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All Journal Jurnal Akuntansi Multiparadigma Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Jurnal Riset Akuntansi Kontemporer Jurnal Abdimas Bina Bangsa Jurnal Ekonomi International Journal of Economics, Management and Accounting IIJSE Equivalent : Journal of Economic, Accounting and Management Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC) GoodWill Journal of Economics, Management, and Accounting JAS (Jurnal Akuntansi Syariah)

Sugianto Sugianto

Universitas Tadulako

Author-ID : 2811758

Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

Published : 17 Documents Claim Missing Document

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ANALISIS BUDAYA ORGANISASI DAN ASIMETRI INFORMASI DALAM SENJANGAN ANGGARAN Usman, Ernawaty; Paranoan, Selmita; Sugianto, Sugianto
Jurnal Akuntansi Multiparadigma Vol 3, No 3 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (426.29 KB)

Abstract: Analysis of Organizational Culture and Information Asymmetriin Budgetary Slack. This study aims to 1) examine the influence of budget participationon budgetary slack. 2) examine the influence organizational culture as anindependent variable, pure or quasi moderation in the relationship between budgetaryparticipation with the budgetary slack. 3) examine the information asymmetryas an independent variable, pure or quasi moderation moderation in the relationshipbetween budgetary participation with the budgetary slack. The method ofanalysis is the field of research and multiple linear regression analysis. The resultsshowed that 1) budget participation has a positive relationship with budgetaryslack. 2). organizational culture is a moderating variable and 3) Information asymmetryas quasi moderating variables.Abstrak: Analisis Budaya Organisasi Dan Asimetri Informasi dalam SenjanganAnggaran. Penelitian ini bertujuan 1) menguji pengaruh partisipasi anggaranterhadap senjangan anggaran. 2) menguji budaya Organisasi sebagaivariabel independen, pure moderasi atau kuasi moderasi terhadap hubunganantara partisipasi anggaran dengan senjangan anggaran. 3) menguji asimetriinformasi sebagai variabel independen, pure moderasi atau kuasi moderasiterhadap hubungan antara partisipasi anggaran dengan senjangan anggaran.Metode analisis yang digunakan adalah yaitu penelitian lapangan dan analisisregresi linear berganda. Hasil penelitian menunjukkan bahwa 1) Partisipasi anggaranmemiliki hubungan positif terhadap senjangan anggaran 2) Budaya organisasimerupakan variabel moderasi dan 3) Asimetri informasi sebagai variabelkuasi moderasi.

AKUNTANSI FORENSIK: PERLUKAH ADA DALAM KURIKULUM JURUSAN AKUNTANSI? Sugianto, Sugianto; Jiantari, Jiantari
Jurnal Akuntansi Multiparadigma Vol 5, No 3 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Akuntansi Forensik: Perlukah Dimasukkan dalam Kurikulum Jurusan Akuntansi? Penelitian ini bertujuan untuk memahami perlu atau tidaknya mata kuliah Akuntansi Forensik dalam kurikulum strata satu jurusan akuntansi. Metode penelitian yang digunakan adalah pendekatan analisis wacana untuk menganalisis dan menarik kesimpulan fenomena penelitian. Berdasarkan hasil penelitian ini dapat disimpulkan bahwa mata kuliah Akuntansi Forensik tidak harus menjadi mata kuliah tersendiri, tapi cukup diperkenalkan secara tersirat dalam mata kuliah di jurusan akuntansi. Penelitian ini juga memberikan pemahaman bahwa pendidikan itu penting untuk membentuk serta menghasilkan tingkah laku serta kepribadian diri manusia dan sebagai salah satu problem solver di tengah upaya penguatan institusi dalam mencegah fraud dan memerangi korupsi dalam masyarakat.Abstract: Should Forensic Accounting be Included in the Curriculum of Undergraduate Accounting Program? The aim of this study is to identify whether forensic accounting unit should be included in the accounting curriculum of an accounting program at bachelor level. This study employed a discourse analysis approach in understanding the phenomena under investigation. The research result shows that forensic accounting should not be taught as separate course, but it can be incorporated into several accounting course. It is also implied that that education is an essential to produce proper conducts of human as a problem solver in the society and to strengthen the process of developing institutional competencies aimed to prevent fraud and combat corruption.

