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All Journal Jurnal Reviu Akuntansi dan Keuangan Ahkam: Jurnal Ilmu Syariah Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan IJBE (Integrated Journal of Business and Economics) Jurnal Akuntansi Aktual EKUITAS (Jurnal Ekonomi dan Keuangan) International Journal of Economics, Business and Accounting Research (IJEBAR) Journal of Islamic Accounting and Finance Research Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Locus Penelitian dan Pengabdian Journal Research of Social Science, Economics, and Management Riset Akuntansi dan Keuangan Indonesia Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Noval Adib
Brawijaya University
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences

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Analisis Perbandingan Kinerja Keuangan Pemerintah Daerah Kota/Kabupaten Di Indonesia Sebelum Dan Setelah Pemekaran Mengkuningtyas, Yeni; Adib, Noval
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research aims to explore whether there are financial performance differences of local government  before  and  after  region  expansion.  The  financial  performance  of  local government   is   measured   by   financial   ratio   includes   financial   independence   ratio, effectiveness of local revenue ratio, efficiency ratio, accordance of capital expenditure ratio and  growth  of  local  revenue  ratio.  This  research  population  are  districts  or  cities  in Indonesia that expanded during 2008. The sample used in this research are 17 regions with purposive sampling methods. The data used in this research is secondary data from The Audit Board of the Republic of Indonesia (BPK RI). The data analysis technique used in this research are financial ratio and t-test (paired sample test). The t-test result shows that there is no significant value of financial independence ratio, effectiveness of local revenue ratio, efficiency ratio, accordance of capital expenditure ratio and growth of local revenue ratio. It can be concluded that there is no difference about the financial performance of local governments before and after region expansion in financial independence, effectiveness of local revenue, efficiency, accordance of capital expenditure and the growth of local revenue.     Keywords:   financial    performance,    independence,    effectiveness,    efficiency,    capital expenditure, growth, region expansion, local revenue
The value of the local wisdom of Karma phala in the practice of accountability of the traditional system of the village of Tenganan Pegurinsingan Dharmawan, Nyoman Ari Surya; Hariadi, Bambang; Adib, Noval
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.2023.31.2.696

Abstract

Objective – This study wants to uncover the value of local wisdom behind the accountability practices implemented by the Balinese Customary Institutions. Design-Method—This type of research is qualitative and uses an ethnomethodological approach. This approach is chosen to explore research problems by understanding the daily life of the subject being studied. Findings—This study found that accountability practices applied to Indigenous institutions are certainly based on phala karma. Karma phala is rooted in two words: karma, which means "deed" or "action," and phala, which means "fruit" or "result." Karma phala means "the fruit of deeds," both what has been done and what will be done. Originality—Praktik accountability and karma phala are two uncertain concepts that cannot be separated if they are connected with responsibility, deeds, and rewards.  Research Implications – This study found that honesty and fear of karma phala led members in Indigenous institutions to work honestly and transparently to create accountability that family because of the customary customs of the people who uphold the existing and applicable awig-awig
The Need for Ethics Audit: Its Relevance and Importance in Government Organizations (Case Study of Indonesian Government) Setiawaty, Agus; Ludigdo, Unti; Adib, Noval
The International Journal of Accounting and Business Society Vol. 31 No. 3 (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.2023.31.3.700

Abstract

Purpose—This paper aims to explore the emergent discourse of ethics audit and advance the relevance and importance of ethics audit as an effective way of maintaining an ethical climate in Indonesian government organizations.  Design/Methodology/Approach—This study uses a qualitative approach with Constructivism-Grounded Theory (CGT) analysis to gather field data and find, explore, and formulate findings. CGT is used because the conceptual foundation regarding ethics audit is still developing.  Findings—The findings obtained are that the ethics audit proposed in this study is significantly relevant to creating a better ethical climate in government organizations in Indonesia. The relevance involves an analysis of 3 perspectives, namely the micro, meso, and macro levels. The ethics audit model is proposed to provide a design for action in mitigating ethics violations, a framework to achieve good government governance, and a strategy for governing integrated continuous auditing. Practical Implication—In a situation where the issue of public officials' ethics is being seriously highlighted in society, this study promotes the importance of ethics audits to government organizations. It is hoped that ethics audits will be legitimized as annual practices like the predecessor audits that already exist.  Originality/Value—This study fills the void of the limited discourse on ethics audits in Indonesia. Findings from this research raise the government’s awareness to be more serious about ethics through ethics audits.
PENDAMPINGAN DAN PELATIHAN INTERNAL AUDIT SISTEM MANAJEMEN MUTU DAN SISTEM MANAJEMEN K3 Adib, Noval; Subandi, Hendi; Fatmawati, Dian Surya Ayu; Mentari, Theresia
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2024): Volume 5 No. 2 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i2.26365

