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Oki Wahyu Setiawan
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Department of Accounting Faculty of Economics and Business Universitas Brawijaya Jl. MT Haryono 165 Malang Indonesia 65145
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INDONESIA
The International Journal of Accounting and Business Society
Published by Universitas Brawijaya
ISSN : 13281992     EISSN : 23552905     DOI : 10.21776/ub.ijabs
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences
The International Journal of Accounting and Business Society (IJABS), is published by Accounting Department, Faculty of Economics and Business, University of Brawijaya, Indonesia, which is a dissemination medium for research result from researchers and lecturers in management, accounting, international business, entrepreneurship, business economics, risk management, knowledge management, information systems, ethics, and sustainability science.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol 27, No 1 (2019): The International Journal of Accounting and Business Society" : 6 Documents clear
WACIKA FOR OPTIMIZING THE BALANCED UTILITY OF STRATEGIC MANAGEMENT ACCOUNTING Susilawati, Made; Ludigdo, Unti; Irianto, Gugus; Baridwan, Zaki
The International Journal of Accounting and Business Society Vol 27, No 1 (2019): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2019.27.1.6

Abstract

This study aims to examine wacika, the words of wisdom based on dharma, i.e. truth and virtues, used as a conceptual framework for Strategic Management Accounting (SMA). This postmodern qualitative research uses wacika as its instrument of analysis, focusing on guidelines for SMA according to local content. The analysis was conducted by comparing wacika values with the field data filtered through reflections. The results indicate that there are six wacika concepts found in the wacika-based SMA conceptual framework, which has three levels. The first level, the tattwa, is objectives, which contains one concept. The second level, the susila, contains two concepts of assumptions and two concepts of principles. The third level, the upacara, is the characteristics of information, containing one concept. This wacika-based framework provides a basis for practitioners to provide, communicate, and literate useful information to the management and provide both material and non-material benefits and positive energy. Keywords: management decisions, comparative analysis, reflection, cooperative, conceptual framework
SUSTAINING A SUSTAINABILITY REPORT BY MODIFYING TRIPLE BOTTOM LINE TO PENTAPLE BOTTOM LINE: AN IMAGINARY RESEARCH DIALOGUE Sukoharsono, Eko Ganis
The International Journal of Accounting and Business Society Vol 27, No 1 (2019): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2019.27.1.7

Abstract

The study is an imaginary research dialogue. The dialogue is between two scholars: Senior and Junior Researchers. To bring up their imagination, postmodernism is used to explore the dialogue. Both are trying to discuss the current issues on Sustainability Report Disclosures. The objective of the study is to explicate Sustainability Report Disclosures by modifying Triple Bottom Line to Pentaple Bottom Line. Postmodernism is used to open our minds of research report writings and arguments by using dialogue to introduce Pentaple Bottom Line in Sustainability Report Disclosures.The result of the study is that Pentaple Bottom Line is a mode of comprehensive disclosures on the preparation of sustainability report by any organization either business or public, and either big or small. The Pentaple Bottom Line is 5 Ps: Planet, People, Profit, Phenotechnology and Prophet. Planet means to preserve natural environment as a balance of operational activities of an organizational contribution. People give its meaning that the balance with the welfare of people (internal and external organizations) or the community becomes important to contribute to the corporation. Proportion in providing justice in people's welfare is an effort to be balanced. Profit is an effort that is now dominant in achieving organizational performance must be balanced. Profit or welfare in economic aspects is important, but must be balanced with the other Ps. Phenotechnology is the fact that the existence or phenomenon of information technology must be an important part in maintaining the survival of the corporation. Prophet is a spiritual, mental, or spiritual balance in the process of preserving life of an organization.
TA’AWUN PATTERN OF GOVERNANCE OF HAJJ FUNDS IN THE MINISTRY OF RELIGION OF THE REPUBLIC OF INDONESIA Nasution, Nursanita; Unti, Ludigdo; Gugus, Irianto; Zaki, Baridwan
The International Journal of Accounting and Business Society Vol 27, No 1 (2019): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2019.27.1.3

