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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL ECONOMIA EL-MUHASABA Trikonomika: Jurnal Ekonomi Journal of Economics, Business, & Accountancy Ventura Jurnal Ilmiah Mahasiswa FEB Gadjah Mada International Journal of Business JURNAL RELASI STIE MANDALA JEMBER Jurnal Akuntansi Multiparadigma Wacana, Jurnal Sosial dan Humaniora Journal of Indonesian Economy and Business TEMA (Jurnal Tera Ilmu Akuntansi) International Journal of Local Economic Governance The International Journal of Accounting and Business Society Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Journal of Accounting and Investment JABE (Journal of Accounting and Business Education) AKRUAL: Jurnal Akuntansi International Research Journal of Business Studies (E-Journal) Jurnal Ekonomi dan Bisnis International Journal of Social Science and Business Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Aktiva : Jurnal Akuntansi dan Investasi EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Riset Akuntansi Kontemporer JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Jurnal Pengabdian kepada Masyarakat Nusantara Akuntansi Bisnis & Manajemen (ABM) Interdisciplinary Social Studies TRANSFORMASI : JURNAL PENGABDIAN PADA MASYARAKAT Jurnal Manajemen Perbankan Keuangan Nitro Jurnal Locus Penelitian dan Pengabdian Jurnal Akuntansi dan Keuangan Indonesia Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) Journal Research of Social Science, Economics, and Management Eduvest - Journal of Universal Studies Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Relasi : Jurnal Ekonomi Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) International Research Journal of Business Studies Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Administrasi Publik ABM: International Journal of Administration, Business and Management
Zaki Baridwan
Department Of Accounting, Faculty Of Economics And Business, Universitas Brawijaya
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Public Health Social Sciences

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Faktor-Faktor Pendorong Perilaku Kecurangan Akademik Pada Mahasiswa Berdasarkan Perspektif Fraud Hexagon Azzahra, Rifka; Baridwan, Zaki
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 4 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2024.2.4.148

Abstract

This study aims to test and obtain empirical evidence regarding the effect of the fraud hexagon dimensions, namely pressure, opportunity, rationalisation, ability, arrogance, and collusion, on student academic fraud behaviour. The research data were collected through a questionnaire distributed using Google Forms to undergraduate students of the Accounting Study Program, Faculty of Economics and Business, Universitas Brawijaya, class of 2020-2022. The sampling technique used was purposive sampling with a sample size of 277 based on the calculation of the Slovin formula. In testing the hypothesis, this study uses quantitative methods, and data processing is carried out using statistical tools, namely SPSS version 27, using multiple linear regression analysis models. The results showed that pressure, rationalisation, ability, and collusion have a positive and significant influence on student academic fraud behaviour. However, this study cannot prove that opportunity and arrogance affect academic cheating behaviour. The findings of this study are expected to be a consideration for the Accounting Study Program, Faculty of Economics and Business, Universitas Brawijaya, in preventing academic fraud. Abstrak Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris mengenai pengaruh dimensi fraud hexagon yaitu tekanan, kesempatan, rasionalisasi, kemampuan, arogansi, dan kolusi terhadap perilaku kecurangan akademik mahasiswa. Data penelitian dikumpulkan melalui kuesioner yang disebarkan menggunakan Google Form kepada mahasiswa S1 Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya angkatan 2020-2022. Teknik sampling yang digunakan adalah purposive sampling dengan jumlah sampel sebanyak 277 berdasarkan perhitungan rumus Slovin. Dalam pengujian hipotesis penelitian ini menggunakan metode kuantitatif dan pengolahan data dilakukan menggunakan alat bantu statistik yaitu SPSS versi 27 dengan menggunakan model analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa tekanan, rasionalisasi, kemampuan, dan kolusi memiliki pengaruh positif dan signifikan terhadap perilaku kecurangan akademik mahasiswa. Namun, penelitian ini tidak dapat membuktikan bahwa kesempatan dan arogansi berpengaruh terhadap perilaku kecurangan akademik. Temuan penelitian ini diharapkan dapat menjadi pertimbangan bagi Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya dalam mencegah tindakan kecurangan akademik.
Construction of The Accountant's Role As A Sustainability Score Player Through A Participatory Action Research Approach Wahyuni, Nining Ika; Roekhudin; Baridwan, Zaki
The International Journal of Accounting and Business Society Vol. 31 No. 2 (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.2023.31.2.666

