Papers by Tjiptohadi Sawarjuwono
Proceedings of the 1st International Conference Postgraduate School Universitas Airlangga : "Implementation of Climate Change Agreement to Meet Sustainable Development Goals" (ICPSUAS 2017), 2018
Food Estate is a government program with the concept of integrated food production development co... more Food Estate is a government program with the concept of integrated food production development covering agriculture, plantations and animal husbandry located in a large land area. In simple terms, the concept of Food Estate is like a food industry village. Running this program requires a large capital, so the government has opened up opportunities for investment locations for the private sector to achieve efficiency, effectiveness and added value of the products that are produced. The presence of a wave of private investment in the food estate program was, however, not able to raise the welfare of the tenant farmers. Agricultural land tenure by investors makes the farmers only labourers. It is the investors who are getting all of the benefits in the food estate program. To overcome this problem, it is necessary to look for other capital alternatives. By using library research in this study, cash waqf has been put forward to be used as the capital alternative. Through cash waqf, assets of waqf in the form of empty lands can be processed into agricultural land. Cash waqf can also be in the form of productive loans for farmers and agricultural investment. The large potential of cash waqf in Indonesia is expected to replace the role of private investors.
Proceedings of the 2nd International Conference Postgraduate School, 2018
This study aims to determine the effect of Return on Assets (ROA) and the influence of Non Perfor... more This study aims to determine the effect of Return on Assets (ROA) and the influence of Non Performing Financing (NPF) on the linkage. The population in this study was the sharia bank registered in Bank Indonesia during the period of 2008-2017 using quarterly financial report data. As the sample of research was 13 sharia banks throughout Indonesia that met the criteria. The analysis technique used was multiple regression using STATA 13 program. The research methodology used was a quantitative approach with the type of associative research. Quantitative research is a more focused numerical data analysis (number) that is processed by using statistical methods. While associative is research by explaining the relationship between variables x with variable y. Result obtained from all sharia banks was a relationship between ROA with two-way linkage of 0.019 and 0.031, while NPF has one-way effect 0.166 and 0.26, with a probability value smaller than α 0.05 sharia bank in Indonesia correlation between ROA and NPF to linkage. The result on ROA and NPF should considered for decision to provide linkage program and information for investor to invest in sharia bank.
JURNAL AKUNTANSI UNIVERSITAS JEMBER, 2015
A paradigm shift of labour based business to knowledge based business has an impact on financial ... more A paradigm shift of labour based business to knowledge based business has an impact on financial reporting. There are other things that are necessarily stated to financial report users which can explain value-added the company has such as innovation, findings, knowledge and skills of human resources, relations with consumers, etc. most frequently known as intellectual capital. The company’s inability to record intangible asset in the balance is because the current accounting standard has not yet been able to capture and report undertaken investment in order to gain non-physical resources. This research was conducted by qualitative approach (literature study) which explained the concept of intellectual capital from definition, recognition, measurement, reporting and disclosure. Keywords: Intellectual Capital, Definition, Recognition, Measurement, Reporting and Disclosure.
Penelitian ini bertujuan mampu memberikan kontribusi untuk menentukan keputusan dalam dilema etis... more Penelitian ini bertujuan mampu memberikan kontribusi untuk menentukan keputusan dalam dilema etis seorang auditor yang sesuai dengan kaidah-kaidah fikih muamalah. Kaidah-kaidah fikih yang dibahas dalam artikel ini adalah niat syarat seluruh amal seorang auditor, hukum perantara sama dengan hukum tujuan seorang auditor, hukum asal muamalah adalah halal, kecuali ada dalil yang melarang, serta hukum mendahulukan menolak mafsadat daripada mengambil manfaat. Pendekatan dalam perumusan pemikiran ini menggunakan studi kepustakaan dengan membandingkan antara tokoh Islam yang menerapakan kaidah fikih muamalah dalam kehidupan sehari-harinya dengan kasus auditor yang kurang menerapkan kaidah fikih muamalah dalam pekerjaannya dan berfokus pada literatur primer. Dari perbandingan tersebut peneliti memberikan argument mengapa auditor harus menerapkan kaidah fikih muamalah dalam menjalankan tugasnya. Esensi perihal etis sangat penting dalam akuntansi terutama dalam rangka pengembangan dan peningka...
