
Iwan TriyuwonoUniversity of Brawijaya · Department of Accounting
Iwan Triyuwono
PhD
About
116
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Introduction
Iwan Triyuwono currently works at the Department of Accounting , Brawijaya University. Iwan does research in Business Ethics, Islamic Economics, and Islamic Accounting. His current project is 'Accounting and Religion.'
Additional affiliations
November 1988 - present
Education
February 1992 - December 1995
Publications
Publications (116)
The inadequacy of internal control systems in certain universities often results in non-compliance with regulations, posing financial and legal risks for these institutions. This study aims to analyze trend research and identify the factors contributing to the internal control systems for regulatory compliance within universities. Employing bibliom...
The exploration of scientific disciplines is not only monodisciplinary but has developed into transdisciplinary, even multidisciplinary. Faculty of Economics and Business Universitas Brawijaya is a producer of scientific research, but unfortunately undergraduate students still have limitations related to multi-paradigm research methodology. The imp...
Purpose: The objective of this research is to formulate a fraud prevention concept based on psychological dynamics of fraud committers. Methodology/approach: This postmodernism research uses a case study approach regarding the psychological processes of fraud committers which are similar to the metaphor of “Schizophrenia”. The data of this research...
This paper enters historical spaces to find the relationship between accounting, children, and education. Researchers use a systematic literature review to explore all references about child accounting. References are not limited to space and time in order to open up transdisciplinary opportunities in accounting research. History tells us that chil...
Purpose —. This research aims to formulate a tax concept based on Kuntowijo's thought. Design/methodology/approach —. This research is critical research using Kuntowijoyo's critical thinking, namely the prophetic mission of Islam; humanization, liberation, and transcendence based on Al Quran Surah Ali Imron verse 110 Findings — Humanization, libera...
Abstract – Kompetensi Sumber Daya Manusia Pengelola Keuangan Daerah: Perspektif Budaya Melayu Tujuan Utama – Penelitian ini berupaya untuk memahami implementasi sumber daya manusia aparatur dalam pengelolaan keuangan negara melalui potret khasanah budaya Melayu. Metode – Penelitian ini menggunakan metode studi literatur. Penulis melalukan sintesis...
This research aims to develop an accounting research methodology based on the cultural philosophy of the Butonese people, "pobhinci-bhinciki kuli". In the Wolio language (Buton Sultanate), pobhinci-bhinciki kuli means pinching each other's skin or feeling like they are in the same boat. This research uses a literature review method. Validity is con...
The development of CSR in various countries tends to refer to Carroll’s pyramid model, which places economic responsibility as the main concern. Literatures on CSR is dominated by Western empirical studies, which prioritize social and environmental dimensions and pay less attention to the society’s cultural dimensions. The purpose of this study is...
This article aims to reveal the formal-cultural accountability model applied in Ciburial Village. A qualitative approach, more specifically, critical ethnography was used through observations, in-depth interviews and documentary studies to achieve the research objectives. The results of this study show that Ciburial Village has both vertical and ho...
The objective of this study is to comprehend and define the notion of accounting methods in establishing dowry and pisuke pricing among the residents of Kateng Village, located in the West Praya District of Central Lombok Regency. This study employs ethnomethodology, a research approach that utilizes analytical techniques such as indexicality, refl...
This research aims to reveal the budgeting accounting practices of the Jaton Community in Gorontalo, especially in Reksonegoro village during the Eid Ketupat celebration. Ethnomethodology is used by researchers as a research method to explore and study how humans perceive and carry out daily activities in social reality. The results of the research...
Purpose: The Management Control System (MCS) has a crisis of meaning nowadays. Moreover, banking institutions with the highest risk level with liquid assets require a more comprehensive MCS. This research aims to develop an MCS concept that can be applied in traditional financial institutions as a more humane control system. Theoretical framework:...
