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Tax Based on Double Income Taxpayer Perspective Syafiq, Muhammad; Ludigdo, Unti; Achsin, M
Jurnal Dinamika Akuntansi Vol 11, No 2 (2019): September 2019
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v11i2.16613

This research is a case study approach. This research is a qualitative study using the interpretive paradigm. The data collection technique of this study used interviews with the Miles and Hubberman data analysis techniques. The purpose of this study was to determine the point of view of the fairness of the tax amnesty policy of taxpayers with multiple incomes. Taxpayers with double income in question are employees who own a business as additional income. The informants from this study were employees of Civil Servants (PNS) who also owned businesses and employees of State-Owned Enterprises (BUMN) who also had businesses in addition to their main work. Tax amnesty is one form of complex Government reform. Pros and cons of tax amnesty are increasingly visible from the public response especially for those who feel they are victims of wrong targets. The results of this study show justice from the subjective point of view of obedient and non-compliant Taxpayers, subjective justice from the perspective of PNS and BUMN, and justice based on the objective side.

INTEGRASI PEMANGKU ADAT DAN PEMERINTAH DESA DALAM TATA KELOLA PEMERINTAH DESA (STUDI KASUS KEBIJAKAN PERLINDUNGAN HUTAN ADAT LEKUK 50 TUMBI DI DESA LEKUK 50 TUMBI LEMPUR, KECAMATAN GUNUNG RAYA, KABUPATEN KERINCI) Ridho, M.; Ludigdo, Unti; Maksum, Ali
MEDIA BINA ILMIAH Vol 14, No 3: Oktober 2019
Publisher : BINA PATRIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33758/mbi.v14i3.432

The mindset of adat-based on rural communities in Indonesia is still confined within the scope of the ancient way of thinking. This makes the community tend to be indifferent to the village government which constitutionally has a role and function in managing and nurturing them in social life. The integration of customary institutions and the village government should be a solution of the polemic which is occurring amid in adat-based rural communities, especially in the case of protection of the customary forest. A study in Lekuk 50 Tumbi Lempur , Gunung Raya, Kerinci Regency in Jambi Province identified that adat-based rural communities had more tendency to follow a policy issued by the village government if those policies had been agreed by adat stakeholders with existing customary procedures. This is based on a fundamental reason that is because long before the village was touched by the Law on the village, the adat holders had already inculcated traditional values in people's lives. This paper presents the efforts of the village government to give a new understanding to the community that the village government has more rights than adat holders in terms of taking care of the community in all aspects of life.

Pemilihan Walikota Malang Rasa Korupsi Ludigdo, Unti
Jurnal Transformative Vol 5, No 1 (2019): Maret
Publisher : Faculty of Social and Political Science Universitas Brawijaya

Tulisan ini ingin membedah pemilihan walikota Malang tahun 2018. Pada pemilihan 2018 dua pasangan calon [paslon] yang terjerak korupsi ditambah dengan 41 anggota dewan perwakilan rakyat daerah [DPRD]. Pilwali rasa korupsi karena terjadi menjelang pelaksanaan suksesi kepemimpinan di tingkat lokal tiba-tiba KPK membongkar perilaku korupsi yang melibatkan banyak aktor pejabat daerah. Implikasinya dua paslon mendapat penilaian negatif dari masyarakat, sementara satu paslon mendapatkan keuntungan dari kasus korupsi tersebut. Alhasil, paslon tersebut yang terpilih sebagai walikota. Keterpilihan paslon yang tidak korupsi menunjukkan rasionalitas pemilih dalam menggunakan hak pilihnya. Namun, pada saat yang sama memberikan hukuman kepada paslon yang terlibat korupsi. Inilah rasionalitas masyarakat dalam menggunakan hak politiknya dalam menentukan siapa pemimpin yang dapat mewakili aspirasinya.

