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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
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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

Abstract

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. 
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

Abstract

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

Abstract

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

Abstract

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.
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.
Dynamics Of Land Acquisition Policy Amidst Local Wisdom Case: Route Deviation Not in Accordance with Planning Kurniawati, Yeni Nurul; Roekhudin, Roekhudin; Atmini, Sari
Eduvest - Journal of Universal Studies Vol. 5 No. 11 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i11.51441

Abstract

Land acquisition for infrastructure development often faces complex dynamics, especially when there are changes in the route that are not in accordance with the initial planning. This study examines the route deviation policy in the Peterongan Irrigation Network project in Jombang Regency, which aims to avoid socio-cultural conflicts, especially related to the presence of ancestral graves. A qualitative approach with case study method was used through interviews, observations, and documentation. The research findings indicate that the route realignment carried out remains within the scope of the Location Determination Permit, resulting in land and budget efficiency. However, this change was not followed by complete administrative procedures, such as official map revision and public re-consultation, thereby raising issues of transparency and potential legal risks. Additionally, significant budget revision reflects challenges in public fund management. This study emphasizes the importance of implementing principles of transparency, public participation, and legal compliance in land acquisition so that infrastructure development runs effectively and fairly. Recommendations are provided to strengthen land acquisition governance that is responsive to local wisdom values and legally and financially accountable.
What Has Been Discussed on Zakat Institutions? A Bibliometric Study Andriani, Andriani; Sukoharsono, Eko Ganis; Andayani, Wuryan; Roekhudin, Roekhudin
Journal of Islamic Monetary Economics and Finance Vol. 11 No. 4 (2025)
Publisher : Bank Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21098/jimf.v11i4.2683

Abstract

This study conducts a comprehensive bibliometric analysis of research on zakat published between 2011-2024 with the aims to map its intellectual structure, thematic evolution, and collaboration networks. Using science mapping principles, 312 documents from Scopus database are analyzed through co-authorship, citation counts, co-occurrence patterns, thematic analysis, and network visualization using R-based bibliometrix package and biblioshiny interface with AI-assisted visualization. Results reveal five distinct thematic clusters: social and psychological aspects of zakat compliance; digital transformation and technology adoption; institutional efficiency with Malaysian focus; financial governance and accountability; and macro-level zakat management in Indonesia. The field demonstrates remarkable growth with a 28.29% annual growth rate, dominated by Malaysian and Indonesian institutions accounting for over 65% of publications. Research evolution shows a progression from foundational governance issues (2011-2016) to strategic management (2016-2020) and contemporary digital innovation (2020-2024). The study identifies significant research gaps, particularly the absence of in-depth qualitative methodologies and limited cross-country comparative studies. This study offers novel insights into the evolution of zakat governance and highlights the need for interdisciplinary and cross-regional research to strengthen institutional relevance and inclusivity in zakat management. ACKNOWLEDGMENT The authors received the support funding for research, authorship and publication of this article from The Indonesian Education Scholarship (Beasiswa Pendidikan Indonesia), Center for Higher Education Funding and Assessment (Pusat Pelayanan Pembiayaan dan Asesmen Pendidkan Tinggi), Ministry of Higher Education, Science, and Technology of Republic Indonesia, and Endowment Fund for Education Agency (Lembaga Pengelola Dana Pendidikan). The authors gratefully acknowledge the support and facilities provided by UPT Perpustakaan Universitas Brawijaya in the completion of this article.
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