Articles
EVALUASI SISTEM PENGENDALIAN INTERN PADA PROSES PEMBERIAN KREDIT UMKM†(Studi pada PT. BPR Nusumma Jatim)
Alfinovita, Iza Azmi;
Sukoharsono, Eko Ganis
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya
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Kredit adalah salah satu kegiatan yang dilakukan oleh lembaga keuangan untukdisalurkan kepada masyarakat yang membutuhkan. Fungsi kredit erat kaitannya denganpemenuhan kebutuhan hidup atau sebagai penambahan permodalan pengembangan usahayang dilakukan oleh masyarakat. Dalam data pinjaman tahun 2013 yang dilakukan oleh Bankumum dan BPR jumlah pinjaman yang dikeluarkan untuk UMKM hampir mencapai setengahdari total pinjaman yang dikeluarkan oleh Bank yakni sebesar 45,72%. Oleh karena itu,dibutuhkan sistem pengendalian untuk menilai pelaksanaaan pengawasan intern sertamengetahui kebijakan manajemen bank dalam menjalankan tugasnya Objek penelitian yangdigunakan dalam penelitian ini adalah proses pemberian kredit pada UMKM yang meliputiprosedur permohonan kredit, realisasi kredit, serta pembayaran angsuran kredit. Lokasipenelitian dilakukan pada PT BPR Nusumma Jatim yang bertempat di Tebuireng-Jombang.Metode penelitian yang digunakan adalah metode kualitatif deskriptif dengan prosespengumpulan data berupa wawancara dan observasi. Hasil dari penelitian ini menjelaskanbahwa PT BPR Nusumma Jatim telah memiliki SPI yang baik dan sesuai dengan prosedurketentuan yang dikeluarkan oleh Bank Indonesia. Hanya saja terdapat beberapa bagian yangmasih merangkap dengan bagian lain. Ditemukan juga adanya ketidakkonsistenan antaraprosedur yang berlaku dengan kenyataan yang terdapat dilapangan untuk hal-hal tertentuseperti prosedur pemberian kredit dengan jumlah kurang dari Rp 5.000.000.Kata kunci: Sistem Pengendalian Intern, SPI, Evaluasi sistem, UMKM, Pemberian kredit,Bank, BPR
THE IMPLEMENTATION OF CREATING SHARED VALUE (CSV) AND ITS IMPACT ON COMPANY’S PERFORMANCE
Tyas, Fatma Hartining;
Sukoharsono, Eko Ganis
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya
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The objective of this research is to analyze the implementation of CSR toward company’s performance. The CSR is represented by CSV (Creating Shared Value) and the company’s performance is represented by financial performance, human resource, and corporate image. This study employs interview as the source of primary data and company’s report and publications as the secondary data. The findings of the study reveals that CSR activities have impact toward the company’s performance as shown by the three indicators, consisting of financial performance, corporate image, and human resource. From this study, it can also be concluded that the CSV activities undertaken by PT PKG a positive impact and significant enough to company performance. This is evidenced by the increasing ratio of a company's financial year, but it also PT PKG experienced an increase in sales of their products, it is because the PT PKG has a good image in the public perspective. And human resources owned by PT PKG have increased as more and more human resources really have the expertise as required by the company in carrying out its activities.Keyword: CSR, CSV, and company’s performance
Studi Fenomenologi Akuntabilitas Non Governmental Organization
Fikri, Ali;
Sudarma, Made;
Sukoharsono, Eko Ganis;
Purnomosidhi, Bambang
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya
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The purpose of this study is to investigate the phenomenon of accountability in non-governmental organizations (NGOs). It seeks to understand accountability practices in NGOs and the conditions that sustain those processes and practices. NGOs have become important institutions in world affairs because many criticisms and problems associated with this sector. The research executes phenomenology as the methodology for the inquiry. Fieldwork was undertaken in WWF organization. The results indicate that public requires behavioral accountability, rather than reporting.
