Article Per Year (5 Year)
p-Index From 2019 - 2024
1.779
P-Index
This Author published in this journals
All Journal Ekonomi Bisnis EL-MUHASABA Jurnal Akuntansi Aktual Kompartemen : Jurnal Ilmiah Akuntansi JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Bisnis dan Akuntansi Global Financial Accounting Journal Jurnal Akuntansi Jurnal Akuntansi dan Keuangan
Suham Cahyono
Universitas Airlangga
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
What’s Wrong with Lyotard Paradigm? The Repudiation of Generalization and The Diversity of Research Area in Accounting Suham Cahyono; Tjiptohadi Sawarjuwono
Global Financial Accounting Journal Vol 6 No 2 (2022)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v6i2.6870

Abstract

Purposes - This study aims to investigate the Lyotard paradigm that dominates the framework of research in accounting and finance, especially the concept of generalizing the results of studies that apply a quantitative approach. Research Method - This study is a literature study that uses secondary data from various articles, journals, library books and also Scopus journal articles to provide a lot of evidence related discussion topic. We obtained data for nearly 40 articles from a database of reputable national and international journals indexed by Scopus and Google scholar. Findings - The results of this study show that many scholars alignment with lyotard perspective has been refuted by several axioms and new paradigms that have developed in the midst of the turmoil of research in accounting and finance, so that this has led to various rejections and expansion of studies in accounting and finance, especially studies that use a critical research approach. and postmodernism Implications - The main contribution of this study is to provide a wider literature on research perspectives in accounting and finance, especially for researchers who want an approach that applies an expanded study result. The limitation of this research is that it only considers Lyotard's approach to the generalization paradigm in addition to other approaches such as Derrida and Machiavellianism.
EFEKTIVITAS FUNGSI BUDGETING DAN CONTROLLING PADA ANGGARAN PENGADAAN BARANG DAN JASA Suham Cahyono; Sedianingsih Sedianingsih; Sheila Erdika
JURNAL AKUNTANSI Vol 11, No 2 (2022): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v11i2.639

Abstract

ABSTRACT  This research is qualitative research on the Effectiveness of the Use of BLUD Budget in the Procurement Process of Goods and Services at Kertosono Regional Hospital as a  Realization of Budgeting and Controlling Functions. The purpose of this study is to determine the level of effectiveness and role of the BLUD budget in the process of procurement of goods and services at Kertosono Regional Hospital as an embodiment of the budgeting and controlling functions. Retrieval of data in this study was carried out through interviews and studies of Kertosono Public Hospital financial data archives. The collected data is then processed with an interpretive approach through several stages, namely: describing the general description of Kertosono Hospital, data collection, data reduction, data presentation,  and decision making. The results of this study indicate that the role of the BLUD budget in the process of procurement of goods and services in Kertosono Hospital is one of the sources of funding providers for the planning and budgeting process for the procurement of goods and services for hospitals. Based on the study of the Kertosono General Hospital financial data archive,  it can be seen that the level of efficiency and effectiveness of the procurement of goods and services in Kertosono Regional Hospital in 2017 has met the efficiency element, but it is still not effective in fulfilling the BLUD budget absorption principle based on Minister of Home Affairs  Regulation 690,900,327 in 1996.Keywords: BLUD budget; Procurement of goods and services; Health services; Minister of Home Affairs Regulation Number 690,900,327 in 1996; Kertosono Hospital ABSTRAK Penelitian ini menggunakan pendekatan kualitatif yang menganalisis Efektivitas Penggunaan Anggaran BLUD dalam Proses Pengadaan Barang dan Jasa di RSUD Kertosono sebagai Realisasi Fungsi Penganggaran dan Pengendalian. Adapun tujuan dari penelitian ini adalah menganalisis tingkat efektivitas dan peran anggaran BLUD dalam proses pengadaan barang dan jasa di RSUD Kertosono sebagai representatif fungsi penganggaran dan pengendalian. Pengambilan data dalam penelitian ini dilakukan dengan teknik wawancara dan studi kearsipan atas data yang diperoleh dari keuangan Rumah Sakit Umum Daerah Kertosono. Data yang dikumpulkan kemudian diolah dengan pendekatan interpretatif melalui beberapa tahap, yaitu: menggambarkan gambaran umum RSUD Kertosono, pendataan, pengurangan data, penyajian data, dan pengambilan keputusan. Hasil penelitian ini menunjukkan bahwa peran anggaran BLUD dalam proses pengadaan barang dan jasa di RSUD Kertosono merupakan salah satu sumber penyedia dana untuk proses perencanaan dan penganggaran pengadaan barang dan jasa untuk rumah sakit. Berdasarkan kajian arsip data keuangan Rumah Sakit Umum Daerah Kertosono, dapat dilihat bahwa tingkat efisiensi dan efektivitas pengadaan barang dan jasa di RSUD Kertosono tahun 2017 telah memenuhi unsur efisiensi, namun masih belum efektif dalam memenuhi prinsip penyerapan anggaran BLUD berdasarkan Peraturan Menteri Dalam Negeri 690.900.327 pada tahun 1996. Kata kunci: Anggaran BLUD; Pengadaan barang dan jasa; Layanan kesehatan; Peraturan Menteri Dalam Negeri Nomor 690.900.327 tahun 1996; Rumah Sakit Kertosono
Masa Jabatan CEO, Keragaman Dewan Direktur, dan Pengungkapan CSR: Eksplorasi Studi Kepustakaan Suham Cahyono; Tjiptohadi Sawarjuwono; Wendi Wendi
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 14, No 1 (2023): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v14i1.17416

