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All Journal e-Journal Ekonomi Bisnis dan Akuntansi Jurnal Dinamika Akuntansi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Riset Akuntansi dan Keuangan JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Akuntansi dan Bisnis J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Jurnal Surya Kencana Satu : Dinamika Masalah Hukum dan Keadilan EDUKA : Jurnal Pendidikan, Hukum, Dan Bisnis Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Surya Kencana Dua: Dinamika Masalah Hukum & Keadilan VALUE: Journal of Business Studies Jurnal Keuangan dan Perbankan
Taufik Kurrohman
Fakultas Ekonomi Dan Bisnis Universitas Jember
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Perilaku Investor Saham Individual Dalam Pengambilan Keputusan Investasi: Studi Hermeneutika-Kritis Aprillianto, Bayu; Wulandari, Novi; Kurrohman, Taufik
e-Journal Ekonomi Bisnis dan Akuntansi Vol 1, No 1 (2014)
Publisher : e-Journal Ekonomi Bisnis dan Akuntansi

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Abstract

Investment decision making is a complex and vital process in investment. Investment decision was influenced by many factors. Accounting information as one of them, also has theoritically value relevance for investor in investment decision. This study aimed to know and analize the reality or practice of accounting information usage by individual stock investors in Indonesia Stock Exchange (BEI). This study used critic-hermeneutic study approach. Hermeneutic was used for interpretation of text which told by individual stock investors in the interview. There were 8 informant were interviewed in this study, who had different backgrounds i.e brokers, entrepreneurs, and college students. This result showed that accounting information as usefull value for investors, actually didn’t entirely used by individual stock investors, especially for investors who used technical analysis and another non-fundamental analysis in their stock analysis. Investor’s sophistication in acoounting information analysis (naive investor) also influenced the investor, so they didn’t analize accounting information. When accounting information didn’t influence to the investment decision of investor, no-effect hypothesis was applied. Whereas sophisticated investor who had sophistication in accounting information analysis, considered accounting information in their investment decision. When accounting information influenced to the investment decision of investor, mechanistic hypothesis was applied.
Pengaruh Ketepatan Dana, Kecukupan Dana dan Sasaran Penggunaan Dana Bantuan Operasional Sekolah Terhadap Peningkatan Prestasi Belajar Siswa Di Kabupaten Jember Sugiono, Risca Kurniasari Agus; -, Andriana; Kurrohman, Taufik
e-Journal Ekonomi Bisnis dan Akuntansi Vol 2, No 1 (2015)
Publisher : e-Journal Ekonomi Bisnis dan Akuntansi

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Tujuan dari penelitian ini adalah untuk mengetahui ketepatan, kecukupan dan sasaran dana Bantuan Operasional Sekolahberpengaruh terhadap Peningkatan Prestasi Belajar Siswa Di SMP Se-Kecamatan Kaliwates, Sumbersari Dan PatrangKabupaten Jember. Penelitian ini merupakan penelitian kuantitatif. Metode pengumpulan datanya adalah kuesioner.Sedangkan untuk metode analisis datanya adalah penelitian ini dilakukan menggunakan analisis statistic deskriptif dan ujikualitas data yang digunakan untuk mengukur kualitas data menggunakan uji reliabilitas dan uji validitas serta penelitimenggunakan uji asumsi klasik. Penelitian ini menggunakan analisis regresi berganda, koefisisen determinasi, uji F dan uji t.Dalam penelitian ini menggunakan 14 sampel SMP se-Kecamatan Kaliwates, Sumbersari dan Patrang. Hasil penelitianmenunjukkan berdasarkan hasil uj regresi , variable ketepatan dana tidak berpengaruh terhadap prestasi belajar murid dengankoefisien 0,287. Pada variable kecukupan dana, hasil uji regresi menunjukkan variable kecukupan dana berpengaruh positifdan signifikan terhadap prestasi belajar murid dengan koefisien 0,209. Sedangkan pada variable sasaran penggunaan danaBOS menunjukkan hasil variable sasaran penggunaan dana berpengaruh positif dan signifikan terhadap prestasi belajarmurid dengan koefisien 0,260.
MENYINGKAP "MALPRAKTIK" TATAKELOLA RESIKO ETIKA PADA PT. “G” – DI JAWA TIMUR Kurrohman, Taufik
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 8, No 2 (2010)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