Studi Etnografi Akuntabilitas Spiritual pada Organisasi Gereja Katolik yang Terinkulturasi Budaya Lokal
Randa, Fransiskus;
Triyuwono, Iwan;
Ludigdo, Unti;
Sukoharsono, Eko Ganis
Jurnal Akuntansi Multiparadigma Vol 2, No 1 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya
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Etnographic Study of Spiritual Accountability on Catholic Church Inculturated by Local Value. This research aims to disclose spiritual acountability practice and reconstruct spiritual accountability concept from local value in a Catholic church community. Etnographic study is employed in this research. The interpretation of spiritual accountability understood by the community reflect individual relation to God (vertical relation) and is stated in the loyalty of community member to conduct religius activities, willingness to sacrifice for the continuing existence of the church, involvement to serve without reserve. Meanwhile, spiriual accountability concept is carried out by placing the church as tonkonan that conduct ritual activities as materialization of spiritual accountability. Studi Etnografi Akuntabilitas Spiritul pada Organisasi Gereja Katolik yang Ternkulturasi Budaya Lokal. Penelitian ini bertujuan untuk mengungkap praktik akuntabilitas spiritual dan merekonstruksi konsep akuntabiltas spiritual dari nilai budaya lokal melalui pendekatan interpretif dan metode etnografi pada sebuah komunitas organisasi Gereja Katolik. Studi etnografi digunakan dalam penelitian ini. Hasil pemaknaan akuntabilitas spiritual yang dipahami komunitas tersebut mencerminkan hubungan individu dengan yang Maha Kuasa (hubungan vertikal) dan dinyatakan dalam kesetiaan setiap anggota untuk menjalankan aktivitas religius, kerelaan berkorban demi keberlangsungan organisasi Gereja, ketertarikan untuk menjalani hidup bakti dan memberikan pelayanan dengan sepenuh hati. Sedang rekonstruksi konsep akuntabilitas spiritual dilakukan dengan menempatkan Gereja sebagai tongkonan yang menjalankan aktivitas ritus sebagai perwujudan akuntabilitas spiritual.
Wujud, Makna dan Akuntabilitas âAmal Usahaâ Sebagai Aset Ekonomi Organisasi Religius Feminis
Widati, Suryan;
Triyuwono, Iwan;
Sukoharsono, Eko Ganis
Jurnal Akuntansi Multiparadigma Vol 2, No 3 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya
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Abstract: Form, Meaning and Accountability âAmal Usahaâ as Economic Asset for Feminist Religius Organization. This research explores the form, meaning and accountability of âamal Usahaâ as economic assets in âPersyarikatan Aisyiyahâ as religious organization. By using phenomenological approach, the results of the research shows that Aisyiyah as religious organization exerts efforts to gain profit to fulfill the organization need. Further findings show that, first, âamal usahaâ as media to do Godâs will in the form of âamal (worship)â and second âusaha (effort)â as an economic effort to gain fund. The economic effort needs accounting as accountability tools objective. This asset is expected to be appears in the syariâah accounting study. Abstrak: Wujud, Makna dan Akuntabilitas âAmal Usahaâ Sebagai Aset Ekonomi Organisasi Religius Feminis. Riset ini mengeksplorasi wujud, makna dan akuntabilitas dari âAmal Usahaâ sebagai aset ekonomi di âPersyarikatan Aisyiyahâ sebagai suatu organisasi religius. Dengan menggunakan pendekatan fenomenelogi, hasil riset ini menunjukkan bahwa Aisyiyah melakukan usaha mendapatkan laba untuk kepentingan organisasi. Temuan lebih lanjut menunjukkan bahwa, pertama, âamal usahaâ merupakan media beribadah kepada Tuhan, dan kedua, ia merupakan usaha utuk mendapatkan dana. Usaha ekonomi ini membutuhkan akuntansi sebagai alat akuntabilitas. Aset ini diharapkan dapat muncul di studi akuntansi syariah.
Perilaku Kuasa Eksekutif dan Legislatif dalam Proses Penyusunan Anggaran Pemerintahan Daerah: Perspektif Interaksionisme Simbolik
Razak, Abdur;
Ludigdo, Unti;
Sukoharsono, Eko Ganis;
Thoyib, Armanu
Jurnal Akuntansi Multiparadigma Vol 2, No 3 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya
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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 âkatarakâ, 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 âcataractâ, 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.
LUCA PACIOLIâS RESPONSE TO ACCOUNTING WHEREABOUT: AN IMAGINARY SPIRITUAL DIALOGUE
Sukoharsono, Eko Ganis
Jurnal Akuntansi Multiparadigma Vol 3, No 3 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya
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Abstrak: Respon Luca Pacioli terhadap Keberadaan Akuntansi: SebuahDialog Spiritual Imajiner. Artikel ini merupakan dialog spiritual imajiner. Dialog dilakukan antara dua keberadaan spiritual yang disebut sebagai Luca Baru dan Luca Lama, keduanya mahasiswa akuntansi pada Fakultas Ekonomi dan Bisnis. Luca Pacioli, yang diklaim sebagai penemu akuntansi, baru saja mencoba mengeksplorasi apa yang dimaksud dengan akuntansi di tahun 1494. Luca Lama adalah mahasiswa doktor yang sedang mencari identitas baru akuntansi sedangkan Luca Baru baru saja mengetahui keberadaan akuntansi yang âbersinarâ. Spiritualitas digunakan untuk menurukan dialog imajiner atara keduanya. Tidak ada luka diantara keduanya.Abstract: Luca Pacioliâs Response to Accounting Whereabout: an Imaginary Spiritual Dialogue. The paper is an imaginary spiritual dialogue. The dialogue is between two spiritual persons indicated as Luca Baru and Luca Lama, both are accounting students at Economics and Business Faculty. Luca Pacioli claimed as the founding father of accounting was trying to explore what was meant by accounting in 1494, whereas Luca Lama is a doctoral student who is seeking a new identity what is the current accounting meant, whereas Luca Baru just started knowing a âglossyâ accounting. Spirituality is used to transcend the imaginary dialogue of the two. There is no hurt between the two.
