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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL ECONOMIA EL-MUHASABA Trikonomika: Jurnal Ekonomi 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 AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Jurnal Pengabdian kepada Masyarakat Nusantara Akuntansi Bisnis & Manajemen (ABM) Interdisciplinary Social Studies TRANSFORMASI : JURNAL PENGABDIAN PADA MASYARAKAT Jurnal Locus Penelitian dan Pengabdian Jurnal Akuntansi dan Keuangan Indonesia E-Jurnal Akuntansi TSM 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 E-JURNAL AKUNTANSI Jurnal Ekonomi, Manajemen, Akuntansi Ascendia: Journal of Economic and Business Advancement 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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Moderating Effect of Religiosity on the Relationship between Fraud Diamond and Accounting Fraud: Study on the Banking Sector of Indonesia Safitri, Nurul Emil; Nurkholis, Nurkholis; Baridwan, Zaki
Journal of Accounting Research, Organization and Economics Vol 6, No 3 (2023): JAROE Vol. 6 No. 3 December 2023
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v6i3.33772

Abstract

Objective This study examines and analyzes the effect of fraud diamond on accounting fraud, with religiosity as the moderator, among management staff in the banking sector of Indonesia.Design/methodology This study uses the primary data taken from a survey conducted on the employees and officials of 82 Regional Development Bank offices in Southeast Sulawesi, Indonesia. This study uses purposive sampling technique and 279 people were selected as respondents. This study applies quantitative method and uses 2 analysis techniques, multiple regression analysis and moderated regression analysis.Results This study finds that the higher the pressure, opportunity, rationalization, and the capability at the workplace are, the higher the likelihood of accounting fraud to occur. Further, the result of moderation regression analysis indicates that religiosity weakens the effects of pressure and rationalization on accounting fraud, but it does not moderate the influence of opportunity and capability on accounting fraud.Research limitations/implications Company leaders and staff to better understand personal and situational (organizational) factorssuch as pressure, opportunity, rationalization, and capabilitiesthat can affect individuals to avoid accounting fraud behavior.Novelty/Originality This paper presents the cases of accounting fraud caused by internal company parties and accounting fraud problems involving directors, managers, and employees. In this case, the aspects of pressure, opportunity, rationalization, and capability can be considered predictors of what affect individuals to commit accounting fraud. This is to reduce accounting fraudulence in the company. This claim is supported by those who are highly religious and are able to suppress fraudulent behaviors.
State Treasury and Budget System Online Monitoring (OM-SPAN) on Organizational Performance Puspitasari, Eka Firta; Baridwan, Zaki; Atmini, Saari
Interdisciplinary Social Studies Vol. 2 No. 9 (2023): Special Issue
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v2i9.465

Abstract

Backgrounds: Prior to the adoption of the OM-SPAN program and its implementation, treasury officials must go to State Treasury Service Office (KPPN) to review the liquidation process through a Payment Order (SPM) and Fund Deposit Order (SP2D). Aim: This study aims to analyze and obtain empirical evidence on the effect of information quality, system quality, service quality, and trust on user satisfaction of the OM-SPAN application at the Treasury Officer of the Directorate General of Housing of the Ministry of PUPR. Furthermore, the effect of user satisfaction on organizational performance will also be analyzed. Methods: The sample consisted of 95 Treasury officials of the Directorate General of Housing of the Ministry of PUPR spread across work units and centers in 38 provinces in Indonesia. Findings: The findings and results of this study empirically show that user satisfaction with the OM-SPAN application is influenced by several factors, namely the information quality and system quality of the OM-SPAN application. The results of this study also concluded that user satisfaction with the OM-SPAN application has a positive effect on organizational performance. The findings and results of this study also make it clear that no empirical evidence explains the effect of service quality and trust as determinants of OM-SPAN application user satisfaction.
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.
The Influence Of Accounting Information Systems In Improving The Effectiveness Of SMEs Financial Planning Husnul Khuluq; Lilik purwanti; Zaki Baridwan
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i4.37000

