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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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Local Wisdom in Corporate Social Responsibility: Tri Parartha-Based Practices at the Village Credit Institution of Gelgel Customary Village, East Bali Dewi, Cok Istri Ratna Sari; Triyuwono, Iwan; Hariadi , Bambang; Roekhudin
Jurnal Kajian Bali (Journal of Bali Studies) Vol. 15 No. 2 (2025): Symbolism in Balinese Rituals
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JKB.2025.v15.i02.p12

Abstract

This study examines the practice of Corporate Social Responsibility (CSR) based on Tri Parartha—a Balinese moral philosophy emphasizing compassion (asih), giving (punya), and devotion (bhakti)—at the Village Credit Institution (LPD) of Gelgel customary village, Klungkung District, East Bali. Using an ethnomethodological approach, data were analyzed through indexicality (contextual meaning of expressions) and reflexivity (actors’ reasoning behind actions). The findings show that Tri Parartha shapes CSR practices as culturally embedded actions rather than responses to external mandates. Asih appears in environmental care, punya in support for vulnerable groups and youth, and bhakti in religious contributions. These practices reinforce mutual trust, community participation, and legitimacy. The study contributes to CSR theory by offering a culturally grounded alternative to dominant Western models, illustrating how local moral frameworks can sustain inclusive and resilient institutions. Tri Parartha-based CSR demonstrates that ethical business practices rooted in indigenous values can create a self-reinforcing cycle of social benefit and community empowerment. 
Husserl’s Phenomenology: A Study On The Construction Of The Meaning Of Tax, Zakat And Tithe Azmala, 'Ilya; Triyuwono, Iwan; Djamhuri, Ali
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 19 No 1 (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.v19i1.2121

Abstract

The purpose of this research was to find the meaning or interpret what has been conveyed by taxpayers’ income tax 21, profession zakat payers and tithers. The informant selection purposive sampling method was used. This research applied an interpretive paradigm with a Husserl’s transcendental phenomenology approach. Moreover, the unit of analysis used in transcendental phenomenology was intentionality, noema and noesis, intuition and intersubjectivity. Regarding the data analysis technique in this study were through the stages such as bracketing, horizonalization, cluster of meaning, textural description, structural description and composite description (synthesis of meaning and essences). Moreover, the deriving results of the research obtained four meanings of tax, zakat and tithe. It can be concluded from the informant's experience, spiritual meaning as a manifestation of obedience to God, physical meaning as an act according to the rule, mental meaning as forming mental health, and nationalist meaning as a form of strategy against phobia.
Local Wisdom in Corporate Social Responsibility: Tri Parartha-Based Practices at the Village Credit Institution of Gelgel Customary Village, East Bali Dewi, Cok Istri Ratna Sari; Triyuwono, Iwan; Hariadi , Bambang; Roekhudin
Jurnal Kajian Bali (Journal of Bali Studies) Vol. 15 No. 2 (2025): Symbolism in Balinese Rituals
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JKB.2025.v15.i02.p12

Abstract

This study examines the practice of Corporate Social Responsibility (CSR) based on Tri Parartha—a Balinese moral philosophy emphasizing compassion (asih), giving (punya), and devotion (bhakti)—at the Village Credit Institution (LPD) of Gelgel customary village, Klungkung District, East Bali. Using an ethnomethodological approach, data were analyzed through indexicality (contextual meaning of expressions) and reflexivity (actors’ reasoning behind actions). The findings show that Tri Parartha shapes CSR practices as culturally embedded actions rather than responses to external mandates. Asih appears in environmental care, punya in support for vulnerable groups and youth, and bhakti in religious contributions. These practices reinforce mutual trust, community participation, and legitimacy. The study contributes to CSR theory by offering a culturally grounded alternative to dominant Western models, illustrating how local moral frameworks can sustain inclusive and resilient institutions. Tri Parartha-based CSR demonstrates that ethical business practices rooted in indigenous values can create a self-reinforcing cycle of social benefit and community empowerment. 
Balanced scorecard recontruction through value of Khalifatullah fil Ardh – Abdullah Nurindrasari, Diana; Triyuwono, Iwan; Mulawarman, Aji Dedi
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 2 (2018): August - November 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i2.1481

