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All Journal EkoBis ( Ekonomi & Bisnis ) Jurnal Iqtisad Jurnal Akuntansi & Auditing Indonesia JURNAL BISNIS STRATEGI EL-MUHASABA Abdimas Jurnal Kajian Bali Jurnal Ekonomi Modernisasi Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Ilmiah Mahasiswa FEB Gadjah Mada International Journal of Business JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Wacana, Jurnal Sosial dan Humaniora Jurnal Al-Iqtishad TEMA (Jurnal Tera Ilmu Akuntansi) PROFIT : Jurnal Administrasi Bisnis The International Journal of Accounting and Business Society Journal of Accounting and Investment JABE (Journal of Accounting and Business Education) Riset Akuntansi dan Keuangan Indonesia JOIV : International Journal on Informatics Visualization Jurnal Ekonomi & Keuangan Islam Jurnal AKSI (Akuntansi dan Sistem Informasi) EKUITAS (Jurnal Ekonomi dan Keuangan) Journal of Innovation in Business and Economics JIA (Jurnal Ilmiah Akuntansi) Amwaluna Jurnal Ekonomi dan Keuangan Syariah IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam International Journal of Economics, Business and Accounting Research (IJEBAR) International Journal of Religious and Cultural Studies Journal of Islamic Accounting and Finance Research Jurnal Akuntansi The Indonesian Journal of Accounting Research Studi Akuntansi dan Keuangan Indonesia (SAKI) Madani : Indonesian Journal of Civil Society Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmiah Akuntansi Peradaban AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal Akuntansi dan Keuangan Indonesia Journal of Universal Community Empowerment Provision Basic and Applied Accounting Research Journal Riset Akuntansi dan Keuangan Indonesia Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Siber International Journal of Digital Business Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Atestasi : Jurnal Ilmiah Akuntansi Open Access DRIVERset
Iwan Triyuwono
Universitas Brawijaya
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Implementasi Shariah Value Added Terhadap Laporan Keuangan Entitas Syariah Primantara, Ergy Restu; Triyuwono, Iwan
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 4 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2023.1.4.87

Abstract

This research aims to provide an overview of a comprehensive form of Sharia Value Added Statement in the form of a qualitative report by assigning justification in regard to most Sharia entities still applying accounting standards from PSAK, while PSAK itself still adopting entity theory. In addition, The Value Added Statement is an alternative for financial reporting in order to provide information related to the company’s contribution to stakeholders in a larger scope. The research employs a qualitative method with secondary data through an analytical tool in the form of Integrated Islamic Hyperstructuralism (HIT) which reconstructs and integrates normative values and empirical data. The results of this research include a qualitative form of The Sharia Value Added Statement which is modified from the Income Statement with the metaphor of zakat as a religious purification tool.   Abstract Penelitian ini bertujuan untuk memberikan gambaran bentuk laporan Nilai Tambah Syariah yang lebih komprehensif dalam bentuk laporan kualitatif dengan membawa justifikasi bahwa sebagian besar lembaga syariah masih menggunakan standar akuntansi dari PSAK, sementara PSAK itu sendiri masih mengadopsi teori entitas. Selain itu, laporan nilai tambah menjadi alternatif bagi laporan keuangan agar menyajikan informasi terkait kontribusi perushaan bagi stakeholder secara luas. Metode penelitian yang digunakan adalah metode kualitatif dengan data sekunder melalui alat analisis Hiperstrukturalisme Islam Terpadu (HIT) yang merekonstruksi dan mengintegrasikan nilai-nilai normatif dan data empiris. Hasil dari penelitian ini yaitu bentuk kualitatif dari Laporan Nilai Tambah Syariah yang dimodifikasi dari Laporan Laba Rugi dengan metafora zakat sebagai alat penyucinya.
Pengaruh Pengungkapan Corporate Social Responsibility, Leverage Terhadap Nilai Perusahaan Dimoderasi Dengan Profitabilitas Triyuwono, Iwan; ariqa, shafa nada
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 1 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2024.2.1.92

