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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 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 Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang 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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METODE PENGGALIAN INFORMASI DALAM ANALISIS PEMBIAYAAN PADA BANK MUAMALAT INDONESIA CABANG MALANG Nugraha, Bagus Aji; Triyuwono, Iwan
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The purpose of this research is to explain the method of information gathering on a financing analysis in Bank Muamalat Indonesia, Malang branch. This research is a qualitative research with a case study approach, conducted in Bank Muamalat Indonesia, Malang Branch. The technique of data collection was done by interview, observation and documentation. Interview conducted to both  of Relationship Financing Manager which is officer and non-officer. Observations made on Relationship Financing Manager related to the analysis performed on the financing applicant and filing requirements documents owned  by the financing applicant. Documentation conducted related to for financing handling procedures and Financing Proposal Memorandum.  Results of this study indicate that the method of how Relationship Financing Manager collect the information needed-to analyze a financing in Islamic banks-is started by determine what relevant information to be obtained.  Then find any possible method in such a way to get the  information, such as: interview, survey, through the required documents, through BI Checking and taksator warranty.  So far, by using the financing handling process and existing method, is quite effective. It can be seen from financing problems records in Bank Muamalat, Malang Branch, basically is extremely rare. Keywords: financing analysis, Relationship Financing Manager, method of information gathers
“FAKTOR –FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN AKUNTANSI LINGKUNGAN DALAM LAPORAN TAHUNAN PERUSAHAAN” (Studi Pada Perusahaan PROPER yang Terdaftar Di BEI 2010) Ummami, Elok Harmatil; Triyuwono, Iwan
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh leverage, likuiditas, profitabilitas, porsi saham publik, dan umur perusahaan terhadap pengungkapan akuntansi lingkungan. Data sukunder  diperoleh dari laporan keuangan perusahaan yang terdaftar dalam Bursa Efek Jakarta selama periode 2010. Hasil uji statistik menggunakan model regresi berganda untuk menjawab pertanyaan penelitian dan menguji hipotesis penelitian. Hasil penelitian ini menyimpulkan bahwa variabel leverage dan variabel likuiditas bepengaruh signifikan terhadap pengungkapan akuntansi lingkungan.. Disisi lain, penelitian ini juga menunjukkan bahwa variabel profitabilitas, porsi saham publik dan umur perusahaan tidak menemukan adanya pengaruh signifikan terhadap pengungkapan akuntansi lingkungan. Yang terahir adalah variabel likuiditas yang memiliki pengaruh dominan terhadap pengungkapan akuntansi lingkungan dalam laporan tahunan perusahaan. Kata Kunci: pengungkapan, akuntansi lingkungan, laporan tahunan, leverage, likuiditas, profitabilitas, porsi saham publik, umur perusahaan.
MANAJEMEN RISIKO PEMBIAYAANMUDHARABAH (Studi Kasus Bank Muamalat Indonesia Cabang Malang) Trianti, Khoiriyah; Triyuwono, Iwan
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk merumuskan manajemen risiko dalam pembiayaan mudharabah. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan pendekatan studi kasus pada Bank Muamalat Indonesia Cabang Malang. Penggalian informasi mengenai manajemen risiko pembiayaan mudharabah diperoleh melalui wawancara dengan karyawan Bank Muamalat Indonesia Cabang Malang. Hasil penelitian menunjukkan bahwa Manajemen risiko dalam pembiayaan mudharabah di Bank Muamalat Indonesia Cabang Malang adalah suatu upaya untuk meminimalisir risiko yang terjadi, baik pada tahapan pra akad dan pasca akad. Mitigasi pra akad dilakukan dengan mematuhi Standard Operational Procedure yang ditetapkan internal bank, melakukan seleksi calon mudharib, dan melakukan analisa kelayakan usaha calon mudharib. Sedangkan mitigasi risiko pasca akad dilakukan dengan monitoring secara berkala kondisi usaha mudharib dan melakukan pembinaan usaha. Kata Kunci: risiko, manajemen risiko, mudharabah
Penentuan Margin Akad Murabahah pada Bank Muamalat Indonesia Cabang Malan Qomariyah, Nurul; Triyuwono, Iwan
