Article Per Year (5 Year)
p-Index From 2021 - 2026
5.863
P-Index
This Author published in this journals
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

Published : 141 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 141 Documents
Search

 2   3   4   5   6 
The use and benefit of management accounting practices in Libyan oil companies Abdarahman M. Kalifa; Iwan Triyuwono; Gugus Irianto; Yeney Widya Prihatiningtias
Asian Journal of Accounting Research Volume 5 Issue 1
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-08-2019-0066

Abstract

The purpose of this study is to describe the use and benefit of TMAPs and CMAPs in Libyan oil companies.The data were collected by distributing 210 mailed questionnaires to senior financial staff, such as financial managers, heads of cost department, financial accountants, department of management accounting employees, managerial accountants and Auditors. IFAC-based model was used in analyzing evolution stages in Libyan management accounting practices.This study finds that Libyan oil companies use CMAPs more than TMAPs, the latter being commonly used in Libyan manufacturing companies. This study also finds that CMAPs are more beneficial than TMAPs.This study provides more understanding of the use and the benefit of TMAPs and CMAPs and fills research gap regarding the matter, as well as provides new findings that can be used for further research regarding the use and benefit of TMAPs and CMAPs for Libyan oil companies.The results contribute to a better understanding concerning the use and benefit of TMAPs and CMAPs in Libyan oil companies.
Balancing Performance Measurement By Using The Tradition Of Islam, Tao, And Java Triyuwono, Iwan
The International Journal of Accounting and Business Society Vol 15, No 1 (2007): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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

Abstract

Traditional financial measurement (e.g. return on investment) is usually utilized to measure management performance. However, it does not adequately represent the real performance of management. An alternative is offered, i.e. “Balanced Scorecard” (BS).  It is not only treated as a performance measurement, but also as strategic management systems.  BS is more extensive and equitable than the traditional one. This paper evaluates and examines the gender of traditional financial measurement (ROI) and BS through a cultural analysis, i.e. Islam, Tao and Javanese tradition.  Having evaluating the gender of the measurements, the paper continually evaluates their weaknesses and attempts to reformulate them in a proper manner.  An instrument of analysis is formulated based on Islam, Tao and Javanese tradition.  In essence, the instrument utilizes “synergy of binary opposition” which deconstructs “the Center” through internalizing “the others.” The results of the analysis indicate that the performance measurements are strongly masculine-laden.  The masculine values are the ones that tend to be expansive and destructive for social orders of human life and natural environment.  To eliminate the negative effects of the masculine values, the paper suggests modification of the performance measurements by harmonizing and balancing masculine values with feminine ones. Key words: return on investment, balanced scorecard, deconstruction, binary opposition, Islam, Tao, Javanese tradition, Masculine and feminine values
Searching And Amassin G The Essential Elements Of Knowledge: Toward The Transcendental One Triyuwono, Iwan; Gaffikin, Michael J.R
The International Journal of Accounting and Business Society Vol 2, No 1 (1994): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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

Abstract

The aim of this study is to introduce a preliminary meth odological foundation of research that may be used as a basis for advancing accounting knowledge. It is designed especially to capture the meanings of social reality which construted by and as the result of interactions among members of Muslim society, economic systems, and accounting practices in Indonesia. The study attempts to combine and extend symbolic interactionism, a perspective of social psyphology, with Islamic values, that is, the concept of faith, knowledge and action. The modification, in terms of extending symbolic interactionism is indispensably conducted to adapt a social-religious environment in which the research will be carried out. Knowledge nearly completely externalized and desacralized, especially among those segments of human race which have become transformed by the process of modernization, and that bliss [qudrah, isikmah, and rahmah] which is the frail of union with the One with and an aspect of the perfume of the sacred has become well-nigh unattainable and beyond the grasp of the vast majority of those who walk upon the earth (Nasr1981,1).
THE VALUES OF KI HADJAR DEWANTARA’S CRITICAL EDUCATION: FUNDAMENTAL CONCEPT OF ACCOUNTING EDUCATION OBJECTIVE Bakhtiar, Yohan; Triyuwono, Iwan; Irianto, Gugus
The International Journal of Accounting and Business Society Vol 23, No 1 (2015): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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

