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All Journal EkoBis ( Ekonomi & Bisnis ) Jurnal Iqtisad Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Akuntansi dan Bisnis JURNAL BISNIS STRATEGI EL-MUHASABA Abdimas Jurnal Ekonomi Modernisasi Journal of Economics, Business, & Accountancy Ventura Jurnal Ilmiah Mahasiswa FEB Gadjah Mada International Journal of Business JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Wacana, Jurnal Sosial dan Humaniora Jurnal Al-Iqtishad TEMA (Jurnal Tera Ilmu Akuntansi) PROFIT : Jurnal Administrasi Bisnis The International Journal of Accounting and Business Society Journal of Accounting and Investment JABE (Journal of Accounting and Business Education) Riset Akuntansi dan Keuangan Indonesia Jurnal Ekonomi & Keuangan Islam Jurnal AKSI (Akuntansi dan Sistem Informasi) EKUITAS (Jurnal Ekonomi dan Keuangan) Journal of Innovation in Business and Economics JIA (Jurnal Ilmiah Akuntansi) Amwaluna Jurnal Ekonomi dan Keuangan Syariah IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam ATESTASI : Jurnal Ilmiah Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) International Journal of Religious and Cultural Studies Journal of Islamic Accounting and Finance Research Jurnal Akuntansi The Indonesian Journal of Accounting Research Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmiah Akuntansi Peradaban AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal Akuntansi dan Keuangan Indonesia Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Iwan Triyuwono
Universitas Brawijaya
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : JABE (Journal of Accounting and Business Education)

 1 
A Phenomenological Study on Issuess Of Planning and Budgeting Consistency in The Perspectives of Local Government Budget Team Ocktavianto, Eko Prasetyo; Triyuwono, Iwan; Purwanti, Lilik
Journal of Accounting and Business Education 2017: JABE: VOL. 2, ISSUE 1, SEPTEMBER 2017
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (439.775 KB) | DOI: 10.26675/jabe.v1i1.9746

Abstract

This study aims to gain an understanding of the importance of maintaining the consistency of planning and budgeting from the viewpoint of the Local Government Budget Team (TAPD). Using a phenomenological approach allows the disclosure of meaning systematically related to the phenomenon being studied. The study was developed using primary and secondary data sources. The primary data were derived from unstructured interviews and the secondary data used by researcher were in the form planning and budgetting documents, namely, RPJMD, RKPD, KUA PPAS and APBD. Some findings indicate that there are still many problems in the process of budget planning and budgeting at the research site. The problems manifest in the form of constraints in achieving consistency in planning and budgeting caused by both internal and external factors. Eventually, the results of the study conclude that efforts to maintain the consistency of planning and budgeting interpreted by TAPD of Probolinggo as guidance in realizing the accountability of the financial performance of local government through loyalty, effective evaluation and supervision and strong commitmen from the employees. Keywords: budget, consistency, planning and budgeting, TAPD
The Process of Performance Based Budgeting in Probolinggo City by Utilizing SIMRAL: A Phenomenology Study Dipayana, Muhammad Avicinna; Triyuwono, Iwan; Andayani, Wuryan
Journal of Accounting and Business Education 2017: JABE: VOL. 2, ISSUE 1, SEPTEMBER 2017
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (417.219 KB) | DOI: 10.26675/jabe.v1i1.9753

Abstract

This study aims to interpret the performance-based budgeting process by utilizing Planning, Budgeting and Reporting Information System (SIMRAL) in Probolinggo City’s budget. This research is regarded as qualitative, particularly referring to phenomenological study projected to dig deep into the informants’ perspectives and their meaning. The results of this study revealed that the performance-based budgeting process in Probolinggo City with SIMRAL’s utilization is interpreted the disobedience of budgeting to planning; moreover, SIMRAL is regarded as a solution for such disobedience. Referring to such a notion, a conclusion can be drawn which reads "SIMRAL is the solution for the disobedience of budgeting to planning". The understanding of the meaning of performance-based budgeting with SIMRAL’s utilization did not necessarrily make the Probolinggo municipal government implement the performance-based budgeting in accordance with the rules. The factors leading to such a situasion are outlined as follows: 1) discrepancies between planning and budgeting documents, 2) reporting of performance which has not run well, 3) human resources which need strengthening, 4) the lack of leadership qualities of SKPD (working units), and 5) the lack of an integrated application systemKeywords: meaning, performance-based budgeting, SIMRAL, system
The Accountability of Business Entity with Sadaqah Concept in the Frame of Eling Sangkan Paraning Dumadi Selfiah Selfiah; Iwan Triyuwono; Yeney Widya Prihatiningtyas
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 6, Issue 1, September 2021
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v6i1.9999

