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Innovation Business Management and Accounting Journal
Published by Trescode Green Organization
ISSN : 28288599     EISSN : 28292111     DOI : 10.56070/ibmaj
Core Subject :
Innovation Business Management and Accounting Journal is a multidisciplinary international journal in the fields of entrepreneurial innovation, business practice, management, and accounting. Innovation Business Management and Accounting Journal published four times in year: January-March, April-June, July-September, October-December. E-ISSN: 2829-2111, P-ISSN 2828-8599. Focus and Scope - Entrepreneurial Innovation, Business Development, Economic Improvement, Organizational Behavior, Human Resource Management, Marketing Management, Operating Management, Strategic Management, Financial Management, Behavioral Accounting, Public Accounting, Accounting Information System, Banking Account, Management Accounting, Sharia Accounting, Auditing.
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Articles 137 Documents
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The Implementation of Pesantren Accounting at the Management of Darul Ulum Medali Islamic Boarding School in Lamongan City Muhammad Aras Prabowo; M Ridho Malik Ibrahim; Mariska Nur Hanifah
Innovation Business Management and Accounting Journal Vol. 4 No. 3 (2025): Financial Crime in Digital Era
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.icals.2024.006

Abstract

The implementation of the Accounting Guidelines for Pesantren in 2018 has greatly supported the management of Islamic boarding schools in Lamongan Regency in preparing financial reports. Pesantren is a non-profit institution that does not seek profit by increasing surpluses, receiving donations, or assistance from individuals or groups. The purpose of this study is to assess the effectiveness of implementing accounting rules for Pesantren to improve the quality, especially in the financial reports of the management of Darul Ulum Medali Islamic Boarding School. The method used in this study is a literature review taken from journals in full-text format that can be accessed, and assisted by using a descriptive approach in qualitative methods. Data is presented in descriptive format, analyzed, and conclusions drawn. Through this study, it is hoped that knowledge on how to prepare financial reports for the management of Darul Ulum Medali Islamic Boarding School in accordance with the Accounting Guidelines for Pesantren can be obtained.
Harmonization of Accountant Professional Ethics with Local Javanese Cultural Wisdom Muhammad Aras Prabowo; Khusnul Khotimah; Lusiana Putri Ahmadi
Innovation Business Management and Accounting Journal Vol. 4 No. 3 (2025): Financial Crime in Digital Era
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.icals.2024.007

Abstract

This research aims to explore and understand how the values of local Javanese cultural wisdom can be harmonized with the ethics of the accounting profession. Accountant professional ethics are usually based on international standards, but this time the author tries to relate them to local Javanese cultural wisdom. Through various literature studi and understanding the attitudes of Javanese society, this journal can be completed. The research results show that Javanese cultural values play a role in shaping the ethical behavior of accountants. Integrating of these values with international accounting ethical standrads can improve integrity and professional performance in the local context. It is hoped that this journal will be able to help create more ethical and contextual accounting practices in Indonesia.
Analysis of the Application of Profit Sharing Method from A Javanese Cultural Perspective in South Sumatera Muhammad Aras Prabowo; Baeby Aulia Frisca Yanti; Habsyah Fitri Aryani
Innovation Business Management and Accounting Journal Vol. 4 No. 3 (2025): Financial Crime in Digital Era
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.icals.2024.008

Abstract

This study aims to analyze the application of the accountant’s codeof ethics in the Javanese cultural profit-sharing method in SouthSumatera. This study uses a literature study, or literature review,and analyzes data with a descriptive qualitative approach. Theliterature sources used include journal articles that are relevant tothe research topic. This study reveals that there are three thingsrelated to profit-sharing including (1) maro or paron, (2) farmlaborers, (3) wong tani. These three values strengthen theapplication of the accountant’s code of ethics in the profit-sharingmethod.
The Strength Proof Judgment in the Case Sue for Divorce in the Religious Court Klaten Firda Imah Suryani
Innovation Business Management and Accounting Journal Vol. 4 No. 3 (2025): Financial Crime in Digital Era
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.icals.2024.009

