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All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen EKUITAS (Jurnal Ekonomi dan Keuangan) Interdisciplinary Social Studies Journal of Applied Business, Taxation and Economics Reseach Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Pengabdian Kepada Masyarakat
. Rosidi
Fakultas Ekonomi Dan Bisnis Universitas Brawijaya Malang
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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APAKAH AUDIT INTERNAL BERPERAN DALAM PENCEGAHAN KORUPSI? Rosidi Rosidi; Zaki Baridwan; Intan Lifinda Ayuning Putri
Jurnal Akuntansi Multiparadigma Vol 14, No 1 (2023): Jurnal Akuntansi Multiparadigma (April 2023 - Agustus 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.1.10

Abstract

Abstrak – Apakah Audit Internal Berperan dalam Pencegahan Korupsi?Tujuan Utama – Penelitian ini memiliki tujuan menguji peran audit internal dalam memoderasi pengaruh tekanan, rasionalisasi, peluang dan kapabilitas terhadap korupsi.Metode – Penelitian ini menggunakan metode regresi berbasis partial least square. Adapun sampel penelitian adalah sejumlah aparatur sipil negara yang terlibat dalam pengelolaan keuangan daerah.Temuan Utama – Audit internal tidak mampu memoderasi hubungan variabel independent dan variabel dependen. Semakin tinggi tekanan, peluang dan rasionalisasi meningkatkan terjadinya korupsi. Fungsi audit internal belum berfungsi secara efektif dalam pencegahan terjadinya korupsi karena kontrol internal yang masih lemah dan komitmen yang kurang dari pimpinan dalam memperkuat fungsi satuan pengawasan internal.Implikasi Teori dan Kebijakan – Penelitian ini menunjukkan relevansi teori fraud diamond. Selain itu, penelitian ini memberikan saran bahwa pencegahan korupsi dapat dilakukan dengan mengurangi peluang, tekanan dan rasionalisasi, serta peningkatan peran auditor internal.Kebaruan Penelitian – Kebaruan penelitian ini adalah menunjukkan bahwa audit internal masih belum berperan dalam pencegahan korupsi. Abstract – Does Internal Audit Play a Role in Corruption Prevention?Main Purpose – This study aims to examine the role of internal audit in moderating the effect of pressure, rationalization, opportunities, and capabilities on corruption.Method – This study uses a partial least squares regression method. The research sample is several state civil servants involved in regional financial management.Main Findings – The internal audit cannot moderate the relationship between independent and dependent variables. The higher the pressure, opportunity, and rationalization increase the occurrence of corruption. The internal audit function has not effectively prevented corruption because internal controls are still weak, and the leadership lacks commitment to strengthening the role of the internal oversight unit.Theory and Practical Implications – This research demonstrates the relevance of the fraud diamond theory. In addition, this study suggests that corruption prevention can be done by reducing opportunities, pressure, and rationalization and increasing the role of internal auditors.Novelty – The novelty of this research is to show that internal audit still has no role in preventing corruption.
PENGUNGKAPAN PRO FORMA DAN KEPUTUSAN INVESTOR: UJI EMPIRIS TEORI SIGNALING DAN TEORI PASAR EFISIEN DI BURSA EFEK INDONESIA (BEI) Yohanis Rura; Bambang Subroto; Made Sudarma; Rosidi Rosidi
Jurnal Akuntansi Multiparadigma Vol 2, No 2 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (181.441 KB) | DOI: 10.18202/jamal.2011.08.7120