INTEGRASI PEMANGKU ADAT DAN PEMERINTAH DESA DALAM TATA KELOLA PEMERINTAH DESA (STUDI KASUS KEBIJAKAN PERLINDUNGAN HUTAN ADAT LEKUK 50 TUMBI DI DESA LEKUK 50 TUMBI LEMPUR, KECAMATAN GUNUNG RAYA, KABUPATEN KERINCI) Ridho, M.; Ludigdo, Unti; Maksum, Ali
MEDIA BINA ILMIAH Vol 14, No 3: Oktober 2019
Publisher : BINA PATRIA

The mindset of adat-based on rural communities in Indonesia is still confined within the scope of the ancient way of thinking. This makes the community tend to be indifferent to the village government which constitutionally has a role and function in managing and nurturing them in social life. The integration of customary institutions and the village government should be a solution of the polemic which is occurring amid in adat-based rural communities, especially in the case of protection of the customary forest. A study in Lekuk 50 Tumbi Lempur , Gunung Raya, Kerinci Regency in Jambi Province identified that adat-based rural communities had more tendency to follow a policy issued by the village government if those policies had been agreed by adat stakeholders with existing customary procedures. This is based on a fundamental reason that is because long before the village was touched by the Law on the village, the adat holders had already inculcated traditional values in people's lives. This paper presents the efforts of the village government to give a new understanding to the community that the village government has more rights than adat holders in terms of taking care of the community in all aspects of life.

LIVING IN HARMONY:FINANCIAL REPORTING OBJECTIVE OF JAVANESE TRADITIONAL MARKET TRADERS Wiyarni, Wiyarni; Triyuwono, Iwan; Ludigdo, Unti; Djamhuri, Ali
The International Journal of Accounting and Business Society Vol 22, No 1 (2014): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Accounting conceptual framework consists of two main components, they are the objectives of financial reporting and the concepts that resultand follow logically from those objectives.Modern retail market usually uses this conceptual framework to prepare its financial reporting. The purpose of this study is to define the financial reporting objectives of Javanese traditional market traders who have different concept with modern retail market traders because they have different culture. This study uses grounded theory method to explore the accounting values of Javanese traditional market traders.Â Using 7 informants in 4 traditional markets in South of Malang, it is found that the feeling of grateful for whatever they got (nrimoingpandum) and great tolerance each other (among roso) as a foundation for their simple accounting reporting.Â This study comes with living in harmony as a financial reporting objective of Javanese traditional market trader. Key words: Javanese traditional market, grounded theory, living in harmony.

ILLEGAL FINANCIAL SERVICE BUSINESS AND ACCOUNTING PRACTICE IN PASAR BESAR MALANG DHANIAS, FITRIANA RAKHMA; Ludigdo, Unti; Mulawarman, Aji Dedi
The International Journal of Accounting and Business Society Vol 24, No 2 (2016): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2016.024.2.04

Originated from the rapid flow of commerce accompanying the economic development ranging from macro to micro sectors, impacts on the large amount of available capital options. This phenomenon indicates that not only financial services such as banking, Public Loan Bank (Bank Perkreditan Rakyat), and cooperation exist, but also illegal financial services, which enliven capital activities amongst traditional market merchants. This research aims to explore the existence of accounting in illegal financial service business in Pasar Besar Malang. The researchers use ethnomethodology as the research method as it has more points in understanding empirically. Ethnomethodology is an empirical study which learns how humans catch and carry out their daily activities within a social reality. The result of this research finds that accounting does exist in illegal financial service business in Pasar Besar Malang where the presence of accounting in loansharks business practice is also influenced by local values of Javanese culture.Â

WACIKA FOR OPTIMIZING THE BALANCED UTILITY OF STRATEGIC MANAGEMENT ACCOUNTING Susilawati, Made; Ludigdo, Unti; Irianto, Gugus; Baridwan, Zaki
The International Journal of Accounting and Business Society Vol 27, No 1 (2019): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2019.27.1.6