Abstract

Purpose — This study aims to construct the role of accountants as sustainability score players, namely as providers of information, support,  and guidance in embedding sustainable business practices in MSMEs. Design/methodology/approach—This study uses a participatory action research (PAR) approach to construct the role of accountants. This approach requires the active participation of participants in each stage of the PAR cycle, starting from planning, action, observation and evaluation, and reflection. Data were collected through observation, interviews, and FGD. The data is processed by thematic analysis after going through the triangulation process to check its validity. Findings—Accountants can expand their role by acting as sustainability score players through inclusion, providing literacy, and initiating MSMEs to start sustainable business practices. Through this involvement, accountants can realize that they can position themselves as agents of change who can become role models and mediators and facilitate the movement towards sustainable business for the MSMEs they assist. Practical implications—Accountants must develop a new habitus that shows they can contribute significantly to realizing sustainable development goals. One habitus is getting used to being involved with the community, especially with MSMEs. “Engage” represents the ability of accountants to actively participate in any embedded sustainability efforts. Originality/value—The gap between value and action in sustainability accounting research shows no relationship between values derived from existing theory and practical action. This research fills this gap by using an action research approach and involving educator accountants to determine what actions need to be taken to contribute to achieving sustainable development goals.
Internalization Of Pancasila Value on Local Government Budgeting Firmansyah, Rizky; Sukoharsono, Eko Ganis; Rosidi; Baridwan, Zaki; Wickramasinghe, Danture
The International Journal of Accounting and Business Society Vol. 32 No. 2 (2024): The International Journal of Accounting and Business Society (August 2024 - De
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.2.726

Abstract

Purpose — The purpose of this study is to unravel the ideological value of the Indonesian nation that is applied strictly to the budgeting system in the public sector, especially local governments. Design/methodology/approach—This research uses a literature study approach. The data is analyzed by describing the facts, which is then followed by an analysis that provides a specific understanding and explanation. Findings—Internalizing Pancasila values in the implementation of a Performance-Based Budget for the public sector can be an option that solves various problems caused by discrepancies between expectations and achievements. Practical implications—Pancasila values function as a stimulus in a performance-based budget system, intending to improve the quality of services to the community. Thus, budgeting in Indonesia is imbued with the philosophical values of Pancasila, namely the values of divinity, humanity, unity, consultative/representation, and justice, which in turn create general welfare for all Indonesian people. Originality/value—The study's results provide a conceptual explanation of the internalization of Pancasila ideological values, which can be considered in solving problems related to the budgeting system in Indonesia. Paper type — Conceptual Research
Tax Planning Value Added Tax (Vat) and Article 4 (2) Tax on Income In Indonesia Sonbay, Ermida Fermiana; Djamhuri, Ali; Baridwan, Zaki
International Research Journal of Business Studies Vol. 15 No. 1 (2022): April - July 2022
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.15.1.53-62

Abstract

As the largest source of state budget revenue, the government continually increases tax revenues, one of which is by providing comprehensive tax reforms to the public. The government's goal to maximize revenue in the taxation sector is contrary to the company's goal as a taxpayer, namely, trying to reduce the tax burden to obtain greater profits while still complying with government tax regulations. Hence, companies need to prepare a tax plan. This study aimed to identify the application of tax planning to minimize the payment of Value Added Tax (VAT) and PPh Article 4 Paragraph (2) at PT. BAP in 2013–2017 using qualitative research methods with a case study approach. This study uses a positive qualitative paradigm as a science-based on strict procedures and rules, deductive, nomothetic, relying on sense capture, and value-free. The results of the study showed the application of VAT and Income Tax Planning tax article 4 (2) transfer of land, buildings, and land and buildings in PT. BAP is tax planning by avoiding tax violations, tax planing with delays in crediting input taxes and tax planning through the purchase of bkp with VAT, but the implementation of this tax planning is unsuccessful and inefficient due to lack of knowledge and awareness of paying taxes so as to cause losses to PT. BAP Amounting to IDR 3,340,314,823. Therefore, taxpayers need to have the knowledge and awareness to fulfill their tax obligations in order to carry out tax planning properly.
PENINGKATAN KEAHLIAN SISTEM MANAJEMEN PERPAJAKAN PERHOTELAN Baridwan, Zaki; Rosidi, Rosidi
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol. 3 No. 2 (2023): Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Kahuripan Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51158/0bzwfg12

