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All Journal TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society Jurnal Ijtimaiyya Jurnal Ilmu Produksi dan Teknologi Hasil Peternakan Infotekmesin BISEI: Jurnal Bisnis dan Ekonomi Islam Perdikan: Journal of Community Engagement JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) JURNAL POLI-TEKNOLOGI Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Animal Production International Journal of Religious and Interdisciplinary Studies International Journal of Economics and Business (IJEB)
Rosidi
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Public Health Social Sciences Transportation Veterinary

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The Contribution of the Internal Audit Function, Audit Committee, and External Auditor Quality in Shortening Audit Report Lag in the Pre- and During-COVID-19 Pandemic Era Fauzia, Syifa; Rosidi
TEMA Vol. 26 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.26.1.03

Abstract

Delay in submitting annual financial reports is still a phenomenon in companies going public. The large number of audit report lag phenomena makes companies need to find ways to shorten it. This study aims to determine the effect of internal audit function, audit committee, and external auditor quality on audit report lag before and during the COVID-19 pandemic. This study applies a causal associative design through a quantitative approach. The population includes consumer services sub-sector companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2022, from which the samples of 132 observable data from 22 companies are selected through purposive sampling. The results of the multiple linear regression analysis utilizing SPSS 26.0 exhibit that the internal audit function and audit committee have no effect on audit report lag, both before and during the Covid-19 pandemic, while the external auditor quality has a significant effect on audit report lag during the Covid-19 pandemic.
Analysis of Fraud Prevention Actions by Banking Employees Anggraini, Veni; Rosidi; Lisa, Oyong
International Journal of Economics and Business Management Vol. 1 No. 01 (2024): International Journal of Economics and Business Management (IJEBUM)
Publisher : one million dreams corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Fraud is a form of fraud committed by banking officials to gain illegal profits from banks or customers. This study aims to test fraud prevention measures in the banking sector through organizational culture variables, internal auditors, whistleblowing and internal control systems. The internal control system in this study acts as an intervening variable. We use the size of rural bank employees in Kediri City to test the causal relationship on the research variables through statistical data analysis. The results of the study indicate that organizational culture, whistleblowing and internal control systems have a significant effect on fraud prevention in rural bank services. On the other hand, the role of internal auditors does not affect fraud prevention measures. Organizational culture and the role of internal auditors have a significant effect on fraud prevention through the implementation of internal control systems and whistleblowing has a significant effect on fraud prevention through the implementation of internal control systems. The findings of this study are expected to help stakeholders in efforts to prevent fraud in the banking sector
Analysis Of Tax Planning Implementation As An Effort To Reduce Corporate Income Tax Febriyanti, Icha Bella; Rosidi
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 1 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.1.212

Abstract

Abstract: This study aims to analyze the implementation of tax planning as an effort to reduce corporate income tax at PT Piranha Multi Talenta. The research was motivated by the issuance of an SP2DK notice by the tax authority on the company’s 2022 Annual Tax Return, which indicated non-compliance in managing tax obligations. This research employed a descriptive qualitative method with data collection techniques including interviews, document analysis (financial statements and tax returns), and literature review. The findings reveal that before the SP2DK issuance, tax management was primarily administrative and lacked strategic planning. After receiving the notice, the company implemented tax planning strategies by utilizing Article 23 and Article 25 tax credits and applying a gross-up policy for Article 21 income tax. These strategies effectively reduced tax liabilities, improved tax compliance during 2023–2024, minimized penalty risks, and supported financial stability.
Pengembangan Model Pembangkit Listrik Tenaga Picohydro Tipe Turbin Cross Flow Head Rendah Gun Gun R Gunadi; Jusafwar; Candra Damis Widiawaty; Machfud Priyo Utomo; Ramdana Ajie Satria; Muhammad Raihan Abimanyu; Adi Syuriadi; Dianta Mustofa Kamal; Rosidi
Infotekmesin Vol 13 No 2 (2022): Infotekmesin: Juli, 2022
Publisher : P3M Politeknik Negeri Cilacap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35970/infotekmesin.v13i2.1527