Abstract

This research aims at formulating the concept of accountability of business entity based on Islamic spiritual values. The Islamic-spiritualist methodology is greatly needed to promote this research’s objective. The mutually integrated Physical Endeavor (IL) and Spiritual Endeavor (IB) were used to collect, reduce, analyze data and formulate the concept. Metaphor of Salah movements was used to analyze physical empirical data and spiritual empirical data. The research result shows that the accountability of business entity with sadaqah concept aims at trapping the stakeholders (humans) in spiritual consciousness by “maximizing sadaqah”, representing the spiritual accountability of business entity management. The spiritual value of love internalized in the concept of spiritual accountability may stimulate other spiritual values (such as: itsar (altruism), volunteerism, willingness, righteousness, honesty, and justice values), thus it may promote the welfare of all stakeholders (God, human, and nature) through distribution of added material (monetary and non-monetary), psychological, and spiritual values. The result of this research may be taken as the base to build sharia accounting concept and theory. In addition, this research may also stimulate stakeholders’ (human) behavior based on spiritual values, particularly spiritual value of love
Co-Authors Abdarahman M. Kalifa Achdiar Redy Setiawan Achmad Ridwan Sholeh Achmad Tavip Junaedi Achsin, M Ade Ikhlas Amal Alam Aji Dedi Mulawarman Aji Mulawarman Akhmad Riduwan Akhmad Thoha Akhmad Thoha Alfia, Yulis Diana Ali Djamhuri Ali Djamhuri Ali Farhan Alif Ilham Akbar Fatriansyah Alimuddin Alimuddin Andy Setiawan Annas Rahmat Ramadhani Ari Kamayanti Aries Iswahyudi Aspiaty A. Samiun Bagus Aji Nugraha Briando, Bobby DEDI MULAWARMAN Dessy Ekaviana Dian Purnamasari Diana Nurindrasari Dion Yanuarmawan Dipayana, Muhammad Avicinna Djumilah Hadiwijoyo Eka Afnan Troena Eko Ganis Sukoharsono Elok Harmatil Ummami Eny Zuhrotin Nasyi'ah Eny Zuhrotin Nasyi'ah Ergy Restu Primantara Evania Saskara Suprapto Ferry Puspitaningrum Fia Rahma Fitriah Bidari Latuconsina Fransiskus Randa Gaffikin, Michael J.R GRAHITA CHANDRARIN Grahita Chandrarin Gugus Irianto Gugus Irianto Imam Subekti Irman Mamulati, Irman Iswahyudi, Aries Jordan Hotman Ekklesia Sitorus Kalifa, Abdarahman M Kharisma Nugraha Putra Kharisma Nugraha Putra Khoiriyah Trianti Krisno Septyan Lilik Purwanti M. Achsin M. Achsin Made Sudarma Meirna Puspita Permatasari Mila Mardia Husna Mohamad Djasuli, Mohamad Mohd Na'eim Ajis Muhamad Ali Embi Muhamad Asrul Oktarizal Muhammad Achsin Muhammad Achsin Muhammad Achsin Musthafa, Tatang Fatah Nadiah Lutfi Wakid Ni Ketut Sriwinarti Noval Adib Nur Alim Bahri Ocktavianto, Eko Prasetyo P Purwanto Prasetio, Januar Eko Prihat Assih Rahmad Harddian Ramadhani, Annas Rahmat Ratnawati - - Ridho Muhammad Purnomosidi Rini - Mahgianti Risky Budianto Roekhuddin Roekhuddin Roekhudin, Roekhudin Rosalina Pebrica Mayasari Rosidi * Rr. Sri Pancawati Martiningsih Selfiah Selfiah shafa nada ariqa Sirajudin Siti Rodiah Hasana Sri Nurul Komariyah Sumiati - - Sumiati - - Sumiati - - Suryan Widati Suryan Widati syaiful arief Syauqi Hidayat Tri Rahayu Widyaningrum Tsabita, Rachmania Ugroseno Damara Prasadhana Handoyo Umar - Burhan Unti Ludigdo Unti Ludigdo Unti Ludigdo Unti Ludigdo Veby Kusuma Wardhani, Veby Kusuma Vinus - Maulina Vitriyan Espa Widya Yeney Prihatiningtias Wiwid Sukamto Wiyarni Wiyarni Wuryan Andayani Yeney Widya Prihatiningtyas Yohan Bakhtiar Yohan Bakhtiar, Yohan Yulis Alfia Yunita Nur Maulidah Rohmah Zaidatin Nazila