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All Journal Jurnal Akuntansi Multiparadigma Jurnal ASET (Akuntansi Riset) Jurnal Ekonomi & Keuangan Islam AFEBI Accounting Review AFEBI Management and Business Review Owner : Riset dan Jurnal Akuntansi Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Aplikasi Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Akuntansi dan Keuangan Indonesia

Shauki, Elvia Rosantina

Fakultas Ekonomi Dan Bisnis Universitas Indonesia, Depok

Author-ID : 4268949

Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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Pencegahan Fraud Pada Pengelolaan Dana Organisasi: Perspektif Theory of Planed Behavior Gumelar, Taofik Muhammad; Shauki, Elvia R.
Jurnal ASET (Akuntansi Riset) Vol 12, No 1 (2020): Jurnal Aset (Akuntansi Riset) Januari - Juni 2020 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v12i1.23963

This study aims to analyze and evaluate factors that influence students' intention to take whistleblowing actions against fraud in managing the organization's funds as an effort to prevent fraud. Students know that fraud has occurred but were unable to report due to friendship conflicts. This study seeks to fill the reseach gap, is looking at the phenomenon of student decision making in reporting fraud on managing student funds through the whistleblowing mechanism using Theory of Planned Behavior and incorporating moral norms into it. The results indicate that students' attitudes, subjective norms, and perceived behavioral control had obstacles to support the intention to take whistleblowing actions. However, only moral norms that students trigerred the moral basis in making decision to report or not to report. Though, most of the respondents stated that they had the intention to carry out whistleblowing. Thus of the four factors that influence student intentions and behavior in conducting whistleblowing actions moral norms were the most significant factor, which means students with only a strong moral norms will whistleblowing.

Analisa dan Evaluasi Gangguan Teknologi Dalam Operasional Bisnis dan Pengaruhnya Terhadap Penetapan Harga pada UMKM Perdagangan Tekstil Samuel, George Willcox; Shauki, Elvia Rosantina
Jurnal ASET (Akuntansi Riset) Vol 12, No 1 (2020): Jurnal Aset (Akuntansi Riset) Januari - Juni 2020 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v12i1.24110

Perkembangan teknologi informasi secara pesat saat ini yang menyebabkan timbulnya gangguan teknologi dalam rantai pasokan dapat berakibat pada ketidakpastian (uncertainty) kondisi pasar sehingga pelaku usaha mengalami kesulitan dalam menentukan penetapan harga. Hal ini dapat memicu penurunan jumlah permintaan pelanggan, menyebabkan banyak perusahaan mengalami kerugian serta tidak mampu mempertahankan keberlanjutan usahanya (going concern). Penelitian ini bertujuan untuk menganalisis dan mengevaluasi dalam rangka penyelesaian masalah berdasarkan gangguan dalam rantai pasokan yang terjadi karena adanya disrupsi teknologi yang berdampak pada ketidakakuratan dalam penentuan harga. Penelitian ini menggunakan studi kasus sebagai strategi penelitian di mana analisis konten dan analisis tematik diterapkan untuk menganalisis instrumen penelitian dalam bentuk analisa dokumen dan semi structured interview. Dalam hal ini, peneliti menemukan bahwa terdapat tiga disrupsi teknologi dominan yang terjadi dalam rantai pasokan UMKM perdagangan tekstil. Selain itu, penelitian ini menemukan bahwa hambatan dalam menentukan atau menerapkan strategi penetapan harga adalah ketidaksiapan bisnis itu sendiri untuk menarik loyalitas pelanggan melalui penawaran seperti harga khusus membersip. Hal ini dapat menimbulkan pengambilan keputusan yang salah oleh pelaku bisnis dalam menetapkan harga produknya dan juga hilangnya permintaan konsumen yang tidak dapat diakomodir.

LEGITIMASI GREEN ACCOUNTING DALAM PEMBATASAN KANTONG PLASTIK Angelina Enny Yulyanti; Elvia R Shauki
Jurnal Akuntansi Multiparadigma Vol 11, No 3 (2020): Jurnal Akuntansi Multiparadigma (Desember 2020 - April 2021)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2020.11.3.31

