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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL ECONOMIA Jurnal Ilmiah Akuntansi dan Bisnis 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 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 E-JURNAL AKUNTANSI

Zaki Baridwan

Department Of Accounting, Faculty Of Economics And Business, Universitas Brawijaya

Author-ID : 240852

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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PENGARUH MARKET SHARE, KECAKAPAN MANAJERIAL, DAN MANAJER YANG MEMPUNYAI HUBUNGAN POLITIK TERHADAP TINGKAT KESEHATAN PERUSAHAAN BADAN USAHA MILIK NEGARA (BUMN) DI INDONESIA Elok Fitriya; Zaki Baridwan; Endang Mardiat
RELASI : JURNAL EKONOMI Vol 12 No 2 (2016)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v12i2.93

This study aims to determine the effect of market share, managerial skills,and managers who have political ties to the soundness of state-owned companies inIndonesia. Data were collected in the form of financial statements of companieslisted on the SOE Ministry in 2011 until 2013. The research sample, a company thathas the financial data are complete and already in the audit. Hypothesis testingusing Multiple Linear Regression with SPSS version 19. The results prove thatmanagers who have political relations are the factors that determine the level ofhealth of state-owned companies in Indonesia. Meanwhile, the value of market shareand managerial skills is a factor that does not determine the health condition ofstate-owned companies in Indonesia.

DETERMINAN PERENCANAAN PAJAK DAN PERILAKU KEPATUHAN WAJIB PAJAK BADAN Muhammad Abadan Syakura; Zaki Baridwan
Jurnal Akuntansi Multiparadigma Vol 5, No 2 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Determinan Perencanaan Pajak dan Perilaku Kepatuhan Wajib Pajak Badan. Penelitian ini dilakukan untuk mengetahui faktor-faktor yang memengaruhi penerapan perencanaan pajak dan perilaku kepatuhan wajib pajak badan. Sampel yang digunakan sebanyak 120 wajib pajak badan di Kota Samarinda dengan tax professional sebagai unit analisis. Metode pengumpulan sampel menggunakan purposive sampling. Penelitian ini berhasil membuktikan secara empiris bahwa (1) kompleksitas sistem perpajakan dan kondisi keuangan berpengaruh positif terhadap perencanaan pajak, (2) kepercayaan kepada otoritas pajak, keadilan sistem perpajakan dan perencanaan pajak berpengaruh positif terhadap kepatuhan wajib pajak badan, serta (3) kompleksitas sistem perpajakan dan kondisi keuangan berpengaruh positif terhadap kepatuhan wajib pajak badan melalui perencanaan pajak.Abstract: The Determinant of Tax Planning and Corporate Taxpayer Compliance Behavior. This research aims to examine the factors that influence the applied of tax planning in corporate and the corporate tax compliance behavior. Purposive sampling was employed to collect 120 corporate taxpayers in Samarinda city with tax professional as sample unit. This research found empirical proof that (1) complexity of tax system and financial condition have positive influence toward tax planning, (2) trust on tax authority, fairness of tax system and tax planning have positive influence toward corporate tax compliance and (3) complexity of tax system and financial condition have positive influence toward corporate tax compliance through tax planning.

