Tjiptohadi Sawarjuwono
Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis,Universitas Airlangga

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AKUNTABILITAS PENGELOLAAN ZAKAT MELALUI PENDEKATAN MODIFIKASI ACTION RESEARCH Huda, Nurul; Sawarjuwono, Tjiptohadi
Jurnal Akuntansi Multiparadigma Vol 4, No 3 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract. Zakat Management Accountability with Modified Action Research. This research aims to identify zakah management accountability problems faced by zakat institutions (OPZ) and to propose some solutions. The study employed a modified action research method. The result indicated that there were overlapping empowerment programs among the institutions, inaccurate data of mustahik and muzaki, limited number of partnerships among zakat institutions, expensive promotion model, and limited number of professional zakah officials. The agenda of action to raise zakat management accountability are the compilation of mustahik and muzaki’s data through mosques, cooperation with higher education, and the making of zakah as a national program across departments and the collaboration with IKADI and DKM.Abstrak: Akuntabilitas Pengelolaan Zakat melalui Pendekatan Modifikasi Action Research. Penelitian ini bertujuan mengidentifikasi persoalan akuntabilitas yang dihadapi organisasi pengelola zakat (OPZ) dan memberikan usulan pemikiran terhadap persoalan tersebut. Penelitian ini menggunakan metode modifikasi action research. Hasil riset menunjukkan tumpang tindihnya program pemberdayaan antar OPZ, data muzaki dan mustahik tidak akurat, terbatasnya kemitraan OPZ, kebijakan pemerintah bertentangan dengan program pendayagunaan, belum didapatkan model promosi murah dan keterbatasan tenaga amil yang profesional. Penelitian ini mengusulkan pemikiran untuk meningkatkan akuntabilitas zakat, yaitu kompilasi data mustahik dan muzaki melalui masjid, penyiapan tenaga amil bekerjasama dengan dunia Perguruan Tinggi, dan perlunya distribusi zakat sebagai program nasional dan lintas departemen, kerjasama dengan IKADI dan DKM.
Bahasa Akuntansi dalam Praktik: Sebuah Critical Accounting Study Sawarjuwono, Tjiptohadi
TEMA Vol 6, No 2 (2005)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v6i2.154

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This study envisages the accounting Junction in practice, particularly as a language of business or organizations. The linguistic Junction becomes more important if being studiedfrom the uttering capability point of view which this study calls “accounting language communicative competence”. To construct accounting knowledge, this study applies critical accounting study, a methodology which is based on linguistic philosophy, because linguistic philosophy adds a dimension well beyond the scope of accounting and opens wide the nuance of accounting (Gaffikin, 1989) and provides more comprehensive insights. Hence, critical accounting study can accommodate these crucial insights. Essentially, Habermas provides a social theory which is based on it, that is, the theory of communicative action. Seen from this perspective, accounting [language] practice is a social product andfollows social processes. Accordingly, it can be analysed from Habermas’s two societal analytical processes, that is, life world and system mechanism. To develop the research methods, this study modifies Laughlin’s (1987) methodological approaches which are derived from Habermas’s conceptual strategies. Keywords: Penelitian Critical Study, Akuntansi sebagai bahasa, interaksi sosial, Habermas, communicative action.
ENHANCING INNOVATION ROLES OF PESANTREN BUSINESS INCUBATOR IN PONDOK PESANTREN SUNAN DRAJAT Ahwarumi, Biyati; Sawarjuwono, Tjiptohadi
Journal of Innovation in Business and Economics Vol 1, No 02 (2017): Journal of Innovation in Business and Economics
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (862.354 KB) | DOI: 10.22219/jibe.v1i02.4938

