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All Journal Jurnal Reviu Akuntansi dan Keuangan EkoBis ( Ekonomi & Bisnis ) JURNAL ECONOMIA Jurnal Bisnis dan Manajemen Jurnal Keuangan dan Perbankan Jurnal Ekonomi Modernisasi Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen International Journal of Local Economic Governance The International Journal of Accounting and Business Society JABE (Journal of Accounting and Business Education) Jurnal Bina Praja Jurnal Akuntansi Aktual Jurnal Ekonomi dan Bisnis Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Journal of Islamic Monetary Economics and Finance International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Informatika Ekonomi Bisnis The Indonesian Journal of Accounting Research Jurnal Ilmiah Akuntansi Kesatuan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmiah Akuntansi Peradaban Borobudur Eduvest - Journal of Universal Studies Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Informatika Ekonomi Bisnis Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Open Access DRIVERset Jurnal Ilmiah Administrasi Publik ABM: International Journal of Administration, Business and Management

Roekhudin, Roekhudin

Universitas Brawijaya

Author-ID : 2496561

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Social Sciences Other

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Community engagement: Implementasi corporate social responsibility pada PT BNI (Persero) Tbk Magdalena Magdalena; Eko Ganis Sukoharsono; Roekhudin Roekhudin
Jurnal Ekonomi dan Bisnis Vol 22 No 1 (2019)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

This study aims to identify the Corporate Social Responsibility (CSR) disclosure and analyse its implementation in PT BNI Tbk regarding to the Community Engagement as well as its disclosure media. The data were collected through interview with the CSR staffs and direct observation on 3 locations of community groups where the program was implemented. This qualitative research applied content analysis method. The findings show that the community sub category in the sustainability report of PT BNI Tbk meets the GRI standart for the last three years (2015-2017). Furthermore, instead of “doing for the community”, CSR Kampoeng BNI applied “doing with the community” motto in implementing the program in order to encourage the community to be active and dynamic as well as not depends on the support from the government institutions and organizations.Penelitian ini bertujuan untuk mengetahui pengungkapan CSR PT BNI Tbk dan menganalisis pelaksanaan aktivitas CSR terkait Community Engagement, maupun media pengungkapannya. Penelitian ini dilakukan dengan mewawancarai staf CSR PT BNI Tbk dan observasi langsung ke 3 kelompok masyarakat penerima CSR PT BNI Tbk. Penelitian ini menggunakan metoda kualitatif dengan menerapkan content analysis. Hasil penelitian ini menunjukkan adanya kesesuaian laporan keberlanjutan PT BNI Tbk sub kategori masyarakat dengan standar GRI selama tiga tahun terakhir (2015-2017). Hasil penelitian selanjutnya menjelaskan CSR Kampoeng BNI melalui pembangunan yang lebih kepada “doing with the community” dibandingkan dengan “doing for the community” agar memacu masyarakat menjadi aktif dan dinamis serta tidak bergantung pada bantuan pemerintah atau organisasi-organisasi sukarela pemberi bantuan.

Determinan Penggunaan Sistem Informasi Pengelolaan Keuangan Daerah dan Pengaruhnya terhadap Ketepatan Waktu Pelaporan Keuangan SKPD Diyah Cipta Sari; - Rosidi; - Roekhudin
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 2, No 1 (2016)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (810.669 KB)

AbstractThis study aimed to analyze the determinant of the use of SIPKD and its influence on SKPD financial reporting timeliness by using modified UTAUT model and DeLone and McLean model. Respondents of this research are the treasurer, treasurer receiption and financial administration officials SKPD in Singkawang City Government of 68 people. Data were analyzed used partial least square. The results showed performance expectancy, effort expectancy and influence of co-workers from human factors and training from organizational factors affect the use of SIPKD. This research did not found the effect of SIPKD use to SKPD financial reporting timeliness.AbstrakPenelitian ini bertujuan untuk menganalisis determinan Penggunaan SIPKD dan pengaruhnya terhadap ketepatan waktu pelaporan keuangan SKPD menggunakan model UTAUT modifikasi serta model Delone dan McLean. Responden penelitian adalah bendahara pengeluaran, bendahara penerimaan dan pejabat penatausahaan keuangan SKPD Pemerintah Kota Singkawang sejumlah 68 orang. Analisis data dilakukan dengan menggunakan partial least square (PLS). Hasil penelitian menunjukkan ekspektasi kinerja, ekspektasi usaha, pengaruh rekan kerja dari faktor manusia dan pelatihan dari faktor organisasi berpengaruh terhadap penggunaan SIPKD. Hasil penelitian tidak menemukan pengaruh penggunaan SIPKD terhadap ketepatan waktu pelaporan keuangan SKPD.