Abstrak: Legitimasi Green Accounting dalam Pembatasan Kantong Plastik. Riset ini berupaya untuk meninjau lebih lanjut tingkat akuntabilitas pembatasan kantong plastik konsumen melalui praktik nudging dan pendekatan legitimasi oleh peritel. Metode yang digunakan adalah studi kasus multipel dengan mengombinasi beberapa pendekatan dan unit analisis. Riset ini menemukan hasil bahwa peritel menjalankan green accounting untuk mematuhi peraturan pemerintah beberapa tindakan nudging terhadap konsumen. Meski demikian, konsumen menganggap pembebanan kantong plastik tidak cukup efektif dan tidak transparan. Oleh karena itu, upaya lebih lanjut diperlukan dalam mengusahakan pembatasan kantong plastik belanja dan pengungkapannya. Abstract: Legitimacy of Green Accounting in Limiting Plastic Bags. This research sought to further review the level of accountability for limiting consumer plastic bags through nudging practices and a legitimacy approach by retailers. The method used was multiple case studies by combined several approaches and units of analysis. This research found that retailers practice green accounting to comply with government regulations on several nudging measures against consumers. However, consumers considered the imposition of plastic bags to be ineffective and not transparent. Therefore, further efforts were needed in working to limit plastic shopping bags and their disclosure.

Recommendations for collection and development strategy of waqf funds: A case study on waqf institutions Putri Purwandari Hasan; Elvia R. Shauki
Jurnal Ekonomi & Keuangan Islam Volume 8 No. 1, January 2022
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jeki.vol8.iss1.art10

Purpose – This study aims to examine phenomena related to the collection and development of waqf funds by waqf institutions and formulate recommendations regarding applicable strategies to optimize the collection and development of waqf funds based on the principles of commitment-trust theory.Methodology – This study applied a case study approach with a qualitative method at 5 (five) different waqf institutions in Indonesia to further explore the phenomena related to the collection and development of waqf funds. Data was collected through semi-structured interviews.Findings – The results of this study indicate that several problems, i.e. low literacy of waqf, lack of professionalism of nazhir, and low accountability of waqf institutions are still encountered by waqf institutions in collecting and developing waqf funds. In addition, the efforts made by waqf institutions have not been sufficiently qualified to foster waqif’s commitment and trust to optimize the collection and development of waqf funds. Therefore, several recommendations on applicable strategies for waqf managers are formulated based on the four precursors outlined in the commitment-trust theory, namely shared values, relationship benefits, communication, and non-opportunistic behavior. These recommendations include reaffirming the values of waqf institutions, making efforts to maintain good relations with waqifs, keeping good communication with waqifs, and improving transparency of financial reports.Originality – This study complements the research gap of the limited studies on the collection and development of waqf funds. In addition, previous studies on this topic did not implement the commitment-trust theory.

DECISION-MAKING BEHAVIOR OF LOAN RESTRUCTURING BASED ON INSTITUTIONAL LOGICS: CASE STUDY BANK PERKREDITAN RAKYAT INDUSTRY IN WEST JAVA REGION Sugiarto Kasmuri; Elvia R. Shauki
AFEBI Accounting Review Vol 4, No 1 (2019)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

This research examines the phenomena of loan restructuring decision behavior carried out by BPRs’ actors (loan officers or loan managers) in West Java Province. It is aimed to answer the research questions: why rural banks (BPRs) as institutional fields pay less attention to loan restructuring to recover the accounting losses from the provision of problem loans. According to Otoritas Jasa Keuangan (2017), 94 out of 290 BPRs in West Java Province did not feel eager to restructure the problem loans despite having a ratio of Non-Performing Loans (NPL) more than 5% threshold. The behavior itself could be motivated by both symbolic factors and material factors as carriers for their behavior. Two prior studies conducted by Micucci and Rossi (2010), Dardac, Barbu, and Boitan (2011) examined loan restructuring based on policies and its impact on banks as institutional but did not reveal the behavioral side of the restructuring decision-making proceed by an individual of loan managers and loan officers. Thus, this study is aimed at observing the individual motivation of actors symbolized by loan managers and loan officers in rural banks (BPRs) in West Java Province. The analysis of decision taken by loan officers or loan managers in this study uses an institutional logic basis which theory focuses on the logic of actors both individually or collectively in such a particular economic sector. The results explain that symbolic carriers (regulations and accounting standards) and material carriers (informal practices, routines, individual target, accounting practice difficulties) revealed the phenomena related the behaviour of actors’ (loan managers and loan officers) in BPR which put less attention on loan restructuring - as one of the credit risk mitigation for troubled debt. Second, there is similarity for actors to avoid the troubled debt restructuring due to some difficulties in recognizing loss occurred in the beginning period of restructuring.Keywords: And Accounting Practice, Behavior, Institutional Logics, Loss On Restructuring, Material Carriers, Motivation, Symbolic Carriers.