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Business Incubator is one of PPSD’s (Pondok Pesantren Sunan Drajat) sub-units that supports their owneconomy independency. PPSD have existed as an important part of education, social and especially economic institution for Muslim community in East Java. Each year, Muslim intellectuals graduate from PPDS as Santri graduates, and mostly work, not only as religion teachers, but also as entrepreneurs, back in their hometown. The phenomenon of Santri Entrepreneurs appears to be the main inspiration for Business Incubator foundation. The researcher subsequently observes such phenomenon, also known as Santri anti-poverty agent, by using Action Research method as a base of observation for data collecting, analysis and synthesis process. The aim is to describe innovative methods of PPSD’s Business Incubator in generating entrepreneurs along with pesantren ecosystem where this research was conducted. The research findings are the description of knowledge management and recommendation for developing entrepreneurship within incubator related to PPSD policy. 
LAMPU HIJAU DAN KUNING UNTUK BANK SYARIAH DI INDONESIA Sawarjuwono, Tjiptohadi; Mooduto, M. Arie
JURNAL BISNIS STRATEGI Vol 14, No 1 (2005): Juli
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1116.147 KB) | DOI: 10.14710/jbs.14.1.70-82

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Berkembangnya perbankan syariah di Indonesia menyiratkan bahwa kahadiran bank ini memang sangat diharapkan oleh masyarakat. Hal tersebut tercermin pada kenaikan, baik jumlah nasabah bank maupun kenaikan jumlah simpanan pihak ketiga yang sangat berarti (significant). Namun dalam perkembangannya, perbankan syariah menghadapi dua kendala mendasar. Kendala pertama berasal dari internal perbankan, yaitu berupa terbatasnya skala dan volume bisnis dibandingkan dengan potensi perbankan nasional. Kendala kedua berasal dari eksternal perbankan, yaitu berupa pemahaman masyarakat akan bank syariah yang terbatas, beberapa regulasi yang belum sepenuhnya menunjang, serta belum terintegrasinya dengan berbagai insitusi pemerintah yang terkait.Memperhatikan hal tersebut, dua hal akan menjadi tinjauan utama tulisan ini, yaitu bahwa guna memicu atau mempercepat perkembangan perbankan syariah, maka pengelola dan semua pihak yang tekait perlu memperhatikan dua hat. Pertsme segala sesuatu yang mendukung perkembangan perbankan syariah yang diistilahkan dengan lampu hijau. Kedua, berbagai signal negatif yang perlu dikaji secara lebih seksama yang diistilahkan dengan lampu kuning. Dengan memperhatikan kedua signal ini, ditambah dengan segala upaya terhadap upaya perbalkan kualitas akhlaq, maka diharapkan perkembangan perbankan syariah bukan hanya akan terpacu, tetapi juga akan semakin sempurna.
CORPORATE SOCIAL RESPONSIBILITY: UPAYA MEMAHAMI ALASAN DIBALIK PENGUNGKAPAN CSR BIDANG PENDIDIKAN Naraduhita, Dea Cendani; Sawarjuwono, Tjiptohadi
JURNAL AKUNTANSI DAN AUDITING Volume 8, Nomor 2, Tahun 2012
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.849 KB) | DOI: 10.14710/jaa.8.2.95-108

