Articles

SINERGI OPOSISI BINER: FORMULASI TUJUAN DASAR LAPORAN KEUANGAN AKUNTANSI SYARI’AH Triyuwono, Iwan
Jurnal Iqtisad Vol 4, No 1 (2003)
Publisher : Jurnal Iqtisad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/iqtisad.vol4.iss1.art5

Abstract

Wacana akuntansi syariâ??ah di Indonesia perlu dikembangkan tidak saja pada level filosofis, tetapi ke arah teori yang lebih konkrit. Makalah ini pada dasarnya bertujuan un¬tuk memberikan kontribusi bagi akuntansi syariâ??ah pada level teori, yaitu, khususnya memformulasilkan tujuan dasar (basic objectives) dari laporan keuangan (financial state¬ments) akuntansi syariâ??ah.Alat analisis yang digunakan dalam makalah ini adalah sinergi oposisi biner yang diilhami oleh nilai-nilai dari tradisi Islam dan Tao. Alat analisis ini pada dasarnya meng¬gabungkan dua hal yang berbeda (dan bahkan bertolak belakang) menjadi satu kesatuan yang tidak terpisahkan, misalnya hibrida antara nilai-nilai maskulin dengan feminin, ego¬istik dan altruistik, materi dan spiritual, dan lain-lainnya.Dari hasil analisis dapat diformulasikan bahwa tujuan dasar laporan keuangan akun¬tansi syariâ??ah adalah untuk memberikan: (1) akuntabilitas dan (2) informasi. Akuntabilitas merupakan representasi dari unsur spirit (ruh, atau, jiwa), atau unsur etika, atau unsur ukhrawi, atau unsur feminin. Sedangkan informasi merupakan representasi dari unsur materi, atau unsur ekonomi, atau unsur duniawi, atau unsur maskulin. Kedua tujuan dasar tersebut menjadi satu-kesatuan yang tidak terpisahkan dan menjadi kekuatan dari akuntansi syariâ??ah.Key words: sinergi oposisi biner, maskulin, feminin, akuntabilitas, dan informasi.
MAKNA JASA PINJAMAN DALAM UNIT USAHA SIMPAN PINJAM Fatriansyah, Alif Ilham Akbar; Triyuwono, Iwan; Roekhudin, Roekhudin
Jurnal Ekonomi dan Bisnis Vol 19, No 3 (2018): JURNAL EKONOMI DAN BISNIS : EDISI KHUSUS
Publisher : Department of Management, Faculty of Economics, Universitas Islam Sutan Agung, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.74 KB) | DOI: 10.30659/ekobis.19.3.1-11

