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All Journal Jurnal Akuntansi & Auditing Indonesia Media Riset Akuntansi The Indonesian Accounting Review Gadjah Mada International Journal of Business The Indonesian Journal of Accounting Research Jurnal Kelola : Jurnal Ilmu Sosial
IMAM WAHYUDI
Perbanas Institute Jakarta
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PRAKTIK PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT Wahyudi, Imam; Lucyanda, Jurica; Suhud, Loekman H.
Media Riset Akuntansi Vol 1, No 2 (2011): Agustus
Publisher : Universitas Bakrie

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh time pressure, risiko audit, prosedur review, kontrol kualitas dan komitmen profesional terhadap penghentian prematur atas prosedur audit. Penghentian prematur atas prosedur audit muncul dari situasi yang umumnya disebut sebagai perilaku pengurangan mutu audit (reduced audit quality-RAQ). Pengumpulan data menggunakan metode survei dengan teknik personal kuisioner, di mana kuisioner dikirim ke auditor yang bekerj a di kantor akuntan publik yang berada di Jakarta. Hasil penelitian menunjukkan prosedur audit yang paling sering ditinggalkan saat time pressure adalah uji kepatuhan terhadap sistem komputer on-line klien, sedangkan prosedur audit yang paling jarang ditinggalkan/dihentikan adalah konfirmasi kepada pihak ketiga. Hasil pengujian hipotesis menunjukkan bukti empiris bahwa dari lima variabel bebas yang digunakan dalam memprediksi terjadinya praktik penghentian prematur atas prosedur audit, hanya variabel materialitas yang memiliki pengaruh yang signifikan, sedangkan variabel time pressure, risiko audit, prosedur review, kontrol kualitas,dan komitmen profesional tidak mempunyai pengaruh yang signifikan terhadap penghentian prematur atas prosedur audit. Kata kunci: pengurangan kualitas audit, prematur audit, time pressure, risiko audit, prosedur review dan kontrol kualitas, komitmen profesional, materialitas
INTERAKSI ANTARA SISTEM FORMAL DENGAN BUDAYA DALAM PENCEGAHAN TINDAKAN KECURANGAN: STUDI KASUS PT BANK X (PERSERO) TBK Maryam, Maryam; Wahyudi, Imam
Media Riset Akuntansi Vol 2, No 2 (2012): Agustus
Publisher : Universitas Bakrie

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Abstract

This  study  intends  to  describe,  explain  and  evaluate  fraud  prevention  system  of    a  state owned bank, namely PT Bank X (Persero) Tbk. Exploiting a case study method, researchers try  to  investigate  events  in  their  natural  contexts.  Data  were  collected  mostly  by  semi-structured  interviews  and  direct  observation  while  one  of  the  researcher  was  doing  on the  job  training  at  the  bank  for  four  months  from  2010  to  2011.  Therefore,  researcher’s own  experience  and  perception  during  the  field  observation  and  interviews  will  influence the  research  process.  The  result  shows  that  the  bank  has  successfully  implemented  three phases of fraud prevention system – detection, investigation and prevention. The interesting finding is that most  fraud cases were  detected by accident, while internal  control, internal audit  and  whistleblower  systems  that  supposed  to  be  the  most  important  devises  to  detect fraud were left behind. Cultural factors such as paternalism might explain the phenomena. Keywords: fraud  prevention  system,  case  study,  bank
Everyday Life of Accounting Disclosure – Exploring Home Accountants’ Practices in Indonesia Wahyudi, Imam
The Indonesian Journal of Accounting Research Vol 24, No 1 (2021): IJAR January 2021
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.494

Abstract

Abstract: The study intends to identify the accounting practices used at home –budgeting, record keeping and the use of the information for decision making related to home affairs.  Exercising exploratory research, this study using accounting academics as well as accounting practitioners as informants. Data are collected mostly from informal interviews and a focus group discussion with ten informants. All of them are peer and close friends of the researcher. The analysis is conducted manually by tracing all interview transcripts and comparing the transcripts with secondary data from the informants. The study found that accounting practices at home tend to be dominated by financial management that focuses on cash flow management. Budgeting and record keeping are addressed mostly to manage cash flows in order to avoid deficit and to make long-term investment.
MAINSTREAM ACCOUNTING AND ITS PARADIGM: A CRITICAL ANALYSIS Imam Wahyudi
Gadjah Mada International Journal of Business Vol 1, No 2 (1999): September
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (94.052 KB) | DOI: 10.22146/gamaijb.37907

