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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI DAN AUDITING EL-MUHASABA Trikonomika: Jurnal Ekonomi El Dinar Medical Journal of Indonesia Jurnal Ekonomi Modernisasi Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Jurnal Ketahanan Nasional TEMA (Jurnal Tera Ilmu Akuntansi) International Journal of Local Economic Governance PROFIT : Jurnal Administrasi Bisnis The International Journal of Accounting and Business Society Neo-Bis Nursing News : Jurnal Ilmiah Keperawatan Qistie: Jurnal Ilmu Hukum Journal of Accounting and Investment MIX : Jurnal Ilmiah Manajemen Jurnal Akuntansi Aktual Jurnal Ekonomi dan Bisnis Belitung Nursing Journal Jurnal Ilmiah Wahana Akuntansi Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis EBSJ Jurnal Keperawatan Muhammadiyah Jurnal Informasi Kesehatan Indonesia (JIKI) EKUITAS (Jurnal Ekonomi dan Keuangan) JURNAL ILMIAH HUKUM DIRGANTARA Organum: Jurnal Saintifik Manajemen dan Akuntansi The Indonesian Journal of Accounting Research JIIP (Jurnal Ilmiah Ilmu Pendidikan) Science Midwifery Jurnal Ilmiah Akuntansi Peradaban Jurnal Pengabdian kepada Masyarakat Nusantara TANJAK: Journal of Education and Teaching Narra J Jurnal Keperawatan Florence Nightingale Interdisciplinary Social Studies SMBJ: Strategic Management Business Journal Journal Of World Science SETARA : Jurnal Ilmu Hukum Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Eduvest - Journal of Universal Studies Innovative: Journal Of Social Science Research JPNM : Jurnal Pustaka Nusantara Multidisiplin Journal of Rural Community Nursing Practice Journal of Educational Review and Cultural Studies Tashdiq: Jurnal Kajian Agama dan Dakwah INOVASI LOKAL : Pemberdayaan Masyarakat dalam Pembangunan Berkelanjutan Reviu Akuntansi, Keuangan, dan Sistem Informasi Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Health Access Journal Journal of Rural Community Nursing Practice Indonesian Journal of Endocrinology Metabolism and Diabetes (InaJEMD) Jurnal Ilmiah Administrasi Publik Jurnal Keperawatan Terapan
Imam Subekti
Brawijaya University
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KONSEKUENSI KONSERVATISMA AKUNTANSI: PENERAPAN PSAK 115 SEBAGAI PEGGANTI PSAK 34 Ratna Sari; Imam Subekti
JPNM Jurnal Pustaka Nusantara Multidisiplin Vol. 4 No. 1 (2026): February : Jurnal Pustaka Nusantara Multidisiplin (ACCEPTED)
Publisher : SM Institute

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Abstract

Penelitian ini bertujuan untuk menguji peningkatan nilai konservatisma akuntansi dan mengetahui dampak dari penerapan PSAK 115 sebagai pengganti PSAK 34. Objek dari penelitian ini adalah Perusahaan Konstruksi yang terdaftar di Bursa Efek Indonesi (BEI) tahun 2017-2022. Penelitian ini menggunakan metoda uji beda Independent Sample T-Test sebagai alat analisis dengan 16 perusahaan konstruksi di Indonesia sebagai sampel. Pengamatan dilakukan berdasarkan data historis dari tahun 2017-2022 sehingga total observasi sebanyak 96 dengan dua data outlier. Analisis lebih lanjut dilakukan dengan meninjau penelitian terdahulu terkait dengan konsekuensi konservatisma akuntansi. Hasil analisis menunjukkan terdapat peningkatan nilai konservatisma akuntansi namun berdampak negatif bagi manajemen, investor, dan kreditor yakni terkait insentif yang diberikan kepada manajemen semakin menurun, reaksi pasar yang menerima sinyal sebagai berita buruk, ancaman gagal bayar yang diterima kreditor sampai dengan pembubaran perusahaan, dan penurunan arus kas perusahaan atas besarnya biaya politik. Oleh karena itu perlu adanya evaluasi atas kebijakan akuntansi yang diterapkan dan manajemen perlu melakukan peninjauan ulang terkhusus untuk kebijakan kompensasi.
Anggaran Partisipatif, Senjangan Anggaran, Kinerja Aparatur Pemerintah dan Tata Kelola Pemerintahan (Studi pada Pemerintah Daerah Kabupaten Malang) Sylvia Puspitasari, Devy; Djamruhi, Ali; Subekti, Imam
Jurnal Ilmiah Administrasi Publik Vol. 3 No. 1 (2017): Jurnal Ilmiah Administrasi Publik (JIAP)
Publisher : Badan Penerbitan Jurnal (BPJ) FIA-UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jiap.2017.003.01.9

