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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Akuntansi dan Bisnis 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) Journal of Applied Nursing (Jurnal Keperawatan Terapan) Organum: Jurnal Saintifik Manajemen dan Akuntansi Borneo Nursing Journal (BNJ) The Indonesian Journal of Accounting Research JIIP (Jurnal Ilmiah Ilmu Pendidikan) Indonesian Journal of Global Health research Jurnal Ilmiah Akuntansi Peradaban TANJAK: Journal of Education and Teaching Narra J Interdisciplinary Social Studies SMBJ: Strategic Management Business Journal SETARA : Jurnal Ilmu Hukum Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Eduvest - Journal of Universal Studies Innovative: Journal Of Social Science Research 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) Journal of Rural Community Nursing Practice

Imam Subekti

Brawijaya University

Author-ID : 286041

Religion Aerospace Engineering Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

Published : 96 Documents Claim Missing Document

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ENGAGING IN EARNINGS MANAGEMENT TO AVOID NEGATIVE EARNINGS Imam Subekti
Jurnal Akuntansi Multiparadigma Vol 1, No 1 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstract. Engaging in Earnings Management to Avoid Negative Earnings. The purpose of this study is to investigate the earnings management behavior of companies listed in the Indonesia Stock Exchange (ISE). Specifically, the study investigates whether companies engaging in real earnings management or accrual management intent to avoid negative earnings; it also examines whether earnings management behavior supports efficient contracting or opportunistic behavior perspective. The sample of this study comprised 166 firm-years of manufacturing industrial sector during the period 2004 – 2005. Using multiple regressions, the study finds evidence that the companies engage in both earnings management, which are discretionary expenses (proxy of real earnings management) and accruals management. This evidence supports the studies of Graham, Harvey, & Rajgopal (2005) and Roychowdhury (2006). Another result shows that the real earnings management conducted by the companies is efficient partially, while the accruals management is opportunistic.

DETERMINAN MINAT KEPERILAKUAN DAN PERILAKU MENGGUNAKAN SISTEM ENTERPRISE RESOURCE PLANNING Kurniasari Novi Hardanti; Imam Subekti; Endang Mardiati
Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Determinan Minat Keperilakuan dan Perilaku Menggunakan Sistem Enterprise Resource Planning. Studi ini bertujuan untuk menguji determinan minat keperilakuan untuk menggunakan sistem Enterprise Resource Planning (ERP) pada manajer dan karyawan PT PLN Distribusi Jawa Timur dengan menggunakan metode survei. Studi ini merupakan pengembangan model Theory of Planned Behaviour (TPB). Hasil studi menunjukkan bahwa kontrol perilaku persepsian, kegunaan persepsian, dan kompatibilitas memengaruhi minat dalam menggunakan sistem ERP. Selain itu, minat keperilakuan dan pengalaman menggunakan komputer berpengaruh terhadap perilaku untuk menggunakan sistem ERP. Analis sistem dan manajer seharusnya memastikan bahwa sistem yang diperkenalkan pada pengguna merupakan hal yang berguna.Abstract: Determinant of Behaviour Intention and Behaviour on Using Enterprise Resource Planning System. The purpose of this study was to examine effect of determinant of behaviour intention and behaviour on using Enterprise Resource Planning (ERP), by employing survey method. These determinants are developed from the Theory of Planned Behaviour (TPB) model. This research revealed that perceived behaviour control, perceived usefulness, and compatibility affected behavioural intention in using ERP system. Further, the behavioural intention and the experience of using computer affect behaviour in using ERP system. Systems analyst and manager should ensure that the ERP system introduced to the user is useful.

Manajemen Koperasi Dalam Rangka Pengelolaan Hutan Rakyat Dan Pengaruhnya Terhadap Ketahanan Ekonomi Masyarakat (Studi Pada Koperasi Wana Lestari Menoreh Di Kabupaten Kulon Progo Diy) Imam Subekti; Edhi Martono; Edy Suandi Hamid
Jurnal Ketahanan Nasional Vol 22, No 2 (2016)
Publisher : Universitas Gadjah Mada

