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All Journal Jurnal Reviu Akuntansi dan Keuangan EkoBis ( Ekonomi & Bisnis ) JURNAL ECONOMIA Jurnal Bisnis dan Manajemen Jurnal Keuangan dan Perbankan Jurnal Ekonomi Modernisasi Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen International Journal of Local Economic Governance Jurnal Ilmiah Administrasi Publik The International Journal of Accounting and Business Society JABE (Journal of Accounting and Business Education) Jurnal Bina Praja Jurnal Akuntansi Aktual Jurnal Ekonomi dan Bisnis Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) International Journal of Economics, Business and Accounting Research (IJEBAR) The Indonesian Journal of Accounting Research Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmiah Akuntansi Peradaban Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen ABM: International Journal of Administration, Business and Management Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI) Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Roekhudin, Roekhudin
Universitas Brawijaya
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mathematics Social Sciences Other

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Theory of Reasoned Action sebagai Prediktor Whistleblowing Intention Pengelola Keuangan di Institusi Pendidikan Natawibawa, I Wayan Yeremia; Irianto, Gugus; Roekhudin, Roekhudin
Jurnal Ilmiah Administrasi Publik Vol 4, No 4 (2018): Jurnal Ilmiah Administrasi Publik
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (13.531 KB)

Abstract

Penelitian ini menganalisis persepsi pengelola keuangan dalam lembaga sekolah terhadap tindakan whistleblowing yang berlandaskan pada Theory of Reasoned Action (TRA). Populasi berjumlah 214 orang yang terdiri dari 24 orang kepala sekolah, 97 orang wakil kepala sekolah, 22 orang kepala tata usaha, 32 orang bendahara, dan 39 orang pegawai administrasi keuangan di SMA/SMK/MA Negeri se – Kota Malang. Penelitian ini menggunakan teknik sampling sensus. Pengumpulan data mengunakan kuesioner. Kuesioner yang kembali dan terisi dengan lengkap adalah sebanyak 192 buah. Teknik analisis regresi berganda digunakan dalam penelitian ini. Hasil penelitian menunjukkan bahwa sikap terhadap whistleblowing dan norma subyektif berpengaruh positif terhadap whistleblowing intention.
SELF-EFFICACY AND CONTROLLABILITY AS WHISTLEBLOWING INTENTION PREDICTORS OF FINANCIAL MANAGERS IN EDUCATIONAL INSTITUTIONS Natawibawa, I Wayan Yeremia; Irianto, Gugus; Roekhudin, Roekhudin
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2018: JTAKEN Vol. 4 No. 2 Desember 2018
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v4i2.213

Abstract

Whistleblowing policy is considered as an effective technique in an investigation audit that is useful for the organization to avoid losses due to fraud. However, employees who intend to report fraud encounter ethical dilemma. Whistleblowing is a behavior that respects honesty, but is also a beha-vior that can possibly compromise organizational loyalty. The objective of this research is to analyze factors influencing whistleblowing intention of financial managers in school organization by understanding the action based on decomposed theory of planned behavior (DTPB). Data were collected through questionnaires that were distributed to financial managers of school organizations, particularly principals, vice-principals, administration heads, treasurers, and financial administration employees of public senior high schools, vocational high schools, and Islamic high schools in Malang City. Research population comprised of 214 persons. Response rate was 89.72%, or there were 192 questionnaires that were duly completed. The analysis method employed was multiple regression. Two independent variables were observed in this research, namely self-efficacy and controllability, while only one dependent variable was examined, namely whistleblowing intention. Result of the research shows that self-efficacy and controllability have positive effect on whistleblowing intention, entailing that whistleblowing intention of employees will increase when they possess self-confidence and strong intention to conduct whistleblowing.
Determinant of Taxpayer’s Behavioral Intention to Use ­E­System in Taxation Surmayanti, Reni; Sudarma, Made; Roekhudin, Roekhudin
Jurnal Reviu Akuntansi dan Keuangan Vol 7, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (801.741 KB) | DOI: 10.22219/jrak.v7i2.17