Abstract

Pro Forma Disclosures And Investor Decision: Signaling Theory Empirical Test and Efficient Market Theory In Indonesia Stock Exchange (BEI).The objective of research is to examine the signaling theory and efficient market theory whether the “quality” firms marketed their firm using pro forma disclosure and not mislead the investors. The pro forma disclosure of inside information is made to remote the investors from the effect of adverse selection.The research approach is quantitative with multiple regression analysis. Research sample includes 113 firm years from 2001 to 2008. The hypothesis test indicates the mixed result. The finding of research does not support the signaling theory that the “quality” firms give a signal to market through pro forma disclosure. Other important finding shows that the simultaneous test empower the efficient market theory by confirming that the market response to the day when the information is published. Pengungkapan Pro Forma Dan Keputusan Investor: Uji Empiris Teori Signaling Dan Teori Pasar Efisien Di Bursa Efek Indonesia (BEI).Penelitian ini bertujuan untuk menguji signaling theory and efficient market theory apakah “kualitas” perusahaan dalam memasarkan diri menggunakan pengungkapan pro formadan tidak menyesatkan investor. Pengungkapan pro forma atasinside information dibuat untukmencegah investor dari efek adverse selection. Penelitian ini menggunakan pendekatan kuantitatif dengan alat uji multiple regression analysis.Sampel penelitian terdiri dari 113 perusahaan dalam kurun waktu 2001 hingga 2008.Hasil uji hipotesis menunjukkan mixed result. Temuannya tidak mendukung signaling theoryyang menyatakan bahwa “kualitas” perusahaan memberikan sinyal kepada pasar melalui pengungkapan pro forma.Temuan lainnya mengatakan bahwa teori pasar efisien terkonfirmasi pada respon pasar pada hari di mana informasi dipublikasikan.
PENGARUH BELANJA PENDIDIKAN TERHADAP KINERJA PENDIDIKAN DENGAN GOOD GOVERNANCE SEBAGAI VARIABEL PEMODERASI Imam Hidayat; Rosidi Rosidi; Erwin Saraswati
Jurnal Akuntansi Multiparadigma Vol 3, No 2 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (591.221 KB) | DOI: 10.18202/jamal.2012.08.7153

Abstract

Abstract:The Effect of Education Spending to Education Performance with Good Governance as Moderating Variable. This study aims to test empirically the effect of education spending on educational performance using multiple linear regression analysis. The approach used to test the moderating variable with the absolute value of the difference method. Regression testing was performed on 63 samples of both elementary and junior high schools from total population 167 in the district of East Kalimantan Province Bulungan in the period 2011. The results showed that the higher education spending, the more it will improve educational performance. Good governanceaffects educational performance independently either simultaneously or partially.  Abstrak:Pengaruh Belanja Pendidikan Terhadap Kinerja Pendidikan Dengan Good Governance Sebagai Variabel Pemoderasi. Penelitian ini bertujuan untuk menguji pengaruh belanja pendidikan terhadap kinerjapendidikan.Penelitian ini merupakan model kuantitatif dengan metode analisis regresi linear berganda.Metode nilai selisih mutlakdigunakan untuk menguji variabel moderasi.Pengujian regresi dilakukan pada 63 sampel sekolah SD dan SMP dari populasi 167 di Kabupaten Bulungan Propinsi Kalimantan Timur periode 2011. Hasil penelitian menunjukkan bahwa semakin tinggi belanja pendidikan, semakin meningkatkan kinerja pendidikan.Variabel Good Governance juga mempengaruhi kinerja pendidikan secara independen baik secara simultan maupun parsial.
The Effect of Board of Gender Diversity and Institutional Ownership on Tax Aggressivity with Audit Quality as A Moderation Variable Eris Nanda Mufarikha; Rosidi Rosidi; Wuryan Andayani
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 1 (2023): October 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i1.225

Abstract

The aims of this research are 1) to find out whether there is a negative effect between board gender diversity on tax aggression; 2) to find out whether there is a positive effect between institutional ownership on tax aggression; 3) to find out whether there is board gender diversity effect on tax aggression with audit quality as a moderating variable; and 4) to determine whether there is an effect of institutional ownership on tax aggression with audit quality as a moderating variable. The research approach used in this study is quantitative. The sample in this study was 17 mining companies. The method in this study is Moderated Regression Analysis (MRA). The results of this study show that board gender diversity and institutional ownership harm tax aggressiveness. Moderation variable test results, audit quality is not able to moderate the relationship between board gender diversity on tax aggressiveness and institutional ownership on tax aggressiveness.
Financial risk analysis of Public-Private Partnership (PPP) projects case study on Pandaan - Malang Toll Road Farid Arif Adi Nugroho; Rosidi Rosidi; Muhammad Tojibussabirin
Interdisciplinary Social Studies Vol. 3 No. 4 (2024): Interdisciplinary Social Studies
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v3i4.715

Abstract

This study aims to analyze the financial risks faced by the Pandaan-Malang Toll Road PPP (Public-Private Partnership) project in Indonesia. Data collection techniques include semi-structured in-depth interviews with parties related to the PPP project, including the Directorate General of Infrastructure Financing, the Tolling Road Management Agency (government), and Business Entities (PT Jasamarga Pandaan Malang). The collected data will be analyzed to determine the financial risk factors faced by PPP projects and the financial controls carried out to overcome financial risks in PPP. The results show that the risk of errors in forecasting in the calculation of demand, cost, and revenue projections is a risk that almost often occurs. The Government emphasizes the importance of optimizing the role of PII (Persero) or Indonesia Infrastructure Guarantee Fund (IIGF) as an Infrastructure Guarantee Business Entity (BUPI) to ensure financial sustainability and minimize the impact of sudden shocks on the State Budget due to the provision of Government Guarantees for cooperation projects. This study provides insights or frameworks that can be applied to similar projects, helping to improve risk assessment and decision-making processes in future infrastructure developments.
Strengthening Government Apparatus for the Success of Technology-Based Local Finance Information Systems (SIKD) Rahayu Indriasari; Made Sudarma; Rosidi Rosidi; Endang Mardiati; Fibriyani Nur Khairin
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 2 (2017): August - November 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i2.1129