Forum Manajemen, Mar 5, 1996
Opción: Revista de Ciencias Humanas y Sociales, 2020
The case of failed audits experienced by a number of large companies caused auditors to lose the ... more The case of failed audits experienced by a number of large companies caused auditors to lose the trust of public. Therefore, the effort that can be done by the auditors is to improve the quality of audit judgment. This study aims to examine the influence of work effort, idealism and audit skill on audit performance evaluation. Quantitative research method was applied with three variables to be tested, namely work effort, idealism, and audit expertise. The results of this study indicate that work effort and audit expertise affects audit performance judgment, while idealism does not affect audit performance evaluation.
International Journal of Energy Economics and Policy, 2019
This study was conducted to determine the effect of green innovation on firm value with environme... more This study was conducted to determine the effect of green innovation on firm value with environmental management accounting as an intervening variable. Companies that are able to create green innovation will not only get the economic benefits but also the competitive advantage, therefore it will increase the value of the firm. The application of green innovation will be able to improve the application of environmental management accounting, thereby reducing the impact of environmental damage due to the company's business processes. With manufacturing and the main sector's companies listed on the BEI 2012-2015 as the population, using purposive sampling, this study has obtained 277 companies as a sample. The result shows that green innovation has an effect on environmental management accounting, while environmental management accounting has proven to affect firm value, and green innovation has an influence on firm value.
Jurnal kajian akuntansi, Dec 11, 2021
The moral teachings and philosophy of life of the Javanese have a very deep meaning which leads t... more The moral teachings and philosophy of life of the Javanese have a very deep meaning which leads to happiness. This paper aims to provide up-to-date knowledge about the meaning of Ethics, Behavior, and Character of Memayu Hayuning Bawono, Ambrasto dur Hangkoro in accounting profession education in Java, based on Javanese philosophy. This study uses a qualitative method approach, ethnography. The results of this study conclude that ethics, behavior, and character in accounting profession education based on Javanese philosophy are more "barès", "ruruh", "wantah", "duga prayoga", "nastiti" and do not focus on "ardana". The character of "dhakah" in him slowly disappeared because the formed "warok" had reached "Wiloka". This finding provides a new aspect for the curriculum development of accounting education programs, so that graduates (accountants) can better understand and interpret the philosophy of human life from the point of view of Javanese philosophy.
Jurnal Akuntansi dan Pajak, Jul 31, 2021
This study aims to explain the whistleblowing system in handling ethics wrongdoings. Ethics wrong... more This study aims to explain the whistleblowing system in handling ethics wrongdoings. Ethics wrongdoings happened because of the absence of internal controls such as whistleblowing system. Whistleblowing system excourages and helps whistleblower in reporting wrongdoings related to ethics. Hence it is necessary to apply some elements of whistleblowing system to a company. Some elements include the implementation statement, reporting range, procedure, whistleblower protection, mechanism of whistleblowing system, and effectivity will be analyzed. Therefore, the implication about the verdict of whistleblowing system will also be explained. These elements will be used to examine three companies'whistleblowing system. These companies are PT.
This research is conducted to examine the application of green innovation as implementation of Su... more This research is conducted to examine the application of green innovation as implementation of Sustainability Development in Indonesia and to know the effect of green innovation to firm value. Green innovation will increase the firm value, increase the economic benefits, and improve the competitiveness of the company which will ultimately help the company to reach the point of sustainability. The data used are secondary data that is company's annual report and PROPER report of manufacturing sector and main sector listed on IDX year 2012-2015. Sample determination was done by sampling technique with certain criteria and was obtained 277 companies. Independent variable in this research is green innovation measured by content analysis. The dependent variables are firm values measured using Tobins Q. This study also discusses the application of green innovation as implementation of sustainability development in Indonesia. The result of this study indicates that green innovation has positive effect on firm value.