Abstract

Purpose: This study reviews various literatures and obtains an overview of the relationship between a CEO's Tenure and Boards Diversity and the quality of Corporate Social Responsibility (CSR) disclosures.Method: The research method used in this study is a qualitative method, namely library research, by utilizing information sources derived from reputable online journals such as Scopus and Google Scholar as well as additional information obtained from articles, books, laws, and other documents relevant to the topic study.Results: The results of studies from various sources show that the quality of CSR disclosure is strongly influenced by the tenure of the CEO and also the diversity of the board of directors. Short CEO tenure tends to increase the quality of CSR disclosure. This is because the tenure is short, the CEO will try to optimize his tenure in order to increase the credibility and ability of the CEO to lead a company. On the other hand, a working tenure that is too long can reduce the quality of CSR report disclosure. The diversity of management also has strong implications for improving the quality of CSR report disclosure. The diversity of administrators can motivate the emergence of creative and innovative ideas to disclose better CSR reports.Implications: This research can be used as material for consideration for companies in making decisions in determining the tenure of the CEO and the diversity of the board.Novelty: This study is the first study attempt by doing research qualitative with considering many previous studies to make some conclusions and contribute to extant literature related to the corporate mechanism by doing library research.
A new paradigm of Luca Pacioli’s bookkeeping on blockchain phenomenon Suham Cahyono; Imran Haider; Tjiptohadi Sawarjuwono
Jurnal Akuntansi Aktual VOLUME 10, NOMOR 1, FEBRUARI 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v10i12023p052

Abstract

AbstractThe objective of this study is to examine the double and triple entry bookkeeping related to blockchain technology bookkeeping. The data we obtained for 30 articles from the database we searched for were provided by major publishers (Elsevier (www.sciencedirect.com), Emerald (www.emeraldinsight.com), Springer (www.springerlink.com), and Wiley (www. wiley.com)) and by service libraries (Complete Business Resources and Web of Science). We show the thoughts of philosopher Foucault regarding the power of knowledge, which will be associated with the phenomenon of the triple-entry and double-entry bookkeeping system paradigms. In addition, we document the blockchain technology has changed the paradigms of both bookkeeping systems. The novelty in this article is the implementation of the philosopher Foucault's thought in the paradigm of the triple-entry and double-entry bookkeeping systems. Our study contributes to expanding the existing literature by providing some arguments and findings regarding the blockchain bookkeeping systems and the future research agenda.AbstrakTujuan dari penelitian ini adalah untuk mengkaji pembukuan double dan triple-entry yang terkait dengan pembukuan teknologi blockchain. Data yang kami peroleh adalah 30 artikel dari database penerbit besar (Elsevier (www.sciencedirect.com), Emerald (www.emeraldinsight.com), Springer (www.springerlink.com), dan Wiley (www.wiley.com)) dan dari perpustakaan layanan (Sumber Daya Bisnis Lengkap dan Web of Science). Kami tunjukkan pemikiran filsuf Foucault mengenai kekuatan pengetahuan, yang akan dikaitkan dengan fenomena paradigma sistem pembukuan triple-entry dan double-entry. Selain itu, kami mendokumentasikan teknologi blockchain telah mengubah paradigma kedua sistem pembukuan tersebut. Kebaruan dalam artikel ini adalah implementasi pemikiran filsuf Foucault dalam paradigma sistem pembukuan triple-entry dan double-entry. Studi kami berkontribusi untuk memperluas literatur yang ada dengan memberikan beberapa argumen dan temuan mengenai sistem pembukuan blockchain dan agenda penelitian di masa depan.
Machiavellian Behavior in Auditor Ethics and Professionalism: Cognitive Moral Development Study Approach Suham Cahyono; Erina Sudaryati
Global Financial Accounting Journal Vol 7 No 1 (2023)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i1.7445

