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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
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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INDEPENDENSI AKUNTAN PUBLIK DAN PIHAK TERASOSIASI Aripoerwo, Rizal; Ludigdo, Unti; Achsin, M.
Jurnal Akuntansi Multiparadigma Vol 5, No 2 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (423.976 KB)

Abstract

Abstrak: Independensi Akuntan Publik dan Pihak Terasosiasi. Tujuan penelitian ini memahami makna independensi akuntan publik dan pihak terasosiasi dalam bisnis jasa audit. Metode yang digunakan dalam penelitian ini adalah studi kasus. Hasil penelitian menunjukkan tiga hal yang pertama, adanya pemahaman bahwa independensi dapat dinisbatkan sebagai sikap pragmatis akuntan publik dan pihak terasosiasi dalam menjalankan bisnis jasa audit. Kedua, independensi merupakan jiwa yang terasing dalam diri akuntan publik dan pihak terasosiasi. Ketiga, independensi merupakan ilham yang terwujud dalam sikap amanah yang ditunjukkan saat penugasan audit.Abstract: Independence of Public Accountant and The Associated. The purpose of this research is to understand the independence of public accountants and the associated party in business audit services. The case study was employed as the method. There are several results, first there is an understanding that independence can be attributed as pragmatic attitude of public accountants and the associated party. Second, independence is an alienated soul from  the behavior of public accountans and the associated party. Third, independence is embodied inspiration from the attitude of trust that is shown when audit assignment has conducted.
Mengembangkan Pendidikan Akuntansi Berbasis IESQ untuk Meningkatkan Perilaku Etis Akuntan Ludigdo, Unti
TEMA Vol 5, No 2 (2004)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v5i2.130

Abstract

Artikel ini menguraikan tentang pengembangan basis pendidikan akuntansi dari sekedar penguatan IQ pada penguatan IESQ. Berangkat dari kenyataan bahwa profesi akuntansi sangat rentan terhadap pelanggaran etika, maka penggalian potensi diri dalam pendidikan untuk meminimalisir terjadinya pelanggaran etika perlu dilakukan. Hal demikian berkaitan dengan kenyataan bahwa etika menyangkut potensi diri manusia, yang potensi diri itu berpusat pada dua belah otak. Dua belah otak itu adalah otak kiri (IQ) dan otak kanan (ESQ). Dalam kerangka inilah kurikulum akuntansi perlu dikembangkan dengan memadukan ketiga potensi kecerdasan otak tersebut (IESQ). Melalui proses pendidikan yang demikian diharapkan kelak terlahir akuntan yang selalu mengedepankan etika dalam perilakunya.Kata kunci: Kecerdasan, intelektual, emosional, spiritual, etika.
Melahirkan Hipnometodologi untuk Penelitian Akuntansi Espa, Vitriyan; Triyuwono, Iwan; Ludigdo, Unti
TEMA Vol 10, No 1 (2009)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.597 KB) | DOI: 10.18202/tema.v10i1.98