Abstract

The provision of food, energy supply, and the provision of information are The food provision, energy supply, and information delivery are controlled to improve people's welfare. In 2011, the national electricity production by PLN was 11% new and renewable energy. 6% hydropower and 5% geothermal. PLN plans the geothermal to be 13% and hydropower to be 6%. The availability of independent PhPP has been built by many communities. PhPP with a waterwheel drive provides a capacity of about 100 watts thus it is only enough for home lighting, whereas the hydro energy potential of the area is quite abundant. The development that has been carried out has several weaknesses; PhPP plump turbine type requires a high head which becomes a constraint for agricultural irrigation, in the other hand PhPP waterwheel type has low efficiency. The research was conducted to develop PhPP low head cross-flow turbine type, which is more efficient. The development begins with the experiment of the PhPP cross-flow turbine model to optimize the ratio of the diameter and width of the runner. A preliminary case study provides experimental results for a cross-flow turbine's torque and power parameters at a flow rate of 0.053 m3/s. Changes in the turbine diameter and width ratio are optimum at a runner width of 10 cm.
Non-Cash Transaction Policy: The Steps for Cashless Management in Central Java Province Setiawan, Zeffri; Rosidi; Purwanti, Lilik
The International Journal of Accounting and Business Society Vol. 30 No. 1 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2022.30.1.541

Abstract

Purpose - This study aims to understand the implementation steps of the non-cash transaction policy in the Central Java Provincial Government, with Edward III's (1980) "Policy Implementation Theory" as a tool for analyzing the supporting and inhibiting factors of implementation. Design/methodology/approach—This research uses a qualitative approach. Data was collected through in-depth interviews and document collection regarding the application of non-cash transactions. The informants in this study involved 2 participants from the Regional Financial and Asset Management Agency of Central Java Province. These participants are policymakers and technical implementers who apply non-cash transactions to the research object. Findings - Result Research shows that implementing the non-cash transaction policy has been going well from the perspective of the executor's understanding of non-cash management. The Central Java Provincial Government takes steps in policy implementation: preparation, implementation, and control. Supporting factors in implementation come from communication and financial resources. Meanwhile, human resources, physical resources, disposition and bureaucracy need to be evaluated because they can potentially hinder implementation in the Central Java Provincial Government. Practical implications—The implementation of the non-cash transaction policy found supporting factors and obstacles. This is useful in improving the quality of local government financial management so that implementation is not limited to fulfilling obligations but also has uses. Originality/value - Implementing non-cash transactions is necessary for Regional Governments because it brings many benefits in the context of realizing good governance. This study seeks to analyze the application of non-cash transactions and identify the causes of the low application of non-cash transactions. This study reveals the facts related to implementing the non-cash transaction policy so that it can provide input to the government in implementing regional financial management. Keywords- Cashless, Public Policy; Financial Administration; Edwards III Theory Paper type- Case study
Portraying Dr. Soetomo's Thoughts in The Frame of University Social Responsibility Nurhayati; Irianto, Gugus; Rosidi
The International Journal of Accounting and Business Society Vol. 31 No. 1 (2023): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2023.31.1.678

Abstract

Purpose - This research aims to understand and explain the concept of University Social Responsibility by Dr. Soetomo University Surabaya. Design/methodology/approach - In the context of research on University Social Responsibilities (USR), it is based on the concept of nationality and peoplehood initiated by Dr. Soetomo. Such a paradigm in the research context is called a constructivist-interpretive paradigm with a qualitative approach. A qualitative approach was chosen to obtain an in-depth picture of the research topic based on qualitative data. Findings - The findings in this study are as follows: First, the concept of University Social Responsibility implemented by Dr. Soetomo University Surabaya is understood as a forum for embodying values that have grown and developed within Dr. Soetomo University. Second, implementing University Social Responsibility based on a people's and national perspective at Dr Soetomo University Surabaya is a series of field practice agendas that students assisting residents measurably and simultaneously carry out. Third, the strategy carried out by Dr. Soetomo University Surabaya in implementing University Social Responsibility for the campus circle community is first to identify the fundamental problems that exist in the community, then consolidate empowerment together with the government, both the Surabaya City Government and the Surabaya city social service. The suggestions resulting from this study are: First, policies related to poverty alleviation, public education, equitable distribution of education, and education for all those driven by the city/district government and the House of Representatives should have synergy with universities or universities that also have similar views on efforts to alleviate poverty and equalize social access. Second, the Surabaya City Government and social services are advised to contribute financially and non-financially to the sustainability of the agenda related to equitable access in the context of fulfilling the fundamental rights of the need for human rights contained in Law Number 39 of 1999 concerning human rights.
Determinants Of the Use of Agency Level Finalcial Application Systems (Sakti): Development of The Umega Model khabibi, Mohammad wildan; Rosidi
The International Journal of Accounting and Business Society Vol. 30 No. 3 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2022.30.3.685