This research aims to formulate the concept of determining the selling price by referring to the thoughts of Ibn Taimiyah. In order to understand the reality more comprehensively, the research is conducted using a postmodern paradigm. The research data is obtained from primary and secondary sources. The primary data sources include interviews and o...
Usaha Mikro Kecil dan Menengah (UMKM) merupakan salah satu penggerak utama perekonomian di Indonesia. Menurut Badan Pusat Statistik (BPS) jumlah UMKM mencapai 64 juta. Angka tersebut mencapai 99,9% (data Kementerian Koperasi dan UKM RI) dari keseluruhan usaha yang beroperasi di Indonesia. Oleh karena itu harus dikelola dengan baik agar dapat terus...
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 bu...
Purpose — This study aims to build the concept of sharia governance of Islamic philanthropic institutions based on extended maqashid sharia. Design/methodology/approach — This research is qualitative research with a religionist paradigm rooted in Islamic values (Qur'an and Sunnah) and following sharia (maqashid sharia) objectives. The methodology b...
Objective: The debate on human resource accounting is still ongoing, namely in particular the accounting treatment on the recognition of all human resource expenditures, whether recognized as an expense or an asset. As the company’s driving force, humans have an important role but are recognized as an expense in the financial statements. Therefore,...
Purpose - This study aims to formulate an Islamic household accounting model that should be part of the accounting curriculum.
Method - The method used is grounded theory in constructivism. The first step is self-consciousness, then consideration of participants, followed by data collection, coding, and theory building. Data were collected from 22...
Purpose — This paper revealed the trader’s sustainability in Lok Baintan’s floating market using an interpretive paradigm and the religionist phenomenological approach. Design/methodology/approach—A religionist phenomenology approach (which developed Husserl’s transcendental with a religionist paradigm) was used to conduct in-depth interviews and s...
Purpose—This paper aims to critically review currently developing conventional public accountability and reconstruct it based on an Islamic perspective. It will also provide a strategic position of Islamic values in the methodology used in accountability research. Design/methodology/approach — This paper employed a secondary research approach empha...
Buku ini menghadirkan kajian filosofis mendalam berpadu dengan analisis data empiris pemimpin Rumah Sakit yang didasarkan pada pemaknaan terhadap paradigma din. Hal yang menarik dari kajian filosofis din dalam buku ini adalah pemaknaan din sebagai “Islam” itu sendiri bukan sekedar definisi atau arti “agama”. Din yang dimaknai sebagai Islam dalam bu...
This study aims to uncover the practice of profit sharing of fisherman in Yainuelo Village, Central Maluku Regency and the meaning behind the practice. This research uses a qualitative method with ethnomethodology approach. The instruments for the data collection are observation and interviews whereas the informants in this study are eight people w...
This study aims to find conceptual innovations, with a focus on the scope of University Social Responsibility in the perspective of transformative ecofeminism. The basic belief that guides action in this research is the transformative worldview. The research approach is based on feminism with the data collection process carried out by observation,...
Accounting, traditionally, had been caught up in understanding as a rational set of procedures for economic decision making (Williams & Ravenscroft, 2015; Staubus, 2000; Puxty & Laughlin, 1983). This approach is popular as the objective of the IASB framework. It has been accepted in many developing countries, including Indonesia which has fully ado...
Objective - Accounting has been defined as the art of recording since it is trapped at a technical level. However, accounting as a symbol have different meanings for different people depending on one's interests, goals, knowledge, and perspectives. The aim of this study was to better understand the meaning of accounting in religious organizations,...
This research is conducted to find deeper meaning regarding the implementation of CSR for the environment carried out by PT Amerta Indah Otsuka (Pocari Sweat) Kejayan. This research is non-positivistic research that leads to an interpretive paradigm with a transcendental phenomenological approach. This approach can explore the meaning of people who...
The purpose of this research was to reveal and comprehend the meaning of capital in Batobo tradition. Batobo is a traditional farmer organization, in the agriculture part of the Malay society. It has been doing and agreed together and taken the turn each the fields of their members that have been agreed by them. The place has exactly been in Riau p...
