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All Journal The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma Jurnal Kedaymas JEMBA: Journal of Economics, Management, Business, and Accounting
Sasongko Budisusetyo
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Economics, Econometrics & Finance

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“Teposliro” and “Semuci”*) among public accountants: Do we know, and do we care? Budisusetyo, Sasongko; Subroto, Bambang
Jurnal Akuntansi Multiparadigma Vol 3, No 2 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Abstrak: “Teposliro” dan “Semuci”* di antara Akuntan Publik: Apakah Kita Paham, dan Apakah Kita Peduli? Penelitian ini mengkaji proses pengambilan keputusan akuntan publik pada situasi etis dilematis yang sering dihadapi dalam aktivitas profesional mereka. Penelitian ini meneliti pengaruh ‘teposliro’ terhadap pengambilan keputusan etis serta mengkaji keberadaan ‘semuci’ atau konsep yang menganggap diri ‘lebih suci dari orang lain’ dalam penelitian etika di bidang akuntansi. Keputusan etis diukur dengan menjawab pertanyaan lima skenario problem etis yang sering terjadi dalam praktik audit. Temuan penting penelitian ini menunjukkan bahwa ‘teposliro’ mempengaruhi pengambilan keputusan etis, selain itu juga ditemukan keberadaan perasaan ‘semuci’ yang ada di antara para akuntan publik ketika berhadapan dengan masalah etis. Abstract: “Teposliro” and “Semuci”*)1 among public accountants: Do we know, and do we care? The purpose of this paper is to examine the attitude of public accountants in situations of ethical dilemmas in their professional activities. This paper examines the effect of ‘teposliro’ on ethical decision-making and seek to establish the prevalence of ‘semuci’ perception bias in accounting research. Public accountants’ preferences determine their ‘teposliro’ levels as they answered questions about fi ve scenarios related to auditing practicest to measure their ethical judgments. An important fi nding of this study suggests that ‘teposliro’ infl uence ethical decision making and there is existence of social recognition of the ‘semuci’ or ‘holier than others’ among the public accountants.
Interpretation of the traditional proverb “jer basuki mawa beya” on abnormal audit fees in the context of improving audit quality Denari Dhahana Edtiyarsih; Erina Sudaryati; Sasongko Budisusetyo
The Indonesian Accounting Review Vol 11, No 1 (2021): January - June 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i1.2000

Abstract

East Java Province is a province in Indonesia that has cultural diversity and uniqueness. This is reflected, among other things, by the number of proverbs (in Javanese: unen-unen) used by the people of East Java. One of the popular Javanese proverbs, traditional sayings that express a perceived truth based on common sense or experience, in East Java Province is ‘Jer Basuki MawaBeya’ which means that all success requires sacrifice, or in other words, if someone wants to achieve success, there must be a cost. In the context of improving audit quality, if a company decides to employ external auditor services, the company must pay fees for the external auditor services. The abnormal audit fees paid by the company will have an effect on the increase in audit quality.
The Role of Independent Commissioners in Improving Corporate Financial Performance Adhinegoro, Muhammad Bagus; Budisusetyo, Sasongko
JEMBA: Journal of Economics, Management, Business and Accounting Vol. 1 No. 4 (2023): JEMBA: Journal of Economics, Management, Business and Accounting
Publisher : Lentera Barasaki Publishing House

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jemba.v1i4.34

Abstract

This study aims to determine the influence of the board of directors, managerial ownership, independent board of commissioners and institutional ownership on company performance. The study population used were food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. The number of samples in this study was 54 samples from 40 companies selected by purposive sampling techniques. Data analysis using descriptive statistical analysis and multiple linear regression test with SPSS application. The results showed that managerial ownership and the board of commissioners had a positive effect on the financial performance of companies in the food and beverage sector. Meanwhile, the board of directors and institutional ownership negatively affect the financial performance of food and beverage sector companies.
Independence of Government Auditors: Anteceden and Consequences in Improving Audit Quality Putri, Alsa Safina; Budisusetyo, Sasongko
JEMBA: Journal of Economics, Management, Business and Accounting Vol. 2 No. 2 (2024): JEMBA: Journal of Economics, Management, Business, and Accounting
Publisher : Lentera Barasaki Publishing House

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jemba.v2i2.39

Abstract

Inspectorate internal audit is an important part of supervision and internal control in a government organization. The quality of the inspectorate's internal audit greatly influences management effectiveness and accountability in the use of public resources. Therefore, it is important to understand the factors that influence the quality of the inspectorate's internal audit. The aim of this research is to determine the influence of independence, work experience and accountability on the audit quality of internal auditors working at the Surabaya and Sidoarjo Inspectorates in 2023. The sampling technique used purposive sampling of 50 samples. The research instrument uses a questionnaire with five Likert scales to measure respondents' opinions. The analysis technique uses Structural Equation Modeling-Partial Least Square (SEM-PLS) consisting of descriptive statistical analysis and partial least square test. The results of this research show that independence, work experience and accountability have a positive effect on internal audit quality.
Workshop Penyusunan Laporan Keuangan Masjid dengan Aplikasi FoxPro dan ISAK 35 pada Pengurus Takmir di Surabaya Budisusetyo, Sasongko; Shonhadji, Nanang; Pujiati, Diyah; Samekto , Agus
Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat Vol. 6 No. 01 (2026): Januari 2026
Publisher : Research Center and Community Services (PPPM) Universitas Hayam Wuruk "Perbanas" Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/kedaymas.v7i1.5527

Abstract

Workshop penyusunan laporan keuangan masjid dengan aplikasi FoxPro dilaksanakan di Masjid Ash-Shoobirin, Surabaya, pada 25 Oktober 2025 dengan melibatkan 68 peserta dari 37 masjid. Kegiatan ini bertujuan menjawab permasalahan utama pengelolaan keuangan masjid, yaitu pencatatan manual yang rentan kesalahan, minimnya literasi akuntansi, serta kurangnya penerapan standar ISAK 35. Metode pelaksanaan dilakukan secara terstruktur melalui pelatihan teknis, sesi narasumber, pendampingan langsung, dan diskusi kelompok. Narasumber terdiri dari akademisi, praktisi, dan pengurus masjid yang memberikan perspektif komprehensif mengenai integrasi teknologi akuntansi dengan prinsip akuntabilitas dan transparansi. Hasil kegiatan menunjukkan transformasi signifikan: 90% peserta mampu menyusun laporan digital berbasis FoxPro, 85% memahami standar ISAK 35, dan seluruh peserta memperoleh pengalaman praktis dari sharing narasumber. Diskusi kelompok memperkuat komitmen bersama antar takmir untuk menerapkan good mosque governance dalam pengelolaan dana umat. Workshop ini tidak hanya meningkatkan keterampilan teknis, tetapi juga memperkuat kesadaran akan pentingnya akuntabilitas, transparansi, dan keberlanjutan tata kelola masjid. Dengan demikian, kegiatan ini menjadi model pengabdian masyarakat yang mengintegrasikan teknologi, standar akuntansi, dan pemberdayaan komunitas.
Co-Authors Adhinegoro, Muhammad Bagus Bambang Subroto Denari Dhahana Edtiyarsih Diyah Pujiati Erina Sudaryati Nanang Shonhadji Putri, Alsa Safina Samekto , Agus