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All Journal Jurnal Akuntansi Multiparadigma PROFIT : Jurnal Administrasi Bisnis The International Journal of Accounting and Business Society Jurnal Akuntansi Aktual Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen EKUITAS (Jurnal Ekonomi dan Keuangan) IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen

Unti Ludigdo

Universitas Brawijaya

Author-ID : 2476723

Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Published : 19 Documents Claim Missing Document

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Epistemologi islam sebagai metodologi penelitian Husnul Hatimah; Unti Ludigdo; Mohammad Achsin
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 2 No 2 (2017): Imanensi : Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Abstrak Penelitian ini bertujuan untuk mengkaji epistemologi Islam agar dapat digunakan sebagai metodologi penelitian. Penelitian ini termasuk dalam kategori library research (penelitian kepustakaan) dengan menggunakan metode content analysis. Temuan penelitian menunjukkan bahwa epistemologi Islam dapat digunakan sebagai metodologi penelitian yang dapat dioprasionalkan menjadi metode dengan tiga pendekatan, yaitu bayani (teks), burhani (konteks), dan irfani (intuisi). Abstract This study aims to assess whether the Islamic epistemology can be used as a research methodology. This study was included in the category of library research (library research) by using content analysis. The findings show that Islamic epistemology can be used as a research methodology that could be operationalized into a method with three approaches, namely bayani (text), burhani (context), and irfani (intuition).

MENGUNGKAP PRAKTIK SENJANGAN ANGGARAN PADA ORGANISASI NIRLABA: BADAN PENGELOLA DANA AMANAT (STUDI ETNOMETODOLOGI) Tsani Aji Novarima; Unti Ludigdo; Yeney W. Prihatiningtias
Jurnal Akuntansi Aktual VOLUME 5, NOMOR 1, JANUARI 2018
Publisher : Universitas Negeri Malang

The purpose of this study is to understand how budgetary slack occurs in operational funds of the Badan Pengelola Dana Amanat which is a non-profit organization. This research uses qualitative research method interpretive with etnometodology approach. Data collection was conducted through interviews with key informants who have roles in the Tim Penyusun Rencana Kerja Anggaran Tahunan (RKAT). The results show that budgetary participation in the process of budgeting operational funds encourages individuals to commit budgetary slack. Budgetary slack are made by individuals by targeting lower membership coverage than actual potential, and calculating higher operational costs than necessary ones. This study proves that non-profit organizations are not sterile from budgetary slack.Keywords:Budgetary participation; budgetary slack; ethnometodology; Badan Pengelola Dana Amanat

Transformasi praktik akuntansi Usaha Mikro, Kecil, Menengah (UMKM): dari memori ke catatan Dian Syariati; Unti Ludigdo; Ali Djamhuri
Jurnal Akuntansi Aktual VOLUME 7, NOMOR 2, JULI 2020
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v7i22020p133

Research on the accounting practices of micro, small and medium enterprises (SMEs) in Indonesia shows the failed implementation of accounting standards by SMEs. Since accounting practice is determined by internal and external factors that surround it and small firm is a unique entity, this research finding is interesting to be studied further by understanding accounting practiced by SMEs. Accounting may practice in the other form that further explains the "low" of SMEs accounting practice. This study uses transcendental phenomenology to understand SMEs accounting practice. Informant of this research is the owner of SMEs manufacturing business. Manufacturing enterprises are selected with consideration of the complexity of the business leading to a greater need for accounting practices. The results show the existence of an evolution of accounting practices. Accounting after tasks delegation was practiced in the note prior to practiced in the memories. Task delegation is the motivation for accounting practice evolution and fairness is value contained.

