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All Journal Jurnal Akuntansi Multiparadigma JURNAL AKUNTANSI UNIVERSITAS JEMBER EKUITAS (Jurnal Ekonomi dan Keuangan) BISEI: Jurnal Bisnis dan Ekonomi Islam
Mohamad Suyunus
Departemen Akuntansi - Fakultas Ekonomi Dan Bisnis Universitas Airlangga
Economics, Econometrics & Finance Social Sciences

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Mengikuti Perjalanan Pembawa Bendera: Penyebaran Pemikiran Radikal Riset Akuntansi Multiparadigma Suyunus, Mohamad
Jurnal Akuntansi Multiparadigma Vol 2, No 1 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (567.68 KB)

Abstract

Following The Flag Bearer’s Journey: Diffusion of Radical Thoughts of Multiparadigm Accounting Research. This is an interpretive case study research. The purpose of this research is to understand the diffusion process of multiparadigm research among the Indonesian researchers. By using diffusion theory of Rogers (1983) in Binrnberg and Shield (2009), and the paradigms of Burrell and Morgan (1979), as well as Chua (1986), this study will provide evidence on how innovator’s (Triyuwono) enthusiasm influences its diffusion. To see that enthusiasm, this study examines the process in several diffusion communication channels; internal and external relationship, seminar, publication, the journal, and school of thought. There are several “gaps” during the process that should be overcome by early adopters. Mengikuti Perjalanan Pembawa Bendera: Penyebaran Pemikiran Radikal Riset Akuntansi Multiparadigma. Penelitian ini merupakan studi kasus intepretif. Tujuan penelitian ini adalah untuk memahami proses difusi riset akuntansi multiparadigma di kalangan periset akuntansi di Indonesia. Teori difusi Rogers (1983) dan Paradigma menurut Burrell and Morgan (1979) serta Chua (1986) digunakan untuk menganalisis dan menyajikan bukti tentang pengaruh antusiasme sang innovator (Triyuwono) dalam proses difusi. Oleh karena itu, studi ini meneliti beberapa saluran komunikasi difusi yang meliputi; hubungan internal dan eksternal, seminar, publikasi, jurnal, dan aliran pemikiran. Ada beberapa halangan yang harus diatasi oleh pengadopsi awal dalam proses difusi.
IMPLEMENTASI SELF ASSESSMENT SYSTEM (SAS) DALAM PEMUNGUTAN PROVISI SUMBER DAYA HUTAN (PSDH) DI KPH BONDOWOSO, KPH MOJOKERTO, DAN KPH MADIUN Setiawan, Rahmat Budi; Suyunus, Mohamad
Bisei : Jurnal Bisnis dan Ekonomi Islam Vol 2 No 01 (2017): Juni
Publisher : Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

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Abstract

Abstract: The Ministry of Environment and Forestry (KLHK) in 2016 transformed the timber forest product administration system into a self-assessment system (SAS) system. Specifically based on data on the realization of PSDH payments in 2015 (the period before SAS) and 2016 (period after SAS) in Perum Perhutani especially in KPH Bondowoso, KPH Madiun, and KPH Mojokerto indicate the existence of deviation of realization of PSDH revenue either increase or decrease from set target. The cause of deviations from the realization of PSDH revenues is known to be a problem in the preparation of PSDH targets that are not in accordance with the source data used in the formulation of targets and achievements of the sortimen realization that are not in accordance with the target. While the factors that encourage employees to meet the target RTT are known the rewards and punishment of the company. Strategies to improve the effectiveness of SAS implementation are done with the Mandor Tebang certification strategy, the timber numbering for all sortimen, and the socialization and support of related agencies. In order to improve employees loyalty can be implemented through a combination of preventing the emergence of intent by suppressing the source or opportunity to do so and the existence of audit actions and provide sanctions to someone who committed acts of forestry violations.
INSTITUSIONALISASI PENGANGGARAN BERBASIS KINERJA DI BADAN PERENCANAAN PEMBANGUNAN DAERAH PROVINSI JAWA TIMUR Ari Susanti; Mohamad Suyunus
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 16 No 1 (2018)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v16i1.8306