Auditors Response towards Auditing of Fair Value Measurement based Financial Reporting Roekhudin Roekhudin
The Indonesian Journal of Accounting Research Vol 21, No 1 (2018): IJAR January 2018
Publisher : The Indonesian Journal of Accounting Research

Abstract: The purpose of this study is to investigate the response of auditors of large and small accounting firms for the implementation of fair value as the basis of financial statements preparation. The researcher successfully interviewed five auditors from a large accounting firm and two accountants from small accounting firm. This study has found that both auditors from large or small accounting firms argue that auditing fair value financial reports is more difficult and at higher risk when compared to auditing financial statements based on historical cost. Furthermore, in addressing these conditions, auditors from small accounting firm are not interested in auditing the fair value financial report and prefer to accept clients who do not apply fair value. On the other hand, the auditor of the large accounting firm continues to receive the auditing of fair value financial reporting. However, as compensation for increases in audit difficulty and risk, they increase audit costs. As an additional finding, especially from the aspect of legal liability, the risk of auditing assignments viewed by auditors is more daunting than audit risk. That is, the auditor is afraid of punishment as stipulated in Law No. 5 of 2011 than the failed audit. Abstrak: Tujuan dari penelitian ini adalah untuk menyelidiki respon auditor dari perusahaan akuntansi besar dan kecil untuk pelaksanaan nilai wajar sebagai dasar penyusunan laporan keuangan. Peneliti berhasil mewawancarai lima auditor dari sebuah kantor akuntan besar dan dua akuntan dari kantor akuntan kecil. Studi ini telah menemukan bahwa kedua auditor dari perusahaan akuntansi besar atau kecil berpendapat bahwa mengaudit laporan keuangan nilai wajar lebih sulit dan berisiko lebih tinggi bila dibandingkan dengan mengaudit laporan keuangan berdasarkan biaya historis. Selanjutnya, dalam mengatasi kondisi ini, auditor dari kantor akuntan kecil tidak tertarik untuk mengaudit laporan keuangan nilai wajar dan lebih memilih untuk menerima klien yang tidak menerapkan nilai wajar. Di sisi lain, auditor dari perusahaan akuntan besar terus menerima audit pelaporan keuangan nilai wajar. Namun, sebagai kompensasi untuk peningkatan kesulitan dan risiko audit, mereka meningkatkan biaya audit. Sebagai temuan tambahan, terutama dari aspek tanggung jawab hukum, risiko pengauditan tugas yang dilihat oleh auditor lebih menakutkan daripada risiko audit. Artinya, auditor takut akan hukuman sebagaimana diatur dalam UU Nomor 5 tahun 2011 daripada audit yang gagal.

Analisis efek ukuran perusahaan, profitabilitas, likuditas, dan kinerja lingkungan terhadap pengungkapan Islamic Social Reporting Muhammad Rusydi Aziz; Roekhudin Roekhudin; Wuryan Andayani
Jurnal Ekonomi Modernisasi Vol. 15 No. 2 (2019): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

This study aims to test and empirically prove the influence of company size, profitability, liquidity and environmental performance on the disclosure of Islamic Social Reporting. This type of research is quantitative research, uses secondary data taken from the Indonesia Stock Exchange (IDX) or the Ministry of Environment. Based on the purposive sampling method, there are 33 samples of companies for 3 years in companies registered with ISSI. This study uses a special regression analysis for panel data using Eviews 10. The results of this study indicate that company size and profitability have a positive effect on the disclosure of Islamic Social Reporting. While liquidity and environmental performance failed to have an effect on the disclosure of Islamic Social Reporting. The results of this study are expected to be a consideration of what factors influence the disclosure of Islamic Social Reporting on companies listed on the Indonesian Islamic stock index (ISSI) in 2015 - 2017 which are also listed on PROPER