KECEMASAN BERKOMPUTER DALAM KONTEKS PENDIDIKAN AKUNTANSI: HUBUNGAN DENGAN GENDER, TIPE KEPRIBADIAN, DAN PENGALAMAN BERKOMPUTER Betha Februari Khristy; Zaki Baridwan
Jurnal Akuntansi Multiparadigma Vol 2, No 3 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstract: Computer Anxiety in Accounting Education Context: Relationship with Gender, Personality Types, and Computer Experience. This study examines the relationship between computer anxiety and gender, personality types, as well as computer experience. Samples are 220 students of Accounting Department of Brawijaya University. Measurement of computer anxiety variable in this study is carried out by employing CARS (Computer Anxiety Rating Scale) instrument and personality types variable using MBTI (Myers Briggs Type Indicator) instrument. The study finds that computer anxiety is associated with gender and computer experience, while the variable of personality types proves otherwise. The implication of this study is relevant to accounting education institution to develop curriculum that includes computer-based teaching that is expected to reduce the computer anxiety level.Abstrak: Kecemasan Berkomputer dalam Konteks Pendidikan Akuntansi: Hubungan dengan Gender, Tipe Kepribadian, dan Pengalaman Berkomputer. Studi ini menguji apakah terdapat hubungan antara kecemasan berkomputer dan gender, tipe kepribadian, serta pengalaman berkomputer. Sampel adalah mahasiswa Jurusan Akuntansi Universitas Brawijaya sebanyak 220 responden. Pengukuran variabel kecemasan berkomputer dalam penelitian ini menggunakan instrumen CARS (computer anxiety rating scale) dan variable tipe kepribadian menggunakan instrumen MBTI (Myers BriggsType Indicator). Hasil studi menunjukkan bahwa kecemasan berkomputer berasosiasi dengan gender dan pengalaman berkomputer, namun tidak demikian dengan tipe kepribadian. Implikasi dari penelitian ini relevan bagi institusi pendidikan untuk mengembangkan kurikulum yang memuat pengajaran berbasis computer sehingga diharapkan dapat mengurangi tingkat kecemasan berkomputer.

ANALISA KRITIS PRAKTEK AKUNTANSI KREATIF DALAM KONTEKS BUDAYA ORGANISASI PT. BUMI DAN PANDANGAN ISLAM DALAM MENYIKAPI PRAKTEK TERSEBUT Widarto - -; Zaki - Baridwan; Made - Sudarma
Wacana Journal of Social and Humanity Studies Vol. 12 No. 2 (2009)
Publisher : Sekolah Pascasarjana Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (125.908 KB)

ABSTRAK Tuntutan pasar pada perusahaan untuk membuat keuntungan sering menyebabkan praktek akuntansi kreatif, sehingga terjadi penurunan kualitas laporan keuangan yang dihasilkan. Kebijakan yang diambil oleh manajemen selalu menguntungkan pihak majority shareholder sebagai controlling. Budaya kerja telah mempengaruhi praktek akuntansi kreatif perusahaan, hal ini disebabkan adanya tuntutan dan campur tangannya direksi dalam akuntansi. Praktek ini bertujuan untuk mengiliminasi tindakan direksi agar transaksi yang mereka jalankan sesuai dengan kaidah akuntansi yang benar. Dengan demikian bagian akuntansi harus berusaha menyiapkan adanya data-data pendukung transaksi tersebut. Akuntansi kreatif yang dijalankan seputar manajemen laba dan SPE. Praktek manajemen laba maupun SPE lebih mengarah pada praktek yang mementingkan pihak manajemen yang didalamnya ada direksi sebagai controlling. Perilaku ini tidak terlepas dari keberadaan para manajer yang diangkat dan direkrut oleh direksi, sehingga dalam pemahaman amanah, manajer merasa harus loyal pada direksi. Namun jika dilihat dari hakekat amanah yang datangnya dari Allah, maka perilaku manajer maupun direksi diatas telah menunjukan perilaku yang tidak sesuai dengan hakekat amanah yang sesungguhnya. Pengkhianatan amanah merupakan tindakan yang dilarang agama, dan larangan ini hukumnya adalah haram jika dikerjakan. Â Kata kunci :Â Â agency theory,Â Â praktek akuntansi kreatif, dan perilaku amanah. Â ABSTRACT Profit management and SPE have induced any practices which are oriented on the management interests, in which the direction as cotrolling agent. These behavior are due to the manager promoted by the direction, so their thinking about â€œamanahâ€ tend to the direction interest. In relation to the â€œamanahâ€ phylosophy which is come from Allah swt., an above hehavior of manager and direction suggest any unsuitable behavior. Discrepancy actions from the Â amanah are haram. Keywords: creative accuntancy, corporate culture

