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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society JOIV : International Journal on Informatics Visualization JIA (Jurnal Ilmiah Akuntansi)
M. Achsin
Universitas Brawijaya
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Pengaruh Sifat Sinisme, Lingkungan dan Sifat Machiavellian Terhadap Tindakan Kecurangan Akademik Fihandoko, Surya; Achsin, M.
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 1: Semester Ganjil 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.687 KB)

Abstract

Penelitian ini bertujuan untuk menguji bahwa sifat sinisme, lingkungan dan sifat machiavellian memiliki pengaruh terhadap tindakan kecurangan akademik yang dilakukan oleh mahasiswa. Penelitian ini mengacu pada penelitian sebelumnya yaitu penelitian yang dilakukan oleh Chrismastuti (2008). Penelitian ini dilakukan di Jurusan Akuntansi Universitas Brawijaya Malang dengan menggunakan metode survei. Penelitian ini memperoleh respon sebanyak 237 Responden dari 297 total kuesioner yang telah disebar. Responden tersebut adalah mahasiswa Jurusan Akuntansi Universitas Brawijaya yang menyatakan pernah melakukan kecurangan akademik. Peneliti menggunakan software SPSS untuk menguji data penelitian. Hasil analisis dari penelitian ini menunjukkan bahwa sifat sinisme, lingkungan dan sifat machiavellian berpengaruh positif dan signifikan terhadap kecurangan akademik. Hal tersebut menunjukkan bahwa kecurangan akademik dapat dipengaruhi oleh sifat sinisme, lingkungan dan sifat machiavellian. Implikasi dari penelitian ini diharapkan dapat membantu sektor pendidikan untuk mengenali hal-hal yang mempengaruhi kecurangan akademik. Kata Kunci: Kecurangan Akademik, Sifat Sinisme, Lingkungan dan Sifat Machiavellian.
Peranan Sistem Pengendalian Internal terhadap Pencegahan Terjadinya Tindakan Fraud di Pengadaan (Studi Kasus pada PT PLN (Persero) Distribusi Jawa Timur Area Malang) Wicaksono, Satriyo Adi; Achsin, M.
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 1: Semester Ganjil 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The purpose of this study is to understand how the internal control system applied by PT PLN (Persero) Distribution of East Java Malang Area may play a role in preventing the occurrence of fraud action in the procurement. During the process, procurement in PT PLN (Persero) Distribution of East Java Malang Area is prone against the occurrence of various acts of fraud. Therefore, we need an internal control system over the procurement in PT PLN (Persero) Distribution of East Java Malang Area in order to prevent the occurrence of various acts of fraud itself. The study is conducted using the qualitative method with a descriptive research. The result of this study showed that overall, the internal control system applied is quite effective, as shown by the implementation of PLN Bersih program, which is able to make PLN (Persero) Distribution of East Java Malang Area become better and “cleaner” than before. Meanwhile, in the procurement process, the internal control are also have quite effective role in order to preventing any kind of fraud acts. It is realized by the implementation of e-procurement program or eProc, the role of the procurement analysts, directors of job, and job inspectors, quality inspections, and implementation of Owner Estimate (OE) method.Keywords :   Fraud,  internal control system, procurement,  PT PLN (Persero) Distribution of East Java Malang Area
INDEPENDENSI AKUNTAN PUBLIK DAN PIHAK TERASOSIASI Aripoerwo, Rizal; Ludigdo, Unti; Achsin, M.
Jurnal Akuntansi Multiparadigma Vol 5, No 2 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Abstrak: Independensi Akuntan Publik dan Pihak Terasosiasi. Tujuan penelitian ini memahami makna independensi akuntan publik dan pihak terasosiasi dalam bisnis jasa audit. Metode yang digunakan dalam penelitian ini adalah studi kasus. Hasil penelitian menunjukkan tiga hal yang pertama, adanya pemahaman bahwa independensi dapat dinisbatkan sebagai sikap pragmatis akuntan publik dan pihak terasosiasi dalam menjalankan bisnis jasa audit. Kedua, independensi merupakan jiwa yang terasing dalam diri akuntan publik dan pihak terasosiasi. Ketiga, independensi merupakan ilham yang terwujud dalam sikap amanah yang ditunjukkan saat penugasan audit.Abstract: Independence of Public Accountant and The Associated. The purpose of this research is to understand the independence of public accountants and the associated party in business audit services. The case study was employed as the method. There are several results, first there is an understanding that independence can be attributed as pragmatic attitude of public accountants and the associated party. Second, independence is an alienated soul from  the behavior of public accountans and the associated party. Third, independence is embodied inspiration from the attitude of trust that is shown when audit assignment has conducted.
HUBUNGAN PEMAHAMAN AKUNTABILITAS, TRANSPARANSI, PARTISIPASI, VALUE FOR MONEY DAN GOOD GOVERNANCE (Studi Empiris pada SKPD di Kabupaten Lumajang) Iswahyudi, Aries; Triyuwono, Iwan; Achsin, M.
Jurnal Ilmiah Akuntansi Vol 1, No 2 (2016): Volume 1, Nomor 2, Tahun 2016
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (242.071 KB) | DOI: 10.23887/jia.v1i2.9992

