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All Journal Wahana Riset Akuntansi Jurnal Akuntansi Multiparadigma JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Akuntansi STIE Muhammadiyah Palopo AKTSAR: Jurnal Akuntansi Syariah Jurnal Akuntansi Bisnis Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Abdi: Media Pengabdian Kepada Masyarakat Innovation Business Management and Accounting Journal International Journal of Applied Business and International Management
Muhammad Aras Prabowo
Universitas Nahdlatul Ulama Indonesia
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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TE'SENG ACCOUNTING AS AN ALTERNATIVE IN REALIZING SUSTAINABLE DEVELOPMENT GOALS Muhammad Aras Prabowo; Ummu Kalsum
Jurnal Akuntansi Multiparadigma Vol 12, No 3 (2021): Jurnal Akuntansi Multiparadigma (Desember 2021 - April 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.3.32

Abstract

Abstrak - Akuntansi Te’seng sebagai Alternatif dalam Mewujudkan Sustainable Development Goals.Tujuan Utama - Penelitian bertujuan untuk menggali bagaimana akuntansi te’seng pada Suku Bugis Bone mampu mewujudkan SDGs.Metode – Penelitian ini menggunakan etnografi sebagai metode. Peneliti melakukan penelusuran terkait budaya Suku Bugis Bone dan melakukan sintesis untuk menemukan akuntansi te’seng.Temuan Utama - Akuntansi te’seng adalah konsep tradisional dari masyarakat Kabupaten Bone yang mampu menjawab tantangan global. Akuntansi te’seng dapat menjadi alternatif dalam mewujudkan tujuan SDGs.Implikasi Teori dan Kebijakan – Praktik ekonomi tradisional te’seng dapat menjadi solusi dari permasalahan yang bersifat universal. Akuntansi te’seng hanya praktik tradisional, namun mampu memberi konstribusi dan menjadi alternatif pencapaian tujuan SDGs secara global.Kebaruan Penelitian - Penelitian ini mengkaji praktik akuntansi te’seng dan kaitannya dalam mewujudkan SDGs. Abstract - Te'seng Accounting as an Alternative in Realizing Sustainable Development Goals.Main Purpose – This study explores how te'seng accounting in the Bugis Bone Tribe can realize the SDGs.Method – This research uses ethnography as a method. Researchers conducted searches related to the culture of the Bugis Bone tribe and synthesized them to find te'seng accounting.Main Findings - Te'seng accounting is a traditional concept of the people of Bone Regency that can answer global challenges. Te'seng accounting can be an alternative in realizing the goals of the SDGs.Theory and Practical Implications – Traditional te'seng economic practices can be the solution to a problem that is universal. Te'seng accounting is only a traditional practice but can contribute and become an alternative to achieving the SDGs goals globally. Novelty - This study examines te'seng accounting practices and their links in realizing the SDGs.
Construction of Ethic Code of Public Accountant in Perspective of Value of Bugis Culture Muhammad Aras Prabowo; Hadri Mulya
International Journal of Applied Business and International Management (IJABIM) Vol 3, No 2 (2018): IJABIM VOL 3 NO. 2
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (443.799 KB) | DOI: 10.32535/ijabim.v3i2.156

Abstract

This study aims to construct the code of ethics for public accountants in perspective of bugis culture value. The focus of this study to formulate the code of ethics for public accountants on perspective of bugis culture value. The approach used was the interpretive-constructivism paradigm with the method of spradley-style etnography. The data collection follows the creswell and spradley-etnographic interview techniques. The result of this study succeeded formulate the code of ethics for public accountants on perspective of bugis culture: 1). Lempu sustained by ada tongeng, getteng, asitinajang, amaccang, and warani, 2). Pacce generated from sipakatau, sipakalebbi, sipakainge, sipatokkong, and sipakarennu, 3). Reso, and 4). Appesona ri dewata seuwwae as instrument in actualitation the code of ethics, because a code of ethics will no exist if there is no practice on it. The conclusion of this study that the values have been disclosed, crystallized by the researcher as a code of ethics for public accountants on bugis cultural perspective to improve compliance on code of ethics for public accountants.
AKUNTANSI POLITIK: FAKTOR POLITIK DALAM PENGELOLAAN ANGGARAN OTONOMI KHUSUS PAPUA Muhammad Aras Prabowo; Lusiana Putri Ahmadi; Muhammad Asdar Prabowo
Jurnal Akuntansi Bisnis Vol 15, No 2 (2022): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v15i2.2924