This study aims to build the new concept of sharia value added. Value added is the main concept of measuring income to find out the performance of an entity. Meanwhile, the sharia value added is the economic, mental and spiritual value added. The kaamilah sharia value added with the Qur'anic morals is a construction of the value added concept. This...
Abstrak – Nilai Islam dalam Tata Kelola Informasi Akuntansi Lembaga Sektor Ketiga
Tujuan Utama – Penelitian ini berupaya untuk mengungkapkan bagaimana nilai Islam berada di dalam tata kelola informasi akuntansi lembaga sektor ketiga (LSK) untuk mendukung keadilan sosial
Metode – Penelitian ini menggunakan etnografi Islam sebagai metode. Sejumlah...
The purpose of this study is to formulate accountability policies at the Jogokariyan Mosque. The research was conducted using the Islamic ethnomethodology scheme. Via interviews with several Jogokariyan mosque takmirs, the information was collected. Direct observation is also performed so that the requisite data can be thoroughly obtained. The resu...
Luck as the Ethical Foundation for State Financial Manager. This research seeks to build a personal concept of fortune for state financial managers using Malay culture. This research uses a spiritualist research design to build a person of a successful state financial manager. The results show that the person with luck is oriented towards the highe...
This study aims to uncover the motives for Social Responsibility (Makacua) actions that are implemented by traditional fishermen. Their business may be classified as Micro, Small and Medium Enterprises (MSMEs). Makacua is one of the local culture of the Bugis tribe that is still held firm from the past until now. This research site is in the fishin...
Purpose
The purpose of this study is to describe the use and benefit of TMAPs and CMAPs in Libyan oil companies.
Design/methodology/approach
The data were collected by distributing 210 mailed questionnaires to senior financial staff, such as financial managers, heads of cost department, financial accountants, department of management accounting em...
This study aims at exploring the fact in accounting education at college and formulating the concept of accounting education based on the thoughts of Ki Hadjar Dewantara, enveloped in his two books: education and culture. Ki Hadjar Dewantara’s critical-spiritualist-nationalist paradigm is used as a perspective to analyse the present accounting educ...
The disadvantages of conventional accounting approach reporting only economic and financial data suggest that the majority of accountability remains in the form of physical financial statements and human-centred accountability superiority. This raises criticism by finding a more comprehensive new approach. The spiritualist paradigm produces a spiri...
Abstrak Tujuan penelitian adalah mencari konsep independensi auditor perspektif Umar bin Khattab. Penelitian ini adalah penelitian kualitatif, menggunakan metode tarikh bertipe biografi dengan tokoh Umar bin Khattab. Melalui tarikh, penulis berkeinginan memahami kehidupan beliau untuk dirumuskan menjadi konsep independensi melalui analogi/qiyas. Di...
Penelitian ini bertujuan mengeksplorasi sifat akuntansi syariah dari sudut pandang fungsi serta tujuannya. Analisis dan sinstesis konseptual dilakukan untuk mendapatkan suatu keunikan dari akuntansi syariah. Berdasarkan perspektif khalifatullah fil ardh, fungsi dan tujuan dari akuntansi syariah melampaui kehidupan duniawi. Akuntansi syariah berfung...
The Practice of Determining Selling Prices Based on Meuramin Culture. This study seeks to uncover the meaning of the practice of selling prices based on Meuramin values. This study uses Meuramin cultural abstraction as a method through interviews with the managers of a coffee shop. This study finds that the concept of the formulation of selling pri...
This study aims to reveal fraud practices in the government environment, especially in Malang City Government. The study uses an interpretive approach with ethnomethodology method developed by Garfinkel to find ways or methods that are believed in a social environment based on social interactions in daily life. The data in this study were obtained...
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-dep...
This paper aims to develop a new methodology to initiate Islamic Political Economy of Accounting (IPEA). The data involved in this study were in the form of textual data of HOS Tjokroaminoto, Ibn Taimiyah and Iwan Triyuwono. The textual data consisted of their own writings and thoughts written by others. The new methodology based on the results of...