ANALISA PRAKTEK AKUNTANSI KREATIF DALAM KONTEKS BUDAYA ORGANISASI PT. BUMI DAN PANDANGAN ISLAM (KHUSUSNYA AJARAN AMANAH) DALAM MENYIKAPI PRAKTEK TERSEBUT Widarto - -; Made - Sudarna; Zaki - Baridwan
Wacana Journal of Social and Humanity Studies Vol. 13 No. 3 (2010)
Publisher : Sekolah Pascasarjana Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (100.624 KB)

ABSTRAKS Tuntutan pasar pada perusahaan untuk membuat keuntungan sering menyebabkan praktek akuntansi kreatif, sehingga terjadi penurunan kualitas laporan keuangan yang dihasilkan. Kebijakan yang diambil oleh manajemen selalu menguntungkan pihak majority shareholder sebagai controlling. Budaya kerja telah mempengaruhi praktek akuntansi kreatif perusahaan, hal ini disebabkan adanya tuntutan dan campur tangannya direksi dalam akuntansi. Praktek ini bertujuan untuk mengiliminasi tindakan direksi agar transaksi yang mereka jalankan sesuai dengan kaidah akuntansi yang benar. Dengan demikian bagian akuntansi harus berusaha menyiapkan adanya data-data pendukung transaksi tersebut. Akuntansi kreatif yang dijalankan seputar manajemen laba dan SPE. Praktek manajemen laba maupun SPE lebih mengarah pada praktek yang mementingkan pihak manajemen yang didalamnya ada direksi sebagai controlling. Perilaku ini tidak terlepas dari keberadaan para manajer yang diangkat dan direkrut oleh direksi, sehingga dalam pemahaman amanah, manajer merasa harus loyal pada direksi. Namun jika dilihat dari hakekat amanah yang datangnya dari Allah, maka perilaku manajer maupun direksi diatas telah menunjukan perilaku yang tidak sesuai dengan hakekat amanah yang sesungguhnya. Pengkhianatan amanah merupakan tindakan yang dilarang agama, dan larangan ini hukumnya adalah haram jika dikerjakan. Â Kata kunci :Â Â agency theory, budaya,Â praktek akuntansi kreatif, dan perilaku amanah.

Attitude of Village Goverment To Use E-Village Budgeting (Evb) in Compilation of Add : An Integration of Decomposeed Theory Planned Behavior and Risk M Iswahyudi; Rosidi Rosidi; Zaki Baridwan
e-2477-1929
Publisher : Institute of Research and Community Service, University of Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijleg.2019.005.01.6

This study aims to examine the effect of perceived of ease of use, perceived usefulness, compatibility and perceived risk toward the attitude of e-Village Budgeting (EVB) system user. The use of the mandatory EVB system, as well as the obligation to use information systems in village budgeting, make research on user attitudes appealing to be researched. Data analysis using Partial Least Square (PLS) with warpPLS software version 3.0. The results showed that 1) Perceived Usefulness becomes the determinant factor of user attitude in using EVB system. 2) Perceived ease of use does not affect the attitude of users of EVB system. 3) Compatibility does not affect the attitude of users of EVB system and 4) Perceived risk does not affect the attitude of users of EVB system. This is because the perceived ease of use as a threshold variable and past users who previously used the manual budgeting system also affect the fit or not the EVB.

Pengaruh Profitabilitas, Likuiditas, Leverage, dan Corpo-Rate Governance Terhadap Kecurangan Laporan Keuangan, Serta Financial Distress Sebagai Variabel Intervening Albert Adi Nugroho; Zaki Baridwan; Endang Mardiati
MediaTrend Vol 13, No 2 (2018): Oktober
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/mediatrend.v13i2.4065