Abstract

This study aims to examine the influence of partisipative budgeting on budgetary slack, the influence of partisipative budgeting and government apparatus performance are moderated by government governance in Regional Government of Malang. The results showed the greater level of budgetary participation, it will decrease budgetary slack, but government governance is not moderate the influence of partisipative budgeting on budgetary slack. The results also showed participative budgeting will increase government apparatus performance, and government governance strengthen the influence partisipative budgeting on government apparatus performance.
Studi Perilaku Kepatuhan Wajib Pajak dalam Membayar Pajak Daerah Wardani, Pramita Sukma; Subekti, Imam; Rosidi, Rosidi
Jurnal Ilmiah Administrasi Publik Vol. 4 No. 2 (2018): Jurnal Ilmiah Administrasi Publik (JIAP)
Publisher : Badan Penerbitan Jurnal (BPJ) FIA-UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jiap.2018.004.02.5

Abstract

The Objective of this research study is to examine the effect of attitude toward tax compliance on compliance pay local tax through the inttention to comply and to examine the effect of trust over government on compliance pay local tax through perception of justice. Data collected from questionnaire and analyzed with PLSbased SEM techniques with software SmartPLS version 2.0. The result of the analysis show both attitude toward tax compliance were found to be significantly on compliance pay local tax through the inttention to comply and the effect of trust over government also have a significant effect on compliance pay local tax through perception of justice.
Outcome of Graves' Disease Patients Treated with Radioactive Iodine Therapy at RSCM: Preliminary Study Nur Rusyda Kuddah; Imam Subekti; Alvita Dewi Siswoyo
‎ InaJEMD - Indonesian Journal of Endocrinology Metabolic and Diabetes Vol. 2 No. 2 (2025): InaJEMD Vol. 2, No. 2
Publisher : PP PERKENI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66266/inajemd.v2i2.57

Abstract

Graves’ disease (GD) constitutes 60-80% of all cases of thyrotoxicosis worldwide, typically managed with anti-thyroid drugs (ATD) as first-line therapy. If a patient failed to achieve remission after 18 months or had an ATD allergy, can continue to choose radioactive iodine (RAI131) as definitive therapy. Research on the use of RAI in GD remains limited in Indonesia, and nuclear medicine facilities are not yet widely distributed. To assess the treatment outcome of fixed-dose RAI131 10 mCi and the contributing factors involved.Methods: This was a retrospective observational study involving 10 GD patients who underwent RAI at RSCM. Secondary data were collected consecutively from medical records. The outcome study was the prevalence of hypothyroidism in the 3rd and/or 6th month following RAI. Serum free T4 and TSHs levels were evaluated at baseline, and at 3, 6, and 12 months post-RAI. Inclusion criteria consisted of GD patients who failed to achieve remission with ATD and subsequently underwent RAI at the Department of Nuclear Medicine, RSCM. At 3 months post-RAI131, 40% of subjects achieved hypothyroidism, 40% had subclinical hyperthyroidism, and 20% reached euthyroid status. At 6 months, 80% of subjects remained with subclinical hyperthyroidism, 10% experienced worsening hyperthyroidism and 10% had developed permanent hypothyroidism. No worsening of Graves’ ophthalmopathy (GO) was observed during the study period. RAI is a safe and effective definitive treatment for GD. Nevertheless, good interdisciplinary collaboration is essential to ensure the successful hypothyroidism achievement as primary therapeutic goals.
The Effect Of Company Growth, Bankruptcy Risk, Audit Opinion, And Company Size On Delays In Financial Reporting By Property Companies On The Indonesian Stock Exchange Usama, Leny Nazila; Subekti, Imam
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.2025.4.2.439