Abstrak: Konsep Pengukuran Kinerja Berbasis Kesejahteraan Islam . Penelitian ini mencoba untuk mengkonstruksi konsep pengukuran kinerja yang selama ini didominasi oleh balanced scorecard . Metode yang dijadikan alat konstruksi adalah studi literatur mengenai balanced scorecard serta pembangunan konsep dari nilai-nilai pada gerakan duduk dan salam....
This study aims to reconstruct the basis and perspective on the balanced scorecard. The basic assumptions and perspectives in the balanced scorecard only prioritize material aspects. Yet, the reality of a performance is also influenced by non-material aspects such as the existence of God, society, and the environment. Therefore, it shows an imbalan...
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 usi...
Abstrak: Kritik atas Tujuan Akuntansi Syariah: Perspektif Realitas Sadrian. Tujuan dari penelitian ini adalah untuk mengkritisi aspek tujuan akuntansi syariah, yang dilihat memiliki peran penting dalam membangun basis nilai dan bentuk dalam realitas akuntansi. Pendekatan kritis yang digunakan adalah perspektif realitas Sadrian. Perspektif ini digun...
Quality education is needed for the improvement of human resources. The contribution given by the education world will color society's behavior. For that education should be able to give birth to the learner in accordance with the needs of the era and have the ideal values of science. Taxation education should not only be technical to give birth to...
Creative accounting practices are shortcuts for every entity in order to achieves some special purposes. This study aimed to uncover the motives of creative accounting practices in MFIs (Self-Supporting Community Organization) Karapan Sapi. This study uses interpretive paradigm with a case study approach in order to know well the creative accountin...
Penelitian ini bertujuan untuk menguji pengaruh sikap kearah perilaku, norma subyektif, dan kontrol perilaku persepsian terhadap niat aparatur sipil negara dalam melakukan fraud pengadaan barang dan jasa yang dimoderasi oleh kesesuaian kompensasi. Sampel dalam penelitian ini adalah kelompok kerja Unit Layanan Pengadaan (Pokja ULP) pada tiap pemerin...
The presence of power in every line of life can not be avoided especially in the determination of the selling price in commerce. The purpose of this study is to trace the power of Yasdic's management in determining the selling price in the business unit of Santri Store of Pondok Pesantren Pendidikan Al-Qur'an IMMIM Putra Makassar. The methodology u...
The purpose of this paper is to present the research methodology of the accounting paradigm “Pancasila”.
Pancasila is the basic view of life appropriate to the citizens of Indonesia's independence. In the paradigm of
Pancasila, there are contained elements of philosophical research or basic beliefs that underlie accounting
thought and research. The...
This study offers homo pancasilaus as antithesis to homo economicus. Homo economicus has become the ontology of Positive Accounting Theory (PAT) that dominates capitalistic accounting. By employing Pancasila as research paradigm, it is revealed that homo pancasilaus has a number of indicators which characterises human personality: divinity, humanit...
p>This study aims to interpret the performance-based budgeting process by utilizing Planning, Budgeting and Reporting Information System (SIMRAL) in Probolinggo City’s budget. This research is regarded as qualitative, particularly referring to phenomenological study projected to dig deep into the informants’ perspectives and their meaning. The resu...
p>This study aims to gain an understanding of the importance of maintaining the consistency of planning and budgeting from the viewpoint of the Local Government Budget Team (TAPD). Using a phenomenological approach allows the disclosure of meaning systematically related to the phenomenon being studied. The study was developed using primary and seco...
The study aims at constructing the concept of ethical behavior of public accountant based on Islamic spirituality. This research adapts spiritualist paradigm and spiritualist research design to create behavioral concept based on Islamic spirituality. Through zikr (Islam: repeated confession of faith), prayer, and contemplation method, researchers o...
