Article Per Year (5 Year)
p-Index From 2019 - 2024
2.832
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi dan Bisnis E-Jurnal Akuntansi Universitas Udayana Jurnal Ekonomi dan Bisnis Jagaditha ACCOUNTABILITY Jurnal Akuntansi Multiparadigma AdBispreneur Kinerja: Jurnal Ekonomi dan Manajemen Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Jurnal Manajemen Bisnis Indonesia Accounting Journal The Indonesian Journal of Accounting Research Jurnal Syntax Transformation International Journal of Science and Society (IJSOC) Media Bina Ilmiah Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pariwisata Budaya: Jurnal Ilmiah Pariwisata Agama dan Budaya Relasi : Jurnal Ekonomi
Agus Fredy Maradona
Universitas Pendidikan Nasional
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Neuroscience Nursing Physics Public Health Social Sciences Transportation Other

Published : 19 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 19 Documents
Search

 1   2 
Eksplorasi dimensi spiritual dalam praktik pelaporan akuntansi sosial dan lingkungan di Bali Maradona, Agus Fredy
Indonesia Accounting Journal Vol 2, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.27990

Abstract

Social and environmental accounting has attracted growing attention from companies in Indonesia as these companies face an increasing pressure to report their social and environmental responsibilities to the public. Despite this trend, however, Indonesia lacks a social and environmental reporting model that is relevant to its business environment, i.e., a model that incorporates the spiritual dimension, and not merely the economics, social, and environmental dimensions. The main aim of this study was to explore the spiritual dimension of the social and environmental reporting practices of a tourism company in Bali. The exploration was based on Tri Hita Karana, a local societal value held by the people of Bali. This study employed a two-phase research approach, where the first phase focused on exploring the social and environmental reporting practices of the company, while the second phase centered on refining and assessing the applicability of this reporting model in other companies. The results of this study show that the appropriate model of social and environmental accounting for Indonesian companies should consist of four dimensions: economic, environmental, social, and spiritual. Among these dimensions, the implementation of the spiritual dimension in social and environmental accounting faces the greatest challenges.
A QUALITATIVE EXPLORATION OF HEURISTICS AND COGNITIVE BIASES IN AUDITOR JUDGEMENTS Maradona, Agus Fredy
ACCOUNTABILITY Vol 9, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.30634.9.2.2020.94-112

Abstract

Professional judgement is inherent in financial statement audits because various methods, techniques, or approaches prescribed in auditing standards do not provide auditors with detailed guidance or specific audit criteria. While auditors are expected to exercise their judgements based on careful reasoning, there is a possibility that they do not always follow such an approach and instead make their judgements using heuristics. This study aims to penetrate and reveal whether there are cognitive biases in the judgements of auditors and what heuristics lead to these biases. This study employs a qualitative research design and uses ethnomethodology as a research approach. Data were collected using in-depth semi-structured interviews with 15 auditors who were either partners, managers, seniors, or juniors at a public accounting firm. Using the heuristic-bias framework as a theoretical lens and based on an analysis involving data condensation, data display, and conclusion drawing and verification, this study identifies five types of biases that auditors can experience: jumping to conclusions, groupthink, representativeness, availability, and anchoring biases. The results of this study present practical implications for auditors, accounting professional associations, public accounting firms, and academic institutions. That is, the findings provide insights for formulating strategies aimed at raising auditors’ awareness about possible systematic errors, or biases, in professional judgements when auditors rely on heuristics as a simplifying judgement-making strategy.
Banking Product Marketing Strategy through Instagram Social Media in the Middle of the Covid-19 Pandemic I Kadek Arya Wibawa; Agus Fredy Maradona
Jurnal Ekonomi & Bisnis JAGADITHA Vol. 9 No. 1 (2022): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : Magister Manajemen, Program Pascasarjana, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.9.1.2022.76-81

