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Roekhudin, Roekhudin
Universitas Brawijaya
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PENGARUH MOTIVASI DAN PERSEPSI TERHADAP PILIHAN PROFESI DENGAN MINAT MENGIKUTI PELATIHAN BREVET PAJAK SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Mahasiswa Akuntansi Universitas Brawijaya) Malik, Ratna Raissa; SE., Ak, Roekhudin
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRAK: Pelatihan brevet pajak merupakan salah satu cara utuk meningkatkan kemampuan dan keterampilan di bidang pajak. Motivasi, persepsi dan pilihan profesi mahasiswa merupakan beberapa faktor yang dapat mempengaruhi peminatan mahasiswa akuntansi untuk mengikuti pelatihan brevet pajak di Universitas Brawijaya. Penelitian ini menggunakan sampel sebanyak 85 orang mahasiswa jurusan akuntansi. Sampel tersebut diperoleh menggunakan proportionate stratified random sampling. Data penelitian diperoleh dengan menggunakan kuesioner dan selanjutnya dianalisis menggunakan analisis jalur. Hasil penelitian menunjukan, secara parsial motivasi dan persepsi berpengaruh langsung terhadap minat mengikuti pelatihan brevet di Universitas Brawijaya. Motivasi berpengaruh tidak langsung terhadap pilihan profesi akuntan pemerintahan, sedangkan persepsi berpengaruh tidak langsung terhadap pilihan profesi akuntan pendidik melalui minat mengikuti pelatihan brevet di Universitas Brawijaya. Dan minat mengikuti pelatihan brevet di Universitas Brawijaya berpengaruh langsung terhadap pilihan profesi akuntan pendidik.  Kata Kunci : minat , motivasi, persepsi, pilihan profesi, mahasiswa akuntansi.
Does Income-Increasing Earnings Management Enhance Tax Aggressiveness? The Moderating Role of The Corporate Governance Mechanism Zalfaa', Vina; Roekhudin; Atmini, Sari
The International Journal of Accounting and Business Society Vol. 30 No. 3 (2022): 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.2022.30.3.684

Abstract

Purpose — This study examines and analyzes the effect of income-increasing accrual and natural earnings management on tax aggressiveness with institutional ownership as a moderating variable. Design/methodology/approach — The research population is manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The research sample selection method used is the purposive sampling method. There are 84 observations (firm-year) for income-increasing accrual earnings management and 81 observations (firm-year) for income-increasing natural earnings management. Data analysis is conducted using Moderated Regression Analysis (MRA). Findings — As predicted, this study finds a positive effect of income-increasing accrual earnings management and a negative effect of income-increasing natural earnings management on tax aggressiveness. However, this study cannot prove that institutional ownership moderates the relationship between income-increasing accrual and income-increasing natural earnings management on tax aggressiveness. Practical implications — Our study can be used as evidence for the Directorate General of Taxes and the Financial Services Authority that implementing good corporate governance in companies may not necessarily reduce the practice of tax and financial reporting aggressiveness. This can be used as a reference for improving Indonesia's tax and accounting regulations and policies. Originality/value — This study presents income-increasing accrual and natural earnings management activities as well as corporate tax aggressiveness activities in manufacturing companies in Indonesia. Hopefully, this can be used as an evaluation to improve existing tax and accounting regulations and policies in Indonesia.
Higher-Order Models in the Theory of Planned Behavior to Predict Whistleblowing Intention Hamdani, Ujang; Roekhudin; Hariadi, Bambang
Jurnal Bina Praja Vol 14 No 1 (2022)
Publisher : Research and Development Agency Ministry of Home Affairs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21787/jbp.14.2022.31-41

Abstract

The low rank of Indonesia's Corruption Perception Index (CPI) 2021 indicates that government fraud is still a significant problem. One improvement in bureaucracy reform is the whistleblowing system to report wrongdoing. Although this system is applicable, the effectiveness of whistleblowing as a mechanism to detect fraud depends on the willingness of an employee to report misconduct. As a part of government management systems in local government, the internal auditor has a unique position to detect fraud as early as possible in their organization. They conduct regular monitoring of other agencies to know the fraud before. This research investigates internal auditors' intention to report fraud in the local government. By employing the theory of planned behavior, variables in this study were attitude toward whistleblowing, subjective norms, perceived whistleblowing control, and internal whistleblowing intention. This study was mixed-method research with a sequential explanatory design approach. Data were obtained from questionnaires of 201 internal auditors in local government and in-depth interviews to produce a complete study result. The researcher adopted a higher-order model in PLS-SEM to explain the relationship between components of the theoretical construct. Higher-order models facilitate a construct on a more abstract higher-level dimension and its more concrete lower-order subdimensions. The findings of this research revealed that attitude toward whistleblowing, subjective norms, and perceived whistleblowing control positively affected the intentions of the internal auditor to report wrongdoings internally. The result of this study can be implemented by the local government to effectively improve some policies related to moral education and whistleblowing systems.
SELF-EFFICACY AND CONTROLLABILITY AS WHISTLEBLOWING INTENTION PREDICTORS OF FINANCIAL MANAGERS IN EDUCATIONAL INSTITUTIONS Natawibawa, I Wayan Yeremia; Irianto, Gugus; Roekhudin, Roekhudin
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2018: JTAKEN Vol. 4 No. 2 December 2018
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v4i2.213