ANALISIS BUDAYA ORGANISASI DAN ASIMETRI INFORMASI DALAM SENJANGAN ANGGARAN Ernawaty Usman; Selmita Paranoan; Sugianto Sugianto
Jurnal Akuntansi Multiparadigma Vol 3, No 3 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstract: Analysis of Organizational Culture and Information Asymmetry Budgetary Slack. This study aims to 1) examine the influence of budget participationon budgetary slack. 2) examine the influence organizational culture as anindependent variable, pure or quasi moderation in the relationship between budgetaryparticipation with the budgetary slack. 3) examine the information asymmetry as an independent variable, pure or quasi moderation moderation in the relationship between budgetary participation with the budgetary slack. The method ofanalysis is the field of research and multiple linear regression analysis. The results showed that 1) budget participation has a positive relationship with budgetary slack. 2). organizational culture is a moderating variable and 3) Information asymmetryas quasi moderating variables. Abstrak: Analisis Budaya Organisasi dan Asimetri Informasi dalam Senjangan Anggaran. Penelitian ini bertujuan 1) menguji pengaruh partisipasi anggaran terhadap senjangan anggaran. 2) menguji budaya Organisasi sebagai variabel independen, pure moderasi atau kuasi moderasi terhadap hubunganantara partisipasi anggaran dengan senjangan anggaran. 3) menguji asimetri informasi sebagai variabel independen, pure moderasi atau kuasi moderasi terhadap hubungan antara partisipasi anggaran dengan senjangan anggaran. Metode analisis yang digunakan adalah yaitu penelitian lapangan dan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa 1) Partisipasi anggaran memiliki hubungan positif terhadap senjangan anggaran 2) Budaya organisasi merupakan variabel moderasi dan 3) Asimetri informasi sebagai variabel kuasi moderasi.

IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEM AT BUMDES IN IMPROVING THE QUALITY OF VILLAGE FINANCIAL REPORTS Pandu Adi Cakranegara; Irwan Moridu; Shevti Arbekti Arman; Sugianto Sugianto; Ernawaty Usman
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

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

The Accounting Information System manages the sales and accounts receivable process, from recording to financial report production. This system will provide speedy, precise, and accurate information services, and BUMDes Adnyana Tunggal will find this information extremely useful in gauging the company's growth. Each component of BUMDes must operate optimally. In view of the relevance of stimulating the village economy and aiding the village communities, it is vital to link existing business processes in BUMDes with systems so that controlled business operations are quicker, more exact, and generate accurate reports. This study employs the collection of both primary and secondary data for its data collecting. This sales and accounts receivable data management information system includes the printing of orders, sales transaction receipts, accounts receivable cards, and documentation of accounts receivable transactions, among other features. In addition, this system provides sales reports, accounts receivable reports, and profit and loss reports, which can help BUMDes manage financial reports and enhance the financial transparency and quality of villages.

SOSIALISASI PENGELOLAHAN DANA BANTUAN OPERASIONAL SEKOLAH DI SMA LAB SCHOOL UNIVERSITAS TADULAKO PALU Masruddin Masruddin; M. Ikbal A; Sugianto Sugianto; Josua Gabriel Galamba
Jurnal Abdimas Bina Bangsa Vol. 3 No. 2 (2022): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v3i2.257

School Operational Assistance Fund, hereinafter referred to as the BOS Fund, is a fund used primarily to fund non-personnel expenditures for primary and secondary education units as implementers of compulsory education programs, and it may be possible to fund several other activities in accordance with the provisions of laws and regulations. Technical instructions (juknis) regarding the management of regular BOS Funds are regulated in Permendikbudristek Number 2 of 2022. The approach taken in the implementation of service activities is through socialization of the calculation of Tax Funds for school operational assistance in accordance with government regulations. The goal is that the management of the BOS funds can be understood by the school. In addition to the presentation, dialogue is also carried out. Through a dialogue approach, the communication that occurs will be two-way. So it is hoped that the team will be able to know more about the problems or obstacles faced by school managers. The target of this service is the transfer of knowledge possessed by the service team in the accounting field, especially the school to the BOS fund manager. So that they are expected to be able to manage operations well

KONSEP HARGA JUAL BETAWIAN DALAM BINGKAI SI PITUNG Tri Handayani Amaliah; Sugianto Sugianto
Jurnal Akuntansi Multiparadigma Vol 9, No 1 (2018): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Konsep Harga Jual Betawian dalam Bingkai Si Pitung. Studi ini bertujuan mengungkap konsep harga jual berbasis nilai-nilai Si Pitung yang diimplementasikan oleh masyarakat Betawi. Metode yang digunakan adalah fenomenologi berbasis nilai-nilai Si Pitung. Studi ini menemukan bahwa harga jual yang ditetapkan masyarakat Betawi tidak hanya terbentuk oleh nilai materi, namun juga terkandung nilai religi dalam bentuk sedekah dan nilai sosial. Harga jual tersebut juga merefleksikan profit ubuddiyah dan profit religius. Nilai-nilai Si Pitung mampu membawa pencapaian going concern dari aktivitas ekonomi. Abstract: The Concept of Betawian Selling Price based on Si Pitung’s Value. This study aims to reveal the concept of selling price based on the values of Si Pitung implemented by Betawi society. The method used is phenomenology based on the values of Si Pitung. This study finds that the selling price set by Betawi society is not only formed by the value of the material, but also contained religious values in the form of alms and social values. The selling price also reflects the profit of ubuddiyah and religious profit. The values of Si Pitung are able to bring the achievement of going concern of the economy activity.