Abstract

Purpose - Machiavellianism, which has a negative effect, can undermine the integrity and objectivity of an auditor when inspecting conduct. Those who behave in this way can have an impact on reducing the quality of the auditor's reporting to top management. Therefore, this study aims to review Machiavellian behavior in auditor ethics and professionalism through the Cognitive Moral Development (CMD) approach. To the best of the author's knowledge, this is the first study that comprehensively discusses Machiavellianism in auditors, both in terms of ethics and professionalism, and through the Cognitive Moral Development approach. Previous studies have not examined this relationship. Research Method - The authors utilize research using a conceptual paper (qualitative approach) to reveal how Machiavellian behavior in auditors has been proven accurate by various previous studies. The study also acknowledges CMD studies as a fundamental basis for developing ethics and professionalism in accordance with the criteria for assigning auditors to companies. Findings - The authors have found that a dysfunctional audit process reduces the quality of audit results, which may decrease public confidence in the auditing profession. Therefore, Machiavellian attitudes among auditors can lead to negative consequences, including unethical behavior. To prevent auditors from acting unethically, it is crucial to promote basic values and norms within the auditing profession, especially based on the accountant's code of ethics as a source of ethical guidance for auditors. Implications - This study has significant implications both theoretically and practically in several ways. The theoretical implications of the author's study provide a broad range of literature on the philosophy of accounting and ethics, particularly how to connect Machiavellian behavior with the ethical and professional external auditor code of conduct. From a practical perspective, this study presents significant evidence for the auditor code of ethics in the auditor framework of professional knowledge.
A BIBLIOGRAPHIC STUDY FOR MANAGEMENT CONTROL SYSTEMS ON JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH Suham Cahyono
Jurnal Bisnis dan Akuntansi Vol 25 No 1 (2023): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v25i1.1798

Abstract

This study aims to trace the track record of management control system research found in reputable international journals (Journal of Management Accounting Research). To obtain accurate research results, we documented research published during the 2021 period of 45 reputable articles. We found that research in the field of management control systems is a very interesting issue to study. Several previous findings strengthen the trend of management accounting research, especially in the field of MCS which is mostly associated with internal and external resources of the company. In addition, MAR research with the MCS theme makes an important contribution not only to the development of the complexity of the existing literature, but also becomes material for study by experts, stakeholders, and the government in formulating policies and strategies related to current and future corporate issues.
The Nexus between Corporate Financial Ratio and Price Earnings Performance: Evidence from President Election Period in Indonesia Suham Cahyono; Hendri Arya Fernando; Rieswandha Dio Primasatya
Jurnal Akuntansi dan Keuangan Vol. 25 No. 2 (2023): NOVEMBER 2023
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.25.2.101-116

Abstract

This research aims to obtain an empirical overview of the influence of financial performance on stock prices in situations of political uncertainty in Indonesia. Our sample includes all non-financial public companies listed on the Indonesia Stock Exchange from 2011 to 2019, totalling 1,899 company-years. This study uses fixed-effects regression to test the hypothesis. The researchers found that financial performance positively and negatively affects stock prices. Specifically, we found a negative relationship between financial performance proxied by Return on Equity and Debt to Ratio. In contrast, liquidity, return on Assets, and Net Profit Margin have a negative effect on financial performance. Furthermore, our evidence becomes unique when in conditions of political uncertainty, where more financial performance has a negative impact on stock prices. This study provides practical and theoretical implications to fill gaps in previous literature regarding financial performance and its influence on stock prices.
The Spirituality Ethics on Accountant: An Islamic Moralities Perspective Suham Cahyono; Erina Sudaryati
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 7 No 2 (2023): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v7i2.5518

