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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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The Determination of Fair Selling Price: an Ethnomethodology Study in PT. Panderman Property Syariah Sukamto, Wiwid; Triyuwono, Iwan; Ludigdo, Unti
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 1 (2022) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i1.14209

Abstract

This study aims to reveal the practice of setting the price of sharia property without banks. This study uses an interpretive paradigm with a religious ethnomethodological approach to find ways or methods of setting the price that are believed in a social environment based on justice value in Islam. The data in this study were obtained from observations in the field, documentation and in-depth interviews with people who are related to setting the price at PT Panderman Properti Syariah. Data analysis was performed using equitable indexicality and equitable reflexivity. The results of the study show that there are four ways to determine the selling price, such as; implementing sharia provisions, determining the pricing objectives, calculating costs and determining fair profit, and bidding and contract arrangement mechanisms. Fair selling price is determined by paying attention to the rights of stakeholders, both those that are related to and those not directly related to the company’s operations. Each stakeholder is fulfilled their rights in a balanced manner.
Organizational Performance Determination: Analysis of Organizational Culture, Leadership Style, Information Technology and Competence Liana, Esti; Triyuwono, Iwan
Siber International Journal of Digital Business (SIJDB) Vol. 2 No. 3 (2025): (SIJDB) Siber International Journal of Digital Business (January - March 2025)
Publisher : Siber Nusantara Review & Yayasan Sinergi Inovasi Bersama (SIBER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/sijdb.v2i3.146

Abstract

The purpose of this literature study is to develop a hypothesis regarding the influence between variables that can later be used for further research in the field of human resource management. The literature review research article on determining organizational performance: analysis of organizational culture, leadership style, information technology and competence is a scientific literature article in the field of human resource management. The approach used in this literature review research is descriptive qualitative. The data collection technique is to use a literature study or review relevant previous articles. The data used in this descriptive qualitative approach comes from previous research relevant to this research and is sourced from academic online media such as Thomson Reuters, Springer, Taylor & Francis, Scopus Emerald, Elsevier, Sage, Web of Science, Sinta Journal, DOAJ, EBSCO, Google Scholar and digital reference books. The results of this literature review article are: 1) Organizational Culture affects Organizational Performance; 2) Leadership Style affects Organizational Performance; 3) Information Technology affects Organizational Performance; and 4) Competence affects Organizational Performance.
PHENOMENOLOGY STUDY OF CORPORATE ENVIRONMENTAL RESPONSIBILITY: A FORM OF CORPORATE SOCIAL RESPONSIBILITY BY PT AMERTA INDAH OTSUKA KEJAYAN Budianto, Risky; Triyuwono, Iwan; Mulawarman, Aji Dedi
Jurnal Aplikasi Manajemen Vol. 19 No. 3 (2021)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2021.019.03.09

Abstract

This research is conducted to find deeper meaning regarding the implementation of CSR for the environment carried out by PT Amerta Indah Otsuka (Pocari Sweat) Kejayan. This research is non-positivistic research that leads to an interpretive paradigm with a transcendental phenomenological approach. This approach can explore the meaning of people who already have experience with CSR implementation of PT Amerta Indah Otsuka (AIO) Kejayan. The results show that this company's CSR in the form of the environment are village greening, nursery rooms, making Biopore holes, conservation of water catchment areas, revitalizing the Bangil City square, revitalizing the Malabar City forest, and the cleanest hamlet and city forest competition. The realization of the CSR program is carried out based on existing needs and problems so that the company can open-heartedly assist in the form of social responsibility. Suggestions for future researchers are to make a phenomenological study to the public who get and feel the CSR program from the company so that readers can know the benefits and objectives of implementing CSR.
Mosque Transparency under Frame Qur'an Surah At Taubah Verse 18: Analysis at the Mosque of Jogokariyan Dessy Ekaviana; Iwan Triyuwono; Ali Djamhuri
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2021): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v4i1.173

Abstract

The purpose of this study is to formulate accountability policies at the Jogokariyan Mosque. The research was conducted using the Islamic ethnomethodology scheme. Via interviews with several Jogokariyan mosque takmirs, the information was collected. Direct observation is also performed so that the requisite data can be thoroughly obtained. The results of the exploration show four ways in which the takmir of the Jogokariyan Mosque performs accountability practices: 1) ensuring the best for the mosque's needs; 2) providing special needs facilities for pilgrims; 3) accommodating the fulfillment of congregational worship in Maliyah; and 4) providing social security for the community. In the four phases, mutual value is included. As mentioned in verse 18 of QS At-Taubah, the adoption of accountability practices in these four ways is based on the spirit of the prosperity of the mosque. In order to receive the happiness of Allah, the takmir of the Jogokariyan Mosque uses the entire course of transparency training
Islamic household accounting: romance discussion in accounting curriculum Septyan, Krisno; Triyuwono, Iwan; Rosidi, Rosidi; Mulawarman, Aji Dedi; Setiawan, Achdiar Redy
Journal of Islamic Accounting and Finance Research Vol. 4 No. 2 (2022)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2022.4.2.12633

