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Dramaturgy Study: The Story of “Si Pandir” on The Effectiveness of Village Fund Management Cahyono, Suham; Sudaryati, Erina; Sawarjuwono, Tjiptohadi
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 15, No 1 (2024): 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.v15i1.19594

Purpose: The aim of this study was to uncover the intricacies of village fund budget management by offering a comprehensive portrayal of the behaviors exhibited by the key actors involved in village budget management, both in front and behind the scenes. The aim of this study focuses on the workings of the X village fund budget, highlighting the role of third parties in optimizing the utilization of the X village fund budget. Method: A qualitative method with a dramaturgical study approach is used in this study to answer the proposed study proposition Results: The findings indicate that the dynamics observed in the management of the X village fund budget can lead to optimal resource allocation aligned with the village's development objectives and the well-being of its community. This is because the village fund administrators engage in strategic budgetary maneuvers to achieve the utmost efficiency in budget management. The positive impact stemming from the proactive involvement of the village apparatus, colloquially referred to as "Si Pandir," is the promotion of equitable development and the enhancement of village welfare. Through collaboration with relevant government entities, the village apparatus can facilitate the provision of advanced and fair amenities for the village, fostering cooperation that benefits the entire community. Implications: The results of this study can be used for future research to develop an optimal village fund management concept, not only from the perspective of the related village apparatus but also involving the active participation of the local community. Novelty: This research elaborates on village fund management with the Pandir legend as the most popular folklore in Java.

The Positivism Paradigm in Internal Audit Research: A Perspective of Contemporary Accounting Research Cahyono, Suham; Daniel, Debby Ratna
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.1, Maret 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i1.15451

ABSTRACTThis study aims to investigate the dominance of research with the paradigm of positivism in accounting, especially research related to the internal function of audit. The dominant paradigm in accounting research to date is the positivist paradigm. In internal audit, all things are not only seen from the facts that are on the surface and concluded directly from the existing data, but also must understand the meaning contained on it. Therefore, it is necessary to have another paradigm that contradicts positivism and covers its limitations. Anti-positivist paradigms, that are interpretivism, radical humanist, radical structuralist, critical, and postmodernist paradigm, should be widely used in internal audit research. The anti-positivism paradigm raises the heterogeneity of the mainstream paradigm which has a positive impact on the development of internal audit research.Keyword: Paradigma Positivism, Internal Audit, Qualitative Research Method

The Spirituality Ethics on Accountant: An Islamic Moralities Perspective Cahyono, Suham; Sudaryati, Erina
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 7 No. 2 (2023): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v7i2.5518

Abstract The metaphor "Accountant of the Future" has been used to describe the leadership and professionalism expected of external auditors. It encompasses ethical values, leadership qualities, and moral spirituality that are crucial to the auditor's role. However, as professionalism in auditing has evolved, the focus on ethics has shifted, leading to dysfunctional behavior that undermines the auditor's trustworthiness and the integrity of the profession. To address this issue, this article proposes a reconstruction of the external auditor's code of conduct based on the neo-Aristotelian approach of Al-Farabi. By incorporating Al-Farabi's philosophical principles, the foundation of the auditor's existing code of ethics can be strengthened, and the profession can be revitalized. This study utilizes secondary sources such as Google Scholar, books, research articles, and scientific journals to explore Al-Farabi's thinking and apply it to the conceptual code of ethics for auditors. By doing so, this article aims to contribute to the existing literature on the external auditor's code of ethics and provide auditors with a framework for carrying out their professional duties and responsibilities. Keyword: Future Accountant Perspective, Al-Farabi Paradigm, Deconstructive study Abstrak Metafora "Akuntan Masa Depan" dalam kepemimpinan dan profesionalisme auditor eksternal dipandang sebagai ekspresi yang menyiratkan nilai-nilai etika, jiwa kepemimpinan, dan spiritualitas moral yang ada di dalam auditor eksternal. Namun, perkembangan profesionalisme dalam pekerjaan auditor telah menggeser esensi etika, menyebabkan perilaku kode etik yang disfungsional yang dapat menyebabkan auditor menjadi tidak dapat dipercaya dalam memenuhi tanggung jawab profesinya. Oleh karena itu, artikel ini disusun untuk merekonstruksi kode etik auditor eksternal berdasarkan pemikiran Al-Farabi (pendekatan neo-Aristoteles), sehingga memperkuat dasar kode etik auditor yang ada. Pendekatan yang digunakan dalam studi literatur ini didasarkan pada data sekunder dan sumber yang diperoleh melalui google scholars, buku, penelitian sebelumnya, dan artikel ilmiah yang berkaitan dengan pemikiran Al-Farabi yang kemudian disusun berdasarkan kode etik konseptual auditor. Artikel ini diharapkan dapat menambah literatur review kode etik auditor eksternal dan menjadi pertimbangan utama auditor dalam melaksanakan tugas dan tanggung jawab profesionalnya. Kata kunci: Persfektif Akuntan Masa depan, Paradigma Al-Farabi, Studi Dekonstruktif

