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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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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.

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.

The Effect of Anti-fraud Socialization, Whistleblowing System, and Social Sanction on Assets Misappropriation Aiman, Rahmat; Roekhudin, Roekhudin; Subekti, Imam
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 19 No 1 (2025): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v19i1.1932

Based on the AFCE report (2022), asset misappropriation is identified as the most prevalent form of fraud across all sectors. However, unlike other types of fraud, research addressing methods to mitigate asset misappropriation remains limited. This study aims to conduct empirical testing regarding the influence of anti-fraud socialization, whistleblowing systems, and social sanctions on asset misappropriation. This study uses a quantitative approach by utilizing primary data collected through questionnaires. The sample size in this research consists of 158 respondents who are employees of Regional Government Agencies of South Sulawesi. Hypothesis testing was conducted using the Smart-PLS application, employing bootstrapping techniques to estimate the path coefficients of each variable. The result showed that (1) anti-fraud socialization has a negative effect on asset misappropriation; (2) whistleblowing systems do not have a significant impact on asset misappropriation, and (3) social sanctions have a negative effect on asset misappropriation.

Local Wisdom in Corporate Social Responsibility: Tri Parartha-Based Practices at the Village Credit Institution of Gelgel Customary Village, East Bali Dewi, Cok Istri Ratna Sari; Triyuwono, Iwan; Hariadi , Bambang; Roekhudin
Jurnal Kajian Bali (Journal of Bali Studies) Vol. 15 No. 2 (2025): Symbolism in Balinese Rituals
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JKB.2025.v15.i02.p12

This study examines the practice of Corporate Social Responsibility (CSR) based on Tri Parartha—a Balinese moral philosophy emphasizing compassion (asih), giving (punya), and devotion (bhakti)—at the Village Credit Institution (LPD) of Gelgel customary village, Klungkung District, East Bali. Using an ethnomethodological approach, data were analyzed through indexicality (contextual meaning of expressions) and reflexivity (actors’ reasoning behind actions). The findings show that Tri Parartha shapes CSR practices as culturally embedded actions rather than responses to external mandates. Asih appears in environmental care, punya in support for vulnerable groups and youth, and bhakti in religious contributions. These practices reinforce mutual trust, community participation, and legitimacy. The study contributes to CSR theory by offering a culturally grounded alternative to dominant Western models, illustrating how local moral frameworks can sustain inclusive and resilient institutions. Tri Parartha-based CSR demonstrates that ethical business practices rooted in indigenous values can create a self-reinforcing cycle of social benefit and community empowerment.

Analisis Pengaruh Profitabilitas, Solvabilitas, Komite Audit, Dan Ukuran Perusahaan Terhadap Audit Delay (Studi Pada Perusahaan Sektor Real Estate Pada Bursa Efek Indonesia (Bei) Periode 2019-2021) Yesica Agustina Susanti; Roekhudin
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 4 (2022): 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.2022.1.4.105

An auditor responsible for making audit reports sometimes has to deal with audit delays in the audit process. Audit delay, the difference in audit completion time measured from the closing date of the financial year to the date of issuance of the audit report, still poses such a significant problem that the Indonesia Stock Exchange (IDX) has issued warning letters several times. This study aims to explain the effect of profitability, solvency, audit committee, and company size on audit delay analyzed through the associative method. The population in this study includes real estate companies listed on the IDX between 2019 and 2021, from which 18 samples were selected utilizing the purposive sampling method. The data are collected by documentation method and analyzed by multiple linear regression techniques utilizing SPSS version 23. The results showed that profitability and company size significantly affected audit delay, while solvency and audit committees did not significantly affect audit delay. Abstrak Sebagai auditor, bertanggung jawab untuk membuat laporan audit. Namun dalam proses audit, auditor terkadang mengalami kendala audit delay. Audit delay adalah perbedaan waktu penyelesaian audit yang diukur dari tanggal penutupan tahun buku hingga tanggal diterbitkannya laporan audit. Hal ini masih menjadi permasalahan hingga Bursa Efek Indonesia (BEI) beberapa kali memberikan surat peringatan. Penelitian ini bertujuan untuk menjelaskan pengaruh profitabilitas, solvabilitas, komite audit, dan ukuran perusahaan terhadap audit delay. Jenis penelitian ini merupakan penelitian asosiatif. Populasi dalam penelitian ini adalah perusahaan sektor real estate yang terdaftar di BEI periode 2019-2021. Berdasarkan metode purposive sampling, maka jumlah sampel yang diteliti adalah sebanyak 18 perusahaan. Data dalam penelitian ini dikumpulkan menggunakan metode dokumentasi. Data yang telah terkumpul dianalisis menggunakan teknik analisis regresi linier berganda pada SPSS versi 23. Hasil penelitian menunjukkan profitabilitas dan ukuran perusahaan berpengaruh signifikan terhadap audit delay. Sedangkan solvabilitas dan komite audit tidak berpengaruh signifikan terhadap audit delay.

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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