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All Journal Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Journal of Economics, Business, & Accountancy Ventura EQUILIBRIUM Accounting Analysis Journal AKRUAL: Jurnal Akuntansi Jurnal Pajak dan Keuangan Negara (PKN) Jurnal Ecogen Journal of Artificial Intelligence and Digital Business Jurnal Penelitian Pendidikan Indonesia
Budiandru, Budiandru
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Religion Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Social Sciences Other

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Factors Affecting Motivation for Career Selection of Public Accountants Budiandru, Budiandru
AKRUAL: JURNAL AKUNTANSI Vol 12, No 2 (2021): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v12n2.p204-216

Abstract

The purpose of this study was to determine the influence of intrinsic value, work environment, and job market considerations on the motivation to choose a career as a public accountant either partially or simultaneously. This research method uses multiple linear regression analysis with a sample of 210 students of the faculty of economics and Business, University of Muhammadiyah Prof. Dr. Hamka. The research results based on the t-test show that the intrinsic value of work affects the motivation for choosing a career to become a public accountant, while the work environment and job market considerations do not affect the motivation for choosing a career to become a public accountant. Simultaneously, the intrinsic value of work, work environment, and labor market considerations affect the motivation to choose a career to become a public accountant. Public accounting firms need to consider workspace and freedom for auditors to complete existing work, providing intellectual challenges with a dynamic work atmosphere.
Audit Quality of Pandemic Era Public Accounting Firms Budiandru, Budiandru
Accounting Analysis Journal Vol 10 No 2 (2021): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i2.46826

Abstract

The purpose of this study is to analyze the effect of due professional care, accountability, and reputation of public accounting firms on audit quality during a pandemic. Data were collected using a questionnaire and processed using multiple linear regression with a sample of auditors and students who have worked in public accounting firms in Jakarta. The processing results show that due professional care, accountability, and office reputation significantly affect audit quality during a pandemic. The accounting firm can maintain and improve audit quality by providing education and training to auditors and providing incentives according to performance achievements. Keywords: Due Professional Care; Accountability; Reputation; Audit Quality
Audit Quality of Pandemic Era Public Accounting Firms Budiandru, Budiandru
Accounting Analysis Journal Vol 10 No 2 (2021): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i2.46826

Abstract

The purpose of this study is to analyze the effect of due professional care, accountability, and reputation of public accounting firms on audit quality during a pandemic. Data were collected using a questionnaire and processed using multiple linear regression with a sample of auditors and students who have worked in public accounting firms in Jakarta. The processing results show that due professional care, accountability, and office reputation significantly affect audit quality during a pandemic. The accounting firm can maintain and improve audit quality by providing education and training to auditors and providing incentives according to performance achievements. Keywords: Due Professional Care; Accountability; Reputation; Audit Quality
Analysis of Integration of the Indonesian Sharia Stock Index with Developing Countries Budiandru, Budiandru; Nuryadin, Deni; Pratama, Muhammad Dika
EQUILIBRIUM Vol 9, No 2 (2021): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v9i2.12387

Abstract

Globalization is rapidly causing an integration of economic and financial systems worldwide, resulting in shocks to the Islamic stock index and reducing the benefits of diversification for investors. Therefore, this study analyzes the integration, influence, response, and contribution of shocks to each developing country’s Islamic stock index. Specifically, analyzing the effect of developing country sharia stock index shocks on Indonesia's sharia stock index. The study uses monthly time series data for 2011-2021 with samples from Indonesia, Turkey, Malaysia, Pakistan, Kuwait, and India using the Vector Error Correction Model (VECM) method. The results showed cointegration or a long-term relationship in the developing countries’ sharia stock index. The Malaysian Islamic Stock Index and the Indian Islamic Stock Index influence the Indonesian Islamic Stock Index. Furthermore, the Indonesian Islamic Stock Index stabilized the fastest in response to the Turkish Islamic Stock Index shocks. However, the Malaysian Islamic Stock Index shock contributes the most to the Indonesian Islamic Stock Index. Developing countries could improve the infrastructure of the Islamic stock index and policy reforms. This would minimize the impact of international stock index shocks and accelerate integration. Investors should consider the dominant economic strength, geographical factors, and trade relations in determining portfolio diversification in global economic conditions. 
Impact Of The Taxpayer Understanding And Awareness, Tax Sanctions, Fiscus Services, E-Filing System On Taxpayer Compliance In Jakarta During The Covid-19 Pandemic Karsam, Karsam; Budiandru, Budiandru
Jurnal Pajak dan Keuangan Negara (PKN) Vol 5 No 1 (2023): Jurnal Pajak dan Keuangan Negara : September 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v5i1.2035

