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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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Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan, Opini Audit, Audit Tenure, Dan Kualitas Auditor Terhadap Audit Report Lag Bhagaskara, Muhammad Razan Adinsa; Roekhudin
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 2 (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.2023.1.2.38

This study uses the panel data regression method to quantitatively analyze the effect of leverage, profitability, company size, audit opinion, tenure, and auditor quality on audit report lag. The samples include 90 cyclical consumer companies listed on the Indonesia Stock Exchange between 2019 and 2021. The findings of this study exhibit that, partially, leverage has an insignificant positive effect on audit report lag; profitability has a significant negative impact on audit report lag; company size has a significant positive effect on audit report lag; audit opinion has a significant negative impact on audit report lag; audit tenure has a significant negative effect on audit report lag; and auditor quality has an insignificant negative impact on audit report lag. Simultaneously, leverage, profitability, company size, audit opinion, audit tenure, and auditor quality affect audit report lag with a contribution of 15,8%. Abstrak Penelitian ini berupaya untuk mengetahui pengaruh leverage, profitabilitas, ukuran perusahaan, opini audit, audit tenure, dan kualitas auditor terhadap audit report lag. Jenis penelitian ini adalah penelitian kuantitatif. Penelitian ini menggunakan metode analisis regresi data panel. Adapun sampel penelitian ini adalah 90 perusahaan sektor konsumen non-primer di Bursa Efek Indonesia tahun 2019-2021. Penelitian ini menemukan bahwa secara parsial leverage berpengaruh positif namun tidak signifikan terhadap audit report lag, profitabilitas berpengaruh negatif dan signifikan terhadap audit report lag, ukuran perusahaan berpengaruh positif dan signifikan terhadap audit report lag, opini audit berpengaruh negatif dan signifikan terhadap audit report lag, audit tenure berpengaruh negatif dan signifikan terhadap audit report lag, dan kualitas auditor berpengaruh negatif namun tidak signifikan terhadap audit report lag. Secara simultan bahwa leverage, profitabilitas, ukuran perusahaan, opini audit, audit tenure, dan kualitas auditor berpengaruh terhadap audit report lag dengan kontribusi sebesar 15,8%.

Pengaruh Ukuran Perusahaan, Pertumbuhan Penjualan, Dan Profitabilitas Terhadap Penghindaran Pajak (Studi Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2021) Pradnyaparamitha, Sasanti; Roekhudin
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 4 (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.2023.1.4.71

Tax avoidance by taxpayers is a legal action as it does not violate any applicable tax regulations. Thus, this study aims to determine the effect of firm size, sales growth, and profitability on tax avoidance of mining companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2021. The samples include 52 companies selected through purposive sampling of nonprobability sampling. The results of the multiple linear regression analysis reveal that sales growth and profitability have a negative effect on tax avoidance while firm size has no effect on tax avoidance. Abstract Penghindaran pajak merupakan upaya penghindaran pajak yang dilakukan secara legal dan aman bagi wajib pajak karena tidak melanggar ketentuan perpajakan yang berlaku. Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, pertumbuhan penjualan, dan profitabilitas terhadap penghindaran pajak pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2021. Terdapat 52 sampel penelitian yang diperoleh dengan metode nonprobability sampling yaitu teknik purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa variabel pertumbuhan penjualan dan profitabilitas berpengaruh negatif terhadap penghindaran pajak. Sedangkan variabel ukuran perusahaan tidak berpengaruh terhadap penghindaran pajak.

Republicanism-Based Budgeting: Politik Kewargaan dan Resistensi Terhadap Neoliberalisme dan Oligarki Abjan, Gustamin; Djamhuri, Ali; Roekhudin
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 3 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i3.36011

Purpose: This research aims to establish the concept of republicanism-based public budgeting as an alternative to mainstream public budgeting that exists in the era of neoliberalism and predatory oligarchic domination. Methodology/approach: This research uses a qualitative method based on a critical paradigm. Analysis of the political economy structure of oligarchy and neoliberalism is used to analyze how the power relations of predatory oligarchy and neoliberalism in public budgeting in Indonesia. In addition, the philosophical framework of republicanism is used to construct an alternative to public budgeting that is free from the hegemony of predatory oligarchy and neoliberalism. Findings: Republicanism-based budgeting has particularities that are different from mainstream public budgeting. These features include virtue, citizen participation and freedom, and patriotism. This value is the main force to resist and negate the various interests of neoliberalism and predatory oligarchy (resprivata) that have taken root in the public budgeting arena (respublica). Practical implications: Actors involved in public budgeting should not only focus on aspects of efficiency but need to consider the values of social justice, meaningful participation of citizens and upholding the public spirit of the common good. In addition, public budgeting needs to be infused with various republican values such as civic politics, patriotism and benevolence as an effort to strengthen and nurture solidarity and a sense of citizen ownership of the public budget. Originality/value: Based on the philosophy of republicanism, this study contextualises various authentic ideas of republicanism to construct public budgeting.