Abstract

This study aims to reconstruct the basis and perspective on the balanced scorecard. The basic assumptions and perspectives in the balanced scorecard only prioritize material aspects. Yet,  the reality of a performance is also influenced by non-material aspects such as the existence of God, society, and the environment. Therefore, it shows an imbalance. The reconstruction is done by using the values contained in the qiyam. This research was conducted in two main stages, namely conducting a literature study on the fundamentals and perspectives on the balanced scorecard. Then, the values in the qiyam are synchronized to produce a new balanced scorecard construct. The results of the reconstruction show the goals and perspectives of a more complete and sustainable performance measurement through the basic concepts of responsibility and trust in the dimensions of Khalifatullah fil ard and Abdullah. The performance measurement is intended to fulfill the mandate to God, the universe, and fellow humans. The formulation of performance measurement objectives produces new perspectives:  human resources, business processes, distribution, environment, and society. The reconstruction of the balanced scorecard contributes to the managerial side of the company in drawing up the company's performance measurement framework. The results of this study can also be used as the development of knowledge in academics, especially accounting and management.
POPULIST EFFECT IN USE OF ART TO MANIPULATE FINANCIAL STATEMENT IN MFIs Sholeh, Achmad Ridwan; Triyuwono, Iwan; Achsin, Muhammad
Profit: Jurnal Adminsitrasi Bisnis Vol. 12 No. 2 (2018): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (732.084 KB) | DOI: 10.21776/ub.profit.2018.012.02.1

Abstract

Creative accounting practices are shortcuts for every entity in order to achieves some special purposes. This study aimed to uncover the motives of creative accounting practices in MFIs (Self-Supporting Community Organization) Karapan Sapi. This study uses interpretive paradigm with a case study approach in order to know well the creative accounting practices that have taken place and ongoing. Based on the results of field research found that MFI Karapan Sapi do the creative accounting at UPK (Financial Management Unit). UPK is one of three units in the body of the MFI Karapan Sapi that focus in saving and loans. UPK do the creative accounting by rescheduling excessively the loan of KSM (group of creditor) in order to lower the cost of loss reserve account in income statement. Based on the field information, the motive of  creative accounting practices by UPK MFI Karapan Sapi, it showed that the UPK would like to save the allocation of loan that exist in government funding under the PNPM program and there is an indication that UPK want to pull up the image of MFI management. 
METODE PERHITUNGAN ZAKAT PERUSAHAAN PADA CV. MINAKJINGGO Farhan, Ali; Triyuwono, Iwan
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Zakat merupakan bagian tak terpisahkan dari nilai Islam yang bercorak sosial-ekonomi. Wajib hukumnya bagi setiap muslim untuk membayarkan zakatnya atas harta yang dimilikinya. Untuk memenuhi kebutuhan informasi tentang zakat ini, dalam perkembangannya kemudian muncul beragam metode perhitungan zakat yang digagas oleh beberapa ilmuwan akuntansi, seperti Hafiduddin (2000), Harahap (2002), Saleh (2000), dan Faizah (1999). Penelitian ini membahas mengenai metode perhitungan zakat yang telah dilakukan oleh CV. Minakjinggo, sebuah perusahaan perorangan yang bergerak di bidang jasa. Penelitian ini dilakukan dengan metode penelitian studi kasus. Tujuan dari penelitian ini adalah untuk menjelaskan bagaimana CV. Minakjinggo menghitung zakatnya. Dari penelitian ini menunjukkan bahwa CV. Minakjinggo melakukan perhitungan zakat yang berbeda dari beberapa metode perhitungan zakat yang telah digagas para peneliti, yaitu dengan memungut zakat dari omzet dan nilai historis aset tetap yang dimilikinya dan tanpa memisahkan kepemilikan aset terlebih dahulu. Metode perhitungan zakat yang demikian ini dilatarbelakangi oleh makna zakat sebagai ungkapan rasa syukur kepada Allah SWT bagi CV. Minakjinggo. Metode perhitungan zakat yang demikian pula, bagi perusahaan dianggap memberikan dampak yang positif bagi keberlangsungan bisnisnya. Kata kunci: Zakat, metode perhitungan, CV. Minakjinggo.
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
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