Abstract

This study analyzes the effect of company growth, bankruptcy risk, audit opinion, and company size on the financial reporting delay of property companies listed on the Indonesia Stock Exchange (IDX) during 2019–2022. The data used in this research are secondary in the form of audited annual financial reports. A total of 180 samples were obtained using a non-participant observation method. Logistic regression analysis examined the relationship between the independent and dependent variables. The results indicate that company growth and bankruptcy risk do not significantly affect reporting delays. In contrast, audit opinion has a negative and significant effect, suggesting that an unqualified audit opinion reduces the likelihood of delayed reporting. Company size also has a considerable impact, indicating that larger companies tend to report their financial statements more punctually. These findings imply the crucial role of auditors and firm characteristics in promoting timely financial reporting as a form of transparency for investors and other stakeholders.
Determinants Of Going Concern Audit Opinion: Company Size As A Moderation Variable Pakilaran, Emanuela Yovita; Imam Subekti
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.2025.4.3.550

Abstract

This study aims to demonstrate the effect of leverage, company growth, and mandatory disclosure on going concern audit opinions, with company size as a moderating variable. The issue addressed is the uncertainty faced by companies in maintaining their survival, particularly amidst the economic conditions following the Covid-19 pandemic. The purpose of this study is to provide empirical evidence regarding the influence of these factors on going-concern audit opinions and to explore the role of company size in moderating this influence. The population in this study was all companies listed on the IDX during 2021-2023. The sample was selected using a purposive sampling method, resulting in 131 manufacturing companies. The method used was Hierarchy Regression Analysis, which found that leverage had a positive effect, company growth and mandatory disclosure had no effect. Company size is proven to strengthen the influence of company growth and mandatory disclosure on going concern audit opinion, but does not moderate the influence of leverage on going concern audit opinion.
Influence Of Corporate Governance Mechanisms On Financial Statement Fraud With Audit Quality As Moderating Variabel Rohmawati, Siti Nur Aini; Subekti, Imam
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 5 No. 1 (2026): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Financial statement fraud is a serious issue in the business world that can harm shareholders and other stakeholders. This study aims to examine the influence of corporate governance monitoring mechanisms, specifically board of commissioners’ recommendations and meeting frequency, on financial statement fraud, with audit quality as a moderating variable. The data were obtained from infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. Multiple linear regression analysis using SPSS 26 reveals that both the board of commissioners’ recommendations and the frequency of board meetings have a negative and significant effect on financial statement fraud. However, audit quality does not significantly moderate the relationship between those governance mechanisms and fraud. These findings contribute to the corporate governance and auditing literature by emphasizing the importance of effective internal monitoring.
PENGARUH PENGGUNAAN AROMATERAPI CHAMOMILE TERHADAP TINGKAT KECEMASAN PADA PASIEN PREOPERASI INSISI DAN EKSISI PADA PAYUDARA Amalia Khoirun Nisa; Fiashriel Lundy; Imam Subekti
Jurnal Keperawatan Terapan Vol 6 No 2 (2020): Jurnal Keperawatan Terapan (E-Journal)
Publisher : Poltekkes Kemenkes Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31290/jkt.v6i2.1069

Abstract

Growth or development of abnormal body cells in the breast. The action for treatment is to undergo surgery. The problem that arises before surgery is anxious as a response to the patient's anticipation of action. One worry management is using aromatherapy. This study aims to determine the differences in anxiety levels before and after given chamomile aromatherapy in patients preoperatively suspect breast at Karsa Husada Batu Hospital. The research method used is non probability sampling type purposive one group sampling pretest post test. The research subjects were preoperative patients suspect breast as many as 31 respondents. The instrument used to determine anxiety in this study was the Zung questionnaire. Before being given aromatherapy, there were 26 anxiety respondents (86.6%) and 4 mild anxiety respondents (13.3%). After being given aromatherapy there was a decrease in the level of anxiety, with mild anxiety of 28 respondents (93.3%) and moderate anxiety of 2 respondents (6.66%). The statistical test used was the Wilcoxon test which showed that there were significant differences before and after being given aromatherapy at the anxiety level with p-value is 0,000. The conclusion is the influence in using chamomile aromatherapy on the anxiety of patients pre-incision and excision surgery in the breast at Karsa Husda Batu Hospital. Recommendations for patients are to use chamomile aromatherapy can be used to reduce pre and postoperative anxiety. Keywords: Aromatherapy, Anxiety, Incision and Excision, Breasts
PENGARUH RAWAT LUKA GANGRENE TERHADAP PENCEGAHAN TINDAKAN AMPUTASI DAN PENURUNAN TINGKAT KECEMASAN lenni saragih; Muhammad Faruq Afifuddin; Imam Subekti; Rossyana Septyasih
Jurnal Keperawatan Terapan Vol 6 No 01 (2020): Jurnal Keperawatan Terapan (e-journal)
Publisher : Poltekkes Kemenkes Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31290/jkt.v6i01.1548

