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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 Kajian Bali Jurnal Ekonomi Modernisasi Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen International Journal of Local Economic Governance Jurnal Ilmiah Administrasi Publik 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 AFRE Accounting Financial Review 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 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) Open Access DRIVERset

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 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.

Ngunduh Wohing Pakarti: The Moral Roots of Business Governance Principles Widhianningrum, Purweni; Roekhudin; Prihatiningtias, Yeney Widya
The International Journal of Accounting and Business Society Vol. 31 No. 1 (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.2023.31.1.690

Purpose—This study aims to explore and interpret the moral values of ngunduh wooing Jakarta, which are the basis for forming business governance principles. Design/methodology/approach — This study uses a qualitative method with an interpretive paradigm emphasising a deep understanding of the meaning of ngunduh wohing pakarti in ancient Javanese society. Findings — The moral teaching of ngunduh wohing pakarti is a code of conduct for the ancient Javanese people to manage business activities. The actualization of the moral values as the building of ngunduh wohing pakarti, consisting of balance, honesty, fairness, sincerity, and compassion, is an inspirational signal in formulating the principles of modern business governance today. Practical implications — Ngunduh wohing pakarti can have practical implications for management in carrying out managerial functions so that they can support wise business decision-making processes without harming other parties. The consistent application of governance principles in the moral corridor can provide added value for stakeholders and maintain a sustainable business growth process. Originality/value — This study explores the historical portrait of the development of business governance in Indonesia, especially in the ancient Javanese period. It interprets the moral meaning of ngunduh wohing pakarti in business governance principles.

The Influence Of Tax Understanding, Tax Sanctions, And Tax Awareness With Tax Socialization As Moderating Variable In Jayawijaya Papua gerrits, Tien Vanenssia Wehelmina; Roekhudin; Iqbal, Syaiful
The International Journal of Accounting and Business Society Vol. 32 No. 2 (2024): The International Journal of Accounting and Business Society (August 2024 - De
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.2.714

Purpose—This study sought empirical evidence of the effect of tax understanding, tax sanctions, and tax awareness on tax compliance and added moderation variables that can affect tax compliance in Jayawijaya Papua. Socialization is the selected variable that becomes the moderating variable. Design/methodology/approach — the methodology used in this study is quantitative research with a survey approach. Findings—Based on the results of data analysis and discussions carried out in this study, it can be concluded that tax understanding, tax sanctions, and tax affect land and building tax compliance in Jayawijaya Papua. These results can help the Jayawijaya authorities understand how socialization affects how well-informed Jayawijaya taxpayers are about tax laws and processes. Taxpayer understanding and awareness of their tax obligations will increase through regular outreach, increasing taxpayer compliance in Jayawijaya. Practical implications — The results of this research are expected to be taken into consideration by the authorities (Bappenda) in finding solutions or innovations in conducting tax socialization to local taxpayers so that it will increase the compliance of the Jayawijaya people in paying their land and building tax obligations through socialization. The results of this study are also expected to provide a reference for all parties in efforts to develop and strengthen the capacity of related agencies through strategic policies in utilizing regional potentials so that they have implications for people's lives in general. Originality/value—This study presents a phenomenon related to land and building taxes in Jayawijaya Papua. It analyzes taxpayers and identifies the causes of low taxpayer compliance in Jayawijaya Papua. The study reveals facts related to taxpayer compliance so that it can provide input to the government in implementing regional financial management. Keywords — tax understanding; tax sanction; tax awareness; tax compliance; tax socialization Paper type — Survey study

Good University Governance: A Consensus of Higher Education Ideology? R. A. Widyanti Diah Lestari; Irianto , Gugus; Roekhudin
The International Journal of Accounting and Business Society Vol. 32 No. 3 (2024): The International Journal of Accounting and Business Society (December 2024 -
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.3.718

