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All Journal EL-MUHASABA Jurnal Dinamika Akuntansi Jurnal ASET (Akuntansi Riset) Jurnal Bisnis dan Akuntansi Jurnal Akuntansi Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Adib Minanurohman
Universitas Airlangga
Economics, Econometrics & Finance Social Sciences

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GEMI, NASTITI, NGATI-ATI: SEBUAH TINJAUAN ETIKA AKUNTAN MANAJEMEN DALAM KONTEKS KEBERLANJUTAN Adib Minanurohman; Nurul Fitriani; Fiona Vista Putri
JURNAL AKUNTANSI Vol 11, No 1 (2022): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v11i1.520

Abstract

Akuntan manajemen memiliki peran yang sangat besar dalam merespon isu keberlanjutan. Oleh karena itu, akuntan manajemen harus mengembangkan sikap yang berpedoman pada etika akuntan manajemen. Salah satu sikap yang dapat dikembangkan adalah gemi, nastiti, ngati-ati, yang merupakan konsep dari filosofi Jawa yang berkaitan dengan isu keberlanjutan. Tujuan artikel ini adalah untuk mengeksplorasi lebih jauh konsep gemi, nastiti, ngati-ati dari perspektif etika akuntan manajemen dari perspektif keberlanjutan. Penelitian ini menggunakan pendekatan library research dengan mengumpulkan berbagai macam literatur terkait filosofi gemi, nastiti, ngati-ati dan dielaborasikan dalam etika akuntan manajemen dalam konteks keberlanjutan perusahaan. Secara singkat, hasil penelitian ini menunjukkan bahwa jika dikaitkan dengan etika akuntan manajemen, Gemi dapat dicerminkan bahwa akuntan manajemen harus dapat menilai dengan tujuan ekonomis apa yang mereka maksud dan apa yang seharusnya. Lebih lanjut, Nastiti, akuntan manajemen harus mengandalkan kompetensi profesional dan kehati-hatian dalam melaporkan informasi, terutama informasi mengenai keberlanjutan perusahaan. Dan terakhir, Ngati-ati, selain etika kehati-hatian profesional, dalam kaitannya dengan falsafah Jawa ini, akuntan manajemen juga harus memperhatikan etika kerahasiaan, integritas, dan juga perilaku profesionalnya dalam menyikapi isu-isu keberlanjutan. Secara keseluruhan, keterlibatan akuntan manajemen di masa depan dalam akuntansi dan pelaporan keberlanjutan akan bergantung pada kemampuan mereka untuk memperluas domain keahlian yang ada/tradisional dengan memperoleh pengetahuan dan mengembangkan keterampilan dan kompetensi baru yang secara tradisional terkait dengan bidang keahlian lainnya.Management accountants have a very big role in responding to sustainability issues. Therefore, management accountants must develop an attitude that is guided by the ethics of management accountants. One attitude that can be developed is gemi, nastiti, ngati-ati, which are concepts from Javanese philosophy related to sustainability issues. The purpose of this article is to explore further the concept of gemi, nastiti, ngati-ati from the perspective of management accountant ethics from a sustainability perspective. This study uses a library research approach by collecting various kinds of literature related to the philosophy of gemi, nastiti, ngati-ati and elaborated on management accountant ethics in the context of corporate sustainability. Briefly, the results of this study indicate that when it is associated with management accountant ethics, Gemi can be reflected that management accountants must be able to judge with economical objectives what they mean and what they should be. Furthermore, Nastiti, management accountants must rely on their professional competence and prudence in reporting information, especially information regarding company sustainability. And lastly, Ngati-ati, in addition to the ethics of professional prudence, in relation to this Javanese philosophy, management accountants must also consider the ethics of confidentiality, integrity, and also their professional behavior in responding to sustainability issues. Overall, it appears that management accountants' future involvement in sustainability accounting and reporting will depend on their ability to expand existing/traditional domains of expertise by acquiring knowledge and developing new skills and competencies that are traditionally related to other areas of expertise.
DEWAN PEREMPUAN DAN CORPORATE SOCIAL RESPONSIBILITY (CSR): SEBUAH LIBRARY RESEARCH Nurul Fitriani; Adib Minanurohman; Gery Lusiano Firmansah
JURNAL AKUNTANSI Vol 11, No 1 (2022): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v11i1.497

