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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Siasat Bisnis Jurnal Keuangan dan Perbankan The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma Infestasi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER Journal of Accounting and Investment UNEJ e-Proceeding Jurnal Riset Akuntansi Dan Bisnis Airlangga Jurnal Akuntansi dan Pajak Jurnal Akuntansi Aktual Jurnal Ekonomi dan Bisnis Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen EKUITAS (Jurnal Ekonomi dan Keuangan) Asia Pacific Fraud Journal JASF (Journal of Accounting and Strategic Finance) Akuntansi dan Teknologi Informasi Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Abdi Panca Marga JRABA Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Whedy Prasetyo
Fakultas Ekonomi Dan Bisnis Universitas Jember
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Physics Social Sciences Other

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Perception of Post Graduate Accounting Students on Semar Spiritual Philosophy in Building Accounting Knowledge Prasetyo, Whedy
Jurnal Akuntansi Multiparadigma Vol 3, No 2 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract: Perception of Post Graduate Accounting Students on Semar Spiritual Philosophy in Building Accounting Knowledge. The study explains the description of and the meaning attribution to spiritual philosophy of Semar character from wayang, as perceived by students of post graduate program of accounting, Brawijaya University. The existence of spiritual characterization of Semar will provide spiritual value that transforms accounting into knowledge in which God is perceived as base of soul. Consequently, accountants will generate value of truthfulness in accounting analysis and can reduce the corrupting practice and violation to reach the value serenity of fi nancial report that shows values such as honest, responsible, discipline, fast and accurate, fairness, visionary, empathy and gratitude. Abstrak: Persepsi Mahasiswa Pasca Sarjana Akuntansi tentang Filosofi Spiritual Semar dalam Membangun Ilmu Akuntansi. Studi ini menjelaskan pemahaman dan pemaknaan atas fi losofi spiritual Semar dari karakter wayang sebagaimana dipersepsikan oleh mahasiswa pasca sarjana akuntansi Universitas Brawijaya. Keberadaan eksistensi karakterisasi Semar akan menyediakan nilai spiritual yang dapat mentransformasi akuntansi menjadi pengetahuan di mana Tuhan menjadi landasannya. Sebagai konsekuensi, akuntan akan menghasilkan analisis akuntansi yang memiliki nilai kebenaran, serta mengurangi praktik korupsi, untuk mencapai kedamaian dalam laporan keuangan yang menunjukkan nilai-nilai seperti kejujuran, tanggung jawab, disiplin, kecepatan dan keakuratan, kewajaran, memiliki visi, empati dan syukur.
MEMBONGKAR AKUNTANSI DOUBLE ENTRY SYSTEMS Prasetyo, Whedy
Jurnal Akuntansi Multiparadigma Vol 4, No 2 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract: Dismantling Accounting Double Entry Systems. Double entry isa process of recording transactions that always involve at least two accounts ofwhich changes (increases or decreases) have consequences to maintain a balance equation. This is a simple basic accounting, that the use of the funds must alwaysbe equal to the acquisition of funds. The equation is not able to include some business events that are responses to the development of business environment. A proposed view is based on the interaction of researcher (New Bond)  with accountant (Mrs M) to dismantle the double entry accounting through Maurice Merleau Pontys approach (1906-1961). The results prove that physical aspects of knowledge willcontinue to evolve according to environmental interactions.Abstrak: Membongkar Akuntansi Double Entry Systems. Double entry merupakan pencatatan transaksi dengan selalu melibatkan minimal dua akun yang masing-masing berubah(bertambah atau berkurang), konsekuensi untuk menjaga keseimbangan persamaan dasar sederhana akuntansi, yaitu penggunaan dana harus selalu sama dengan pemerolehan dana. Persamaan yang ternyata tidak dapat mencakup beberapa peristiwa bisnis yang merupakan respon atas kejadian perkembangan lingkungan usaha. Respon ini didasarkan pada interaksi Peneliti (Bond Baru) dalam diskusi dengan Akuntan (Mrs M) untuk membongkar akuntansi double entry melalui pendekatan Maurice Merleau Ponty (1906-1961). Hasilnya membuktikan bahwa aspek fisik pengetahuan akan terus berkembangsesuai dengan interaksi lingkungan.
KAJIAN KARAKTER AKUNTANSI SYARI’AH: DULU, KINI, DAN ESOK Prasetyo, Whedy
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 8, No 2 (2010)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