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, Dec 30, 2019
This research is aimed at discovering a stable financial scheming formula or model that would be ... more This research is aimed at discovering a stable financial scheming formula or model that would be compatible with the natural characteristics of a paddy farming cycle in Tuban. The qualitative research employs the use of an active participatory community through the means of a focus group discussion, an in-depth interview and face to face interviews with respective stakeholders and key informants. The Salam contract, which is highly beneficial is a prospective financial scheme that terminates the long business chain found in most businesses in Indonesia. The Corporate Social Responsibility which is managed through the Syariah approach (I-CSR) from a company, can become the solution to bridge the gap found in the implementation of funds for a Salam contract. The Salam contract applicability is dependent on the Islamic farmer cooperatives (BMT), a unit of joint venture organization serving as the key players in the execution of the function of a paddy warehouse-trading agent and direct financing to farmers. Strong support also comes from the zakat, infāq, and shodaqoh institution (LAZ) whose role is educating and encouraging the paddy farmers' skills and competency, especially to enable them access end-user markets using the aid of information technology.
Jurnal Akuntansi dan Auditing Indonesia, 1997
rakrik akuntansi dan pemiJdran akuncinsi (accounting thought) saling bcrkaitan. Praktik akuntansi... more rakrik akuntansi dan pemiJdran akuncinsi (accounting thought) saling bcrkaitan. Praktik akuntansi, khususnya di Indonesia, sudah bcikcmbang pesac. Natnun sayangnya,. peikembangan tcrsebut belum diikuci dengan pola pctkembangan pcmikirannya. Pctnildran akuntansi masih dilipud sacu pandangan, yattu konvcndonal dan functionalist. Kelihatnya tcrfumbatnj^pcrkembangan pcmil^n tersebur dialdbatkan oleh homoginitas, schihgga pcriu pcnycgaran dengan mclihat kcmungkina aiiran pctnildran akuntansi)^g lain. Pola pcmikiran yang Iain akan mcnambali nuansa dan melebarican wacana akuntansi. Saiah sacunya yaitu pcr^unaan paiadignu bahasa.. • <PendafiuCuan erkembangaii pemikiran daii teori akuntansi (accounting thought) sangat dipengaruhi oleh asumsiasumsi dasar yang digunakan. Di satu pihak, asumsi tersebut bervariasi. Di lain pihak, pemikiran alaintansi juga dipengaruhi oleh cara pengklasifikasian pemikirnya. Davis a al. (1982), misalnya, mengklasifikasikan berdasarkan empat images, yaitu mereka yang memperlakukan akuntansi sebagai "a historical record, a current economic reality, an information system dan a commodity^'. Sedangkan Morgan (1980) menggunakan pendekatan sosiologi yang dikembangkan oleh Burrell and Morgan (1979). la melihat pemikiran akuntansi dari empat paradigma realitas sosial, yaitu functionalist, interpretive, radical humamst dan radical structuralist paradigma.
Jurnal manajemen dan organisasi, Jul 18, 2023
The pressure experienced by a management accountant tends to make him commit unethical behavior, ... more The pressure experienced by a management accountant tends to make him commit unethical behavior, especially financial report fraud. This causes a decrease in the quality of decision making by parties who have an interest in both management and third parties. This study used interpretive analysis and triangulation methods of indepth interviews of a management accountant and observations who revealed that the characteristics of bees are hardworking, trustworthy, sincere and willing to sacrifice, disciplined, obedient and obedient, independent, not seeking positions, respecting leaders, beneficial to other beings. and maintaining cleanliness provides a handle for management accountants. The ethics of management accountants integrity, objectivity, competence and professional due care, confidentiality and professional behavior are in line with the character of bees. The bee characters used in
Jurnal Akuntansi : Kajian Ilmiah Akuntansi, Jan 3, 2023
This paper aimed giving information about the development of zakat in Muara Teweh, Barito Utara, ... more This paper aimed giving information about the development of zakat in Muara Teweh, Barito Utara, Kalimantan Tengah. This paper focused on potrait of zakat management and understanding in Muara Teweh. This paper aimed to describe the potrait development of zakat in Muara Teweh, from the organizations, mustahik, and muzakki than related issues. Method used including observation and documentation through development of zakat in Muara Teweh. The result indicates zakat have applied in Muara Teweh moderately. The issues related to zakat there are zakat activities only really seen when Ramadhan comes, due to the obligation of zakat fitrah for every capable moeslem. The understanding about zakat except zakat fitrah still lack. This impact bought by the mindset of mayority of citizents spending zakat maal as the same time in spending zakat fitrah in Ramadhan month not based on haul and nishab. The minimum amount of socialization and education brough the situation muzakki have a low awareness about zakat and preffer to spend zakat directly to mustahik. Even the zakat management of zakat organizations is still lacking, low awareness and knowledge of muzakki about zakat except zakat fitrah and the mayority of muzakki preffer to spend zakat directly to mustahik but there are activities of zakat seen on Ramadhan month include appealing from Religious Ministry Barito Utara related submission zakat, infaq and sadaqah through Baznas, circulars amount of zakat fitrah and zakat maal, and delivering food packages to mustahik.