Analisis Pengaruh Anggaran Biaya Produksi dan Anggaran Kas Terhadap Anggaran Perencanaan dan Pengendalian Perusahaan Dagang: Literature Review Akuntansi Manajemen Depita Anggraini; Rizqy Aiddha Yuniawati; Ni Kadek Ayu Nirwana; Sugianto Sugianto; Sarni Handayani Puspita Sari
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6565

A budget is a management tool that serves as currency for day-to-day operations and ensures that organizational goals are met. The purpose of this study is to analyze the effect of the production cost budget and cash costs on the planning and control budget of trading companies. The method used in this article is a qualitative method with a literature study or Library Research. The aim is to analyze the comparison of existing theories with previous theories in the research literature. Based on the results and discussion in this article, it can be concluded as follows: (1) The production cost budget affects the Planning and Control Budget of Trading Companies. (2) The cash budget affects the Planning and Control Budget of the Trading Company. Keywords: production cost budget, cash budget, planning and control budget

Behind the Selling Price Determination in Commercial Photography Service Practice Sugianto Sugianto
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 5 No 1 (2022): Sharia Economic: January, 2022
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v5i1.1845

The photography industry is part of the creative economy, especially the process of determining the selling price of a product is the main focus of photographers in setting product prices. The study aims to determine the effect of value, profit, and cost on the practice of setting the selling price of products in the commercial photography business. It uses a qualitative approach with a netnographic method. The results of the study show that the determination of the selling price can be based on values and culture, as well as the philosophy of thought that exists in society, where a phase in business is not always about profit, but more than that. It means that the profession is not only talking about profits, but how the profession is lived, enjoyed.

Revealing The Impact Of Regional Government Function Budget Patterns On Achievements SDG 11 In Indonesia Rahmi Dwi Novitasari; Sugianto Sugianto
JAS (Jurnal Akuntansi Syariah) Vol 8 No 2 (2024): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v8i2.2117

This study aims to analyze the influence and effectiveness of local government budget allocations on nine main functions in achieving SDG 11 in Indonesia, focusing on decent and affordable housing. This study uses a quantitative method with 1,424 observations from 356 provinces/districts/cities during 2019–2023 through propositional sampling techniques, and it was analyzed using individual regression. The study results indicate variations in the influence of budget allocations on achieving SDG 11. The budget for public services, housing and public facilities, tourism, and culture negatively affect SDG 11. In contrast, the budget for the environment and education positively affects SDG 11, while the budget for the economy, health, and social protection does not show an effect. Control variables, such as government age and status, positively affect, while geographical location has no effect. The theoretical implications of this study strengthen the theory that appropriate budget allocation can improve access to decent housing, clean water, and sanitation. Practically, this study guides local governments in formulating more effective budget allocation policies to support social development and the achievement of SDG 11 in a sustainable manner.

Budget Politics, Motivation, In Budget Participation, And Local Government Performance In Indonesia Ernawaty Usman; Sugianto Sugianto; Asri Usman
JAS (Jurnal Akuntansi Syariah) Vol 8 No 2 (2024): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v8i2.2196

This study investigates the impact of budget participation on the performance of local government agencies, exploring the mediating role of motivation and the moderating effect of budget politics. This study used an explanatory design and data collection through surveys from a population of 14,144 state civil servants involved in the budgeting process across 514 districts and cities in Indonesia, with a valid sample of 254. The results show that higher levels of participation and motivation in the budgeting process can enhance the performance of local government officials. Motivation mediates the relationship between budget participation and performance, suggesting that increased participation boosts performance through improved motivation. Furthermore, budget politics strengthens the effect of participation on motivation. The theoretical contributions of this study reinforce goal-setting theory and agency theory. Practical implications emphasize fostering greater budget participation by boosting employee motivation to improve performance. Local governments should aim to design more inclusive budgeting processes and consider political dynamics, as they can amplify the positive effects of participation. Additionally, implementing training and motivational programs can optimize the budgeting process and further improve the effectiveness of local governments.

Co-Authors Adys, Himaya Afifa, Nur Asri Usman Cakranegara, Pandu Adi Depita anggraini Ernawaty Usman Fidiatuljana, Fidiatuljana Gilang Yudistira, Fajar Irwan Moridu Jamaluddin Jiantari, Jiantari Josua Gabriel Galamba M. Ikbal A M. Sahrul Saleh Masruddin Muhammad Afdhal S Muhammad Darma Halwi Muhammad Ikbal Abdullah Muhammad Ilham Pakawaru Ni Kadek Ayu Nirwana Nurhayati Haris Nurriskiana Akbar Rahmi Dwi Novitasari Rina Rizqy Aiddha Yuniawati Sarni Handayani Puspita Sari Selmita Paranoan Shakira, Iin Shevti Arbekti Arman Tenripada, Tenripada Tri Handayani Amaliah Usman, Asri Yuldi Mile

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