MOTIVE AND OBSTACLES IN MAKING A DECISION AS EARLY ADOPTERS OF PSAK NO. 71 FOR IMPAIRMENT PROVISION OF LOANS (STUDY CASE IN INDONESIA BANKING INDUSTRY) Arya P. Rizal; Elvia R. Shauki
AFEBI Accounting Review Vol 3, No 2 (2018)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

IFRS 9 has converged into PSAK No. 71 and became effective on January 1, 2020 where early implementation is permitted. Changing in accounting standards might have caused controversy. However, there are bank in Indonesia had implemented before PSAK No. 71 effectived (early adopters). This study aims to determine the motive of early adopters of PSAK No.71, the obstacles they faced and the impact especially through loan impairment. By using study case method in Indonesia banking industry and then collect data using semi structured interviews and content analysis. DiMaggio and Powell (1983) explained that institutional theory emphasizes institutional patterns formed because the influence of policy from inside and outside the company (symbolic carriers). Therefore, the motive behind the institutions and actors (material carriers) decision to become early adopters will be revealed. In this case, we found that early adopters are mostly the bank with ownership as foreign bank and mixed bank (as subsidiary). Also, the primary motive of the bank when decide to early adopt are based on following their holding that mandatory to implement IFRS 9. This could create a good external reporting because the accounting standard between holding company and its branch or subsidiary will be similar.Keywords: Banking, Financial Instrument, Early Adopters, Institutional Theory, PSAK No. 71

VOLUNTARY DISCLOSURE ON PT SEMEN INDONESIA TBK: LEGITIMACY CRISIS ON REMBANG PLANT CONSTRUCTION Gentiga Muhammad Zairin; Elvia R. Shauki
AFEBI Management and Business Review Vol 3, No 2 (2018)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

This study aims to evaluate how the legitimacy strategy was carried out by PT Semen Indonesia Tbk to repair the legitimacy due to the construction of the Rembang plant which was suspected of damaging the environment. Research problems arose due to inadequate company disclosures, resulting in a series of protests. This research has a contribution to understanding further how the company's strategy in facing the crisis of legitimacy. This research also uses web-based disclosure data and is processed with Nvivo 12 Pro software that has never been done before. This research uses legitimacy theory, especially strategies to repair legitimacy. This study uses case studies with triangulation of qualitative data and quantitative data, all of which are secondary data. Qualitative data in this study is the result of data processing using NVivo 12 Pro software from disclosure media such as annual reports, sustainability reports, websites, online-based newspaper, and corporate social media accounts. Quantitative data in this study include the number of words, number of sentences, and percentage of disclosures. The findings in this study were the strategy of "deny", "justify", "create monitors", "replace personnel", "revise practices", and "avoid panic" were used by companies. The strategy of "excuse" is not used because the company does not feel guilty. The dominant media used is a statement through the online-based newspaper. The use of social media and sustainability report shows very little legitimacy efforts.Keywords: Legitimacy Crisis, Legitimacy Theory, Plant Construction, Repairing Legitimacy, Voluntary Disclosure

Motivasi dan Kendala Percepatan Penyaluran Kas Daerah Gigih Alfrian Pratama Putra; Elvia R Shauki
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 7 No 2 (2022): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v7i2.488

Penelitian ini bertujuan untuk menjawab fenomena berupa kepemilikan kas berlebih yang signifikan di pemerintah daerah dan motivasi yang mendasarinya. Permasalahan ini bermula saat pemerintah daerah mengambil kebijakan untuk tidak segera menggunakan kas yang diterima dan mengendap sebesar Rp180 triliun hingga Rp200 triliun dalam rentang 2018 – 2020. Jumlah tersebut antara lain berasal dari transfer dana perimbangan pemerintah pusat untuk membiayai belanja daerah. Penelitian ini menggunakan pendekatan kualitatif dengan menggunakan pengarsipan, observasi, dan wawancara sebagai teknik pengumpulan data. Unit analisis berupa tiga pemerintah daerah di Pulau Jawa berdasarkan posisi saldo Kas dan Setara Kas yang relatif signifikan tahun 2018 – 2019 di samping pertimbangan besaran nilai alokasi transfer dana perimbangan. Logika Institusional dijadikan landasan untuk mengetahui faktor apa yang memotivasi atau menjadi tantangan pemerintah daerah mengambil kebijakan tersebut dan mengkombinasikan dengan Expected Comparative Utility Theory. Hasil penelitian menunjukkan bahwa regulasi sebagai symbolic carrier dan aktivitas rutin sebagai material carrier menjadi logika yang saling berkompetisi terkait penyebab fenomena tersebut di mana faktor terakhir menjadi logika dominan. Perilaku SKPD dan penyedia barang/jasa yang cenderung mengajukan tagihan pembayaran di akhir periode berdampak pada kelebihan kas daerah dan selanjutnya diambil kebijakan rasional berupa penempatan di deposito pada bank BUMN/BPD dalam rangka implementasi risk aversion.