Abstract

The banking industry, especially BPR, has been affected by the COVID-19 pandemic. BPR Lestari wrote in a release that their assets grew in the midst of a pandemic. It is known that this bank is quite active in using social media even before the COVID-19 pandemic emerged. The purpose of this study was to find out how to implement changes in marketing strategies from conventional to marketing strategies through social media, especially Instagram in the midst of the COVID-19 pandemic. In this study, the sampling technique used was purposive sampling. Using data analysis techniques carried out in four steps, namely data collection, data reduction, data presentation and drawing conclusions/verification. The research validity test is the source triangulation test. The result of this study reveals that BPR Lestari has made maximum use of social media Instagram in supporting its marketing process in the midst of this COVID19 pandemic. Instagram BPR Lestari can fulfill every stage of the 5A concept (Aware, appeal, ask, act, and advocate) Marketing 4.0. Where the indicator for the success of marketing 4.0, namely at the advocate stage, has been achieved by BPR Lestari, as evidenced by the recommendations made either directly or through the Instagram share feature voluntarily by the customers of this bank. It can be concluded that the role of Instagram social media and digital marketing transformation has made BPR Lestari survive in the midst of the pandemic and even experience an increase in its assets.
Do Individual Risk Attitudes, Experiences, and Organizational Cultures Influence the Conservatism of Indonesian Auditors? Agus Fredy Maradona
Jurnal Ilmiah Akuntansi dan Bisnis Vol 15 No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (398.264 KB) | DOI: 10.24843/JIAB.2020.v15.i01.p01

Abstract

This study examines the effects of individual risk attitudes, professional experiences, and organizational cultures on auditor conservatism in Indonesia. On the basis of a factorial survey involving 153 auditors in three major cities in Indonesia (Jakarta, Surabaya, and Denpasar), this study finds strong evidence that, compared with others, auditors with a lower tendency to take risks and those who have less professional experience tend to be more conservative when performing audit tasks. Nonetheless, this study does not find evidence of the influence of organizational culture on auditor conservatism. Overall, the findings of this study could be of interest to professional associations, regulatory bodies, and other policymakers in Indonesia and other countries as they attempt to constrain aggressive reporting through high-quality independent audits by public accountants in their jurisdictions. Keywords: Auditor conservatism, risk attitude, experience, organisational culture, auditing standards
Peran Intelijen Perpajakan dalam Meningkatkan Penerimaan Pajak I Gusti Putu Aditya Kusuma; Agus Fredy Maradona
E-Jurnal Akuntansi Vol 30 No 8 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i08.p05

Abstract

This study aims to explore the role of the tax intelligence unit in increasing tax revenues in Indonesia. This study employs a qualitative approach, particularly the case study method, using the Bali Regional Tax Office as a research setting. Through in-depth interviews and a data analysis that comprises of data condensation, data display, and conclusion drawing and verification, this study shows that the tax intelligence unit performs effectively in boosting tax revenues through three main steps: investigation, security, and accumulation. The findings of this study present substantial implications to the Indonesian tax authority in strengthening its tax intelligence and maximizing the tax revenues. Keywords: Tax; Tax Intelligence Unit; Investigation; Security; Accumulation.
Kenapa Wajib Pajak UMKM Enggan Membayar Pajak Penghasilan? Ni Putu Rossica Sari; Agus Fredy Maradona
E-Jurnal Akuntansi Vol 30 No 6 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i06.p17

Abstract

To boost tax revenues from the SMEs sector, the government has reduced the income tax rate for SMEs through the issuance of PP Number 23 of 2018. Nevertheless, in some regions, the tax revenues from the SMEs sector have, unexpectedly, decreased. The purpose of this study is to investigate the reasons for the lack of compliance by SME taxpayers, using the theory of planned behaviour as a theoretical framework. This study employed an exploratory design using a qualitative approach, in which the service areas of the Singaraja tax office served as the research setting. The results of this study show that the primary determinant of SME taxpayers’ compliance in paying income tax is the taxpayers’ consciousness concerning the importance of tax revenues for the country’s financial wellbeing. This finding provides significant implications for the Indonesian tax authority concerning their mission to increase the compliance level of SMEs taxpayers in fulfilling their tax obligations. Keywords: Taxpayer Compliance; SME; PP Number 23 Of 2018; Taxpayer Awareness; Theory Of Planned Behaviour.
AGGRESSIVE REPORTING BEHAVIOUR UNDER THE IMPLEMENTATION OF INDONESIAN ACCOUNTING STANDARDS Agus Fredy Maradona
Jurnal Akuntansi Multiparadigma Vol 11, No 1 (2020): Jurnal Akuntansi Multiparadigma (April 2020 - Agustus 2020)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2020.11.1.02