HISTORIOGRAFI AKUNTANSI INDONESIA MASA MATARAM KUNO (ABAD VII-XI MASEHI)
Lutfillah, Novrida Qudsi;
Sukoharsono, Eko Ganis
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. Historiography of Indonesian Accounting in The Ancient Mataram Kingdom Era (VII-XI Century). Historiography or historical writing in the history of scienceis the culmination of the entire history of the research activities. Historiography accounting in Indonesia can be seen in the study of accounting history of the Singosari Kingdom (1222-1292) and the study of accounting history during the reign of King Udayana, Bali (989-1011). This study used social archeology method as an analytical tool to explore the accounting historiography in the Ancient Mataram Kingdom (8-11 centuryAD), focusing on Taxation Accounting. Recording and reporting activities of taxation as the royal income indicates that the activity occurs contains the value of âSepi ing Pamrih, Rame ing Gawe".Abstrak: Historiografi Akuntansi Indonesia pada Masa Mataram Kuno (Abad VII-XI Masehi). Historiografi atau penulisan sejarah dalam ilmu sejarah merupakan titik puncak seluruh kegiatan penelitian sejarah. Historiografi akuntansi di Indonesia dapat dilihat pada penelitian tentang sejarah akuntansi masa kejayaan Kerajaan Singosari (1222-1292) dan penelitian sejarah akuntansi pada masa pemerintahan Raja Udayana Bali (989-1011 Masehi). Penelitian ini menggunakan metode sosial arkeologi sebagai alat analisis dalam mengeksplorasi historiografi akuntansi di Jawa masa Kerajaan Mataram Kuno (abad 8-11 Masehi), dengan fokus pada Akuntansi Perpajakan. Pencatatan dan pelaporan aktivitas perpajakan sebagai pendapatan kerajaan mengindikasikan bahwa aktivitas yang terjadi mengandung nilai Sepi ing Pamrih, Rame ing Gawe.
The Construction of Internal Control System of SimaVillage in Majapahit Empire Based on Jedong Inscription IX-X
Satrio, Ragil;
Sukoharsono, Eko Ganis;
Prihatiningtyas, Yeney Widya
Journal of Accounting and Business Education 2018: JABE: VOL. 2, ISSUE 2, MARCH 2018
Publisher : Universitas Negeri Malang
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DOI: 10.26675/jabe.v2i2.11229
This study aims to understand how internal control system in Sima village in Majapahit Empire was built based on Jedong Inscription IX-X. This research is a case study employing historical approach through interpretation of interviews, observation, and documentation. The results of this study indicate that the control environment in the village of Sima was formed through a series of preparatory ceremonies of Manusuk Sima, the use of inscription as a form of risk assessment, the ceremony of Manusuk Sima as the core control of the village of Sima, Asuji and Caitra grand celebration as a form of information and communication and renewal of the inscription as a form of monitoring the Sima. The overall internal control system existing in Majapahit Empire during Hayam Wurukâs reign was an implication of Nawa Sanga, the form of beliefs who prefer spirituality in running the government system.
The Urgency in Implementing the Accounting Sustainability of Spiritual Dimension in the Sustainability of Company
Utama, Yopi Yudha;
Sukoharsono, Eko Ganis;
Baridwan, Zaki
Journal of Accounting and Business Education 2018: JABE: VOL. 3, ISSUE 1, SEPTEMBER 2018
Publisher : Universitas Negeri Malang
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DOI: 10.26675/jabe.v3i1.11560
The purpose of this paper is to understand the concept of accounting sustainability of spiritual dimension as a concept of sustainability. Sustainability accounting of spiritual dimension or can be called as Aksus is a sustainable concept which contains the spiritual dimension that complements the previous three dimensions (profit, people, and planet). This study uses the critical discourse analysis method of Norman Fairclough. The result is that there is a representation of Sukoharsono's thoughts in the text, as well as the relation to Sukoharsono's reader and identity for the readers that occur on the look of a text. Thought of concern for the survival of all beings is present in the text. At the level of discourse practice such as the production of texts, Sukoharsono does so with great caution and accordance with the sciences he has had, so it can be said if the production of the text is a manifestation of his perspective on accounting and sustainability. At the level of sociocultural practice, there is an influence of the current business situation and the social community that exists. The analysis shows Sukoharsono's commitment to the world of accounting and sustainability, and that business people always continue to care about the survival of all beings in addition to fulfilling their benefits