Abstract

Purpose — This study examines and analyzes the effect of performance expectancy, effort expectancy, social influence, perceived risk, information quality, system quality, attitude, intention to use, and use of SAKTI. Design/methodology/approach—Data was obtained through online questionnaires filled out by 149 users at the operator level of SAKTI. The analysis method used is Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) test tool. Findings — Empirical evidence shows that performance expectancy, social influence, perceived risk, information quality, system quality, attitude, intention to use, and use of SAKTI affect attitude toward using SAKTI. Intention to use the application affects the use of SAKTI. Practical implications—The SAKTI application will be accepted and used if it increases employee performance, is easy to use, the environment affects usage, is secure, generates information that is simple for users to comprehend and has a good network infrastructure. Application providers can use this research to determine SAKTI usage behaviour. Originality/value—This study develops the UMEGA model to determine the acceptance of the SAKTI application based on attitudes, interests, and usage. Keywords — Accounting; System; SAKTI; UMEGA; and Use of SAKTI Paper type — Case study  
Implementasi Vitamin B-Kompleks pada Budidaya Ayam Kampung untuk Menuju Ketahanan Pangan Bagi Penyandang Disabilitas Desa Wanatirta-Paguyangan, Brebes Elly Tugiyanti; Ismoyowati; Rosidi; Imam Suswoyo; Fitri Yunitasari
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol. 7 No. 1 (2026)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v7i1.2833

Abstract

Penyandang disabilitas di Desa Wanatirta berjumlah 32 orang dengan keterbatasan fisik yang berdampak pada rendahnya tingkat kemandirian ekonomi dan sosial. Kondisi tersebut menyebabkan sebagian besar penyandang disabilitas berada pada kategori miskin dan rentan. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan keterampilan dan kesejahteraan penyandang disabilitas melalui budidaya ayam kampung dengan memanfaatkan potensi desa berupa limbah sayuran. Budidaya ayam kampung dipilih karena mudah diaplikasikan, tidak membutuhkan keahlian khusus, serta sesuai dengan kondisi mitra. Metode yang digunakan adalah Participatory Rural Appraisal (PRA) melalui tahapan sosialisasi, edukasi, penyuluhan, penerapan teknologi fermentasi limbah sayuran sebagai pakan alternatif, pendampingan, dan evaluasi. Solusi yang diberikan meliputi pelatihan pembuatan kandang sederhana, formulasi pakan fermentasi, serta pemberian vitamin B-kompleks. Hasil kegiatan menunjukkan antusiasme mitra yang tinggi, peningkatan keterampilan, serta dampak positif terhadap pemenuhan gizi dan penurunan risiko stunting. Program ini berpotensi berkelanjutan melalui kerja sama dengan mahasiswa dan pemangku kepentingan terkait.
The Effect of Environmental, Social, Governance (ESG) Disclosureand Accounting Conservatism on Tax Avoidance Practices with Firm Value as a Moderating Variable Tri Utami, Dian; Rosidi; Baridwan, Zaki
The International Journal of Accounting and Business Society Vol. 33 No. 2 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.2.907