PRAKTIK REVENUE SHARING DAN IMPLIKASINYA PADA KESEJAHTERAAN MASYARAKAT Akhmad Thoha; Made Sudarma; Iwan Triyuwono; Unti Ludigdo
Jurnal Akuntansi Multiparadigma Vol 2, No 1 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Revenue Sharing Practices and Its Implication to Society Welfare. This research aims to develop the concept of Revenue Sharing and Its Implications on Welfare Society based on empirical data collected during the study in the SRB Asri Jember. This research used Grounded Theory approach with systematic procedures through the analysis of coding and categorization that comes with giving a name in each category, further divided into an array of conception. Revenue Sharing Practices are derived from based to Al-Quran and Al-Hadis laden with moral values and spiritual Islam that upholds honesty, transparency, and welfare of the community so as to ensure the creation of justice reduced economic inequality. Implications of Revenue Sharing Concept formulated consists of two principles, namely: revenue sharing as a form of profit sharing and loss based on mutual agreement between the bank and the customer and falah the welfare of society through the distribution of income through Alqordhul hasan funds sourced from the zakat, infaq and shodaqoh.Pratik Revenue Sharing dan Implikasinya pada Kesejahteraan Masyarakat. Penelitian ini bertujuan untuk menyusun konsep Revenue Sharing dan Implikasinya pada Kesejahteraan Masyarakat berdasarkan data empirik di BPRS Asri Jember. Penelitian ini menggunakan pendekatan Grounded Theory dengan prosedur sistematis melalui analisis coding dan kategorisasi. Praktik Revenue Sharing bersumber dari Alquran dan Hadis sarat dengan nilai-nilai moral dan spiritual Islami yang menjunjung tinggi kejujuran, transparansi, dan kesejahteraan masyarakat sehingga dapat menjamin terciptanya keadilan berkurangnya kesenjangan ekonomi. Konsep Implikasi Revenue Sharing yang dirumuskan terdiri dari dua prinsip, yaitu: revenue sharing sebagai bentuk bagi hasil/rugi berdasarkan kesepakatan bersama antara bank dengan nasabah dan falah yaitu mewujudkan kesejahteraan masyarakat melalui distribusi pendapatan melalui dana Alqordhul hasan yang bersumber dari zakat, infaq dan shodaqoh. melalui pembentukan.

PRAKTIK AKUNTANSI SUMBER DAYA MANUSIA PADA KLUB SEPAK BOLA Rini Ridhawati; Unti Ludigdo; Yeney Widya Prihatiningtias
Jurnal Akuntansi Multiparadigma Vol 11, No 1 (2020): Jurnal Akuntansi Multiparadigma (April 2020 - Agustus 2020)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2020.11.1.12

Abstrak: Praktik Akuntansi Sumber Daya Manusia pada Klub Sepak Bola. Riset ini berupaya untuk memahami penerapan akuntansi terhadap pemain dan pelatih pada klub sepak bola. Studi kasus digunakan sebagai metode dengan salah satu klub sepak bola sebagai situs riset. Hasil riset menunjukkan meskipun manajemen klub telah mengakui pemain dan pelatih merupakan aset klub, tidak adanya standar akuntansi dan panduan mengenai hal tersebut menyebabkan perbedaan dalam pengakuan dan pencatatan. Manajemen klub masih memperlakukan pemain dan pelatih sebagai beban sebagaimana tercermin dari laporan keuangannya. Oleh karena itu, pengembangan atas standar akuntansi diperlukan, khususnya yang berkiatan dengan sumber daya manusia. Abstract: Human Capital Accounting Practices at Football Club. This research seeks to understand the application of accounting to players and coaches on a football club. Case studies are used as a method with the one of football club as a research site. This research shows that although club management has recognized players and coaches as club assets, the absence of accounting standards and guidance on this matter causes differences in recognition and recording. Club management still treats players and coaches as burdens as reflected in its financial statements. Therefore, the development of accounting standards is needed, especially those related to human resources.