Abstract

This research is motivated by the phenomenon of paradigm shift of budget system from the traditional to performance-based that started since the enactment of regional autonomy system. This phenomenon occurs along with the demands of good governance that want higher levels of transparency, accountability, effectiveness and efficiency of budget management. Institutionalization process according to Burns and Scapens (2000) institutional theory takes place through four stages: encoding, enacting, reproduction and institutionalisation. This research aimsto understand the process of institutionalization of performance-based budgeting in Badan Perencanaan Pembangunan Daerah Provinsi Jawa Timur. The method used in this research is qualitative method with exploratory case study approach and data collection was done through interview, observation and documentation.The results showed that the institutional position of Badan Perencanaan Pembangunan Daerah Provinsi Jawa Timur was in the reproduction stage. This is because the organization still using the old routine and habit although there have been a legal regulation in the form of guidelines issued since 2006. These conditions that causing some problems in the institutionalization of performance-based budgeting process has not run optimally. Keywords: Badan Perencanaan Pembangunan Daerah Provinsi Jawa Timur,Institutional Theory, Performance-based Budgeting
KETIKA PARADIGMA POSITIF MENDAMPINGI PARADIGMA NON-POSITIF DALAM RISET AKUNTANSI Mohamad Suyunus
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 16 No 4 (2012)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2012.v16.i4.120

Abstract

On the last Accounting National Symposium at Banjarmasin, a quantitative accounting research approach was still dominating in the paper presentation, eventhough this event had been conducted more than a decade. So, why the quantitative approach or positive paradigm is still strong enough in its position and having a good track of development during the penetration of a qualitative approach? By understanding the positivist accounting researcher’s thought about qualitative approach, a gap could be seen and then used for developing both approaches simultaneously. This research is on the area of an interpretive paradigm and using case study method. By using in-depth interview, data are collected from informan at Gadjah Mada University, Brawijaya University, and Airlangga University. The results, all informan accept the qualitative approach or a multiparadigm accounting research with a certain note, especially regarding to the research stages. Besides, they think about the need for a dialogue between quantitative and qualitative researchers.
IMPLEMENTASI SELF ASSESSMENT SYSTEM (SAS) DALAM PEMUNGUTAN PROVISI SUMBER DAYA HUTAN (PSDH) DI KPH BONDOWOSO, KPH MOJOKERTO, DAN KPH MADIUN Setiawan, Rahmat Budi; Suyunus, Mohamad
Bisei : Jurnal Bisnis dan Ekonomi Islam Vol 2 No 01 (2017): Juni
Publisher : Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/bisei.v2i01.248

Abstract

Abstract: The Ministry of Environment and Forestry (KLHK) in 2016 transformed the timber forest product administration system into a self-assessment system (SAS) system. Specifically based on data on the realization of PSDH payments in 2015 (the period before SAS) and 2016 (period after SAS) in Perum Perhutani especially in KPH Bondowoso, KPH Madiun, and KPH Mojokerto indicate the existence of deviation of realization of PSDH revenue either increase or decrease from set target. The cause of deviations from the realization of PSDH revenues is known to be a problem in the preparation of PSDH targets that are not in accordance with the source data used in the formulation of targets and achievements of the sortimen realization that are not in accordance with the target. While the factors that encourage employees to meet the target RTT are known the rewards and punishment of the company. Strategies to improve the effectiveness of SAS implementation are done with the Mandor Tebang certification strategy, the timber numbering for all sortimen, and the socialization and support of related agencies. In order to improve employees loyalty can be implemented through a combination of preventing the emergence of intent by suppressing the source or opportunity to do so and the existence of audit actions and provide sanctions to someone who committed acts of forestry violations.
Co-Authors Ari Susanti Setiawan, Rahmat Budi