Abstract

This study aims at understanding the meaning of the loan in the loan business services basedon the members? perceptions of Eko Kapti cooperative. This study uses TranscendentalPhenomenology approach by Edmund Husserl. The results of this study show that the ?the loanservices are the results of inconsistencies in the use of a principle?, whether using syariah orconventional principles, so that the existing loan business services are considered as part ofsyariah containing usury.Keywords: Understanding the meaning of the loan services, Cooperatives, Inconsistency,Syariah or Conventional
METODE PERHITUNGAN ZAKAT PERUSAHAAN PADA CV. MINAKJINGGO Farhan, Ali; Triyuwono, Iwan
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Zakat merupakan bagian tak terpisahkan dari nilai Islam yang bercorak sosial-ekonomi. Wajib hukumnya bagi setiap muslim untuk membayarkan zakatnya atas harta yang dimilikinya. Untuk memenuhi kebutuhan informasi tentang zakat ini, dalam perkembangannya kemudian muncul beragam metode perhitungan zakat yang digagas oleh beberapa ilmuwan akuntansi, seperti Hafiduddin (2000), Harahap (2002), Saleh (2000), dan Faizah (1999). Penelitian ini membahas mengenai metode perhitungan zakat yang telah dilakukan oleh CV. Minakjinggo, sebuah perusahaan perorangan yang bergerak di bidang jasa. Penelitian ini dilakukan dengan metode penelitian studi kasus. Tujuan dari penelitian ini adalah untuk menjelaskan bagaimana CV. Minakjinggo menghitung zakatnya. Dari penelitian ini menunjukkan bahwa CV. Minakjinggo melakukan perhitungan zakat yang berbeda dari beberapa metode perhitungan zakat yang telah digagas para peneliti, yaitu dengan memungut zakat dari omzet dan nilai historis aset tetap yang dimilikinya dan tanpa memisahkan kepemilikan aset terlebih dahulu. Metode perhitungan zakat yang demikian ini dilatarbelakangi oleh makna zakat sebagai ungkapan rasa syukur kepada Allah SWT bagi CV. Minakjinggo. Metode perhitungan zakat yang demikian pula, bagi perusahaan dianggap memberikan dampak yang positif bagi keberlangsungan bisnisnya. Kata kunci: Zakat, metode perhitungan, CV. Minakjinggo.
METODE PENGGALIAN INFORMASI DALAM ANALISIS PEMBIAYAAN PADA BANK MUAMALAT INDONESIA CABANG MALANG Nugraha, Bagus Aji; Triyuwono, Iwan
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The purpose of this research is to explain the method of information gathering on a financing analysis in Bank Muamalat Indonesia, Malang branch. This research is a qualitative research with a case study approach, conducted in Bank Muamalat Indonesia, Malang Branch. The technique of data collection was done by interview, observation and documentation. Interview conducted to both  of Relationship Financing Manager which is officer and non-officer. Observations made on Relationship Financing Manager related to the analysis performed on the financing applicant and filing requirements documents owned  by the financing applicant. Documentation conducted related to for financing handling procedures and Financing Proposal Memorandum.  Results of this study indicate that the method of how Relationship Financing Manager collect the information needed-to analyze a financing in Islamic banks-is started by determine what relevant information to be obtained.  Then find any possible method in such a way to get the  information, such as: interview, survey, through the required documents, through BI Checking and taksator warranty.  So far, by using the financing handling process and existing method, is quite effective. It can be seen from financing problems records in Bank Muamalat, Malang Branch, basically is extremely rare. Keywords: financing analysis, Relationship Financing Manager, method of information gathers
MANAJEMEN RISIKO PEMBIAYAANMUDHARABAH (Studi Kasus Bank Muamalat Indonesia Cabang Malang) Trianti, Khoiriyah; Triyuwono, Iwan
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk merumuskan manajemen risiko dalam pembiayaan mudharabah. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan pendekatan studi kasus pada Bank Muamalat Indonesia Cabang Malang. Penggalian informasi mengenai manajemen risiko pembiayaan mudharabah diperoleh melalui wawancara dengan karyawan Bank Muamalat Indonesia Cabang Malang. Hasil penelitian menunjukkan bahwa Manajemen risiko dalam pembiayaan mudharabah di Bank Muamalat Indonesia Cabang Malang adalah suatu upaya untuk meminimalisir risiko yang terjadi, baik pada tahapan pra akad dan pasca akad. Mitigasi pra akad dilakukan dengan mematuhi Standard Operational Procedure yang ditetapkan internal bank, melakukan seleksi calon mudharib, dan melakukan analisa kelayakan usaha calon mudharib. Sedangkan mitigasi risiko pasca akad dilakukan dengan monitoring secara berkala kondisi usaha mudharib dan melakukan pembinaan usaha. Kata Kunci: risiko, manajemen risiko, mudharabah
“FAKTOR –FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN AKUNTANSI LINGKUNGAN DALAM LAPORAN TAHUNAN PERUSAHAAN” (Studi Pada Perusahaan PROPER yang Terdaftar Di BEI 2010) Ummami, Elok Harmatil; Triyuwono, Iwan
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 1: Semester Ganjil 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh leverage, likuiditas, profitabilitas, porsi saham publik, dan umur perusahaan terhadap pengungkapan akuntansi lingkungan. Data sukunder  diperoleh dari laporan keuangan perusahaan yang terdaftar dalam Bursa Efek Jakarta selama periode 2010. Hasil uji statistik menggunakan model regresi berganda untuk menjawab pertanyaan penelitian dan menguji hipotesis penelitian. Hasil penelitian ini menyimpulkan bahwa variabel leverage dan variabel likuiditas bepengaruh signifikan terhadap pengungkapan akuntansi lingkungan.. Disisi lain, penelitian ini juga menunjukkan bahwa variabel profitabilitas, porsi saham publik dan umur perusahaan tidak menemukan adanya pengaruh signifikan terhadap pengungkapan akuntansi lingkungan. Yang terahir adalah variabel likuiditas yang memiliki pengaruh dominan terhadap pengungkapan akuntansi lingkungan dalam laporan tahunan perusahaan. Kata Kunci: pengungkapan, akuntansi lingkungan, laporan tahunan, leverage, likuiditas, profitabilitas, porsi saham publik, umur perusahaan.