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Abstract

Permasalahan etika dalam suatu perusahaan menjadi hal utama dalam mengelola resiko etika dalam suatu organisasi. Seringkali dalam suatu pengelolaan perusahaan, terdapat dilema etis, dimana dilema etis tersebut dapat memaksa suatu entitas (individu/organisasi) untuk melakukan tindak kecurangan.oleh karenanya, dalam pencapaian tujuan perusahaan, sebaiknya bila perusahaan tidak terlalu memprioritaskan pencapaian laba semata. Mungkin perusahaan dapat mencapai tujuan tersebut dengan segala cara, namun jika permasalahan etis menjadi terbelengkalai akan berdampak pada perilaku individu maupun perilaku organisasi tersebut. Pengelolaan resiko etika yang buruk dapat menimbulkan tindak kecurangan yang tidak hanya dilakukan oleh individu semata, namun dilakukan oleh perusahaan sebagai suatu organisasi. Oleh karenanya, makalah ini mengungkap dan menggambarkan pengelolaan (tatakelola) resiko etika yang buruk pada PT.“G” di Di Jatim akan berakibat pada tindakan kecurangan yang dilakukan oleh tidak hanya pegawainya, namun juga oleh manajemen perusahaan. Kata Kunci: Manajemen Resiko Etika, Fraud, Fraud Preventive
TELAAH KRITIS ATAS LAPORAN KEUANGAN KOTA MADIUN Kurrohman, Taufik
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 9, No 1 (2011)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

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Abstract

This research analysis the Madiun City’s financial reporting 2009. The author evaluate the development financial ability in Madiun City. The research object of this study is Madiun City’s Financial Report. The analysis development financial ability region is measured by budget and realize ratio. Finally, the result show that the realization of indirect expenditure in Madiun City is to low, the effects is some of people needed can’t be fullfil by local government. Keywords: financial reporting, budgeting, realization.
AKUNTANSI, KEKUATAN, PENGETAHUAN: PERAN AKUNTANSI DALAM MEMBANGUN PERADABAN Kurrohman, Taufik; Maradonna, Agus Freddy
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 10, No 1 (2012)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

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Abstract

Paradigma new accounting history dalam studi sejarah akuntansi umumnya mengkritisi pendekatan yang digunakan oleh traditional accounting history yang dikatakan bersifat ahistoris dan antik (Sukoharsono, 1998a). Dikatakan ahistoris karena sejarah akuntansi ditulis dengan sudut pandang masa kini, dimana sejarah akuntansi cenderung disajikan secara kronologis dengan perlahan-lahan menampilkan kebenaran masa kini. Dan dikatakan antik karena sejarah akuntansi terkonsentrasi pada penjelasan mengenai “apa” yang terjadi di masa lalu bukannya menjelaskan “bagaimana” dan “mengapa” akuntansi berpengaruh terhadap kehidupan masyarakat (Stewart, 1992 dalam Sukoharsono, 1998a). Paradigma new accounting history memandang akuntansi tidak semata sebagai peralatan teknis pencatatan transaksi melainkan sebagai suatu kekuatan dan pengetahuan (power and knowledge) yang dapat membentuk perilaku manusia dalam suatu kelompok masyarakat, yang pada akhirnya menjadi dasar bagi berdirinya suatu peradaban. Kata kunci: new accounting history, Foucauldian, power-knowledge, peradaban
ANALISIS KESIAPAN PEMERINTAH DAERAH DALAM PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL (Studi pada Pemerintah Daerah Kabupaten Bondowoso) Arif, Moh. Mashudi; Putra, Hendrawan Santosa; Kurrohman, taufik
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 11, No 2 (2013)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

