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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL ECONOMIA Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Akuntansi Kontemporer EL-MUHASABA Jurnal Pendidikan Akuntansi Jurnal Ekonomi Modernisasi Journal of Economics, Business, & Accountancy Ventura Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Wacana, Jurnal Sosial dan Humaniora TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society Infestasi Journal of Accounting and Investment JABE (Journal of Accounting and Business Education) Tazkia Islamic Finance and Business Review Jurnal Akuntansi Aktual Jurnal Ekonomi & Keuangan Islam Jurnal AKSI (Akuntansi dan Sistem Informasi) Assets: Jurnal Akuntansi dan Pendidikan Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen EKUITAS (Jurnal Ekonomi dan Keuangan) IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam ATESTASI : Jurnal Ilmiah Akuntansi International Journal of Religious and Cultural Studies Oetoesan-Hindia: Telaah Pemikiran Kebangsaan Journal of Islamic Accounting and Finance Research The Indonesian Journal of Accounting Research Jurnal Ilmiah Akuntansi Peradaban Jurnal Akuntansi dan Keuangan Indonesia Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI) Jurnal Abdimas Multidisiplin
Aji Dedi Mulawarman
Faculty Of Economics And Business, Universitas Brawijaya, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGAKUAN DOSA [SOPIR] A[NG]KU[N]TAN PENDIDIK: STUDI SOLIPSISMISH Achadiar Redy Setiawan; Ari Kamayanti; Aji Dedi Mulawarman
JURNAL PENDIDIKAN AKUNTANSI Vol 2, No 1 (2014): Edisi Maret
Publisher : Universitas Negeri Malang

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Abstract

The mishap in accounting education is often blamed on the philosophy, education system, learning process, and even accounting students.  This research explicates that the key to mending accounting education should be triggered by accounting lecturers. Through solipsismish study, we explore our ‘sins’ as accounting lecturers with ‘kejar setor’/targetting experience-based reflectivity of public transportation driver as metaphor, backed by empirical study of a semester.  The hectic schedule of teaching and other activities, not only as lecturers, have given heart-felt impact to students learning process and their attitude.  It is urged that accounting lecturers should awaken their consciousness to realize that this profession is not the same as  “sopir angkot” who are concerned on fulfilling schedules, teaching materials and fee. A concrete solution referring to the Perhimpunan Indonesia’s agenda proposed in 1925 is needed, which ends in the confirmation of national ideology with some notes
Integrasi Paradigma Akuntansi: Refleksi atas Pendekatan Sosiologi dalam Ilmu Akuntansi Mulawarman, Aji Dedi
Jurnal Akuntansi Multiparadigma Vol 1, No 1 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The purpose of this article is to perform reflection of accounting science in paradigmatic domain. Choice of accounting paradigm in this article is agreed in term of accounting science integration stance, not in accounting science war stance. Science integration is carried out by sociological metatheorizing on accounting in three ways. First, metatheorizing as a means of attaining a better and deeper understanding of accounting theory and or accounting science.  Second, metatheorizing as a prelude discource forms to develop new accounting theories and or accounting sciences. Third, metatheorizing is conducted as a source that underlies accounting science of overarching new perspective or paradigm in accounting.
Metamorfosis Kesadaran Etis Holistik Mahasiswa Akuntansi Implementasi Pembelajaran Etika Bisnis dan Profesi Berbasis Integrasi IESQ Mulawarman, Aji Dedi; Ludigdo, Unti
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

