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<![CDATA[AKSELERASI PERAN TEKNOLOGI DALAM AUDIT SAAT COVID-19 ]]>
<![CDATA[Made Dudy Satyawan]]>;
<![CDATA[Ni Nyoman Alit Triani]]>;
<![CDATA[Merlyana Dwinda Yanthi]]>;
<![CDATA[Cantika Sari Siregar]]>;
<![CDATA[Ambar Kusumaningsih]]>;
<![CDATA[Halil Paino]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 12, No 1 (2021): Jurnal Akuntansi Multiparadigma (April 2021 - Agustus 2021) ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2021.12.1.11
<![CDATA[Abstrak - Akselerasi Peran Teknologi dalam Audit Saat Covid-19Tujuan Utama - Penelitian ini bertujuan mengulik respon adaptif auditor saat pandemi Covid-19 yang berdampak pada peran teknologi dalam membentuk perilaku kerja.Metode - Penelitian ini menggunakan metode kualitatif pendekatan studi kasus. Beberapa partner kantor akuntan publik dan auditor senior menjadi informan dalam penelitian ini.Temuan Utama – Penelitian ini menunjukkan bahwa auditor merespon pandemi Covid-19 sebagai peristiwa yang membutuhkan adaptasi. Pada masa pandemi Covid-19, solusi yang dipilih auditor antara lain penggunaan sentuhan teknologi dalam melakukan pengujian. Selain itu auditor juga menggunakan sumber daya teknologi pada tahap perencanaan dan pelaksanaan audit dengan prosedur alternatif.Implikasi Teori dan Kebijakan - Pemanfaatan teknologi meminimalkan keterbatasan audit saat pandemi. Implikasi lainnya berupa hikmah kesadaran bagi auditor akan transformasi era konvensional pelaksanaan kerja auditor akan tergantikan oleh metode dan teknik audit yang serba digital berteknologi tinggi.Kebaruan Penelitian - Fenomena pandemi covid-19 mengakselerasi adaptasi teknologi pada lingkungan kerja audit eksternal. Abstract - Accelerating the Role of Technology in Audit During Covid-19 PandemicMain Purpose - This study aims to examine the adaptive response of auditors during the Covid-19 pandemic.Method - This study uses a qualitative case study approach. Several partners of public accounting firms and senior auditors became the informants.Main Findings - This study shows that auditors respond to the Covid-19 pandemic as an event that requires adaptation. During the Covid-19 pandemic, auditors should include the use of a touch of technology in conducting testing. In addition, auditors also use technology resources at the planning and implementation stages of audits with alternative procedures.Theory and Practical Implications - The use of technology minimizes the limitations of auditing during a pandemic. In addition, the implementation of auditors' work will be replaced by high-tech digital audit methods and techniques.Novelty - The phenomenon of the covid-19 pandemic has accelerated the adaptation of technology to the external audit work environment.]]>
<![CDATA[MEMAKNAI SISI AKUNTANSI SUMBANGAN KEAGAMAAN MASYARAKAT HINDU BALI ]]>
<![CDATA[Ni Nyoman Alit Triani]]>;
<![CDATA[Made Dudy Satyawan]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 7, No 2 (2016): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.18202/jamal.2016.08.7019
<![CDATA[Abstrak : Memaknai Sisi Akuntansi dari Sumbangan Keagamaan Masyarakat Hindu Bali.Tujuan penelitian ini adalah memaknai sudut pandang masyarakat Hindu-Bali dalam piturunan (iuran bersama untuk pembangunan tempat sembahyang). Hal ini didasari oleh fungsi tempat sembahyang sebagai jembatan komunikasi sepiritual antara Tuhan dan manusia. Penelitian ini menggunakan pendekatan wawancara dengan bersandar pada paradigma interpretif. Hasil dari penelitian ini adalah adanya hubungan selaras antara kasta dan kemampuan ekonomi dengan jumlah piturunan. Hal ini terjadi karena sifat dari tatana fungsi arsitektur tempat sembahyang yang sangat beragam, mengikuti tingkat kasta. Implikasinya, akuntansi pada piturunan memiliki sifat yang lebih kompleks.Abstract: Interpreting Accounting Side of Balinesse-Hindu Society Religious Donations. The dim of this research is to interpret the Balinese-Hindu society view on piturunan (colletion of donation for contructing praying place). This is founded by the function of pura or praying plase as spiritual communication bridge between God and human. This research uses interview that is standarized on interpretive paradigm. The results shows that there is linear relationship between castes and economic ability with the piturunan amount. This happens due to the order of architecture function that varies respectively with its casies. follow the caste level. The implication of this phenomenon is that accounting used in piturunan is more complex.]]>