Abstract

Batu sebagai kota wisata mengharuskan tumbuhnya perhotelan. Banyak pertumbuhan hotel di Batu mengharuskan tata kelola yang professional, satu diantaranya adalah sistem pengelolaan manajemen pajak. Sistem perpajakan inilah yang merupakan salah satu yang dihadapi oleh pengelola hotel di Batu. Pengabdian Masyarakat ini bertujuan memberikan bantuan kepada pengelola hotel di Batu dalam hal sistem manajemen perpajakan , khususnya pada hotel yang dikelola oleh pengusaha local. Metode yang dilakukan adalah dengan pelatihan dan pendampingan dalam implementasi pajak. Dari hasil pelatihan dan pendampingan bahwa manajemen perhotelan mengetahui tentang implementasi perpajakan yang harus dilakukan, baik kewajiban perpajakan terhadapa pemerintahan daerah dan kewajiban perpajakan nasional sebagi wajib pajak badan. Implikasi dari aktivitas pengabdian ini adalah manajemen hotel mengetahui kewajiban perpajakan sehingga tidak ada lagi pelanggaran perpajakan dan pemerintah dapat mencapai tujuan yaitu kesadaran masyarakat terhadap kewajiban perpajakan. Abstract Batu as a tourist city requires the growth of hospitality. Many hotel growths in Batu require professional governance, one of which is the tax management system. This taxation system is one of the problems faced by hotel managers in Batu. This Community Service aims to provide assistance to hotel managers in Batu in terms of tax management systems, especially in hotels managed by local entrepreneurs. The method used is training and assistance in tax implementation. From the results of the training and mentoring that the hotel management knows about the implementation of taxation that must be done, both tax obligations to local governments and national tax obligations as corporate taxpayers. The implication of this service activity is that hotel management knows tax obligations so that there are no more tax violations and the government can achieve the goal of public awareness of tax obligations.
Deconstruction of The Code of Ethics for Public Accountants Based on Siri Culture Jalal Ikram, Abdi Dzul; Triyuwono, Iwan; Baridwan, Zaki
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 19 No 2 (2025): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v19i2.2249

Abstract

The research aims to formulate a code of ethics for public accountants based on siri 'culture. This research will deconstruct the code of ethics for Indonesian public accountants and instill siri' principles. This research instills local wisdom values into the code of ethics and gives birth to the concept of a new code of ethics with local wisdom culture in it. This research uses literature studies. The technique for analyzing data in this research uses the Pabbotting method. Pabbotting is a traditional term for uniting bridal couples in the Bugis tribe. The results of this research combine the principles of Siri 'culture with the code of ethics for public accountants, directing accountants to comply with the basic principles of the existing code of ethics for public accountants. Siri' culture also functions to help public accountants solve local problems in Indonesia.
Factors Influencing Attitude Towards User's Attitude Towards Agency-Level Financial Application System (SAKTI) at the Directorate General of Highways (DJBM) with Gender as A Moderating Variable Nugroho, Dendhi Agung; Baridwan, Zaki; Amirya, Mirna
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 6 (2025): JURNAL LOCUS: Penelitian & Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i6.4437

Abstract

The implementation system's accuracy and the user's perception of technology are contingent upon the quality of the finance sector's report. Conducting research This objective is to examine the impact of Perceived Usefulness, Perceived Ease of Use, Perceived IT Beliefs, and Task-Technology Fit on the attitude towards the use of the System Application Agency Level Finance (SAKTI) application, with a variable Gender Moderatio. Conducting research This quantitative method survey was conducted on 146 personnel of the Directorate General of Highways who are active SAKTI users. PLS-SEM was implemented to conduct data analysis. The findings indicate that the attitude towards utilising the SAKTI application is significantly influenced by perceived IT beliefs and task-technology fit, while perceived usefulness and ease of use do not exhibit a significant impact. The gender variable has not been demonstrated to serve as a moderator in the relationship between the attitudes of users and their perceptions of the application. Results This affirms the significance of technology and its compatibility with the mission. Participate in the enhancement of public awareness of the reception system. Conducting research This provides a strategic recommendation. In order to enhance the implementation of SAKTI, training, alignment assignments, and user-centred approaches are implemented.
Pengaruh Audit Tenure, Ukuran Kap, Dan Spesialisasi Audi-tor Terhadap Ketepatan Waktu Pelaporan Keuangan Atika, Safira Nur; Baridwan, Zaki
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 2 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.2.122

