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All Journal Jurnal Akuntansi Multiparadigma Jurnal Dimensi Jurnal Ilmu dan Riset Akuntansi Journal of Accounting Science Technomedia Journal Profita : Komunikasi Ilmiah dan Perpajakan Share : Journal of Service Learning Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Samudra Ekonomi dan Bisnis EKUITAS (Jurnal Ekonomi dan Keuangan) Proceeding of World Conference Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Economics, Management, Business, and Social Science Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Journal of Social Research Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Lead Journal of Economy and Administration Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Akuntansi Manado (JAIM) Research Horizon Hikmayo: Jurnal Pengabdian Masyarakat IIJSE Veteran Economics, Management & Accounting Review E-JURNAL AKUNTANSI
Ikhsan Budi Riharjo
Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
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An Accounting Study of the Bhubuwan Tradition Syarifa, Hafidha Raniz; Riharjo, Ikhsan Budi; Fidiana, Fidiana
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 1 (2026): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i1.6654

Abstract

Accounting has evolved beyond formal systems into social practices embedded in cultural and relational contexts. One example is the bhubuwân tradition in the Madurese community, a gift-giving practice in ceremonial events that involves structured economic mechanisms and record-keeping. However, this practice has rarely been examined from a contextual accounting perspective. Therefore, this study aims to examine accounting practices within the bhubuwân tradition using a contextual approach. This study employs a qualitative ethnographic method conducted in Jaddih Village, Bangkalan Regency. Data were collected through interviews, participant observation, and documentation, and analyzed using an ethnographic model to capture the meanings and practices developed within the community. The results show that bhubuwân embodies informal accounting functions, including recording, measurement, control, and accountability, which are documented in the ongghâân book. These practices operate through social mechanisms based on trust, norms, and reciprocity, supported by an organized social structure. Furthermore, bhubuwân has multidimensional meanings, functioning as social debt and credit, a collective funding mechanism, a form of contribution, and a long-term social investment. This study concludes that accounting in a cultural context functions not only as an economic tool but also as a social mechanism that maintains balance, justice, and the sustainability of social relationships within the community.
Pengembangan Aplikasi Mobile “SIAP OKE” (Sistem Antrian dan Penjadwalan Operasi Elektif) di RSUD dr. Soedono Fanny Nugrahani; Pramadavita Andini; Sigit Robiyanto; Ikhsan Budi Riharjo
JURNAL DIMENSI Vol 15, No 1 (2026): Jurnal Dimensi (March 2026)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/dms.v15i1.9123

Abstract

Transformasi digital dalam pelayanan kesehatan menjadi kebutuhan penting untuk meningkatkan efisiensi, efektivitas, dan kualitas layanan rumah sakit. RSUD dr. Soedono mengembangkan aplikasi mobile SIAP OKE (Sistem Antrian dan Penjadwalan Operasi Elektif) sebagai solusi terhadap permasalahan penjadwalan operasi yang sebelumnya dilakukan secara manual. Penelitian ini bertujuan untuk mendeskripsikan proses pengembangan, implementasi, serta dampak penggunaan aplikasi SIAP OKE dalam meningkatkan pelayanan operasi elektif. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan pendekatan studi kasus. Data diperoleh melalui dokumentasi, observasi, dan analisis laporan implementasi aplikasi. Hasil penelitian menunjukkan bahwa aplikasi SIAP OKE mampu mengintegrasikan proses penjadwalan operasi, mengurangi benturan jadwal antar dokter, meningkatkan kepastian jadwal operasi bagi pasien, serta menurunkan angka penundaan operasi elektif. Selain itu, aplikasi dapat diakses secara real-time melalui smartphone sehingga meningkatkan koordinasi antar unit pelayanan. Pengembangan aplikasi SIAP OKE membuktikan bahwa inovasi digital dapat mendukung peningkatan mutu pelayanan rumah sakit secara berkelanjutan.
Disclosure Of Community Welfare: Implications Of Super Premium Tourism Program Implementation: (Studies of the Department of Tourism, Creative Economy and Culture of West Manggarai) Febronia Hersi Batul; Ikhsan Budi Riharjo; Fidiana
Lead Journal of Economy and Administration Vol 1 No 4 (2023): Lead Journal of Economy and Administration (LEJEA)
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/lejea.v1i4.99

Abstract

This study aimed to find out whether public wealth indicated the implementation of Labuan Bajo, the super-premium tourism program, in the Manggarai Barat sub-district. Moreover, the data were both primary in the form of interviews and secondary in the form of documents. The study was descriptive- qualitative with a case-study approach. Furthermore, the informants were the head of the office, the head of the creative cluster, and also making its analysis. As a result, the implementation of the super-premium tourism object affected the Local Owned-source Revenue, improved natural resources, infrastructure, and the disclosure of public wealth. Likewise, the implementation of Labuan Bajo had been well-applied as the public revenue level was inclined, education access was easily obtained, and better quality of public health.
Peran Environmental Management Accounting Dalam Membangun Kesadaran Ekologis Di Rumah Sakit Khusus Heny Enggaryanti; Ikhsan Budi Riharjo
Veteran Economics, Management, & Accounting Review Vol 4 No 2 (2026)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v4i2.15595