TEORI INSTITUSIONAL DALAM PENYUSUNAN DAN PUBLIKASI LAPORAN TAHUNAN SEKTOR PUBLIK (STUDI KASUS PADA KEMENTERIAN DAN LEMBAGA NEGARA DI INDONESIA) Joko Kisworo; Elvia Rosantina Shauki
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 4 No 4 (2019): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

The annual report, which is internationally recognized as an important tool for accountability and for delivering good information, has only been prepared by a few Ministries / State Institutions (MS/I) in Indonesia. This results in a lack of transparency and a lack of community participation. This study uses an institutional theory approach and aims to analyze the differences in MS/I motivation in the preparation and publication of annual reports and formulate efforts to increase that motivation. This research is a case study research by exploring the phenomena that occur in the preparation of MS/I annual reports and institutional factors that become the background. Data collection was carried out by distributing open-ended question questionnaires to Data and Information Management Officers from 86 MS/I. Respondents' answers were analyzed using content analysis techniques, thematic analysis, and constant comparative analysis. The results showed that the dominant logic is symbolic carriers at the national level, that is the logic that the preparation of annual reports is an "obligation" to implement the Act. Material carriers affect only the routines factor while relational systems and artifacts are not found to be constrained. Normative isomorphism occurs in all MS/I that are respondents of the study, while coercive isomorphism and mimetic isomorphism occur in 60% of MS/I. To encourage motivation for the preparation of annual reports, the government must prepare a clear regulation, standardized guidelines, internal SOPs and implement annual report awards.

ANALISIS OPINI LAPORAN HASIL PEMERIKSAAN BPK RI (STUDI PADA BADAN KEAMANAN LAUT RI) Sudarman Damanik; Elvia Rosantina Shauki
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 4 No 4 (2019): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Penelitian ini bertujuan untuk menggali fenomena dan menganalisis hal-hal yang menyebabkan opini Tidak Memberikan Pendapat (TMP) dari Badan Pemeriksa Keuangan (BPK) RI terhadap laporan keuangan Badan Keamanan Laut (Bakamla) untuk periode 2016-2018, serta memberikan rule determination dalam peningkatan kualitas laporan keuangan Bakamla menuju opini Wajar Tanpa Pengecualian (WTP). Bakamla merupakan satu-satunya Kementerian/Lembaga yang laporan keuangannya mendapat opini TMP untuk Tahun Anggaran 2018. Studi ini menggunakan kerangka teori berupa Institutional Logics dan Isomorphism di mana organizational field yang digunakan adalah Bakamla. Hasil temuan menunjukkan dari aspek symbolic carriers, terdapat peraturan-peraturan Nasional (UU, PP, PMK, dan BPK) membolehkan Bakamla untuk mengatur lebih lanjut mengenai keunikan lembaga (dalam hal keuangan dan asset). Sementara itu, Peraturan Internasional (IPSAS) masih belum merupakan aturan mandatory, dimana Bakamla belum mengikuti peraturan yang dikeluarkan oleh IPSAS (non-mandatory). Secara logika institusional ditemukan bahwa peraturan yang dikeluarkan oleh Kementrian Keuangan dan BPK belum dijalankan secara optimal (decoupled). sehingga aktor lebih memilih menggunakan material carries dalam penyusunan Laporan keuangannya. Dari aspek material carriers, aktor menggunakan budaya dan rutinitas induk semula dalam hal pelaporan aspek keuangan dan asset (routines, procedures, dan artefacts). Struktur organisasi yang ada masih belum sempurna menyikapi keunikan Bakamla, hal ini menjadi kendala untuk pencapaian opini WTP.

Co-Authors Angelina Enny Yulyanti Arya P. Rizal Deasy Emalia Dyah Setyaningrum, Dyah Gentiga Muhammad Zairin Gigih Alfrian Pratama Putra Gumelar, Taofik Muhammad Gunawan Sapto Nugroho Joko Kisworo Monica Priski Cahya Maulidya Putri Purwandari Hasan Rachma Aprilia Rizal, Arya Prabu Rizal, Arya Prabu Samuel, George Willcox Sudarman Damanik Sugiarto Kasmuri Tasya Anindya Pramesti Taufika Nurani Fajri

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