Abstract

ABSTRACT : The budget for Papua's special autonomy will end in 2021, so it is important to do an in-depth study to increase budget productivity in an academic framework through scientific research. The purpose of this research is to analyze the budget management of Papua's special autonomy from the political and accounting perspective. The method used is a qualitative approach by using supporting data regarding the management of state finances, the budget cycle and the special autonomy budget of the Papua’s Province. This study attempts to explain political accounting in Papua’s Special Autonomy budget management. The research method used is a literacy study by utilizing various sources that are related to the research topic, both from scientific articles, books, journal publications and sources from official government websites and other relevant sources. The research process is carried out by collecting data, grouping data, analyzing data to describing it in the form of results and research discussions. The results showed that between politics, budget accounting and government accounting have a relationship in the management of the Papua’s special autonomy budget, then referred to by researchers as political accounting. Political accounting is a series of comprehensive processes both from the political side, the budget to the reporting system and evaluation of the realization of the use of the budget. The theoretical implication is that there is a wedge between political science through the fields of politics and budget accounting and government from the perspective of Papua's special autonomy budget. This finding adds a new treasure in multi-paradigm accounting research, namely political accounting.Keywords: Accounting, Politics, Budget Management, Papua Special Autonomy ABSTRAK : Anggaran otonomi khusus Papua akan berakhir tahun 2021, sehingga pendalaman untuk meningkatkan produktifitas anggaran menjadi penting dilakukan dalam kerangka akademis melalui penelitian ilmiah. Tujuan penelitian adalah menganalisa pengelolaan anggaran otonomi khusus Papua dari sisi politik dan akuntansi. Metode yang dipakai adalah pendekatan kualitatif dengan menggunakan data-data pendukung mengenai pengelolaan keuangan negara, siklus anggaran dan anggaran otonomi khusus Provinsi Papua. Penelitian ini berusaha menjelaskan tentang akuntansi politik dalam pengelolaan anggaran Otsus Papua. Merode penelitian yang digunakan adalah studi literasi dengan memanfaatkan berbagai sember yang memiliki kaitan dengan topik penelitian, baik dari artikel ilmiah, buku, publikasi jurnal dan sumber dari website resmi milik pemerintah serta sumber lainnya yang relevan. Proses penelitian dilakukan dengan mengumpulkan data, mengelompokkan data, menganalisas data sampai dengan mendeskriftifkan dalam bentuk hasil dan pembahasan penelitian. Hasil penelitian menunjukkan bahwa antara politik, akuntansi anggaran dan akuntansi pemerintahan memiliki keterkaitan dalam pengelolaan anggaran otonomi khusus Papua, kemudian disebut oleh peneliti sebagai akuntansi politik. Akuntansi politik adalah serangkaian proses yang komprehensif baik dari sisi politik, anggaran hingga sistem pelaporan dan evaluasi realisasi penggunaan anggaran. Implikasi secara teoritis, ditemukan irisan antara ilmu politik melaui bidang-bidang politik dengan akuntansi anggaran dan pemerintahan dari perspektif anggaran otonomi khusus Papua. Temuan ini menambah khasanah baru dalam penelitian akuntansi multiparadigma yaitu akuntansi politik.Kata Kunci: Akuntansi, Politik, Pengelolaan Anggaran, Otonomi Khusus Papua 
UPAYA MENUMBUHKAN KESADARAN MASYARAKAT TENTANG PENTINGNYA PENDIDIKAN MELALUI PENERAPAN PROGRAM BIMBINGAN BELAJAR Muhammad Aras Prabowo; Hidayani Hidayani; Mohammad Tamam Qomaruddin; Irfan Maulana
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 28, No 4 (2022): OKTOBER-DESEMBER
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jpkm.v28i4.39043