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Corporate Social Responsibility (CSR) is a corporate commitment to include social and environmentalaspects into every operation. Thus, corporate responsibility is not longer confined tothe company's financial responsibility towards the shareholdernya, but more broadly tostakeholders as a whole. The main concept of CSR is sustainable development, which means anactivity carried out more than just philantropy or charity events. Since made regulationsregarding the activities relating to Corporate Social Responsibility (CSR), ie in Act No. 40 year2007 regarding Limited Liability Companies, CSR has now become a liability law for thecompany in Indonesia. Therefore, now many companies those carry out those activities.Nevertheless, in accounting there has been no clear rule regarding the reporting of CSRactivities. IAI itself, in SFAS No. 1, implicitly conveys that the company can also provideadditional reports on matters which is added value in their financial statements. This study aimsto analyze and compare the various CSR activities undertaken in education by several leadingcompanies in Indonesia. The method used is the method of Library Studies (Library Research).Therefore, the object of research include the Annual Report and Sustainability Report (if any),and other articles related to that can be obtained online or through other sources. Ten companieshave been used as a sample research report or include elements of CSR into the company'sAnnual Report, although the actual reporting on matters such as CSR is still highly voluntary. Theresults obtained showed that each company has a flagship program different associated with theirCSR activities to the field of education.Keywords:corporate social responsibility, education, annual report, sustainability report
Accounting Practice in Society : A Communicative Action Analysis Sawarjuwono, Tjiptohadi; Gaffikin, Michael JR
The International Journal of Accounting and Business Society Vol 2, No 2 (1994): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Habermas's theory of communicative action is a general theory of society that provides a theoretical framework for analysing social evolution. ln this theory, based on the linguistic paradigm. Habermas conceptualises that a society. Analytically, can be viewed from two aspects ofinteractions, social integration and system integration. However, the interaction does not always take place within the linguistic medium. lt may exert in other media ‘money’ and ‘power’. The process of accounting, the development of accounting theory and practice, seems to follow the social interaction. Therefore, this study argues that accounting is a product of social interaction. Accounting represents a changing product of continuously changing society. It then attempts to interpret and analyse accounting from a societal evolution point of view. lt is believed that the implementation ofthe theory ofcommunicative action promotes a rigor design to understand in depth the accounting practice problem and able to provide it with a better suggestion. Keywords: Accounting knowledge and practice, Habermas‘ Theory of Communicative Action, Indonesia.
Islamic Spiritual Capital Implementation at BMT UGT Sidogiri Kurniasari, Widita; Sawarjuwono, Tjiptohadi; Ryandono, Muhamad Nafik Hadi
Economica: Jurnal Ekonomi Islam Vol 10, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2019.10.2.3221

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Abstract: The purpose of this study was to obtain an in-depth description of the implementation of the concept of Islamic Spiritual Capital at BMT UGT Sidogiri. The approach used in this research is Islamic phenomenology. This research explores events/phenomena and organizational culture at BMT UGT Sidogiri. This method helps to reveal how to implement Islamic Spiritual Capital in the culture of working at BMT UGT Sidogiri. The results showed that the importance of civilize Islamic Spiritual Capital was reflected through prayer discipline, time discipline and rule discipline. Uphold the work ethic of three -as in working, they are working hard, working smart and working sincerely. This work ethic involves the body, brain and heart. Islamic leadership is basically a belief that prioritizes the attributes of the STAFF (Siddiq, Tabligh, Amanah, Fathonah). Motivation in working is intended to worship, seek the blessing of Allah and become a charity hereafter so that the goal is not only for the world. So that, every employee has an Islamic commitment that is having the confidence to be loyal to the organization and istiqomah (steadfastness) at work.Abstrak: Tujuan dari penelitian ini adalah untuk memperoleh gambaran yang mendalam tentang implementasi konsep Modal Spiritual Islam di BMT UGT Sidogiri. Pendekatan yang digunakan dalam penelitian ini adalah fenomenologi Islam. Penelitian ini mengeksplorasi peristiwa/fenomena dan budaya organisasi di BMT UGT Sidogiri. Cara ini membantu mengungkap bagaimana mengimplementasikan Modal Spiritual Islam dalam budaya kerja di BMT UGT Sidogiri. Hasil penelitian menunjukkan bahwa pentingnya modal kerohanian Islam yang beradab tercermin melalui disiplin shalat, disiplin waktu dan disiplin aturan. Menjunjung tinggi etos kerja tiga -sebagai dalam bekerja, mereka bekerja keras, bekerja cerdas dan bekerja dengan ikhlas. Etos kerja ini melibatkan tubuh, otak dan hati. Kepemimpinan Islam pada dasarnya adalah keyakinan yang mengutamakan atribut STAF (Siddiq, Tabligh, Amanah, Fathonah). Motivasi dalam bekerja dimaksudkan untuk beribadah, mencari ridho Allah dan menjadi sedekah akhirat agar tujuannya tidak hanya untuk dunia. Sehingga setiap karyawan memiliki komitmen islami yaitu memiliki kepercayaan diri untuk setia pada organisasi dan istiqomah (ketabahan) dalam bekerja.
SOCIAL FUND AND THE HIERARCHY OF MUHAMMADIYAH ORPHANAGES FINANCIAL INDEPENDENCY Utami, Yuli; Azhari, Azmi Najmimudin; Sawarjuwono, Tjiptohadi; Alhadi, Abu Azam
Jurnal Ekonomi & Studi Pembangunan JESP Volume 20 Nomor 2, Oktober 2019
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jesp.20.2.5024