SELF-EFFICACY AND CONTROLLABILITY AS WHISTLEBLOWING INTENTION PREDICTORS OF FINANCIAL MANAGERS IN EDUCATIONAL INSTITUTIONS I Wayan Yeremia Natawibawa; Gugus Irianto; Roekhudin Roekhudin
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2018: JTAKEN Vol. 4 No. 2 December 2018
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Whistleblowing policy is considered as an effective technique in an investigation audit that is useful for the organization to avoid losses due to fraud. However, employees who intend to report fraud encounter ethical dilemma. Whistleblowing is a behavior that respects honesty, but is also a behavior that can possibly compromise organizational loyalty. The objective of this research is to analyze factors influencing whistleblowing intention of financial managers in school organization by understanding the action based on decomposed theory of planned behavior (DTPB). Data were collected through questionnaires that were distributed to financial managers of school organizations, particularly principals, vice-principals, administration heads, treasurers, and financial administration employees of public senior high schools, vocational high schools, and Islamic high schools in Malang City. Research population comprised of 214 persons. Response rate was 89.72%, or there were 192 questionnaires that were duly completed. The analysis method employed was multiple regression. Two independent variables were observed in this research, namely self-efficacy and controllability, while only one dependent variable was examined, namely whistleblowing intention. Result of the research shows that self-efficacy and controllability have positive effect on whistleblowing intention, entailing that whistleblowing intention of employees will increase when they possess selfconfidence and strong intention to conduct whistleblowing.

Determinan Penggunaan Sistem Informasi Pengelolaan Keuangan Daerah dan Pengaruhnya terhadap Ketepatan Waktu Pelaporan Keuangan SKPD Diyah Cipta Sari Sari; Rosidi Rosidi; Roekhudin Roekhudin
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 2 No. 1 (2016): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

This study aimed to analyze the determinant of the use of SIPKD and its influence on SKPD financial reporting timeliness by using modified UTAUT model and DeLone and McLean model. Respondents of this research are the treasurer, treasurer receiption and financial administration officials SKPD in Singkawang City Government of 68 people. Data were analyzed used partial least square. The results showed performance expectancy, effort expectancy and influence of co-workers from human factors and training from organizational factors affect the use of SIPKD. This research did not found the effect of SIPKD use to SKPD financial reporting timeliness. Abstrak Penelitian ini bertujuan untuk menganalisis determinan Penggunaan SIPKD dan pengaruhnya terhadap ketepatan waktu pelaporan keuangan SKPD menggunakan model UTAUT modifikasi serta model Delone dan McLean. Responden penelitian adalah bendahara pengeluaran, bendahara penerimaan dan pejabat penatausahaan keuangan SKPD Pemerintah Kota Singkawang sejumlah 68 orang. Analisis data dilakukan dengan menggunakan partial least square (PLS). Hasil penelitian menunjukkan ekspektasi kinerja, ekspektasi usaha, pengaruh rekan kerja dari faktor manusia dan pelatihan dari faktor organisasi berpengaruh terhadap penggunaan SIPKD. Hasil penelitian tidak menemukan pengaruh penggunaan SIPKD terhadap ketepatan waktu pelaporan keuangan SKPD.

REGULATION HEGEMONY AND ACCOUNTABILITY OF THE LOCAL GOVERNMENT: A STUDY ON REGIONAL FINANCIAL MANAGEMENT IN INDONESIA Banu Witono; Nurkholis *; Roekhudin *
The International Journal of Accounting and Business Society Vol. 29 No. 1 (2021): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2021.29.1.4

AbstractObjectives - The purpose of this study is to uncover the reality of implementing regional financial management regulations and their impact on local government accountability.Research method approach - This study uses a critical qualitative research approach to the Gramsci hegemony perspective. This approach is useful for analyzing the shackles of regulation in the implementation of regional financial management.Findings - The results show that regulation has become a means for the state to dominate in the realm of political society and hegemony for civil society. This results in an orientation of local government accountability which tends to vertical accountability rather than horizontal (public) accountability .Practical implications -Ã‚Â Changes in regional autonomy regulations have led to increasing dominance of the central government to the regions. This is reflected in the various regulations produced by the institutions in the central government which shackle the space and innovation of the local government in managing regional finances.Social implications - Due to the shackles of the regulation, local governments prioritize serving the interests of the central government (vertical accountability) compared to services to the society (horizontal accountability).Originality / Value - This study contributes to uncovering the facts that occur related to regional financial management, so that it can provide input to the government in the implementation of regional government accountability.Keywords: Regional Government Accountability, Regional Financial Management Regulations, Regulation Hegemony.Paper Type: Research Paper

