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All Journal Jurnal Akuntansi Multiparadigma Infestasi JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Akuntansi Aktual
Basuki Basuki
Universitas Airlangga
Economics, Econometrics & Finance Social Sciences

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Profesi auditor bagi mahasiswa akuntansi: sebuah studi eksploratoris Hemas Suryaningrum; Basuki Basuki
Jurnal Akuntansi Aktual VOLUME 8, NOMOR 2, JULI 2021
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v8i22021p129

Abstract

AbstractThis study aims to understand accounting students’ perceptions to become auditor permanently. An exploratory qualitative approach was used to investigate the topic through in-depth interviews with 10 final-year accounting undergraduate students. The results show that students have relatively similar insights about the auditor profession that is considered as a heavy job with a high level of stress and workload. However, students perceive that this profession can be taken into account as an option of a permanent job in the long term.AbstrakPenelitian ini bertujuan untuk mengetahui pandangan mahasiswa akuntansi tentang profesi auditor sebagai pekerjaan tetap. Pendekatan kualitatif eksploratoris digunakan dengan melakukan wawancara mendalam pada 10 mahasiswa akuntansi tingkat akhir yang telah memenuhi kriteria informan. Hasil menunjukkan bahwa mahasiswa akuntansi berpandangan relatif sama mengenai profesi auditor, terutama pandangan bahwa profesi auditor merupakan pekerjaan yang berat dengan tingkat stress dan workload yang tinggi. Namun, mahasiswa memandang profesi auditor sebagai sebagai pilihan pekerjaan tetap mereka dalam jangka waktu panjang.
FONDASI AKUNTABILITAS KEMITRAAN CORPORATE SOCIAL RESPONSIBILITY: PERSPEKTIF KOSMOLOGI GHAZALI Ade Manggala Hardianto; Basuki Basuki; Bonnie Soeherman
Jurnal Akuntansi Multiparadigma Vol 13, No 1 (2022): Jurnal Akuntansi Multiparadigma (April 2022 - Agustus 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.13.1.08

Abstract

Abstrak - Fondasi Akuntabilitas Kemitraan Corporate Social Responsibility: Perspektif Kosmologi GhazaliTujuan Utama - Penelitian ini bertujuan untuk mendalami kolaborasi akuntabilitas kemitraan CSR dari perspektif kosmologi Ghazali.Metode - Penelitian ini menggunakan kombinasi metode penelitian tindakan dan refleksi pemikiran Al Ghazali. Beberapa pihak yang terlibat dalam program kemitraan CSR menjadi informan dalam penelitian ini.Temuan Utama - Temuan penelitian ini menghasilkan pondasi akuntabilitas kolaborasi kemitraan CSR. Fondasi ini dimulai dari kesadaran bahwa manusia harus memahami sang pencipta, serta peran dan fungsi keberadaannya di dunia. Selain itu, akuntabilitas kemitraan CSR harus dibangun untuk menciptakan tindakan yang adil bagi masyarakat, lingkungan, dan keuntunga.Implikasi Teori dan Kebijakan – Akuntabilitas kemitraan CSR harus mempertimbangkan manfaat tindakan kolektifitas. Manfaat ini adalah meringankan beban tanggung jawab, adil dan sejahtera sebagai tanggung jawab bersama.Kebaruan Penelitian - Rasa kemanusiaan yang bersumber dari hati dapat dipergunakan untuk membangun kolaborasi akuntabilitas kemitraan CSR. Abstract - Fundamentals of Corporate Social Responsibility Partnership Accountability: Ghazali: Cosmological PerspectiveMain Purpose - This study aims to explore the collaborative accountability of CSR partnerships from the perspective of Ghazali's cosmology.Method - This research uses action research methods and Al Ghazali's reflection. Several parties involved in the CSR partnership program became informants in this study.Main Findings - The findings of this study resulted in the accountability foundation of CSR partnership collaboration. This foundation starts from the realization that humans must understand the creator and the role and function of his existence in the world. In addition, the accountability of CSR partnerships must be built to create appropriate actions for society, the environment, and profits.Theory and Practical Implications – The accountability of CSR partnerships must consider the benefits of collective action. This benefit lightens the burden of responsibility, fair and prosperous as a shared responsibility.Novelty - Humanity that comes from the heart can be used to build collaborative CSR partnership accountability.
PURPOSE AND DIRECTION OF FUTURE RESEARCH IN MANAGERIAL HONESTY Dwi Rendra Adi Putrawijaya; Ni Wayan Sulastri; Basuki Basuki
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 15 No 1 (2017)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v15i1.6874