The Effect of IFMIS Symbolic Adoption on Post-Acceptance Use Behavior: Moderated Analysis Wiratmoko, Ambrosius Oki Tri; Roekhudin; Mardiati, Endang
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 4 (December 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i4.934

Integrated Financial Management Information System (IFMIS) is a a significant milestone in a country's budget reform agenda. The government of Indonesia has launched an IFMIS for work unit level called Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) in 2022. This research seeks to test the effect of TAM determinants on symbolic adoption and subsequent post-acceptance usage behaviour with individual absorptive capacity as moderator. This research is quantitative research, using PLS-SEM disjoint two-stage approach to assess symbolic adoption, a higher order construct consisting of four dimensions. 93 samples from ministry of public works and housing are analysed and found that both TAM determinants have a positive impact on symbolic adoption and symbolic adoption positively affect post-acceptance use behaviour. Individual absorptive capacity enhances the impact of symbolic adoption on explorative use, but does not moderate the effect on extended use. This research contributes to the field of symbolic adoption by demonstrating how individual absorptive capacity can shape the relationship between symbolic adoption and post-acceptance usage behaviour.

The Moderating Role Of Good Corporate Governance In The Relationship Between Green Innovation, Environmental Disclosure And Firm Value Samhadi; Roekhudin; Syaiful Iqbal
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 3 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i3.33925

Purpose: This research examines and analyses the effect of green innovation and environmental disclosure on firm value. This study also adds the role of good corporate governance as a moderating variable on the relationship between green innovation and environmental disclosure with firm value. Methodology/approach: This research uses an explanatory method with a quantitative approach. Findings: The results of this study indicate that environmental disclosure has a positive effect on firm value, while green innovation has no effect on firm value. Furthermore, the results of the moderation regression analysis show that the role of good governance can strengthen the relationship between green innovation and environmental disclosure with firm value. Practical implications: This research is expected to be a consideration for investors so that companies can implement good corporate governance through green innovation and environmental disclosure as a form of concern for the environment and sustainability. Originality/value: This study adds the moderating variable of good corporate governance, which is thought to have a combined influence in the relationship between green innovation and environmental disclosure on firm value which aims to answer the inconsistency of previous research findings. This study also uses a research sample with the latest year, thus providing research results that are relevant to current conditions.

3P (Propel, Plunge, Portray): A Reflective Analysis Of The Accountant's Role In Embedding Sustainability In MSMEs Ika wahyuni, Nining; Ganis Sukoharsono, Eko; Roekhudin; Baridwan, Zaki
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.v14i4.36170

Purpose: This research aims to construct the role of accountants in embedding sustainable business practices in MSMEs. Methodology/approach: In constructing the role, the researcher used a participatory action research (PAR) approach. To represent various types of accounting professions, this study used accountant educators as participants. Data were collected through observations, interviews, and group discussion forums. After going through a triangulation process to check its validity, the data was then processed by thematic analysis. Findings: This research successfully constructs the role of accountants in instilling sustainable business practices consisting of three role pillars, namely 3P: propel, plunge, and portray. The three pillars mean that the accountant is a figure capable of being a propel to move every business towards more sustainable conditions. Accountants can act as sustainability change agents by plunging directly into business practices to motivate, facilitate and initiate sustainable business practices. Accountants are also someone who can portray sustainable business practices carried out by a business entity by acting as a preparer of sustainability reports. Practical implications: The results of this study suggest that with this triple role, accountants can further increase their contribution in assisting business entities in implementing the triple bottom line. Originality/value: The research uses an action research approach in the field of sustainability accounting.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i4.934

Sosialisasi Tarif Efektif Rata-Rata (TER) PPh 21 bagi Bendahara Sekolah Roekhudin; Pusposari, Devy; Purwanti, Lilik; Mukmin, Mas Nur
Qardhul Hasan: Media Pengabdian kepada Masyarakat Vol. 10 No. 3 (2024): DESEMBER
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/qh.v10i3.15499

Perpajakan di Indonesia mengalami perkembangan yang pesat khususnya pada penerapan Tarif Efektif Rata-rata (TER) bagi wajib pajak perorangan dengan terbitnya Peraturan Pemerintah Nomor 58 Tahun 2023 tentang reformasi pajak penghasilan. TER adalah metode yang memperhitungkan tarif pajak efektif yang diterapkan pada penghasilan kena pajak. Pajak perorangan, dalam hal ini PPh Pasal 21, merupakan jenis pajak yang memiliki kontribusi tertinggi dalam penghasilan pajak negara. Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk memberikan sosialisasi kepada bendahara sekolah tentang Tarif Efektif Rata-rata (TER) PPh 21 berdasarkan Peraturan Menteri Keuangan Nomor 168 Tahun 2023. Tujuannya adalah untuk meningkatkan pemahaman bendahara sekolah tentang penentuan dan cara menghitung Tarif Efektif Rata-Rata. Peserta sosialisasi adalah bendahara sekolah yang meliputi bendahara SMP dan SMA di Kota Malang. Metode yang digunakan adalah ceramah, diskusi, dan latihan soal. Pengujian terhadap dampak pelatihan kepada peserta adalah dengan dilakukannya uji beda atau uji-t berpasangan terhadap jawaban peserta atas pre-test dan post-test yang diberikan. Kegiatan pengabdian masyarakat dilaksanakan di FEB Universitas Brawijaya dan diikuti oleh 35 orang bendahara sekolah. Hasil uji-t berpasangan menunjukkan adanya peningkatan pemahaman signifikan pada peserta, dengan nilai rata-rata meningkat dari 51,43 menjadi 95,14. Dengan demikian, sosialisasi ini efektif dalam membantu peserta memahami pengelolaan perpajakan khususnya tentang Tarif Efektif Rata-rata (TER). Pengabdian ini menunjukkan bahwa sinergitas antara akademisi dan praktisi perlu terus diwujudkan dalam kegiatan sejenis pada masa yang akan datang.