Dalam upaya penegakan GG, pemerintah Indonesia juga telah melakukan berbagai tindakan. Mulai dari... more Dalam upaya penegakan GG, pemerintah Indonesia juga telah melakukan berbagai tindakan. Mulai dari penetapan dasar aturan hukum, pembentukan lembaga, sampai berbagai usaha pengimplementasiannya. Dasar hukum, di antaranya, adalah Tap MPR RI Nomor XI/MPR/1999 tentang penyelenggaraan negara yang bersih, dan bebas korupsi, kolusi dan nepotisme. Kedua, Undang-Undang Nomor 31/1999 tentang pemberantasan tindak korupsi. Ketiga, yaitu PP Nomor 1/1999 tentang Komisi Pemeriksaan Kekayaan Negara. Keempat, yaitu UU Nomor 32/2002 tentang Komisi Pemberantasan Tindak Pidana Korupsi.
Jurnal Bisnis Strategi, 2005
Advances in social science, education and humanities research, 2023
This research aims to analyze the phenomena of inheritance management behavior and inheritance ma... more This research aims to analyze the phenomena of inheritance management behavior and inheritance management behavior from the agricultural sectors. So that you can see the form of the heir's business in moving the inheritance into assets that remain productive. Efforts to move inheritance in this research use the term insiyab al miras. The form of insiyab al miras is used to see the form of productive management of inheritance wealth. This form can create assets (businesses) that are continuously managed and continued by the second manager (heir or other). By managing the inheritance, these assets become assets that have economic value. Economic value by providing benefits to the heirs. The economic value of the inheritance that is managed is also beneficial to other than the heirs (the community). This way makes inheritance a sustainable asset. This sustainable and economically valuable inheritance is developed as a form of offering a new concept in the development of Islamic finance, namely sustainable Islamic family finance (SIFF). The research uses the concept of behavior (behavior), Islamic economics, and Islamic inheritance in an integrated and interconnected manner in photographing the phenomena of the behavior of the Gresik people's inheritance management from agriculture sectors. Therefore, this study uses the phenomenology entrepreneurship approach which is a qualitative study developed by Racos and Tanod. Thus, several research findings can be drawn as follows: First, the people who live in Gresik manages their inheritance from agriculture sector that have been running from generation to generation to the second generation (grandchildren) the behavior of the management of inheritance and the behavior of the manager of the inheritance. Second, inheritance management behavior can be formed from two typologies, the type of manager is moved to manage inheritance because of the encouragement of the organizational structure and the pressure of the heirs themselves. The third, this research finds a typology of the form of the inheritance wealth from agriculture sector illustrates the seven typologies of the concept (model) of productive inheritance management as follows: 1. Insiyab al Miras bi al Mudarabah (eksternal); 2. Insiyab al Miras bi al ijarah; 3. Insiyab al Miras bi al nafsi wa al ijarah; 4. Insiyab al Miras bi al Mudarabah wa al ijarah; 5. Insiyab al Miras bi al mudharabah wa insiyab al Miras bi al mudarabah wa al ijarah; 6. Insiyab al Miras bi al ijarah wa al ijarah bi nafsi. Finally, this research finds distribution typology of the results of inheritance management in the form of allocation distributed to heirs (al tawji'al muqayyad) and distributed to heirs and
Jurnal Akuntansi Aktual
The objective of this study is to examine the double and triple entry bookkeeping related to bloc... more The 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 findi...
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Papers by Tjiptohadi Sawarjuwono