Abstract

The ultimate objective of this study is to describe a big picture of managerial honesty research that had been done in last decade. Moreover, the result of this research is aiming to provide an opportunity to continue the research on this particular topic. This archival study was held based on 21 research subjecting in managerial honesty, particularly in budgeting.Research that can be developed in this sphere is related to economic and psychological factors that affect conflict within the organization. Specifically, this research plan seeks to outline the economic and psychological factors affecting the competition. Furthermore, the research plan seeks to distinguish models from the competition and analyze their impact on management tendencies in conducting honesty in addition to economic incentives to lie. The model is here: first, the model that involves economic pressures and the second is a model that raises competition among participants without changing the number of monetary incentives. Keywords: Managerial Honesty, Budgetary Slack, Honesty on Budgeting
SIAPKAH AUDITOR MENGHADAPI ERA DIGITALISASI 4.0? Akie Rusaktiva Rustam; Basuki Basuki; I Made Narsa
Jurnal Akuntansi Multiparadigma Vol 13, No 3 (2022): Jurnal Akuntansi Multiparadigma (Desember 2022 - April 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2022.13.3.38

Abstract

Abstrak – Siapkah Auditor Menghadapi Era Digitalisasi 4.0?Tujuan utama – Penelitian ini berupaya untuk mengetahui seberapa siap profesi audit menghadapi persaingan digitalisasi 4.0.Metode – Penelitian ini menggunakan metode in depth interview. Adapun informan penelitian adalah tujuh orang informan dengan berbagai latar belakang auditor.Temuan Utama - Profesi audit belum sepenuhnya siap menghadapi revolusi industri. Ketidaksiapan ini disebabkan kualitas SDM yang belum mumpuni serta dukungan sarana prasarana yang kurang memadai. Selain itu, penerapan big data masih belum optimal.Implikasi Teori dan Kebijakan – Auditor harus memiliki strategi untuk bisa beradaptasi di era digitalisasi 4.0. Strategi yang bisa dilakukan adalah kemauan dan tekad yang kuat untuk mempelajari ilmu di luar akuntansi.Kebaruan Penelitian – Penelitian ini melihat lebih dalam kesiapan auditor dalam menghadapi era digitalisasi 4.0. Abstract – Are Auditors Ready to Face the Digitalization 4.0 Era?Main Purpose - This study seeks to determine how ready the audit profession is to face digitalization 4.0 competition.Method – This study uses the in-depth interview method. The research informants are seven informants with various auditor backgrounds.Main Findings - The audit profession is not yet fully prepared for the industrial revolution. This unpreparedness is due to the unqualified quality of human resources and inadequate infrastructure support. In addition, the implementation of big data is still not optimal.Theory and Practical Implications – Auditors must have a strategy to adapt to the digitalization 4.0 era. The strategy that can be implemented is a strong will and determination to learn knowledge outside of accounting.Novelty – This study looks deeper into auditor readiness in the digitalization 4.0 era.
Sharia Fintech to Create Crowdfunding Donations for Islamic Boarding Schools Robiatul Auliyah; Basuki Basuki
InFestasi Vol 18, No 2 (2022): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v18i2.17940

Abstract

The objective of this study was to export the application of sharia fintech to create crowdfunding donations (CFD) for Islamic boarding schools in productive business activities in terms of S-O-R theory. The Discourse Analysis (DA) approach was used to see the discourse on the websites of Kitabisa.com, Republika, Youtube, and journals and strengthened by 2 informants, including Ahmad (pseudonym) who was an expert in sharia, and Mrs. Ayu as a business player who donated money through the website. The code determination used NVIVO 12 and XMind software in linking the code to obtain meaning in each code. The results of this study found that a stimulus that uses technology to raise donations is supported by a quality web so that transactions are more comfortable. The organism code consists of simple, responsible, and viral, there are four codes, namely, the message is unique and interesting as a category of simple. Responsible, there is a code of transparency and virality expressed in the stories of donors who are told in response to giving opportunities for goodness, hearts becoming peaceful, fields of reward, and being able to build the economy. Research on CFD in Indonesia is rarely conducted in Islamic boarding schools. Previous research mainly discussed CFD for social interests, while this study discussed donations for productive business interests for Islamic boarding schools to support government programs to have excellent products and generate santriprenuers.
Co-Authors Ade Manggala Hardianto Akie Rusaktiva Rustam Bonnie Soeherman Dwi Rendra Adi Putrawijaya Hemas Suryaningrum I Made Narsa Ni Wayan Sulastri Robiatul Auliyah