Abstract

  Objective – The objective of this paper is to examine the ways understanding and aware of taxpayers are regarding understanding and awareness of taxes, penalties, tax authorities, and electronic filing systems for taxpayers regarding taxpayer compliance in the DKI Jakarta area.. Design/methodology – The method of this study is quantitative. As part of this quantitative study, it is not in the form of statistics, but through the process of collecting data by distributing questionnaires and using sampling methods that aim to eliminate the problem of extensive data collection to make population conclusions so that data collection will be practical, cost-effective and convenient. The sampling technique is measurement model analysis in the outer model and structural model analysis in the inner model employing SmartPLS 3 Multivariate Structural Equation Model (SEM). Results – Partially the findings of this research suggest that the electronic filing system affects taxpayer compliance. Understanding and awareness of taxpayers has tax sanctions have had no effect on taxpayer compliance no effect on tax authorities' and taxpayers' compliance services have no effect on taxpayer compliance. The square root of R, or R2 simultaneously is 0.504 or 50.4%, This indicates that factors that influence compliance by taxpayers understanding and awareness of taxpayers, tax sanctions, tax authorities and e-filing systems of 50.4%. The contribution of this research shows that the electronic filing system a impact on compliance by taxpayers, in this instance taxpayers must learn more about taxes and the government must provide education and an adequate system for taxpayers. Research limitations/implications – The weakness of this study is that the number of respondents who are taxpayers registered at the DKI Jakarta KPP is still limited and does not represent the sample as a whole. The implication is that conclusions cannot be generalized and cannot be used as the main reference The number of taxpayers during a pandemic situation was reluctant to report and pay taxes, this had an impact on the level of compliance Novelty/Originality – The novelty of this study is that there are samples taken from the Covid pandemic, the variables of awareness and concern use different indicators.
Enhancing Customer Satisfaction at PT Bank Rakyat Indonesia (Persero) Tbk: The Impact of Service Quality Pratiwi, Wanda Diah; Budiandru, Budiandru
Jurnal Ecogen Vol 7, No 3 (2024): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v7i3.16277

Abstract

The focus of this research aimed to ascertain how customer satisfaction at the Kramat Jati Branch of PT Bank Rakyat Indonesia (Persero) is affected by service quality. This study involved 100 respondents who were bank customers, with the sample size calculated using the Slovin formula and selected through accidental sampling techniques.  At the Kramat Jati Branch of PT Bank Rakyat Indonesia (Persero) Tbk, customers were asked to fill out questionnaires to provide primary data. The analysis showed that the estimated t-value (6.393) was higher than the t-table value (1.984), and the significance coefficient was 0.000, which is less than the standard threshold of 0.05. These results indicate that service quality significantly influences customer satisfaction. Analysis with SPSS shows that service quality contributes 29.4% to customer satisfaction, and the correlation test shows that the relationship between service quality and customer satisfaction is in the medium category with a coefficient value of 0.542.
Investigating the role of ethical standards, professional judgment, and regulatory compliance in financial reporting quality Budiandru, Budiandru
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 11 No. 3 (2025): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020254510

Abstract

Ethical standards, professional judgment, and regulatory compliance create a comprehensive framework for high-quality financial reporting. They work synergistically to promote accuracy, transparency, and reliability in financial statements, thereby supporting the credibility of financial information and maintaining stakeholder confidence. The primary objectives of this study are to evaluate the impact of ethical standards, professional judgment, and regulatory compliance on financial reporting quality and to identify best practices for integrating these factors. This study employs a qualitative research approach to explore the role of ethical standards, professional judgment, and regulatory compliance in financial reporting quality. This study underscores the significant role that ethical standards, professional judgment, and regulatory compliance play in ensuring high-quality financial reporting. Ethical standards provide the foundation for integrity and transparency in financial reporting, while professional judgment enables accountants to apply these standards effectively in complex scenarios. Regulatory compliance further ensures that financial reporting practices align with established guidelines and laws, promoting consistency and reliability. The interplay between these elements creates a robust framework for enhancing the credibility and accuracy of financial statements.
Tanggung Jawab Hukum Marketplace terhadap Kebocoran Data Pribadi Pengguna dalam Perspektif UU ITE dan UU Perlindungan Data Pribadi Budiandru, Budiandru; Hidayat, Rahmad Sujud
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.3170