Abstract

Abstrak: Perilaku Pelaporan Agresif dalam Penerapan Standar Akuntansi Keuangan Indonesia. Penelitian ini bertujuan untuk menguji pengaruh ciri pribadi dan karateristik tugas terhadap perilaku agresif akuntan dalam menerapkan standar akuntansi keuangan. Penelitian ini menggunakan metode eksperimen dengan melibatkan 105 akuntan profesional sebagai partisipan. Hasil analisis menunjukkan bahwa perempuan-akuntan dan akuntan dengan karakter moral idealistik kuat, atau karakter relativistik lemah, memiliki kecenderungan lebih rendah untuk mengaplikasikan standar akuntansi secara agresif. Penelitian ini juga menemukan bahwa perilaku pelaporan akuntan cenderung lebih agresif ketika tingkat keseriusan masalah pelaporan keuangan yang dihadapi adalah rendah. Hasil penelitian ini memberi implikasi bagi penyusun standar akuntansi dan asosiasi profesi akuntansi dalam melaksanakan upaya mewujudkan praktik pelaporan keuangan berkualitas. Abstract: Aggressive Reporting Behaviour under the Implementation of Indonesian Accounting Standards. This research tries to assess the impact of personal and task-related characteristics on aggressive reporting behaviour under the implementation of Indonesian accounting standards. The study employs an experimental method involving 105 professional accountants. The results show that female accountants and accountants with stronger idealistic, or weaker relativistic, moral personalities are less likely to apply accounting standards aggressively. The study further indicates that accountants’ reporting behaviour tend to be aggressive when the severity of the financial reporting problem is low. Overall, these results present implications to accounting standard setters and professional associations in their collective efforts in ensuring high-quality financial reporting.
MENAKAR SKEPTISISME DALAM MEMBAYAR PAJAK DITINJAU DARI PERSPEKTIF WAJIB PAJAK Putu Ayuni Kartika Putri Suardana; Agus Fredy Maradona
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 6 No. 1 (2021): Januari 2021
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v6i1.470

Abstract

Skeptisisme membayar pajak adalah pandangan wajib pajak yang cenderung meragukan pembayaran pajak. Tujuan penelitian ini untuk mengetahui pandangan wajib pajak dalam membayar pajak dan skeptisisme yang timbul dalam membayar pajak. Teori yang digunakan dalam penelitian ini adalah Theory of Planned Behavior (TPB). Jenis data yang digunakan dalam penelitian ini adalah data kualitatif yang merupakan data-data berupa informasi yang diperoleh dari wawancara dengan informan penelitian. Sumber data yang digunakan terbagi menjadi dua yaitu data primer dan data sekunder. Berdasarkan hasil penelitian, baik dari wajib pajak maupun otoritas pajak memandang kewajiban membayar pajak sebagai bentuk kontribusi wajib yang tidak akan kembali dalam bentuk manfaat yang diperoleh secara langsung. Berdasarkan aspek theory of planned behaviour, sikap terhadap perilaku wajib pajak cenderung menanggapi hal yang tidak disenangi atau bersikap negative sehingga semakin besar skeptisisme wajib pajak yang muncul.
Mengkomparasi Persepsi Customer Satisfaction Di Hotel Bintang Lima I Gede Ari Wahyudi; Agus Fredy Maradona
Jurnal Syntax Transformation Vol 2 No 08 (2021): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v2i8.352

