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All Journal Jurnal Reviu Akuntansi dan Keuangan EL-MUHASABA Jurnal Dinamika Akuntansi Jurnal Ilmiah Mahasiswa FEB Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society Jurnal Akuntansi Aktual MEDIA BINA ILMIAH Jurnal Transformative Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Ilmiah Akuntansi Peradaban Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Jurnal Akuntansi dan Keuangan Indonesia Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Unti Ludigdo
Fakultas Ekonomi Dan Bisnis Universitas Brawijaya
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual dan Budaya Organisasi terhadap Perilaku Etis Auditor pada KAP Widyastuti, Wiwied; Ludigdo, Unti
Jurnal Akuntansi Multiparadigma Vol 1, No 1 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The issue of ethical behavior in Public Accountant Firms has received much attention in recent years.  This  research  combines  individual factors which includes emotional  quotient,  spiritual  quotient  and external   factors  as well as  organization  culture  to  predict  and  explain the  auditors   ethical  behavior in Public Accountant Firms. The use of questionnaire instrument is adapted from Goleman (2005), Zohar & Marshall (2002), Robbins (2006), Arens, Loebbecke  (1986).  Population in this research is 49 auditors in East Java, as listed in the Directory of Public Accountant 2009.  The results, which are based on multiple regression analysis, indicate that emotional quotient, spiritual quotient and organization culture increase auditors ethical behavior by 53,8%, while the remainder 46,2% is explained by other variables out of this model. Based on t analysis, spiritual quotient and organization culture have significant impacts on auditors’ ethical behavior. On the other hand, emotional quotient does not have significant effect on auditors’ ethical behavior.  Future research is expected to extend area coverage, and use additional instrument to gain better insight for auditors’ ethical behavior. This research proposes that auditors’ ethical behavior could be improved so that audit profession could fulfill the ‘pillars of integrity’.
Metamorfosis Kesadaran Etis Holistik Mahasiswa Akuntansi Implementasi Pembelajaran Etika Bisnis dan Profesi Berbasis Integrasi IESQ Mulawarman, Aji Dedi; Ludigdo, Unti
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The purpose of this research is to perform the deep meaning from implementation of Business Ethics and Profession Learning based on IESQ Integration (PEBI-IESQ). This PEBI-IESQ function is to instill two holistic ethical values awareness on accounting students. First, ethical awareness that has balance of intellectual, emotional and spiritual values; second, there must be an ethical values inside the accounting students when interact in an organization, and also inside the accounting system/science itself. Our Research, carried out in Accounting Department, Faculty of Economics, Brawijaya University. Using “methodological polytheism” (qualitative-quantitative interrelation) called “Extension” of “habitus” awareness concept in Bourdieu’s Generative Structuralism, to emancipate empirical-sociological dominated education towards metaphysics-sociological-spiritual enlightened education. The Result shows that, first, all the  students (215) found an important common awareness, integrated intellectual-emotional-spiritual values. Second, 115 students (53,49%) found culminative awareness metamorphosis of “self” towards ultimate habitus that give the students trigger to be an ethical accountant and wishful to construct the new ethical accounting. Third, 79 students (36,74%) found middle awareness with prior habitus that give the students to be an ethical accountant and to implement more ethical accounting. Fourth, 21 students (9,77%) found unclear awareness with standard habitus that give the students to become an ethical accountant.
Persepsi Mahasiswa Akuntansi terhadap Etika Akuntan Pendidik di Jurusan Akuntansi Fakultas Ekonomi Universitas Brawijaya Meilisa, Fanita; Ludigdo, Unti
Jurnal Akuntansi Multiparadigma Vol 1, No 2 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This research has a purpose to obtain the students’ perception on the ethics of accounting lecturers in the Accounting Department of Brawijaya University Economic Faculty. Survey method was conducted to 125 respondents by using purposive sampling. Respondents’ criteria are active S1 students who are in the eighth semester and have taken Business Ethics course. Descriptive analysis using frequency test was also conducted. The research shows that most students state that accounting lecturers have gained and applied eight ethics principles. It is found that 16,46% very much agrees, while 52,26% agree on the positive statements in the questionnaire. Although generally accounting lecturers have good ethics, there are still unethical behaviours, i.e. Professions Responsibility (29,23%), Public Interest (26,63%), Objectivity (10,39%), Proffessional Competence and Prudence (3,9%), Confidentiality (14,29%), Professional Behaviour (15,59%).
