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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

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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STUDI ETNOGRAFI AKUNTABILITAS SPIRITUAL PADA ORGANISASI GEREJA KATOLIK YANG TERINKULTURASI BUDAYA LOKAL Fransiskus Randa; Iwan Triyuwono; Unti Ludigdo; Eko Ganis Sukoharsono
Jurnal Akuntansi Multiparadigma Vol 2, No 1 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Etnographic Study of Spiritual Accountability on Catholic Church Inculturated by Local Value. This research aims to disclose spiritual acountability practice and reconstruct spiritual accountability concept from local value in a Catholic church community. Etnographic study is employed in this research. The interpretation of spiritual accountability understood by the community reflect individual relation to God (vertical relation) and is stated in the loyalty of community member to conduct religius activities, willingness to sacrifice for the continuing existence of the church, involvement to serve without reserve. Meanwhile, spiriual accountability concept is carried out by placing the church as tonkonan that conduct ritual activities as materialization of spiritual accountability. Studi Etnografi Akuntabilitas Spiritul pada Organisasi Gereja Katolik yang Ternkulturasi Budaya Lokal. Penelitian ini bertujuan untuk mengungkap praktik akuntabilitas spiritual dan merekonstruksi konsep akuntabiltas spiritual dari nilai budaya lokal melalui pendekatan interpretif dan metode etnografi pada sebuah komunitas organisasi Gereja Katolik. Studi etnografi digunakan dalam penelitian ini. Hasil pemaknaan akuntabilitas spiritual yang dipahami komunitas tersebut mencerminkan hubungan individu dengan yang Maha Kuasa (hubungan vertikal) dan dinyatakan dalam kesetiaan setiap anggota untuk menjalankan aktivitas religius, kerelaan berkorban demi keberlangsungan organisasi Gereja, ketertarikan untuk menjalani hidup bakti dan memberikan pelayanan dengan sepenuh hati. Sedang rekonstruksi konsep akuntabilitas spiritual dilakukan dengan menempatkan Gereja sebagai tongkonan yang menjalankan aktivitas ritus sebagai perwujudan akuntabilitas spiritual.

STUDI FENOMENOLOGI AKUNTABILITAS NON GOVERNMENTAL ORGANIZATION Ali Fikri; Made Sudarma; Eko Ganis Sukoharsono; Bambang Purnomosidhi
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

The purpose of this study is to investigate the phenomenon of accountability in non-governmental organizations (NGOs). It seeks to understand accountability practices in NGOs and the conditions that sustain those processes and practices. NGOs have become important institutions in world affairs because many criticisms and problems associated with this sector. The research executes phenomenology as the methodology for the inquiry. Fieldwork was undertaken in WWF organization. The results indicate that public requires behavioral accountability, rather than reporting.

MENGUAK DIMENSI KECURANGAN PAJAK Yenni Mangoting; Eko Ganis Sukoharsono; Nurkholis Nurkholis
Jurnal Akuntansi Multiparadigma Vol 8, No 2 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Menguak Dimensi Kecurangan Pajak. Penelitian ini menguak pemahaman wajib pajak pribadi serta konsultan mengenai fenomena kecurangan pajak. Metode pengumpulan data dilakukan dengan wawancara kepada informan, yang meliputi tiga wajib pajak dan dua konsultan. Analisis data dilakukan dengan interpretasi pemahaman subjektif informan yang kemudian diikuti dengan refleksivitas peneliti. Penelitian ini mengindikasikan bahwa bagi wajib pajak, kecurangan pajak dimaknai sebagai keterpaksaan, kesengajaan, ketidakrelaan, dan keagresifan petugas. Fenomena ini didukung oleh pemahaman konsultan bahwa kecurangan pajak adalah kebutuhan wajib pajak yang perlu didukung. Abstract: Reveals the Dimensions of Tax Fraud. This study reveals the notion of personal taxpayers and consultants about of tax fraud. Data collection methods were conducted by interviewing informants; there are three taxpayers and two consultants. The data analysis is done by interpretation of informants understanding which is then followed by the researchers' reflectivity. This study indicates that taxpayers think that tax fraud is interpreted as compulsive, deliberate action, unwillingness, and aggressive officers. This phenomenon is supported by the consultant's understanding that tax fraud is a need for taxpayers who must be supported.