Empirical Evidence of ESG Disclosure's Impact on Corporate Investment Decision in Indonesia Cahyono, Suham; Damayanti, Vira Ayu; Ardianto, Ardianto
Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 1 (2024): March 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v11i1.31466

The purpose of this study is to investigate the impact of environmental, social, and governance (ESG) disclosure on corporate investment decisions. Data were collected from annual reports of firms listed in Indonesia Stock Exchange between 2015 and 2020 (378 firm-year observations). Using Ordinary Least Square (OLS) and fixed effect estimation, this study found that the dimension of ESG practices positively affects corporate investment decisions. In addition, the presidential election periods increase the effectiveness of corporate investment decisions. The study results reveal that uncertainty in the economic and business environment over the impact of general elections increases the company's ability to generate higher investments. This study contributes to the company strategic alignment to justify management about investment prioritize in the stakeholder wealth through ESG disclosure.

Directors tenure diversity and corporate sustainability performance: The non-linear evidence from Indonesia public listed companies Ardianto, Ardianto; Cahyono, Suham; Harymawan, Iman
Jurnal Akuntansi dan Auditing Indonesia Vol 28, No 1 (2024)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol28.iss1.art2

The primary objective of this study is to thoroughly investigate the association between director tenure diversity and corporate sustainability performance. This study utilizes a sample comprising 578 firm-year observations from non-financial companies listed on the Indonesia Stock Exchange. To test the hypothesis, the study employs the Ordinary Least Squares method, complemented by a series of endogeneity tests. This study reveals that the sustainability performance of corporations in Indonesia falls significantly short of satisfactory levels. Furthermore, the study indicates that there is a negative association between tenure diversity and sustainability performance, demonstrating a U-shaped curve pattern. To ensure the robustness of our findings, we performed additional analysis using coarsened exact matching and Heckman (1979) two-stage least square methodologies, confirming that the results remained consistent with those of the initial test. Intriguingly, our supplementary analyses also revealed an inverse association between tenure diversity in the boardroom and sustainability performance within companies. This study makes a significant contribution to the corporate governance literature by elucidating the inverse association between director tenure diversity and sustainability performance. In doing so, it enhances the originality and novelty of existing studies, particularly within the context of developing countries, such as Indonesia. This study exhibits novelty by embracing a quantitative approach to measure sustainability performance, revealing an intriguing inverse association between sustainability performance and ESG initiatives within the companies.

BIG DATA, ARTIFICIAL INTELLIGENCE, AND MANAGEMENT ACCOUNTANT: A GLOBAL PERSPECTIVE Cahyono, Suham; Ardianto, Ardianto
Jurnal Bisnis dan Akuntansi Vol. 26 No. 1 (2024): 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.v26i1.2081

This study aims to objectively explored the relevance of big data issues that have developed in the professional world to the best practices of the management accounting profession. The conceptual framework was developed to become the frame for consideration of making structured designs on artificial intelligence issues. Using data sources derived from literature studies and conducting various reviews of articles related to this interesting topic, conclusions are generated that refer to the implications of management accountant best practices. This study finds that the concept of management accountants is strongly influenced by the adoption of Big Data in the companies. Furthermore, we specifically define and present strategic steps that can suggest management accountants can carry out best practices in accordance with professional programs that have become an important part of practice. This study contributes to the development of the best practice of management accountants where Big Data is the center of attention that cannot be separated from their professional practice so that it is possible to adjust the practice of management accountants that generate added value. To the best authors knowledge, this is the first study to seeks and explores the Big Data and Artificial Intellegence in the management accountant profession from global perspectives. The study provides some deep insight to the accountant management global more take care for their sustainable profession in the long wave of digitalisation.

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