p-Index From 2021 - 2026
11.071
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Jurnal Manajemen Teori dan Terapan Riset Akuntansi dan Keuangan Indonesia Akuisisi : Jurnal Akuntansi Jurnal Akuntansi dan Pajak International Journal of Artificial Intelligence Research Jurnal EMT KITA Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Ekonomi dan Bisnis Jurnal SOLMA Journal of Economic, Bussines and Accounting (COSTING) SENTRALISASI SEIKO : Journal of Management & Business IKRA-ITH EKONOMIKA EQIEN - JURNAL EKONOMI DAN BISNIS Jesya (Jurnal Ekonomi dan Ekonomi Syariah) YUME : Journal of Management JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Iqtishoduna: Jurnal Ekonomi Islam EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Ilmiah Akuntansi dan Bisnis International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Abdi Psikonomi Journal of Advanced Sciences and Mathematics Education Journal of Accounting and Finance Management (JAFM) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Mamangan Social Science Journal International Journal of Multidisciplinary Sciences and Arts Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi Jurnal Nirta: Studi Inovasi IIJSE Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia JER Journal of Ekonomics, Finance, and Management Studies JIFA (Journal of Islamic Finance and Accounting)
Claim Missing Document
Check
Articles

Pengaruh Pengumuman Dividen Tunai Ditinjau dari Kenaikan dan Penurunan Dividen terhadap Variabilitas Tingkat Keuntungan Saham di Bursa Efek Jakarta Puspitasari, Dian Agustin; Witono, Banu
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 2 (2004): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i2.3598

Abstract

-
Peran Pengetahuan Pajak Pada Kepatuhan Wajib Pajak Witono, Banu
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2008): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.2624

Abstract

-
BAHASA AKUNTANSI SEBAGAI “DISCOURSE-DRIVEN” DALAM BUDAYA KAPITALISME BARU Witono, Banu
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 2 (2016): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i2.2733

Abstract

It is undeniable that accounting as a science or practice developed at this time considered to be born of the "womb" of capitalism, also led to the development of accounting theory is consistent  with  capitalism itself.  This  article highlights  the dialectic accounting  laden with cultural values contained therein. A study of discourse is used to generate an understanding of how the language has become a discourse-driven to the new capitalism in order to generate the values in a culture where accounting flourish. The basic concepts and theories developed in accounting has become a tool of technology which is used as a justification of the interests in favor of the neo-capitalist.  Keywords: Accounting Language, Discourse-Driven, Neo-capitalism
Aplikasi Regresi Berganda dalam Pengendalian Biaya Witono, Banu
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 2 (2002): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i2.3571

Abstract

-
Optimalisasi Peran DPRD dalam Pengawasan Keuangan Daerah Witono, Banu
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 2 (2003): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i2.3696

Abstract

-
Akuntasni Sektor Publik dan Akuntabilitas Keuangan Daerah Witono, Banu
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 1 (2002): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i1.3676

Abstract

-
Are There Any Earnings Managements Of Islamic Banking In Indonesia? (Case Study Of Islamic Banking “X” And “Y”) Banu Witono; Muhammad Sholahuddin
Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management Vol. 5 No. 1 (2012): Jurnal Manajemen Teori dan Terapan - April 2012
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (451.97 KB) | DOI: 10.20473/jmtt.v5i1.2452

Abstract

The objective of this research is to analyze the possibility of Earnings Management in the financial statement of Islamic Banks. The population of research includes Islamic general bank. This research applied purposive sampling with Islamic general banks issuing financial statement within consecutive five years ; 2002 – 2006. The hypothesis of the research is the Earnings Management in the financial statement of Islamic Banking. This research applied the method of Total Accrual Healy (1985) as described in Arfani and Sasongko (2005) to identify Earnings Management. Based on the test performed, the average total accrual for 5 years of research is positive and negative, thus, it can be concluded that there is Earnings Management in the financial statement of Islamic Banking in Indonesia as for case Islamic Bank “X” and “Y”.  
BAHASA AKUNTANSI SEBAGAI “DISCOURSE-DRIVEN” DALAM BUDAYA KAPITALISME BARU Banu Witono
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 2 (2016): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i2.2733