Abstract

This study aims to test empirically the effect of disclosure of corporate social responsibility, and leverage on firm value, which is moderated by profitability. State-owned companies listed on the Indonesia Stock Exchange (BEI) from 2017 to 2021 are the population for this study. The sample taken using the census method consisted of 100 items from 20 companies over 5 years. Moderated regression analysis (MRA) was used as a data analysis method. This research found that higher CSR disclosure will increase company value. Meanwhile, the higher the leverage, the lower the company value. However, profitability as a moderator has not been able to strengthen or weaken the effect of CSR disclosure, and leverage on firm value. Abstract penelitian ini bertujuan untuk menguji secara empiris tentang pengaruh pengungkapan tanggung jawab sosial perusahaan, leverage pada nilai perusahaan, yang dimoderasi oleh profitabilitas. Perusahaan BUMN yang tercatat di Bursa Efek Indonesia (BEI) dari tahun 2017 hingga 2021 adalah populasi penelitian ini. Sampel yang diambil menggunakan metode sensus terdiri dari 100 item dari 20 perusahaan selama periode 5 tahun. Analisis regresi moderasi (MRA) digunakan sebagai metode analisis data. Penelitian ini menemukan bahwa semakin tinggi pengungkapan CSR akan meningkatkan nilai perusahaan. Sedangkan, semakin tinggi leverage maka nilai perusahaan semakin menurun. Namun, profitabilitas sebagai moderasi belum mampu memberi dampak memperkuat maupun memperlemah pengaruh pengungkapan csr, leverage terhadap nilai perusahaan.
Pengaruh Audit Tenure, Opini Auditor, dan Reputasi Kantor Akuntan Publik terhadap Audit Report Lag Yulianingtias, Karina Surya; Triyuwono, Iwan
Studi Akuntansi dan Keuangan Indonesia Vol 7 No 2 (2024): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.7.2.171-186

Abstract

This research aims to examine the influence of audit tenure, auditor opinion and reputation of the Public Accounting Firm as independent variables on audit report lag as a dependent variable based on auditing theory. This research employs quantitative research. This research uses purposive sampling sample selection techniques and uses multiple linear regression analyzed with SPSS 29 as an analyzing tool. The sample used in this research is secondary data in the form of financial reports and annual reports totaling 245 sample data consisting of 83 companies in the Consumer Cyclicals Sector that have met the criteria in the form of companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 financial reporting period with complete report data. The research results show that audit tenure and Public Accounting Firm reputation cannot influence audit report lag, while audit opinion has a negative influence on audit report lag. Simultaneously, audit tenure, auditor opinion, and Public Accounting Firm reputation influence the audit report lag negatively.
HUMAN RESOURCES COMPETENCE IN STATE FINANCIAL MANAGEMENT: MALAY CULTURAL PERSPECTIVE Briando, Bobby; Ajis, Mohd Na'eim; Triyuwono, Iwan; Ludigdo, Unti
Jurnal Akuntansi Multiparadigma Vol 15, No 1 (2024): Jurnal Akuntansi Multiparadigma (April 2024 - Agustus 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.1.11

Abstract

Abstract – Kompetensi Sumber Daya Manusia Pengelola Keuangan Daerah: Perspektif Budaya Melayu Tujuan Utama – Penelitian ini berupaya untuk memahami implementasi sumber daya manusia aparatur dalam pengelolaan keuangan negara melalui potret khasanah budaya Melayu.Metode – Penelitian ini menggunakan metode studi literatur. Penulis melalukan sintesis pemikiran Raja Ali Hali dan dikonstruksi menjadi kompetensi pengelola keuangan daerah.Temuan Utama – Karya-karya terpilih Raja Ali Haji yang sarat akan khasanah budaya dan kearifan lokal memiliki akar dan tradisi yang kuat dalam khasanah kenusantaraan. Dalam tradisi Melayu konsep kehidupan berpegang kepada dua sisi kebutuhan, yaitu batiniah dan lahiriah. Sisi tersebut dimanifestasikan pada kompetensi pengelola keuangan daerah.Implikasi Teori dan Kebijakan – Hasil temuan memuat konsep baru dari teori sumber daya manusia meliputi aspek pengetahuan, keterampilan, dan sikap perilaku berbasis pemikiran Raja Ali Haji. Konsep ini kemudian menjadi landasan kompetensi pengelola keuangan negara.Kebaruan Penelitian – Penelitian ini mengkonstruksi kompetensi sumber daya manusia pengelola keuangan negara berbasis nilai-nilai kearifan lokal budaya Melayu. Abstract - Human Resources Competence in State Financial Management: Malay Cultural PerspectiveMain Purpose - This research seeks to understand the implementation of human resource apparatus in state financial management through a Malay cultural perspective.Method - This research uses the literature study method. We synthesized Raja Ali Hali's thoughts and constructed them into the competence of regional financial managers.Main Findings - Raja Ali Haji's selected works that are full of cultural treasures and local wisdom have solid roots and traditions. In the Malay tradition, the concept of life adheres to two sides of needs, inward and outward. This site is manifested in the competence of regional financial management.Theory and Practical Implications - The findings contain new concepts of human resource theory, including aspects of knowledge, skills, and behavioral attitudes based on Raja Ali Haji's thoughts. This concept then becomes the basis for the competence of the state financial apparatus.Novelty - This research constructs the competence of human resources for state financial management based on Malay culture.
REKONSTRUKSI PENDIDIKAN PERPAJAKAN: SUATU KAJIAN KRITIS TENTANG ETIKA PROFESI DALAM PERSPEKTIF KRITIS KI HADJAR DEWANTARA Widyaningrum, Tri Rahayu; Triyuwono, Iwan; Djamhuri, Ali
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 11 No 2 (2017): Jurnal Ilmiah Bisnis Dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32812/jibeka.v11i2.62

