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All Journal Journal of Economics, Business, & Accountancy Ventura JURNAL RELASI STIE MANDALA JEMBER JABE (Journal of Accounting and Business Education) Akuntabel : Jurnal Ekonomi dan Keuangan Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Proceeding of National Conference on Accounting & Finance Jurnal Ilmu Akuntansi Mulawarman (JIAM) Relasi : Jurnal Ekonomi
Muhammad Ikbal
Universitas Mulawarman
Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Journal : JABE (Journal of Accounting and Business Education)

 1 
Indonesian Government's Budgeting Responses during the COVID-19 Pandemic: Multi-Level Governance and Actor-Network Theory Perspectives Muliadi Muliadi; Aji Sofyan Effendi; Muhammad Ikbal
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 6, Issue 1, September 2021
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v6i1.16517

Abstract

Indonesia is one country affected by Covid-19. The Indonesian government has responded this outbreak by implementing an open policy, not a total lockdown as implemented in several countries in Asia and Europe. Our study aims at exploring the budget policy response to the crisis conditions caused by the Covid19. This study focuses on three main issues related to how the central government budget policy responds to the local government level, how the government policies provide a stimulus for the private sectors and MSMEs, and the concrete steps in handling the education aspect. A qualitative paradigm through a netnographic approach was used to analyze these three issues. The data were collected using both mass media content and document analysis within a period of 1 April -31 August 2020. The analysis instruments consisted of a multi-level governance and actor-network theory. the research findings show that technology as a non-human actor plays an important role in building humans in solving problems existing in the multi-level governance involving central government, local governments, MSMEs, and education sectors. This study may provide some contributions on how to deal with the state crises due to the pandemic and other consequences.
Client’s Effort in Intervening State’s Financial Audit Result: Grounded-Theory Approach Muhammad Ikbal
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 5, Issue 1, September 2020
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v5i1.12458

Abstract

This paper draws its conclusions using an inductive approach. We find interesting symptoms in the field related to clients' efforts to influence audit opinion in the public financial audit process in various regions in Indonesia. For the purpose of inductive reasoning, we use a grounded theory approach as a tool for analysis and for drawing conclusions. Our findings are that there are at least seven ways and efforts taken by clients to intervene with the audit decisions made by BPK, and thus we eventually formulate a theory that the audit system in the government requiring interaction between the auditee, in this case the financial management apparatus and the BPK auditor, gives birth to a communication. This communication is used by the auditee to influence the results of the audit. The research implication is that there are ways for auditors to prevent clients from misusing the opportunities to influence audit result.
Co-Authors Ahmad Sofwan Rabbani Aji Sofyan Effendi Aliyaluna Yasmin Alsyadilla Anggita Annisa Abubakar Lahjie Gusti Randy Syahputra Hartojo Fellisia Ersa Indra Akhmaja Wijaya Irwansyah Irwansyah Irwansyah Irwansyah Irwansyah Iskandar Iskandar Karmila Aulia Sahaja Muhammad Fakhruddin Al-asyary Muliadi Muliadi Rima Istanita Set Asmapane Siti Masyithoh Syarifah Hudayah Ulah Safitri Vivi Richa Handayani Yana Ulfah Zulfie Nur Risqi