Pengaruh Budaya Organisasi terhadap Kinerja Auditor pada Kantor Akuntan Publik di Malang dan Surabaya Hartidah, Ariyanti Dwi; Ludigdo, Unti
Jurnal Akuntansi Multiparadigma Vol 1, No 2 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This research is aimed to figure out the effect organization cultures with auditor’s job performance of KAP in Malang and Surabaya. This research uses questionnaire and sampling data uses purposive sampling method. This research also using of 60 from 119 auditors of 5 KAP in Malang and 5 KAP in Surabaya. Data analysis using Multiple Linier Regression with SPSS 15. The result of this research shown Power distance variable (X1), Individualism (X2), Masculinity (X3), and Uncertainty avoidance (X4) are affected simultaneously with Auditor’s job performance (Y), but in partial way only Individualism (X2) which are really affected significantly with Auditor’s job performance (Y), while Power distance variable (X1), Masculinity (X3) and Uncertainty avoidance (X4) are not affected  significantly.
Studi Etnografi Akuntabilitas Spiritual pada Organisasi Gereja Katolik yang Terinkulturasi Budaya Lokal Randa, Fransiskus; Triyuwono, Iwan; Ludigdo, Unti; Sukoharsono, Eko Ganis
Jurnal Akuntansi Multiparadigma Vol 2, No 1 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Etnographic Study of Spiritual Accountability on Catholic Church Inculturated by Local Value. This research aims to disclose spiritual acountability practice and reconstruct spiritual accountability concept from local value in a Catholic church community. Etnographic study is employed in this research. The interpretation of spiritual accountability understood by the community reflect individual relation to God (vertical relation) and is stated in the loyalty of community member to conduct religius activities, willingness to sacrifice for the continuing existence of the church, involvement to serve without reserve. Meanwhile, spiriual accountability concept is carried out by placing the church as tonkonan that conduct ritual activities as materialization of spiritual accountability. Studi Etnografi Akuntabilitas Spiritul pada Organisasi Gereja Katolik yang Ternkulturasi Budaya Lokal. Penelitian ini bertujuan untuk mengungkap praktik akuntabilitas spiritual dan merekonstruksi konsep  akuntabiltas spiritual  dari  nilai budaya lokal melalui pendekatan interpretif dan metode etnografi pada  sebuah komunitas organisasi Gereja Katolik. Studi etnografi digunakan dalam penelitian ini. Hasil pemaknaan akuntabilitas spiritual yang dipahami komunitas tersebut mencerminkan hubungan individu dengan yang Maha Kuasa (hubungan vertikal) dan dinyatakan dalam kesetiaan setiap anggota untuk menjalankan aktivitas religius, kerelaan berkorban demi keberlangsungan organisasi Gereja, ketertarikan untuk menjalani hidup bakti dan memberikan pelayanan dengan sepenuh hati.  Sedang rekonstruksi konsep akuntabilitas spiritual dilakukan dengan menempatkan Gereja sebagai tongkonan yang menjalankan aktivitas ritus sebagai perwujudan akuntabilitas spiritual.
Praktik Revenue Sharing dan Implikasinya pada Kesejahteraan Masyarakat Thoha, Akhmad; Sudarma, Made; Triyuwono, Iwan; Ludigdo, Unti
Jurnal Akuntansi Multiparadigma Vol 2, No 1 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Revenue Sharing Practices and Its Implication to Society Welfare. This research aims to develop the concept of Revenue Sharing and Its Implications on Welfare Society based on empirical data collected during the study in the SRB Asri Jember. This research used Grounded Theory approach with systematic procedures through the analysis of coding and categorization that comes with giving a name in each category, further divided into an array of conception. Revenue Sharing Practices are derived from based to Al-Quran and Al-Hadis laden with moral values ​​and spiritual Islam that upholds honesty, transparency, and welfare of the community so as to ensure the creation of justice reduced economic inequality. Implications of Revenue Sharing Concept formulated consists of two principles, namely: revenue sharing as a form of profit sharing and loss based on mutual agreement between the bank and the customer and falah the welfare of society through the distribution of income through Alqordhul hasan funds sourced from the zakat, infaq and shodaqoh. Pratik Revenue Sharing dan Implikasinya pada Kesejahteraan Masyarakat. Penelitian ini bertujuan untuk menyusun konsep Revenue Sharing dan Implikasinya pada Kesejahteraan Masyarakat berdasarkan data empirik di BPRS Asri Jember. Penelitian ini menggunakan pendekatan Grounded Theory dengan prosedur sistematis melalui analisis coding dan kategorisasi. Praktik Revenue Sharing bersumber dari Alquran dan Hadis sarat dengan nilai-nilai moral dan spiritual Islami yang menjunjung tinggi kejujuran, transparansi, dan kesejahteraan masyarakat sehingga dapat menjamin terciptanya keadilan berkurangnya kesenjangan ekonomi. Konsep Implikasi Revenue Sharing yang dirumuskan terdiri dari dua prinsip, yaitu: revenue sharing sebagai bentuk bagi hasil/rugi berdasarkan kesepakatan bersama antara bank dengan nasabah dan falah yaitu mewujudkan kesejahteraan masyarakat melalui distribusi pendapatan melalui dana Alqordhul hasan yang bersumber dari zakat, infaq dan shodaqoh. melalui pembentukan.