Abstract

Upaya menumbuhkan kesadaran masyarakat tentang pentingnya pendidikan melalui penerapan program bimbingan belajar sebagai pendidikan alternatif bagi anak putus sekolah di Desa Candali. Program Bimbel ini adalah program membangun desa pendidikan dari Universitas Nahdlatul Ulama Indonesia (Unusia) sebagai implementasi dari Tridarma Perguruan Tinggi. Adapun metode yang digunakan yaitu partisipasi aktif dan pendampingan dengan tahapan; (1) Observasi dan pemetaan masalah; (2) Perencanaan; (3) Pelaksanaan Program; (4) Evaluasi Program; (5) Tindak lanjut. Temuan Pengabdian Masyarakat (Pengmas) menunjukan banyak faktor yang menyebabkan anak putus sekolah dan dampak dalam bidang pendidikan di Desa Candali. Hasil program Bimbel bisa menjadi pendidikan alternatif dan dapat meningkatkan minat belajar anak, serta menumbuhkan motivasi dan kesadaran masyarakat dalam hal pendidikan. Outcome Pengmas yaitu Bimbel berkelanjutan yang diteruskan oleh remaja Desa Candali yang telah dibekali kemampuan pengelolaan manajemen Bimbel dan kepasitas sebagai tutor/pengajar
PERAN PENGABDIAN MASYARAKAT DALAM PEMBERDAYAAN USAHA MIKRO KECIL MENENGAH (UMKM) Muhammad Aras Prabowo; Muhammad Robin; Fathur Rohman; Gilang Permana; Mohammad Tamam Qomaruddin; Defita Rahma; Hidayani Hidayani
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 29, No 1 (2023): JANUARI-MARET
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jpkm.v29i1.40859

Abstract

Program seminar manajemen keuangan Desa dan pendampingan UMKM (pengembangan bisnis berbasis digital) ini merupakan program yang dilakukan oleh tim Pengmas Unusia dalam upaya memberikan wawasan yang lebih luas kepada perangkat Desa, dalam upaya mengelola keuangan Desa. Sedangkan pendampingan UMKM sendiri dilakukan untuk membantu peningkatan perekonomian masyarakat berbasis digital. Metode yang digunakan yaitu Focus Grup Discustion (FGD) serta kunjungan ke tempat usaha masyarakat. Hasil menunjukan terdapat faktor dan penyebab yang ditemukan terkait perekonomian masyarakat di Desa Candali. Dengan adanya seminar pengembangan bisnis berbasis digital (usaha online) sasaran pemasaran produk dari usaha masyarakat lebih luas sehingga berdampak baik pada perkembangan usahanya.
TAMAN TAMAN BACA MASYARAKAT (TBM) SAHITYA SEBAGAI UPAYA MEMBANGUN BUDAYA LITERASI DI DESA CANDALI Muhammad Aras Prabowo; Hidayani Hidayani; Defita Rahma; Silvi Aulia
Jurnal ABDI: Media Pengabdian Kepada Masyarakat Vol. 8 No. 2 (2023): JURNAL ABDI : Media Pengabdian Kepada masyarakat
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/abdi.v8i2.19266

Abstract

Community Reading Park is a non-formal education as a follow-up to government programs and continuing education in empowering the community through the literacy movement. Community Reading Park is a program to build an educational village from the Indonesian Nahdlatul Ulama University as an implementation of one of the Tri Dharma of Higher Education, namely community service. The method used is active participation, namely; (1) Observation and Planning (3) Implementation of TBM establishment and training of tutors for TBM managers (4) Evaluation (5) Follow-up. The results of the observation found that many children dropped out of school in Candali Village. TBM as a library and alternative education in empowering the community and fostering interest in reading in the Candali Village community. The outcome of the Community Service program is sustainable TBM, continued by local youth who have been equipped with the skills and management to manage TBM. The Unusia Community Service Team is still monitoring the development of TBM through the manager's WhatsApp group.
Konstruksi Aswaja An-Nahdliyah dalam Penguatan Kode Etik Akuntan Muhammad Aras Prabowo; Fuadul Umam; Hidayani Hidayani; Alviansyah Sugama; Rochmatul Ummah; Rahmat Rahmat
AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 1 (2023)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v6i1.19864