<![CDATA[MENGUNGKAP KORUPSI MELALUI BUKTI AUDIT MENJADI BUKTI MENURUT HUKUM ]]>
<![CDATA[Made Dudy Satyawan]]>;
<![CDATA[Khusna Khusna]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 8, No 1 (2017): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.18202/jamal.2017.04.7048
<![CDATA[Abstrak: Mengungkap Korupsi Melalui Bukti Audit Menjadi Bukti Menurut Hukum. Tujuan penelitian ini adalah mengungkap bagaimana aparat penegak hukum memaknai bukti audit dalam mengungkap korupsi. Hal ini dilatarbelakangi kontroversi LHPKKN (yang dibuat oleh auditor negara) dalam persidangan tindak pidana korupsi sebagai bukti dokumen dalam pengadilan tipikor. Metode yang digunakan dalam penelitian ini adalah studi kasus. Penelitian ini menemukan bahwa LHPKKN tidak serta merta dapat diyakini oleh hakim karena merupakan salah satu alat dan bukan satu-satunya bukti yang digunakan dalam menetapkan keputusan tindak pidana korupsi. Bukti audit tidak semuanya dapat dijadikan sebagai bukti hukum. Abstract: Uncovering Corruption through Audits into Evidence under the Law. The purpose of this study is to reveal how law enforcement officers interpret audit evidence in uncovering corruption. This is underpinned by the LHPKKN controversy (made by the state auditor) in the hearing as evidence of documents in the Corruption Court. The method used in this research is case study. This research finds that LHPKKN is not necessarily believed by the judge because it is one of the tools and not the only evidence used in determining the decision of corruption. All of audit evidence can not be used as legal evidence.]]>
<![CDATA[DOUBLE DUTIES: PAJAK DAN SUMBANGAN KEAGAMAAN DALAM PERSPEKTIF MASYARAKAT HINDU BALI (Studi pada Wajib Pajak Orang Pribadi Umat Hindu Perantauan Asal Bali Di Sektor Tropodo Sidoarjo) ]]>
<![CDATA[Made Dudy Satyawan]]>;
<![CDATA[Lintang Venusita]]>
<![CDATA[ InFestasi Vol 10, No 2 (2014): DESEMBER ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v10i2.527
<![CDATA[This study aims to explore the practice of giving Punia Hindu Balinese community in Sidoarjo Tropodo. Phenomenological qualitative research approach that connects between the attitudes and behaviours of Hindus who pay taxes to fund events Punia and issuance of Government Regulation No. 60 in 2010 and other relevant tax laws. Dana Punia is a form of religious endowments to Hindus which is compulsory that can be deducted from income payments through Badan Dharma Dana Nasional. Techniques of data analysis consists of three stages: data reduction, data display, conclusion drawing and verification. The result of an interview shows that there are two groups of respondents having different views, the first group looked at double duties: Taxes and Religious Contribution as subjective norm for individuals to devout Hindus and dutifully fulfilling without being influenced by tax incentives. The concept of making sincere and honest awareness shapes individual attitudes and behaviour. The second respondent group has different views, rights and obligations of the same can be done in accordance with the knowledge that it is warranted. Utilization tax on funds paid Punia Hindus are justified and act according to informants would increase the impact on the honesty of taxpayers because there is no discrimination in the tax laws.]]>
<![CDATA[IDENTIFIKASI PERMASALAHAN TUNGGAKAN PAJAK BUMI DAN BANGUNAN (PBB) DI WILAYAH KABUPATEN MADIUN ]]>
<![CDATA[Dewi Prastiwi]]>;