Abstract

Quality education is needed for the improvement of human resources. The contribution given by the education world will color society's behavior. For that education should be able to give birth to the learner in accordance with the needs of the era and have the ideal values ​​of science. Taxation education should not only be technical to give birth to a person capable of calculating taxes according to Law, but also need to have ethical based tax personality aspects. Ethics have an enormous influence and their absence will have a negative impact on the educational outcome own. Tax issues at various levels of interest have shackled the practice of taxation in the country, it appears not apart from the moral problems that ditenggarai be a source of trouble. Therefore, it is necessary to have ethical content in tax education as a moral principle and guidance of learning. There are 5 informants in this research, all involved in the field of taxation education such as students, teachers, head of taxation department and tax consultant. This research uses the critical paradigm of Ki Hadjar Dewantara as the Father of National Education. The results of this study indicate that the material taxation provided does not have ethical elements. Teaching is only technical skill without taking into account the importance of ethics. In the perspective of Ki Hadjar Dewantara, this model of education is not in accordance with the essence of science itself, where in the educational process it is necessary to plant Budi Pekerti attached to ethics in relation to taxation education as implied in the thought of Ki Hadjar Dewantara
Prophetic Tax Based on Kuntowijoyo's Thought Umaimah; Triyuwono, Iwan; Purwanti, Lilik
The International Journal of Accounting and Business Society Vol. 32 No. 1 (2024): The International Journal of Accounting and Business Society (April 2024 - Aug
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.1.724

Abstract

Purpose —. This research aims to formulate a tax concept based on Kuntowijo's thought. Design/methodology/approach —. This research is critical research using Kuntowijoyo's critical thinking, namely the prophetic mission of Islam; humanization, liberation, and transcendence based on Al Quran Surah Ali Imron verse 110 Findings — Humanization, liberation and transcendence do not yet exist in the modern tax concept. Taxes should be a sincere gift from the people to the State based on justice within the framework of faith in God Almighty and spent on the interests of the people from the weakest groups. Practical implications —  It is hoped that this article can be used as material for consideration for the government, especially the Directorate General of Taxes, to reformulate the concept of tax in Indonesia. Originality/value —  This article presents a tax concept that combines Religion with human thought.
Islamic Religious Paradigm: Human Nature of Abdul Muhaimin for the Basic of Audit Philosophy Irfan, Andi; Triyuwono, Iwan; Djamhuri , Ali; Mulawarman , Aji Dedi
The International Journal of Accounting and Business Society Vol. 32 No. 3 (2024): The International Journal of Accounting and Business Society (December 2024 -
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.3.730