Abstract

Purpose: This study has two focus, first able to know the determinants that affect the satisfaction of users and their effect on the effectiveness of the financial planning process. To find out this is used a modification of the success of technology -based accounting information systems. The second focus of this research is able to show the success of the implementation of accounting information systems in Malang City SMEs by referring to IS Success Models. Methodology/approach: The population in this study is MSMEs in Malang City, which have been registered with the Cooperatives, Industry and Trade Service (DISKOPINDAG) and have used the smart cashier financial recording system. using a non-probability sampling method. This study uses SEM-PLS to analyze data, with validity tests, reliability tests, outer model tests, inner model tests and hypothesis tests. Findings: Research found that the quality variable of information, perception of use, trust has a positive effect on user satisfaction, while system quality variables do not have a positive effect on user satisfaction and user satisfaction have a positive effect on the effectiveness of the financial planning process. Practical implications:  Regarding the impact of the use of accounting information systems on the effectiveness of the financial planning process in Malang City SMEs, it can be used as an evaluation material for Malang City DiscountPindag in assessing the success of the AIS implementation of the user satisfaction of the system. Originality/value: Researchers make modifications to the success model of technology -based accounting information systems. The addition of variable perception of use and trust becomes renewal in this study. Then it can be seen whether the user of the level of trust application and the use of the application used for the financial planning process on MSMEs.
Dilema Etis Konsultan Pajak dalam Tax Planning: Studi Fenomenologi Dewi, Anak Agung Istri Pradnyarani; Sudarma, Made; Baridwan, Zaki
Jurnal Ilmiah Administrasi Publik Vol. 4 No. 2 (2018): Jurnal Ilmiah Administrasi Publik (JIAP)
Publisher : Badan Penerbitan Jurnal (BPJ) FIA-UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jiap.2018.004.02.6

Abstract

Tax consultant helps the taxpayers taxation. Taxpayer requesting tax consultant do tax planning towards illegal. Tax consultant must adhere to the rules. This poses dilemma. This study was conducted to determine and observe how the tax consulting experience in facing dilemma when making tax planning using the approach of transcendental phenomenology. The results of this study have some form of dilemma is a dilemma due to unclear regulations and sympathy to the client. Through the experience of a tax consultant, this dilemma can be overcome with some consideration is to deepen awareness of rules and build awareness of the taxpayer.
PRESSURE AND OPPORTUNITY AS DRIVERS OF FRAUDULENT FINANCIAL REPORTING INTENTION: AN EXPERIMENTAL STUDY Zaki Baridwan; Bambang Subroto
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 1 (2024): March
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i1.6221

Abstract

Penelitian ini bertujuan untuk menguji dan mendapatkan bukti empiris pengaruh tekanan dan kesempatan yang dihadapi individu manajer keuangan terhadap terjadinya kecurangan laporan keuangan. Kesempatan dan tekanan mendasarkan pada Fraud Triangle Theory, dan niat individu untuk melakukan kecurangan mendasarkan pada Theory of Planned Behaviour. Kedua teori tersebut digunakan untuk memprediksi dan menjelaskan perilaku individu dalam penelitian ini. Penelitian ini menggunakan metode eksperimen antar subjek dengan dua kelompok partisipan yaitu 132 mahasiswa Program Pendidikan Profesi Akuntansi dan 124 karyawan Badan Usaha Milik Negara. Hasil penelitian mengungkapkan bahwa terdapat perbedaan signifikan yang ditunjukkan oleh partisipan yang berada di bawah tekanan dan yang tidak, serta partisipan yang memiliki kesempatan untuk melakukan kecurangan dan yang tidak. Kedua kelompok partisipan menunjukkan hasil yang sama yaitu berniat untuk melakukan kecurangan. Implikasi praktis dari penelitian ini adalah manajemen perusahaan dapat meminimalisir terjadinya kecurangan dengan membangun pengendalian internal yang lebih efektif, menciptakan budaya organisasi yang lebih baik dan meningkatkan kesejahteraan para karyawan.
Perceptions Of Accounting Lecturers And Students On The Ethics Of Reporting (Case Study At Dili Timor- Leste High School) Estanislau Bana; Sutrisno T; Zaki Baridwan
ABM: International Journal of Administration, Business and Management Vol 4 No 1 (2022)
Publisher : LPPM Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v4i1.574