Abstract

Purpose - This study aims to formulate an Islamic household accounting model that should be part of the accounting curriculum.Method - The method used is grounded theory in constructivism. The first step is self-consciousness, then consideration of participants, followed by data collection, coding, and theory building. Data were collected from 22 informants, 19 of whom were already married whose educational background is in accounting and who were employed in accounting-related positions.Result - The results show that households consider that household accounting needs to be included in the formal accounting curriculum, while most of the heads of the household see it as not mandatory. Discussion revolves around household life, how love springs in the household all the way through, as well as an argument that household accounting must be put as a subject (of curriculum). It is also noted that communication in households must cover both material and spiritual aspects in order to pursue true happiness (a serenity state of a household or sakinah).Implication - Practically, household discussion in classrooms is mandatory for accounting students; this discussion serves as a foothold on how to lead a household life all the way through. Theoretically, for accountants, a household is a life priority in order to shape a better civilization.Originality - This topic of romance in the accounting curriculum has never been specifically addressed in classrooms of undergraduate accounting programs.
Formulation of Basic Assumptions Pesantren Entity Accounting Binti, Binti Shofiatul Jannah; Iwan Triyuwono; Zaki Baridwan; Bambang Hariadi
The International Journal of Accounting and Business Society Vol. 33 No. 1 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.1.800

Abstract

ABSTRACT Purpose — The research objectives are, first, to criticize the use of entity theory, which is the basis for the development of accounting for Islamic organizations (pesantren). It suggests that absolute property rights are in the individual, so the form of accounting favours the interests of the owner of capital (capitalist). Second, to formulate basic assumptions of the pesantren entity accounting. Design/methodology/approach—This research uses a qualitative research approach. We conducted a literature study to criticize the entity theory. We then conducted semi-structured interviews with two clerics (ulama) who are administrators of pesantren. All interviews were recorded with a tape recorder and then transcribed. Furthermore, data analysis refers to Miles et al. (2018), namely data condensation, data display, drawing, and verifying conclusions. Findings—Pesantren's assets must be separated from those of the owner (kiai). Furthermore, Pesantren’s assets are managed by Nadzir, who takes into account profits for the maslahah. Thus, Allah SWT owns the Pesantren assets, while Nadzir is only the manager. The basic assumptions of the Pesantren entity go beyond materialism and secularism. Practical implications—The basic concept of pesantren entities differs from that of business entities. The pesantren entity admits to the afterlife, while the business entity only exists in this world. We hope that the results of this research can impact the entity assumptions in the conceptual framework. Originality/value — This research develops a new concept of pesantren entities that differ from business entities. The pesantren entity concept represents the characteristics of the pesantren environment, the oldest educational institution in Indonesia. Keywords — Entity Theory; Pesantren; Waqf Assets. Paper type — Conceptual paper
Deconstruction of The Code of Ethics for Public Accountants Based on Siri Culture Jalal Ikram, Abdi Dzul; Triyuwono, Iwan; Baridwan, Zaki
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 19 No 2 (2025): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v19i2.2249

Abstract

The research aims to formulate a code of ethics for public accountants based on siri 'culture. This research will deconstruct the code of ethics for Indonesian public accountants and instill siri' principles. This research instills local wisdom values into the code of ethics and gives birth to the concept of a new code of ethics with local wisdom culture in it. This research uses literature studies. The technique for analyzing data in this research uses the Pabbotting method. Pabbotting is a traditional term for uniting bridal couples in the Bugis tribe. The results of this research combine the principles of Siri 'culture with the code of ethics for public accountants, directing accountants to comply with the basic principles of the existing code of ethics for public accountants. Siri' culture also functions to help public accountants solve local problems in Indonesia.
Makna Corporate Social Responsibility Bagi Manajemen Pabrik Gula PT Kebun Agung (Malang, Jawa Timur) Oktarizal, Muhamad Asrul; Triyuwono, Iwan; Achsin, Muhammad
Jurnal Aplikasi Manajemen Vol. 12 No. 1 (2014)
Publisher : Universitas Brawijaya, Indonesia