PENGARUH BUDAYA ORGANISASI TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI MALANG DAN SURABAYA Ariyanti Dwi Hartidah; Unti Ludigdo
Jurnal Akuntansi Multiparadigma Vol 1, No 2 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

This research is aimed to figure out the effect organization cultures with auditor’s job performance of KAP in Malang and Surabaya. This research uses questionnaire and sampling data uses purposive sampling method. This research also using of 60 from 119 auditors of 5 KAP in Malang and 5 KAP in Surabaya. Data analysis using Multiple Linier Regression with SPSS 15. The result of this research shown Power distance variable (X1), Individualism (X2), Masculinity (X3), and Uncertainty avoidance (X4) are affected simultaneously with Auditor’s job performance (Y), but in partial way only Individualism (X2) which are really affected significantly with Auditor’s job performance (Y), while Power distance variable (X1), Masculinity (X3) and Uncertainty avoidance (X4) are not affected significantly.

EKSPLORASI PEMAKNAAN MURABAHAH OLEH NASABAH MELALUI HERMENEUTIK INTENSIONALIS Lies Ernawati; Unti Ludigdo
Jurnal Akuntansi Multiparadigma Vol 3, No 2 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstract: Murabahah Interpretation Exploration through Intentionalism Hermeneutics. This study aims to understand the meaning of murabaha fi nancing by the BMT customer through intentionalism hermeneutics. Intentionalism hermeneutic is employedto analyse how cultural and historical aspect of customers will contribute to murabaha interpretation. There were three customers BMT as informants. The result shows that customers perceive murabaha as sale with recurring payments that are cheap, easy, and also has social objectives. Abstrak: Eksplorasi Pemaknaan Murabahah oleh Nasabah melalui Hermeneutik Intensionalis. Penelitian ini bertujuan untuk memahami pemaknaan murabahah oleh nasabah pembiayaan murabahah pada BMT melalui hermeneutik intensionalis. Hermeneutik intensionalis digunakan agar peneliti dapat memahami bagaimana aspekkultur dan historis nasabah membangun interpretas merea atas murabahah. Terdapat tiga nasabah BMT yang dijadikan informan. Dari hasil wawancara dengan informan, makna murabahah yang diberikan informan adalah jual beli dengan pembayaran berkala yang murah, mudah, dan bertujuan sosial.

METAMORFOSIS KESADARAN ETIS HOLISTIK MAHASISWA AKUNTANSI IMPLEMENTASI PEMBELAJARAN ETIKA BISNIS DAN PROFESI BERBASIS INTEGRASI IESQ Aji Dedi Mulawarman; Unti Ludigdo
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

The purpose of this research is to perform the deep meaning from implementation of Business Ethics and Profession Learning based on IESQ Integration (PEBI-IESQ). This PEBI-IESQ function is to instill two holistic ethical values awareness on accounting students. First, ethical awareness that has balance of intellectual, emotional and spiritual values; second, there must be an ethical values inside the accounting students when interact in an organization, and also inside the accounting system/science itself. Our Research, carried out in Accounting Department, Faculty of Economics, Brawijaya University. Using “methodological polytheism” (qualitative-quantitative interrelation) called “Extension” of “habitus” awareness concept in Bourdieu’s Generative Structuralism, to emancipate empirical-sociological dominated education towards metaphysics-sociological-spiritual enlightened education. The Result shows that, first, all the students (215) found an important common awareness, integrated intellectual-emotional-spiritual values. Second, 115 students (53,49%) found culminative awareness metamorphosis of “self” towards ultimate habitus that give the students trigger to be an ethical accountant and wishful to construct the new ethical accounting. Third, 79 students (36,74%) found middle awareness with prior habitus that give the students to be an ethical accountant and to implement more ethical accounting. Fourth, 21 students (9,77%) found unclear awareness with standard habitus that give the students to become an ethical accountant.