<![CDATA[Made Dudy Satyawan]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 9 No 2 (2014) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[ABSTRAK Penelitian ini bertujuan untuk mengeksplorasi faktor-faktor yang menjadi penyebab timbulnya tunggakan Pajak Bumi dan Bangunan di wilayah Kabupaten Madiun. Undang-Undang No 28 Tahun 2009 tentang Pajak dan Retribusi Daerah, memperluas basis pajak seperti PBB yang dulunya merupakan pajak pusat dan sekarang dilimpahkan wewenang pengelolaannya menjadi pajak Kabupaten/kota. Pemerintah daerah berkepentingan untuk merumuskan kebijakan yang nantinya menjadi produk berupa peraturan daerah yang efektif dan efisien dalam memberikan pelayanan pada masyarakat. Penelitian kualitatif ini menggunakan pendekatan fenomenologi yaitu membaca fenomena, terkait adanya tunggakan PBB. Sumber data kualitatif berupa catatan lapangan hasil observasi, transkrip interviu mendalam (depth interview), dan dokumen-dokumen terkait berupa tulisan ataupun gambar. Teknik analisis data terdiri dari tiga tahap yaitu reduksi data, display data, penarikan kesimpulan serta verifikasi. Analisis hasil wawancara mendalam diketahui penyebab timbulnya tunggakan antara lain: rekonsiliasi data objek PBB antara KPP Pratama dengan Dispenda belum memadai, pemuktahiran data peralihan kepemilikan objek pajak melalui proses kantor notaris PPAT dan pembayaran PBB terutang lewat perbankan perlu diintergerasikan dengan database dispenda, dan karakteristik wajib pajak yang dipengaruhi oleh kesadaran dalam membayar PBB.]]>
<![CDATA[EVALUATION OF OBSTACLES TO TAXPAYER EXTENSIFICATION OF MICRO, SMALL AND MEDIUM ENTERPRISES IN GUBENG DISTRICT, SURABAYA CITY AFTER THE ENFORCEMENT OF GOVERNMENT REGULATION NUMBER 46 OF 2013 ]]>
<![CDATA[Lintang Nahdya Putri]]>;
<![CDATA[Made Dudy Satyawan]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 1 No. 1 (2016): Berkala Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v1i1.1696
<![CDATA[This study aims to evaluate extensification activities after the enactment of PP No. 46 of 2013 at KPP Pratama, Gubeng City of Surabaya. There are three ways to carry out extensification activities. The methods are to visit the location of MSMEs (Micro, Small, Medium Enterprises), collect data on owners from MSMEs, and provide a letter of application for registration. Data collection techniques using interviews and documentation. Then, the data were analyzed using source and theory triangulation. The results of this study conclude that there are factors that become obstacles to extensification activities at KPP Pratama Gubeng Surabaya City, namely being less active in carrying out extensification activities, SME owners avoidance when extensification activities take place, and MSME owners lack an understanding of taxes.]]>
<![CDATA[Forensic Accounting as Antibiotic for Pressing Corruption Infection in Indonesia ]]>
<![CDATA[Ghusti Ayu Criestiant Rolihlahla]]>;
<![CDATA[Made Dudy Satyawan]]>;
<![CDATA[Ni Nyoman Alit Triani]]>
<![CDATA[ Journal of Economics, Business, & Accountancy Ventura Vol 20, No 2 (2017): August - November 2017 ]]>
Publisher : <![CDATA[STIE Perbanas Surabaya ]]>
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DOI: 10.14414/jebav.v20i2.1123
<![CDATA[Effectiveness of corruption cases aimed at making the corrupt severely punished in a court of corruption and bring the deterrent effect for public officials who intend to engage in corruption. This study aims to explain the depth of the role of forensic accounting as well as how it applied in the handling and disclosure of corruption cases in Indonesia. The hope of forensic accounting can be accepted and applied by all auditors general inspectorate at the ministry/government agencies at both central and local levels, so that corruption can be detected early on using the science of forensic accounting. This study uses a qualitative methodology with an interpretive approach, with key informants from the Directorate Investigator and Special Economic Crime, the Criminal Investigation Police, KPK, as well as the Financial and Development Supervisory Agency. The result of this study indicates that the forensic accounting interpreted as potent antibiotics to suppress the rampant corruption in Indonesia. Investigation method often used investigator/auditor using forensic accounting knowledge to produce valid evidence in court corruption, including documentary evidence of the state audit the calculation of financial loss and statement of experts (auditors) in the corruption trial.]]>