Abstract

Purpose — This article aims to present a new Islamic religionist paradigm that explores the foundations of the auditing philosophy. Design/methodology/approach—The study's research method utilizes revelation, reason and senses, intuition, and interpretation. This article uses the tadabbur interpretation method. Findings—Islam guarantees human activities following His commands. Science developed from the Creator, who knows everything in the universe. Abdul Muhaimin’s human nature is defined as a “Servant of Allah who is supervised, able to say and testify about Haq (truth), trustworthy and responsible to Allah SWT for all actions in this world. This describes the figure of an auditor and becomes the basis of audit philosophy." Practical implications — An auditor who is Muhaimin in practice must understand the meaning of sustenance as determined by Allah SWT and be able to prove that the auditor is a representative, servant, caretaker, and supervisor whom Allah SWT also supervises. Originality/value — The human nature of this research is Abdul Muhaimin, where the audit philosophy leads the auditor as khoirunnas-anfauhum-linnas so that the auditor becomes an agent of goodness in upholding the truth.
Visualization of Accounting and Indigenous People Research: A Bibliometric Review Using R Thahirah, Khadijah Ath; Triyuwono, Iwan; Mulawarman, Aji Dedi; Achsin, M.
JOIV : International Journal on Informatics Visualization Vol 9, No 2 (2025)
Publisher : Society of Visual Informatics

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62527/joiv.9.2.2878

Abstract

This study aims to map out the evolution of research trends on accounting and Indigenous peoples by using bibliometric analysis. Most bibliometric literature articles rely on basic graphical representations generated by computer systems. The methodology for conducting bibliometric analysis presented in this paper consists of three stages, namely data collection, software selection and analysis. This study used published papers from the Scopus database was carried out on 13 June 2024 and found 42 indexed research publications on the topic of accounting and indigenous people between 1999 and 2023. The map of research development in the field of accounting and Indigenous people is obtained through the export process, which was analyzed using the R Biblioshiny application program. The findings demonstrated a development trend with a static increase in the number of publications about accounting and research on Indigenous people. Besides, the results show that the journal with the most publication and impact is the Accounting, Auditing, and Accountability Journal. The country with the most objects of study is Australia. The development of research related to accounting and Indigenous People was growing, although not too massive. Along with these conditions, various trends in   Accounting and Indigenous People Research topics grew. The results of this study also indicate that the most widely used topic keywords are Accounting, Indigenous, People, and Research.  The findings of this study provide scholars with a comprehensive understanding of the current research work in the field of accounting and indigenous people and its future directions.
Fraud Pengadaan Barang dan Jasa dengan Kesesuaian Kompensasi sebagai Variabel Moderating (Studi Empiris pada Pemerintah Kab/Kota Di Kalimantan Selatan Putra, Kharisma Nugraha; Triyuwono, Iwan; Purwanti, Lilik
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 2 No. 2 (2018): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v2i1.6360

Abstract

Penelitian ini bertujuan untuk menguji pengaruh sikap kearah perilaku, norma subyektif, dan kontrol perilaku persepsian terhadap niat aparatur sipil negara dalam melakukan fraud pengadaan barang dan jasa yang dimoderasi oleh kesesuaian kompensasi. Sampel dalam penelitian ini adalah kelompok kerja Unit Layanan Pengadaan (Pokja ULP) pada tiap pemerintah kab/kota di Kalimantan Selatan. Metode pengumpulan data adalah survei menggunakan kuisioner sebagai instrumen penelitian. Jumlah sampel sebanyak 316. Data dianalisis menggunakan Structural Equation Modelling-Partial least square (SEM-PLS) dengan program WarpPLS 6.0. Hasil penelitian menemukan kesesuaian kompensasi memoderasi pengaruh sikap kearah perilaku dan kontrol perilaku persepsian terhadap niat aparatur sipil negara dalam melakukan fraud pengadaan barang dan jasa. Namun demikian, kesesuaian kompensasi tidak signifikan memoderasi pengaruh norma subyektif terhadap niat aparatur sipil negara dalam melakukan fraud pengadaan barnag dan jasa.
Asset’s Concept Based on Zuhud: Reflection Value of Simplicity in Islam Bahri, Nur Alim; Triyuwono, Iwan; Prihatiningtias, Yeney Widya
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 2 (2021) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i2.13800