Abstract

Penelitian ini bertujuan untuk menggali dan memperoleh gambaran tentang hubungan antara dewan perempuan dan CSR dengan menggunakan metode penelitian kepustakaan. Informasi yang digunakan dalam penelitian ini diperoleh dari sumber online terkemuka, terutama Scopus, Google Scholar, dan Sinta. Dengan mengeksplorasi teori peran sosial dan hasil penelitian sebelumnya, penelitian ini menyimpulkan bahwa dewan perempuan mendorong CSR yang lebih tinggi. Hasil ini didasarkan pada stereotip dan keyakinan yang melekat pada wanita tentang sifat altruisme, filantropi, kepedulian terhadap kesejahteraan orang lain dan gaya kepemimpinan partisipatif yang mendorong perusahaan untuk lebih peduli dengan pemangku kepentingan menggunakan CSR yang tulus. Penelitian ini berkontribusi pada literatur CSR dengan menelaah hasil penelitian empiris terdahulu tentang hubungan eksekutif perempuan dengan praktik CSR. Penelitian ini juga dapat digunakan sebagai bahan pertimbangan untuk manajemen perusahaan ketika mengangkat dewan perempuan. Selain itu, penelitian ini juga dapat digunakan sebagai pertimbangan investor dan konsumen untuk melihat sejauh mana perusahaan memenuhi tanggung jawab sosialnya sebagai pertimbangan ketika berinvestasi dan membeli produk perusahaan.This study aims to explore and obtain an overview of the relationship between women's board and CSR using the library research method. The information used in this study was obtained from reputable online sources, especially Scopus, Google scholar, and Sinta. By exploring social role theory and the results of previous research, this study concludes that women's boards encourage higher CSR. These results are based on the stereotypes and beliefs inherent in women about the nature of altruism, philanthropy, concern for the welfare of others and participatory leadership styles that encourage companies to care more stakeholder using sincere CSR. This study contributes to the CSR literature by examining the results of previous empirical research on the relationship between female executives and CSR practices. This research can also be used as consideration for company management when appointing women's boards. In addition, this research can also be used as a consideration for investors and consumers to evaluate compliance companies for their social responsibilities as a consideration when investing and buying company products.
Kepribadian Serakah (Greed) sebagai Tantangan Etika dan Kepemimpinan dalam Profesi Akuntan Manajemen Nurul Fitriani; Adib Minanurohman; Gery Lusiano Firmansah
Jurnal Bisnis dan Akuntansi Vol 24 No 2 (2022): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v24i2.1590

Abstract

This study examines the greedy personality as an ethical leadership challenge in the management accounting profession. This topic is important due to top level management accountants serve as a leader and carry out their responsibility to society and association through code of ethics and ethical leadership. The discussion results show that management accountants with greedy personalities are more susceptible to fraud, which violates management accountants code of ethics such as integrity, objectivity, and professional behavior. In addition, ethical leadership values that have the potential to be violated because of greedy personality are sincerity, integrity, trustworthiness, wise in decision making, and empathy for others. Finally, this article proposes a solution that can use to reduce the impact of a greedy personality in a management accountant through (1) held social awareness program that involves all elements of the company including top level accountant management (2) supportive environment, culture, and policies from company (3) improving faith through spiritual program.
Metaverse dalam Akuntansi yang Ditinjau dari Perspektif Filosofi Realitas Plato Adib Minanurohman; Nurul Fitriani
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 14, No 1 (2023): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v14i1.15652

Abstract

Purpose: This paper aims to review the metaverse in accounting from the perspective of Plato's philosophy of reality.Method: This study uses the library research method to obtain an understanding and general description regarding the metaverse in accounting from Plato's perspective.Results: The result shows that accounting can be a tool because its development leads to a blockchain system which can later become a means of exchange in the metaverse. It turns out that the metaverse can change accounting in five ways. First, the metaverse will allow direct engagement with the client. Second, training and development of new team members that can be done through the metaverse. Third, increase employee interaction. And fourth, the existence of a metaverse will form a more intense relationship with consumers. Finally, this metaverse does have many benefits and conveniences for its users. But, despite all that, the issue of user data security is still a major concern, so it is hoped that in the future the metaverse can develop better.Implications: This research contributes to the development of literature related to the metaverse, especially accounting in terms of Plato's philosophy of reality.Novelty: This study is the first article to review how the metaverse in accounting is viewed from the point of view of Plato's philosophy of reality.
Financial ratio analysis in stock price: Evidence from Indonesia Nurul Fitriani; Adib Minanurohman; Gery Lusiano Firmansah
Jurnal ASET (Akuntansi Riset) Vol 14, No 2 (2022): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i2.49132