Abstract

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.
Theory of Reasoned Action sebagai Prediktor Whistleblowing Intention Pengelola Keuangan di Institusi Pendidikan Natawibawa, I Wayan Yeremia; Irianto, Gugus; Roekhudin, Roekhudin
Jurnal Ilmiah Administrasi Publik Vol. 4 No. 4 (2018): Jurnal Ilmiah Administrasi Publik (JIAP)
Publisher : Badan Penerbitan Jurnal (BPJ) FIA-UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jiap.2018.004.04.5

Abstract

This research was aimed to analyze the perception of financial keepers in school organization on whistleblowing intention and to understand this relationship through Theory of Reasoned Action (TRA). Population of research 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 questionnaire. There are 192 questionnaires were returned and were completely filled. Multiple regression analysis instrument was used in this research. Result of research indicated that attitude toward whistleblowing and subjective norm are positively affect whistleblowing intention.
The Effect Of Accounting Higher Education And Understanding Of Business And Professional Ethics On Emotional Intelligence Students Department Of Accounting (Studies At Institute Of Business (Iob), Universidade Dili (Undil) And Universidade Da Paz (Unpaz) Joasenita Hornay; Sutrisno T; Zaki Baridwan; Roekhudin Roekhudin
ABM: International Journal of Administration, Business and Management Vol 4 No 1 (2022)
Publisher : LPPM Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v4i1.576

Abstract

The purpose of this study was to examine and analyze the level of accounting high education and understanding of business and professional ethics affect the emotional intelligence of students majoring in Accounting IOB, UNDIL and UNPAZ. Research design can be interpreted as a structured work plan in terms of the relationships between variables comprehensively in such a way that the research results can provide answers to research questions. The plan includes the things that the researcher will do, from making hypotheses and their operational implications to the final analysis (Umar, 2007; 6). The sample is part of the number and characteristics possessed by the population. If the population is large and it is impossible for researchers to study everything in the population, for example due to limited funds, finances, time, and energy and so on, the researcher can use the sample (Umar, 2007, 78). The sampling technique used is the saturated sample technique, as many as 103 students. Majoring in accounting at three universities, IOB 36 students, UNDIL 33 students, and UNPAZ 34 students. The results of this study indicate that accounting higher education has a negative and significant effect on the emotional intelligence of accounting students and understanding of business and professional ethics has a positive and significant effect on the emotional intelligence of accounting students at IOB, UNDIL and UNPAZ.
The Effects Of Perceived Usefulness, Perceived Ease Of Use, And Trust On The Intention To Use Alfagift E-Grocery Isnurratna Sigita Hasanah; Roekhudin
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 2 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.2.519

Abstract

The rapid development of technology in Indonesia has transformed consumer behavior, with more people turning to digital platforms for shopping. As one of the country's largest retail companies, Alfamart has responded to this shift by developing Alfagift e-grocery. This study aims to analyze the factors influencing the intention of Malang City residents to use Alfagift. The Technology Acceptance Model (TAM) was adopted with an additional variable, trust. Using purposive sampling, 138 Malang City residents were selected as the respondents, and the data were collected through Google Forms questionnaires. The results of the analysis indicate that perceived usefulness, perceived ease of use, and trust positively influence the intention to use Alfagift e-grocery. This study provides an empirical contribution to understanding the influence of the Technology Acceptance Model, particularly perceived usefulness, perceived ease of use, and trust, on the adoption of e-grocery technology.
Analysis Of Company Performance Using The Balanced Scorecard Method (Case Study At Pt Pln Indonesia Power Unit Bisnis Pem-bangkitan Saguling) Fadya, Zayana; Roekhudin
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 5 No. 1 (2026): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2026.5.1.597