Perilaku Kuasa Eksekutif dan Legislatif dalam Proses Penyusunan Anggaran Pemerintahan Daerah: Perspektif Interaksionisme Simbolik Razak, Abdur; Ludigdo, Unti; Sukoharsono, Eko Ganis; Thoyib, Armanu
Jurnal Akuntansi Multiparadigma Vol 2, No 3 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Abstrak: Perilaku Kuasa Eksekutif dan Legislatif dalam Proses Penyusunan Anggaran Pemerintahan Daerah: Perspektif Interaksionisme Simbolik. Penelitian ini bertujuan memahami perilaku kuasa eksekutif dan legislatif dalam proses penyusunan anggaran Pemerintahan Daerah Kota Mayapada.Analisis dilakukan dengan menggunakan metode interaksionisme simbolik dalam paradigma interpretif. Pengumpulan data dilakukan melalui wawancara dengan informan bagian penyusunan perencanaan dan penganggaran, yang didukung dengan observasi dan dokumentasi.Musyawarah perencanaan pembangunan (musrenbang) era reformasi diklaim menggunakan pendekatan partisipatif, tetapi masyarakat hanya dijadikan objek partisipasi.Telah terjadipengaburan yang disebut peneliti dengan “katarak”, dengan membangun  interaksi pencitraan yang manis di depan publik dengan bahasa-bahasa hipokrit. Fakta sosial yang tergambarkan merupakan perilaku kuasa eksekutif dan legislatif dalam proses penyusunan anggaran.Abstract: Power of the Executive and Legislative Behavior in the Local Government Budgetary Process: Symbolic Interactionism Perspective. This study aims to understand the behaviour of the executive and legislative powers in the budgeting process in the Mayapada Urban Governance. Analyses were performed using the method of symbolic interactionism in the interpretive paradigm. The data was collected through interviews with informants on the preparation of planning and budgeting, which is supported by the observation and documentation. Development Planning Meeting (musrenbang) is claimed in the reformation era to have used participatory approach, but people were in fact still placed as participation object. There has been a blurring of reality which is named as ”cataract”, by building a sweet imagery interaction in public with hypocritical languages . Social facts illustrated are the behaviour of the executive and legislative powers in the budgeting process.
Eksplorasi Pemaknaan Murabahah oleh Nasabah melalui Hermeneutik Intensionalis Ernawati, Lies; Ludigdo, Unti
Jurnal Akuntansi Multiparadigma Vol 3, No 2 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract: Murabahah Interpretation Exploration through Intentionalism Hermeneutics. This study aims to understand the meaning of murabaha fi nancing by the BMT customer through intentionalism hermeneutics. Intentionalism hermeneutic is employedto analyse how cultural and historical aspect of customers will contribute to murabaha interpretation. There were three customers BMT as informants. The result shows that customers perceive murabaha as sale with recurring payments that are cheap, easy, and also has social objectives. Abstrak: Eksplorasi Pemaknaan Murabahah oleh Nasabah melalui Hermeneutik Intensionalis. Penelitian ini bertujuan untuk memahami pemaknaan murabahah oleh nasabah pembiayaan murabahah pada BMT melalui hermeneutik intensionalis. Hermeneutik intensionalis digunakan agar peneliti dapat memahami bagaimana aspekkultur dan historis nasabah membangun interpretas merea atas murabahah. Terdapat tiga nasabah BMT yang dijadikan informan. Dari hasil wawancara dengan informan, makna murabahah yang diberikan informan adalah jual beli dengan pembayaran berkala yang murah, mudah, dan bertujuan sosial.