The Couplets of State Financial Manager Ethic . The objective of research was to develop ethical infrastructure national financial managers using marwah metaphor and gurindam dua belas. This research using spirituality paradigm and spiritual research design. By doing praise (zikir), pray (doa), muse (tafakur), and action (ikhtiar), researcher got m...
This study is aimed to grasp the meaning of a rubber revenue-sharingfrom the point of view of people who understand the revenue-sharing practice inKampar community through participatory observation. Additionally, it is aimed to deepen the understanding of revenue-sharing practice in Kampar Riau community. This study uses a qualitative method with E...
ABSTRAKTujuan penelitian ini adalah untuk 1) menguji secara empiris pengaruh pemahaman akuntabilitas terhadap good governance. 2) menguji secara empiris pengaruh pemahaman transparansi terhadap good governance. 3) menguji secara empiris pengaruh pemahaman partisipasi masyarakat terhadap good governance. 4) menguji secara empiris pengaruh pemahaman...
Objective - The objective of the study is to formulate a concept of transcendental and social accountability in the management of waqf assets as a trust worthiness from God (Triyuwono, 2004). The concept is expected to be an Islamic accountability which is religious and social in nature (Hameed, 2000) Methodology/Technique - The study uses tawhidic...
The aim of this study is to desing a construct of public accountability concept that is independent of lifeworld colonization brought by the concept of New Public Management. This study emphasize its analysis on process-oriented accountability and one that liberates public communication. This study will shed a light on process responsibility, one t...
p> Abstract
The objective of the research is to uncover the injustice in mudharabah financing practice. Qualitative research method with Husserl transcendental phenomenology approach is used to understand, analyze, and describe why the injustice happens. Primary and Secondary data are collected from interview with three credible persons from BMT...
p> Abstract
Human Resource Phenomenology As The Intellectual Assets in Amal Usaha Muhammadiyah. Research is aimed to disclose the meaning of human resource as the intellectual assets. The approach of research is qualitative whereas the method is phenomenological interpretive. Result of research indicates that the intellectual assets in Amal Usaha...
Abstrak: Visi Antropokosmik: Membangun Kerangka Prinsip Teoretis Akuntansi. Peradaban modern yang dibangun sejak abad 17-zaman pencerahan, tidak dapat dilepaskan dari paradigma Cartesian-Newtonian. Pola pikir fragmentatif dan mekanistik membawa pandangan ini pada pemisahan kesakralan alam dari manusia-antroposentrisme. Ilmu pengetahuan berperan seb...
Materialism has been invading in every aspect of human life. Materialistic character is believed to be harmful if affecting on professions which fundamentally bring humanity values such as a medical doctor. This research aims to make understandings of the signification of income in a doctor's perspective. Doctor is a humanist profession, and differ...
Inspired by Elkington's (1997) concept of Triple Bottom Line (TBL), this study was carried out with the aim to formulate a holistic concept of managerial performance. Even though TBL is much better than the traditional financial measurement, for a theistic-spiritualist, it is still a partial and secular way of doing business. Based on that reason,...
Research is aimed to disclose the meaning of human resource as the intellectual assets. This study used a qualitative paradigm interpretive phenomenological to interpret the human resources as the intelectual assets in Amal Usaha Muhammadiyah. Result of research indicates that the intellectual assets in Amal Usaha Muhammadiyah are signified as the...
Development of Islamic business entities also made progress in its education. Islamic Accounting Education generally only teach about the outside of Islamic accounting or technically limited to halal-haram and free of riba. It can trigger the mindset of islamic pragmatic accountant. This study will see the mainset of students towards learning techn...
The aim of this paper is to explore the accounting education in Libyan universities after Libyan revolution of 2011. This study analyses the influence of recent political regulation on accounting education in Libyan universities. This study uses accounting courses, textbooks and accounting lecturers and teaching method on two Libyan universities...
The aim of this research is to understand the forms and practices of accountability of a political party under the perspective of Regional Executive Board (DPD) in Jombang City. Data is collected through interviews with informants. By using phenomenology of interpretive paradigm as a research design, the results of the study indicate that the accou...