PERSPEKTIF ECO-SPIRITUAL DALAM PASAR JAWA KUNO Widhianningrum, Purweni; Eko Ganis Sukoharsono; Roekhudin; Yeney Widya Prihatiningtias
Jurnal Konservasi Cagar Budaya Vol. 17 No. 1 (2023): Jurnal Konservasi Cagar Budaya Borobudur
Publisher : Balai Konservasi Borobudur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33374/jurnalkonservasicagarbudaya.v17i1.314

Penelitian ini bertujuan untuk mengeksplorasikan pentingnya nilai-nilai spiritual ketika bersentuhan dengan aspek ekologi, khususnya pada konteks pasar Jawa kuno. Penelitian ini merupakan jenis penelitian deskriptif-kualitatif dengan menggunakan penelaahan berbagai sumber tertulis (kepustakaan) sebagai bahan kajian analisa data. Hasil penelitian menunjukkan bahwa mekanisme pasar pada periode Jawa kuno selalu menekankan pentingnya proses keberlanjutan ekologis dengan aspek spiritual sebagai pendorongnya. Kebersamaan hidup dengan alam menjadikan masyarakat Jawa kuno memiliki pengetahuan luas tentang kesatuan relasi spiritual antara manusia (mikrokosmos) dengan alam (makrokosmos) atau dikenal dengan istilah eco-spiritual. Penghayatan terhadap kekuatan relasi eco-spiritual tersebut menjadi dasar masyarakat menjalankan aktivitas di pasar, sebagaimana terekam dalam relief karmavibhangga candi Borobudur. Relief karmavibhangga merepresentasikan ajaran Buddha tentang karma yang terkait dengan proses sebab akibat dari perbuatan manusia. Ajaran karma inilah yang kemudian menjadi nilai-nilai pendorong kesadaran eco-spiritual masyarakat Jawa kuno bersikap bijaksana mengelola beragam sumber daya alam secara wajar, tanpa menghancurkan ekosistem. Bagi mereka, alam memiliki unsur yang bernilai spiritual daripada sekedar realitas fisik yang bersifat material semata.

Cooperatives Growth or Togetherness: Which One Do You Choose? Musmini, Lucy Sri; Ludigdo, Unti; Roekhudin, Roekhudin; Andayani, Wuryan
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 3 (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.2023.2.3.276

In practice, growth and togetherness have a trade-off implication for cooperatives. As an economic organization, cooperatives need to gain a profit for their growth, however, they should prioritize togetherness as well. This study explores how cooperatives determine their main goal, between growth and togetherness. A qualitative approach with the phenomenological method is employed in this research. This method explores phenomena, based on the experience of the research subject to reveal a form of awareness related to the research object. The study results indicate that the goal of realizing togetherness in cooperatives is more important than the growth goal. However, in practice, policies prioritizing togetherness in cooperatives align with the goals of cooperative development. Cooperative financial management should consider the value of togetherness in making policies for receiving and disbursing funds. Cooperative financial management that prioritizes the value of togetherness can indirectly encourage cooperative growth. This paper shows that it is important to prioritize the value of togetherness in cooperative financial management to actualize its identity. Cooperatives prioritizing the value of togetherness in cooperative financial management policies can encourage the maintenance of cooperative solidarity and independence values. Abstrak Dalam praktiknya, pertumbuhan dan kebersamaan mempunyai implikasi trade-off bagi koperasi. Sebagai organisasi ekonomi, koperasi perlu mencari keuntungan untuk pertumbuhannya, namun tetap mengedepankan kebersamaan. Penelitian ini bertujuan untuk mengeksplorasi bagaimana koperasi menentukan tujuan utamanya, antara pertumbuhan dan kebersamaan. Pendekatan kualitatif dengan metode fenomenologis digunakan dalam penelitian ini. Metode ini mengeksplorasi fenomena, berdasarkan pengalaman subjek penelitian untuk mengungkap suatu bentuk kesadaran terkait objek penelitian. Hasil penelitian menunjukkan bahwa tujuan mewujudkan kebersamaan dalam koperasi lebih penting dibandingkan tujuan pertumbuhan. Namun dalam praktiknya, kebijakan yang mengedepankan kebersamaan dalam koperasi selaras dengan tujuan pengembangan koperasi. Pengelolaan keuangan koperasi hendaknya mempertimbangkan nilai kebersamaan dalam mengambil kebijakan penerimaan dan pencairan dana. Pengelolaan keuangan koperasi yang mengedepankan nilai kebersamaan secara tidak langsung dapat mendorong pertumbuhan koperasi. Tulisan ini menunjukkan pentingnya mengedepankan nilai kebersamaan dalam pengelolaan keuangan koperasi untuk mewujudkan jati diri koperasi. Koperasi dengan mengedepankan nilai kebersamaan dalam kebijakan pengelolaan keuangan koperasi dapat mendorong terpeliharanya nilai solidaritas dan kemandirian koperasi.