Abstract

Perkembangan teknologi digital telah mendorong pesatnya pertumbuhan ekonomi berbasis daring, khususnya melalui marketplace. Di balik kemudahan transaksi elektronik, terdapat ancaman serius berupa kebocoran data pribadi pengguna yang menimbulkan risiko hukum dan sosial. Penelitian ini bertujuan untuk menganalisis tanggung jawab hukum marketplace terhadap kebocoran data pribadi pengguna dalam perspektif Undang-Undang Nomor 11 Tahun 2008 tentang Informasi dan Transaksi Elektronik (UU ITE) dan Undang-Undang Nomor 27 Tahun 2022 tentang Perlindungan Data Pribadi (UU PDP). Metode penelitian yang digunakan adalah yuridis normatif dengan pendekatan perundang-undangan dan konseptual. Hasil penelitian menunjukkan bahwa marketplace sebagai penyelenggara sistem elektronik berkewajiban melindungi, menjaga, dan menjamin keamanan data pribadi pengguna sesuai prinsip perlindungan data. Dalam hal terjadi kebocoran, marketplace dapat dimintai pertanggungjawaban secara administratif, perdata, maupun pidana berdasarkan ketentuan hukum yang berlaku. UU PDP memperkuat posisi hukum pengguna dengan memberikan hak untuk memperoleh pemberitahuan dan ganti rugi atas pelanggaran data. Oleh karena itu, tanggung jawab hukum marketplace tidak hanya bersifat reaktif, tetapi juga preventif melalui penerapan sistem keamanan yang memadai. Penegakan hukum yang efektif membutuhkan sinergi antara pemerintah, penyelenggara sistem elektronik, dan masyarakat guna mewujudkan keamanan siber yang berkeadilan dan berkelanjutan.
Default Risk on Islamic Banking in Indonesia Budiandru, Budiandru
Journal of Economics, Business, and Accountancy Ventura Vol. 24 No. 1 (2021): April - July 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i1.2474

Abstract

The problem of default by debtors becomes a primary concern for Islamic banking recently. This study analyzes the effect of economic pressure on the risk of default on Islamic banks, both in the short and long term, the risk response of default, and also other variables' contribution in explaining the diversity of risk of default of Islamic banks. This study used monthly data from 2007 to 2020 by using a vector error correction model. The results show that inflation and exchange rates affect the risk of default in the short term, while inflation, exchange rates, and interest rates affect the risk of default in the long run. Non-performing financing quickly stabilized when responding to the interest rates. The Islamic stock index has the most significant contribution in explaining the diversity of default risks. Islamic banks must be aware of the monetary fluctuation and also careful in analyzing the demand for financing by looking at the future economic prospects.
Islamic Social Reporting and Halal Business Performance Budiandru, Budiandru
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 12 No. 2 (2020)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v12i2.16808

Abstract

Islamic Social Reporting (ISR) is used to assess a company's social performance based on Islamic principles. Islamic social performance reports will influence investors' decisions in investing. This research is to analyze factors influencing the Islamic Corporate Social Responsibility report. Data is obtained from the annual reports of 44 companies in the halal industry sector from 2013-2018, and analyzed using the Random Effect Model (REM) method. In this research, interest on debt-based Sharia Screening (SS) is divided by total assets with a maximum tolerance of 45 percent; the companies’ net-based Profitability (PRV) is divided by the total assets (ROA), and total debt-based leverage (LEV) is divided by equity (DER). The result is that Sharia Screening, Profitability, and Leverage affect ISR reporting. Increasing sharia screening and leverage will decrease ISR reporting, while increasing profitability will increase ISR reporting. Thus, the increase and decrease in this variable affect the companies’ decision to report the ISR. Therefore, companies must improve their financial performance to improve corporate social responsibility disclosure quality, which is very important for stakeholders in investing. AbstrakPelaporan sosial Islam digunakan untuk menilai kinerja sosial perusahaan berdasarkan prinsip-prinsip Islam. Laporan kinerja sosial Islam akan mempengaruhi keputusan investor dalam berinvestasi. Penelitian ini dilakukan untuk menganalisis faktor-faktor apa saja yang mempengaruhi laporan sosial Islam dengan menggunakan 44 perusahaan sektor industri halal, data tahunan tahun 2013-2018, dan menggunakan metode random effect model (REM). Syariah Screening (SS) berbasis pada hutang bunga dibagi total aset dengan toleransi maksimal 45 persen, Profitabilitas (PRV) berbasis pada laba bersih perusahaan dibagi total aset (ROA), dan leverage (LEV) berbasis pada total hutang dibagi ekuitas (DER). Hasilnya adalah syariah screening, profitabilitas, dan leverage mempengaruhi pelaporan sosial Islam. Peningkatan syariah screening dan leverage akan menurunkan pelaporan ISR, sedangkan peningkatan profitabilitas akan meningkatkan pelaporan ISR. Dengan demikian kenaikan dan penurunan variabel ini mempengaruhi keputusan perusahaan untuk melaporkan ISR. Oleh karena itu, perusahaan harus meningkatkan kinerja keuangannya untuk meningkatkan kualitas pelaporan sosial Islam yang sangat penting bagi stakeholders dalam berinvestasi. Dengan demikian kenaikan dan penurunan variabel ini mempengaruhi keputusan perusahaan untuk melaporkan ISR. Oleh karena itu, perusahaan harus meningkatkan kinerja keuangannya untuk meningkatkan kualitas pelaporan sosial Islam yang sangat penting bagi stakeholders dalam berinvestasi. 
Co-Authors Hidayat, Rahmad Sujud Karsam Karsam Nuryadin, Deni Pratama, Muhammad Dika Pratiwi, Wanda Diah Qonita, Sarah Safuan Safuan