Abstract

This research was conducted at the Dili Tmor-Leste College, this study aims to determine the differences in the perceptions of Lecturers and Accounting students on the ethics of preparing financial statements as seen from Misstatements in financial statements, Disclosure of sensitive information, Cost benefits of disclosure of information and accountability for the use of financial statements. The population in this study was 268. Questionnaires were randomly distributed to both Lecturers and Students of the Accounting Department in Semester V and VII of Dili Timor Leste, with details of 112 for Accounting Students in semester V, VII and 48 for Lecturers of Dili Timor Leste. The data analysis technique used was qualitative data in this study, researchers carried out processing techniques and quantitative data analysis. The formula used is the t-test formula or t-test and paired sample t-test. Based on the results of the research analyzed, it can be concluded that: (1)The results of the calculation of the analysis of the T-test difference with the Independent Sample T-test obtained a probability value of 0.0544 > 0.05, then H1 is rejected, meaning there is no significant difference in the perceptions of lecturers and students on the ethics of preparing financial statements as seen from the Sala serving in financial reports between Accounting Students and University Lecturers in Dili Timor Leste. (2) The results of the calculation of the analysis of the T-test difference with the Independent Sample T-test obtained a probability value of 0.020 <0.05, then H2 is accepted, meaning that there is a significant difference in the perception of students and Dili Timor Leste College Lecturers on the ethics of preparing financial statements as seen from the disclosure sensitive information between Accounting Students and University Lecturers in Dili Timor Leste. (3) The results of the calculation of the analysis of the T-test difference with the Independent Sample T-test obtained a probability value of 0.0105 <0.05 then H3 is accepted meaning that there is a significant difference in student perceptions of the ethics of preparing financial statements as seen from the cost benefits of information disclosure between students Accounting and Lecturer at Dili Timor Leste.The results of the calculation of the analysis of the T-test difference with the Independent Sample T-test obtained a probability value of 0.0480 <0.05, then H4 is accepted, meaning that there is a significant difference in student perceptions of the ethics of preparing financial statements as seen from the accountability for the use of financial statements between students. Accounting and Lecturer at Dili Timor Leste.
The Effect Of Accounting Higher Education And Understanding Of Business And Professional Ethics On Emotional Intelligence Students Department Of Accounting (Studies At Institute Of Business (Iob), Universidade Dili (Undil) And Universidade Da Paz (Unpaz) Joasenita Hornay; Sutrisno T; Zaki Baridwan; Roekhudin Roekhudin
ABM: International Journal of Administration, Business and Management Vol 4 No 1 (2022)
Publisher : LPPM Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v4i1.576