Abstract

Determinant of Taxpayer’s Behavioral Intention to Use ­E­System in Taxation. The purpose ofthis research is to examine the effect of attitude, subjective norms, perceived behavior control,perceived usefulness, perceived ease of use, self-efficacy and amount of information towardstaxpayer’s behavioral intention to use e-system in taxation. This research was conducted in KPPPratama Kuala Tungkal. Data collection method used is survey method by spreading the questionnaire. The sample of research is Personal Taxpayer (WPOP) who use e-system. Data analysis using Partial Least Square (PLS) with warpPLS software version 3.0. This research foundthatattitude, subjective norms and perceived behavior control does not affect the taxpayer’sbehavioral intention to use e-system in taxation. Perceived usefulness, perceived ease of use,self-efficacy and amount of information affects the taxpayer’s behavioral intention to use esystem in taxation.Keywords: Behavioral intention, e-system, Personal Taxpayer (WPOP).
THE “Green” TERM AND ACCOUNTING EDUCATION Khairin, Fibriyani Nur; Sukoharsono, Eko Ganis; -, Roekhudin -; Hariadi, Bambang -
The International Journal of Accounting and Business Society Vol 28, No 2 (2020): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2020.28.2.1

Abstract

AbstractPurpose – This paper aims to uncover the meaning of "green" through the point of view of accounting educators.Design/methodology/approach – Ecophenomenology is used as a methodology to uncover the meaning of “green” by involving three professors from several universities in Indonesia who focus on sustainability and green accounting as informants.Findings – This research shows that accounting educators provide a deeper meaning related to green, which in addition to considering the triple bottom line (3P) concept also includes values/beliefs as spiritual elements in it. "Green" is specifically interpreted as a process of harmony in life.Practical Implications – Finding of this research contributes to construct green accounting education’s form that not only focuses on the concept of business with 3P aspects but there is a spiritual aspectalization, so that accountants resulting from such education have a holistic view of their environment.Originality/value – Terminology in the field of green accounting is experiencing rapid development both in terms of meaning and new terms that emerge. Not much research has paid attention to the definition and meaning of the term yet, especially the term "green" itself. Whereas, the term and it’s meaning might impact to the development of green accounting education.Keywords – Accounting, Ecophenomenology, Education, Sustainability, TerminologyPaper Type – Research Paper
THE SHAPE OF ASSIKO’ KANA (Hybrid Contract) ON MAKASSAR NATIVES : ETHNOMETHODOLOGY PERSPECTIVE Syah, Sultan -; Sukoharsono, Eko Ganis; Saraswati, Erwin -; -, Roekhudin -
The International Journal of Accounting and Business Society Vol 28, No 1 (2020): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2020.28.1.1

Abstract

ABSTRACTPurpose — The purpose of this research is to discuss the accounting shari’a in assikko’ kana (hybrid contract) applied by Makassar natives by interpreting the existence of accounting in the trade activity area.Design/methodology/approach — In order to determine the existence of accounting, this research uses a qualitative method by using the ethnomethodology approach.Findings —  The result reveals that accounting is the accountability process of economic, social, cultural, and religious aspects of the trade activities, which also can be found in the kalula[1] system. The research also finds that the trade actors are highly committed to trusting each other even though they incur losses. Thus this indicates that sociability becomes their priority. In addition, there is one more important factor so-called papalele (shareholders) whos contribute to the run of activities.Practical Implications —  Banking, financial companies, and Islamic finance including capital owners can benefit from the preparation of assikko’ kana (hybrid contracts) so that the contracts made do not conflict with the prevailing Islamic ShariaOriginality/value —  a hybrid contract form applied to the flying fish fishermen community (patorani) is the result of acculturation between local culture and Islamic law. What's interesting is that the majority of Islamic banking and financial products and services are hybrid contracts, but the source of funding is still sourced from local investors (papalele). This paper tries to make a reality in the patorani community in establishing Sharia parameters, about how to combine more than one contract in one transactionKeywords Accounting Shari’a, Hybrid Contract, PatoraniPaper Type Research paper 
THE EFFECT OF OWNERSHIP STRUCTURES AND CEO POWER TO CSR PERFORMANCE MODERATED BY PROFITABILITY Rachmawati, Ayu; Roekhudin, Roekhudin; Prastiwi, Arum
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i2.2485