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Syari’ah accounting based syari’ah paradigm is Al-Qur’an, Hadis and Fiqh (Qias, Ijtihad, Ijma) to become obedient, right, dan responsibility to tauhid al-ibadah purpose for three relationship dimention, that is; (1) find willing of Allah SWT as main purpose to appoint social-economic fair, (2) benefit realization for society, to gives a obligation for societys, and (3) personal desire, to gives the require self. Syari‘ah accounting development based two factors, First, apart of society concept to hold on syariat accomplishment according to general, and especially how the society to hold commitment for accounting implementation based on syari’ah. In the second, the syari’ah accounting practices not only just to philosophy level, but from beliefing of philosophy that discanded in the real practices. To become development next periode of syari’ah accounting: (1) growth open minded reflection, (2) adjust the true perspektif about Islam, (3) growth the institutions of syari’ah implementation, (4) gives caring to development of syari’ah implementation, and (5) doing together trade with entiring of component. Keywords: Syari’ah accounting, and syari’ah paradigm
PEMERIKSAAN PAJAK DAN PERANANNYA PADA KEPATUHAN WAJIB PAJAK DAN PETUGAS PAJAK Prasetyo, Whedy
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 10, No 2 (2011)
Publisher : Universitas Jember

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Self assessment system is considered as effective, if the transparency and law enforcement are becoming essential issues. The law enforcement may be operated through the examination of tax. This examination represents an instrument to determine the compliance, formal or material, main goal of this examination is to investigate and to improve tax compliance. Taxpayers must realize that tax examination is not a form of threat, the understanding of tax regulation and voluntary compliance may reduce this sense of fear. Moreover, tax examination is such desirable assessment to acknowledge whether the tax obligation has been met appropriately and in punctual based on the tax regulations. The objective of this article is to provide knowledge to the taxpayers such that the process or procedure, and also the type, of examination, can be well understood. Taxpayers can able to deal with the tax examination by showing appropriately cooperative attitude and giving the availability or willingness to be examined and to provide the data or particulars required in the tax examination. Indeed, tax examination is an interaction between tax examiner and taxpayers. Some important things should also be discussed during tax examination such as open-case management, re-examination and reconciliation of tax in the audit finance report, and the review of death and tax. Keywords: Tax examination, self assessment, tax compliance, and law enforcement.
TERJADIKAH UNDERPRICING HARGA PENAWARAN UMUM PERDANA SAHAM? (Studi atas Harga Penawaran Umum Perdana Saham PT Krakatau Steel) Prasetyo, Whedy
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 10, No 1 (2011)
Publisher : Universitas Jember

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Initial Public Offering PT. Krakatau Steel(KARS) stock prices at government decision for Initial Public Offering determine to price under boundary Rp. 850,00per stock stringindicationinformationconfer underpricing, at matter with three indication. This paper is explane at underpricing phenomenon Initial Public Offering, and Initial Public Offering process to PT. Krakatau Steel, with support for research Rock (1986) and, Ritter and Welch (2002). The process writing objective paper is idea suggest at prices determine per stock principal be based on study at PT. Krakatau SteelInitial Public Offering prices should didn’t based for number calculate, however moment for intangible advantage calculate. Finally this paper to answer the question what the Initial Public Offering underpricing stock prices can be happened? Keywords: Initial Public Offering (IPO), and underpricing.
ARAH DAN PERKEMBANGAN PARADIGMA PENELITIAN AKUNTANSI KEUANGAN DAN MANAJEMEN KEUANGAN BERBASIS PASAR MODAL Prasetyo, Whedy
Jurnal Keuangan dan Perbankan Vol 17, No 1 (2013): January 2013
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (164.984 KB) | DOI: 10.26905/jkdp.v17i1.731

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Research paradigm of financial accounting and financial management based on capital market could be dividedinto five focus research areas, they were: market efficiency, economic consequences, income (earning) asa capital market research variable, accounting Information content except profit, and methodology. It wasbased on Ball and Brown research (1968), which focused on the relationship of accounting earnings informationon stock values.The purpose of this article was to describe research paradigm of financial accounting andfinancial management which used the same information based on the capital market. Therefore this articledescribed capital market variables that focused on five variables; market efficiency, economic consequences,earning as a capital market research variable, accounting information content except profit, and methodology. Theexistence of these variables would explain the accounting practices used as the basis in the capital market.
PEMBIAYAAN PRINSIP BAGI HASIL, PRINSIP JUAL BELI DAN PRINSIP SEWA TERHADAP FALAH LABA Whedy Prasetyo
Jurnal Keuangan dan Perbankan Vol 15, No 3 (2011): September 2011
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (91.253 KB) | DOI: 10.26905/jkdp.v15i3.1038

Abstract

Each business or individual was inseparable with the need of fund to finance the industry or to do consumption.Financing could be very crucial because this financing factor was as the key of development of BankUmum Syariah (BUS) in the future. Ideally, BUS financing was dominated by principle of profit-sharingfinancing, principle of sell-buy financing and principle of lease financing where those financings were heldusing bargaining agreement and profit-sharing which had to be agreed by syariah principle. This researchexamined the effect of information content on principle of profit-sharing financing, principle of sell-buyfinancing and principle of lease financing to earning falah of BUS. These samples used purposive samplingmethod in BUS that releasing financial statements between 2004 and 2009 in which they were not loss. Datawas collected from BUS website and Indonesia Bank. The result of this research used multiple regressionanalysis to structural equation modelling (SEM) by using alternative method partial least square (PLS). Itshowed that two variables namely principle of profit-sharing financing and principle of sell-buy financinghad positive significant effect to earning falah of BUS.
Analisis dan Desain Sistem Informasi Kinerja Keuangan Badan Usaha PP. Salafiyah Syafi’iyah Sukorejo Situbondo achmad achmad; Agung Budi Sulistiyo; Whedy Prasetyo
Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i02.1482