Objective — This study aims to reconstruct the concept of Good University Governance so that it is free from the hegemony and domination of neoliberalism, which is promoted through the concept of New Public Management. Design/methodology/approach — Problem-solving in this study will use the Critical Paradigm, by applying the Pancasila ideology as a tool for solving problems. Pancasila as the original ideology of Indonesia is used as an effort to counter-hegemony and domination of ideological consensus that occurs as a result of false awareness created and disseminated through universities. Findings — Researchers developed the concept of Good University Governance (GUG) based on Pancasila as an attempt to counter the hegemony and domination of neoliberalism in the field of higher education governance. Using four domains namely General Characteristics, Funding, Research, Leadership, and Academic Staff Pancasila as the original ideology of the Indonesian nation as a tool for the restoration of praxis GUG so that it becomes a more ideal GUG. Practical Implications — This study emphasizes the importance of the original ideology of the Indonesian nation as a tool to carry out counter-hegemony actions on the ideological consensus that has occurred in a society that has been assimilated due to false consciousness indoctrinated by neoliberalism in the field of higher education. Originality/value — This study cites the essence of the theory of hegemony from critical thinker Gramsci as an entry point to understanding various inequalities that occur in the field of education. The Pancasila ideology is used as a critical analysis tool, to fight the hegemony of ideological consensus that occurs as a result of false consciousness created and disseminated through educational means. Through a critical approach, researchers want to understand how neoliberalism practices domination and hegemony in the field of higher education management, giving rise to false consciousness in society. In this way, researchers can develop this concept as an effort to fight against existing hegemony in the field of higher education governance, namely using Pancasila as the original ideology of the Indonesian nation. The GUG concept based on Pancasila is grouped into four domains, namely General Characteristics, Funding, Research, Leadership, and Academic Staff. Keywords: GUG, Pancasila ideology, Hegemony Theory, False-consciousness, New Public Management. Research Papers: Types of Paper.

Determinants Of Intention In Using The Village Financial System (Siskeudes) Using The Theory Of Planned Behavior (Tpb) Approach In Mojokerto District Rochman, Yusuf Fatkhur; Roekhudin; Aulia Fuad Rahman
The International Journal of Accounting and Business Society Vol. 32 No. 1 (2024): The International Journal of Accounting and Business Society (April 2024 - Aug
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.1.811

Purpose: This study aims to determine and analyze the effect of attitudes, subjective norms, and behavioral control on intention to use the village financial system (SISKEUDES), with intention as an intervening variable. Design/methodology/approach: This study uses a quantitative approach, with the population being all IT-based SISKEUDES Operators (online) Village Government in Mojokerto Regency. The data analysis technique uses path analysis with the calculation process using the SPSS (Statistical Package for the Social Sciences) released 24 programs. Findings: The analysis's results show a significant positive influence of attitudes, subjective norms, and behavioral control on intention to use the village financial system (SISKEUDES). Intention is proven to be an intervening variable in the influence of attitudes, subjective norms, and behavioral control on behavior using the village financial system (SISKEUDES). Practical implications: The Mojokerto District Government can plan before using the village financial system (SISKEUDES). These efforts ensure that the resource factors owned can support the village financial system (SISKEUDES). The planning can be done by providing training and technical guidance (Bimtek) to human resources in managing the village financial system (SISKEUDES). Originality and value: This study develops the Theory of Planned Behavior (TPB) by studying intention as an intervening variable in the influence of attitudes, subjective norms, and behavioral control on behavior. Keywords – Attitude, Subjective Norms, Behavioral Control, Intention and Behavior, Sistem Keuangan Desa (SISKEUDES).

Peranan Dana Desa Dan Alokasi Dana Desa Terhadap Indeks Desa Membangun Fardana, Muhammad Farhan Aufa; Roekhudin
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 2 (2024): 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.2024.2.2.127

This research aims to analyze the influence of Village Funds (DD) and Village Fund Allocation (ADD) on the Village Development Index (IDM) based on budgeting from village funds or allocation of village funds. This research uses quantitative methods with multiple linear regression analysis. The sample for this research is villages in Pakis District, Malang Regency in the 2021-2023 period. Research cannot prove that village funds have an effect on IDM. This is due to changes in the policy on the use of village funds set by the central government through circulars and new regulations which focus on the use of village funds for national economic recovery, because in the 2021-2023 period we are still recovering from the Covid-19 pandemic. The village fund allocation variable has not changed in its use and remains focused on village empowerment and improving the status of the village index, so that village fund allocation during the 2021-2023 period has a positive influence on the village development index. Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh dari Dana Desa (DD) dan Alokasi Dana Desa (ADD) terhadap Indeks Desa Membangun (IDM) berdasarkan penganggaran dari dana desa ataupun alokasi dana desa tersebut. Penelitian ini menggunakan metode kuantitatif dengan analisis regresi linear berganda. Sampel penelitian ini adalah desa-desa di Kecamatan Pakis Kabupaten Malang dalam periode 2021-2023. Penelitain ini menyatakan dana desa tidak berpengaruh terhadap IDM. Hal ini dikarenakan adanya perubahan kebijakan penggunaan dana desa yang ditetapkan pemerintah pusat melalui surat edaran dan peraturan baru yang memfokuskan penggunaan dana desa untuk pemulihan ekonomi nasional di tahun 2021 yang berlaku selama masa periode 2021-2023 (periode penelitian), karena dalam periode 2021-2023 masih dalam masa pemulihan dari pandemi covid-19. Untuk variabel alokasi dana desa tidak berubah dalam penggunaannya dan tetap fokus dalam pemberdayaan desa dan meningkatkan status indeks desa, sehingga dalam penelitian ini menyatakan alokasi dana desa selama periode 2021-2023 memberi pengaruh positif terhadap indeks desa membangun.