Abstract

ABSTRAKTujuan penelitian ini adalah untuk 1) menguji secara empiris pengaruh pemahaman akuntabilitas terhadap good governance. 2) menguji secara empiris pengaruh pemahaman transparansi terhadap good governance. 3) menguji secara empiris pengaruh pemahaman partisipasi masyarakat terhadap good governance. 4) menguji secara empiris pengaruh pemahaman Value For Money (VFM) terhadap good governance. Penelitian ini menggunakan pendekatan kuantitatif dengan pendekatan eksplanatori. Variabel dalam penelitian ini adalah akuntabilitas, transparansi, partisipasi, dan VFM, dengan variabel terikat adalah good governance. Populasi dalam penelitian ini yaitu SKPD Kabupaten Lumajang yang terkait dengan pelayanan publik. Teknik pengambilan sampel yang digunakan adalah random bertingkat (stratified random sampling). Teknik analisis menggunakan regresi berganda. Hasil analisis menunjukkan bahwa good governance tidak berjalan dengan baik karena variabel akuntabilitas tidak berpengaruh secara positif, variabel VFM tidak berpengaruh secara positif. Sedangkan variabel partisipasi berpengaruh secara negatif dan variabel transparansi berpengaruh secara positif terhadap good governance.Kata kunci: akuntabilitas, transparansi, partisipasi, VFM, good governance ABSTRACTThe purpose of this study is to 1) Test empirically the effect of accountability to the understanding of good governance. 2) Test empirically understanding the influence of transparency to good governance. 3) Test empirically understanding the influence of society participation to good governance. 4) Test empirically understanding the influence of Value For Money (VFM) to good governance. This study uses a quantitative approach with explanatory approach. The variables in this study are accountability, transparency, participation, and VFM, the dependent variable is good governance. The population in this study is SKPD Lumajang related to public services. The sampling technique used was stratified random (stratified random sampling). Techniques using multiple regression analysis. The results show that good governance does not work well because the variable does not affect positively accountability, variable VFM does not affect positively. While variable negatively affect participation and transparency variables affect positively to good governance.Keywords: accountability, transparency, participation, VFM, good governance
MEMAKNAI SIKAP INTEGRITAS AKUNTAN PUBLIK DI KAP “CEMERLANG” SURABAYA (STUDI FENOMENOLOGI) Aripratiwi, Ratna Anggraini; Ludigdo, Unti; Achsin, M.
Jurnal Reviu Akuntansi dan Keuangan Vol 7, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.036 KB) | DOI: 10.22219/jrak.v7i1.13

Abstract

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.
INTRODUCING INDONESIAN CRITICAL VIEWS FOR SOCIO-ENVIRONMENTAL ACCOUNTING STUDIES: INSIGHT FROM TAN MALAKA’S THOUGHT Shahib, Habib Muhammad; Sukoharsono, Eko Ganis; Achsin, M.; Prihatiningtias, Yeney Widya
The International Journal of Accounting and Business Society Vol 28, No 3 (2020): 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.2020.28.3.1

Abstract

Purpose  — This research tries to introduce one of the critical thoughts typical of Indonesia, namely Tan Malaka's view, which can be used in socio-environmental accounting studies.Design/methodology/approach  — This research uses a narrative literature review method, this article then compiles the Tan Malaka critical methodology pattern that focuses on the role of the government as a regulator, supervisor, and executor of socio-environmental issues to present an accountability framework for social-environmental issues to present an accountability framework for social-environmental issues.Findings  — This result of this research shows that the development of paradigmatic studies in the field of accounting opens up great opportunities to complement, refine and even present concepts to new accounting models that are in line with the demands of the times, as in this article shown, which borrows Tan Malaka's thoughts. This thought has a role as a methodological basis for presenting the concept of social-environmental accountability typical of Indonesia, which is strongly influenced by the active political movements of the elements of society.Practical Implications  — This research encourages the presence of socio-environmental accounting studies without forgetting the context of locality and the dynamic people's political aspirations.Originality/value  — In particular, the framework of this research is composed of the aspiration of people affected by socio-environmental problems that do the political movement, together with NGOs, to protest the socio-environmental issues.Keywords Socio-Environmental, Accounting, Critical, Methodology, Tan MalakaPaper Type Research Paper.
DRAWING UP FRAUD PRACTICES AT XYZ STATE UNIVERSITY AUTOBIOGRAPHY OF EXPENDITURE TREASURER ASSISTANT Rakhmatullah, Hans Wakhida; Irianto, Gugus; Achsin, M.
The International Journal of Accounting and Business Society Vol 26, No 2 (2018): 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.2018.26.2.7

