content analysis.

Analisa Penerapan Prinsip Good Coorporate Governance (GCG) Pada PT Bank Tabungan Negara (Persero) Tbk Galih Rachmandy, SE; Prof. Eko Ganis S., SE., M.Com.[Hons.], Ph.D.
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 1: Semester Ganjil 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penerapan good corporate governance telah menjadi isu sentral dalam menunjang pemulihan ekonomi. Seiring dengan pertumbuhan dan perkembangan ekonomi, perusahaan dituntut untuk dapat mengimbanginya. Maka diperlukan adanya sistem pengelolaan serta pengendalian manajerial yang tepat pada perusahaan. Dengan adanya tata kelola perusahaan yang baik (good corporate governance) diharapakan dapat memberikan dampak yang positif baik secara langsung maupun tidak langsung. Bank adalah lembaga intermediasi yang dalam menjalankan kegiatan usahanya bergantung pada dana masyarakat dan kepercayaan baik dari dalam maupun luar negeri. Dalam menjalankan kegiatan usaha tersebut bank menghadapi berbagai risiko, baik risiko kredit, risiko pasar, risiko operasional maupun risiko reputasi. Banyaknya ketentuan yang mengatur sektor perbankan dalam rangka melindungi kepentingan masyarakat. Untuk itu diperlukan good corporate governance sebagai syarat mutlak bagi dunia perbankan untuk berkembang dengan baik dan sehat. Penelitian ini bertujuan untuk untuk mengetahui sejauh mana penerapan prinsip Good Corporate Governance pada PT Bank Tabungan Negara (Persero) Tbk yang berpedoman pada pedoman umum good corporate governance indonesia tahun 2006. Jenis penelitian ini termasuk dalam penelitian kualitatif dengan menggunakan pendekatan studi kasus. Teknik pengumpulan data yang digunakan adalah Studi Pustaka atau Literatur (Library Research) dan Content Analysis. Hasil penelitian menunjukkan bahwa secara umum penerapan prinsip good corporate governance yang meliputi keterbukaan, akuntabilitas, pertanggungjawaban, independensi dan kewajaran pada PT Bank Tabungan Negara (Persero) Tbk dilaksanakan dengan cukup baik. Perusahaan memberikan tentang bagaimana penerapan dari masing-masing prinsip tersebut. Walaupun penerapannya sudah dikatakan cukup baik, akan tetapi adapun saran yang oleh peneliti, sebaiknya informasi yang diungkapkan dalam laporan tata kelola perusahaan disajikan lebih rinci dan detail. Tiap-tiap pos hendaknya diberikan penjelas sehingga para pengguna informasi tersebut lebih mudah memahaminya. Kata kunci: good corporate governance, BTN, keterbukaan, akuntabilitas, tanggungjawab, independensi, kewajaran.

WUJUD, MAKNA DAN AKUNTABILITAS “AMAL USAHA” SEBAGAI ASET EKONOMI ORGANISASI RELIGIUS FEMINIS Suryan Widati; Iwan Triyuwono; Eko Ganis Sukoharsono
Jurnal Akuntansi Multiparadigma Vol 2, No 3 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstract: Form, Meaning and Accountability “Amal Usaha” as Economic Asset for Feminist Religius Organization. This research explores the form, meaning and accountability of “amal Usaha” as economic assets in “Persyarikatan Aisyiyah” as religious organization. By using phenomenological approach, the results of the research shows that Aisyiyah as religious organization exerts efforts to gain profit to fulfill the organization need. Further findings show that, first, “amal usaha” as media to do God’s will in the form of “amal (worship)” and second “usaha (effort)” as an economic effort to gain fund. The economic effort needs accounting as accountability tools objective. This asset is expected to be appears in the syari’ah accounting study. Abstrak: Wujud, Makna dan Akuntabilitas “Amal Usaha” Sebagai Aset Ekonomi Organisasi Religius Feminis. Riset ini mengeksplorasi wujud, makna dan akuntabilitas dari “Amal Usaha” sebagai aset ekonomi di “Persyarikatan Aisyiyah” sebagai suatu organisasi religius. Dengan menggunakan pendekatan fenomenelogi, hasil riset ini menunjukkan bahwa Aisyiyah melakukan usaha mendapatkan laba untuk kepentingan organisasi. Temuan lebih lanjut menunjukkan bahwa, pertama, “amal usaha” merupakan media beribadah kepada Tuhan, dan kedua, ia merupakan usaha utuk mendapatkan dana. Usaha ekonomi ini membutuhkan akuntansi sebagai alat akuntabilitas. Aset ini diharapkan dapat muncul di studi akuntansi syariah.

HISTORIOGRAFI AKUNTANSI INDONESIA MASA MATARAM KUNO (ABAD VII-XI MASEHI) Novrida Qudsi Lutfillah; Eko Ganis Sukoharsono
Jurnal Akuntansi Multiparadigma Vol 4, No 1 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstract. Historiography of Indonesian Accounting in The Ancient Mataram Kingdom Era (VII-XI Century). Historiography or historical writing in the history of scienceis the culmination of the entire history of the research activities. Historiography accounting in Indonesia can be seen in the study of accounting history of the Singosari Kingdom (1222-1292) and the study of accounting history during the reign of King Udayana, Bali (989-1011). This study used social archeology method as an analytical tool to explore the accounting historiography in the Ancient Mataram Kingdom (8-11 centuryAD), focusing on Taxation Accounting. Recording and reporting activities of taxation as the royal income indicates that the activity occurs contains the value of “Sepi ing Pamrih, Rame ing Gawe". Abstrak: Historiografi Akuntansi Indonesia pada Masa Mataram Kuno (Abad VII-XI Masehi). Historiografi atau penulisan sejarah dalam ilmu sejarah merupakan titik puncak seluruh kegiatan penelitian sejarah. Historiografi akuntansi di Indonesia dapat dilihat pada penelitian tentang sejarah akuntansi masa kejayaan Kerajaan Singosari (1222-1292) dan penelitian sejarah akuntansi pada masa pemerintahan Raja Udayana Bali (989-1011 Masehi). Penelitian ini menggunakan metode sosial arkeologi sebagai alat analisis dalam mengeksplorasi historiografi akuntansi di Jawa masa Kerajaan Mataram Kuno (abad 8-11 Masehi), dengan fokus pada Akuntansi Perpajakan. Pencatatan dan pelaporan aktivitas perpajakan sebagai pendapatan kerajaan mengindikasikan bahwa aktivitas yang terjadi mengandung nilai Sepi ing Pamrih, Rame ing Gawe.

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 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 Avriyani Siregar, Cut Vifde Aziza, Wulan Qur’Anie Bagyo Yanuwiadi Bambang Hariadi Bambang Purnomosidhi Bambang Purnomosidhi Bangun, Wike Benita Minggus Igakartika Bima Pratama Subiantara 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 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 Nyoman Budiasih Imam Subekti Iwan Triyuwono Iza Azmi Alfinovita 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 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 Ramadhan, Taufiq 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 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

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