This paper examines the affect of profitability, liquidity, leverage, and corporate governance to financial statement fraud, and financial distress as a intervening variable. Based on Association of Certified Fraud Examiners (ACFE) 2016, financial statement fraud was growth from 2012 – 2016, it’s mean more companies have a motivated to do manipulate financial statement. In this paper, financial distress as a intervening variable before companies manipulate financial statement. We conclude profitability, leverage, shareholding, number of boards are significant to financial distress. Finally financial distress is significant to financial statement fraud

Mengupas Bentuk Dilema Dari Sisi Konsultan Pajak Anak Agung Istri Pradnyarani Dewi; Made Sudarma; Zaki Baridwan
Jurnal Ilmiah Akuntansi dan Bisnis Vol 14 No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

This study aims to explore how the natural shape of the dilemmas in tax consulting and how the experience of overcoming dilemmas, is felt especially when doing tax planning. The qualitative method has been used with the interpretive paradigm according to the approach of transcendental phenomenology of Husserl. The informant in this study is a tax consultant of IKPI Denpasar. The research results reveal that dilemma forms tax consultants such that the dilemma posed by tax consultants have concern for the client and tax consultants think of business continuity services. The dilemma forms generate tax consulting experience in overcoming the perceived dilemma that is by building awareness of the taxpayer and must be aware of the profession as a tax consultant who is bound by the code of conduct. The dilemma can be overcome by building awareness of taxpayers and having strong principles to comply with the code of ethics. Keywords: Ethical Dilemma, Tax Consultants, Tax Planning, Taxpayer Compliance, Phenomenology

Management of Local Own-Source Revenue in Belu Government: A Phenomenological Study Filemon Marselinus Taek; Ali Djamhuri; Zaki Baridwan
Jurnal Ilmiah Akuntansi dan Bisnis Vol 15 No 2 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2020.v15.i02.p03

This study aims to explore the management of Original Local Government Revenue in the Belu District government with a phenomenological approach, namely an awareness study of the experience of the State Civil Apparatus in managing Original Local Government Revenue and to explain the meaning of the actions taken. The researcher uses the interpretive paradigm understanding method to uncover the aims and objectives of the informants and uses the Husserl phenomenology approach to explain or uncover the phenomenon of experience based on awareness that occurs by individuals, which in this case is the State Civil Apparatus which directly manages Original Local Government Revenue. The results of the study revealed that the informants interpreted the management of Original Local Government Revenue as duties and responsibilities related to the management of Regional Original Revenues including the management of regional taxes whose revenue always fluctuates due to non-compliance of taxpayers. Management of the results of the separated regional wealth always exceeds the target by means of equity participation in BUMD, management of other original authentic regional income by depositing regional cash to the bank and finding other sources of revenue through the auction of assets in the form of vehicles. The management of retribution is constrained due to various obstacles including the lack of adequate facilities. Keywords: Public sector accounting, original local government revenue, phenomenology, interpretive paradigm, local tax.

Audit Quality: Does Time Pressure Influence Independence and Audit Procedure Compliance of Auditor? Firda Ayu Amalia; Sutrisno Sutrisno; Zaki Baridwan
Journal of Accounting and Investment Vol 20, No 1: January 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

This research was aimed to empirically examine the effect of independence and audit procedure on audit quality with time budget pressure as moderator variable. The population comprised auditors working on Public Accountant Office (KAP) in East Java, while the samples consisted of 45 respondents. This study used a survey technique is by questionnaire as data collection techniques. The PLS was used for data analysis. The result showed that the independence and audit procedure positively affected the audit quality. The variable of time budget pressure as moderator was capable to enfeeble the relation between the independence and audit quality, and also to reinforce the relation between audit procedure and audit quality. The results of this study have provided support for Agency theory. A quality audit can reduce information asymmetry so as to minimize moral hazard actions by management.

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 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 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 Khuluq, Husnul 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 Ulfa, Ice Maria Unti Ludigdo Unti Ludigdo Unti, Ludigdo Utama, Yopi Yudha Uun farida Wahyuni, Amelia Dwi Wickramasinghe, Danture Windhoningsih, Alindha Yanti Trie Handayani

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