Abstract

Local financial management improvements needs to be realized for good governance. Regulation No. 17 of 2003 requires regional governments to better manage their finances through technology based Local Finance Information Systems (SIKD). In practice, it often causes behavioral problems because it leads to changes in the system in a short time by claiming to gain a better system that complies with the financial administration system in Indonesia. Thus, the government has to pay attention to their apparatus. This study tries to find out factors for strengthening the finance staff for implementing technology-based SIKD. It used a phenomenological approach and the data were collected through observation, in-depth interview, and document analysis. Informants in this study are those who directly involved in technology-based SIKD, finance staff, and policy makers. It shows that there are three important factors for the success of technology-based SIKD. Firstly, the staff’s commitment to self- integrity. Secondly, ethics and morality for staff’s building character, and thirdly, improve the government apparatus’ capacity. In conclusion, the government should be proactive in improving the human resources quality for implementing technology-based SIKD, through socialization or training. Results of this study suggest that regional government regulates human resource development for the successful implementation of technology-based SIKD.
PENINGKATAN KEAHLIAN SISTEM MANAJEMEN PERPAJAKAN PERHOTELAN Zaki Baridwan; Rosidi Rosidi
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol. 3 No. 2 (2023): Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Kahuripan Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51158/0bzwfg12

Abstract

Batu sebagai kota wisata mengharuskan tumbuhnya perhotelan. Banyak pertumbuhan hotel di Batu mengharuskan tata kelola yang professional, satu diantaranya adalah sistem pengelolaan manajemen pajak. Sistem perpajakan inilah yang merupakan salah satu yang dihadapi oleh pengelola hotel di Batu. Pengabdian Masyarakat ini bertujuan memberikan bantuan kepada pengelola hotel di Batu dalam hal sistem manajemen perpajakan , khususnya pada hotel yang dikelola oleh pengusaha local. Metode yang dilakukan adalah dengan pelatihan dan pendampingan dalam implementasi pajak. Dari hasil pelatihan dan pendampingan bahwa manajemen perhotelan mengetahui tentang implementasi perpajakan yang harus dilakukan, baik kewajiban perpajakan terhadapa pemerintahan daerah dan kewajiban perpajakan nasional sebagi wajib pajak badan. Implikasi dari aktivitas pengabdian ini adalah manajemen hotel mengetahui kewajiban perpajakan sehingga tidak ada lagi pelanggaran perpajakan dan pemerintah dapat mencapai tujuan yaitu kesadaran masyarakat terhadap kewajiban perpajakan. Abstract Batu as a tourist city requires the growth of hospitality. Many hotel growths in Batu require professional governance, one of which is the tax management system. This taxation system is one of the problems faced by hotel managers in Batu. This Community Service aims to provide assistance to hotel managers in Batu in terms of tax management systems, especially in hotels managed by local entrepreneurs. The method used is training and assistance in tax implementation. From the results of the training and mentoring that the hotel management knows about the implementation of taxation that must be done, both tax obligations to local governments and national tax obligations as corporate taxpayers. The implication of this service activity is that hotel management knows tax obligations so that there are no more tax violations and the government can achieve the goal of public awareness of tax obligations.
Co-Authors Ali Djamhuri Andika Rante Andika Rante Ary Susanti Austina Luckyta Mursy Bambang Subroto Dessy Larimbi Diyah Cipta Sari Sari Endang Mardiati Eris Nanda Mufarikha Erwin Saraswati Farid Arif Adi Nugroho Fibriyani Nur Khairin Gugus Irianto Imam Hidayat Imam Subekti Iman Waskito Intan Lifinda Ayuning Putri Kartika Rusnindita Made Sudarma Mitha Endah Aprilia Muhammad Tojibussabirin Pramita Sukma Wardani Rahayu Indriasari Rama Andika Thio Rahman Roekhudin, Roekhudin Sutrisno - Wuryan Andayani Yohanis Rura Zaki Baridwan