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All Journal EkoBis ( Ekonomi & Bisnis ) Jurnal Iqtisad Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Akuntansi dan Bisnis 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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Penentuan Margin Akad Murabahah pada Bank Muamalat Indonesia Cabang Malan Qomariyah, Nurul; Triyuwono, Iwan
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
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
THE ISLAMIC PERSPECTIVE ON THE CONSTRUCTION OFACCOUNTING DISCIPLINE Triyuwono, Iwan
Gadjah Mada International Journal of Business Vol 6, No 1 (2004): January-April
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

The study attempts to elaborate critically the construction of accounting discipline that is based on Islamic values, especially in the aspects of ontology and epistemology. The analysis of the study begins with discussing a debate of modernism and postmodernism. Under this discussion, it is argued that modern knowledge (for example, accounting) which is constructed based on modern methodology has philosophical weaknesses and is now attacked by postmodernism. The discussion of post modernism leads us to Islamic perspective of knowledge that is the future orientation of how Shariate (Islamic) accounting discipline should be constructed.
DEKONSTRUKSI DEFINISI AKUNTANSI DALAM PERSPEKTIF PANCASILA Sitorus, Jordan Hotman Ekklesia; Triyuwono, Iwan
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 1: Semester Ganjil 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The purpose of this research is to create a new definition of accounting based on Pancasila values. The author uses a qualitative method which relies on the postmodernism method in the point of view of Pancasila to make a new definition. The result of this research is a new accounting definition based on each sila and the result is being formulated into a new definition. The accounting definition in Pancasila perspective is the human accountability to God by humanizing the human, spirit of brotherhood, uplifting the degree of society, and balancing the physical and spiritual needs of human in financial activity. Keywords:    Accounting Definition, Pancasila, Posmodernism, Culture, Society, Financial Activity.
Analisis Perbedaan Rasio Likuiditas dan Rasio Profitabilitas Sebagai Alat Ukur Kinerja Keuangan Antara Bank Konvensional dan Bank Syariah Puspitaningrum, Ferry; Triyuwono, Iwan
TEMA Vol 9, No 1 (2008)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v9i1.171

Abstract

Research aims at examining the liquidity and profitability of conventional and syariah banks. Research also observes the significant difference in the liquidity and profitability between conventional and syariah banks. Research subsumes into descriptive quantitative type. Data source results from bank's 2004-2006 financial statements. The data remain as secondary data collected from Indonesian Bank Library covering Bank Muamalat Indonesia, Bank Syariah Mandiri, Bank NISP, and Bank Panin. Data analysis concerns with financial ratio of each bank and compares this ratio with financial performance. The next step will be hypotheses testing with non¬par« metric statistic tool, Mann-Whitney test. Results indicate that the significant difference emerges in the liquidity ratio between conventional and syariah banks. This difference involves quick ratio and loan deposit ratio. Profitability ratio of both banks doesn't differ significantly. Research also shows that much liquid loan in syariah bank don't mean that it increases the income of syariah bank. Keywords: liquidity ratio, profitability ratio, Mann-Whitney test
Melahirkan Hipnometodologi untuk Penelitian Akuntansi Espa, Vitriyan; Triyuwono, Iwan; Ludigdo, Unti
TEMA Vol 10, No 1 (2009)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.597 KB) | DOI: 10.18202/tema.v10i1.98

Abstract

Melahirkan Hipnometodologi untuk penelitian Akuntansi. Penelitian kualitatif merupakan jenis penelitian yang menghasilkan penemuan-penemuan yang tidak dapat dicapai dengan menggunakan prosedur-prosedur statistik. Tulisan ini bertujuan untuk melahirkan dan merumuskan hipnometodologi menjadi sebuah metode penelitian dalam penelitian akuntansi. Hipnometodologi  merupakan suatu set pengetahuan mengenai pikiran bawah sadar manusia dan bagaimana upaya untuk mengoptimalkannya sehingga dapat menjadi metode dalam melakukan penelitian (akuntansi).Dengan mempelajari, memahami dan mempraktikkan teknik-teknik hypnosis (informal hypnosis dan self hypnosis) dalam kehidupan sehari-hari, maka sangatlah mudah bagi setiap peneliti menggunakan hipnometodologi untuk melakukan penelitian (akuntansi). Hypnometodology for Accounting Research. Qualitative research is a type of research that produces findings that can not be achieved by using statistical procedures. This paper aims to reveal and formulate hipnometodologi into a research methods in accounting research. Hipnometodologi is a set of knowledge about the human subconscious mind and how the effort to optimize it so it can be a method of doing research (accounting). By studying, understanding and practicing the techniques of hypnosis (informal hypnosis and self hypnosis) in everyday life, then it is easy for any researcher using hypnometodology to conduct research (in accounting field). Kata Kunci: Hypnomethodolog, research method, accounting research
MENGUNGKAP KETIDAKADILAN DALAM PRAKTIK PEMBIAYAAN MUDHARABAH: STUDI FENOMENOLOGI Tsabita, Rachmania; Triyuwono, Iwan; Achsin, M
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 6, No 1: Januari 2015
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (73.027 KB) | DOI: 10.18860/em.v6i1.3868