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Memahami konsep penentuan margin pada akad murabahah diBank Muamalat Indonesia merupakan tujuan dari penelitian ini. Metodepenelitian yang digunakan adalah deskriptif kualitatif dengan pendekatanstudi kasus. Penggalian informasi mengenai margin akad murabahahdiperoleh melalui observasi, wawancara dan dokumentasi dengankaryawan Bank Muamalat Indonesia Cabang Malang. Komponen-komponen penentu margin murabahah pada Bank Muamalat ini adalahCoF, overhead cost, cadangan resiko kredit macet serta spread margin.Hasil penelitian menunjukkan bahwa Bank Muamalat Indonesiamenetapkan margin murabahah sama dengan suku bunga kredit yangberlaku di bank konvensional.Kata Kunci: margin, murabahah, bank syariah
KAJIAN KOMPARATIF KONSEP DAN PRAKTIK RAHN EMAS PADA PT. BRI SYARIAH KCP GRESIK Nazila, Zaidatin; Triyuwono, Iwan
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study was conducted to determine the suitability of the concept of sharia lien (Rahn) with its implementation at PT BRISyariah Bank KCP Gresik. The study used qualitative methods to approach the type of explanatory case studies. This study describes the implementation of sharia mortgage financing in PT BRI Syariah Bank KCP Gresik and compared with National Sharia Council Law (Fatwa) - Indonesian Ulama Committee (DSN-MUI) and generally accepted accounting standards. Data were obtained through interview, observation, and documentation. Based on this research, concluded that the syariah performance of PT BRIsyariah Bank KCP Gresik has not been maximum yet. There is so much things need to be repaired because of  inexpediency of gold rahn practice, especially for determining administration fee, rent fee and multiakad use. Keywords: sharia mortgage (Rahn), administration fee, rent fee, multiakad use.
EVALUASI PENGENDALIAN INTERN TERHADAP PROSEDUR PENGELUARAN KAS (PAYMENT) DI PT. X INDONESIA Husna, Mila Mardia; Triyuwono, Iwan
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study aims to evaluate whether PT. X Indonesia has implemented internal control for payments adequately. The evaluation was performed with a qualitative approach through observation and testing on payment procedures and internal control environment, in consideration of the best practices of internal control which includes sufficient segregation of duties, proper authorization, adequate documents and records, physical control over assets and records, and independent and periodic review. The results showed that PT. X Indonesia has segregated the duties of each job function clearly, implemented proper authorization system, held adequate documents and records, implemented physical control to protect company’s assets and records, and conducted independent review periodically. To conclude, PT. X Indonesia has implemented internal control for payments adequately.Keywords: Internal control, payment procedure, best practices, PT. X Indonesia.
PERSEPSI DEALER MOBIL TERHADAP KEBIJAKAN INSENTIF PAJAK MOBIL HYBRID (Studi Kasus Pada Honda Sukun Malang) Setiawan, Andy; Triyuwono, Iwan
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This research is aimed to determined how car dealer’s perception from Honda Sukun Malang regarding tax incentives on hybrid cars. This research uses qualitative research with case study method. Information from this research was obtained from interviews with Honda Sukun’s employees and also from any sources such as journals, newsletters, magazines, and etc. that is considered relevant and supporting  to the research. The results showed that CRZ as a hybrid car from Honda is more expensive when compared to the other cars due to the imposition of various taxes. The expensive price make the condition of CRZ sales become the most worse sales when compared to the other car sales, despite that CRZ is an environmentally friendly hybrid car with fuel-efficient. The  provision of tax incentives by the government against CRZ is a way out that can be taken by the government to deliver CRZ widely in the market. With incentives, the price will be cheaper so that can be accepted more by society. As well as tax incentives from the government for car Low Cost Green Car, CRZ was also entitled to receive the same tax incentives. Various problems such as the issue of local content and the production sites of CRZ makes the tax incentives for hybrid cars is never given by the government. Meanwhile, the government is confuse to limit the fuel consumption that is continues to increase each year as a result of the growth of  the vehicles in Indonesia.Keywords : Car, Hybrid, Incentive, Tax, Honda CRZ.