Makna Corporate Social Responsibility Bagi Manajemen Pabrik Gula PT Kebun Agung (Malang, Jawa Timur) Oktarizal, Muhamad Asrul; Triyuwono, Iwan; Achsin, Muhammad
Jurnal Aplikasi Manajemen Vol 12, No 1 (2014)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Abstract: This research is a study at Sugar Factory of PT. Kebon Agung. The aim of this research is to find the meaning of Corporate Social Responsibility (CSR) for the management of Sugar Factory of PT. Kebon Agung. The research approach is qualitative approach with phenomenology research design. Phenomenology is used to find a meaning of a reality Generally. Researcher uses phenomenology to find the meaning of CSR for management Of Sugar Factory Of PT Kebon Agung . The data collection techniques done with interviews added some important documents and records. Key informants in this study are, Manager of Administration and Finance, Manufacturing Manager, Engineering Manager, Plant Manager, Head of Public Relations, and Commissioner. Finding of this research are CSR is defined as responsibility to the society, the environment, and the state. Responsibility to the society applied in the form of charitable activities, creating of job opportunities, and good cooperation with the sugar cane farmers. Environmental responsibility also applied by waste management, and using of compost in planting process of sugar cane. And the last is responsibility to the state is realized by participating in national development actively, one of realization is depress the price of sugar and increase the amount of sugar production. Keywords: CSR, management, qualitative.
”Mata Ketiga”: Sè Laèn, Sang Pembebas Sistem Pendidikan Tinggi Akuntansi Triyuwono, Iwan
Jurnal Akuntansi Multiparadigma Vol 1, No 1 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The objectives of the study are to criticize the existing accounting education especially in Indonesian universities and to give an alternative idea for a better one. It is done as there is a strong indication that accounting education is driven by intellectual intelligence, market, and other artificial interests.  Through a deconstruction approach and critical analysis, the study suggests the internalization of “Mata Ketiga” (the Third Eye) in accounting curriculum.  Mata Ketiga, that refers to spiritual intelligence, is “the Other” that is consciously entered to the singularity of  intellectual intelligence of modern curriculum. Under the internalization of Mata Ketiga, accounting education can be emancipated from the domination of intellectual intelligence, market, and other artificial interests.  By doing so, the education may guide an accounting student to find his/her “real self” without neglecting contemporary accounting competence.
Tafsir Hermeneutika Intensionalisme atas “Laba” Yayasan Pendidikan Purnamasari, Dian; Triyuwono, Iwan
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Yayasan is a non-profit organization. The organization should not, by nature, has income statement and “profit” account. But, a non-profit organization which has profit account in income statement, still exists. The aim of this research is to find why the non-profit organization use income statement and understand the meaning of “profit” in non-profit education organization. The paradigm used in this research is interpretive paradigm. This research used Hermeneutics Intensionalism as the analysis method. The result shows there are three meanings of “profit” in non-profit organization, namely material “profit”, social “profit”, and memorial “profit”. The material “profit” is used to pay the debt of the non-profit organization. Social “profit” is the meaning of “profit” understood by student who benefit from fee dis-counts from the school. The third “profit” is memorial “profit” that means value to every stakeholder of this organization, that could remember won-derful times when they studied and worked in this school. These three “profits” are connected and affect one another so that they become borderless circle, namely the Tri-Sari “Laba” Yayasan.
Pemilihan Paradigma Penelitian Akuntansi: Analisis Berdasarkan Pewarigaan dan Kecerdasan Manusia Sriwinarti, Ni Ketut; Triyuwono, Iwan
Jurnal Akuntansi Multiparadigma Vol 1, No 2 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The research aims to understand that pewarigaan, human intelligence and researcher behavior are determined by their choices and relation between behavior characteristic of researcher as well as their relation to philosophy of pewayangan actors (in this case Pandawa figures). The research has used phenomenology approach to interpret (a) informants’ wewaran or pewarigaan (b) three intelligences owned by human being that most influence informants’ choices (c) symbols that are most suitable with the behavior or character of the research subjects. Findings suggest that (a) the behavior forecasting according to pewarigaan resembles daily behavior of the informants, therefore pewarigaan can be used as one of alternatives to know the behavior of people (b) emerge anomalies between paradigms suggested in the pewarigaan with the chosen paradigm by informant, could be caused by preconceived thoughts of time, cost, and easiness in the research process. Other reasons were wills to avoid statistics or certain lecturer, and friends’/lecturers’ influence (c) firmness, focus and life harmony that is owned by positivism researcher is symbolized as Arjuna; wisdom and calmness of interpretive researcher is symbolized as Nakula-Sadewa; courage and firmness of critical researcher is symbolized as Bima, while freedom and intelligence of postmodernism researcher is symbolized as Yudhistira.