Pengaruh Luas Pengungkapan Corporate Social Responsibility Dan Profitabilitas Terhadap Nilai Perusahaan Tianingrum, Putri Andriany Agus; Roekhudin
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 2 (2024): 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.2024.3.2.380

The rapid development of the business world requires companies to increase their value, which is the basis for investor and public perceptions in assessing and analyzing the company's financial performance. Also, investors now consider the company's economic, social, and environmental responsibilities in making investment decisions. This research examines the effect of Corporate Social Responsibility (CSR) disclosure and profitability on the firm value of food and beverage manufacturing companies listed on the Indonesia Stock Exchange in 2021-2022. This research includes 50 samples based on established criteria, selected through purposive sampling, and analyzed by multiple regression. The CSR disclosure is measured based on the 2016 Global Reporting Initiative Standards indicator items, profitability is represented by Return on Equity (ROE), and firm value is represented by Tobin’s Q. The results of this research exhibit that the CSR disclosure partially has no positive effect on firm value while profitability partially has a positive impact on firm value. Simultaneously, CSR disclosure and profitability have a positive effect on firm value. Abstrak Semakin pesatnya perkembangan dunia bisnis mengharuskan perusahaan mampu meningkatkan nilai perusahaan yang dijadikan dasar persepsi investor dan masyarakat dalam menilai serta menganalisis kinerja keuangan perusahaan. Seiring dengan hal itu, Kini investor juga mempertimbangkan tanggungjawab ekonomi, sosial, dan lingkungan perusahaan dalam mengambil keputusan investasi. Penelitian ini bertujuan untuk menguji pengaruh luas pengungkapan Corporate Social Responsibility dan profitabilitas terhadap nilai perusahaan manufaktur sub sektor industri makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2021-2022. Adapun metode yang digunakan dalam penelitian ini yaitu analisis regresi linier berganda dengan metode penentuan sampel purposive sampling dan kemudian diperoleh 50 buah sampel yang memenuhi kriteria. Variabel luas pengungkapan CSR diukur berdasarkan item indikator Global Reporting Initiative Standards 2016, variabel profitabilitas diproksikan dengan Return on Equity (ROE), sedangkan variabel nilai perusahaan diproksikan dengan Tobin’s Q. Hasil penelitian ini menunjukkan bahwa variabel luas pengungkapan CSR secara parsial tidak berpengaruh positif terhadap nilai perusahaan, sedangkan variabel profitabilitas secara parsial berpengaruh positif terhadap nilai perusahaan. Serta variabel luas pengungkapan CSR dan profitabilitas secara simultan berpengaruh positif terhadap nilai perusahaan.

Construction of The Accountant's Role As A Sustainability Score Player Through A Participatory Action Research Approach Wahyuni, Nining Ika; Roekhudin; Baridwan, Zaki
The International Journal of Accounting and Business Society Vol. 31 No. 2 (2023): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2023.31.2.666

Purpose — This study aims to construct the role of accountants as sustainability score players, namely as providers of information, support, and guidance in embedding sustainable business practices in MSMEs. Design/methodology/approach—This study uses a participatory action research (PAR) approach to construct the role of accountants. This approach requires the active participation of participants in each stage of the PAR cycle, starting from planning, action, observation and evaluation, and reflection. Data were collected through observation, interviews, and FGD. The data is processed by thematic analysis after going through the triangulation process to check its validity. Findings—Accountants can expand their role by acting as sustainability score players through inclusion, providing literacy, and initiating MSMEs to start sustainable business practices. Through this involvement, accountants can realize that they can position themselves as agents of change who can become role models and mediators and facilitate the movement towards sustainable business for the MSMEs they assist. Practical implications—Accountants must develop a new habitus that shows they can contribute significantly to realizing sustainable development goals. One habitus is getting used to being involved with the community, especially with MSMEs. “Engage” represents the ability of accountants to actively participate in any embedded sustainability efforts. Originality/value—The gap between value and action in sustainability accounting research shows no relationship between values derived from existing theory and practical action. This research fills this gap by using an action research approach and involving educator accountants to determine what actions need to be taken to contribute to achieving sustainable development goals.

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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