Abstract

Melahirkan Hipnometodologi untuk penelitian Akuntansi. Penelitian kualitatif merupakan jenis penelitian yang menghasilkan penemuan-penemuan yang tidak dapat dicapai dengan menggunakan prosedur-prosedur statistik. Tulisan ini bertujuan untuk melahirkan dan merumuskan hipnometodologi menjadi sebuah metode penelitian dalam penelitian akuntansi. Hipnometodologi  merupakan suatu set pengetahuan mengenai pikiran bawah sadar manusia dan bagaimana upaya untuk mengoptimalkannya sehingga dapat menjadi metode dalam melakukan penelitian (akuntansi).Dengan mempelajari, memahami dan mempraktikkan teknik-teknik hypnosis (informal hypnosis dan self hypnosis) dalam kehidupan sehari-hari, maka sangatlah mudah bagi setiap peneliti menggunakan hipnometodologi untuk melakukan penelitian (akuntansi). Hypnometodology for Accounting Research. Qualitative research is a type of research that produces findings that can not be achieved by using statistical procedures. This paper aims to reveal and formulate hipnometodologi into a research methods in accounting research. Hipnometodologi is a set of knowledge about the human subconscious mind and how the effort to optimize it so it can be a method of doing research (accounting). By studying, understanding and practicing the techniques of hypnosis (informal hypnosis and self hypnosis) in everyday life, then it is easy for any researcher using hypnometodology to conduct research (in accounting field). Kata Kunci: Hypnomethodolog, research method, accounting research
PENGARUH GAYA KEPEMIMPINAN, KOMITMEN, ORGANISASI, KUALITAS SUMBER DAYA, REWARD, DAN PUNISHMENT TERHADAP ANGGARAN BERBASIS KINERJA (Studi Empirik Pada Pemerintah Kabupaten Lombok Barat) Massuki Fitri, Syarifah; Ludigdo, Unti; Djamhuri, Ali
Jurnal Dinamika Akuntansi Vol 5, No 2 (2013): September 2013
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v5i2.2996

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh gaya kepemimpinan, komitmen organisasi, kualitas sumber daya, reward dan punishment terhadap implementasi anggaran berbasis kinerja pada Pemerintahan Kabupaten Lombok Barat. Pengambilan sampel dilakukan dengan metode purposive sampling. Metode analisis yang digunakan adalah regresi linier berganda. Hasil dari pengujian hipotesis di dalam penelitian ini menunjukkan bahwa gaya kepemimpinan berpengaruh negatif dan signifikan terhadap anggaran berbasis kinerja. Kualitas sumber daya dan reward berpengaruh signifikan terhadap anggaran berbasis kinerja. Komitmen organisasi dan punishment tidak berpengaruh terhadap anggaran berbasis kinerja. Secara simultan, gaya kepemimpinan, komitmen seluruh komponen organisasi, kualitas sumber daya, reward, dan punishment berpengaruh positif dan signifikan terhadap anggaran berbasis kinerja pada pemerintahan kabupaten Lombok Barat. This research aims to empirically examine the influance of Leadership Style, Organization Commitment, Quality of Resources, Reward, and Punishment regarding the implementation of Performance-Based Budgeting in the West Lombok Regency. Sampling was done with the purposive sampling. Analysis method the used is multiple linear regression. Results of hypothesis testing in this study indicate that leadership style has negative and significant impact of performance-based budgeting. Quality of Resources and reward has positive and significant impact of performance-based budgeting. While, Organization Commitment and Punishment not influence on the implementation of performance-based budgeting in the West Lombok Regency. Simultaneously, Leadership Style, Organization Commitment, Quality of Resources, Reward, and Punishment have a positive and significant influence on the implementation of performance-based budgeting in the West Lombok Regency.
Korupsi Di Perguruan Tinggi Ludigdo, Unti
Jurnal Transformative Vol 4, No 1 (2018): Korupsi dan Pemerintahan
Publisher : Faculty of Social and Political Science Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (621.452 KB)

Abstract

Sejarah sudah menuliskan bahwa perguruan tinggi sudah menjadi bagian dari persoalan korupsi. Sejumlah perguruan tinggi dan sivitas akademikanya terseret dalam lingkaran korupsi. Bila dicermati aktor yang sedang terlilit korupsi biasanya adalah pimpinan, rektor, dekan, dan pejabat struktural. Pimpinan ini adalah bagian dari pejabat pembuat komitmen (PPK). Sebagai pimpinan yang memiliki kuasa sangat rawan untuk disalahgunakan. Penyalahgunaan kekuasaan merupakan pintu masuk terjadi perilaku koruptif di perguruan tinggi. Agar perilaku koruptif tidak menyebar dan terdesentralisasi secara massif, maka diperlukan penguatan kelembagaan dan komitmen seorang pimpinan untuk tidak mentoleransi. Sejumlah cara sudah dilakukan dalam mengurangi perilaku korupsi, misalnya membuat perencanaan yang baik, penggunakan sistem online dalam lelang barang dan jasa, ketaulatan seorang pimpinan. Sebagai tambahan, pemimpin perguruan tinggi juga perlu mensosialisasikan semangat anti-korupsi secara menyeluruh kepada semua sivitas akademika.
PENGARUH KOMPETENSI, INDEPENDENSI DAN UKURAN AUDITEE TERHADAP KUALITAS AUDIT H., Dwi Agustina; Sudarna, Made; Ludigdo, Unti
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 5, No 2: Juli 2014
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (175.891 KB) | DOI: 10.18860/em.v5i2.2861