Abstract

Abstract The metaphor "Accountant of the Future" has been used to describe the leadership and professionalism expected of external auditors. It encompasses ethical values, leadership qualities, and moral spirituality that are crucial to the auditor's role. However, as professionalism in auditing has evolved, the focus on ethics has shifted, leading to dysfunctional behavior that undermines the auditor's trustworthiness and the integrity of the profession. To address this issue, this article proposes a reconstruction of the external auditor's code of conduct based on the neo-Aristotelian approach of Al-Farabi. By incorporating Al-Farabi's philosophical principles, the foundation of the auditor's existing code of ethics can be strengthened, and the profession can be revitalized. This study utilizes secondary sources such as Google Scholar, books, research articles, and scientific journals to explore Al-Farabi's thinking and apply it to the conceptual code of ethics for auditors. By doing so, this article aims to contribute to the existing literature on the external auditor's code of ethics and provide auditors with a framework for carrying out their professional duties and responsibilities. Keyword: Future Accountant Perspective, Al-Farabi Paradigm, Deconstructive study Abstrak Metafora "Akuntan Masa Depan" dalam kepemimpinan dan profesionalisme auditor eksternal dipandang sebagai ekspresi yang menyiratkan nilai-nilai etika, jiwa kepemimpinan, dan spiritualitas moral yang ada di dalam auditor eksternal. Namun, perkembangan profesionalisme dalam pekerjaan auditor telah menggeser esensi etika, menyebabkan perilaku kode etik yang disfungsional yang dapat menyebabkan auditor menjadi tidak dapat dipercaya dalam memenuhi tanggung jawab profesinya. Oleh karena itu, artikel ini disusun untuk merekonstruksi kode etik auditor eksternal berdasarkan pemikiran Al-Farabi (pendekatan neo-Aristoteles), sehingga memperkuat dasar kode etik auditor yang ada. Pendekatan yang digunakan dalam studi literatur ini didasarkan pada data sekunder dan sumber yang diperoleh melalui google scholars, buku, penelitian sebelumnya, dan artikel ilmiah yang berkaitan dengan pemikiran Al-Farabi yang kemudian disusun berdasarkan kode etik konseptual auditor. Artikel ini diharapkan dapat menambah literatur review kode etik auditor eksternal dan menjadi pertimbangan utama auditor dalam melaksanakan tugas dan tanggung jawab profesionalnya. Kata kunci: Persfektif Akuntan Masa depan, Paradigma Al-Farabi, Studi Dekonstruktif
The Positivism Paradigm in Internal Audit Research: A Perspective of Contemporary Accounting Research Suham Cahyono; Debby Ratna Daniel
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.1, Maret 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i1.15451

Abstract

ABSTRACTThis study aims to investigate the dominance of research with the paradigm of positivism in accounting, especially research related to the internal function of audit. The dominant paradigm in accounting research to date is the positivist paradigm. In internal audit, all things are not only seen from the facts that are on the surface and concluded directly from the existing data, but also must understand the meaning contained on it. Therefore, it is necessary to have another paradigm that contradicts positivism and covers its limitations. Anti-positivist paradigms, that are interpretivism, radical humanist, radical structuralist, critical, and postmodernist paradigm, should be widely used in internal audit research. The anti-positivism paradigm raises the heterogeneity of the mainstream paradigm which has a positive impact on the development of internal audit research.Keyword: Paradigma Positivism, Internal Audit, Qualitative Research Method
THE DETERMINANTS OF FINANCIAL INFORMATION TRANSPARENCY IN REGIONAL PUBLIC HOSPITAL IN INDONESIA Sri Ningsih; Fitria Andriyani; Suham Cahyono
Jurnal Ilmiah Ekonomi Bisnis Vol 28, No 3 (2023)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35760/eb.2023.v28i3.7970

Abstract

This research aims to examine the influence of hospital size, hospital type, hospital management, and Bed Occupancy Rate (BOR) on the financial transparency of Regional Public Hospitals in Indonesia. The sample size used in this study was 162 Regional Public Hospitals, selected through purposive sampling. The data collected for this research was secondary data. The study employed a quantitative approach, utilizing data analysis, descriptive statistical analysis, and logistic regression analysis as the method for hypothesis testing. The results of this research indicate that hospital size and hospital management have a positive influence on the financial transparency of Regional Public Hospitals. However, the type of hospital and Bed Occupancy Rate (BOR) do not affect the financial transparency of Regional Public Hospitals. This study offers a novelty in examining the openness of public hospital information transparency through four measurements, whereas previous studies only focused on three measurements. The contribution of this research lies in presenting an expansion of the literature on public sector accounting, particularly regarding the transparency of hospital information, using four main measurements.
Co-Authors Ardianto Ardianto Debby Ratna Daniel Erina Sudaryati Fitria Andriyani Hendri Arya Fernando Imran Haider Rieswandha Dio Primasatya Sedianingsih Sedianingsih Sheila Erdika Sri Ningsih Tjiptohadi Sawarjuwono Wendi Wendi