Abstract

Purpose: This research aims to analyze the effect of Environmental, Social, and Governance (ESG) disclosure and accounting conservatism on corporate tax avoidance, considering the role of company value as a moderating variable in this relationship. Methodology/approach: This research uses an explanatory quantitative approach, using panel data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Tax avoidance is measured using the Cash Effective Tax Rate (CETR). The level of ESG disclosure is measured using a content analysis index compiled from 33 Environmental, Social, and Governance indicators. Accounting conservatism is proxied by the Book-to-Market ratio, while company value is measured using the Price-to-Book Value (PBV) ratio. The analysis technique used is panel data regression with moderating variable testing. Findings: ESG disclosure has a negative, significant effect on corporate tax avoidance, whereas accounting conservatism does not. Firm value is found to strengthen the negative relationship between ESG disclosure and tax avoidance, indicating that firms with higher market values tend to show better tax compliance as sustainability transparency increases. However, company value does not moderate the relationship between accounting conservatism and tax avoidance, suggesting that accounting conservatism functions more as a technical reporting practice than as a strategy directly related to tax policy. Practical implications: This research provides practical implications for corporate management in efforts to enhance reputation and minimize tax risk through strengthening ESG disclosure and implementing accounting conservatism. Companies with high market value are expected to incorporate both aspects into their corporate governance strategy to improve tax compliance. Originality/value: This research contributes to the literature on market discipline and tax ethics by revealing the role of corporate values in enhancing the effectiveness of ESG disclosure in curbing tax avoidance, while also demonstrating the limitations of accounting conservatism in emerging markets.
Entrepreneurial Empowerment of Santri: A Systematic Literature Review on Economic Self-Reliance in Pesantren Kusuma Wisudawan, Anja; Khairullah; Rosidi
Ijtimaiyya: Jurnal Pengembangan Masyarakat Islam Vol. 18 No. 2 (2025): Ijtimaiyya: Jurnal Pengembangan Masyarakat Islam
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/ijpmi.v18i2.23816

Abstract

This study examines santri empowerment in fostering economic independence within Islamic boarding schools (pesantren) by employing a systematic literature review approach. The study aims to synthesize existing research and to identify key factors influencing the success of empowerment initiatives. Data were collected from peer-reviewed journal articles published between 2020 and 2025, primarily sourced from Google Scholar using the Publish or Perish software. After applying inclusion and exclusion criteria, six relevant studies were ultimately selected for in-depth analysis. The findings reveal that santri empowerment is a multidimensional process that is shaped by several interconnected factors. First, the integration of entrepreneurship education into pesantren curricula plays a crucial role in developing santri’s entrepreneurial mindset and practical skills. Second, the leadership of kiai and institutional support significantly influence the sustainability of empowerment programs. Third, multi-stakeholder collaboration, including government and alumni involvement, enhances access to critical resources and market opportunities. Fourth, digital transformation, particularly through e-commerce, expands business reach and competitiveness. Finally, empowerment initiatives based on local economic potential contribute to sustainable development and community impact. This study concludes that pesantren have significant potential to function as centers of community-based economic empowerment. The study contributes to the conceptual understanding of santri empowerment and provides insights for developing integrated and adaptive empowerment models. Future research is recommended to adopt empirical approaches to validate these findings in diverse pesantren contexts.
Co-Authors Adi Syuriadi Agresya, Vony Anggraini, Veni Bahar UDIN Candra Damis Widiawaty, Candra Damis Canra Krisna Jaya Dianta Mustofa Kamal E. Tugiyanti Eko Ganis Sukoharsono Elly Tugiyanti Fadilah, Roni Fatah Yasin, Eko Febriyanti, Icha Bella Fitri Yunitasari Gugus Irianto Gun Gun R Gunadi Hamdi Hamdi Imam Suswoyo Ismoyowati J. Kurniawan Jusafwar Khabibi, Mohammad Wildan Khairullah Kusuma Wisudawan, Anja Lilik Purwanti Machfud Priyo Utomo Muhammad Raihan Abimanyu Muhammad Rusydi H. Nisya Achdara Noval Adib Novie Andri Setianto Nurhayati Oyong Lisa Rahman, Haolia Ramdana Ajie Satria Rizky Firmansyah saputra, isroq ilham Setiawan, Zeffri Syam, Muhammad Agus Syifa Fauzia, Syifa Tri Utami, Dian Umi Aisyah, Umi Umi Muawanah Wickramasinghe, Danture Yudea Zaki Baridwan