PENGARUH KUALITAS SISTEM INFORMASI MANAJEMEN TERHADAP EFEKTIVITAS PENGAMBILAN KEPUTUSAN DALAM BIDANG PERKREDITAN Eko Ganis Sukoharsono
Akutansi Bisnis & Manajemen ( ABM ) Vol 7 No 2 (2000): Oktober
Publisher : STIE Malangkucecwara

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

Sistem informasi manajemen merupakan penerapan sistem informasi di dalam organisasi untuk mendukung informasi-informasi yang dibutuhkan oleh semua tingkatan manajemen. Informasi diperlukan karena pemakai yang dalam hal ini adalah pengambil keputusan, dihadapi oleh situasi ketidakpastian atau dihadapi masalah. Informasi diharapkan dapat bermanfaat untuk mengurangi ketidakpastian pemakai dan merubah harapan si pemakai. Informasi itu sendiri adalah data atau fakta yang diolah dan disajikan dengan cara tertentu sehingga mempunyai makna atau bermanfaat bagi si pemakai. Dalam kaitannya dengan aktivitas bisnis, kebutuhan akan informasi yakni informasi manajemen mutlak diperlukan. Ini disebabkan informasi manajemen merupakan petunjuk yang dapat memberikan dukungan bagi manajemen untuk pengambilan suatu keputusan bisnis. Pengaruh kualitas sistem informasi manajemen terhadap efektivitas pengambilan keputusan dalam bidang perkreditan adalah signifikan. Ini didasarkan pada persamaan yaitu : Y = 11,2245 + 0,9541X + e, dan telah dilakukan pengujian signifikan yang menghasilkan perhitungan, dimana t hitung (4,513) lebih besar dari t tabel (2,0294), yang berarti kalau variabel kualitas sistem informasi manajemen sama dengan 62 satuan, maka variabel efektivitas pengambilan keputusan dalam bidang perkreditan sama dengan 70,3787 satuan.

CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, INVESTMENT EFFICIENCY, INNOVATION, AND FIRM VALUE Dien Ajeng Fauziah; Eko Ganis Sukoharsono; Erwin Saraswati
Assets: Jurnal Akuntansi dan Pendidikan Vol 10, No 1 (2021)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v10i1.6259

ABSTRACTThis research purpose is to analyze the effect of Corporate Social Responsibility Disclosure on the value of environmentally risky companies, as those in agricultural, primary industry and chemicals, mining, property, real estate, and building construction sectors, listed on the IDX from 2015 to 2018 through investment efficiency and innovation. The results of the PLS analysis indicate that such disclosure positively and insignificantly affects firm value through investment efficiency. Better exposure and efficiency tend to increase substantial value, although the improvement is insignificant in the underinvestment scenario. Furthermore, the disclosure positively and significantly enhances firm value through innovations with research and development activities.ABSTRAKPenelitian bertujuan untuk menguji dan menganalisis pengaruh CSRD terhadap nilai perusahaan melalui efisiensi investasi dan inovasi pada perusahaan berisiko dalam hal dampak lingkungan seperti sektor Agriculture, Basic Industry dan Chemicals, Mining, Property, Real Estate dan Building Construction terdaftar di BEI tahun 2015-2018. Penelitian ini menggunakan metode PLS sebagai analisis data. Hasil penelitian menunjukkan bahwa CSRD berpengaruh positif dan tidak signifikan terhadap nilai perusahaan melalui efisiensi investasi, artinya semakin baik CSRD dan efisiensi investasi maka cenderung dapat meningkatkan nilai perusahaan, meskipun peningkatannya tidak signifikan pada skenario underinvestment dan CSRD berpengaruh positif dan signifikan terhadap nilai perusahaan melalui inovasi dengan aktivitas RnD.

Community engagement: Implementasi corporate social responsibility pada PT BNI (Persero) Tbk Magdalena Magdalena; Eko Ganis Sukoharsono; Roekhudin Roekhudin
Jurnal Ekonomi dan Bisnis Vol 22 No 1 (2019)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

This study aims to identify the Corporate Social Responsibility (CSR) disclosure and analyse its implementation in PT BNI Tbk regarding to the Community Engagement as well as its disclosure media. The data were collected through interview with the CSR staffs and direct observation on 3 locations of community groups where the program was implemented. This qualitative research applied content analysis method. The findings show that the community sub category in the sustainability report of PT BNI Tbk meets the GRI standart for the last three years (2015-2017). Furthermore, instead of “doing for the community”, CSR Kampoeng BNI applied “doing with the community” motto in implementing the program in order to encourage the community to be active and dynamic as well as not depends on the support from the government institutions and organizations.Penelitian ini bertujuan untuk mengetahui pengungkapan CSR PT BNI Tbk dan menganalisis pelaksanaan aktivitas CSR terkait Community Engagement, maupun media pengungkapannya. Penelitian ini dilakukan dengan mewawancarai staf CSR PT BNI Tbk dan observasi langsung ke 3 kelompok masyarakat penerima CSR PT BNI Tbk. Penelitian ini menggunakan metoda kualitatif dengan menerapkan content analysis. Hasil penelitian ini menunjukkan adanya kesesuaian laporan keberlanjutan PT BNI Tbk sub kategori masyarakat dengan standar GRI selama tiga tahun terakhir (2015-2017). Hasil penelitian selanjutnya menjelaskan CSR Kampoeng BNI melalui pembangunan yang lebih kepada “doing with the community” dibandingkan dengan “doing for the community” agar memacu masyarakat menjadi aktif dan dinamis serta tidak bergantung pada bantuan pemerintah atau organisasi-organisasi sukarela pemberi bantuan.