Abstract

Main Purpose - This study aims to examine the association between financial ratios (including return on assets, debt to equity ratio, cash ratio, and total assets turnover ratio) with stock prices of Indonesian listed company in Indonesia Stock Exchange (IDX) except SIC 6 during 2015 – 2020.Method - This study used Signaling theory and asymmetric information as a theoretical base for testing this association using purposive sampling technique. This research obtained final samples of 1603 firm-year observation and used regression analysis to answer the hypotheses.Main Findings - The results show that return on assets ratio and cash ratio have positive and significant correlation with stock price. While debt to equity ratio has negative and significant correlation with stock price. Meanwhile, total assets turnover ratio has no significant correlation with stock price.Theory and Practical Implications - The results of this study are expected to contribute to both the literature and practice. First, this study expands the literature on the types of financial ratios associated with stock prices as well as the literature on asymmetric information, and second, the results of this study are expected to help investors perform fundamental analysis to estimate the value of the target company.Novelty - This research provides novelty in the form of the latest data updates until 2020 and analysis using old or young company categories which are related to low or high asymmetric information.
CEOs Accounting Background and ESG Disclosure: Empirical Evidence of Indonesian Listed Companies Muhammad Sabrian Oehoedoe; Adib Minanurohman; Nurul Fitriani
Jurnal Dinamika Akuntansi dan Bisnis Vol 10, No 1 (2023): March 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v10i1.28558

Abstract

The main objective of this study is to provide empirical evidence that educational background and accounting experience of CEOs have a relationship with environmental, social, and governance (ESG) disclosure. Data was gathered from all listed companies on the Indonesia Stock Exchange from 2010 to 2020. 533 firms that published sustainability reports were selected as the sample for the research. The results indicate that CEOs with an educational background in accounting and work experience in accounting field, especially those who have worked at BIG4 accounting firms, have a significantly positive relationship with ESG disclosure. This means that CEOs who are well-versed in accounting are more sensitive to environmental issues and therefore, more likely to disclose more information about ESG. The findings suggest that CEOs with an accounting background are more environmentally conscious and can play a crucial role in expanding ESG disclosure.
Fundamental Analysis of Financial Ratios in Stock Price: Do Loss and Firm Size Matter? Siti Nur Aini; Adib Minanurohman; Nurul Fitriani
Jurnal Dinamika Akuntansi Vol 15, No 1 (2023)
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v15i1.40072

Abstract

Purpose: This study aims to examine the relationship between financial ratios and stock price, and we further test the variables in the subsamples of loss or profit and the firm size.Method: This study used non-financial companies listed on Indonesia Stock Exchange (IDX) from 2010-2020.Findings: The result shows that all financial ratios used in this study are positively associated with the stock price, except the solvability ratio is negatively associated with the stock price. Furthermore, in the subsample of companies that experience losses, only a few financial ratios have a relationship with stock prices. Then, the companies that have a small size show an insignificant liquidity ratio. This result is robust using coarsened exact matching (CEM).Novelty: The results add to the literature regarding the ability of financial ratios to stock prices and especially provide new evidence from loss or profit and the firm size in Indonesia.
Kepribadian Serakah (Greed) sebagai Tantangan Etika dan Kepemimpinan dalam Profesi Akuntan Manajemen Nurul Fitriani; Adib Minanurohman; Gery Lusiano Firmansah
Jurnal Bisnis dan Akuntansi Vol. 24 No. 2 (2022): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v24i2.1590

Abstract

This study examines the greedy personality as an ethical leadership challenge in the management accounting profession. This topic is important due to top level management accountants serve as a leader and carry out their responsibility to society and association through code of ethics and ethical leadership. The discussion results show that management accountants with greedy personalities are more susceptible to fraud, which violates management accountants code of ethics such as integrity, objectivity, and professional behavior. In addition, ethical leadership values that have the potential to be violated because of greedy personality are sincerity, integrity, trustworthiness, wise in decision making, and empathy for others. Finally, this article proposes a solution that can use to reduce the impact of a greedy personality in a management accountant through (1) held social awareness program that involves all elements of the company including top level accountant management (2) supportive environment, culture, and policies from company (3) improving faith through spiritual program.
CEOs Accounting Background and ESG Disclosure: Empirical Evidence of Indonesian Listed Companies Muhammad Sabrian Oehoedoe; Adib Minanurohman; Nurul Fitriani
Jurnal Dinamika Akuntansi dan Bisnis Vol 10, No 1 (2023): March 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v10i1.28558

Abstract

The main objective of this study is to provide empirical evidence that educational background and accounting experience of CEOs have a relationship with environmental, social, and governance (ESG) disclosure. Data was gathered from all listed companies on the Indonesia Stock Exchange from 2010 to 2020. 533 firms that published sustainability reports were selected as the sample for the research. The results indicate that CEOs with an educational background in accounting and work experience in accounting field, especially those who have worked at BIG4 accounting firms, have a significantly positive relationship with ESG disclosure. This means that CEOs who are well-versed in accounting are more sensitive to environmental issues and therefore, more likely to disclose more information about ESG. The findings suggest that CEOs with an accounting background are more environmentally conscious and can play a crucial role in expanding ESG disclosure.
Co-Authors Fiona Vista Putri Gery Lusiano Firmansah Muhammad Sabrian Oehoedoe Nurul Fitriani Nurul Fitriani Siti Nur Aini