This study aims to examine wacika, the words of wisdom based on dharma, i.e. truth and virtues, used as a conceptual framework for Strategic Management Accounting (SMA). This postmodern qualitative research uses wacika as its instrument of analysis, focusing on guidelines for SMA according to local content. The analysis was conducted by comparing wacika values with the field data filtered through reflections. The results indicate that there are six wacika concepts found in the wacika-based SMA conceptual framework, which has three levels. The first level, the tattwa, is objectives, which contains one concept. The second level, the susila, contains two concepts of assumptions and two concepts of principles. The third level, the upacara, is the characteristics of information, containing one concept. This wacika-based framework provides a basis for practitioners to provide, communicate, and literate useful information to the management and provide both material and non-material benefits and positive energy.Â Keywords: management decisions, comparative analysis, reflection, cooperative, conceptual framework

CONSTRUCTION OF MEANING OF TRANSFER PRICING IN THE STAKEHOLDER THEORY THROUGH THE RICOEUR HERMENEUTICAL APPROACH Utari, Dewi; Ludigdo, Unti; Achsin, M; Subekti, Imam
The International Journal of Accounting and Business Society Vol 27, No 1 (2019): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2019.27.1.1

This study seeks to find the meaning of transfer pricing of tax actors, namely Taxpayers and tax authorities, as well as tax consultants on tax disputes in Indonesia. The study was conducted using an interpretive approach and Ricoeur hermeneutical methods. Ricoeur's hermenutics method is carried out through three stages of analysis, namely the semantic stage, the reflection stage, and the existential stage. Analysis was carried out on the text, both written and unwritten. The written text is in the form of tax regulations related to transfer pricing, while the unwritten text is a dialogue in the transfer pricing dispute trial in the tax court and the results of interviews with taxpayers and tax consultants.Â Based on the three stages of Ricoeur hermeneutical analysis, the meaning of transfer pricing was obtained from three perspectives, namely the Taxpayer's perspective that interpreted transfer pricing as an effort to maximize company profits, whereas from the tax authority perspective transfer pricing was a potential loss of state revenue. In addition, the meaning of transfer pricing was also found from the perspective of a tax consultant as a form of the company's business strategy. The meaning of transfer pricing is then constructed in a stakeholder theoretical framework.Â Keywords: Â Â transfer pricing, hermeneutics, Ricoeur, company profits, state revenues, tax avoidance, and stakeholders.

MEMAKNAI SIKAP INTEGRITAS AKUNTAN PUBLIK DI KAP “CEMERLANG” SURABAYA (STUDI FENOMENOLOGI) Ratna Anggraini Aripratiwi; Unti Ludigdo; M. Achsin
Jurnal Reviu Akuntansi dan Keuangan Vol. 7 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

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.

PELAKSANAAN KEADILAN UPAH BAGI “PEKERJA MALAM WANITA” Hendrawan Dendy Santoso; Unti Ludigdo; Ali Djamhuri
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 4, JUNI 2016
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (83.378 KB)

Abstract:Management Accounting holds an information management financing which includes man-aging payment of wages for workers in the company. This study aims to interpret the implementation ofjustice of wage for women night workers. The purposing process using a transcendental phenomenol-ogy methodologies research. Subjects numbered five people consisting of 1 manager, 2 coordinators ofLadies Cord (LC) and 2 LC. All womens night worker that is “chosen by consumers” gets revenuesharing from the price of the service product. Each month, an accumulated earnings by LC reached IDR5.000.000,- but the wages that received by LC is still under the Local Minimum Wage Policy (UpahMinimum Kabupaten/ Kota) which is about IDR 500,000,-. This is shows the injustice of wage and theseunjustice makes workers to seek an additional income by doing some pornaction (prostitute). Compa-nies are required to formulate the appropriate and fairness labour agreement as stipulated in publicpolicy legislation.Keywords:accounting, wages, justice, transcendental phenomenology, public policy.

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