APAKAH STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL MEMBAWA BERKAH?

Abstract: Is Accrual-Based in Public Sector Accounting Standards a Blessing? This study seeks to interpret the implementation of Public Sector Accounting Standards (PSAS) based on accrual and explore the constraints faced. The method used is descriptive qualitative at government apparatus of Regency of Blitar. This study finds that PSAS is interpreted as a compulsion. Nevertheless, the researchers also found that the implementation of PSAS is also a blessing for the informants. On the other hand, some accounts still don’t comply with the accounting policies. This is due to the problem of preparing the initial balance sheet, account treatment, and inadequate human resources

The Role of Corporate Governance as a Moderating Variable on Earnings Management and Carbon Emission Disclosure

The purpose of this study is to examine the influence of earnings management on carbon emission disclosure with corporate governance as a moderating variable. The population was companies in the sector of industry and chemical, agriculture, energy, transportation listed on the Indonesia stock exchange (IDX). Based on the purposive sampling method, 12 companies were selected as the samples (60 firm-year observations). The data analysis technique used is the moderate regression analysis (MRA). The results showed that the earnings management has a significant positive effect on carbon emission disclosure. The board of commissioner size moderates the influence of the earnings management on the carbon emission disclosure. The board of directors has a role in affecting the carbon emission disclosure, while the independent commissioners, the institutional ownership, and the audit committee meetings do not have a significant effect on weakening the effect of profit management on carbon emission disclosur

Business sustainability and pentuple bottom line: Building the hierarchical pyramid of the pentuple bottom line

This study aims to construct a pentuple bottom line hierarchical pyramid at PT Bank Negara Indonesia Tbk. The triple bottom line is the key to drive the success of implementing business sustainability. The pentuple bottom line is a deconstruction of the triple bottom line concept. The researcher used a postmodernist paradigm with imaginary dialogue as a research method. The imaginary dialogue consists of two specialists namely accountant and investor. The result of this research is a pentuple bottom line hierarchical pyramid model. The pentuple bottom line hierarchical pyramid is a model for measuring company managerial performance consisting of ethical responsibilities, profit, people, planet, and prophet. First, ethical responsibilities are ethical responsibilities, the company has an obligation to carry out good and fair business practices, second, profit is an effort to fulfill the company's economic welfare third, people, the company tries to provide benefits and advantages for the stakeholders, fourth, planet, the company can preserve the environment, the fifth, prophet is mental or spiritual balance in the process of preserving life, business organizations must consider the expression of God-consciousness, transcendental consciousness, honesty, the ability to self-contemplate and sincere lov

Reconstructing Intellectual Capital through Islamic Religiosity

Current technological developments have shifted the industrial world from a capitalintensive to a knowledge-based industry. We often find that companies have been awarded higher market value than their book value. Various researchers believe this honor that is given by society to be intellectual capital. Unfortunately, different intellectual ideas presented are still dry, materialistic, secularistic, and far from religious values. This research explained how to reconstruct Intellectual Capital through Islamic spirituality with the method of spirituality through the dimensions of the foundations of Islam. In the spiritualism paradigm, high spiritual norms of faith, good deeds, and noble morals become the foothold. The results of this study produce human capital Rahmatan Lil Alamin which runs full of faith and piety, and structure capital, which is to form an administrative building and run the company not only for profit motives but to provide human benefits by carrying out Sharia principles. Relational capital will be in the form of habluminallah and habluminannas, namely developing and strengthening corporate relationships internally in the company and with stakeholders, shareholders, and society and nature with the principle of amaliyah and providing Value towards Godhead. Keywords: Intellectual Capital, Relational Capital, human, Structure, Islamic Religiousit

