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All Journal Jurnal Akuntansi Multiparadigma Jurnal Bisnis dan Akuntansi The Indonesian Journal of Accounting Research
TRI JATMIKO WAHYU PRABOWO
Universitas Diponegoro
Economics, Econometrics & Finance

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PENGARUH INTENSITAS PERSAINGAN PASAR TERHADAP PENGGUNAAN INFORMASI BENCHMARKING DAN MONITORING DAN KINERJA MANAJER UNIT BISNIS FAISAL; TRI JATMIKO WAHYU PRABOWO
Jurnal Bisnis dan Akuntansi Vol 7 No 3 (2005): 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 | Full PDF (1986.782 KB) | DOI: 10.34208/jba.v7i3.597

Abstract

Managers’ use of the information provided by management accounting system (MAS) can help organizations to adopt and implement plans in response to their competitive environment. In this research MAS is viewed as a system which provides benchmarking and monitoring information in addition to internal and historical information traditionally generated by management accounting system. This research examines the mediating role of managers’ use of benchmarking and monitoring information in the relationship between the intensity of market competition and business unit performance. This research based on the previous research by Mia and Clarke (1999). Data of this research was collected via mail survey to 72 production and marketing managers. Data was analyzed using path analysis. The results of this research supported the result of The Australian Financial Review (1995) but failed to support Mia and Clarke (1999) revealed that increasing intensity of market competition is associated with increasing managers use of the MAS information (benchmarking and monitoring) and increasing managers use of the MAS information increasing business unit performance.
Social Construct of Business Entity's Performance Measurer: A Case Study of SME in Kudus SITI MUTMAINAH; TRI JATMIKO WAHYU PRABOWO; SURYA RAHARJA
The Indonesian Journal of Accounting Research Vol 13, No 3 (2010): IJAR September 2010
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.226

Abstract

This research aims to study the performance measurement systems (PMS) practices in small and medium enterprises (SMEs). This qualitative research employs a case study methodology which investigates how the social construction on performance measurement system in Mubarokfood, an SME using society cultural sphere in Kudus. This study argues that ontologically PMS practice is a socially constructed reality. PMS, in the sense of such a reality, is seen as a collaborative process involving local culture, society and powerful actors. By using Mubarokfood as a research setting, it can be concludedthat the SME is committed to PMS because such practice is important for the company to gain legitimacy and maintain social harmony. Weber's concept on disenchantment of the world was irrelevant in the case of Mubarokfood. Mubarokfood is running on rationalization which develops new pattern in its spiritual aura, i.e., doing spiritual rationalization. Consequently there is no disconnection between spiritual and rational world
BAGAIMANA PANDANGAN FILSAFAT ETIKA TENTANG KECURANGAN LAPORAN KEUANGAN? Henry Yusron Maulida; Tri Jatmiko Wahyu Prabowo
Jurnal Akuntansi Multiparadigma Vol 14, No 1 (2023): Jurnal Akuntansi Multiparadigma (April 2023 - Agustus 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.1.03

Abstract

Abstrak – Bagaimana Pandangan Filfasat Etika tentang Kecurangan Laporan Keuangan?Tujuan Utama – Penelitian ini bertujuan untuk menggali akar dan etika manusia dalam melakukan kecurangan laporan keuangan.Metode - Penelitian ini menggunakan metode penyelidikan narasi. Filsafat etika digunakan sebagai pisau analisis untuk mengungkap akar kecurangan laporan keuangan.Temuan Utama – Penelitian ini menghasilkan usulan konsep etiologi akar kecurangan laporan keuangan. Pelaku kecurangan laporan keuangan tidak memiliki keutamaan jiwa. Konsep filsafat etika Ibnu Miskawaih memberikan pandangan tentang proses terbentuknya tabiat seseorang untuk melakukan kecurangan laporan keuangan. Model penyebab kecurangan laporan keuangan yang ini dapat melengkapi kekurangan dari association differential theory dan fraud triangle.Implikasi teori dan Kebijakan – Inovasi dari beragam paradigma akan memberikan kontribusi terhadap penelitian kecurangan laporan keuangan di masa depan. Penelitian ini memberikan pandangan baru untuk pencegahan kecurangan laporan keuangan. Kebaruan Penelitian - Penelitian ini mengeksplorasi akar penyebab dan menawarkan model baru yang lebih luas dari teori fraud triangle. Abstract – What is the Philosophical Ethical View of Fraudulent Financial Statements?Main Purpose – This study explores human roots and ethics in committing fraudulent financial statements.Method - This study uses a narrative inquiry method. Ethical philosophy is used as an analytical knife to reveal the roots of fraudulent financial statements.Main Findings – This study resulted in a proposed concept of the root etiology of financial statements fraud. The perpetrators of financial statement fraud do not have the importance of the soul. The concept of Ibn Miskawaih's ethical philosophy provides a view of forming a person's character to commit fraudulent financial statements. This model of the causes of fraudulent financial statements can complement the association differential dan fraud triangle theory.Theory and Practical Implications – Innovations from multiple paradigms will contribute to fraudulent financial statements research in the future. This research provides a new perspective on the prevention of financial statement fraud.Novelty - This study explores the root causes and offers a new broader model of the fraud triangle theory.
BUDAYA JAWA UNTUK MELANGGENGKAN KORUPSI ANGGARAN? Tri Jatmiko Wahyu Prabowo; Henry Yusron Maulida
Jurnal Akuntansi Multiparadigma Vol 15, No 1 (2024): Jurnal Akuntansi Multiparadigma (April 2024 - Agustus 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.1.06

Abstract

Abstrak – Budaya Jawa untuk Melanggengkan Korupsi Anggaran?Tujuan Utama – Penelitian ini berupaya mengungkap perilaku koruptif dalam proses penganggaran yang disebabkan oleh dominasi budaya Jawa.Metode – Penelitian ini menggunakan metode wawancara dan analisis ilustratif. Informan pada penelitian ini adalah sejumlah pihak yang terlibat dalam penganggaran daerah.Temuan Utama – Pemanfaatan nilai-nilai budaya Jawa digunakan untuk melanggengkan perilaku koruptif penganggaran pemerintah daerah. Nilai bekti dan rukun tercermin dalam korupsi angaran. Nilai budaya yang seyogyanya menjadi nilai positif justru dimanfaatkan untuk melanggar hukum.Implikasi teori dan Kebijakan – Penelitian ini menegaskan teori fraud triangle  dalam penganggaran daerah. Selai itu, penelitian ini mengungkapkan nilai-nilai budaya Jawa digunakan untuk membentuk perilaku korupsi.Kebaruan Penelitian – Penelitian ini mengeksplorasi celah penyalahgunaan nilai budaya di dalam skema kejahatan korupsi anggaran.Abstract – Is Javanese Culture Used to Perpetuate Budget Corruption?Main Purpose - This research seeks to uncover corrupt behavior in the budgeting process caused by the dominance of Javanese culture.Method - This research uses the interview and illustrative analysis method. The informants in this study were a number of parties involved in local budgeting.Main Findings - The use of Javanese cultural values perpetuates the corruptive behavior of local government budgeting. The values of “bekti” and “rukun” are reflected in budget corruption. Cultural values that are supposed to be positive are used to break the law.Theory and Practical Implications - This research confirms the fraud triangle theory in local budgeting. In addition, this study reveals that Javanese cultural values are used to shape corruption behavior.Novelty - This research explores the loopholes of cultural values abuse in the budget corruption crime scheme.
Co-Authors FAISAL Henry Yusron Maulida SITI MUTMAINAH Surya Raharja