Abstract

The research aims to construct Aswaja An-Nahdliyah in the accountant's code of ethics to strengthen the ethics of the accounting profession. Using a literature review method, the analysis is enriched by sharing review literature sources according to the research topic. Researchers constructed an accountant's code of ethics that builds on the three pillars of Aswaja An-Nahdliyah: religious understanding, Manhajul fikr and Manhajul harakah. The results of the construction of the Aswaja An-Nahdliyah code of ethics are: as-shidqu, al-amanah wal wafa bil'ahd, al'ada, at-ta'awun and istiqomah and have characteristics based on spiritualism, nationalism and culture. The implementation of the Aswaja An-Nahdliyah accountant's code of ethics will give birth to Aswaja accountants, namely accountants who carry out their professional responsibilities on Islamic, Indonesian, cultural values and the accountant's code of ethics along with the rules that apply in the profession.
Concept of Accountant Ethics Based on Javanese Cultural Values Fitriah Ulfah; Muhammad Aras Prabowo; Habsyah Fitri Aryani; Taufik Hidayadi; Siti Danila Hanipa
Innovation Business Management and Accounting Journal Vol. 2 No. 3 (2023): July - September
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i3.63

Abstract

This study aims to integrate the richness of Javanese cultural values with the accountant's code of ethics to increase the professionalism and compliance of accountants with the code of ethics. The research method used is a literature review using descriptive data analysis. The literature sources used are in the form of books, journals, and research results that are appropriate to the research topic. The results of the study reveal that nine Javanese cultural values have integrity for strengthening the accountant's code of ethics.These values include (1) Ojo Dumeh (not selfish), (2) Alon-alon asal kelakon (be wise and careful), (3) Bahasa Jawa Kromo Inggil (communicate politely and politely), (4) Ewuh-pakewuh (Shyness), (5) Unggah-ungguh (Be respectful and polite), (6) Eling lan waspodo (careful and alert), (7) Sungkan (respect), (8) Mangan ora mangan sing penting kumpul (Togetherness), and (9) Rukun agawe (be cooperative). These nine values can be an alternative in strengthening professionalism and compliance with the code of ethics for accountants, especially accountants with Javanese ethnic background.
MENGINTEGRASIKAN NILAI-NILAI BUDAYA JAWA DALAM ETIKA DAN KODE ETIK AKUNTAN PUBLIK UNTUK MEMPERKUAT PROFESIONALISME Siti Danila Hanipa; Muhammad Aras Prabowo; Rismawati Rismawati
Jurnal Akuntansi Vol 9, No 2 (2023)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v9i2.1587