Self-Efficacy and Attitude Mediation in the UMEGA Model: Behavior of e-Samsat Users in Bali Yustina, Ni Luh Feby Millennia; Roekhudin, Roekhudin; Mohamad Khoiru , Rusydi
AFRE (Accounting and Financial Review) Vol. 7 No. 3 (2024)
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i3.13550

The aim of this research is to provide empirical evidence regarding the influence of variables in the UMEGA Theory model on taxpayers' behavior intention in adopting the e-Samsat system and to test the role of attitude variables as mediating variables in the UMEGA model. This research also adds self-efficacy as a predictor of behaviour intention to expand the UMEGA model. Sampling in this study used a non-probability sampling technique using purposive sampling. The sample in this study was 411 respondents who were motor vehicle taxpayers in Bali Province. This research uses quantitative method with primary data through distributing questionnaires. Data processing uses Partial Least Square analysis. The research results show that the variables performance expectancy, effort expectancy, social influence and perceived risk influence attitudes. Attitude and self-efficacy variables were also found to influence the behaviour intention of motor vehicle taxpayers. Attitude was found to mediate the relationship between the influence of performance expectancy, effort expectancy, social influence and perceived risk on behaviour intention. Meanwhile, the facilitating condition variable was not found to be a predictor of taxpayers' behaviour intention in using e-Samsat. JEL Classification: M2, O3 DOI: https://doi.org/10.26905/afr.v7i3.13550.

WHISTLEBLOWING INTENTION OF FINANCIAL KEEPERS IN EDUCATION ORGANIZATION Natawibawa, I Wayan Yeremia; Irianto, Gugus; Roekhudin, Roekhudin
Jurnal Aplikasi Manajemen Vol. 17 No. 2 (2019)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2019.017.02.02

The objective of this research was to examine the effect of organizational commitment and fraud severity rate on whistleblowing intention of financial keepers in school organization and to understand this relationship through prosocial organizational theory. The research population was 214 persons comprising of 24 principals, 97 vice-principals, 22 school administration heads, 32 treasurers, and 39 financial administration staffs in Public Senior/Vocational/Moslem High Schools in Malang City. Census sampling technique was used. Data were collected with a questionnaire. The return rate was 89.72%, meaning that there are 192 questionnaires returned and filled. Multiple regression instrument was used to analyze the data. The result shows that the unstandardized coefficients rate of organizational commitment is valued at -0.197 with a significance value of -0.002, while that of fraud severity rate is 0.768 with a significance value of 0.000. The conclusion was that organizational commitment has a negative effect on whistleblowing intention, whereas fraud severity rate has a positive effect on whistleblowing intention. It was suggested that the next research should use education organization at another level as a research object. Other variables or theories can be possibly used to create a better model of multiple linear regression.

ROLE OF AUDITOR PERFORMANCE MEDIATION IN ACCEPTANCE OF AUDITOR DYSFUNCTIONAL BEHAVIOR: ATTRIBUTION THEORY PERSPECTIVE AND ROLE THEORY Jaya, Sandy Mahendra; Sudarma, Made; Roekhudin, Roekhudin
Jurnal Aplikasi Manajemen Vol. 16 No. 4 (2018)
Publisher : Universitas Brawijaya, Indonesia

The purpose of this study is to examine and to provide empirical evidence on the influence of role conflict and organizational commitment to acceptance of auditor dysfunctional behavior mediated by the Auditor Performances. Methods of data collection using survey and obtained 83 respondents who occupy functional positions of auditors and other internal supervisory apparatus on regional inspectorate in Ex Malang Residences. Data were analyzed by using Structural Equation Model - Partial Least Square (SEM-PLS). The result of the research shows that role conflict influence to acceptance of auditor dysfunctional behavior, organizational commitment negativelyinfluence to acceptance of auditor dysfunctional behavior, role conflict negatively influence to auditor performance, organizational commitment positivelyinfluencetoAuditor Performance, Auditor Performance negativelyinfluence to acceptance of auditor dysfunctional behavior, role conflict role conflict indirectly effect on acceptance of auditor dysfunctional behavior through Auditor Performance, and organizational commitment indirectly effect on acceptance of auditor dysfunctional behavior through Auditor Performance. The results of this study can be considered to minimize dysfunctional behavior of local government internal auditors by increasing organizational commitment and performance and reduce role conflict so as to improve the quality of internal audit results.

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 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 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 Mohamad Khoiru , Rusydi 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 Yustina, Ni Luh Feby Millennia Zaki Baridwan Zalfaa', Vina

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