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.
NYANYIAN METODOLOGI AKUNTANSI ALA NATAATMADJA: MELAMPAUI DERRIDIAN MENGEMBANGKAN PEMIKIRAN BANGSA “SENDIRI” Mulawarman, Aji Dedi
Jurnal Akuntansi Multiparadigma Vol 4, No 1 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Abstract. Nataatmadja’s Accounting Methodology Song: Developing “Auhentic” Nation Thinking beyond Derridian. The purpose of this article is to explicate how to develop a research methodology in the field of accounting that is people-based (local) as well as Islamic (religious universal). Construction of methodology using substantive interrelation of structuralism (Kuntowijoyo) and the Philosophy of Technology (Armahedi Mahzar), and “beyond” both (as both are still imprisoned in Western universality), through the final gate which is Economic Democracy of Hidayat Nataatmadja who was a true localist. The result is Accounting Research Methodology for People-based accounting that is authentic from Indonesia in the Core Datumreligiousity corridor, Islam.Abstrak. Nyanyian Metodologi Akuntansi ala Nataatmadja: Melampaui Derridian Mengembangkan Pemikiran Bangsa “Sendiri”.  Tujuan artikel ini adalah untuk menyajikan cara mengembangkan metodologi penelitian di bidang akuntansi yang bersifat kerakyatan (lokal) sekaligus Islami (universal religius). Konstruksi metodologi menggunakan interelasi substantif dari Strukturalisme (Kuntowijoyo) dan Filsafat Teknologi (Armahedi Mahzar), sekaligus “melampauinya” (karena keduanya masih terpenjara universalitas Barat), melalui gerbang akhir yaitu Ekonomi Kerakyatan dari Hidayat Nataatmadja yang benar-benar seorang lokalis. Hasilnya adalah Metodologi Riset untuk Akuntansi bernilai Kerakyatan khas Indonesia dalam koridor Core Datumreligiusitas asali, Islam.
AKUNTANSI BANTENGAN : PERLAWANAN AKUNTANSI INDONESIA MELALUI METAFORA BANTENGAN DAN TOPENG MALANG Kusdewanti, Amelia Indah; Setiawan, Achdiar Redy; Kamayanti, Ari; Mulawarman, Aji Dedi
Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Abstrak: Akuntansi Bantengan: Perlawanan Akuntansi Indonesia melalui Metafora Kesenian Bantengan dan Topengan Malang. Tujuan studi ini mengusulkan bahwa melakukan perlawanan pada ‘kuasa’ yang sedang berperang merupakan usaha yang melelahkan. Bentuk perlawanan akan lebih bermakna bagi kepentingan rakyat apabila dilakukan oleh dan bagi rakyat. Pendekatan metafora digunakan untuk menelaah perang kuasa. Studi literatur mendalam serta wawancara dengan komunitas budaya, budayawan serta sejarawan mengkonfirmasi bahwa metafora Bantengan dan Topeng Malang tepat untuk menggambarkan kondisi ini. Artikel ini menunjukkan bahwa keberadaan Masyarakat Akuntansi Multiparadigma Indonesia (MAMI) adalah bentuk perlawanan Akuntansi Bantengan yang menjadi motor penggerak pembangunan ilmu akuntansi menuju akuntansi Indonesia yang merdeka.Abstract: Bantengan Accounting: The Counterforce of Indonesian Accounting through Bantengan and Topengan Malang Art as Methapor. This study proposes that the counterforce of this war should be done by the people and for them. The methapor is used to examine the war. In-depth study of literature and interviews with cultural communities, as well as cultural historians confirm that Bantengan and Topeng Malang appropriate to describe this condition. This article shows that the presence of Masyarakat Akuntansi Multiparadigma Indonesia (MAMI) as a form of Bantengan Accounting battle is a driving force toward the freedom of Indonesian Accounting.
Penyucian Pendidikan Akuntansi Episode Dua: Hiper View of learning dan Implementasinya Mulawarman, Aji Dedi
TEMA Vol 9, No 1 (2008)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v9i1.173

Abstract

Accounting education needs desecularization of learning concept as well as its conventional accounting curriculum to suit main values of Indonesian society. Desecularization of accounting education must be conducted with the methodology of Purification based on love that is beyond all (hyperlove). The result is a synergy of reproductive view of learning and constructive view of learning and goes beyond both (hyperview of learning), also the use of various research methodologies according to specific need. The implementation of hyperview of learning is idea about general formulation about curriculum that possesses spiritual values, intuitwe-soul and material. Keywords: Hyperlove, hyperview of learning, research methodologies, curriculum
“ TRACING METHOD PROFIT SHARING TO FINANCING MUDHARABAH PT. BTN SYARIAH BRANCH MALANG” Hadibowo, Alfan Eko; Mulawarman, Aji Dedi
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The goal of this research is to know application of Mudharabah which based on Revenue Sharing, and to know the reason of Revenue Sharing which used in PT. Bank Tabungan Negara Syariah Malang. This research is classified into qualitative research which use descriptive method with case study approach. This research will describe the real situation to know and analyze the problems which experienced by research object. Based on the result, researcher found that Revenue Sharing is applied by PT. Bank Tabungan Negara Syariah Malang in Mudharabah. The reason of that are, (a) To be honest people is rare in Indonesian culture, (b) Difficult to supervise the calculation and analyses of customer burden’s, (c)To avoid possibility of Moral Hazard from customer. It means customer tends to say that the business was loss in the report to make the sharing profit with bank become little, (d) Still be guided on PSAK no. 59, (e) The sharing profit on Mudharabah will more favorable for the bank, (f) BTN Syariah is one of BTN units which still oriented on benefit, and (g) The assumption of Branch Manager BTN Syariah Malang which assumes that they just do the instruction from the head office.   Keywords :Syariah Bank, Mudharabah, Revenue Sharing
PENELUSURAN AKUNTANSI DALAM KEHIDUPAN SEHARI-HARI MAHASISWA UNIVERSITAS BRAWIJAYA Rahmi, Annisa; Mulawarman, Aji Dedi
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to explore how accounting practices in everyday life that present in the pop culture in students of Brawijaya University. The research is done by using a qualitative approach through ethnographic methods of Spradley version. This search noticed accounting practices that occur in everyday life of Brawijaya University students could lead to the accounting equation according to Brawijaya University students also unique and different meanings of accounting. The analysis of this research reinforces the theory and previous research that accounting is indeed present in everyday life. Daily life of students who is familiar with pop culture explain that the accounting is to affect and are affected by culture without any concern. Thus, accounting is not only in business perspective but also in the perspective of an accounting everyday life.  Keywords: Accounting in everyday life, pop culture, ethnography.
FENOMENOLOGI SUMBER DAYA MANUSIA SEBAGAI ASET INTELEKTUAL DALAM AMAL USAHA MUHAMMADIYAH Mamulati, Irman; Triyuwono, Iwan; Mulawarman, Aji Dedi
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 7, No 1: Januari 2016
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (233.168 KB) | DOI: 10.18860/em.v7i1.3880