Abstract

It is undeniable that accounting as a science or practice developed at this time considered to be born of the "womb" of capitalism, also led to the development of accounting theory is consistent  with  capitalism itself.  This  article highlights  the dialectic accounting  laden with cultural values contained therein. A study of discourse is used to generate an understanding of how the language has become a 'discourse-driven' to the new capitalism in order to generate the values in a culture where accounting flourish. The basic concepts and theories developed in accounting has become a tool of technology which is used as a justification of the interests in favor of the neo-capitalist.  Keywords: Accounting Language, Discourse-Driven, Neo-capitalism
Aplikasi Regresi Berganda dalam Pengendalian Biaya Banu Witono
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 2 (2002): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i2.3571

Abstract

-
Prophetic Accounting: Disquiet in The Era of Postmodernism Banu Witono; Kurnia Rina Ariani; Rita Wijayanti
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.14645

Abstract

This paper discusses accounting which is seen as a form of value-free ideology. This ideology will certainly follow the flow of thoughts and beliefs of the initiating figures. Moving on from the long journey of upheaval and struggles of western and eastern thought (orientalism vs occidentalism) as well as the dialectical dynamics of thinking among western nations (modernism vs postmodernism) in the realm of philosophy, sociology, methodology and even in practice. It is undeniable that the development of postmodernism in the western world has had a positive impact on the stretching of thinking of Muslim scientists and academics in formulating accounting that contains spiritual values of Divine and Prophethood. Accounting is more egalitarian and not gender biased. Accounting is able to stimulate human behavior into a condition of divine consciousness or God Consciousness as part of its "rebellion" over the reality of accounting that is developing in the capitalistic world.
Co-Authors Akromul Chitam, Muhamad Bahaudin Alam, Agev Fefy Bena Alifah Sekarningrum Alviandra Hikmatiar Wijaya Ammar Alamsyah Ana Arifatunnisa Andy Dwi Bayu Bawono Annas Nashiruddin Annas Nashiruddin Annistysia, Rana Avi Anshor, Zaky Aprilia, Rani Arifia, Annastasya Rizqi Arkan Rayagung Rohmana Arkan, Ahmad Nazhifa Astari Kurnia Widi Astuti Ayu Wahyu Cahyaningtyas Baehaqi Bagas Tirta Syech Maulana Cahyaningtyas, Dayinta Devi Afriantari Puspa Putri Dewita Puspawati Diah Mutiara Nurhayati Dian Agustin Puspitasari Dwi Agus Kurniawan Dwianto, Agus Eka Putri Rahmawati Erma Setiawati Erytria Meylina Fachry Abda El Rahman Fatchan Achyani Fatra Azzarohma Fatwasari Soeratno Putri Fauzan, Wakhid Rizki Fitriya Diah Pramesthi Gehad Mohammed Sultan Saif Hammas, Muhamad Hargiyarto, Ibnu Malik Heppy Purbasari Hilya Nur Syahidah Ihsan Frendy Anshari Ika Diah Purwati Ilham Jiensa Wijaya Indradewa, Rhian Jati Waskito Keyka Finannafi'ah Khoirudin Khoirudin, Khoirudin Kurnia Rina Ariani Mahameru Rosy Rochmatullah Mahardika Tustha Prana Muhammad Abdul Aris Muhammad Bagas Sandi Laksono Muhammad Khadziq Muhammad Sholahuddin Mujiyati Muuna, Adellya Nihayatul Nafisah, Maya Yulia Nainsi Riana Ningrum, Alfian Indra Noer Sasongko Nova Caroline Nugraha, Ammar Naufal Nugroho, Aditya Arif Nugroho, Ady Nugroho, Anshori Agung Nur Via Indrawati Nurkholis * Nursiam Nursiam, Nursiam Nurul Dwi Afisah Ovi Itsnaini Ulynnuha Pamungkas, Putri Purwanti, Noer Indach Puspitasari, Dian Agustin Putra, Shafrudin Tri Adi Nugroho Putri, Eskasari Radeva Yudi Mumtaza Rani Aprilia Rini, Lina Sekar Riskasari, Annisa Rita Wijayanti Rizqi Darma Saputra Roekhudin, Roekhudin Roikin Roikin Romadhon, Faridh Akhirur Saputra, Aditya Danang Saraswati Prayitna Sekarningrum, Alifah Sherena Wahyutari Shinta Dwi Maharani Shinta Permata Sari Sujatmiko, Fajar Triyono Triyono Triyono Tsania Khofifah Tunggalono, Gangsar Meymabuga Valifauzy, Annindi Galih Virginia Asmoro Putri, Riezha Widowati Dian Permatasari Wukir Diyah Prasetya Wulan Setyaningsih Zulfikar Zulianty, Zahra Fatika