Abstract

AbstractThe objective of the research is to uncover the injustice in mudharabah financing practice. Qualitative research method with Husserl transcendental phenomenology approach is used to understand, analyze, and describe why the injustice happens. Primary and Secondary data are collected from interview with three credible persons from BMT Al-Rifa’i as mudharib and syariah Bank ”X” as shahibul maal. There are three phenomena noted, which are (1) only financial institution is eligible to be mudharib, (2) profit sharing is calculated based on expected yield ascertained in advance, and (3) loss sharing is burdened to mudharib only. It is concluded that the current phenomena of mudharabah financing practice has no difference with conventional financing in term of bank domination, which is indicated by (1) purely profit oriented financing, (2) expected yield is fixed in advance based on bank policy, and (3) standard contract which consider every mudharib has similar situation, condition and problem is implemented.AbstrakPenelitian ini bertujuan untuk mengungkap fenomena ketidakadilan dalam praktik pembiayaan mudharabah. Jenis penelitian ini adalah kualitatif dengan pendekatan fenomenologi transendental Husserl yang bertujuan untuk mengungkap fenomena ketidakadilan dalam pembiayaan mudharabah dan menganalisis serta mendiskripsikan penyebab terjadinya ketidakadilan tersebut. Penelitian ini menggunakan data primer dan sekunder dari BMT Al-Rifa’i sebagai mudharib serta Bank Syariah X selaku shahibul maal. Informan dalam penelitian ini berjumlah tiga orang yang telah diuji kredibilitasnya sebagai informan. Hasil penelitian ini mengungkapkan bahwa ketidakadilan dalam praktik pembiayaan mudharabah: (1) Hanya kepada mudharib yang berbentuk lembaga keuangan saja. (2) Angsuran tetap yang dihitung dari expected yield yang ditetapkan di awal kontrak. (3) Risiko usaha dibebankan sepihak kepada mudharib. Berdasarkan hasil penelitian tersebut, dapat dijelaskan bahwa, praktik pembiayaan mudharabah sejenis dengan kredit usaha pada bank konvensional. Kesamaan tersebut antara lain: (1) Bank dalam praktik pembiayaan mudharabah hanya berorientasi pada laba. (2) Penentuan tingkat keuntungan dalam kekuasaan bank. (3) Bank menerapkan standard contract atau akad baku yang menganggap semua mudharib memiliki situasi, kondisi dan problema yang sama.
FENOMENOLOGI SUMBER DAYA MANUSIA SEBAGAI ASET INTELEKTUAL DALAM AMAL USAHA MUHAMMADIYAH Mamulati, Irman; Triyuwono, Iwan; Mulawarman, Aji Dedi
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 7, No 1: Januari 2016
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (233.168 KB) | DOI: 10.18860/em.v7i1.3880

Abstract

AbstractHuman Resource Phenomenology As The Intellectual Assets in Amal Usaha Muhammadiyah. Research is aimed to disclose the meaning of human resource as the intellectual assets. The approach of research is qualitative whereas the method is phenomenological interpretive. Result of research indicates that the intellectual assets in Amal Usaha Muhammadiyah are signified as the disseminator of knowledge and the driver of dakwah, income source and also expense.AbstrakFenomenologi Sumber Daya Manusia Sebagai Aset Intelektual Dalam Amal Usaha Muhammadiyah. Penelitian ini bertujuan untuk mengungkap makna sumber daya manusia sebagai aset intelektual. Penelitian ini menggunakan pendekatan kualitatif dengan metodenya adalah interpretif fenomenologi. Hasil penelitian menunjukkan bahwa aset intelektual dalam Amal Usaha Muhammadiyah dimaknai sebagai penyebar ilmu dan penggerak dakwah, sumber pendapatan, dan beban.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Wakid, Nadiah Lutfi; Triyuwono, Iwan; Assih, Prihat
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 4, No 1: Januari 2013
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (140.574 KB) | DOI: 10.18860/em.v4i1.2329

