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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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Revealing Trader's Sustainability in The Lok Baintan’s Floating Market Sirajudin; Triyuwono, Iwan; Subekti, Imam
The International Journal of Accounting and Business Society Vol. 30 No. 3 (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.2022.30.3.667

Abstract

Purpose — This paper revealed the trader’s sustainability in Lok Baintan’s floating market using an interpretive paradigm and the religionist phenomenological approach. Design/methodology/approach—A religionist phenomenology approach (which developed Husserl’s transcendental with a religionist paradigm) was used to conduct in-depth interviews and site observation. Some relevant literature was also used to sharpen the maps of findings.  Findings—The result states that Lok Baintan’s floating market is sustainable and supported by religious values. These values became a basic value for traders to survive in. Those traders believe that everything has its own fortune and has been arranged by God. This belief made them keep enlivening and trading along the river in Lok Baintan’s floating market. Practical implications — The belief that God has arranged all beings' fortunes has led traders to give up on the conditions of nature’s environment where they lived. This made them survive and enliven the Lok Baintan’s Floating Market. Originality/value — This paper argues that religious values and beliefs have influenced Banjarese (local people) to keep their simple lives lasting until now.  This is the key to sustainability in the Lok Baintan Floating Market.
Multidimensional Governance For Islamic Philanthropic Institutions: Extended Maqashid Sharia Perspective Mayasari, Rosalina Pebrica; Triyuwono, Iwan; Purwanti, Lilik; Andayani, Wuryan
The International Journal of Accounting and Business Society Vol. 31 No. 1 (2023): 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.2023.31.1.703

Abstract

Purpose — This study aims to build the concept of sharia governance of Islamic philanthropic institutions based on extended maqashid sharia. Design/methodology/approach — This research is qualitative research with a religionist paradigm rooted in Islamic values (Qur'an and Sunnah) and following sharia (maqashid sharia) objectives. The methodology built is an Islamic integrative methodology that integrates mashallah elements from the extended maqashid sharia. Findings — Multidimensional governance is intended to achieve Allah's pleasure in this world and the hereafter. Mashlahah (benefits) can be realized by maintaining the five dimensions of the extended maqashid sharia: spiritual, physical and non-physical, intellectual, social, and financial. Practical implications — This governance concept can be used to build new awareness for practitioners of Islamic philanthropic institutions or other Sharia nonprofit institutions in carrying out the idea of governance derived entirely from the Qur'an and hadith. The results of this study can also be used as a guide in improving the quality of governance of Islamic philanthropic institutions, leading to the increased trust of the people in Islamic philanthropic institutions. Originality/value—The concept of multidimensional governance is built from an intact reality. Multidimensional governance includes material, religious, Aaliyah, Kamiya, and messiah elements, as well as submission and obedience to Allah as the source of reality, knowledge, and truth so that the scope of governance is intact, covering material and non-material matters in addition to the aims and objectives of the world and hereafter. Paper type — case study
Pelatihan Pembuatan Laporan Keuangan Pada UMKM Kampung Madu Kabupaten Kediri Purwanti, Lilik; Triyuwono, Iwan; Zuhrotin Nasyi’ah, Eny; Prakoso, Aryo
Madani : Indonesian Journal of Civil Society Vol. 6 No. 1 (2024): Madani : Februari 2024
Publisher : Politeknik Negeri Cilacap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35970/madani.v6i1.2118

Abstract

This community service activity by the Faculty of Economics and Business team of Universitas Brawijaya aims to share the knowledge and skills of MSME actors in conducting bookkeeping and preparing financial statement activities. This activity is very much needed because MSME activists still lack knowledge and skills in bookkeeping, preparing financial reports so that it is difficult to know the position of their business profit or loss. In addition, by having financial reports, MSMEs that experience obstacles in accessing financing or obtaining tax incentives can be resolved. The method of implementing this community service consists of socialization activities, training activities and evaluation for participating MSMEs. The activities were carried out for MSME players in Kampung Madu, Badas Village, Kediri Regency. The training covered topics such as financial literacy and financial application. Upon completion of the training, MSME participants gained a deeper understanding of the importance of financial literacy, financial reporting and the use of technology in financial reporting. This training makes increased awareness can provide significant benefits for MSME actors, especially by strengthening financial strategy efforts and improving the welfare of MSME stakeholders.
The Influence of BOPO, Profit Sharing Financing, NPF, and FDR on UUS Profitability Triyuwono, Iwan; Windayani, Erilla
Basic and Applied Accounting Research Journal Vol 4 No 2 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.02.06