ABSTRACTThis study identified KWLM management in public forest management and analyzed the effect of cooperative management in public forests management to economic resilience of society of KWLM members. It took at Koperasi Wana Lestari Menoreh in Kulon Progo.This study used combination method with "KWLM management" and "sustainable forest management in public forest management" as independent variable and "economic resilience of society of KWLM members" as dependent variable. Sampling used purposive sampling method. Informants were representing management and members of the cooperative, and respondents were taken from 40 cooperative members.This study concluded that KWLM management in public forests management was done with good cooperative management based on the cooperative principles so as to improved its members welfare and implementing sustainable forest management so it could produce forest products in a sustainable manner. Cooperative management in public forests management had positive effect on economic resilience of society of KWLM members.ABSTRAKPenelitian ini bertujuan untuk mengetahui dan menganalisis manajemen KWLM dalam rangka pengelolaan hutan rakyat dan untuk menganalisis pengaruh manajemen koperasi dalam rangka pengelolaan hutan rakyat terhadap ketahanan ekonomi masyarakat anggota KWLM. Penelitian ini mengambil studi pada Koperasi Wana Lestari Menoreh di Kabupaten Kulon Progo, DIY.Penelitian ini menggunakan metode penelitian kombinasi dengan variabel bebas manajemen KWLM dan manajemen hutan lestari dalam rangka pengelolaan hutan rakyat, serta variabel terikat ketahanan ekonomi masyarakat anggota KWLM. Pengambilan sampel menggunakan metode purposive sampling. Informan mewakili pengurus dan anggota koperasi, dan responden sebanyak 40 orang anggota koperasi yang sudah bergabung minimal 2 tahun.Dari hasil penelitian disimpulkan bahwa manajemen KWLM dalam rangka pengelolaan hutan rakyat dilakukan dengan manajemen usaha koperasi yang baik dilandasi prinsip-prinsip koperasi, sehingga dapat meningkatkan kesejahteraan anggotanya dan manajemen hutan lestari, sehingga dapat memproduksi hasil hutan secara berkelanjutan. Manajemen koperasi dalam rangka pengelolaan hutan rakyat berpengaruh positif terhadap ketahanan ekonomi masyarakat anggota KWLM.

The Determinants of Efficiency of Higher Education Institutions with Public Service Agency Status in Indonesia Faizal Angga Nugraha; Imam Subekti; Lilik Purwanti
e-2477-1929
Publisher : Institute of Research and Community Service, University of Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijleg.2019.005.01.3

The purpose of this study is to measure technical efficiency score of Higher Education Institutions (HEI’s) especially Public Service Agencies (PSA) in Indonesia during 2013-2015 and analyse its determinants i.e. non service revenue, Service cost and financial independence. The data were utilized in this research were indigenous secondary data of financial statement 32 PSA's universities, forlap dikti, BAN PT and PPK BLU's directorate report. This research utilized 2 stages, in the first phase was to measure technical efficiency zooms colleges which methods were non parametrik with Data Envelopment Analysis (DEA) approaching VRS'S assumption and input oriented and the second phase used regression tobit's model. The results pointed out that the score of technical efficiency showed an increase in the period of 2013-2015. It means that there is an increase in the number of universities capable of optimizing the whole its resources (input) in producing output gradually towards efficient. Another result showed that the non service revenue, service cost and financial independence had positive affect to the technical efficiency.

The Determinants of Corporate Tax Aggressiveness in Indonesia Bani Alkausar; Imam Subekti; Endang Mardiati
e-2477-1929
Publisher : Institute of Research and Community Service, University of Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijleg.2019.005.01.4

This study aims to examine the effect of corporate governance on corporate tax aggressiveness in Indonesia during the year 2013-2015. This study adds related parties’ transactions as a moderator variable to answer the results of previous studies that are not consistent. The population in this study uses manufacturing companies that are listed on the Indonesia Stock Exchange. The selection of manufacturing companies as subjects is based on the tendency that manufacturing firms are more aggressive with taxes. Research data obtained from the annual report which is on the official site idx.co.id, then analyzed using the hierarchy analysis technique or hierarchy regression technique. The results show that corporate governance can reduce the tendency of corporate tax aggressiveness. In addition, related parties’ transactions are proven to lead to the implementation of corporate governance to prevent tax aggressiveness from becoming ineffective.

Factors Affecting Real Earnings Management Through Discretionary Cost Meliana Octavia; Imam Subekti; Endang Mardiati
e-2477-1929
Publisher : Institute of Research and Community Service, University of Brawijaya

The main goal of this research is to investigate the effect of corporate social responsibility disclosure, leverage, return on assets, and growth to real earnings management from discrectionary cost, with political cost as moderating variable. Samples of this research are 94 random listed companies which were selected by purposive method. The results of this research are: corporate social responsibility disclosure and growth have negative effect to real earnings management through discretionary cost, leverage and return on asset have positive effect to real earnings management through discretionary cost, political cost does not affect the relation between corporate social responsibility disclosure and growth to real earnings management through discretionary cost, and political cost may weaken the positive effect of leverage and return on asset to real earnings management through discretionary cost.Keywords: real earnings management, discretionary cost, corporate social responsibility disclosure, leverage, return on asset, and growth