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

Abstract

This research is a study at Sugar Factory of PT. Kebon Agung. The aim of this research is to find the meaning of Corporate Social Responsibility (CSR) for the management of Sugar Factory of PT. Kebon Agung. The research approach is qualitative approach with phenomenology research design. Phenomenology is used to find a meaning of a reality Generally. Researcher uses phenomenology to find the meaning of CSR for management Of Sugar Factory Of PT Kebon Agung . The data collection techniques done with interviews added some important documents and records. Key informants in this study are, Manager of Administration and Finance, Manufacturing Manager, Engineering Manager, Plant Manager, Head of Public Relations, and Commissioner. Finding of this research are CSR is defined as responsibility to the society, the environment, and the state. Responsibility to the society applied in the form of charitable activities, creating of job opportunities, and good cooperation with the sugar cane farmers. Environmental responsibility also applied by waste management, and using of compost in planting process of sugar cane. And the last is responsibility to the state is realized by participating in national development actively, one of realization is depress the price of sugar and increase the amount of sugar production.
Analisis Pengaruh Kualitas Pelayanan, Keadilan dan Kepuasan Nasabah terhadap Loyalitas Nasabah Bank Syariah (Studi pada Nasabah Bank Syariah di Propinsi Riau) Junaedi, Achmad Tavip; Hadiwijoyo, Djumilah; Troena, Eka Afnan; Triyuwono, Iwan
Jurnal Aplikasi Manajemen Vol. 10 No. 1 (2012)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.886 KB) | DOI: 10.21776/

Abstract

Pengembangan perbankan syariah masih belum puas namun jika dibandingkan dengan perkembangan perbankan konvensional. Pertumbuhan rendah dari pangsa pasar perbankan syariah disebabkan oleh rendahnya loyalitas pelanggan untuk perbankan syariah. Perbankan syariah sebagai layanan perbankan di Indonesia kebutuhan memperhatikan tingkat kepuasan pelanggan yang optimal. Pelanggan memenuhi cenderung untuk setia dengan perbankan syariah. Penelitian ini bertujuan untuk mengekspos model hubungan antara kualitas pelayanan dan loyalitas untuk perbankan syariah. Ada empat variabel yang digunakan dalam penelitian ini, seperti: kualitas layanan sebagai variabel independen,loyalitas pelanggan sebagai variabel terikat, dan keadilan dan kepuasan pelanggan sebagai variabel mediasi. Metode pengambilan sampel penelitian adalah judgment sampling dari 392 pelanggan, kuesioner yang dapat digunakan adalah 217. Ini total sampel telah memenuhi persyaratan untuk menggunakan teknik analisis SEM (Structural Equation Model). Beberapa temuan dari penelitian ini adalah loyalitas dapat dipertahankan jika diimplementasikan dengan kualitas pelayanan yang lebih baik. Kualitas layanan yang baik akan memberikan kepuasan pelanggan, memuaskan pelanggan akan selalu setia dengan perbankan syariah. Keadilan untuk bagi hasil akan membuat memuaskan pelanggan, tetapi keadilan bagi bagi hasil tidak signifikan dipengaruhi dengan loyalitas pelanggan.
Pobhinci-bhinciki kuli: An accounting research methodology based on the cultural philosophy of the butonese people Endiaverni, Wa Ode; Triyuwono, Iwan; Mulawarman, Aji Dedi
The Indonesian Accounting Review Vol. 14 No. 1 (2024): January - June 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i1.3747

Abstract

This research aims to develop an accounting research methodology based on the cultural philosophy of the Butonese people, “pobhinci-bhinciki kuli”. In the Wolio language (Buton Sultanate), pobhinci-bhinciki kuli means pinching each other’s skin or feeling like they are in the same boat. This research uses a literature review method. Validity is confirmed through interviews with Butonese cultural figures, sociologists, anthropologists and writers. The findings indicate that research methodology developed from local wisdom can be used to produce research that is more holistic in describing the reality of Indonesian society. The Butonese people’s philosophy of life “pobhinci-bhinciki kuli” upholds purity of feeling, as an indicator. The feeling in question is a divine feeling that is continuously felt and pursued through kangkilo (purity). Therefore, the scientific implications of using pobhinci-bhinciki kuli will return to the authenticity of the local wisdom of Indonesian society which is always oriented towards the main value of purity in moving towards true divinity by prioritizing the integrity of reality. The achievements of science are not only rational but united and moving in the purity of awareness of holiness in its theoretical, research and empirical forms in accounting research methodology.
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