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengintegrasikan kekayaan nilai-nilai budaya Jawa dengan kode etik akuntan guna meningkatkan profesionalisme dan kepatuhan akuntan terhadap kode etik. Metode penelitian yang digunakan adalah studi literatur (literature review) dengan menggunakan pendekatan kualitatif deskriptif dalam menganalisis data. Sumber literatur yang digunakan meliputi artikel jurnal dan buku terbitan internasional serta nasional yang relevan dengan topik penelitian, dengan rentang waktu dari 2014 hingga 2023. Berdasarkan hasil telaah terhadap 187 literatur, penelitian ini mengungkapkan bahwa terdapat sembilan nilai-nilai budaya Jawa yang dapat diintegrasikan untuk memperkuat kode etik akuntan. Nilai-nilai tersebut mencakup (1) ojo Dumeh (tidak egois), (2) alon-alon asal kelakon (bersikap bijak dan berhati-hati), (3) bahasa Jawa kromo inggil (berkomunikasi dengan sopan dan santun), (4) ewuh-pakewuh (sungkan atau rasa segan), (5) unggah-ungguh (bersikap hormat dan sopan), (6) eling lan waspodo (berhati-hati dan waspada), (7) sungkan (menghormati), (8) mangan ora mangan sing penting kumpul (kebersamaan), dan (9) rukun agawe (bersikap kooperatif). Kesembilan nilai ini dapat menjadi alternatif dalam memperkuat profesionalisme dan kepatuhan terhadap kode etik bagi akuntan, khususnya bagi mereka yang berlatar belakang suku Jawa.Kata Kunci : Budaya Jawa, Etika, Kode Etik Akuntan Publik, Profesionalisme.ABSTRACTThis research aims to integrate the rich cultural values of Javanese culture with the accountant's code of ethics to enhance the professionalism and compliance of accountants with the code of ethics. The research method employed is a literature review using a qualitative descriptive approach for data analysis. The literature sources used include international and national journal articles and books relevant to the research topic, spanning from 2014 to 2023. Based on the examination of 187 pieces of literature, this research reveals that there are nine Javanese cultural values that can be integrated to strengthen the accountant's code of ethics. These values encompass (1) ojo Dumeh (selflessness), (2) alon-alon asal kelakon (wise and cautious behavior), (3) bahasa Jawa kromo inggil (communicating politely and respectfully), (4) ewuh-pakewuh (shyness or modesty), (5) unggah-ungguh (showing respect and courtesy), (6) eling lan waspodo (being cautious and vigilant), (7) sungkan (showing respect), (8) mangan ora mangan sing penting kumpul (togetherness), and (9) rukun agawe (cooperative behavior). These nine values can serve as an alternative to reinforce professionalism and compliance with the code of ethics for accountants, especially those with a Javanese background.Keywords: Javanese Culture, Ethics, Public Accountant Code of Ethics, Professionalism.
Internalisasi Nilai Kearifan Lokal Budaya Jawa dalam Kode Etik Akuntan Muhammad Aras Prabowo; Mariska Nur Hanifah; Muhammad Abduh; Ummu Kalsum; Jefriyanto Jefriyanto
Wahana Riset Akuntansi Vol 11, No 2 (2023)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v11i2.124175

Abstract

Purpose – This study aims to internalize the local wisdom values of Javanese Ojo dumeh culture, Javanese Kromo, Sungkan, Eling Waspada, Alon-alon Asal Kelakon, and Rukun Agawe Santoso in accounting practice so that they can become guidelines in enforcing the accountant's code of ethics in Javanese society.Design/methodology/approach – This research is a literature study in the field and sub-fields of Javanese Culture and the code of ethics of accountants in the 2019-2023 period which consists of 223 international and national articles. Data analysis used is descriptive qualitative analysis.Findings – The results of the research show that the local wisdom values of Javanese culture Ojo Dumeh, Javanese Kromo, Sungkan, Eling Waspada, Alon-alon Asal Kelakon, and Rukun Agawe Santoso are aligned with the eight accountant codes of ethics. By internalizing and applying these values, an accountant is able to understand the importance of maintaining integrity and upholding ethical values in professional life.Originality/value – This research compares the literature on the field and sub-sectors of Javanese Culture and the code of ethics of accountants, so that it is able to explore the values of Javanese culture more comprehensively. Then internalized into the accountant's code of ethics.Research limitations/implications – This research is only at the stage of internalizing Javanese cultural values Ojo dumeh, Javanese Kromo, Sungkan, Eling, and Waspada, Alon-alon Asal Kelakon, and Rukun Agawe Santoso in the accountant's code of ethics. It needs to be developed up to the implementation stage of the accountant's code of ethics based on Ojo dumeh, Javanese Kromo, Sungkan, Eling, and Waspada, Alon-alon Asal Kelakon, and Pillars of Agawe Santoso in the accounting profession.
Co-Authors Alviansyah Sugama Arif Alamsyah Defita Rahma Fariha Ikhwana Fathur Rohman Fitriah Ulfah Fuadul Umam Gilang Permana Habsyah Fitri Aryani Hadri Mulya Hanif Allaudza’i Hidayani Hidayani Hululudin Hululudin Irfan Maulana Jefriyanto Jefriyanto Lusiana Putri Ahmadi Mariska Nur Hanifah Mohammad Tamam Qomaruddin Muhammad Abduh Muhammad Asdar Prabowo Muhammad Robin Rahmat Rahmat Rismawati Rismawati Rochmatul Ummah Silvi Aulia Siti Danila Hanipa Taufik Hidayadi Ummu Kalsum