Abstract

This study aims to develop the concept of assets following the principles of Islamic law by incorporating zuhud values. To reach the aim of this study, the researcher used a religionist-spiritualist paradigm with a case study as a research design. Data collection comes from an interview, observation, and documentation. This research found that the concept of the asset based on zuhud is a world of pleasure that aims to make humans loveable by God and other humans, which can provide in-depth knowledge of his humble world in the eyes of Allah, and an understanding of the essential nature of a human being who is always a loving asset that one day will harm him to the very far away.
Co-Authors Abdarahman M. Kalifa Abdul Ghofar Achdiar Redy Setiawan Achdiar Redy Setiawan Achmad Tavip Junaedi Achsin, M Ade Ikhlas Amal Alam Aji Dedi Mulawarman Aji Mulawarman Ajis, Mohd Na'eim Akhmad Riduwan Akhmad Thoha Akhmad Thoha Ali Djamhuri Ali Djamhuri Ali Farhan Alif Ilham Akbar Fatriansyah Alimuddin Alimuddin Andi Irfan, Andi Andy Setiawan Andy Setiawan Anggraini, Nabila Nur Ari Kamayanti Arief, Syaiful Aries Iswahyudi ariqa, shafa nada Aryo Prakoso Aspiaty A. Samiun Azmala, 'Ilya Bagus Aji Nugraha Bahri, Nur Alim Bambang Hariadi Binti, Binti Shofiatul Jannah Briando, Bobby Briando, Bobby Cok Istri Ratna Sari Dewi DEDI MULAWARMAN Dian Purnamasari Dion Yanuarmawan Dipayana, Muhammad Avicinna Djamhuri , Ali Djumilah Hadiwijoyo Eka Afnan Troena Ekaviana, Dessy Eko Ganis Sukoharsono Elok Harmatil Ummami Endiaverni, Wa Ode Eny Zuhrotin Nasyi’ah Ferry Puspitaningrum Fia Rahma Fitriah Bidari Latuconsina Fransiskus Randa Gaffikin, Michael J.R Grahita Chandrarin GRAHITA CHANDRARIN Gugus Irianto Gugus Irianto Hariadi , Bambang Hasana, Siti Rodiah Husna, Mila Mardia Imam Subekti Irman Mamulati, Irman Iswahyudi, Aries Jalal Ikram, Abdi Dzul Jordan Hotman Ekklesia Sitorus Kalifa, Abdarahman M Kharisma Nugraha Putra Kharisma Nugraha Putra Khoiriyah Trianti Komariyah, Sri Nurul Krisno Septyan Liana, Esti Lilik Purwanti M. Achsin M. Achsin Made Sudarma Meirna Puspita Permatasari Melinda Ibrahim Mila Mardia Husna Mohamad Djasuli, Mohamad Muhamad Ali Embi Muhamad Asrul Oktarizal Muhamad Asrul Oktarizal Muhammad Achsin Muhammad Achsin Mulawarman , Aji Dedi Musthafa, Tatang Fatah Nadiah Lutfi Wakid Nazila, Zaidatin Ni Ketut Sriwinarti Noval Adib Nur Alim Bahri Nurindrasari, Diana Nurul Qomariyah Ocktavianto, Eko Prasetyo P Purwanto Prasetio, Januar Eko Prihat Assih Primantara, Ergy Restu Putra, Kharisma Nugraha Rahmad Harddian Ramadhani, Annas Rahmat Ratnawati - - Ridho Muhammad Purnomosidi Rini - Mahgianti Risky Budianto Roekhuddin Roekhuddin Roekhudin, Roekhudin Rosalina Pebrica Mayasari Rosidi * Rosidi Rosidi Rr. Sri Pancawati Martiningsih Selfiah Selfiah Sholeh, Achmad Ridwan Sirajudin Siti Rodiah Hasana Sri Nurul Komariyah Sukamto, Wiwid Sumiati - - Sumiati - - Sumiati - - Suprapto, Evania Saskara Suryan Widati Suryan Widati Syauqi Hidayat Thahirah, Khadijah Ath Tri Rahayu Widyaningrum Tsabita, Rachmania Ugroseno Damara Prasadhana Handoyo Umaimah Umar - Burhan Unti Ludigdo Unti Ludigdo Unti Ludigdo Unti Ludigdo Veby Kusuma Wardhani, Veby Kusuma Vinus - Maulina Vitriyan Espa Widyaningrum, Tri Rahayu Windayani, Erilla Wiwid Sukamto Wiyarni Wiyarni Wuryan Andayani Yeney Widya Prihatiningtias Yeney Widya Prihatiningtyas Yohan Bakhtiar Yulianingtias, Karina Surya Yulis Alfia Yulis Diana Alfia Zaidatin Nazila Zaki Baridwan Zaki Baridwan Zuhrotin Nasyi’ah, Eny