Abstract

This study aims to analyse the mechanism of Environmental Management Accounting (EMA) synergising Physical EMA (PEMA) and Monetary EMA (MEMA) as an awareness tool in fostering ecological consciousness and operational efficiency in a Specialised Hospital in East Java. Employing a qualitative single-case study approach, data were gathered through semi-structured in-depth interviews with six cross-functional key informants (managerial, finance, environmental, HR, medical, and non-medical staff), field observations, and document analysis. The findings demonstrate that PEMA has been effectively integrated through digital physical logging (Festronik), whereas MEMA remains consolidated within general operational expenses without a standalone green ledger. The transparency of physical information and an understanding of the cost consequences of hazardous waste treatment proved to function as a cognitive trigger for point-of-care staff. This manifests in disciplined infectious waste segregation, the adoption of a paperless culture driven by Electronic Medical Records, and the reduction of single-use plastics. This study concludes that EMA acts as a cognitive device that transforms institutional pressures into substantive ecological work behaviour, whilst optimising Triple Bottom Line performance through cost avoidance and environmental protection.  Keywords: Awareness Tool, Environmental Management Accounting, Ecological Consciousness, Monetary EMA, Physical EMA, Specialised Hospital   Abstrak Penelitian ini bertujuan menganalisis mekanisme Environmental Management Accounting (EMA) yang menyinergikan Physical EMA (PEMA) dan Monetary EMA (MEMA) sebagai awareness tool dalam membangun kesadaran ekologis dan efisiensi operasional pada Rumah Sakit Khusus (RSK) Jawa Timur.  Pendekatan kualitatif studi kasus tunggal, data dikumpulkan melalui wawancara mendalam semi-terstruktur terhadap enam informan kunci lintas fungsi (manajerial, keuangan, K3L, SDM, medis, dan non-medis), observasi lapangan, serta analisis dokumen..  Hasil penelitian menunjukkan bahwa PEMA telah terintegrasi dengan baik melalui pencatatan fisik digital (Festronik), sedangkan MEMA masih terkonsolidasi dalam beban operasional umum tanpa akun mandiri (standalone green ledger). Transparansi informasi fisik dan pemahaman konsekuensi biaya pengolahan limbah B3 terbukti berfungsi sebagai pemantik kognitif (cognitive trigger) bagi staf di titik pelayanan (point-of-care). Hal ini terwujud dalam kedisiplinan pemilahan sampah infeksius, adopsi budaya paperless berbasis Rekam Medis Elektronik, dan reduksi plastik sekali pakai.  Penelitian ini menyimpulkan bahwa EMA bertindak sebagai cognitive device yang mentransformasi tekanan institusional menjadi adopsi budaya kerja ekologis yang substantif, sekaligus mengoptimalkan kinerja Triple Bottom Line melalui penghindaran biaya (cost avoidance) dan perlindungan lingkungan. Kata Kunci: Sarana Peningkatan Kesadaran, Akuntansi Manajemen Lingkungan, Kesadaran Ekologis, EMA Moneter, EMA Fisik, Rumah Sakit Khusus
Co-Authors Adirianto, Moh. Afandi, Cicanthika Dyah Fitria Agustina, Gita Putri Ali Djamhuri Anggraeni, Gresi Ayu Anggraini, Nikma Ragil Ansori, Achmad Fawaid Antok Noven Downida, Antok Noven Aprianti, Eka Ratna Ashrawiyadi, Irshani Asokawati, Ardiana Nungky Bagus Sudjatmiko, Bagus Bambang Mahargiono, Pontjo Batul, Febronia Hersi Binti Nur Habibah, Binti Nur David Efendi David Efendi Dewi Kusmaya Sari Dewi Maharani, Ni Putu Dharmawan Supono Hadi Saputro Diah Febriana, Diah Dian Arini Djawoto Elisa Eka Prastiwi, Elisa Eka Engson Qinaris Jaladri, Engson Qinaris Ernawati Ernawati Evita Dian Kurniasih Fanny Nugrahani Farah Wahyu Fauzia, Farah Wahyu Fariabi, Muhammad Rofi Febronia Hersi Batul Fidiana Fidiana, Fidiana fikhy Rahdian Johansyah, fikhy Rahdian Hadi, Agilia Fitria Heny Enggaryanti Heriska Sri Kresna Hermanto, Suwardi Bambang Hidayat, Taufik Wahyu Isnadi Isnadi Jannah, Ely Uzlifatil Khuzaini Kumalasari, Deti KURNIA KURNIA, KURNIA Kurniat, Kurniat Lilis Ardini Lilis Ardini Mandasari, Erly Putri Mega Maranda Suwandi Mega Maranda Suwandi, Mega Maranda Merizal Nuzana, Merizal Mildawati, Titik Nada, Syaza Lifia Nauw, Ester Trivona Ni Putu Dewi Maharani Novianto Eko Nugroho Nur Fadjrih Asyik Nur handayani Nur Laily Nurviasari, Rizki Nurzen, Miardi Permadi, Bagus Permana, Dhimas Angga Pontjo Bambang Mahargiono Pramadavita Andini Prijati, Prijati Priyadi, Maswar Patuh Putri Aunillah Wardhani, Putri Aunillah Putri, Wulan Suci Ika Rohmatulloh, Lailatun Rosidah, Nofi Ruminingsih Ruminingsih Safitri, Friska Dian Santoso, Rizky Darmawan Sidharta, R. Yudi Sigit Robiyanto Silfyana Cahya Manggar Mahdita Siti Fatimatul Zuhria, Siti Fatimatul Sukma, Indra Puji Syahrenny, Nenny Syarifa, Hafidha Raniz Thadeus Fransesco Quelmo Patty tri yonowati Triyonowati Triyonowati Tunya, Maria Grasella Veronika Rasdiana Toja Weda Ayu Margareta, Weda Ayu Wibisono, Seto Wimba Respatia Windasari, Okta Wulandari, Diana Eka Yuliana, Rissa Yulindasari, Eka Pungky Yuly Indah Setiyawati, Yuly Indah