Article Per Year (5 Year)
p-Index From 2021 - 2026
6.22
P-Index
This Author published in this journals
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 Jurnal Ilmiah Administrasi Publik 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 AFRE Accounting Financial Review 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 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 ABM: International Journal of Administration, Business and Management 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
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

Published : 163 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 163 Documents
Search

 10   11   12   13   14 
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.
Auditor Performance Determinants: The Moderating Role of Organizational Culture in Indonesia’s Big Ten Accounting Firms Dharma, Ida Bagus Surya; Baridwan, Zaki; Atmini, Sari
International Journal of Social Science and Business Vol. 9 No. 3 (2025): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i3.96354

Abstract

This study investigates the influence of professionalism, independence, work motivation, and self-efficacy on auditor performance, with organizational culture as a moderating variable. Grounded in attribution theory, which explains behavior through internal and external factors, the research focuses on auditors from Indonesia’s Big Ten public accounting firms. Using a quantitative explanatory approach, data were collected through a structured questionnaire distributed via purposive sampling to 202 respondents. The data were analyzed using Structural Equation Modeling (SEM) with SmartPLS 4.0. The findings of this study revealed that independence, work motivation, and self-efficacy positively influenced auditor performance, while professionalism had no effect. Additionally, organizational culture only moderated the relationship between motivation and performance, but not for professionalism, independence, or self-efficacy. The study offers theoretical, practical, and policy implications. Theoretically, it supports attribution theory by confirming that internal factors such as motivation, self-efficacy, and independence influence auditor performance, with their effects shaped by organizational culture. The limited impact of professionalism suggests a need for structural support to actualize professional values. Practically, audit firms should strengthen these competencies through mentoring, training, and ethical safeguards, supported by a collaborative culture. At the policy level, Indonesia Chartered Accountants and Indonesian Institute of Certified Public Accountants are encouraged to embed behavioral competencies into certification and promote culture-based performance systems in public accounting firms.
Pembinaan Penyusunan Kertas Kerja Audit Barbasis ATLAS Baridwan, Zaki
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 1.1 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) SPECIAL ISSUE
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i1.1.5209

Abstract

Perkembangan Standar Profesional Akuntan Publik mengharuskan seorang auditor mematuhi setiap Standar Audit yang berlaku. Disisi yang lain banyak perusahaan yang telah diaudit memiliki permasalahan yang serius. Hal ini terjadi karena proses audit yang dilakukan memilki kualitas yang rendah. Karena itulah lembaga profesi akuntan public dan PPPK - Kementerian Keuangan Republik Indonesia membuat ATLAS sebagai acuan dalam langkah-langkah proses audit. Disisi yang lain lulusan S1 Akuntansi tidak memahami bagaimana kertas kerja audit berbasis ATLAS dibuat. Hal ini diketahui ketika adanya mahasiswa magang di Kantor Akuntan Publik, ternyata ATLAS sesuatu yang baru diketahui. Pengabdian ini dilakukan dengan tujuan untuk memberikan bekal keahlian bagi alumni akuntansi yang berminat bekerja sebagai akuntan publik. Metode pengabdian ini dilakukan dengan tatap muka tutorial kelas dan diskusi kasus yang berikan dan memasukkan kasus dalam ATLAS dengan tahapan sebagi berikut. Pertama peserta diberikan pemahaman beberapa hal penting dalam tentang Standar Profesional Akuntan Publik. Kedua, Peserta diberikan tentang fungsi ATLAS. Ketiga, Peserta diberikan kasus audit. Keempat, peserta diminta memasukkan dalam ATLAS. Hasil pengabdian adalah para peserta memahami membuat kertas kerja audit sesuai Standar Profesi Akuntan Publik pada proses perencanaan, pelaksaan terjun lapangan dan penyusunan laporan audit, dengan demikian tidak terjadi gap antara ketika para lulusan akuntansi bekerja di Kantor Akuntan Publik.
EXPERIMENTAL TEST OF FRAMING AND NON-PROFESSIONAL INVESTOR’S DECISION: STUDY OF RISK INFORMATION IN IFRS NO. 7 Kencono Putri, Negina; Baridwan, Zaki; Supriyadi, Supriyadi; Nahartyo, Ertambang
Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 2 (2012): August 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i2.82

Abstract

This study attempts to predict the impact of framing in decisions that preceded the presence ofrisk information in the format of value at risk and sensitivity analysis, and also preliminary evidencein assessing the implementation of a predetermined standard. It was done experimentallywith the design of between-within-subject design and 2 (Format: VAR & SA) x 2 (Frame: Gain &Loss) factorial using 15 students of Master of Accounting program and PPAK program that actsas a participant in the experiment. The result showed that there are no differences in decisionsmade by participants if the information is presented in the form of value at risk or sensitivityanalysis. This suggests that participants did not give different weights to the format of risk reportsthat are presented, so it can be concluded that both the format of risk reports in this studydid not affect the investment decisions. Thus, companies can choose one of two formats to meetthe obligations of the risk statement presentation required by the IFRS No. 7. This study alsoprovides additional evidence that the individual decisions can be influenced by framing andproves that theory within the framework of Prospect Theory plays a role in investment decisions.
PENGARUH PENGETAHUAN DAN KEPERCAYAAN TERHADAP PENGGUNAAN SISTEM ONLINE Sayekti, SE, Susanti Setia; Baridwan SE.,MSi.,Ak., Dr. Zaki
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

Studi ini bertujuan untuk menguji pengaruh pengetahuan dan kepercayaan seseorang dalam penggunaan sistem online. Studi ini juga menguji pengaruh pengetahuan, kecenderungan percaya dan persepsi integritas terhadap kepercayaan. Studi ini merupakan replkasi dari studi sebelumnya. Studi ini menggunakan metode survey dalam pengambilan data. Sampel studi ini adalah masyarakat yang berdomisili di kota Malang dan pernah menggunakan internet untuk bertransaksi. Pengujian validitas dan reliabilitas menggunakan smartPLS. Sebanyak 229 data dapat diolah dengan menggunakan smartPLS Hasil studi ini adalah pengetahuan dan persepsi integritas mempengaruhi kepercayaan. Dan pengetahuan serta kepercayaan mempengaruhi penggunaan sistem online untuk bertransaksi. Implikasi studi ini adalah vendor internet dapat memperbaiki model transaksi demi kenyamanan pelanggan. Dan pelanggan dapat menjadikan studi ini sebagai referensi pentingnya pengetahuan yang cukup atas model transaksi dan isu-isu terkait saat akan menggunakan sistem online untuk bertransaksi. Kata Kunci : pengetahuan, kecenderungan kepercayaan, persepsi integritas, kepercayaan, dan penggunaan sistem online.
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 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, 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 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 Syaiful Iqbal Tri Utami, Dian Ulfa, Ice Maria Unti Ludigdo Unti Ludigdo Unti, Ludigdo Utama, Yopi Yudha Uun farida Wahyuni, Amelia Dwi Wickramasinghe, Danture Windhoningsih, Alindha Yanti Trie Handayani