Abstract

Foot ulcer or gangrene is one of the complications of diabetes mellitus disease. with gangrene will be more at risk of amputation 10 until 30 times than in the general population and can be prevented if the condition of the wound occurs by wound care and debridement in addition to taking medication and diet as recommended. Patients with gangrene ulcers have anxiety, especially anxiety about amputation, anxiety has a strong influence on blood glucose levels in patients. The focus of this study is the effect of gangrene wound care on the prevention of amputation and decreased anxiety in type 2 diabetes mellitus patients. This research method uses descriptive case studies with 1 subject. Data collection using questionnaire interview techniques and observation for 2 weeks. The results of this study found that anxiety at the first meeting found moderate anxiety with a score of 26, with blood sugar 360 mg per dl and wounds with a degree of 4 and at the last meeting the data obtained that subjects received a mild degree of anxiety with a score of 8 and with a degree of wagner wound. In conclusion, treating wounds routinely and appropriately can reduce anxiety levels which have an impact on the decline in blood sugar levels, and a reduction in the degree of injury.
Pengaruh Latihan Hatha Yoga Terhadap Penurunan Tekanan Darah Pada Lansia Penderita Hipertensi di Wilayah Puskesmas Kendalsari Kota Malang imam subekti; Diah Ajeng Pertiwi; Lenni Saragih
Jurnal Keperawatan Terapan Vol 8 No 1 (2022): Jurnal Keperawatan Terapan (e-Journal)
Publisher : Poltekkes Kemenkes Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31290/jkt.v8i1.3242