Abstract

Effect of Ownership Structures and CEO Power to CSR Performance Moderated by Profitability. This study aimed to analyze effects which affect CSR Performance in Indonesia’s companies. Ownership structures which are used in this study are family ownership and managerial ownership in a company. Samples are companies listed in Indonesia Stock Exchange (IDX) in 2017-2019, selected using probability sampling technique and purposive sampling method. Secondary data used and collected from Sustainability Report in every selected company. Data were analyzed by SPSS 26.0. This study found that family ownership in public companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019, except companies engaged in finance support the realization of CSR Performance. This study does not support that managerial ownership and CEO power affect CSR Performance. Profitability strengthens the positive relationship of managerial ownership to CSR Performance, but does not support that profitability strengthens the positive relationship of family ownership and CEO power to CSR Performance. Keywords: CSR Performance, Ownership Structure, CEO Power, Profitability
Committee of Sponsoring Organization of the Treadway Commission (COSO) Framework as a Control Framework Construction Internal Sharia Based Djasuli, Mohamad; Triyuwono, Iwan; Purwanti, Lilik; Roekhudin, Roekhudin
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4386

Abstract

COSO internal control Framework is an operational activity that is widely used for more effective and efficient performance. The purpose of this study is to analyze internal control based on the COSO Framework concept and the concept of Islamic sharia and a comparison between the two. The method used in this research is descriptive qualitative with a database of phenomena and the substance of the meaning of the phenomenon. The findings in this study that the COSO Framework as an internal control system that is proven to be effective and can uncover various cases of violations that occur in the world, both at the organizational and government scale. In principle the COSO Framework 's internal control concept based on the principle of distrust of the organizational hierarchy (management, board of directors, employees, shareholders) . On the other hand, the concept of internal control based on the concept of Islamic sharia is based on aspects of one's spirituality and religiosity (tawhid and taqwa). The concept of Islamic internal control is not based on fear of rule of law, control, people should have faith that everything they do is supervised by God and will be accounted for in life after life with inner awareness. Comparison of the concept of internal control between COSO Framework and Islam in principle are not contradictory, but the concept of Islamic internal control is complementary and fills the empty space in the COSO internal control concept. Tawhid and Taqwa are the first foundations of the COSO Framework which will have a major impact on the successful implementation of the COSO Framework within the organization or institution to prevent everyone in every element in the organization and institution from doing bad or wrong things.
FAKTOR-FAKTOR YANG MEMPENGARUHI KESIAPAN PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL PADA PEMERINTAHAN DAERAH Alfonsus Jantong; Nurkholis Nurkholis; Roekhudin Roekhudin
Jurnal Bisnis dan Manajemen Vol 5, No 2 (2018): Jurnal Bisnis dan Manajemen Volume 5 Nomor 2 Tahun 2018
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (425.512 KB) | DOI: 10.26905/jbm.v5i2.2389

Abstract

The objective of this study is to analyze the readiness of local government in applying accrual-based governmental accounting standard. The effect of training, mentoring on human resource and the effect of human resource’s quality, organizational commitment, and infrastructure on the readiness of the application of accrual-based governmental accounting standard are analyzed through positivist approach. The data is collected from 104 respondents through questionnaires distributed to SKPDs (local government agencies) working in accounting and to treasurers. The data is then analyzed using multiple regression method. The results show that training and mentoring positively affect the quality of human resource. The quality of human resource and infrastructure do not affect the readiness of accrual-based governmental accounting standard application. The quality of human resource, organizational commitment, and infrastructure simultaneously affect the readiness of accrual-based governmental accounting standard application. This research proves that local government of Manggarai, in terms of human resource and infrastructure, is not ready. The organizational commitment of Regency of Manggarai is ready to apply accrual-based governmental accounting standard DOI : https://doi.org/10.26905/jbm.v5i2.2389
Firm Value Predictor and the Role of Corporate Social Responsibility Ismi Farida Siregar; Roekhudin Roekhudin; Lilik Purwanti
Jurnal Keuangan dan Perbankan Vol 22, No 3 (2018): July 2018
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v22i3.1804

