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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Akuntansi Multiparadigma AFEBI Accounting Review JAS-PT Jurnal Analisis Sistem Pendidikan Tinggi JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Kajian Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Ilomata International Journal of Management Diseminasi : Jurnal Pengabdian kepada Masyarakat DEDIKASI: Community Service Reports Ilomata International Journal of Management E-JURNAL AKUNTANSI
Agung Nur Probohudono
Universitas Sebelas Maret
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mathematics Mechanical Engineering Physics Social Sciences Other

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IMPLEMENTASI NILAI-NILAI ANTIKORUPSI PADA SISWA SEKOLAH MENENGAH DI KOTA SURAKARTA Estetika Mutiaranisa Kurniawati; Khresna Bayu Sangka; Agung Nur Probohudono; Hasim Hasim; Lies Nurhaini
Diseminasi: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 2 (2022)
Publisher : Pusat Pengabdian kepada Masyarakat- LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/diseminasiabdimas.v4i2.3307

Abstract

Anti-Corruption Schools (SAK) are an effort to foster an anti-corruption attitude in the context of realizing a country that has high integrity. The SAK program has been successfully implemented in the student environment as an effort to tackle corruption through students as agents of chance. This service aims to provide provisions and insights regarding anti-corruption attitudes. The objects of concern are junior high school (SMP) and senior high school (SMA) students. SAK service is carried out scientifically and descriptively by placing school members from teachers to students as the goal of the sustainability of the benefits that will be received. SAK provides counseling to teachers and students in order to improve attitudes with integrity. From the teacher's point of view, teachers are expected to continue to monitor the development of their students' attitudes at school so that an attitude that prioritizes integrity can continue to be embedded and grow in the daily attitudes of their students, so that a corruption-free Indonesia can be realized in the future. Sekolah Anti Korupsi (SAK) merupakan salah satu bentuk upaya menumbuhkan sikap anti korupsi dalam rangka mewujudkan Negara yang memiliki integritas tinggi. Program SAK telah sukses dijalankan dalam lingkungan mahasiswa sebagai upaya penanggulangan korupsi melalui mahasiswa sebagai agent of chance. Pengabdian ini bertujuan untuk memberikan bekal dan wawasan mengenai sikap anti korupsi. Objek yang menjadi perhatian adalah siswa Sekolah Menengah Pertama (SMP) dan Sekolah Menengah Atas (SMA). Pengabdian SAK dilakukan secara ilmiah dan deskriptif dengan menempatkan warga sekolah mulai dari guru hingga siswa sebagai tujuan dari keberlangsungan manfaat yang akan diterima. SAK memberikan penyuluhan kepada guru dan siswa dalam rangka meningkatkan sikap yang berintegritas. Dari sudut pandang guru, guru diharapkan untuk terus memantau perkembangan sikap siswanya di sekolah sehingga sikap yang mengedepankan integritas dapat terus tertanam dan tumbuh dalam sikap sehari-hari para siswanya, agar terwujud negara Indonesia yang bebas korupsi di masa depan.
Optimalisasi TPACK Melalui Insersi Video Pembelajaran Berbasis Pendidikan Anti Korupsi Pada Mata Pelajaran Sosiologi Bagas Narendra Parahita; Khresna Bayu Sangka; Okta Hadi Nurcahyono; Lies Nurhaini; Estetika Mutiaranisa Kurniawati; Dian Perwitasari; An Nurrahmawati; Agung Nur Probohudono; Saktiana Rizki Endiramurti
DEDIKASI: Community Service Reports Vol 4, No 2 (2022): DEDIKASI: Community Service Report
Publisher : FKIP Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/dedikasi.v4i2.62372

Abstract

A teacher's ability to adapt to technology is tested when there is a significant change from face-to-face to distance learning. The most important thing is the teacher's effort to direct the attitudes and skills of students during online learning. The Technology, Pedagogy, Content Knowledge (TPACK) approach can be a solution to provide opportunities for educators to synergize anti-corruption education in learning practices. In this activity, anti-corruption education in sociology subjects was carried out using the TPACK framework approach. The service's target is the lecturers of sociology subjects in Surakarta. The method of implementing this service consists of several activities, including focus group discussion (FGD) offline to observe community needs. Then proceed with an online meeting through a zoom meeting to deliver general anti-corruption education materials and training asynchronously through the google classroom platform for 32 lessons for the benefit of training in anti-corruption education content analysis and anti-corruption learning model innovation. The preparation of anti-corruption education-based learning videos is carried out. The results of the activities were an increase in the ability of teachers to design anti-corruption learning innovations in sociology subjects and an increase in the ability of teachers to compile sociology learning videos by strengthening content knowledge of anti-corruption education insertions.
Corporate Governance and Strategic Disclosure Practice: Evidence from Indonesia Agung Nur Probohudono; Krisnadi Permana; Dian Perwitasari
Kajian Akuntansi Volume 24, No. 1, 2023
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v24i1.6097