Abstract

Tujuan dari pengabdian kepada masyarakat ini adalah untuk memberikan pendampingan dan pelatihan Sistem Manajemen Mutu Audit Internal dan Sistem Manajemen K3 di PT BIMA. Hal ini dilakukan sebagai persiapan Sertifikasi ISO 9001:2015 & ISO 45001:2018 sehingga menghasilkan peningkatan kinerja operasional melalui pengurangan proses tindakan korektif dan eliminasi, potensi bahaya, penanganan risiko kecelakaan kerja, peningkatan profitabilitas, dan keunggulan pemasaran serta pengurangan dampak lingkungan sebagai dampak dari pengakuan internasional. Pendampingan ini diperlukan karena adanya kebutuhan untuk dapat meningkatkan kualitas pemahaman PT BIMA dalam persiapan sertifikasi ISO.
Evaluating Environmental Management Accounting of Community-driven Material Recovery Facility (CdRMF) Istigfarin, Wilda Auwalina; Prastiwi, Arum; Shahbudin, Amirul Shah Md; Adib, Noval
Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Vol 23, No 1 (2026): March 2026
Publisher : Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/presipitasi.v23i1.285-306

Abstract

Environmental management accounting (EMA) has gained attention; however, its use in grassroots waste management remains limited, especially in communities with scarce resources. This study explores how community-driven material recovery facilities (CdMRFs), or known as waste banks, Mitra Kita in Blitar, Indonesia, apply EMA principles in their daily operations. The focus is on how local groups adapt accounting practices to maintain accountability, transparency, and sustainability, despite financial and operational constraints. A qualitative case study was conducted through interviews, observations, and document analysis, supported by triangulation and member validation. The findings show that the CdMRF develops practical financial routines for recording expenses, calculating unit costs, and preparing semiannual reports, which strengthen transparency and trust among members. Community participation plays a central role, as routine activities generate financial, social, and ecological value. However, long-term sustainability is challenged by limited managerial skills, dependence on key leaders, and fluctuating waste prices. This study expands EMA discussions by shifting attention from formal institutions to community initiatives in developing contexts. It demonstrates that simplifying accounting can make environmental management more grounded and adaptable. The findings offer guidance for policymakers seeking to strengthen CdMRFs and similar programs within broader circular economy and sustainability efforts.
A NEW ACCOUNTABILITY ECOSYSTEM THROUGH EMA-IFRS INTEGRATION Istigfarin, Wilda Auwalina; Prastiwi, Arum; Md-Shahbudin, Amirul Shah; Adib, Noval
Jurnal Akuntansi Multiparadigma Vol 16, No 3 (2025): Jurnal Akuntansi Multiparadigma (Desember 2025 - April 2026)
Publisher : Universitas Brawijaya

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Abstract

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Evaluation of Coretax Implementation Using A Modified Delone & Mclean Model Based on Indonesian Taxpayers Perspective Chumairo, Afiifatul; Mohammad Khoiru Rusydi; Noval Adib
Riset Akuntansi dan Keuangan Indonesia Vol. 11 No. 1 (2026): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v11i1.16247

Abstract

This study evaluates Indonesia’s Coretax implementation from taxpayers’ perspectives using a modified DeLone and McLean IS Success Model integrating trust in government and government support. A quantitative online survey of 184 individual and corporate taxpayers was analyzed using PLS-SEM to assess measurement validity and mediation effects. The results show that system quality, service quality, and government support significantly increase net benefits through user satisfaction. However, information quality and trust in government do not significantly affect net benefits via satisfaction. These findings highlight the importance of system stability, responsive support, and sustained government facilitation to maximize implementation benefits.
The Influence Of Green Accounting And Corporate Governance On Financial Performance With Csr Mediation Solicha, Nadiyatus; Adib, Noval
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.2025.4.2.433

Abstract

Implementing green accounting is potentially crucial in a company without a supporting corporate governance implementation. This study employs corporate social responsibility as a mediating variable to examine the impact of green accounting and corporate governance on financial performance. The research sample consists of 80 LQ45 companies listed on the Indonesia Stock Exchange for 2019-2022, selected using a purposive sampling technique. The study utilizes multiple regression and path analysis methods using the Eviews 12 application. The findings reveal that implementing green accounting and corporate governance has not significantly contributed to CSR disclosure and corporate financial performance. Furthermore, CSR disclosure cannot mediate green accounting and corporate governance on financial performance. This is attributed to companies aiming to maintain a favorable image among stakeholders by including environmental costs and implementing good governance mechanisms in their annual financial reports. However, these efforts have yet to secure legitimacy from stakeholders through CSR disclosures or enhance financial performance. Abstrak Penerapan green accounting dapat menjadi krusial apabila diimplementasikan pada perusahaan tanpa didukung oleh corporate governance yang baik. Penelitian ini menggunakan corporate social responsibility sebagai variabel mediasi untuk menguji pengaruh penerapan green accounting dan corporate governance terhadap kinerja keuangan. Sampel penelitian berjumlah 80 sampel perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia tahun 2019-2022 dengan metode purposive sampling. Penelitian ini menggunakan metode analisis regresi berganda dan analisis jalur dengan aplikasi Eviews 12. Hasil dari penelitian ini menunjukkan bahwa penerapan green accounting dan corporate governance belum mampu memberikan kontribusi yang signifikan terhadap pengungkapan CSR dan kinerja keuangan. Selain itu, pengungkapan CSR juga tidak dapat memediasi green accounting dan corporate governance terhadap kinerja keuangan. Perusahaan cenderung fokus pada tujuan untuk mendapatkan citra yang baik di mata stakeholder dengan mencantumkan biaya lingkungan serta mekanisme tata kelola yang baik dalam laporan keuangan. Penelitian ini menunjukkan bahwa penerapan green accounting dan corporate governance belum berhasil mendapatkan legitimasi dari stakeholder melalui pengungkapan CSR dan peningkatan kinerja keuangan.
The Effect Of Corporate Social Responsibility, Audit Quality, And Leverage On Tax Aggressiveness Jovianto, Jonathan Levy; Adib, Noval
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 4 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.4.513