Abstract

AbstractHuman Resource Phenomenology As The Intellectual Assets in Amal Usaha Muhammadiyah. Research is aimed to disclose the meaning of human resource as the intellectual assets. The approach of research is qualitative whereas the method is phenomenological interpretive. Result of research indicates that the intellectual assets in Amal Usaha Muhammadiyah are signified as the disseminator of knowledge and the driver of dakwah, income source and also expense.AbstrakFenomenologi Sumber Daya Manusia Sebagai Aset Intelektual Dalam Amal Usaha Muhammadiyah. Penelitian ini bertujuan untuk mengungkap makna sumber daya manusia sebagai aset intelektual. Penelitian ini menggunakan pendekatan kualitatif dengan metodenya adalah interpretif fenomenologi. Hasil penelitian menunjukkan bahwa aset intelektual dalam Amal Usaha Muhammadiyah dimaknai sebagai penyebar ilmu dan penggerak dakwah, sumber pendapatan, dan beban.
KRITIK ATAS TUJUAN AKUNTANSI SYARIAH: PERSPEKTIF REALITAS SADRIAN Alfia, Yulis Diana; Triyuwono, Iwan; Mulawarman, Aji Dedi
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 2, No 2 (2018)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.748 KB) | DOI: 10.32486/aksi.v2i2.266

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Tujuan dari penelitian ini adalah untuk mengkritisi aspek tujuan akuntansi syariah, yang dilihat memiliki peran penting dalam membangun basis nilai dan bentuk dalam realitas akuntansi. Pendekatan kritis yang digunakan adalah perspektif realitas Sadrian. Perspektif ini digunakan untuk menjawab celah tujuan akuntansi syariah yang terinfiltrasi oleh pandangan dualitas modern. Eksplorasi kritis yang dilakukan menjawab kegelisahan peneliti bahwa infiltrasi modern terjadi dalam konstruksi tujuan akuntansi syariah yang memiliki basis ontologi tauhid, pandangan tentang keutuhan. Hal ini dapat dikonfirmasi dari dua aspek kritis, yaitu: keberadaan (eksistensi) realitas akuntansi dan epistemologi. Dialektika kritisnya memberikan gambaran bahwa terdapat celah (inkonkruensi) dengan basis ontologisnya, tauhid.
Co-Authors ABDUL QODIR JAILANI AIDIE FIROBBY Achadiar Redy Setiawan Achdiar Redy Setiawan Achdiar Redy Setiawan Achdiar Redy Setiawan Achmad Fawaid As’ad Achsin, H.M. Ade Ikhlas Amal Alam Ajeng Purwandani Alfan Eko Hadibowo Alfia, Yulis Diana Amelia Indah Kusdewanti Amelia Indah Kusdewanti Amir, Vaisal Annisa Fitriana Annisa Rahmi, Annisa Ari Kamayanti Aulia Fuad Rahman Darisnan Paramu Gading Dewi Puspitasari Dhanias, Fitriana Rakhma Diana Nurindrasari Edwin Erwanda Eko Ganis Sukoharsono Erlita Eka Fatmawati Eva Musdalifa F. Budi Hardiman Febrina Nur Ramadhani Febrina Nur Ramadhani Febrina Nur Ramadhani Febrina Nur Ramadhani Fitriah Bidari Latuconsina Gugus Irianto Gugus Irianto I Gede Yudi Primanta I MADE SUDARMA I Nyoman Darmayasa, I Nyoman Irman Mamulati, Irman Iwan Triyuwono Jordan Hotman Ekklesia Sitorus Krisno Septyan Lilik Purwanti M. Fadhir A.I. Lamase Made Sudarma Meirna Puspita Permatasari Meryana Ananda Meryana Ananda Meryana Rizky Ananda Meryana Rizky Ananda Muhammad Fadhir Abdullah Ido Lamase Muhammad Ichsan Muhammad Ichsan Muhammad Khairul Anwar Nanda Iqbal Firmansyah Novan Rizaldy Novrida Qudsi Lutfillah Novrida Qudsi Lutfillah Novrida Qudsi Lutfillah Pallavi Pathak Putri Harziani Rahmad Harddian Ramadhani, Febrina Nur Reza Wahyu Pradita Ridhatul Afidah Rimi Gusliana Mais Risky Budianto Rosidi * Rosidi Rosidi Ruri Octari Dinata Ruth Jenny Sihotang salmah, st Shavira Zalshabila Shela Welly Arga Siti Dian Nur'aini Siti Rodliyah Syarifah Alawiyyah Ugroseno Damara Prasadhana Handoyo Unti Ludigdo Unti Ludigdo Unti Ludigdo Yustina Hiola