PERILAKU KUASA EKSEKUTIF DAN LEGISLATIF DALAM PROSES PENYUSUNAN ANGGARAN PEMERINTAHAN DAERAH: PERSPEKTIF INTERAKSIONISME SIMBOLIK Abdur Razak; Unti Ludigdo; Eko Ganis Sukoharsono; Armanu Thoyib
Jurnal Akuntansi Multiparadigma Vol 2, No 3 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Perilaku Kuasa Eksekutif dan Legislatif dalam Proses Penyusunan Anggaran Pemerintahan Daerah: Perspektif Interaksionisme Simbolik. Penelitian ini bertujuan memahami perilaku kuasa eksekutif dan legislatif dalam proses penyusunan anggaran Pemerintahan Daerah Kota Mayapada.Analisis dilakukan dengan menggunakan metode interaksionisme simbolik dalam paradigma interpretif. Pengumpulan data dilakukan melalui wawancara dengan informan bagian penyusunan perencanaan dan penganggaran, yang didukung dengan observasi dan dokumentasi.Musyawarah perencanaan pembangunan (musrenbang) era reformasi diklaim menggunakan pendekatan partisipatif, tetapi masyarakat hanya dijadikan objek partisipasi.Telah terjadipengaburan yang disebut peneliti dengan “katarak”, dengan membangun interaksi pencitraan yang manis di depan publik dengan bahasa-bahasa hipokrit. Fakta sosial yang tergambarkan merupakan perilaku kuasa eksekutif dan legislatif dalam proses penyusunan anggaran.Abstract: Power of the Executive and Legislative Behavior in the Local Government Budgetary Process: Symbolic Interactionism Perspective. This study aims to understand the behaviour of the executive and legislative powers in the budgeting process in the Mayapada Urban Governance. Analyses were performed using the method of symbolic interactionism in the interpretive paradigm. The data was collected through interviews with informants on the preparation of planning and budgeting, which is supported by the observation and documentation. Development Planning Meeting (musrenbang) is claimed in the reformation era to have used participatory approach, but people were in fact still placed as participation object. There has been a blurring of reality which is named as ”cataract”, by building a sweet imagery interaction in public with hypocritical languages . Social facts illustrated are the behaviour of the executive and legislative powers in the budgeting process.

PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL DAN BUDAYA ORGANISASI TERHADAP PERILAKU ETIS AUDITOR PADA KAP Wiwied Widyastuti; Unti Ludigdo
Jurnal Akuntansi Multiparadigma Vol 1, No 1 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

The issue of ethical behavior in Public Accountant Firms has received much attention in recent years. This research combines individual factors which includes emotional quotient, spiritual quotient and external factors as well as organization culture to predict and explain the auditors ethical behavior in Public Accountant Firms. The use of questionnaire instrument is adapted from Goleman (2005), Zohar & Marshall (2002), Robbins (2006), Arens, Loebbecke (1986). Population in this research is 49 auditors in East Java, as listed in the Directory of Public Accountant 2009. The results, which are based on multiple regression analysis, indicate that emotional quotient, spiritual quotient and organization culture increase auditors ethical behavior by 53,8%, while the remainder 46,2% is explained by other variables out of this model. Based on t analysis, spiritual quotient and organization culture have significant impacts on auditors’ ethical behavior. On the other hand, emotional quotient does not have significant effect on auditors’ ethical behavior. Future research is expected to extend area coverage, and use additional instrument to gain better insight for auditors’ ethical behavior. This research proposes that auditors’ ethical behavior could be improved so that audit profession could fulfill the ‘pillars of integrity’.

Co-Authors A. Razak Aji Dedi Mulawarman Akhmad Thoha Ali Djamhuri Ari Kamayanti Ariyanti Dwi Hartidah Armanu Thoyib Asri Indika Sari Eko Ganis Sukoharsono Eliza Noviriani Fanita Meilisa Fransiskus Randa Galuh Retno Widowati Husnul Hatimah I Dewa Ayu Eka Pertiwi Imam Subekti Iwan Triyuwono Lies Ernawati M Achsin Made Sudarma Mohammad Achsin Prima Ramdani Ariesty Rini Ridhawati Rizal Aripoerwo Tendi Wahyudi Tsani Aji Novarima Widya Yeney Prihatiningtias Wiwied Widyastuti Yeney W. Prihatiningtias Zaki Baridwan

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