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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 TEMA (Jurnal Tera Ilmu Akuntansi) 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 Journal of Islamic Monetary Economics and Finance 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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PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN DAMPAKNYA TERHADAP REAKSI INVESTOR Yuliana, Rita; Purnomosidhi, Bambang; Sukoharsono, Eko Ganis
Jurnal Akuntansi dan Keuangan Indonesia Vol. 5, No. 2
Publisher : UI Scholars Hub

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

Recently, Corporate Social Responsibility (CSR) idiom can be easily found in many accounting literatures. It refers to the idea that the firm could not be separated with its environment. CSR is the responsibility o f business organization to involve in protecting environment and social welfare. In fact, many firm s in Indonesia have already applied the disclosure o f CSR, even ju st in a simple ways. The objective o f this research are: (1) to identify the corporate/ firm characteristics including corporate/ firm size, profitability, size o f the board o f commissioners, and public ownership influences to the depth o f CSR disclosure, (2) to determine the impact o f CSR disclosure to investor reaction influences in terms o f abnormal return and trading volume activity. The sample o f this research are 116firm s listed in Indonesia Stock Exchange. Partial Least Square (PLS) is used to test the hypothesis. Based on data analysis, I fin d that the firm characteristics, including profile and public ownership have a significant positive influence on CSR disclosure. And also, this research shows that the scope o f CSR disclosure has a significant influence on investors reactions.

NEW OUTLOOK FOR SHARIA COOPERATIVE PERFORMANCE MEASUREMENT IN INDONESIA Rita Mutiarni; Ubud Salim; Eko Ganis Sukoharsono; Mintarti Rahayu
Eksis: Jurnal Riset Ekonomi dan Bisnis Vol. 16 No. 2 (2022): October 2021 - March 2022
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/eksis.v16i2.962

Cooperatives are one of the supporters of the economy in Indonesia, but unfortunately, so far the development of cooperatives in Indonesia, especially sharia cooperatives, is still not good. This is based on a report issued by the office of cooperatives and micro, small and medium enterprises in Indonesia which states that the development of cooperatives in Indonesia is still slow. This can be seen from the financial statements of cooperatives which are used as indicators by the government to measure the performance of cooperatives, especially sharia cooperatives. This paper provides a new perspective to measure the performance of cooperatives, not only from financial indicators but also from non-financial indicators. This is because cooperatives are not purely business organizations to seek profit from their business activities, but also have a social mission for the stakeholders in the cooperative. Keywords: new outlook, measurement, cooperative, sharia, non-financial indicator.

PROPOSING SPIRITUALITY AS THE ‘SOUL’ OF CORPORATE SOCIAL RESPONSIBILITY ACCOUNTING Ajeng Kawitaning Negari; Eko Ganis Sukoharsono; Ali Djamhuri
Jurnal Akuntansi Multiparadigma Vol 13, No 2 (2022): Jurnal Akuntansi Multiparadigma (Agustus 2022 - Desember 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2022.13.2.17

Abstrak – Mengajukan Model Spiritualitas sebagai 'Jiwa' Akuntansi Tanggung Jawab Sosial PerusahaanTujuan Utama - Penelitian ini bertujuan untuk mengetahui implementasi akuntansi Corporate Social Responsibility (CSR) dan mengembangkan model akuntansi CSR berbasis nilai spiritual yang dimodifikasi dari CSR Hierarchical Pyramid.Metode – Penelitian ini adalah penelitian studi kasus yang datanya dikumpulkan melalui proses dokumentasi dan wawancara. Beberapa pihak dari sebuah perusahaan tambang menjadi informan pada penelitian ini.Temuan Utama - Perusahaan telah memenuhi tanggung jawab hukum, ekonomi, sosial, filantropi dan lingkungan. Tanggung jawab ini didasarkan pada nilai-nilai spiritual. Penelitian ini juga memberikan model baru yaitu akuntansi CSR berbasis spiritual.Implikasi Teori dan Kebijakan - Penelitian ini menyiratkan bahwa nilai-nilai spiritual menjadi landasan pelaksanaan akuntansi CSR. Selain itu, model akuntansi CSR berbasis nilai-nilai spiritual dapat diterapkan untuk mendapatkan praktik CSR yang lebih baik.Kebaruan Penelitian - Penelitian ini memberikan model akuntansi CSR berbasis spiritual melalui pendalaman implementasinya. Abstract – Proposing Spirituality as the 'Soul' of Corporate Social Responsibility Accounting Main Purpose - This study aims to determine the implementation of Corporate Social Responsibility (CSR) accounting and develop a spiritual value-based CSR accounting model modified from the CSR Hierarchical Pyramid.Method – This research is a case study research whose data is collected through the documentation and interview process. Several parties from a mining company became informants in this research.Main Findings - The company has fulfilled its legal, economic, social, philanthropic and environmental responsibilities. This responsibility is based on spiritual values. This study also provides a new model, namely spiritually based CSR accounting.Theory and Practical Implications - This study implies that spiritual values are the basis for the implementation of CSR accounting. In addition, a CSR accounting model based on spiritual values can be applied to get better CSR practices.Novelty - This study provides a spiritually based CSR accounting model through deepening its implementation.