Abstract

A guess is an inference drawn by a law or judge from an eventthat can be observed to an event that cannot be generallyobserved. The issue discussed is the validity of presumptiveevidence as a result of testimony in divorce cases. Evidence thatsupports allegations is regulated in Article 173 HIR, Article 310Rbg, and Article 1915 of the Civil Code. This research is adescriptive normative legal study. The data used is secondarydata consisting of primary legal materials and secondary legalmaterials. The data collection method used was document andreading material analysis, the research tool was identified asDecision number 0556/Pdt.G/2024/PA.Klt, the analysismethod used was deductive syllogism. The strength of evidencein a statutory accusation is absolute, binding and decisive,while the strength of evidence in a judge's accusation isindependent evidence. In giving a decision in a divorce case, thejudge takes into account presumptive evidence based ontestimony presented by the Plaintiff. The judge agreed to theplaintiff's request to divorce their marriage.
Environmental Accounting Analysis of the Increase of Raw Materials in the Government Sector Muhammad Aras Prabowo; Kurnia Syafa Salsabila; Sintia Nur Afifah
Innovation Business Management and Accounting Journal Vol. 4 No. 3 (2025): Financial Crime in Digital Era
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.icals.2024.010

Abstract

The main objective of this study is to examine how rising raw material costs hinder government efforts to achieve sustainable development and protect the environment point to help governments assess and manage responsibly the impact of rising raw material costs point this article examines the importance of environmental accounting as a strategic basis for this research using the Systematic Literature Review (SRL) methodology. Using information presented from relevant journals between 2013 and 2024, the SLR technique was used to identify platforms and approaches to information system development in Indonesia. And the SLR method for determining, examining, assessing and interpreting all the currently available literature on how environmental accounting helps the government sector manage the impact of rising raw material prices on environmental sustainability in light of related and interesting questions. The phenomenon of systematic review and journal identification can be completed using the SLR technique with each stage of the process in accordance with predetermined guidelines. The findings of this study show that environmental accounting is a method for determining, evaluating and recording the advantages and disadvantages of various government initiatives towards the environment. Successful policies and measures to reduce the adverse impact on the environment due to rising raw material costs require prompt consideration of this information. The main objective of this study is to examine how rising raw material costs hinder government efforts to achieve sustainable development and protect the environment point to help governments assess and manage responsibly the impact of rising raw material costs point this article examines the importance of environmental accounting as a strategic basis for this research using the Systematic Literature Review (SRL) methodology. Using information presented from relevant journals between 2013 and 2024, the SLR technique was used to identify platforms and approaches to information system development in Indonesia. And the SLR method for determining, examining, assessing and interpreting all the currently available literature on how environmental accounting helps the government sector manage the impact of rising raw material prices on environmental sustainability in light of related and interesting questions. The phenomenon of systematic review and journal identification can be completed using the SLR technique with each stage of the process in accordance with predetermined guidelines. The findings of this study show that environmental accounting is a method for determining, evaluating and recording the advantages and disadvantages of various government initiatives towards the environment. Successful policies and measures to reduce the adverse impact on the environment due to rising raw material costs require prompt consideration of this information.
Analysis of the Code of Ethics of the Five Pandawa Character Perspective Accountants Muhammad Aras Prabowo; Emilia Rachmi Muntaha; Habsyah Fitri Aryani
Innovation Business Management and Accounting Journal Vol. 4 No. 3 (2025): Financial Crime in Digital Era
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.icals.2024.011

Abstract

This study explores the use of "five" metaphors from the Mahabharata epic to describe five fundamental principles in accountant ethics. Each Pandavas character is associated with core principles that guide the professional behavior of accountants. This research method uses the literature method. The results of the discussion containing character and its history, Yudhishthira symbolizes integrity, emphasizing the importance of honesty and justice. Bhima reflects professional and caution competence, calling for strength in knowledge and skills. Arjuna describes objectivity, where accountants must maintain neutrality and not favor in decision making. Nakula is associated with the principle of confidentiality, emphasizing the importance of maintaining confidential information. Finally, Sahadeva symbolizes professional behavior, which requires accountants to act ethically and in accordance with professional standards. By using this analogy, this research offers a new way to understand and teach the principles of accountant ethics through the merging of cultural values ​​and professionalism.
Application of the Principles of Accounting Ethics in Java culture Muhammad Aras Prabowo; Rismawati; Vita Aulia; Mariska Nur Hanifah
Innovation Business Management and Accounting Journal Vol. 4 No. 3 (2025): Financial Crime in Digital Era
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.icals.2024.012