Manajemen Risiko Pembiayaan (Studi Kasus pada Pembiayaan Musyarakah Mutanaqishah di Bank Muamalat Indonesia Cabang Malang) Hasana, Siti Rodiah; Triyuwono, Iwan
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk mengangkat implementasi manajemen risiko pembiayaan pada  akad musyarakah mutanaqishah  di Bank Muamalat Indonesia Cabang Malang. Penelitian ini menggunakan metode deskriptif kualitatif dengan pendekatan studi kasus. Data penelitian diperoleh melalui dokumentasi dan wawancara dengan karyawan Bank Muamalat Indonesia Cabang Malang. Hasil penelitian menunjukkan bahwa manajemen risiko meliputi kegiatan identifikasi, pengukuran, pemantauan dan pengendalian risiko. Karakteristik manajemen risiko pembiayaan pada akad  musyarakah mutanaqishah terletak pada beberapa kebijakannya yaitu adanya evaluasi harga sewa, uang muka sebagai jaminan kerugian, dan Financing to Value (FTV) yang diterapkan.Kata Kunci : Pembiayaan,  Musyarakah Mutanaqishah,  Manajemen Risiko Pembiayaan
PERSEPSI AKADEMISI TERHADAP RISIKO KEPATUHAN SYARIAH SUKUK DI INDONESIA Komariyah, Sri Nurul; Triyuwono, Iwan
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana kepatuhan syariah sukuk di Indonesia, mengetahui apa saja faktor penyebab terpenuhinya kepatuhan syariah sukuk di Indonesia, mengetahui bagaimana kepatuhan syariah sukuk yang ideal, mengetahui bagaimana peluang dan tantangan pemenuhan kepatuhan syariah sukuk di Indonesia, serta untuk mengetahui bagaimana langkah mewujudkan kepatuhan syariah sukuk di Indonesia. Penelitian ini merupakan penelitian kualitatif deskriptif. Adapun teknik pengumpulan data yang digunakan pada penelitian ini adalah wawancara langsung dengan para informan yang telah ditentukan yaitu dari pihak akademisi. Hasil penelitian ini menunjukkan bahwa kepatuhan syariah sukuk di Indonesia   belum   terpenuhi   dengan   baik   secara   keseluruhan.   Faktor   yang menyebabkan hal tersebut adalah : (1) Sumber Daya Manusia, (2) Sifat Alami Manusia, (3) Kurangnya Inisiatif Pemerintah. Beberapa poin yang harus terpenuhi dalam kepatuhan syariah sukuk yang ideal yaitu : (1) Fondasi syariah yang kuat pada regulasi sukuk, (2) Adanya pengawasan yang kontinyu, (3) Pemenuhan maqashid syariah.  Peluang  terpenuhinya kepatuhan syariah sukuk  di Indonesia belum tentu berbanding lurus dengan peluang perkembangan sukuk yang menjanjikan. Beberapa langkah yang dapat ditempuh untuk mewujudkan kepatuhan syariah sukuk di Indonesia, yaitu : (1) Edukasi Masyarakat, (2) Memperbanyak riset-riset kritis, (3) Aktif memperbaharui regulasi, (4) Penyeimbangan porsi pemerintah, ulama, praktisi, dan akademisi.  Kata kunci : sukuk, risiko, kepatuhan syariah
A Critical Review Of Accountability From The Islamic Perspective: Phenomena, Position, And Alignment Of Methodology Nasyi'ah, Eny Zuhrotin; Triyuwono, Iwan; Djamhuri, Ali; Ghofar, Abdul
The International Journal of Accounting and Business Society Vol. 30 No. 2 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2022.30.2.652

Abstract

Purpose—This paper aims to critically review currently developing conventional public accountability and reconstruct it based on an Islamic perspective. It will also provide a strategic position of Islamic values in the methodology used in accountability research. Design/methodology/approach — This paper employed a secondary research approach emphasizing the wholeness in viewing accountability and using Islamic values as the primary comparative research material. Findings —  Our findings placed Islam uniquely positioned with a strategic value in public accountability and methodology alignment. Practical implications —  Accountability within the perspective of Islam will provide intrinsic values and benefits for those dealing with public accountability reporting. We expect this paper to imply massively applying the new public accountability concept. Originality/value—This paper presents the internalization of the Ihsan value within Islam as a guide and supervisor of people dealing with accountability. It also proposes a hybrid accountability concept from the perspectives of accounting and Islam.
Co-Authors Abdarahman M. Kalifa Abdul Ghofar 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 Aryo Prakoso Aspiaty A. Samiun Azmala, 'Ilya Bagus Aji Nugraha Bahri, Nur Alim Bambang Hariadi Bambang Hariadi Benidektus Ragil Wahyu Dimas Prasetyo Bintang, Avriana Septian Mutiara 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 Eny Zuhrotin Nasyi’ah Ferry Puspitaningrum Fia Rahma Fitriah Bidari Latuconsina Fransiskus Randa Gaffikin, Michael J.R Ghozali Maski 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 Lilik Purwanti M. Achsin M. Achsin Made Sudarma Meirna Puspita Permatasari Melinda Ibrahim 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 Paras Imani 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, Roekhudin Romi Muharrom Rosalina Pebrica Mayasari 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