Abstract

Penelitian ini bertujuan untuk melihat bagaimana perbandingan kepuasan pelanggan; kepuasan dan ketidakpuasan pelanggan tertulis dan lisan di hotel bintang lima. Jenis penelitian yang digunakan adalah studi kasus menggunakan pendekatan penelitian deskriptif kualitatif dengan teknik pengumpulan data: Wawancara mendalam dan dokumentasi. Pengolahan data dalam penelitian ini menggunakan analisis tematik. Hasil penelitian menunjukkan terdapat 14 poin yang terdiri atas delapan poin adalah kepuasan yaitu kamar, fasilitas, kebersihan, hiburan, kinerja, pelayanan, lokasi, arsitektur dan enam poin adalah ketidakpuasan yaitu kinerja, atmosfer, pelayanan, fasilitas, makanan dan kamar. Sedangkan hasil wawancara, terdapat 15 poin yang terdiri atas 13 poin adalah kepuasan yaitu Atmosfer, kinerja, pelayanan, kamar, lokasi, arsitektur, suasana, makanan, fasilitas, hiburan, keamanan, kebersihandan standar dan dua poin adalah ketidakpuasan yaitu makanan dan event/hiburan. Dari temuan ini dapat dilihat bahwa, terdapat perbedaan antara penilaian tertulis dan lisan. Pada penilaian tertulis, tamu dapat memberikan penilaian terhadap hotel sesuai dengan pengalaman menginapnya. Sedangkan pada penilaian lisan, tamu memberikan penilaian hanya yang bersifat positif saja.
Sertifikasi konstruksi tenaga kerja: antara mengikuti peraturan pemerintah dan membangun kompetensi bisnis Kadek Nita Puri Rahayu; Agus Fredy Maradona
KINERJA Vol 17, No 1 (2020)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.193 KB) | DOI: 10.29264/jkin.v17i1.6256

Abstract

Penelitian ini bertujuan untuk mengetahui apakah sertifikasi dapat membangun kompetensi bisnis atau hanya mengikuti regulasi m. Teknik pengambilan sampel yang dilakukan yaitu dengan melakukan wawancara terhadap informan dan dokumentasi. Informan dalam penelitian ini, ditentukan dengan metode purposive sampling. Informan yang dimaksud oleh peneliti yaitu informan pertama atau informan kunci yang paling sesuai adalah Tenaga Ahli Manajemen Proyek yang telah mengikuti sertifikasi keahlian kemudian Tenaga Ahli Manajemen Proyek mengarahkan informan berikutnya adalah Tenaga Ahli K3 Konstruksi, Tenaga Ahli K3 Konstruksi kemudian mengarahkan informan berikutnya adalah Mandor yang mengawasi jalannya proyek dan Mandor mengarahkan informan selanjutnya adalah Tukang Bangunan yang dianggap mampu memberikan informasi pada penelitian ini. Hasil penelitian menunjukkan bahwa sertifikasi bukan hanya sekedar mengikuti regulasi dari Pemerintah tetapi mampu meningkatkan kompetensi bisnis dari para tenaga kerja. Hal tersebut dapat dikatakan oleh penulis karena sertifikasi merupakan faktor yang sangat penting untuk meningkatkan kompetensi dan kualitas kerja mereka. Oleh karena itu untuk peneliti selanjutnya diharapkan mampu menggali informasi lebih spesifik mengenai faktor apa saja yang menyebabkan para tenaga kerja belum mengikuti sertifikasi.
Co-Authors Gede Wisnu Saputra GRAHITA CHANDRARIN Helmi Zus Rizal I Gede Ari Wahyudi I Gusti Putu Aditya Kusuma I Kadek Arya Wibawa I Made Rai Nurcahya Widhiantara Suyasa I Nyoman Gede Agus Jaya Saputra Kade Yuja Krisna Winasta Kadek Nita Puri Rahayu Luh Mega Sayang Puspitayani Ni Made Henna Juli Astuti Ni Putu Rossica Sari Putu Ayuni Kartika Putri Suardana Putu Rahayu Suandewi Sutrisno Sutrisno