Abstract

This study examines and analyzes the influence of competence, independence and the size of the auditees on audit quality. Audit quality is defined as the probability that the auditor will both discover and report a breach in the client’s accounting system. Drivers of audit quality-a framework are : culture within the firm, the skills and personal qualities of audit partners and staff, the effectiveness of the audit process, the reliability and usefulness of audit reporting, factors outside the control of auditors. Competence of auditors is adequate professional proficiency to perform inspection tasks and professional proficiency in the preparation of examination report. In this study, the competence dimension of competence using Certified General Accountant (CGA) are leadership, professionalism and professional knowledge. The independence is the mental attitude and appearance that is free from private interference, and external organizations. The independence consisting of: a long relationship with the auditees and the provision of non audit services and the pressure of the auditees, peer review of auditors. Auditee size is total assets and revenue of each county/city in Java. Using the random sampling method, the research tries to collect some inportant information given by respondents. Questionaire is a tool used to measure the variables. The hypotheses were tested with SPSS. The sample of this study is the Chairman of the audit team LKPD 2010 on the BPK RI in Java. Data obtained by spreading 118 and a total of 110 questionnaires are returned and processed feasible. The results partially demonstrate competence and independence affect audit quality, while the size of the auditee does not affect audit quality. Researchers can then add other indicators in the variable size of auditees such as number of population and area, total spending, the number of programs and activities within one year.
FENOMENOLOGI PRAKTIK TAX PLANNING PADA WAJIB PAJAK BADAN Farida, Nurul; Ludigdo, Unti; Irianto, Gugus
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 5, No 1: Januari 2014
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (115.719 KB) | DOI: 10.18860/em.v5i1.2829

Abstract

Title: [The Phenomenology of Tax Planning Practice by Corporate Taxpayer]This study aims to reveal the meaning of the tax planning practice undertaken by the taxpayer. The meaning excavations carried out not only on the taxpayer, but also carried on the tax consultant. This is done because the tax consultant besides as a taxpayer also serves more than one taxpayer, so the meaning of tax planning practice undertaken by the taxpayer who obtain able much deeper. Transcendental phenomenology research method used in this study to reveal the related phenomena to the reason for the tax payers do tax planning practice. The results found that there are five reasons tax payers do tax planning practice, tax planning is permitted by the Act, the preferred business goals is to maximize the operating profit after taxes, the lack of fairness in taxation, especially in collecting tax, the existing tax system that makes taxpayer less comfortable, and the dualism obligation make taxpayers more likely to run a religious charity than pay taxes.
PERAN PENGAWAS KEPATUHAN DI BANK SYARIAH MANDIRI Santoso, Deddy Rahmat; Triyowono, Iwan; Ludigdo, Unti
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 5, No 2: Juli 2014
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (127.419 KB) | DOI: 10.18860/em.v5i2.2836