Abstract

This research examines the application of ethical accounting principles in Javanese culture as well as the noble values of Javanese culture that can support the application of accounting ethics with a focus on Indonesian society. This approach is carried out through a literature review that studies the relationship between Javanese cultural values and the accountant's code of ethics. Accounting ethical theory, Javanese culture, and the Indonesian Accounting Code of Ethics (KEAI) are the focus of this research. The results of the literature review show that Javanese culture has noble values such as bener (honesty), ngrasa (openness), responsibility (responsibility), gotong royong (gotong royong), isin/sungkan (shame), deliberation (deliberation), tepo seliro (mutual respect), rahayu (hope for goodness), ojo angkuh (don't be arrogant), and mergawe seng temenan (work hard). consistent with ethical accounting principles of integrity, objectivity, and accountability. The application of Javanese cultural values in accounting practices can help ensure that accountants carry out their duties with integrity, honesty, and high responsibility while still paying attention to the interests of society.
Analysis of Betawi Cultural Values on Accounting Decision Making in MSMEs in Kota Bambu Selatan District, Jakarta Nurmala Savitri; Muhammad Aras Prabowo; Nur Ain Ayunni Sabri
Innovation Business Management and Accounting Journal Vol. 4 No. 3 (2025): Financial Crime in Digital Era
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.icals.2024.013

Abstract

The aim of this research is to find out how Betawi cultural values ​​influence accounting decisions made by MSMEs in Jakarta. Integrity (Honest), Religiosity (Religious or Pious), Objectivity (Fair), Mutual Cooperation (Devotional Work), Courage (Brave), and Politeness (Manners) are values ​​in Betawi culture. The people of Kota Bambu Selatan believe that these values ​​influence their actions and business practices. To conduct this research, we collected literature and interviews with owners of small and medium enterprises (MSMEs) in the Jakarta area who have a Betawi cultural background. The research results show that Betawi cultural values ​​significantly influence accounting decision making; MSMEs tend to prioritize transparency and honesty in arranging their finances, and they strongly believe in social responsibility. Collective decision making and teamwork are other examples of the value of mutual cooperation. Researchers found that understanding and applying local cultural values ​​can improve the quality of accounting decisions made by MSMEs. They also show how important it is to incorporate cultural values ​​into accounting education and training for MSME players.
Implementation of Javanese Cultural Values in the Professional Ethics of Public Accountants in Public Services Muhammad Aras Prabowo; Brilliany Asa Dinasti Utomo Putri; Mariska Nur Hanifah
Innovation Business Management and Accounting Journal Vol. 4 No. 3 (2025): Financial Crime in Digital Era
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.icals.2024.014

Abstract

Indonesia, as a diverse country with a rich array of ethnic groups, cultures, and languages, includes Javanese as a significant component in daily social interactions. The preservation of Javanese culture, which encompasses values such as guyub rukun, toto kromo, and gotong royong, plays a crucial role in the ethics of public accounting professions. This study aims to integrate Javanese cultural values into the ethics of public accountants and explore their impact on the quality and integrity of public service. The research employs a qualitative approach using case studies to analyze the application of Javanese cultural values in accounting ethics. The findings indicate that these values can strengthen key ethical principles in accounting professions, such as integrity, objectivity, competence, professionalism, and confidentiality. The integration of Javanese cultural values into public accounting practices enhances service quality and builds public trust. The study suggests that incorporating Javanese cultural values into the professional ethics code can foster a harmonious and professional work environment, ensuring fair and high-quality public service. Therefore, it is crucial to continue promoting these ethical values to strengthen public governance and improve service quality in the future.
Accounting Ethics in the Era of Globalization: A Betawi Cultural Perspective Muhammad Aras Prabowo; Kafka Nafisah Maulidiyah; Habsyah Fitri Aryani
Innovation Business Management and Accounting Journal Vol. 4 No. 3 (2025): Financial Crime in Digital Era
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.icals.2024.015

Abstract

This research examines the interpretation and application of accounting ethics in the Betawi community amidst the influence of globalization. Using the literature review method, this study explores how Betawi cultural values such as honesty, integrity, and social responsibility influence local accounting practices. The findings show that despite the pressure to adopt international accounting standards such as IFRS and GAAP, Betawi accounting practitioners try to maintain a balance between global standards and their local cultural values. This research underscores the importance of understanding accounting ethics in the context of local culture to strengthen sustainable accounting practices in Indonesia.

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