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All Journal Jurnal Reviu Akuntansi dan Keuangan EL-MUHASABA Jurnal Dinamika Akuntansi Jurnal Ilmiah Mahasiswa FEB Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society Jurnal Akuntansi Aktual MEDIA BINA ILMIAH Jurnal Transformative Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Ilmiah Akuntansi Peradaban Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Jurnal Akuntansi dan Keuangan Indonesia Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Reviu Akuntansi, Keuangan, dan Sistem Informasi
Unti Ludigdo
Fakultas Ekonomi Dan Bisnis Universitas Brawijaya
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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REKONSTRUKSI TEKNOLOGI INTEGRALISTIK AKUNTANSI SYARI’AH: SHARFATE VALUE ADDED STATEMENT Mulawarman, Aji Dedi; Triyuwono, Iwan; Ludigdo, Unti
Jurnal Akuntansi dan Keuangan Indonesia Vol. 4, No. 1
Publisher : UI Scholars Hub

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Abstract

The objective of the research is to formulate Shari’ate Value Added Statement. Formulation is conducted by utilizing Integrated Islamic Hyperstructuralism Methodology. In that methodology, conventional concept of value added and Baydoun and Willett’s (1994) concept of value added are refined by Shari’ate Accounting. The result is then refined by Islamic Technosystem to generate Shari ’ate Value Added Statement. The major result shows that zakat becomes a substance of Shari’ate Value Added. This means that Shari’ate Value Added is actually economic (physical) value added (zak%) which is always purificated spiritually (tazkiyah). The purificated economic value added (zaka) is called as zakka (or it is the same as Shari ’ate Value Added). Both zakka and tazkiyah is extracted from the values and concepts of Abd’ Allah and Khalifatullah fil ardh. The consequence of the major result are : (1) that the sources of value added in the Shari’ate Value Added Statement should be acquired based on God’s commands (halal, thoyib and eliminating riba,), and (2) the distributions of the value added should be based on mashlaha and ‘Adalah (God ’s Justice).
SEMIOTIKA LABA AKUNTANSI: STUDI KRITIKAL-POSMODERNIS DERRIDEAN Riduwan, Akhmad; Triyuwono, Iwan; Irianto, Gugus; Ludigdo, Unti
Jurnal Akuntansi dan Keuangan Indonesia Vol. 7, No. 1
Publisher : UI Scholars Hub

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The main aims of the research are (a) to understand the interpretation of accounting earnings by accountants and non-accountants; and (b) to perform a deconstructively semiotics-reading about the text related with their interpretations of accounting earnings. This research is performed based on the critical-postmodern approach, especially based on the Jacques Derrida s philosophy. Based on the Jacques Derrida s philosophy, deconstructive semiotics analysis expresses some realities that are (a) accounting earnings are traces, either the trace as a history of text or as an experience and interest of interpreter; (b) nothing outside the text of accounting earnings because the meanings of accounting earnings are intertextual, accounting earnings are the result of simulation only, and the meanings of accounting earnings do not exceed the experience and interest of interpreter; (c) accounting earnings are the metaphysics of presence, in the means of "being" and “presence” through the process called “becoming”, representation of “the being of beings ” realities, so that accounting earnings are illusion ended to reification; (d) accounting earnings are the product of logocentrism, that is ratio as a centre of truth, so that accounting idealism in earnings determination is more conspicuous than pragmatism.
Sengketa Pajak dalam Perspektif Pemeriksa Pajak (Sebuah Studi Fenomenologi) Tendi Wahyudi; Unti Ludigdo; Ali Djamhuri
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 2 No. 3 (2017): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v2i3.190

Abstract

Penelitian ini bertujuan untuk mengungkap dan mengeksplorasi maknamakna baru tentang sengketa pajak dari perspektif pihak yang terlibat langsung yaitu Pemeriksa Pajak. Fenomenologi digunakan sebagai metode penelitian untuk mengeksplorasi makna tersebut. Hasil penelitian mengungkapkan bahwa esensi makna sengketa pajak dari perspektif Pemeriksa Pajak merupakan"negosiasi yang belum tuntas”. "Negosiasi" tersebut menampakkan dirinya dalam berbagai bentuk upaya memperoleh "kesepakatan". Bukan hanya tampak dalam bentuk perbedaan pendapat yang bersifat “material” maupun “formal” perpajakan saja, melainkan juga hadir dalam wujud pertimbangan rasional untung-rugi serta upaya memperjuangkan prinsip “keadilan”.
Haruskah Start-Up Mengaplikasikan Pelaporan Keuangan dan Perpajakan? Unti Ludigdo; Ayu Fury Puspita
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 5 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) SPECIAL ISSUE
Publisher : Sistem Informasi dan Teknologi (Sisfokomtek)