Abstract

This study aims to examine the effect of Operational Costs to Operating Income (BOPO), profit sharing financing, Non Performing Finance (NPF), and Financing to Deposit Ratio (FDR) on the profitability of Sharia Business Units as measured by Return On Assets (ROA). This study applies quantitative association method, analyzing data by multiple linear regression processed by SPSS 26. The population includes all sharia business units in Indonesia as recorded by the Sharia Banking Statistics (SPS) for December 2023, from which the samples of 15 sharia business units are selected through purposive sampling, involving data of the sharia business units’ quarterly published reports in December for the 2018-2022 period, obtained from the official websites of respective Sharia Business Units. The results of the study exhibit that profit sharing financing and NPF have a negative and insignificant effect on profitability; BOPO has a negative and significant effect on profitability; and FDR has a positive and significant effect on profitability.
Local Wisdom in Corporate Social Responsibility: Tri Parartha-Based Practices at the Village Credit Institution of Gelgel Customary Village, East Bali Cok Istri Ratna Sari Dewi; Iwan Triyuwono; Bambang Hariadi; 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. 
Accelerating legalization and branding to enhance market access of Kampung Madu MSMEs, Kediri Regency Lilik Purwanti; Iwan Triyuwono; Ghozali Maski; Melinda Ibrahim; Aryo Prakoso; Paras Imani; Romi Muharrom
Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Vol. 11 No. 1 (2026): February 2026
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/abdimas.v11i1.16858

Abstract

Kampung Madu in Kediri Regency has been known as a center of beekeeping activities since the 1980s. However, most honey MSMEs still face limitations in business legality, halal certification readiness, and product branding, which hinder their access to wider markets and government empowerment programs. This community service program aimed to strengthen the business capacity of honey MSMEs through business legalization assistance and the development of a collective visual identity. The program was implemented from October 2025 to January 2026 through socialization, workshops, mentoring, participatory logo design, and evaluation activities involving 30 MSME partners. The results showed that 23 MSMEs successfully obtained a Business Identification Number (NIB), while 10 MSMEs completed the required documents for halal certification submission. In addition, a collective logo for Kampung Madu was successfully developed as a shared branding identity. Participants also demonstrated improved understanding of business legality and branding after participating in the program. These outcomes contributed to strengthening the legal and branding foundations of Kampung Madu MSMEs, thereby supporting broader market access and encouraging the sustainability of local honey-based businesses.
The Effects of Financial Literacy, Digital Payment, Business Experience, and Financial Inclusion on the Performance of Micro-Sub Sector MSMEs in Malang City (A Study of MSMEs Fostered by Rumah BUMN) Benidektus Ragil Wahyu Dimas Prasetyo; Iwan Triyuwono
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 2 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.2.514

Abstract

The objective of quantitative descriptive this research is to identify the effects of financial literacy, digital payment, business experience, and financial inclusion on the performance of micro-sub sector MSME in Malang. The descriptive approach was used as this study elucidates the variables examined from certain phenomena by interpreting figures. From the population of 3,560 micro-sub sector MSMEs fostered by Rumah BUMN, 97 were selected as the samples via non-probability sampling method and purposive sampling technique. The research instruments have been tested for validity and reliability, and the acquired data have been assessed through classical assumption test and multiple linear regression; all statistical processes were performer in SPSS version 25.0. This study finds that financial literacy, digital payment, experience, and financial inclusion have positive and significant impacts on the performance of micro-sub sector MSMEs in Malang. This finding highlights the importance of financial literacy improvement and payment technology adoption in MSME performance enhancements and the cruciality of financial institutions’ support to boost MSME’s financial inclusion.
Revealing The Relationship Between Audit Tenure, Auditor Switching, And Firm Age On Audit Report Lag In Consumer Non-Cyclicals Companies Bintang, Avriana Septian Mutiara; Triyuwono, Iwan
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 2 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.2.196

Abstract

This study examines the effect of audit tenure, auditor switching, and company age on audit report lag. The object of this research is a non-cyclical consumer sector company listed on the Indonesia Stock Exchange with a total of three years. The sample in this study were 81 samples. The research method used is a quantitative approach, namely hypothesis testing. The data testing method uses panel data regression. The results show that audit tenure has a positive effect on audit report lag, while auditor switching and company age have no effect. The longer the company engages with KAP, the longer the audit report lag will be. Simultaneously, audit tenure, auditor switching, and company age affect audit report lag. The coefficient of determination is 6.58%, indicating that the three independent variables can influence the dependent variable only by 6.58%.
Islamic household accounting: romance discussion in accounting curriculum Krisno Septyan; Iwan Triyuwono; Rosidi Rosidi; Aji Dedi Mulawarman; Achdiar Redy Setiawan
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.
Balanced scorecard recontruction through value of Khalifatullah fil Ardh – Abdullah Diana Nurindrasari; Iwan Triyuwono; Aji Dedi Mulawarman
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.
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