Abstract

The objective of this study is to disclose fraud practices in State University XYZ based on the author’s experience in working as expenditure treasurer assistant. This qualitative interpretive study uses autobiographical approach. The result shows that fraud practices occur in work units in State University XYZ. The causes are (a) poor internal control in the university, (b) negligence and collusion committed by certain parties, (c) performance pressure that make employees do anything it takes to improve their performance, and (d) pressure from superiors to finish tasks regardless using inappropriate ways. Accountability report of public sector units does not care about appropriateness but document completeness and validity. The report can pass auditor’s surveillance if it is complete and valid.Keywords: fraud, autobiography, accountability report
Visualization of Accounting and Indigenous People Research: A Bibliometric Review Using R Thahirah, Khadijah Ath; Triyuwono, Iwan; Mulawarman, Aji Dedi; Achsin, M.
JOIV : International Journal on Informatics Visualization Vol 9, No 2 (2025)
Publisher : Society of Visual Informatics

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62527/joiv.9.2.2878

Abstract

This study aims to map out the evolution of research trends on accounting and Indigenous peoples by using bibliometric analysis. Most bibliometric literature articles rely on basic graphical representations generated by computer systems. The methodology for conducting bibliometric analysis presented in this paper consists of three stages, namely data collection, software selection and analysis. This study used published papers from the Scopus database was carried out on 13 June 2024 and found 42 indexed research publications on the topic of accounting and indigenous people between 1999 and 2023. The map of research development in the field of accounting and Indigenous people is obtained through the export process, which was analyzed using the R Biblioshiny application program. The findings demonstrated a development trend with a static increase in the number of publications about accounting and research on Indigenous people. Besides, the results show that the journal with the most publication and impact is the Accounting, Auditing, and Accountability Journal. The country with the most objects of study is Australia. The development of research related to accounting and Indigenous People was growing, although not too massive. Along with these conditions, various trends in   Accounting and Indigenous People Research topics grew. The results of this study also indicate that the most widely used topic keywords are Accounting, Indigenous, People, and Research.  The findings of this study provide scholars with a comprehensive understanding of the current research work in the field of accounting and indigenous people and its future directions.
VALUE CHAINS AND ILLICIT FINANCIAL FLOWS FROM TRADE MISINVOICING: INDONESIA-SINGAPORE Rusydi, Mohamad Khoiru; Irianto, Gugus; Achsin, M.
Jurnal Aplikasi Manajemen Vol. 21 No. 2 (2023)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2023.021.02.16

Abstract

This study aimed to analyze the potential for illicit financial flows with the practice of misinvoicing the impact of differences in recording the value of exports and imports of Indonesia and Singapore, as well as calculating the potential loss of state revenue from the tax sector of the trade balance disparity in Indonesia and Singapore. This research is a type of quantitative research. The data source is secondary data collected from the Indonesia-Singapore trade balance in 2016-2020 with a sample of 20 leading Indonesian export commodities to Singapore. Data analysis focuses on estimating the size of illicit financial flows and the potential loss of state revenue. The trade misinvoicing scenario is under-invoicing exports and over-invoicing exports. Meanwhile, the focus is on under-invoicing exports for calculating the potential lost state revenue. This study has found that from the 20 commodities traded between Indonesia and Singapore, there was a difference between over-invoicing and under-invoicing of US$.830 million, which means that illicit financial flows from Indonesia to Singapore have reached US$830 million from trade misinvoicing practices from Indonesia 2016 to 2020. Meanwhile, the potential loss of state revenue from the tax sector due to under-invoicing exports in the 5 (year) 2016-2020 period is around US$563 million. This potential loss results from Income Shifting by exporting companies to Singapore.
Pengaruh Agency Cost terhadap Kebijakan Dividen Auditta, I Gede; Sutrisno, .; Achsin, M.
Jurnal Aplikasi Manajemen Vol. 12 No. 2 (2014)
Publisher : Universitas Brawijaya, Indonesia

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

Abstract

This study aimed to examine the effect of insider ownership, Ownership Dispersion, Free Cash Flow, Asset Collateralizable and Institutional Ownership on tigkat agency costs paid by the company, which is measured by the amount of the Dividend Payout Ratio companies listed in Indonesia Stock Exchange in the period between the years in 2008 until 2011 this type of research is to use secondary data with the model of explanation of science that aims to hypotesis testing. The data used in this study in the form of annual financial statements derived from the annual financial statements of a public company in 2008, 2009, 2010 and 2011 data collection technique used is the technique of data pooling or merging data. The results of this study indicate that the variables Insider Ownership does not have a significant effect on the Dividend Payout Ratio Asset Collateralizable while variable, instutional Ownership negative effect on Dividend Payout Ratio and Free Cash Flow positive effect on Dividend Payout Ratio.
Co-Authors . Sutrisno Aji Dedi Mulawarman Aripratiwi, Ratna Anggraini Eko Ganis Sukoharsono Gugus Irianto Habib Muhammad Shahib I Gede Auditta Iswahyudi, Aries Iwan Triyuwono Mohamad Khoiru Rusydi Rakhmatullah, Hans Wakhida Rizal Aripoerwo Satriyo Adi Wicaksono Surya Fihandoko Thahirah, Khadijah Ath Unti Ludigdo Yeney Widya Prihatiningtias