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Abstract

Banyaknya start-up yang terus tumbuh dan berkembang di Indonesia serta meningkatnya jumlah startup baru yang berdiri setiap tahunnya membuat pelaporan keuangan dan perpajakan menjadi hal yang penting bagi startup demi kelangsungan hidupnya. Penyusunan laporan keuangan sesuai dengan standar akuntansi yang berlaku membuat pihak manajemen lebih tepat dalam mengambil sebuah keputusan bisnis. Namun, dalam penyusunan laporan keuangan dan perpajakan, khususnya startup yang masih baru berdiri, masih banyak perusahaan yang mengalami kesulitan dalam menyusun laporan keuangannya. Dengan adanya masalah tersebut membuat pihak akademisi memiliki kewajiban untuk mengedukasi masyarakat dengan memberikan beberapa pelatihan. Bentuk pelatihan yang akan dilakukan oleh Dosen Departemen Akuntansi Universitas Brawijaya adalah berupa pengabdian masyarakat dengan melakukan pelatihan penyusunan laporan keuangan dan perpajakan kepada peserta berupa penyampaian materi dan diskusi dengan peserta. Luaran pengabdian ini adalah KI, Jurnal Ilmiah SINTA/ Jurnal LPPM, Sertifikat dan Bukti Presentasi Seminar Nasional, Publikasi Media Masa (cetak atau online) dan Modul.
Cooperatives Growth or Togetherness: Which One Do You Choose? Lucy Sri Musmini; Unti Ludigdo; Roekhudin *; Wuryan Andayani
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 3 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

In practice, growth and togetherness have a trade-off implication for cooperatives. As an economic organization, cooperatives need to gain a profit for their growth, however, they should prioritize togetherness as well. This study aims to explore how cooperatives determine their main goal, between growth and togetherness. A qualitative approach with the phenomenological method is employed in this research. This method explores phenomena, based on the experience of the research subject to reveal a form of awareness related to the object of research. The results of the study indicate that the goal of realizing togetherness in cooperatives is more important than the goal of growth. However, in practice, policies prioritizing togetherness in cooperatives align with the goals of cooperative development. Cooperative financial management should consider the value of togetherness in making policies for receiving and disbursing funds. Cooperative financial management that prioritizes the value of togetherness can indirectly encourage cooperative growth. This paper shows that it is important to prioritize the value of togetherness in cooperative financial management to actualize the identity of the cooperative. Cooperatives by prioritizing the value of togetherness in cooperative financial management policies can encourage the maintenance of cooperative solidarity and independence values.
Co-Authors A. Razak A.A Raditya Putr W Abdillah Bela Nuswantoro Achsin, M Aji Dedi Mulawarman Akhmad Riduwan Akhmad Thoha Alfina Fitrinnisak Ali Djamhuri Ali Maksum Amir, Vaisal Andang Yazidulfalach Ari indra Susanti Ari Kamayanti Aripratiwi, Ratna Anggraini Ariyanti Dwi Hartidah Armanu Thoyib Asti Tyas Handayani Ayu Fury Puspita Deddy Rahmat Santoso Devy Sylvia Puspitasari Dhanias, Fitriana Rakhma Didik Prasetyo Dio Sasta Yuhansyah Dwi Agustina H., Dwi Agustina Eko Ganis Sukoharsono Eko Prianggono Fandy Cahya Krishnanda Fanita Meilisa Fransiskus Randa Galuh Purbaningtyas Galuh Retno Widowati Gugus Irianto Hendrawan Dendy Santoso I Dewa Ayu Eka Pertiwi Imam Subekti Iwan Triyowono Iwan Triyuwono Lies Ernawati Listya Kanda Dewi Lucy Sri Musmini M. Achsin M. Achsin Made Sudarma Made Sudarna, Made Meirilin Esterina Mirna Amirya Mudinillah, Adam Nurul Farida Pratiwi Dian Mawarni Rany Wahyuningrum Ratna Anggraini Aripratiwi Ridho, M. Riswan Pramono Rizal Aripoerwo Roekhudin, Roekhudin Rr Vania Primadiptha Mahardani Savitri Anggraini Syarifah Massuki Fitri Tendi Wahyudi Utari, Dewi Vitriyan Espa Wiwied Widyastuti Wiyarni Wiyarni Wuryan Andayani Yundari, Yundari Zaki Baridwan