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

 3   4   5   6   7 
Reconstruction of Accounting Education Purpose Concept through the Thoughts of Ki Hadjar Dewantara Yohan Bakhtiar; Dion Yanuarmawan; Iwan Triyuwono; Gugus Irianto
International Journal of Religious and Cultural Studies Vol 1 No 2 (2019): International Journal of Religious and Cultural Studies (October 2019-March 2020)
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2019.10.04

Abstract

This study aims at exploring the fact in accounting education at college and formulating the concept of accounting education based on the thoughts of Ki Hadjar Dewantara, enveloped in his two books: education and culture. Ki Hadjar Dewantara’s critical-spiritualist-nationalist paradigm is used as a perspective to analyse the present accounting education. This study uses a qualitative approach and case studies as a research strategy. The substance (indicator) of spirituality value (Tauhid ontology and orderliness in physical and spiritual), moral value (the balance of Cipta-Rasa-Karsaor Tri-Sakti), enhanced degree of humanity, and independence values (freedom, independent and partiality to Indonesian people) were the method in this study. The result of this study shows that accounting education reality at economics faculty, Real Learning University does not reflect the values of Ki Hadjar Dewantara’s idealistic thinking. A formulation of accounting education purpose concept in universities must be established to produce a perfect human with pure spirituality through spiritual, moral and independence value. This concept also can be interpreted as a struggle to bring love in accounting education purpose concept.
PERSEPSI AKADEMISI TERHADAP RISIKO KEPATUHAN SYARIAH SUKUK DI INDONESIA Sri Nurul Komariyah; Iwan Triyuwono
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (237.912 KB)

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
MANAJEMEN RISIKO PEMBIAYAANMUDHARABAH (Studi Kasus Bank Muamalat Indonesia Cabang Malang) Khoiriyah Trianti; Iwan Triyuwono
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (159.566 KB)

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
PERSEPSI DEALER MOBIL TERHADAP KEBIJAKAN INSENTIF PAJAK MOBIL HYBRID (Studi Kasus Pada Honda Sukun Malang) Andy Setiawan; Iwan Triyuwono
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

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.
EVALUASI PENGENDALIAN INTERN TERHADAP PROSEDUR PENGELUARAN KAS (PAYMENT) DI PT. X INDONESIA Mila Mardia Husna; Iwan Triyuwono
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

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.
KAJIAN KOMPARATIF KONSEP DAN PRAKTIK RAHN EMAS PADA PT. BRI SYARIAH KCP GRESIK Zaidatin Nazila; Iwan Triyuwono
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.033 KB)

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.
THE ISLAMIC PERSPECTIVE ON THE CONSTRUCTION OFACCOUNTING DISCIPLINE Iwan Triyuwono
Gadjah Mada International Journal of Business Vol 6, No 1 (2004): January-April
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1631.927 KB) | DOI: 10.22146/gamaijb.5534

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 Shari'ate (Islamic) accounting discipline should be constructed.
AKUNTANSI MALANGAN: SALAM SATU JIWA DAN KONSEP KINERJA KLUB SEPAK BOLA Iwan Triyuwono
Jurnal Akuntansi Multiparadigma Vol 6, No 2 (2015): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (395.304 KB) | DOI: 10.18202/jamal.2015.08.6023