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This study aims to analyze the Muhammadiyah social fund and the hierarchy of financial independence of seven its orphanages in the Province of Daerah Istimewa Yogyakarta. This study utilizes primary data which is obtained from interview, questionnaire, document studies, and observations; and analyzed using Analytical Hierarchy Process and SWOT approaches. It finds that the orphanages have the same type of fund resources which collected from the donors, namely, permanent donor (the top priority), incidental, social service and government, permanent business, and seasonal business. Meanwhile, the orphanage funds were allocated to the foster children’s skill improvement, foster children’s tuition fee, orphanages development fund, orphanages activities, kitchen support/daily needs, orphanage’s saving/investment and foster children’s saving/investment. Four of out seven orphanage funds prior allocation went to the foster children’s skill improvement, while the rest, to the orphanage development, foster children’s saving/investment, and orphanage’s saving/investment. It indicates the dependency of the orphanages financial sources toward the donors, or lacks their own investment, despite some are better-off by starting their own-business. These finding could be benefited for the orphanages in managing the social funds for investment and mapping the potential as well as the development of the orphanage financial independence in their future strategies
Sistem Whistleblowing dalam Penanganan Kasus Penyelewengan Etika Ary Satyasmoko; Tjiptohadi Sawarjuwono
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.1787

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This study aims to explain the whistleblowng system in handling ethics wrongdoings. Ethics wrongdoings happened because of the absence of internal controls such as whistleblowing system. Whistleblowing system excourages and helps whistleblower in reporting wrongdoings related to ethics. Hence it is necessary to apply some elements of whistleblowing system to a company. Some elements include the implementation statement, reporting range, procedure, whistleblower protection, mechanism of whistleblowing system, and effectivity will be analyzed. Therefore, the implication about the verdict of whistleblowing system will also be explained. These elements will be used to examine three companies’whistleblowing system. These companies are PT. Pertamina, PT. Telkom and PT. BCA from 2016 to 2019 using library research method.
EKONOMI ISLAM ATAU IQTISHAD? Anis Byarwati; Tjiptohadi Sawarjuwono
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 1 No 1 (2013): Imanensi : Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1916.845 KB) | DOI: 10.34202/imanensi.1.1.2013.14-24

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Istilah Ekonomi Islam dan Iqtishad mengemuka di tahun 1970-an melalui literatur yang ditulis para ahli. Kajian ini bertujuan untuk menelaah secara kritis penggunaan istilah Ekonomi Islam. Proses penelaahan menggunakan pendekatan analisis wacana. Melaluistudi literatur, kajian ini mengupas sejarah serta perkembangan istilah Ekonomi dan Iqtishad. Kemudian data yang ada diinterpretasikan. Kesimpulannya, kajian ini berhasil mengungkap adanya pergeseran filosofi dan makna dari kata ekonomi, sehingga penggunaan istilah Ekonomi Islam menjadi tidak tepat lagi. Sedangkan istilah Iqtishad terbukti memilikifilosofi dan makna yang lebih sesuai untuk digunakan.