Abstract

This paper discusses the methodology dominantly used in accounting research, namely, mainstream accounting research methodology. This methodology which relies on the methodology of natural sciences and is called hypothetico-deductive approach assumes that human beings are passive objects and has no power to create social realities. As a result, accounting tends to be seen as an objective information separated from its social environment.This belief has created many disadvantages to the development of accounting practices and accounting research itself. Accounting research tends to be separated from accounting practices. Consequently, a lot of research findings cannot be applied in accounting practice. Thus, accountingresearch and accounting theorizing may not produce a real answer to the accounting problems.
CSR disclosure — legitimacy dan perubahan retorika Imam Wahyudi
Jurnal Akuntansi dan Auditing Indonesia Vol. 21 No. 1 (2017)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol21.iss1.art7

Abstract

This study decribes and analyzes the rhetorical changes of CSR disclosures of PT Aneka Tambang which relates to the company’s environmental conducts in response to institutional pressures.Using a case study approach – the data for this study based on the sustainability reports published by the company from 2006 -2015. Interpretive textual analysis is exploited by focusing on the use of rhetoric and rhetorical arguments through researcher’s subjective understanding – subjective sense making. The development of the disclosures for the period studied is contrasted with institutional pressures – domestic and international – by exploiting new institutional theory. The results show that for the period of ten years, the company’s disclosures can be categorised into three periods – reducing environmental harm, awareness in preserving environment, and environmental management excellence. In order to gain social legitimacy, institutional pressures from external parties influenced the way how the company adjusted its contents of disclosures.
Culture of Corruption and Symbolic Rationality of Accounting Information – Higher Education Implication Imam Wahyudi
The Indonesian Accounting Review Vol 11, No 2 (2021): July - December 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i2.2559

Abstract

When corruption becomes daily and socially acceptable practices, the functions of financial accounting have shifted from the instrument of managerial responsibility to a symbolic rationality of actions. Professional organizations of accountants and educational institutions consider this phenomenon as an ethical issue and have made professional ethics a mandatory subject for accounting students. This study aim to gain a better understanding of the role of accounting information in a corrupt society. It also tries to gain a better understaning that the accounting higher education institutions should play their role in this context. This study uses an interpretive phenomenological approach for the analysis. It is noted that it stresses the need for higher education institutions to take additional action by criticizing accounting principles that are fundamentally very capitalistic, being more flexible to different schools of thought, and incorporating the values of divinity into all accounting subjects.
PENGARUH PROFITABILITAS DAN PERKEMBANGAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN SUSTAINABILITY REPORT SEBAGAI VARIABLE MODERATING Yulianto Imantaka; Imam Wahyudi
Jurnal Kelola: Jurnal Ilmu Sosial Vol 5 No 1 (2022): Jurnal Kelola : Jurnal Ilmu Sosial
Publisher : Globalwriting Academica Consulting & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jk.v5i1.552

Abstract

The purpose of this study is to investigate the impact of profitability and corporate growth on corporate value, using the sustainability report of SRI-KEHATI index companies listed on the Indonesia Stock Exchange as a moderation variable, partially or simultaneously. is. The purpose of this study is to compare the results of previous studies. The sample was selected using the sampling method of interest. The samples used in this survey were 8 companies, and the observation period was 4 years (2016-2019).. Data processing using E-views 9. This study used descriptive statistical analysis and panel data regression to test hypotheses.
A Political Display and Symbolic Reasoning of Budgeting: Organizational Control Systems in An Indonesian Higher Education Institution IMAM WAHYUDI
The Indonesian Journal of Accounting Research Vol 13, No 1 (2010): IJAR January 2010
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.219

Abstract

This study examines the impact of the paternalistic managerial style of Javanese culture in an Indonesian higher education institution on the role budgeting used within the organization. This is an ethnographic case study in which the researcher is part of the case being studied as an academic and administrative staff member. An historical analysis is performed by confirmation of other organizational participants' understanding about the school's control system through interviews. To provide official organizational and descriptive historical contexts of the case and to make available the powerful link between what people say and what they actually do, documents and archival recordsare also used. Instead of formal organizational structures being adopted, informal relationships, paternalistic management and physical control dominate everyday managerial practices in the school. Budgeting facilitates a political deal among the school's stakeholders. It functions as a rationalized myth to the process and a symbolic reason to display that managerial conducts are financially responsible - not merely an efficiency measurement.
Co-Authors Jurica Lucyanda Maryam, Maryam Suhud, Loekman H. Yulianto Imantaka