Abstract

Laporan keuangan adalah informasi yang dibutuhkan dalam pengambilan keputusan. Laporan keuangan mengandung informasi tentang kekuatan dan kelemahan perusahaan, sehingga dapat digunakan untuk menyusun langkah-langkah perbaikan strategi. Laporan keuangan adalah alat penting untuk mengetahui kinerja manajemen dan kondisi keuangan perusahaan. Tetapi, tidak semua orang dapat menterjemah kandungan informasi dalam laporan keuangan. Seperti dialami pengurus Pondok Pesantren Salafiyah Syafi’iyah Sukorejo Situbondo. Selain itu, laporan keuangan belum bisa disajikan dengan cepat, karena data-data masih diolah secara ‘manual’. Karena itu perlu dikembangkan sebuah sistem informasi yang mampu mengolah data dengan cepat, menyajikan informasi dengan tepat, dan mampu mongkonversi informasi rumit laporan keuangan. Sehingga, tujuan penelitian ini adalah untuk menghasilkan dokumen perencanaan pengembangan sistem, sebagai blue print untuk sistem informasi kinerja keuangan usaha. Data-data diperoleh dari sumber primer dengan menggunakan metode observasi, wawancara, dan dokumentasi. Data diolah dengan tehnik analisis kualitatif serta diuji keabsahannya dengan metode triangulasi. Sedangkan desain model sistem dikembangkan dengan context diagram, data flow diagran, dan entity relationship diagram. Hasil penelitiannya meliputi: dokumen desain alur kerja sistem melalui context diagram, data flow diagram, dan entity relationship diagram.
Covid-19 Learning Concerning Financial Planning Importance and Household Accounting Whedy Prasetyo
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1026.662 KB) | DOI: 10.22219/jrak.v10i3.13554

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This study aims to identify the financial planning activities of individual households in dealing with Covid-19. Two regression models were used for the hypothesis test. Data were collected using a questionnaire with multi-staged methods, namely direct distribution and telephone. There are 59 individual household respondents in Malang Raya (Malang Regency, Malang City, and Batu City) - East Java, but 54 are complete and processed. The results showed that a significant relationship of individual behavior in household financial planning importance was strongly influenced by saving activities, focus on expenditures, emergency funds preparation, and attention to credit, so basic assumptions for expanding household financial planning based on individual household perceptions of responding to Covid-19 proved to be empirically consistent. Furthermore, household financial planning is the main factor in applying household accounting. This evidence has common goals for implementing a new mindset to responsibilities control of household financial transactions. A situation that is internal to the Covid-19 epidemic which requires social distancing of changes in the needs of a physical nature (economic shock) 
Determinants of Carbon Tax Implementation Whedy Prasetyo
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i1.20177

Abstract

Empirically this study examines the relationship between carbon tax implementation with several variables, namely voluntary awareness, behavior change, business performance, business size and business growth. The multiple regression model analysis is based on 52 respondents of companies in East Java that run forestry, energy and transportation businesses in Malang Raya (Malang Regency, Malang City, Batu City), Pasuruan Regency and Blitar Regency. The results showed that the implementation of the carbon tax was significantly and positively associated with voluntary awareness and business size, and significantly and negatively associated with business performance. The results of the study did not succeed in supporting the hypothesis of a relationship between the implementation of carbon taxes with behavioral changes and business growth. These results indicate that the carbon tax implementation a based on the polluters-pay principle takes place. A philosophy that reflects of carbon tax function as a sustainable activity towards being more efficient, low-carbon and environmentally friendly. Internal awareness of Taxpayer regarding carbon emission rates application or carbon pricing in the business activities carried out. The economic value of carbon that influences the realization Sustainability Report implementation.
Co-Authors A. Hajar Nur Fachmi achmad achmad Agung Budi Sulistiyo Ahmad Roziq Akhmad Toha Almira Ayu Octavia Alwan Sri Kustono Andriana Andriana Dewi Ayu Puspita Dewi Ira Safitri Falihatul Nurfaizah Kartika Kartika Kartika Kartika Leonita Catherine Wijaya Ludfa Febriana Rochman Effendi Rofidatul Hasanah Roos Ana, Selvia Siti Maria Wardayati Siti Maryam Sri Puspita Sari Wildan Khisbullah Suhma Wildan