Abstract

This article analyzesthe currentofaccounting educationreality and founds a relevance values that ​​brought by modern accounting with Ki Hadjar Dewantara’s thinking. Additionally, this article explores the values ​​of Ki Hadjar Dewantara’s critical education as aformulation for basic concept of accounting education objective. Islamic spiritual value, moral value​​and freedomvalue which become the findings in this article are still a conceptual framework that requires ongoing study to obtain indicators of each value in order to formulate the concept ofaccounting education objectivesin accordance with character and identity of Indonesian people. Keywords:Ki Hadjar Dewantara, Values, Accounting Education.
Committee of Sponsoring Organization of the Treadway Commission (COSO) Framework as a Control Framework Construction Internal Sharia Based Djasuli, Mohamad; Triyuwono, Iwan; Purwanti, Lilik; Roekhudin, Roekhudin
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4386

Abstract

COSO internal control Framework is an operational activity that is widely used for more effective and efficient performance. The purpose of this study is to analyze internal control based on the COSO Framework concept and the concept of Islamic sharia and a comparison between the two. The method used in this research is descriptive qualitative with a database of phenomena and the substance of the meaning of the phenomenon. The findings in this study that the COSO Framework as an internal control system that is proven to be effective and can uncover various cases of violations that occur in the world, both at the organizational and government scale. In principle the COSO Framework 's internal control concept based on the principle of distrust of the organizational hierarchy (management, board of directors, employees, shareholders) . On the other hand, the concept of internal control based on the concept of Islamic sharia is based on aspects of one's spirituality and religiosity (tawhid and taqwa). The concept of Islamic internal control is not based on fear of rule of law, control, people should have faith that everything they do is supervised by God and will be accounted for in life after life with inner awareness. Comparison of the concept of internal control between COSO Framework and Islam in principle are not contradictory, but the concept of Islamic internal control is complementary and fills the empty space in the COSO internal control concept. Tawhid and Taqwa are the first foundations of the COSO Framework which will have a major impact on the successful implementation of the COSO Framework within the organization or institution to prevent everyone in every element in the organization and institution from doing bad or wrong things.
SO, WHAT IS SHARIA ACCOUNTING? Iwan Triyuwono
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 1 No 1 (2013): Imanensi : Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1563.932 KB) | DOI: 10.34202/imanensi.1.1.2013.42-50

Abstract

Penelitian ini bertujuan mengeksplorasi sifat akuntansi syariah dari sudut pandang fungsi serta tujuannya. Analisis dan sinstesis konseptual dilakukan untuk mendapatkan suatu keunikan dari akuntansi syariah. Berdasarkan perspektif khalifatullah fil ardh, fungsi dan tujuan dari akuntansi syariah melampaui kehidupan duniawi. Akuntansi syariah berfungsi sebagai instrumen doa dan zikir (pengingat Tuhan) untuk membangunkan kesadaran ketuhanan.
Biografi umar bin khattab ra: sebuah analogi bagi independensi auditor Rahmad Harddian; Iwan Triyuwono; Aji Dedi Mulawarman
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 2 No 2 (2017): Imanensi : Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (743.825 KB) | DOI: 10.34202/imanensi.2.2.2017.18-32