How should intellectual capital development? An islamic religious perspective

Purpose: The objective of this study was to reconstruct Intellectual Capital to fill gap between Humans, Corporations and God.   Theoretical framework:  Intellectual Capital in its form and development as part of intangible assets in the business world, both from commercial and non-commercial measurements, is part of accounting, considered a modern business perspective and a product of entity theory. This definition of Intellectual Capital shows the masculine side, the Value of Entity theory. The antithesis of this is Sharia  Entity  Theory which emphasizes responsibility toward the sole creator of the company's nature, specifically God. Spirituality or religion fills the gap behind critical accounting studies based on secular thinking.   Design/methodology/approach: This research uses the Islamic spirituality perspective paradigm, which is at heart and related to the organizational, social, and human environment in reconstructing Intellectual Capital.   Findings:  The results of this study obtained that the construction of human Capital is positioning employees to have honesty, trustworthiness, ridho, demanding knowledge, shodaqoh, zakat, and ukhuwah Islamiyah. Second,  structural Capital is a blessed business, not arbitrary to employees, welfare, business commitment to trustworthiness, sadaqah for business, the principle of ridho in the organization, and giving employee rights. Third, customer capital is a promise, doing good/service, honesty to customers, responsibility, ukhuwah Islamiyah, sadaqah for CSR, trustworthiness, and setting prices like for like.   Research, Practical & Social implications:  First, management in developing the company can change the company's philosophy through intellectual capital which is based on God's will. Second, it is important to treat human resources, organizational structure and relational capital by aligning the soul, nature and God as a manifestation of added value.   Originality/value:  An important finding in this research is that spirituality is the most important thing in positive change for the world in which we live. Intellectual Capital in creating value should be the result of human work that is blessed by God

Determinan Efektivitas Penerapan Sistem Akuntabilitas Kinerja Instansi Pemerintah (Sakip)

The purpose of this study is done to determine the level of work units, central governmentsupport, guidance SAKIP evaluation of implementation, and quality and quantity of humanresources of the effectiveness of the implementation of SAKIP. This research is quantitativeresearch, collected by survey through questionnaires. The sample consisted of employees amountedby 110 respondents. This study sampling technique using non-probability sampling with saturated samples (sampling census). The results showed that the working unit commitment andthe quality and quantity of human resources affect the effectiveness of SAKIP, while the centralgovernment support and evaluation guidelines on the implementation SAKIP have no influenceon the effectiveness of SAKIP.Ke ywords: Effectiveness SAKIP Implementation, Government Agencies Performance Accountability System, Employee

Pelatihan Pembuatan Laporan Keuangan Pada UMKM Kampung Madu Kabupaten Kediri

This community service activity by the Faculty of Economics and Business team of Universitas Brawijaya aims to share the knowledge and skills of MSME actors in conducting bookkeeping and preparing financial statement activities. This activity is very much needed because MSME activists still lack knowledge and skills in bookkeeping, preparing financial reports so that it is difficult to know the position of their business profit or loss. In addition, by having financial reports, MSMEs that experience obstacles in accessing financing or obtaining tax incentives can be resolved. The method of implementing this community service consists of socialization activities, training activities and evaluation for participating MSMEs. The activities were carried out for MSME players in Kampung Madu, Badas Village, Kediri Regency.  The training covered topics such as financial literacy and financial application. Upon completion of the training, MSME participants gained a deeper understanding of the importance of financial literacy, financial reporting and the use of technology in financial reporting. This training makes increased awareness can provide significant benefits for MSME actors, especially by strengthening financial strategy efforts and improving the welfare of MSME stakeholders

Gender Responsive Budgeting in Indonesia: Village Financial Budget Planning

This study aimed to analyze how the budget of a village is gender-based based on Thinking Fatmawati. This study used a qualitative approach to critical ethnography (feminist). Data were collected through observation and in-depth interviews with village informants in Sitiarjo, Malang, East Java, Indonesia. Village Sitiarjo is an existing village that implements a gender-responsive budget. The results revealed concerns in the village regarding gender-oriented budget planning. Additionally, there are only a few programs that are gender oriented. However, implementing the gender-oriented budget is still in its initial stages. The planning process includes women’s participation in the village government’s deliberations. The planning process budget is expected to have Sprit Fatmawati, where women must be rational in making decisions for the economic and social good in the home or life around them while upholding religious and cultural values. This step is essential for the inclusiveness and sustainable development of the village. Keywords: Gender, Planning Budget Finance Village, Budget Gender Responsiv