Abstract

The purpose of this study is to understand how the practice of Hajj fund management in the Ministry of Religion of the Republic of Indonesia (Kemenag RI), especially in the Sub directorate of Hajj Implementation Services (BPIH). The hajj fund was questioned by the community because of the lack of clarity in its management and indications of fraud and it was proven by the arrest of the Minister of Religion as the mandate holder of the Hajj fund in the Indonesian Ministry of Religion in 2006 for violating Law No.31 of 1999. Reform of governance of Hajj funds has not shown significant results.            This study uses an interpretive method, specifically an ethnometodology approach to reveal the daily ways in which actors in subdir BPIH in the Indonesian Ministry of Religion run or initiate their culture (Garfinkel, 1967). The data used are the results of interviews and observations.             This study found a pattern of ta'awun in the governance of the utilization of Hajj funds. The utilization of the Hajj fund is permitted by the MUI fatwa, but the pilgrims do not get a return because it is not difficult to reach the large and wide number of pilgrims in Indonesia. But the advancement of information technology with the existence of virtual accounts helps the Ministry of Religion in promoting transparency. The funds used to finance the organization of the Hajj (BPIH) are from direct costs and indirect costs. The use of this term only applies to the Ministry of Religion which is different from the understanding of accounting. Direct cost is funds deposited by pilgrims while indirect costs are funds from the optimization of deposit funds and efficient hajj. In practice the money paid by pilgrims at the beginning of registration is only to get a seat, in the year of their departure the direct cost of the amount of the BPIH for the year of departure determined by the Ministry of Religion and the House of Representatives must be paid off. In the operational implementation of the pilgrimage the lack of funds using indirect cost funds is the result of optimizing the hajj funds collected by the Ministry of Religion both from the deposit of unregistered pilgrims and the results of the efficiency of the previous year's hajj funds. Actors in subdir BPIH as Hajj fund managers agreed to understand that the use of indirect funds is indeed very much needed and is a subsidy to the form of ta'awun or help each other to help fellow prospective pilgrims.
ANALYZING THE MEANING OF CAPITAL FOR FARMERS Rahma, Fia; Triyuwono, Iwan; Sukoharsono, Eko Ganis
The International Journal of Accounting and Business Society Vol 27, No 1 (2019): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2019.27.1.2

Abstract

The objective of this research is to find out the meaning of capital for farmers, by using the logical reasoning analysis of bayani, burhani, and irfani initiated by Mohammad Abed Al Jabiri (1991). The process of finding out the meaning of capital by farmers is conducted by knowing and analyzing the capital of the informants obtained through in-depth interview and observation, using three types of logical reasoning which are bayani, burhani, and irfani. Through bayani logical reasoning, the researchers got the symbol of the meaning of capital conveyed by the informants and is examined by the text approach. Moreover, through burhani logical reasoning, analysis, the researchers explored the facts, conditions, and background of the informants' lives. The final step of data analysis in this research was gained through the irfani logical reasoning approach that was applied by the synchronization process of all information obtained using the researchers’ clarity of conscience to be able to draw a comprehensive conclusion. This research found the meaning of capital for Smartani group farmers is combination material capital and the determination to apply the science and experience in managing the resources they own well, by maintaining relationship with colleagues and community for the continuity of the farming business. Keywords: capital, farmers, bayani, burhani, irfani 
HUMAN RESOURCE DEVELOPMENT POLICIES FOR PWD (persons with disabilities) EMPLOYEES IN SOUTH CENTRAL RAILWAYS Eslavath, Kiran Das Naik
The International Journal of Accounting and Business Society Vol 27, No 1 (2019): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2019.27.1.5

Abstract

Service sector in India consists of a wide variety of services such as electricity, water supply, road, rail and air transport etc which provides a vast opportunities for HRD. Indian Railways is the backbone of service sector and one of the biggest employers in India. Indian Railways is one of the gigantic public undertakings enriched with fixed assets. The universe constitutes the PWD employees of South Central Railway.  The total universe of the organization is 1120 employees of various departments shown in table.  The sample size taken from the universe for the study is 50% i.e. 560 respondents. The analysis results that the most of the respondents are neutral in opinion in all the aspects of potential appraisal, career development and job rotation.  They disagree with some of the aspects of training and development, performance appraisal and promotions and transfers.  Keywords: Service Sector, Indian Railways, Human Resource Development.
CONSTRUCTION OF MEANING OF TRANSFER PRICING IN THE STAKEHOLDER THEORY THROUGH THE RICOEUR HERMENEUTICAL APPROACH Utari, Dewi; Ludigdo, Unti; Achsin, M; Subekti, Imam
The International Journal of Accounting and Business Society Vol 27, No 1 (2019): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2019.27.1.1

Abstract

This study seeks to find the meaning of transfer pricing of tax actors, namely Taxpayers and tax authorities, as well as tax consultants on tax disputes in Indonesia. The study was conducted using an interpretive approach and Ricoeur hermeneutical methods. Ricoeur's hermenutics method is carried out through three stages of analysis, namely the semantic stage, the reflection stage, and the existential stage. Analysis was carried out on the text, both written and unwritten. The written text is in the form of tax regulations related to transfer pricing, while the unwritten text is a dialogue in the transfer pricing dispute trial in the tax court and the results of interviews with taxpayers and tax consultants. Based on the three stages of Ricoeur hermeneutical analysis, the meaning of transfer pricing was obtained from three perspectives, namely the Taxpayer's perspective that interpreted transfer pricing as an effort to maximize company profits, whereas from the tax authority perspective transfer pricing was a potential loss of state revenue. In addition, the meaning of transfer pricing was also found from the perspective of a tax consultant as a form of the company's business strategy. The meaning of transfer pricing is then constructed in a stakeholder theoretical framework. Keywords:    transfer pricing, hermeneutics, Ricoeur, company profits, state revenues, tax avoidance, and stakeholders.

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