ANALISIS PENGARUH MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN SEBELUM DAN SAAT IMPLEMENTASI IFRS - Ustman; Imam Subekti; Abdul Ghofar
Neo-Bis Vol 10, No 1 (2016): JUNI
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/nbs.v10i1.1583

Tujuan penelitian ini untuk mengetahui secara empiris manajemen laba terhadap nilai perusahaan sebelum dan saat implementasi IFRS serta memahami peranan manajemen laba yang dilakukan oleh perusahaan dalam upaya meningkatkan nilai perusahaan. Manajemen laba diproksikan dengan Discretionary Accruals, dengan model yang dikembangkan oleh Kothari dan nilai perusahaan yang diproksikan dengan TobinsQ. Metode analisis yang digunakan adalah regresi berganda dengan menggunakan data sekunder. Sampel penelitian terdiri atas 55 perusahaan manufaktur yang terdaftar di BEI tahun 2010-2013. Hasil membuktikan bahwa manajemen laba tidak berpengaruh secara signifikan terhadap nilai perusahaan sebelum dan saat implementasi IFRS. Manajemen laba bukan menjadi strategi perusahaan untuk meningkatkan nilai perusahaan.

Earnings Management, Value Relevance Of Earnings and Book Value of Equity Imam Subekti
Jurnal Akuntansi dan Auditing Indonesia Vol. 14 No. 2 (2010)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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

Previous studies examining relationship between earnings management and value relevance of accounting information show that earnings management decrease value relevance of accounting information. Generally, the studies apply accruals earnings management. In contrast, the present study applies integrated earnings management proxies i.e. real and accruals earnings manage-ment. Real earnings management proxies are measured by abnormal cash flow of operation, ab-normal production cost, and abnormal discretionary expenses. On the contrary, accruals earn-ings management proxies are measured by short and long term discretionary accruals matched performance.The objective of the present study is to investigate the effect of the earnings management proxies integrated by factor analysis on value relevance of earnings and book value of equity. Re-sults of the present study show earnings and book value of equity are relevant in measuring firm market value, and integrated earnings management decrease the value relevance of earnings and book value of equity. Keyword: integrated earnings management, value relevance of earnings and book value of equity

RELEVANSI NILAI ATAS INFORMASI AKUNTANSI, STRUKTUR KEPEMILIKAN SAHAM, DAN AFILIASI GROUP BISNIS Imam Subekti
Jurnal Akuntansi dan Auditing Indonesia Vol. 16 No. 2 (2012)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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

Penelitian ini menginvestigasi kegunaan dari informasi akuntansi yang utama, yaitu laba dan nilai buku pada perusahaan publik Indonesia. Hasil penelitian ini menunjukkan bahwa relevansi nilai laba dan nilai buku adalah lebih kecil untuk perusahaan yang bersatus group bisnis dibandingkan dengan perusahaan tunggal. Bukti ini konsisten dengan pandangan bahwa kualitas informasi akuntansi yang disediakan oleh perusahaan-perusahaan kelompok adalah lebih rendah dibandingkan dengan perusahaan tunggal, hal ini dapat disebabkan oleh kurang efektifnya penerapan struktur tata kelola pada kelompok perusahaan di Indonesia. Hasil penelitian ini juga menunjukkan bahwa kepemilikan saham institusional (sebagai proksi untuk efek monitoring) berpengaruh positif pada relevansi nilai informasi akuntansi. Selanjutnya, hasil riset juga menunjukkan bahwa ada pergeseran nilai relevansi dari laba ke nilai buku. Nilai relevansi laba telah menurun. sebaliknya, relevansi nilai dari nilai buku cenderung mengalami kenaikan.Kata kunci: nilai relevansi, struktur kepemilikan, dan afilasi group bisnis.

Corporate Governance, Political Connection, Family Ownership and Tax Aggressiveness in Indonesia Ni Luh Putri Setyastrini; Imam Subekti; Arum Prastiwi
Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 1 (2022)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2022.v17.i01.p10

Tax aggressiveness is a strategy of companies to present lower taxable earnings through tax planning without being accused of committing tax fraud, hence considered as one of the weaknesses of the self-assessment system. The purpose of this study was to examine and analyze the effect of corporate governance and political connection on tax aggressiveness with family ownership as the moderator. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020. Using purposive sampling method, 49 companies were selected as the sample, resulting in 245 observations. The data were analyzed using multiple regression analysis and moderated regression analysis. This study found that corporate governance does not influence tax aggressiveness, that political connection has a negative effect on tax aggressiveness, and that family ownership does not moderate the influence of corporate governance and political connection on tax aggressiveness. Keywords: tax aggressiveness, corporate governance, political connection, family ownership