Abstract

This study aims to determine the effect of audit tenure, Public Accounting Firm size, and auditor specialization on the timeliness of financial reporting of 492 manufacturing companies listed on the Indonesia Stock Exchange between 2019 and 2021. The data includes the companies’ financial statements collected through documentation from the IDX official website. The samples are selected through purposive sampling method, and are analyzed by multiple regression utilizing SPSS 24 software. The results revealed that audit tenure had a negative effect on the timeliness of financial reporting. Whilst, Public Accounting Firm size and auditor specialization had a positive effect on the timeliness of financial reporting.
UNDERSTANDING THE GOTRANSIT E-PAYMENT SYSTEM IN GREATER JAKARTA’S PUBLIC TRANSPORTATION: INSIGHTS FROM IDT AND UTAUT Rizkyntania, Garin; Baridwan, Zaki; Rahmanti, Virginia
JRAK Vol 17 No 2 (2025): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.25239

Abstract

The low adoption rate of GoTransit as a new e-payment method for KRL tickets highlights the need to understand the factors influencing users’ intention to use the system. This study aims at examining these factors by integrating the IDT and UTAUT models. An online survey was conducted with 188 respondents of GoTransit Jabodetabek users, selected using a purposive sampling method. The results showed that relative advantage, complexity, and perceived security significantly influenced the intention to use, while facilitating conditions did not. Gender was found to moderate the effect of relative advantage, but not complexity, facilitating conditions, or perceived security. Age moderated the effect of complexity, but not relative advantage, facilitating conditions, or perceived security. These findings imply that efforts to promote GoTransit adoption should focus on enhancing perceived benefits, simplifying usage, and improving security assurance, especially among different age and gender groups.
Security Strategies For State-Owned Assets (BMN) on Land and Buildings at the Ministry of Public Works Darmawan, Yogi; Nurkholis, Nurkholis; Baridwan, Zaki
Eduvest - Journal of Universal Studies Vol. 5 No. 7 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i8.51440