PENGEMBANGAN SISTEM ANGGARAN DAN AKUNTANSI BADAN LAYANAN UMUM UNIVERSITAS BRAWIJAYA:PERSPEKTIF INSTITUSIONALIS Amirya, Mirna; Djamhuri, Ali; Ludigdo, Unti
Jurnal Akuntansi Multiparadigma Vol 3, No 3 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract: Budget and Accounting System of Badan Layanan Umum of Brawijaya University: Institutional Perspective. This research attempts to understand the development and the implications of budget and accounting system of BLU ofBrawijaya University from organizational change. Budget and accounting system include the change from traditional budgeting to performance-based budgeting and the cash basis (modified accrual basis) to accrual basis.This research uses interpretive research paradigm. Analysis and interpretation development areconducted through the New Institutionalism Theory.The results of this study indicate that the development of budget and accounting system of BLUof Brawijaya Universitycan encourage organizational change, including changes in the values of management, human resources, procedural, technological, and organizational structure. Abstrak: Pengembangan Sistem Anggaran dan Akuntansi Badan Layanan Umum Universitas Brawijaya: Perspektif Institusional. Penelitian iniberusaha untuk memahami pengembangan dan implikasi sistem anggaran dan akuntansi Badan Layanan Umum Universitas Brawijaya melalui perubahan organisasi dengan menggunakan perspektif teori institusional. Pengembangan sistem dan anggaran termasuk perubahan dari penganggaran tradisional menjadi penganggaran berbasis kinerja dan kas (modifikasi basis akrual) menjadi basis akrual. Penelitian ini menggunakan paradigma penelitian interpretif. Analisis dan interpretasi pengembangan anggaran dan sistem akuntansi dengan menggunakan Teori Institusional Baru. Hasil dari penelitian ini mengindikasikan bahwa pengembangan anggaran dan sistem akuntansi Badan Layanan Umum Universitas Brawijaya dapat mendorong perubahan organisasi, termasuk perubahan dalam nilai-nilai manajemen, sumber daya manusia, prosedur, teknologi dan struktur organisasi.
IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY BERLANDASKAN BUDAYA TRI HITA KARANA Pertiwi, I Dewa Ayu Eka; Ludigdo, Unti
Jurnal Akuntansi Multiparadigma Vol 4, No 3 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract: Corporate Social Responsibility Implementation Based on Tri Hita Karana Culture. This study aims to identify and to understand the implementation of CSR based on Tri Hita Karana at the Discovery Kartika Plaza Hotel. The ethnographic methods were used to obtain deeper and complete information. The research results found Integrated of CSR. It has a sense that the company as a business group in carrying out its activities always has a harmonious relationship with community, nature, and God. It produces four forms of implementation which are synergic and related to each other, namely of the implementation in the corporate, in the community, in the environment, and the matters relating to God.Abstrak: Implementasi Corporate Social Responsibility Berlandaskan Budaya Tri Hita Karana. Penelitian ini bertujuan untuk mengetahui dan memahami implementasi CSR berlandaskan Tri Hita Karana pada Discovery Kartika Plaza Hotel. Metode etnografi digunakan untuk mendapatkan informasi yang lebih mendalam dan utuh dari sudut pandang para informan. Hasil penelitian menemukan bahwa CSR Terpadu berarti “usaha perusahaan dalam menjalankan kegiatan bisnisnya secara lebih terintegrasi, baik antara tujuan perusahaan sebagai usaha bisnis, keharmonisan hubungan dengan masyarakat, alam, dan Tuhan. CSR Terpadu menghasilkan empat sinergi implementasi, yaitu implementasi di perusahaan, masyarakat, lingkungan, dan hal-hal yang berkaitan dengan Tuhan.
Co-Authors A. Razak A.A Raditya Putr W Abdillah Bela Nuswantoro Achsin, M Aji Dedi Mulawarman Akhmad Riduwan Akhmad Thoha Alfina Fitrinnisak Ali Djamhuri Ali Maksum Amir, Vaisal Andang Yazidulfalach Ari indra Susanti Ari Kamayanti Aripratiwi, Ratna Anggraini Ariyanti Dwi Hartidah Armanu Thoyib Asti Tyas Handayani Ayu Fury Puspita Deddy Rahmat Santoso Devy Sylvia Puspitasari Dhanias, Fitriana Rakhma Didik Prasetyo Dio Sasta Yuhansyah Dwi Agustina H., Dwi Agustina Eko Ganis Sukoharsono Eko Prianggono Fandy Cahya Krishnanda Fanita Meilisa Fransiskus Randa Galuh Purbaningtyas Galuh Retno Widowati Gugus Irianto Hendrawan Dendy Santoso I Dewa Ayu Eka Pertiwi Imam Subekti Iwan Triyowono Iwan Triyuwono Lies Ernawati Listya Kanda Dewi Lucy Sri Musmini M. Achsin M. Achsin Made Sudarma Made Sudarna, Made Meirilin Esterina Mirna Amirya Mudinillah, Adam Nurul Farida Pratiwi Dian Mawarni Rany Wahyuningrum Ratna Anggraini Aripratiwi Ridho, M. Riswan Pramono Rizal Aripoerwo Roekhudin, Roekhudin Rr Vania Primadiptha Mahardani Savitri Anggraini Syarifah Massuki Fitri Tendi Wahyudi Utari, Dewi Vitriyan Espa Wiwied Widyastuti Wiyarni Wiyarni Wuryan Andayani Yundari, Yundari Zaki Baridwan