The purpose of this study is to formulate a theory that reflects the endeavors of Shariah Accounting Committee (KAS) in setting a contemporary conceptual framework to be in accordance with shariah. To formulate the theory, the study applies Strauss and Corbin's grounded theory (GT). Data are collected by interviewing deeply KAS members and are anal...
The study aims to uncover the actor and political interests behind the adoption of International Financial Reporting Standard (IFRS) in Indonesia. Using the accounting ecology framework developed by Gernon and Wallace (1995), this study examines the reason of why Indonesia adopts IFRS. The study finds that the adoption of IFRS in Indonesia is drive...
The study aims to formulate a concept of ‘behavior towards income under the perspective of Mother Teresa. The study employs Mother Teresa's perspective as an instrument of analysis. The study finds that, according to Mother Teresa's perspective, human's behaviour towards income is behavior that heavily relies on God-centered income for human's happ...
The concept of accountability which is developed and applied to a variety of entities nowadays including public sector entities is heavily based on the values of capilitalism and utilitarianism. These values are even suspected as one of the causes of corruption especially in developing countries. Through modification of structuration theory propose...
The purpose of the study is to expose the meanings of earning management practices based on the perspective of the users of financial statements. By utilizing a qualitative approach, the study collects data based on the experience and perception of informants. Through in-depth and unstructured interviews, data are collected from tax inspector, cred...
This study aims is to investigate phenomenon, namely the response of internal accountants toward fair value (FV), to uncover the meaning of the phenomenon, and to reconstruct FV financial statements. The research methodology used is transcendental phenomenology and ruwatan sukerto as a method of reconstruction. The study was conducted in Indonesia...
This research aims to construct the performance concept of football club by employing Malang indigenous culture namely basawali-an, malangkucecwara and salam satu jiwa. This research uses spiritual paradigm and spiritual research design. Through dzikir, doa, and tafakkur, researcher finds a metaphor in the form of ball as analysis tool. The researc...
Studi ini bertujuan menghasilkan konstruksi konsep akuntabilitas publik yang bebas dari kolonisasi lifeworld yang dibawa oleh konsep New Public Management. Studi ini menekankan analisisnya pada bentuk akuntabilitas yang berorientasi proses dan yang membebaskan komunikasi publik. Studi ini akan membuka wacana pertanggungjawaban atas proses yang tida...
This study is specifically to evaluate the effect of work experience, independence, integrity, objectivity and competence toward the audit quality. This study was conducted by distributing questionnaires to KAP in Malang. By counting related association division of KAP, the number of sample in this study was 63 respondents who definitely worked in...
The study aims at formulating a holistic concept of code of ethics for professional accountants that directs them to a divine consciousness. The study utilises the concept of homo spiritus. It is a concept of a perfect person who has a holistic consciousness. Through the consciousness, the person experiences a unity with God. The study finds that t...
This research try to capture a case that showing the ”Pengawas Kepatuhan” (PKP) character in commercial debt on Bank Syariah Mandiri (BSM) and also showing the conventional characteristics. This research is a kind of qualitative research that using case study method. This is also trying to capture the compliance division duties and all kind of acti...
The aim of this research is to understand management behaviour in financial statement representation. Sincerity is the starting point for building the desired behavior as explained in this paper. In Indonesia, research relating to the complicated issue of financial statements-and the representation of these (including their reporting)-is seldom add...
p>Corporate Social Responsibility (CSR) is the liability of an organization that not only provide goods and services that are good for society, but also maintain the quality of the social environment and physical, and also give contribute to community welfare which they are life. The disclosure of corporate social responsibility become a liability...
This paper offers an overview of theoretical concept of tax compliance by using epistemology nature of civilization framework. Tax compliance in many economic perspective based on the Allingham and Sandmo (1972) theory, while psychological are more inclined to use theory of planned behavior (TPB) (Ajzen, 1991). Although many researchers have tried...