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Menampilkan 1–8 dari 8 artikel
EPISTEMOLOGICAL BASIS OF ACCOUNTING: A PHILOSOPHICAL CRITICISM
Wahdi, Nirsetyo
; Gusmao, Cristino
; S. Amaral, Adolmando
; Luhgiatno, Luhgiatno
; Santoso, Aprih
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 20
, No 2
(2025)
Current accounting tends to be more materialistic, selfish, and secular because it strongly emphasizes material and value-free accounting. Numerous examples of anomalies and manipulation of financial statements carried out by accountants that demonstrate these characteristics are evidence. This problem is exacerbated by the assumption that humans are homo economicus who are opportunistic, greedy, and selfish. This raises a key question about the character of accountants and accounting science. A...
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EXPLORING THE ROLE OF BLOCKCHAIN TECHNOLOGY IN ENHANCING FINANCIAL STATEMENT TRANSPARENCY THROUGH TRIPLE-ENTRY ACCOUNTING: A SYSTEMATIC LITERATURE REVIEW
Dewayanto, Totok
; Irmadhani, Aldina Syifa Nur
; Luhgiatno, Luhgiatno
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 20
, No 1
(2025)
This research examines the potential of blockchain technology and Triple-Entry Accounting (TEA) in improving financial statement transparency, replacing the double-entry system that is vulnerable to manipulation. Blockchain-based TEA enables encrypted and real-time immutable records, as well as integration with smart contracts for process automation and efficiency. Through the Systematic Literature Review method, an analysis of 30 articles shows that blockchain and DLT improve data reliability a...
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FRAUD DETERMINANTS MODERATED BY INDIVIDUAL MORALITY
Paramita, Patricia Dhiana
; Luhgiatno, Luhgiatno
; Adhi, Daniel Kartika
; Nurkholik, Nurkholik
; Wahyuningsih, Panca
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 19
, No 2
(2025)
This study took the object in the Public Accounting Firm (KAP) in Semarang City, where there is a phenomenon of increasing fraud intensity among public accountants which is motivated by increasing pressure, opportunity and rationalization among them. The purpose of this study is to determine the impact of pressure, opportunity and rationalization partially and simultaneously on fraud, to find out whether individual morality strengthens the impact of pressure, opportunity and rationalization part...
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Pengaruh Motivasi dan Kemampuan Terhadap Kinerja
Luhgiatno, Luhgiatno
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 1
, No 1
(2006)
This research study it’s about motivation and capability to work activity at PT. Gelora Fajar Farma. Research problem will be discuss is: 1) How for worker motivation to the work activity. 2)How for worker capability influence to the work activity. 3) How for worker motivation influence and capability to the work activity.The research used 2 models simple regression and 1 model doubled analysis. First model motivation variable as independent variable and work activity variable as dependent varia...
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