Abstract

This research try to capture a case that showing the ”Pengawas Kepatuhan” (PKP) character in commercial debt on Bank Syariah Mandiri (BSM) and also showing the conventional characteristics. This research is a kind of qualitative research that using case study method. This is also trying to capture the compliance division duties and all kind of action in commercial debt in BSM. The summery try to showing some of PKP’s characteristics when they guide in compliance function. Some of characteristics define in some phaseas: dealing phase, analyze phase, and debt withdrawal phase. The summery have captured some characteristics as general character on regulation, ex-ante agent character, auditor character and reporter character. In this characteristics, the conventional actions showing on some facts about the apathy attitude, the entertain action and also fraud action which direct some attitude on disobey actions in BSM. Disobey actions become a challenge in real characteristic of PKP which is the preventive ideology should be strive between the regulation idealism and also the sharia principal.
Fenomena Penolakan Auditor Perempuan oleh Auditee Pandalungan Indraswari, Ari Susanti; Ludigdo, Unti; Kamayanti, Ari
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 1, No 3 (2016)
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (179.09 KB) | DOI: 10.18382/jraam.v1i3.40

Abstract

AbstractThe study aimed at examining several reasons of the Pandalungan auditees rejection to female auditors from the cultural side of Pandalungan. This study applied a qualitative approach with a model case study and interview as the data collection technique. Acting as the informans are Pandalungan auditees, a female auditor, a cultural observer and a community leader. As a basis of cultural side analysis, seven elements of the universal cultures are used, those are religious system, social system, knowledge system, languages, art, lifelihood and life tool or technology system. The results indicated that the uncooperative attitude shown by the Pandalungan auditees was one of their ways to avoid female auditors who were more conscientious when doing an auditing process. An emergence of todus or embarassment sense was a reaction in response to female auditors findings on their Monitoring Report (LHP), which were simply translated as indication of corruption, thus disturbing the Pandalungan auditees dignity as a sokkla human being (a good and obedient human being).AbstrakPenelitian ini bertujuan menelaah alasan di balik penolakan auditee Pandalungan terhadap auditor perempuan dari sisi budaya Pandalungan. Penelitian ini menggunakan pendekatan kualitatif dengan model penelitian studi kasus dan wawancara sebagai teknik pengumpulan data. Bertindak sebagai informan adalah auditee Pandalungan, auditor perempuan dan budayawan serta tokoh masyarakat. Sebagai sandaran analisis dari sisi budaya, digunakan tujuh unsur budaya universal yaitu sistem religi, sistem kemasyarakatan, sistem pengetahuan, bahasa, kesenian, mata pencaharian dan sistem peralatan hidup atau teknologi. Hasil penelitian ini menunjukkan bahwa sikap tidak kooperatif yang ditunjukkan oleh auditee Pandalungan merupakan salah satu cara mereka menghindari auditor perempuan yang lebih teliti ketika proses pengawasan. Timbulnya rasa todus atau malu adalah reaksi dari temuan auditor perempuan dalam Laporan Hasil Pengawasan (LHP) yang diterjemahkan begitu saja sebagai indikasi korupsi, sehingga mengusik harga diri auditee Pandalungan sebagai manusia sokkla (manusia yang berlaku baik dan menghindari kemaksiatan).
MEMAKNAI SIKAP INTEGRITAS AKUNTAN PUBLIK DI KAP “CEMERLANG” SURABAYA (STUDI FENOMENOLOGI) Aripratiwi, Ratna Anggraini; Ludigdo, Unti; Achsin, M.
Jurnal Reviu Akuntansi dan Keuangan Vol 7, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.036 KB) | DOI: 10.22219/jrak.v7i1.13

Abstract

This study aims to explore the deep meaning of integrity attitudes experienced, felt, and run bypublic accountants in one of the famous KAP in Surabaya, KAP “Cemerlang”.Revealing theattitude of the integrity of public accountants because of the many public accountants are stilldragged into fraud and violations, resulting in unethical decisions. Every public accountant hasa different perspective in determining and exercising an attitude of integrity, whether to defendor even take it off for a particular purpose. And in the end bring up a variety of diverse meaningsof pure integrity and pragmatic integrity.Keywords: Integrity, phenomenology, public accountant.
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