Abstract

Hypertension in the elderly is an increase in systolic blood pressure 160 mmHg and diastolic pressure 90 mmHg. There are several factors that influence the increase in blood pressure in the elderly, including age and lifestyle factors. Handling hypertension can bee done with non-pharmacological therapy, one of which is hatha yoga exercise. The purpose of this research was to know the effect of yoga exercise on reducing blood pressure in the elderly with hypertension in the area Kendalsari Public Health Center, Malang City. The research methods uses a descriptive case study involving 1 elderly person who suffers from hypertension. The instrument in this research used interviews and observation. The data were analyzed qualitatively inductively and presented in the form of tables and naratives. The results of observations that have been carried out show that the systolic and diastolic pressures after yoga are 151.70 mmHg and 86.08 mmHg. There was a decrease of 4.94 mmHg for systolic blood pressure and 7.83 mmHg for diastolic blood pressure. Based on the results of research that has been done, it is concluded that there is an effect of yoga exercise on reducing blood pressure elderly patients with hypertension.
Co-Authors . Rosidi Aabdulrahim, Mohamed Omar Abd. Rasyid Syamsuri Abdul Ghofar Achsin, M Adelia Novalina Aditya Pramudita Agus Siswanto Ahmad Syukri Aiman, Rahmat Ainurrizky, Faiz Alamsyah, Farhan Alshrife, Fouad Mohammed Alvita Dewi Siswoyo AM, Lutfirrahman Amalia Khoirun Nisa Ananda Candra Waskita Wijaya Andriani, Rina Anna Retno Widayanti Any Setyarini Arief Bachtiar Arif, Taufan Ariyani, Imelda Aqhna Arum Prastiwi Asri C. Adisasmita Aulia Fuad Aulia Fuad Rahman Aulia, Nur Fitri aziwantoro, juni Bambang Purnomosidhi Bambang Purnomosidhi Bambang Subroto Bambang Subroto Bambang Subroto Bani Alkausar Ciptaningtyas, Maria Diah Dahlia, Dina Dante S Harbuwono, Dante S Dante Saksono Harbuwono Denissa Nadya Tiffany Denny Suntoro Devi Setya Ardani DEWI DIAH FAKHRIYYAH Diah Ajeng Pertiwi Dicky Andriyanto Dicky Andriyanto Djamruhi, Ali Dyah Puspasari Dyah Widodo E. Mudjaddid A. Siswanto Deddy N.W.Achadiono Hamzah Shatri Edhi Martono Edy Suandi Hamid edy suyanto Eko Ganis Sukoharsono Ellis Afri Zumaila Elly Kristiani Purwendah Em Yunir, Em Endang Mardiati Enrico, Louis Erlina Suci Astuti, Erlina Suci Erowati, Eti Mul Erwin Saraswati Esthika Dewiasty, Esthika Eva Fauzia Dian Pratiwi Eva Vajriyanti Faizal Angga Nugraha Fajar Lazuardi Sofwan Farhan Hariadi Pratama Fariz Hermawan Fathurahman, Meiduari Fatmawati Fatmawati Felicia Kurniawan, Felicia Fiashriel Lundy Lundy Fiastuti Witjaksono Fitri Purnamasari Fitri Rahayu Gracia Masita Gularso, Kurnadi Hafifa, Risma Hari Hendarto Hariadi, Bambang Hatma, Ratna Djuwita Hisky Ryan Kawulur Indah Putri Utami Indra Wijaya Kusuma Indriyati, Titi Inke Livia Intan Lifinda Ayuning Putri Intansari Dewiruna Irawansyah, Melvin Iwan Triyuwono Kanti, Annisa Nabila Karnila, Dendang Kartika, Nugrahani Candra Kasful Anwar Kholilah Kholilah Kimiatissa'adah Kuntjoro Harimurti Kurniasari Novi Hardanti Kurniawidjaja, Meily Laurentius A Pramono, Laurentius A Laurentius Aswin Pramono Lenni Saragih Lias Hasibuan Lilik Purwanti Maharani, Karmelia Dwi Malawat, Fadli Fendi Malinda Kharista Mardiati, Endang Marsaid marsaid Megantara, Marcelino A. Meliana Octavia Meliana Octavia, Meliana Mohamad Fadhli Azhmi Mohamad Khoiru Rusydi Mohamed Omar Abdulrahim Muhammad Arief Rasyid Muhammad Faruq Afifuddin Muyassaroh, Isyrohil Nadia Damayanti Nadjib, Mardiati Nasrun, Martina W. Naya Ernawati Ni Luh Putri Setyastrini Ni Made Wisni Arie Pramuki Noval Adib Novita Ayu Chandra Dewi Novita Dewi Nur Rusyda Kuddah NURUL HIDAYAH Nurul Pujiastuti Nurul Pujiastuti ONIZ ULFA PERMATA Pakilaran, Emanuela Yovita Parida, Parida Pramita Sukma Wardani Prihartono, Nurhayati Adnan Prima Ramdani Ariesty Priyatna Bagus Susanto Ramadhani, Ranita Rampay, Arthur Samuel Ranita Ramadhani Rasyid, Muhammad Arief Ratna Sari RATNA SARI Rini Adriani Auliana Roekhudin, Roekhudin Rohmawati, Siti Nur Aini Roidah, Lidya Sara Ronasari Mahaji Putri Rosidi Rosidi Rossyana Septyasih Rudi Hamarno Rudi Iswanto, Rudi Rudi Putranto Sabarinah Prasetyo Safinatunnajah, Salma Salma Safinatunnajah Shalsadilla, Shavira Sirajudin Siti Setiati Soewarta Kosen Solikhah, Fitriana Kurniasari Sri Lestari SUADUON, JOGIE Sugeng Wahyudi, Sugeng Suhendro Suwarto, Suhendro Sukandar Sukrisno, Heru Sulastyawati Sulastyawati Sulistiyowati Gandariyah Afkari Suprajitno Susiaty SUTRISNO SUTRISNO SUTRISNO Sutrisno Sutrisno Suzanna Immanuel Syafi’i, Maulidya Sandi Syarif , Muhammad Sylvia Puspitasari, Devy Teguh, Salman Al-Farizi Adi Telly Purnamasari Tri Cahyo Sepdianto Tyas, Maria Diah Ciptaning Unti Ludigdo Usama, Leny Nazila Ustman Ustman Ustman Ustman Utari, Dewi Wahfiuddin, Muhammad Wardani, Pramita Sukma Waskita Wijaya, Ananda Candra Widya, Yeney Wiyono, Joko Woro Riyadina Yayuk Totallia Yeney Widya Prihatiningtias Yessica Natalia Yudha, Pramitha Yuro Bimo Kusumo Yuyut Krisdiantoro Zaki Baridwan