MITOS DI BALIK LAPORAN SOSIAL BANK SYARIAH Ary Yunita Anggraeni; Eko Ganis Sukoharsono; M. Achsin
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 7, No 1 (2019): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

This study aims to understand and interpret the social reports of one of the first Islamic banks in Indonesia contained in the annual report. The analytical tool used in this study is Barthes's semiotics through the stages of interpretation in a denotative and connotative manner. Interpretations made by researchers other than the text also include visual interpretations. In this study it was found that there were inconsistencies in the preparation of social reports, and there were texts and images which aimed to create, build and maintain the positive side of the company in the eyes of the public.

The Boom of Colonial Investment : Dutch Political Power in the History of Capital in Indonesia Eko Ganis Sukoharsono
The Indonesian Journal of Accounting Research Vol 1, No 1 (1998): JRAI January 1998
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.7

The paper is historical. It seeks to explore an understanding of accounting in the range of social and political contexts. Michel Foucault’s theory of “power and knowledge” relations is used to analyse this historical contexts. It argues that the Foucaultian “power and knowledge” analysis could provide a richer way of looking and understanding an aspect of the development of accounting in social and colonial-political contexts in Indonesia. The paper focuses on the case of Indonesian accounting history under Dutch colonialism. It argues that during the period of radical change of the Dutch social and political administration in Indonesia, accounting policies were developed which supported its effect on the Dutch large capital domination and profit orientation in the Indonesian archipelago. The process of Dutch capital accumulation in Indonesia was not used to the welfare of indigenous Indonesians, instead the capital was accumulated to colonise economic territories and mass production.

Accounting Practices and the Use of Money in the Reign of King Udayana in Bali: An Ethnoarcheological Approach I GUSTI AYU NYOMAN BUDIASIH; EKO GANIS SUKOHARSONO
The Indonesian Journal of Accounting Research Vol 15, No 3 (2012): IJAR September 2012
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.259

The study takes an ethnoarcheological approach to exploring the existence of accounting practices and the use of money in the reign of King Udayana (during the period 989-1011 Masehi).The period was considered important since it was the golden age of the Singhamandawa Kingdom in Bali where King Udayana successfully integrated Bali and Nusa Tenggara, and its influence reached East Java. King Udayana had a prominent role in the development of the economic, social, political and religious values of the people of Bali. It is concluded that using the ethnoarcheological approach, In the era of King Udayana, some clear pictures of the existence of accounting practices could be drawn. Accounting was understood in the era in various forms, including economic transactions in the traditional markets, the use of currency on many social occasions, and simple models of record keeping. It is also believed that King Udayana used religious values as the basis of people’s social and economic transactions. It is also found that in the reign of King Udayana, money in the form of coins was used intensively. Coins were minted using gold and silver plates as the local currency used strongly reflected the spiritual contexts which were highly respected by local community. The symbols on the coins had two similar patterns which were the same on both the left and right sides; on the gold coins they depicted life which has a balance between outward and inward or material and spiritual concepts. Similarly, the pattern featuring four sandalwood flower petals that was printed on silver currency as a sacred tree. Belief in this spiritual foundation was a very important concept to put into practice in order to obtain a balance between material and spiritual life. It is also believed that the accounting practices performed during the era of King Udayana also used the practice of balance. Transactions related to the use of currency trading were carried out between the kingdom and the villagers, as expressed in the inscription, showed how the empire really understood the meaning of well-being and balanced life.

Analysing the Potential of Blockchain for the Accounting Field in Indonesia Abdulrival Hartoyo; Eko Ganis Sukoharsono; Yeney Widya Prihatiningtias
Jurnal Akuntansi dan Keuangan Vol. 23 No. 2 (2021): NOVEMBER 2021
Publisher : Institute of Research and Community Outreach - Petra Christian University

This research aims to identify and analyze the potential of blockchain technology for the accounting field in Indonesia. This research was conducted at the Indonesian Blockchain Association. This research uses qualitative methods with the case study approach and analysis of making explanation strategies. The result of this study indicates that blockchain is applicable in Indonesia without having to use cryptocurrency as a payment tool. The result finds that blockchain can be used as a technology for Accounting Information System. One of the reasons is that all accounting transactions have the potential to be traceable with the blockchain. The data in this technology can be considered as relevant information due to the nature of blockchain as a technology that records and stores data that cannot be changed and manipulated. Blockchain will be used as a database and data procession will still be carried out by using the Accounting Information System. Blockchain is unable to automatically process data into information that may be needed in accounting. This research is expected to strengthen the theory related to blockchain as one of the accounting technologies, also to be an initial step in improving the concept of triple-entry accounting that is usable in Indonesia by using Blockchain which is supported by other platforms such as ERP and uses Token as the representative of assets or financial in recording transactions.

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

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