Abstract

This research aims to find out the extent to which corporate governance affects the strategic disclosure level in Indonesian manufacturing companies. This study employs managerial ownership, institutional ownership, foreign ownership, independent commissioner composition, and number of commissioner board meetings as independent variables, and leverage and profitability as control variables. The sample companies in this research consists of the manufacturing ones releasing annual report in 2013. The measurement of strategic disclosure level in this research employs Eng and Mak's strategic disclosure index (2003) and integrated into Ho and Taylor's index (2013). The sample of the research consists of 71 Indonesian manufacturing companies during 2013. The sampling technique uses purposive sampling one. The result of the research shows that managerial ownership, institutional ownership, and commissioner board composition affects significantly positively the strategic disclosure. The function of the control variable in this study is as the controller of all variables; in the presence of the control variable, the data estimation result shows that leverage and profitability do not affect significantly the strategic disclosure in Indonesian manufacturing companies. 
Political Connection, Ownership Structures and Tax Aggressiveness: The Case of Indonesia Agita Zafi Rahmasari; Agung Nur Probohudono; Doddy Setiawan
AFEBI Accounting Review Vol. 5 No. 1 (2020): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v5i01.315

Abstract

The main purpose of this research is to examine the influences of political connection and ownership structures towards the tax aggressiveness in Indonesian companies. This research is a quantitative research and the samples consist of the companies listed in the Indonesia Stock Exchange in 2015-2016. Furthermore, the data used in this research is secondary data obtained from the companies’ financial reports and annual reports. The tax aggressiveness is measured with Book Tax Differences (BTD) proxy. The result of this research shows that political connection, government ownership, and foreign ownership give negative significant effects towards tax aggressiveness, while institutional ownership give no significant effect towards tax aggressiveness. The limitation of this research is the using of 2-year samples only that consist of companies in various sectors. In addition, the companies that are classified in a particular sector, are given different tax treatment by Directorate General of Taxes. This research can be beneficial for making taxation regulation in the future. This research is also expected to be the supporting literature for the next research for the scholars in the taxation and accounting field related to the company’ tax aggressiveness. This research extends the previous research by adding some type of ownership structure in analyzing factors that affect tax aggressiveness in Indonesia. The ownership structure consists of government ownership, foreign ownership, and institutional ownership. Furthermore, political connections in this study were analyzed from connections through boards of directors and commissioners.
Independent Board Terhadap Pengungkapan Akuntansi Manajemen Strategis: Peran Proprietary Cost & Cost Of Capital Sebagai Variabel Moderasi Setianingtyas Honggowati; Djoko Suhardjanto; Agung Nur Probohudono; Andi Asri Hapsari
E-Jurnal Akuntansi Vol 33 No 10 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i10.p19

Abstract

Information asymmetry, agency problems and disclosure are important aspects of modern capital markets. This research aims to measure the extent of Strategic Management Accounting (AMS) disclosure and examine the influence of the independent board on the level of AMS disclosure. This research uses proprietary cost and cost of capital as moderating variables. This research uses data from 545 manufacturing companies listed on the Indonesia Stock Exchange from 2016 - 2020. This research uses multiple linear regression with panel data to test the influence of independent boards on the level of AMS disclosure. In addition, this research uses Moderated Regression Analysis to test the role of proprietary costs and cost of capital as moderating variables. The research results show that independent boards have a positive effect on AMS disclosure when there is a trade-off between the benefits and costs of AMS reporting for shareholders. Keywords: Independent Boards; SMA Disclosure; Proprietary Cost; Cost of Capital
Co-Authors Agita Zafi Rahmasari An Nurrahmawati Andi Asri Hapsari Arifah, Siti Bagas Narendra Parahita Bandi, Bandi Dian Perwitasari Didik Prasetyanto Djoko Suhardjanto Djuminah Doddy Setiawan Estetika Mutiaranisa Kurniawati Evi Gantyowati Hasim Hasim Khresna Bayu Sangka Krisnadi Permana Lies Nurhaini Nur Chayati Okta Hadi Nurcahyono RAHMAWATI RAHMAWATI Ricky Handoko Rio Pramudhana Faizal Saktiana Rizki Endiramurti Setianingtyas Honggowati Totok Budisantoso Wahyu Widayat