Abstract

This research examines the influence of corporate social responsibility, audit quality, and leverage on tax aggressiveness. This study uses multiple regression analysis methods. The sample in this research consists of 73 companies listed in the LQ45 on the Indonesia Stock Exchange for 2021-2023. This research provides empirical evidence that corporate social responsibility and audit quality variables do not negatively affect tax aggressiveness, while the leverage variable positively influences tax aggressiveness. Furthermore, referring to the research results, investors must consider a company's tax aggressiveness level in their investment decisions to avoid potential risks from overly aggressive tax planning practices. Additionally, companies need to control their tax planning practices to prevent them from becoming too aggressive, which could lead to illegal tax planning practices. On the other hand, the government can benefit from this research as an additional reference and insight for setting tax regulations, so that companies and the government can collaborate to achieve more optimal tax revenue.
The Effect Of Macroeconomics On Ten Sectoral Stock In-dices For The Period 2011-2020 (Jasica-Index) Yusril Arifando, Fahmi; Adib, Noval
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 3 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.3.536

Abstract

This study aims to analyze the effect of macroeconomic factors partially and simultaneously on the sectoral stock price index listed on the Indonesia Stock Exchange. This study's independent macroeconomic variables are GDP rate, inflation, and Rupiah / USD exchange rate. The dependent variable used is the ten IDX sectoral index stock prices. The model used in this research is Ordinary Least Squares with the help of SPSS software. The data used in this study are quarterly and time series data from 2011 to 2020, with 40 observations. The data in this study were obtained from the Central Bureau of Statistics, Bank Indonesia, and Investing.com. The results show that GDP and inflation do not affect the ten sectoral stock indices. The Rupiah exchange rate negatively and significantly affects nine sectoral stock price indices except the mining sector index. Simultaneously, GDP, Inflation, and the Rupiah Exchange Rate significantly affect all ten sectoral stock price indices, except the mining sector.
Co-Authors A.K. Siti Nabiha Adinugraha, Muhammad Fajri Agus Setiawaty Akbar, Amirza Darojatan Alep Pradipta Abimantrana Ali Djamhuri Amalia, Tiara Rizky Amrullah, M. Mukhlis Anggi, Addina Amalia Aniyatus Shofiyah Anjang Pranata Annisa, Rara Arum Prastiwi Bambang Hariadi Bambang Subroto Chumairo, Afiifatul Devi, Dias Shinta Dharmawan, Nyoman Ari Surya Eliwa, Yasser Erfan Muhammad, Erfan Fatmawati, Dian Surya Ayu Fiqih Fareza Kusbari Gugus Irianto Hilda Oktaviana Hulu, Nuril Insyirah Imam Subekti Istigfarin, Wilda Auwalina Iwan Triyuwono Jovianto, Jonathan Levy Kadek Anom Adiguna Kanan, Reynaldo Kartika Wulandari Kartika Wulandari Khairani, Maulidiya Ummatul Khairul Shaleh Kumalasari, Shaffera Made Sudarma Maria Dias Ika Salama Md-Shahbudin, Amirul Shah Mentari, Theresia Meryana Rizky Ananda Mohammad Khoiru Rusydi Musthafa, Tatang Fatah Nurulita, Ismi Aulia Oktaviana, Hilda Putri, Primarini raspati, mahardhika Rosidi Sabrina Maharani, Nabila Rizka Salama, Maria Dias Ika Salsabila, Izzah Sari Atmini Sena Rosyadi Yusuf Shaffera Kumalasari Shahbudin, Amirul Shah Md Shofiyah, Aniyatus Siti Aenur Rokhmah Siti Nabiha Abdul Khalid Siti Nabiha Abdul Khalid Situmorang, Adrian Solicha, Nadiyatus Sri Apriyanti Husain Subandi, Hendi Syam, Muhammad Agus Tary Pranoura Harsha Unti Ludigdo Unti Ludigdo Virginia Nur Rahmanti Wilen, Shareen Virginia Willman Fogati Zebua yacob, Rachman Yeni Mengkuningtyas Yeni Mengkuningtyas, Yeni Yusril Arifando, Fahmi