<![CDATA[ANALISIS PENGARUH INTERVENSI MANAJEMEN TERHADAP EFEKTIFITAS HUBUNGAN KOMITE AUDIT DAN AUDITOR EKSTERNAL DALAM AUDIT UMUM LAPORAN KEUANGAN PERUSAHAAN PUBLIK ]]>
<![CDATA[Made Dudy Satyawan]]>
<![CDATA[ Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 6, No 2: Oktober 2013 ]]>
Publisher : <![CDATA[LPPM Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/pamator.v6i2.3093
<![CDATA[This research discovery result is known that Management intervention has significant influences to the relation effectiveness, but the relation direction is on the sign contrary or positive to the first prediction. Positive response from the respondents tends to be based on the following consideration : 1) Reality condition of public company ownership structure in Indonesia is still dominated or concentrate on the company founder families, 2) there has not been existed clear separation between ownership and company control which is registered in BEI so that the company management exists on the owner control majority, 3) Agency theory is developed in the country where the stock market condition has been improved compared with Indonesia, and historically has different society cultural background.]]>
<![CDATA[Menciptakan Mutu Perguruan Tinggi (Higher Educations) Berskala Internasional Melalui Strategi Penerapan Tata Kelola Universitas Yang Baik (Good University Governance) ]]>
<![CDATA[Pujiono Pujiono]]>;
<![CDATA[Made Dudy Satyawan]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 3 No 1: AKRUAL: JURNAL AKUNTANSI (OKTOBER 2011) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jaj.v3n1.p59-69
<![CDATA[AbstractThis study sought to strip the university in the era of globalization, and the application of good governance. Globalization has changed the university (colleges) that exist in the world vying to become world class University. Most universities (colleges) in Indonesia have transformed itself from the university for teaching to be research university. Several models of approaches can be adopted to implement good governance in the face of global challenges that can be done through a model or framework of bureaucratic, political, collegial, and symbolic. Besides the university (college) should be able to guarantee transparency, accountability, rensponsive, reponsibility, independency, and fairness as well as other additional principle should be in accordance with the vision and mission of the university.]]>
<![CDATA[Pengaruh Karakteristik Usaha Wajib Pajak Badan Terhadap Tingkat Kepatuhan Berdasarkan Pengukuran Reporting Compliance (Studi Pada Kantor Pelayanan Pajak Pratama Surabaya Sawahan) ]]>
<![CDATA[Umy Anisari Khulsum]]>;
<![CDATA[Made Dudy Satyawan]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 6 No 1: AKRUAL: Jurnal Akuntansi (Oktober 2014) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jaj.v6n1.p33-51
<![CDATA[AbstractTax is important source of state revenue for national development. One factor affecting tax revenue increase is tax payer compliance. Self assessment system that applied in Indonesia enable tax payer makes reporting non-compliance. Based on previous research conducted before tax reform 2007, many factors influence taxpayer compliance, one of them is characteristic of business. This study aims to determine the influence of business characteristics corporate tax payer toward level of compliance based on reporting compliance measurement after tax reform 2007. Characteristics of business corporate tax payers in this study include market orientation and business structure. This research method is quantitative. This study was conducted on the tax payer that registered in KPP Pratama Surabaya Sawahan. The analysis technique used is multiple linear regression. The results showed that variable market orientation affect level of compliance based on reporting compliance measurement. But, variables business structure does not affect level of compliance based on reporting compliance measurements.]]>