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Abstract

The purpose of this study was to describe the eventual regency government readiness in implementing SAP accrual. The indicators used to assess the readiness include commitment/ integrity, human resources, facilities, and information systems. In addition this study will also describe the conditions and obstacles that occur during the preparation period and will provide an overview of SAPs strategy of accelerating the implementation of accrual through internal and external analysis. This study used a qualitative approach with quantitative tools as a medium for describing readiness. The data used is primary data obtained from observations, interviews and questionnaires. The results of this study explains that when viewed in terms of commitment, human resources, facilities, and information systems the regency government can be categorized quite ready in the analysis in general. This indicates that most on education still has the ability and capacity to implement accrual-based SA . based on the percentage of readiness on education , 50 % on education categorized as “less”, while the “good” only 3.8 % remaining in the category of “pretty” by 46.2 %. The analysis of each variable is also not much different, of the four variables used commitment, human resources, and infrastructure criteria entered into the “pretty” and only variables or indicators of system information that has the criteria of “good”. The results of the road map analysis explaining that the regency government has some weaknesses and obstacles in implementing SAP accrual. The weaknesses include the lack of qualified human resources and infrastructure as well as less than the maximum support from the leadership on education. Strategies that can be used by the regency government as a form of accelerated accrual of SAP implementation, namely the aggressive strategy. Keywords: SAP Accrual, Readiness, Commitment, Human Resources, Infrastructure, Information Systems
Pemetaan Kualitas Laporan Keuangan Pemerintah Daerah di Kawasan Timur Jawa Timur Berbasis Sistem Informasi Geografi Kurrohman, Taufik
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 9, No 1 (2010)
Publisher : Universitas Jember

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Abstract

Local government financial reports (LGFR) is an information which contains data about the wealth of economic activity results from a government within a single budget period. Results from the recording of those statements is a description of achievements in the framework of public finance management. This study aimed to identify areas of financial management performance based on the identification of opinions, findings, and recommendations given by the BPK RI on examination of the financial statements of local districts and cities in “East area” in East Java Province from 2006 until the 2008 budget yearusing GIS. The results showed a fluctuating performance towards achievement of the opinions, findings, and recommendations of the examination results of local government financial reports on each district and town in “East area” in East Java. This is demonstrated by comparing the achievement opinions, findings, and recommendations among the counties and cities during the three-year budget. Keywords: LKPD, Opinion, Findings.
EVALUASI PENGANGGARAN BERBASIS KINERJA MELALUI KINERJA KEUANGAN YANG BERBASIS VALUE FOR MONEY DI KABUPATEN/KOTA DI JAWA TIMUR Kurrohman, Taufik
Jurnal Dinamika Akuntansi Vol 5, No 1 (2013): March 2013
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v5i1.2558

Abstract

Dalam organisasi sector public termasuk pemerintahan, anggaran merupakan salah satu isu yang sangat penting untuk dikaji. Sejak diterapkannya penganggaran berbasis kinerja, semua pemerintah daerah dituntut untuk mampu menghasilkan kinerja keuangan pemerintah daerahnya secara baik. Dalam penelitian ini penulis ingin menguji kinerja keuangan pemerintah daerah setelah menggunakan anggaran berbasis kinerja dengan pendekatan value for money. Dengan melakukan uji beda sebelum menggunakan anggaran berbasis kinerja dengan sesudah menggunakan anggaran berbasis kinerja. Hasil dari penelitian ini adalah pemerintah daerah lebih ekonomis dan efisien dalam pengelolaan keuangannya setelah menggunakan anggaran berbasis kinerja In public sector organizations which include the government, a budget is one of the very important issues to be studied. Since the performance-based budgeting has been implemented, every local government is required to produce its financial performance. This study has an objective that is to test the performance of local government finance after implementing the performance-based budgeting which uses the approach of value for money. By conducting a prior T- test before and after implementing the performance-based budgeting, this study finds that the local governments are more economical and efficient in managing their finances after having the performance-based budgeting.
PENGARUH AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA SEKOLAH (APBS) TERHADAP PARTISIPASI KOMITE SEKOLAH (STUDI EMPIRIS PADA SEKOLAH DASAR NEGERI SE-KECAMATAN PATRANG KABUPATEN JEMBER) Mahendrati Dwiharja, Laksmi; Kurrohman, Taufik
Jurnal Riset Akuntansi dan Keuangan Vol 1, No 3 (2013): Jurnal Riset Akuntansi dan Keuangan. Desember 2013
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v1i3.6696