Abstract

Abstrak Tujuan penelitian adalah mencari konsep independensi auditor perspektif Umar bin Khattab. Penelitian ini adalah penelitian kualitatif, menggunakan metode tarikh bertipe biografi dengan tokoh Umar bin Khattab. Melalui tarikh, penulis berkeinginan memahami kehidupan beliau untuk dirumuskan menjadi konsep independensi melalui analogi/qiyas. Ditemukan bahwa konsep independensi berdimensi spiritual yang berdasar pada tauhid, mempunyai makna amar ma’ruf, nahi munkar dan jihad. Dimensi mental berupa sifat jujur, adil, teguh, amanah, dan zuhud. Dimensi material berkaitan dengan kelangsungan profesi auditor dan penjagaan harta masyarakat. Dimensi sosial merupakan fungsi independensi sebagai teladan yang baik bagi lingkungan. Abstract The purpose of this study is to formulate the concept of auditor’s independence base on Umar bin Khattab’s perspective. This research is a qualitative study that uses biographical tarikh method and the figure is Umar bin Khattab. By using tarikh, author attempts to understand about his life that to be formulated became the concept of independence by analog/qiyas. It was found that the concept of independence has a spiritual dimension that is based on tawhid, has amar ma’ruf, nahi munkar, and jihad meaning. Mental dimension consists of honest, fair, firm, trust, and zuhud. Material dimension related to the continuity of auditor profession and securing public treasure. The social dimension refer to the independence function as good role model for the environment.
MAKNA JASA PINJAMAN DALAM UNIT USAHA SIMPAN PINJAM Alif Ilham Akbar Fatriansyah; Iwan Triyuwono; Roekhudin Roekhudin
Jurnal Ekonomi dan Bisnis Vol 19, No 3 (2018): JURNAL EKONOMI DAN BISNIS : EDISI KHUSUS
Publisher : Department of Management, Faculty of Economics, Universitas Islam Sutan Agung, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ekobis.19.3.1-11

Abstract

This study aims at understanding the meaning of the loan in the loan business services basedon the members’ perceptions of Eko Kapti cooperative. This study uses TranscendentalPhenomenology approach by Edmund Husserl. The results of this study show that the “the loanservices are the results of inconsistencies in the use of a principle”, whether using syariah orconventional principles, so that the existing loan business services are considered as part ofsyariah containing usury.Keywords: Understanding the meaning of the loan services, Cooperatives, Inconsistency,Syariah or Conventional
Sinergi Oposisi Biner: Formulasi Tujuan Dasar Laporan Keuangan Akuntansi Syari’ah Iwan Triyuwono
Jurnal Iqtisad Vol. 4 No. 1 (2003)
Publisher : Jurnal Iqtisad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/iqtisad.vol4.iss1.art5

Abstract

Wacana akuntansi syari’ah di Indonesia perlu dikembangkan tidak saja pada level filosofis, tetapi ke arah teori yang lebih konkrit. Makalah ini pada dasarnya bertujuan un¬tuk memberikan kontribusi bagi akuntansi syari’ah pada level teori, yaitu, khususnya memformulasilkan tujuan dasar (basic objectives) dari laporan keuangan (financial state¬ments) akuntansi syari’ah.Alat analisis yang digunakan dalam makalah ini adalah sinergi oposisi biner yang diilhami oleh nilai-nilai dari tradisi Islam dan Tao. Alat analisis ini pada dasarnya meng¬gabungkan dua hal yang berbeda (dan bahkan bertolak belakang) menjadi satu kesatuan yang tidak terpisahkan, misalnya hibrida antara nilai-nilai maskulin dengan feminin, ego¬istik dan altruistik, materi dan spiritual, dan lain-lainnya.Dari hasil analisis dapat diformulasikan bahwa tujuan dasar laporan keuangan akun¬tansi syari’ah adalah untuk memberikan: (1) akuntabilitas dan (2) informasi. Akuntabilitas merupakan representasi dari unsur spirit (ruh, atau, jiwa), atau unsur etika, atau unsur ukhrawi, atau unsur feminin. Sedangkan informasi merupakan representasi dari unsur materi, atau unsur ekonomi, atau unsur duniawi, atau unsur maskulin. Kedua tujuan dasar tersebut menjadi satu-kesatuan yang tidak terpisahkan dan menjadi kekuatan dari akuntansi syari’ah.Key words: sinergi oposisi biner, maskulin, feminin, akuntabilitas, dan informasi.
“FAKTOR –FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN AKUNTANSI LINGKUNGAN DALAM LAPORAN TAHUNAN PERUSAHAAN” (Studi Pada Perusahaan PROPER yang Terdaftar Di BEI 2010) Elok Harmatil Ummami; Iwan Triyuwono
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 1: Semester Ganjil 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.344 KB)

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.
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