Pengaruh Sikap Skeptisisme Profesional, Interpersonal Skill, dan Pengetahuan Auditor terhadap Kemampuan Pendeteksian Fraud (Studi Kasus pada Perwakilan BPKP Provinsi Sulawesi Utara) Aruperes, Christicia Risa; Roekhudin
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 1 (2023): 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.2023.1.1.22

Corruption which is classified as a form of fraud is still a problem that is the main enemy in Indonesia. As the government's internal auditor, BPKP is responsible for carrying out fraud detection. This study aims to explain the effect of professional skepticism, interpersonal skills, and knowledge of auditors on the ability to detect fraud. This research is explanatory research. The population studied were all auditors at BPKP Representatives of North Sulawesi Province, with as many as 69 auditors. The data in this study were collected using a survey method. The data that has been collected was analyzed using multiple linear regression analysis techniques in SPSS version 21. The results showed that professional skepticism had no significant effect on the ability to detect fraud. Interpersonal skills and knowledge of auditors have a significant effect on the ability to detect fraud.

Co-Authors - Rosidi . Rosidi Abjan, Gustamin Achmad Iqbal Aiman, Rahmat Alfonsus Jantong Ali Djamhuri Alif Ilham Akbar Fatriansyah Andriani Andriani Annisa Rizkaninghadi Imansari Ardy Fariyansyah Arum Prastiwi Aruperes, Christicia Risa Aspiaty A. Samiun Astri Dyastiarini Aulia Fuad Rahman Bambang Hariadi Banu Witono Baridwan Bhagaskara, Muhammad Razan Adinsa Cok Istri Ratna Sari Dewi Devy Pusposari Diyah Cipta Sari Diyah Cipta Sari Sari Eko Ganis Sukoharsono Endang Mardiati Erwin Saraswati Fadya, Zayana Fardana, Muhammad Farhan Aufa Fibriyani Nur Khairin gerrits, Tien Vanenssia Wehelmina Gugus Irianto Hamdani, Ujang Hariadi , Bambang Hariadi, Bambang Hariadi, Bambang - I Wayan Yeremia Natawibawa Imam Subekti Irianto , Gugus Ismi Farida Siregar Isnurratna Sigita Hasanah Iwan Triyuwono Jaya, Sandy Mahendra Joasenita Hornay Kartika Septiary Pratiwi Musa Kharisma Yuanita Mahanani Kurniawati, Yeni Nurul Larasati Lilik Purwanti Lucy Sri Musmini Made Sudarma Made Sudarma Magdalena Magdalena Malik, Ratna Raissa Martadinata, Sudrajat Mas Nur Mukmin Mohamad Djasuli, Mohamad Muhammad Rusydi Aziz Natawibawa, I Wayan Yeremia Natawibawa, I Wayan Yeremia Natawibawa, I Wayan Yeremia Nining Ika Wahyuni Nurkholis * Nurkholis Hamidi Pradnyaparamitha, Sasanti Purweni Widhianningrum R.A. Widyanti Diah Lestari Rachmawati, Ayu Ratna Raissa Malik Reni Surmayanti Rochman, Yusuf Fatkhur Samhadi Saraswati, Erwin - Sari Atmini Surmayanti, Reni Sutrisno T Sutrisno T Syah, Sultan - Syaiful Iqbal Tianingrum, Putri Andriany Agus Unti Ludigdo Wiratmoko, Ambrosius Oki Tri Wuryan Andayani Yeney Widya Prihaningtias Yeney Widya Prihatiningtias Yesica Agustina Susanti Zaki Baridwan Zalfaa', Vina

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