Abstract

Accountability and transparency are needed to create credibility and fulfill the principles of good governance. The availability of space for the school committee to get involved is a hallmark of accountability and transparency of educational entities. Lack of accountability and transparency in management of School Budget are factors that affects the participation of school committees on performing the functions and its role against education. The purpose of this study was to examine the effect of accountability and transparency in the management of APBS against participation of the school committee. The population of this research is the Primary School in Patrang, Jember`s Sub District listed in UPT District of Patrang, Department of Education in 2013 year. The sampling method used was purposive sampling, as the school committee to perform its functions more than one year with an error rate of 5% was its basic. Data were collected by trough questionnaires targeted to the school committee involved Chairman, Secretary, Treasurer, and members of structural discretion in each school. The data prior to analysis have been tested for validity and reliability. Techniques of data analysis used multiple regression. Results of this study concludes that accountability and transparency APBS has positive influence significantly on the participation of school committees.
AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA DI KABUPATEN JEMBER Febri Arifiyanto, Dwi; Kurrohman, Taufik
Jurnal Riset Akuntansi dan Keuangan Vol 2, No 3 (2014): Jurnal Riset Akuntansi dan Keuangan. Desember 2014
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v2i3.6598

Abstract

This research focuses on the application of the system of accountability of managing the allocation of funds is a village in the District of Jember Regency Umbulsari. In order to know how the implementation of the accountability system of managing the allocation of funds is a village in the District of Jember Regency Umbulsari starting from the stage of planning, execution and accountability. This research is expected to be beneficial to Jember Regency Government in particular sub district of Umbulsari in an effort improve accountability of the management of the allocation of funds for the village. The study is done at villages in sub-districts umbulsari. As informants in this study certainly people who are directly involved and understand and can provide information about managing the allocation of funds for villages, namely the Government of the village as the village of peleksana and team empowerment Institute Executive team as the village community activities. The results of this research show that the planning and implementation of activities of the village Fund Allocations already indicates that management accountable and transparent. From the side of accountability both in terms of physical as well as the Administration is already showing the implementation of accountable and transparent.
Co-Authors Agus Freddy Maradonna Agus Freddy Maradonna, Agus Freddy Alfi Arif Andriana - Andriana Andriana Bayu Aprillianto Dewi Ayu P Dini Eka Permatasari Djoko Supatmoko Farida Wahyu Ningtyias, Farida Wahyu Febri Arifiyanto, Dwi Fita Fitrianingsih Hendrawan Santosa Putra Jamhari Jamhari Kartika Kartika Kartika Kartika Mahendrati Dwiharja, Laksmi Mentari Candrasari Moh. Mashudi Arif Moh. Mashudi Arif, Moh. Mashudi Nining Ika Wahyuni Novi Wulandari Pramesti Widyayanti Risca Kurniasari Agus Sugiono Rofi Nur Ariffadia Siti Ainul Wida Sudarno Sudarno Theresia Susetyarsi Tri Candra Setiawati Tutus Julantika Tutus Julantika