Abstract

Securing State Property (BMN), especially land and buildings in the infrastructure sector, is an important element in ensuring the optimization of the use of state assets. In the context of increasingly complex and dynamic asset management, the challenges faced include the risk of loss, damage, and misuse of assets that can interfere with the function and value of these assets. Therefore, the development of effective and adaptive security strategies is very important. This strategy must be able to accommodate the rapid development of digital technology and the need for innovative policies to support transparent and accountable asset governance. This research aims to design and examine BMN security strategies, especially in land and building assets in the infrastructure sector, with a focus on the comprehensive integration of digital information systems. The approach used is qualitative, involving in-depth interviews, field observations, and documentation and analyzed using the Interpretative Phenomenological Analysis (IPA) method. The results of the study identified three main pillars of strengthening BMN security, namely: the application of information technology, policy strengthening, and increasing the capacity of human resources (HR). Information technology plays a crucial role in digitizing asset data, geospatial mapping, and managing legal documents electronically. Strengthening policies is needed to adapt regulations to the dynamics of digitalization, simplifying procedures, and strengthening legal supervision. Meanwhile, increasing the capacity of human resources requires mastery of information technology, data security, and data analysis skills.
Co-Authors . Rosidi A.A. Ketut Agung Cahyawan W Abdullah Naheb, Omran Agus Sugiono Aisyah, Intan Albert Adi Nugroho Ali Djamhuri Ali Djamhuri Amalia Puspitasari, Andini Anak Agung Istri Pradnyarani Dewi Andini Amalia Puspitasari Anggi Octavia Irawan Anggrainni Rahayu Annisa Fitriana Annisa Fitriana Ardhitian Herdhiantha Ralind Arum Prastiwi Assagaf, Nawira Amalia Atika, Safira Nur Atmini, Saari Aulia Fuad Rahman Azzahra, Rifka Bagaskara, Kurniarga Bambang Hariadi Bambang Purnomosidhi Bambang Subroto Bentarani Suwardi Betha Februari Khristy Betha Februari Khristy Betha Februari Khristy Betha Kharisma Dewi Cindy Nur Oktaviani Putri Citra Dewi Citra Dewi Citra Sarasmitha Darmawan, Yogi Dendhi Agung Nugroho, Dendhi Agung Devi Febrianti Dewi, Anak Agung Istri Pradnyarani Dewi, Anak Agung Istri Pradnyarani Dewi, Kadek Goldina Putri Dewi, Puspita Nurindah Dharma, Ida Bagus Surya Dicky Andriyanto Dicky Andriyanto Dita Widya Putri Dwi Dayanti Oktavia Edwin Adityasto Eko Ganis Sukoharsono Eliza Noviriani Elok Fitriya Endang Mardiat Endang Mardiati Ermida Fermiana Sonbay Ermida Fermiana Sonbay, Ermida Fermiana Ertambang Nahartyo Erwin Saraswati Estanislau Bana farida, Uun Febrianti, Devi Filemon Marselinus Taek Fina Khillah Fathinah Firda Ayu Amalia Firsty Kinanti Fredinan Yulianda Frinda Ika Yunastiti Gugus Irianto Hafizah, Elena Hariadi, Bambang Holyness Nurdin Singadimedja Hosam Alden Riyadh A.Alazeez Hotasi, Joel Pandu Husnul Khuluq Imam Subekti Intan Aisyah Intan Lifinda Ayuning Putri Intan Sartika Eris Maghfiroh Iwan Triyuwono Jalal Ikram, Abdi Dzul Joasenita Hornay Jogiyanto Hartono Jubran, Dhwo Kartika Rusnindita Kartika Rusnindita kevin labbeik Khoiru Rusydi, Mohamad labbeik, kevin Laksana, Pandu Krida Lalu Roby Rajafi Lestari, Della Puspita Lila Widya Rahajeng Lilik purwanti M Iswahyudi Made - Sudarna Made Sudarma Mafazah, Syifa Nur Maksum, Umar Maria Andian Sri Lianta Maria Andian Sri Lianta Mario Bayu Prasetya Marisca Dwitasari Meita Wulan Sari Meutia Faizza Mirna Amirya Mudinillah, Adam Muhammad Abadan Syakura Muhammad Abadan Syakura Mutmainah Mutmainah Muyassaroh, Isyrohil Narulita Rahmi Azriani Narulita Rahmi Azriani Nasution, Nursanita Nawira Amalia Assagaf Negina Kencono Putri Negina Kencono Putri Ni Luh Feby Millennia Yustina Nining Ika Wahyuni Nurkholis Nurkholis Nurlita Novianti Nurmawati, Binar Arum Nurofik Nurofik, Nurofik Nurohmi, Siti Oktavia, Dwi Dayanti Padma Adriana Pradhita Saraswati Pratama, Fadhil Irvan Puspita Nurindah Dewi Puspitasari, Eka Firta Rachma Widyaningrum Rahayu, Anggrainni Rahmah, Ridhan Rahmanti, Virginia Rani Widiyasari Eko Putri Ratna Candra Sari Resita, Indri Nur Nur Resita, Indri Nur Nur Restu Guriting Panggalih Retania Astia Risma Candra Waluyani Rizky Firmansyah Rizkyntania, Garin Roekhudin, Roekhudin Rosidi Rosidi * Rosidi Rosidi Rosidi Rosidi Ruth Magdalena Ruth Magdalena, Ruth Safina Novitasari Safitri, Nurul Emil Sahara Andi Fitranty Sari Atmini Sartika Sari Ayu Tjini Shabika, Binar Slamet Sugiri Stella Rahmawaty Steven Morris Lawrence Sumiyana Sumiyana Supriyadi Supriyadi Supriyadi Supriyadi Susanti Setia Sayekti, SE Susanti Setia SE Sayekti SUTRISNO Sutrisno T Sutrisno T Sutrisno, Sutrisno Tri Utami, Dian Ulfa, Ice Maria Unti Ludigdo Unti Ludigdo Unti, Ludigdo Utama, Yopi Yudha Uun farida Wickramasinghe, Danture Windhoningsih, Alindha Yanti Trie Handayani