Abstract

Corporate Social Responsibility (CSR) is the liability of an organization that not only provide goods and services that are good for society, but also maintain the quality of the social environment and physical, and also give contribute to community welfare which they are life. The disclosure of corporate social responsibility become a liability for the company in the form PT by UU Perseroan No. 40 Year 2007 about Perseroan Terbatas, Bab V, Pasal 74.  The aim of this research is to test and find the effect of size company, profitability, profile company, size board of commissioners, and leverage financial toward to disclosure of corporate social responsibility on manufacturing companies. Population of this research is manufacturing comoanies year 2008-2011. This research used judgement sampling techniques and obtained sample of 30 companies. Analysis tool used multiple regression analysis and measurement for disclosure of CSR used GRI indicators. The results show that leverage financial influence on the disclosure of corporate social responsibility. In contrast, size company, profitability, profile company, and size board of commissioners has not influence toward to disclosure of corporate social responsibility.   Keywords :  size company, profitability, profile company, size board of commissioners, leverage financial, Corporate Social Responsibility   ABSTRAK Tanggung jawab sosial perusahaan (CSR) merupakan kewajiban organisasi yang tidak hanya menyediakan barang dan jasa yang baik bagi masyarakat, tetapi juga mempertahankan kualitas lingkungan sosial maupun fisik, dan juga memberikan kontribusi terhadap kesejahteraan komunitas tempat mereka berada. Pengungkapan tanggung jawab sosial menjadi suatu kewajiban bagi perusahaan berbentuk PT berdasarkan UU Perseroan No.40 Tahun 2007 tentang Perseroan Terbatas, Bab V, Pasal 74. Penelitian ini bertujuan untuk untuk menguji dan membuktikan pengaruh ukuran perusahaan, profitabilitas, profil perusahaan, ukuran dewan komisaris, dan leverage keuangan terhadap pengungkapan tanggung jawab sosial pada perusahaan manufaktur. Populasi penelitian adalah perusahaan manufaktur tahun 2008-2011. Penelitian ini menggunakan teknik judgement sampling dan diperoleh sampel sebanyak 30 perusahaan. Alat analisis yang digunakan adalah analisis regresi berganda dan pengukuran pengungkapan CSR menggunakan indikator GRI. Hasil penelitian menunjukkan bahwa leverage keuangan berpengaruh terhadap pengungkapan tanggung jawab sosial. Sementara ukuran perusahaan, profitabilitas, profil perusahaan, dan ukuran dewan komisaris tidak terbukti berpengaruh terhadap pengungkapan tanggung jawab sosial   Kata Kunci : ukuran perusahaan, profitabilitas, profil perusahaan, ukuran dewan komisaris, leverage keuangan, Corporate Social Responsibility
KRITIK ATAS TUJUAN AKUNTANSI SYARIAH: PERSPEKTIF REALITAS SADRIAN Alfia, Yulis Diana; Triyuwono, Iwan; Mulawarman, Aji Dedi
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 2, No 2 (2018)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.748 KB) | DOI: 10.32486/aksi.v2i2.266

Abstract

Tujuan dari penelitian ini adalah untuk mengkritisi aspek tujuan akuntansi syariah, yang dilihat memiliki peran penting dalam membangun basis nilai dan bentuk dalam realitas akuntansi. Pendekatan kritis yang digunakan adalah perspektif realitas Sadrian. Perspektif ini digunakan untuk menjawab celah tujuan akuntansi syariah yang terinfiltrasi oleh pandangan dualitas modern. Eksplorasi kritis yang dilakukan menjawab kegelisahan peneliti bahwa infiltrasi modern terjadi dalam konstruksi tujuan akuntansi syariah yang memiliki basis ontologi tauhid, pandangan tentang keutuhan. Hal ini dapat dikonfirmasi dari dua aspek kritis, yaitu: keberadaan (eksistensi) realitas akuntansi dan epistemologi. Dialektika kritisnya memberikan gambaran bahwa terdapat celah (inkonkruensi) dengan basis ontologisnya, tauhid.
A Phenomenological Study on Issuess Of Planning and Budgeting Consistency in The Perspectives of Local Government Budget Team Ocktavianto, Eko Prasetyo; Triyuwono, Iwan; Purwanti, Lilik
Journal of Accounting and Business Education 2017: JABE: VOL. 2, ISSUE 1, SEPTEMBER 2017
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (439.775 KB) | DOI: 10.26675/jabe.v1i1.9746

Abstract

This study aims to gain an understanding of the importance of maintaining the consistency of planning and budgeting from the viewpoint of the Local Government Budget Team (TAPD). Using a phenomenological approach allows the disclosure of meaning systematically related to the phenomenon being studied. The study was developed using primary and secondary data sources. The primary data were derived from unstructured interviews and the secondary data used by researcher were in the form planning and budgetting documents, namely, RPJMD, RKPD, KUA PPAS and APBD. Some findings indicate that there are still many problems in the process of budget planning and budgeting at the research site. The problems manifest in the form of constraints in achieving consistency in planning and budgeting caused by both internal and external factors. Eventually, the results of the study conclude that efforts to maintain the consistency of planning and budgeting interpreted by TAPD of Probolinggo as guidance in realizing the accountability of the financial performance of local government through loyalty, effective evaluation and supervision and strong commitmen from the employees. Keywords: budget, consistency, planning and budgeting, TAPD
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 Mayasari, Rosalina Pebrica 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 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