Abstract

The purpose of this study was to examine and analyze the level of accounting high education and understanding of business and professional ethics affect the emotional intelligence of students majoring in Accounting IOB, UNDIL and UNPAZ. Research design can be interpreted as a structured work plan in terms of the relationships between variables comprehensively in such a way that the research results can provide answers to research questions. The plan includes the things that the researcher will do, from making hypotheses and their operational implications to the final analysis (Umar, 2007; 6). The sample is part of the number and characteristics possessed by the population. If the population is large and it is impossible for researchers to study everything in the population, for example due to limited funds, finances, time, and energy and so on, the researcher can use the sample (Umar, 2007, 78). The sampling technique used is the saturated sample technique, as many as 103 students. Majoring in accounting at three universities, IOB 36 students, UNDIL 33 students, and UNPAZ 34 students. The results of this study indicate that accounting higher education has a negative and significant effect on the emotional intelligence of accounting students and understanding of business and professional ethics has a positive and significant effect on the emotional intelligence of accounting students at IOB, UNDIL and UNPAZ.
Faktor-Faktor Yang Memengaruhi Minat Penggunaan Social Commerce Pada Generasi-Z Menggunakan Pendekatan Modified Technology Accepted Model (TAM) Andini Amalia Puspitasari; Zaki Baridwan
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol. 9 No. 1 (2026): Vol. 9 No. 1 Mei 2026
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v9i1.7201

Abstract

This study quantitatively examines the factors affecting Generation-Z intention to use Social Commerce based on a modified Technology Accepted Model (TAM) approach. The samples include 275 respondents of social commerce users who are Accounting Undergraduate students of FEB UB Class of 2020—2022 aged 18-25 years, selected through purposive sampling. The data are collected through survey distributed via google form, and analyzed by Partial Least Square (PLS) processed by the SmartPLS software. The results of this study exhibit that perceived ease of use, perceived usefulness and perceived trust have a positive effect on the Generation-Z intention to use commerce while perceived risk has a negative effect on the Generation-Z intention to use social commerce. The implications of this study is expected to contribute to provide insight to the development of economics and business science as well as social commerce platform to make improvements, innovations and improvements in providing services to customers.
The Interest Of Accounting Students To Become External Auditors Mafazah, Syifa Nur; Baridwan, Zaki
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 5 No. 1 (2026): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

This quantitative study aims to explore the factors influencing accounting students’ interest in pursuing a career as an external auditor. It examines the impact of labor market considerations, social values, professional training, family environment, and gender. The research employed a purposive sampling technique, selecting 111 accounting students from the seventh to fourteenth semester at the Faculty of Economics and Business, Universitas Brawijaya (DAFEB UB), who had completed internships as external auditors. Data was collected through Google Form questionnaires and analyzed using IBM SPSS 26 software. The findings reveal that labor market considerations, professional training, and family environment have a positive influence on the students' career interest in becoming external auditors. On the other hand, social values and gender were found to have a negative impact on their career interest. This study hopes that students will actively engage in their coursework and participate in training or seminars both at the university and outside of it. This is important to help ease their career development after graduation by enhancing the competencies they have gained, supported by relevant stakeholders.
Co-Authors . Rosidi A.A. Ketut Agung Cahyawan W Abdullah Naheb, Omran Agus Sugiono Aisyah, Intan Albert Adi Nugroho Ali Djamhuri Ali Djamhuri 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 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 Ni Luh Feby Millennia Yustina Nining Ika Wahyuni Nisrina Luthfia Rahmasari Nur Fauziah Nurkholis Hamidi Nurkholis Nurkholis Nurlita Novianti Nurmawati, Binar Arum Nurofik Nurofik, Nurofik Nurohmi, Siti Nurul Emil Safitri Oktavia, Dwi Dayanti Padma Adriana Pradhita Saraswati Pratama, Fadhil Irvan Puspita Nurindah Dewi Puspitasari, Eka Firta Rachma Widyaningrum Rahayu, Anggrainni Rahmah, Ridhan 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 Roekhudin, Roekhudin Rosidi Rosidi * Rosidi Rosidi Rosidi Rosidi Ruth Magdalena Ruth Magdalena, Ruth Safina Novitasari Sahara Andi Fitranty Sari Atmini Sartika Sari Ayu Tjini Shabika, Binar Slamet Sugiri Stella Rahmawaty Steven Morris Lawrence Sumiyana Sumiyana 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 Walida Anggraeni Widyawati Wickramasinghe, Danture Windhoningsih, Alindha Yanti Trie Handayani Yogi Darmawan