The Effect Of Sustainability Reporting Practices On The Quality Of CSR Disclosures In Banking In Indonesia Wiwik SARASWATI; Eko Ganis SUKOHARSONO; Erwin SARASWATI; Arum PRASTIWI
International Journal of Environmental, Sustainability, and Social Science Vol. 3 No. 3 (2022): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v3i3.264

Corporate social responsibility (CSR) has helped produce corporate banking social responsibility activities. However, even so, some aspects of the disclosure still do not meet the quality of reporting. This study aims to analyze the influence of CSR reporting practices and the quality of disclosures on banking companies in Indonesia. This study used as many as 383 samples of banking companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2021. This study seeks to investigate the use of three CSR reporting practices: stand-alone reports, assurance, and reporting guidelines. The study results show that banking companies have carried out CSR reporting properly and following the Global Reporting Initiative (GRI) standards but have not fully used assurance services to assess the quality of report disclosures. Banking companies in preparing CSR reports do not present the quality of information properly, so the implementation of sustainability reporting practices has not met the criteria. Banking companies meet the obligation to disclose CSR reports to improve performance. GRI disclosures are more likely to be balanced and have comparative capabilities. The results of this study support the increasing use of CSR reporting practices as a useful tool to improve the quality of CSR reporting in Indonesia.

Evolusi Akuntansi Keberlanjutan Aziza, Wulan Qur’Anie; Sukoharsono, Eko Ganis
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : CV. Ridwan Publisher

Studi ini bertujuan untuk membangun evolusi akuntansi keberlanjutan dari pemikiran awal hingga pemikiran abad ke-21. Metode studi yang digunakan adalah pendekatan kualitatif jenis riset kepustakaan. Dan perolehan topic studi ‘Evolusi Akuntansi Keberlanjutan’ membahas pemikiran pebisnis yang berbasis perspektif economic bottom line dan berangsur berubah menjadi triple bottom line, hingga kemudian disempurnakan lagi menuju paradigm pentuple bottom line. Paradigm pentuple bottom line yang terdiri dari lima aspek yaitu ekonomi (profit), social (people), lingkungan (planet), spiritualitas (phropet), fenoteknologi (phenotechnology) merupakan aspek-aspek yang membangun praktik akuntansi keberlanjutan. Penambahan dua aspek terakhir masih tergolong baru keberadaannya. Adanya penambahan dua aspek tersebut mampu mendorong organisasi dalam meningkatkan pencapaian pembangunan berkelanjutan secara berkomitmen. Penerapan praktik akuntansi keberlanjutan yang baik tidak dapat terlaksana tanpa adanya pelibatan profesi akuntan yang memiliki kualifikasi yang cukup dalam menangani isu dan strategi keberlanjutan organisasi. Selain itu laporan keberlanjutan yang komprehensif dan material sebagai wujud riil dari praktik akuntansi keberlanjutan tidak akan terwujud tanpa adanya peranan akuntan yang mempunyai kompetensi yang memadai. Pada akhirnya studi ini menghasilkan temuan evolusi akuntansi keberlanjutan yang dimulai dari terciptanya landasan awal tanggungjawab social lingkungan organisasi hingga penerapan dan kendala praktik akuntansi keberlanjutan di abad 21 atau era saat ini.

Accounting Practices in the Golden Era of Sultan Babullah: The Sultanate of Ternate (1570-1583) Nawira Amalia Assagaf; Eko Ganis Sukoharsono; Zaki Baridwan
Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 2 (2020): September 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

This study aims to explore the accounting practices and their development during the Ternate Sultanate of Sultan Babullah era (1570-1583). This period is a golden era as the sultanate was expanded from the north of Mindano to the south of Bima and from west of Makassar to the east of Banda. Using document analysis and interviews with the sultanate descent family member and historians as the primary source of data, this study employed ethno archaeological approach. The results revealed that accounting was understood in various types during the era that included economic transactions in traditional markets, the use of money for covering social needs, and taxation mechanisms. The sultanate also developed a well-arranged of taxation system where all types of taxation could be paid not only with money, but also by manpower for the Kadaton (or palace), goods, and kora-kora (or royal fleet).

Evaluation and Analysis of Brawijaya University Sustainability Report Based on GRI Standards Yuli Puji Astuti; Eko Ganis Sukoharso; Zaki Bariduwan
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 1 (2023): October 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i1.220

One of the derivatives of the practice of sustainability accounting is disclosing financial information, social information and environmental information in the form of a sustainability report. This study aims to evaluate sustainability reports at the university level based on the GRI Standards. This study uses a qualitative paradigm with data collection techniques using observation and document analysis. To analyze sustainability reports, this study used GRI Standards 2016. The results of this study concluded that the level of adherence to sustainability reports at Universitas Brawijaya was categorized as Well Applied because it was able to disclose GRI Standard indicators with a total disclosure of 86.03%. This result can be interpreted that the public sector, especially universities, has a very good ability to apply the concept of sustainability and can adopt the standard GRI in preparing its sustainability reports.