Co-Authors . Rosidi Abd. Rasyid Syamsuri Abdul Ghofar Abdulrahim, Mohamed Omar Achsin, M Aditya Pramudita Agus Siswanto Ahmad Syukri Aiman, Rahmat Alamsyah, Farhan Alshrife, Fouad Mohammed AM, Lutfirrahman Anna Retno Widayanti Any Setyarini, Any Aria Kekalih Arif, Taufan Arum Prastiwi Asri C. Adisasmita Aulia Fuad Aulia Fuad Rahman Aulia, Nur Fitri aziwantoro, juni Bambang Hariadi Bambang Purnomosidhi Bambang Purnomosidhi Bambang Subroto Bambang Subroto Bambang Subroto Bani Alkausar Budi Sampurna Dante S Harbuwono, Dante S Dante Saksono Harbuwono Denissa Nadya Tiffany Denny Suntoro DEWI DIAH FAKHRIYYAH Dicky Andriyanto Dicky Andriyanto Dyah Puspasari E. Mudjaddid A. Siswanto Deddy N.W.Achadiono Hamzah Shatri Edhi Martono Edy Suandi Hamid edy suyanto Eko Ganis Sukoharsono Elly Kristiani Purwendah Em Yunir, Em Endang Mardiati Enrico, Louis Erlina Suci Astuti, Erlina Suci Ernawati, Naya 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 Fiastuti Witjaksono Fitri Purnamasari Fitri Rahayu Gracia Masita Hafifa, Risma Hari Hendarto, Hari Hatma, Ratna Djuwita Hisky Ryan Kawulur Indah Putri Utami Indra Wijaya Kusuma Indriyati, Titi Inke Livia Inne Yuliawati, Inne Intan Lifinda Ayuning Putri Intansari Dewiruna Irawansyah, Melvin Isyrohil Muyassaroh Iwan Triyuwono Kanti, Annisa Nabila Karnila, Dendang Kartika, Nugrahani Candra Kasful Anwar Kholilah Kholilah Kimiatissa'adah Kuntjoro Harimurti Kurnadi Gularso Kurniasari Novi Hardanti Kurniawidjaja, Meily Laurentius A Pramono, Laurentius A Laurentius Aswin Pramono Lias Hasibuan Lilik Purwanti Maharani, Karmelia Dwi Malawat, Fadli Fendi Malinda Kharista Mardiati, Endang Marsaid Megantara, Marcelino A. Meliana Octavia Meliana Octavia, Meliana Mohamad Fadhli Azhmi Mohamed Omar Aabdulrahim Muhammad Arief Rasyid Nadia Damayanti Nadjib, Mardiati Nasrun, Martina W. Ni Luh Putri Setyastrini Ni Made Wisni Arie Pramuki Noval Adib Novita Ayu Chandra Dewi Novita Dewi Nurul Pujiastuti ONIZ ULFA PERMATA Parida, Parida Pramita Sukma Wardani Prihartono, Nurhayati Adnan Prima Ramdani Ariesty Priyatna Bagus Susanto Rampay, Arthur Samuel Ranita Ramadhani Rini Adriani Auliana Roekhudin, Roekhudin Roidah, Lidya Sara Ronasari Mahaji Putri Rudi Hamarno Rudi Iswanto, Rudi Rudi Putranto Sabarinah Prasetyo Safinatunnajah, Salma Setya Ardani, Devi Shalsadilla, Shavira Sirajudin Siti Setiati Soewarta Kosen Solikhah, Fitriana Kurniasari Sri Lestari SUADUON, JOGIE Sugeng Wahyudi, Sugeng Suhendro Suwarto, Suhendro Sukandar Sukrisno, Heru Sulistiyowati Gandariyah Afkari Suprajitno Susiaty SUTRISNO Sutrisno Sutrisno SUTRISNO SUTRISNO Suzanna Immanuel Syarif , Muhammad Telly Purnamasari Tjhin Wiguna Tyas, Maria Diah Ciptaning Unti Ludigdo Unti Ludigdo Ustman Ustman Ustman Ustman Utari, Dewi Wahfiuddin, Muhammad Waskita Wijaya, Ananda Candra Widura Imam Mustopo, Widura Imam Widya, Yeney Wiyono, Joko Woro Riyadina Yayuk Totallia Yeney Widya Prihatiningtias Yuyut Krisdiantoro Zaki Baridwan

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