Abstract

This study aims to analyze and evaluate the performance of PT PLN Indonesia Power Unit Bisnis Pembangkitan (UBP) Saguling using the Balanced Scorecard approach. The research employs a case study method with a descriptive-comparative analysis. The data used in this study consists of performance measurement results from the company over the 2021–2023 period. The findings indicate that the Balanced Scorecard applied to performance measurement has been adapted to include five new perspectives: financial and market, customer, product and process effectiveness, workforce focus, leadership, governance, and corporate social responsibility. This approach differs from the original Balanced Scorecard concept. However, aligning the Balanced Scorecard with the company’s strategic plan has enabled a more comprehensive assessment of performance. The analysis results show that PT PLN Indonesia Power UBP Saguling has achieved a “Platinum” or “Outstanding” rating in its performance evaluation, reflecting the effectiveness of the Balanced Scorecard implementation within the company.
E-Procurement dan Mitigasi Risiko Fraud Pengadaan Barang/Jasa Pemerintah di Kantor Pusat BPKP Ifana Grace Yolanda Nadeak; Roekhudin Roekhudin
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 6: September 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i6.17908

Abstract

Penelitian ini dilatarbelakangi oleh tingginya risiko praktik kecurangan dalam sektor Pengadaan Barang/Jasa (PBJ) pemerintah yang berdampak signifikan terhadap kerugian keuangan negara, sehingga diperlukan sistem mitigasi yang adaptif melalui digitalisasi. Penelitian ini bertujuan untuk menganalisis implementasi dan peran e-procurement di Kantor Pusat Badan Pengawasan Keuangan dan Pembangunan (BPKP) dalam memitigasi risiko fraud, serta mengevaluasi penguatan pengendalian internal melalui aplikasi E-Monev. Menggunakan metode penelitian kualitatif deskriptif, data dikumpulkan melalui observasi dan wawancara mendalam bersama narasumber kompeten seperti Auditor dan Subkoordinator Pengelolaan LPSE di BPKP. Analisis penelitian ini menggunakan teori Fraud Diamond yang membedah empat elemen pendorong kecurangan: tekanan (pressure), kesempatan (opportunity), rasionalisasi (rationalization), dan kemampuan (capability). Hasil penelitian menunjukkan bahwa penerapan e-procurement secara signifikan mereduksi elemen kesempatan dengan membatasi interaksi fisik dan mengotomatisasi sistem, sementara aplikasi E-Monev memperkuat pengawasan terhadap elemen kemampuan individu dalam mengeksploitasi sistem. Meskipun sistem digital telah memperketat transparansi dan akuntabilitas, efektivitas total mitigasi risiko fraud tetap bergantung pada konsistensi integritas sumber daya manusia dalam menekan faktor rasionalisasi dan tekanan internal yang mungkin muncul selama proses pengadaan.
Determinants of Government Performance Accountability Moderated by Electronic-Based Government System (Study on Construction Services Development Board) Sutri Rahayu; Roekhudin Roekhudin; Arum Prastiwi
Jurnal Locus Penelitian dan Pengabdian Vol. 5 No. 9 (2026): JURNAL LOCUS: Penelitian dan Pengabdian (Issue in Progres)
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v5i9.6263

Abstract

This study analyzes the determinants of Government Performance Accountability, with the Electronic-Based Government System (SPBE) serving as a moderating variable within the Construction Services Development Board of the Ministry of Public Works. Amid the ongoing push toward digital transformation in Indonesia’s public sector, understanding how such systems influence accountability outcomes has become increasingly relevant to strengthening governance in non-structural public institutions. The factors examined in this study are grounded in Agency Theory and Institutional Theory and were formulated by considering the findings of relevant previous studies. This study employs a quantitative research approach using primary data. Data were collected through an online questionnaire distributed to 131 respondents at the Construction Services Development Board of the Ministry of Public Works and subsequently analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that governance, regulations and policies, human resources, leadership commitment, performance-based budgeting, and the Government Internal Control System (SPIP) each have a positive and significant effect on Government Performance Accountability. Furthermore, the findings reveal that the Electronic-Based Government System (SPBE) significantly strengthens the effects of these factors on Government Performance Accountability, confirming its role as an effective moderating variable. These results suggest that digitalization not only supports administrative efficiency but also reinforces the underlying mechanisms of institutional accountability. Therefore, to enhance accountability within non-structural public institutions, the implementation and utilization of SPBE should be further strengthened alongside continued improvements in governance practices, human resource capacity, and leadership commitment across relevant government agencies.
Co-Authors - Rosidi . Rosidi Abjan, Gustamin Achmad Iqbal Aiman, Rahmat Alfonsus Jantong Ali Djamhuri Alif Ilham Akbar Fatriansyah Annisa Rizkaninghadi Imansari Ardy Fariyansyah Arum Prastiwi Aruperes, Christicia Risa Aspiaty A. Samiun Astri Dyastiarini Aulia Fuad Rahman Bambang Hariadi Banu Witono 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 Ifana Grace Yolanda Nadeak Imam Subekti Irianto , Gugus Ismi Farida Siregar Isnurratna Sigita Hasanah Iwan Triyuwono Jaya, Sandy Mahendra Joasenita Hornay Kartika Septiary Pratiwi Musa Kharisma Yuanita Mahanani 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 Sutri Rahayu 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