Analisis Sistem Informasi Berkelanjutan Menggunakan Perspektif Pentuple Bottom Line Pada Organisasi Pemerintah Daerah Puspita Arimbawani Iswanu; Eko Ganis Sukoharsono
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 2 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2022.1.2.21

This study analyzes the implementation of sustainable information systems through a pentuple bottom-line perspective. The object of the survey includes the BKAD (Inter-Village Cooperation Agency) of Malang City. The study conducted through participatory observations and interviews analyzed how BKAD of Malang City implemented the 5Ps incorporated in the pentuple bottom line, namely prophet, people, planet, profit, and nanotechnology, each of which has different concepts yet supports each other. Every element is important to implement to support the organizational operations with faith in God, avoiding damaging the environment, benefiting society, and advancing technologically. Abstrak Penelitian ini bertujuan untuk menganalisa penerapan sistem informasi berkelanjutan menggunakan perspektif pentuple bottom line pada organisasi pemerintah. Objek penelitian ini adalah Badan Keuangan dan Aset Daerah (BKAD) Kota Malang. Penelitian ini dilakukan melalui observasi partisipatoris, maupun wawancara. Menganalisis bagaimana BKAD Kota Malang melakukan penerapan 5P yang terdapat dalam pentuple bottom line yaitu prophet, people, planet, profit, dan phenotecnology. Masing-masing dari unsur tersebut memiliki konsep yang berbeda namun mendukung satu sama lain. Setiap unsur penting untuk dilakukan untuk menunjang berjalannya organisasi yang sadar akan Tuhan, yang tidak merusak lingkungan, dapat bermanfaat kepada masyarakat, dan seimbang dengan kemajuan teknologi yang ada.

LUCA PACIOLI’S RESPONSE TO ACCOUNTING WHEREABOUT: AN IMAGINARY SPIRITUAL DIALOGUE Eko Ganis Sukoharsono
Jurnal Akuntansi Multiparadigma Vol 3, No 3 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Respon Luca Pacioli terhadap Keberadaan Akuntansi: Sebuah Dialog Spiritual Imajiner. Artikel ini merupakan dialog spiritual imajiner. Dialog dilakukan antara dua keberadaan spiritual yang disebut sebagai Luca Baru dan Luca Lama, keduanya mahasiswa akuntansi pada Fakultas Ekonomi dan Bisnis. Luca Pacioli, yang diklaim sebagai penemu akuntansi, baru saja mencoba mengeksplorasi apa yang dimaksud dengan akuntansi di tahun 1494. Luca Lama adalah mahasiswa doktor yang sedang mencari identitas baru akuntansi sedangkan Luca Baru baru saja mengetahui keberadaan akuntansi yang ‘bersinar’. Spiritualitas digunakan untuk menurukan dialog imajiner atara keduanya. Tidak ada luka diantara keduanya.Abstract: Luca Pacioli’s Response to Accounting whereabout: An Imaginary Spiritual Dialogue. The paper is an imaginary spiritual dialogue. The dialogue is between two spiritual persons indicated as Luca Baru and Luca Lama, both are accounting students at Economics and Business Faculty. Luca Pacioli claimed as the founding father of accounting was trying to explore what was meant by accounting in 1494, whereas Luca Lama is a doctoral student who is seeking a new identity what is the current accounting meant, whereas Luca Baru just started knowing a ‘glossy’ accounting. Spirituality is used to transcend the imaginary dialogue of the two. There is no hurt between the two.

Peran Moderasi Strategi Bisnis Di Antara Thin Capitalization Rule Dan Penghindaran Pajak Ranindya Hendrastuti; Eko Ganis Sukoharsono; Syaiful Iqbal
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 1 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i1.33041

Purpose: This study aims to analyze the effect of thin capitalization rule on tax avoidance moderated by business strategy. Methodology/approach: The research method used is a quantitative approach with secondary data. Samples were taken using purposive sampling and confirmatory factor analysis result ranking to obtain 30 multinational companies registered on the IDX during the 2014-2019 period excluded multinational companies which are not PMK-169 subject. So, the total observations data is 180. The research analysis techniques using hierarchical regression analysis. Findings: The results showed that business strategy can moderate between thin capitalization rule and tax avoidance. The defender business strategy weakens the negative influence of the Thin Capitalization Rule on tax avoidance, whereas the prospector business strategy strengthens the negative influence of the Thin Capitalization Rule on tax avoidance. Practical implications: The government could consider easing the Thin Capitalization Rule for companies operating in business sectors dominated by prospectors and tightening the rules for companies operating in business sectors dominated by defenders. Originality/value: There are still no research references regarding thin capitalization rule on tax avoidance moderated by business strategy. This research develops previous research by adding business strategy with confirmatory factor analysis in the moderation model.

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 Andriani Andriani 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 Wuryan Andayani 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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