Abstract

Abstrak: Akuntansi Malangan: Salam Satu Jiwa dan Konsep Kinerja Klub Sepak Bola. Penelitian ini bertujuan membangun konsep kinerja klub sepak bola dengan menggunakan budaya khas kota Malang, yaitu budaya basa wali-an[1], malangkucecwara dan salam satu jiwa."[2] Penelitian ini menggunakan paradigma spiritualis dan disain penelitian spiritualis. Melalui metode dzikir, doa, dan tafakkur, peneliti mendapatkan metafora bola sebagai alat untuk menganalisis data. Hasil penelitian menunjukkan bahwa konsep kinerja klub sepak bola berorientasi kepada titik terdalam spiritual manusia, yaitu takwa, yang disimbolkan dengan titik pusat bola dengan nilai budaya "salam satu jiwa." Orientasi ke dalam adalah refleksi dari basa wali-an yang membalik kepentingan materi ke kepentingan spiritual. Setiap pihak, dapat menggunakan jalur profesinya masing-masing untuk masuk ke dalam titik Tuhan (takwa) melalui jalan kebenaran mental malangkucecwara sebagai jembatan penghubung antara titik kesejahteraan materi, sebagai bagian terluar dari bola, dengan titik Tuhan. Abstract: Malangan Accounting: Salam Satu Jiwa and the Performance Concept of Football Club. This research aims to construct the performance concept of football club by employing Malang indigenous culture namely basawali-an, malangkucecwara and salam satu jiwa. This research uses spiritual paradigm and spiritual research design. Through dzikir, doa, and tafakkur, researcher finds a metaphor in the form of ball as analysis tool. The research indicates that the performance concept of football club is oriented to the deepest point of human spirituality, namely takwa, which is symbolised with the epicentre of the ball with the cultural value of salam satu jiwa. Inward orientation is a reflection of basa wali-an that reverses material to spiritual interest. Every party involved in the football club can use his/her professional way to enter to the deepest God spot through righteous path of malangkucecwara as a bridge between material well being, as the outer part of the ball, with God spot.
”MATA KETIGA”: SÈ LAÈN, SANG PEMBEBAS SISTEM PENDIDIKAN TINGGI AKUNTANSI Iwan Triyuwono
Jurnal Akuntansi Multiparadigma Vol 1, No 1 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (411.409 KB) | DOI: 10.18202/jamal.2010.04.7077

Abstract

The objectives of the study are to criticize the existing accounting education especially in Indonesian universities and to give an alternative idea for a better one. It is done as there is a strong indication that accounting education is driven by intellectual intelligence, market, and other artificial interests.  Through a deconstruction approach and critical analysis, the study suggests the internalization of “Mata Ketiga” (the Third Eye) in accounting curriculum.  Mata Ketiga, that refers to spiritual intelligence, is “the Other” that is consciously entered to the singularity of  intellectual intelligence of modern curriculum. Under the internalization of Mata Ketiga, accounting education can be emancipated from the domination of intellectual intelligence, market, and other artificial interests.  By doing so, the education may guide an accounting student to find his/her “real self” without neglecting contemporary accounting competence.
PRAKTIK REVENUE SHARING DAN IMPLIKASINYA PADA KESEJAHTERAAN MASYARAKAT Akhmad Thoha; Made Sudarma; Iwan Triyuwono; Unti Ludigdo
Jurnal Akuntansi Multiparadigma Vol 2, No 1 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (538.657 KB) | DOI: 10.18202/jamal.2011.04.7114

Abstract

Revenue Sharing Practices and Its Implication to Society Welfare. This research aims to develop the concept of Revenue Sharing and Its Implications on Welfare Society based on empirical data collected during the study in the SRB Asri Jember. This research used Grounded Theory approach with systematic procedures through the analysis of coding and categorization that comes with giving a name in each category, further divided into an array of conception. Revenue Sharing Practices are derived from based to Al-Quran and Al-Hadis laden with moral values and spiritual Islam that upholds honesty, transparency, and welfare of the community so as to ensure the creation of justice reduced economic inequality. Implications of Revenue Sharing Concept formulated consists of two principles, namely: revenue sharing as a form of profit sharing and loss based on mutual agreement between the bank and the customer and falah the welfare of society through the distribution of income through Alqordhul hasan funds sourced from the zakat, infaq and shodaqoh.Pratik Revenue Sharing dan Implikasinya pada Kesejahteraan Masyarakat. Penelitian ini bertujuan untuk menyusun konsep Revenue Sharing dan Implikasinya pada Kesejahteraan Masyarakat berdasarkan data empirik di BPRS Asri Jember. Penelitian ini menggunakan pendekatan Grounded Theory dengan prosedur sistematis melalui analisis coding dan kategorisasi. Praktik Revenue Sharing bersumber dari Alquran dan Hadis sarat dengan nilai-nilai moral dan spiritual Islami yang menjunjung tinggi kejujuran, transparansi, dan kesejahteraan masyarakat sehingga dapat menjamin terciptanya keadilan berkurangnya kesenjangan ekonomi. Konsep Implikasi Revenue Sharing yang dirumuskan terdiri dari dua prinsip, yaitu: revenue sharing sebagai bentuk bagi hasil/rugi berdasarkan kesepakatan bersama antara bank dengan nasabah dan falah yaitu mewujudkan kesejahteraan masyarakat melalui distribusi pendapatan melalui dana Alqordhul hasan yang bersumber dari zakat, infaq dan shodaqoh. melalui pembentukan.
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