Abstract

The firm value was an important part of the company to survive in the business world. The right decision to maximize capital had implications for increasing the firm value with the collaboration between management and owners. We examined the effect of managerial ownership, profitability, and firm size toward firm value. Also,  we examined the moderation role of Corporate Social Responsibility (CSR) disclosure in strengthening the effect of managerial ownership, profitability, and firm size on firm value. The analytical technique used the analysis of moderation regression. The research population was manufacturing company sub-sector of consumer goods industry listed in Indonesia Stock Exchange (IDX), and the sample was selected using purposive sampling technique with the number of samples observation for 14 companies. We found that managerial ownership and firm size had a negative effect on firm value. Profitability gave a significant positive effect on firm value. CSR disclosure proved to strengthen the relationship of profitability to firm value, but CSR weakens the relationship between managerial ownership and firm size toward firm value.JEL Classification: G32, M14DOI: https://doi.org/10.26905/jkdp.v22i3.1804
KEKAYAAN ITU "TAMPAK" SEPERTI BINTANG Sudrajat Martadinata; Made Sudarma; Roekhudin
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 2 No 1 (2014): Imanensi : Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34202/imanensi.2.1.2014.51-60

Abstract

Penelitian ini bertujuan untuk untuk mengungkap makna kekayaan yang terkandung dari “Istana Dalam Loka” dalam pandangan para pemerhati budaya Sumbawa. Penelitian ini menggunakan etnografi ala spradley sebagai metode. Temuan yang dihasilkan ialah bahwa kekayaan itu merupakan alat untuk lima hal. Kekayaan merupakan alat untuk beribadah kepada Tuhan, alat untuk menjaga hubungan baik dengan alam, alat untuk untuk menjaga hubungan baik dengan sesama manusia, alat untuk mendapatkan ilmu pengetahuan dan alat untuk memperoleh kesejahteraan hidup lahir batin.
Co-Authors - Rosidi Achmad Iqbal Alfonsus Jantong Alif Ilham Akbar Fatriansyah Annisa Rizkaninghadi Imansari Ardy Fariyansyah Arum Prastiwi Aspiaty A. Samiun Astri Dyastiarini Banu Witono Diyah Cipta Sari Diyah Cipta Sari Sari Eko Ganis Sukoharsono Erwin Saraswati Fibriyani Nur Khairin Gugus Irianto Hariadi, Bambang Hariadi, Bambang - I Wayan Yeremia Natawibawa I Wayan Yeremia Natawibawa Ismi Farida Siregar Iwan Triyuwono Joasenita Hornay Kartika Septiary Pratiwi Musa Kharisma Yuanita Mahanani Lilik Purwanti Lucy Sri Musmini Made Sudarma Made Sudarma Magdalena Magdalena Mohamad Djasuli, Mohamad Muhammad Razan Adinsa Bhagaskara Muhammad Rusydi Aziz Natawibawa, I Wayan Yeremia Natawibawa, I Wayan Yeremia Nining Ika Wahyuni Nurkholis * Nurkholis Nurkholis Purweni Widhianningrum Rachmawati, Ayu Ratna Raissa Malik Reni Surmayanti Rosidi Rosidi Sandy Mahendra Jaya Saraswati, Erwin - Sari Atmini Sudrajat Martadinata Surmayanti, Reni Sutrisno T Sutrisno T Syah, Sultan - Ujang Hamdani Unti Ludigdo Vina Zalfaa' Widya Yeney Prihatiningtias Wuryan Andayani Yeney Widya Prihaningtias Yesica Agustina Susanti Zaki Baridwan