Article Per Year (5 Year)
p-Index From 2020 - 2025
5.416
P-Index
This Author published in this journals
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
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
Claim Missing Document
Check
Articles

Found 96 Documents
Search

 4   5   6   7   8 
PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP OPINI AUDIT GOING CONCERN MELALUI KUALITAS AUDIT (STUDI EMPIRIS PADA KANTOR AKUTAN PUBLIK DI JAWA TIMUR) ONIZ ULFA PERMATA; SUTRISNO SUTRISNO; IMAM SUBEKTI
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 3, No 2: Juli 2012
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (117.71 KB) | DOI: 10.18860/em.v3i2.2336

Abstract

Abtract This study examined the effect of the competence and independence of the auditor's going-concern opinions through quality audits. Tests conducted on 109 auditors who worked on the public accounting firm in East Java. Proxied competence level of education, training and experience, and professional education, while independence is proxied relationships with clients, the pressure from the client, the amount of non-audit services and feesThe results showed the level of education, training and experience, professional education, relationships with clients and pressure from clients positive influence going concern audit opinion, while the non-audit services and the amount of the fee has no effect. The level of education, training and experience, the pressure from clients and non-audit services positive effect on audit quality, while professional education, relationships with clients and the amount of the fee has no effect. The results also showed a positive effect on the quality of audit opinions going concern, but it can only mediate audit quality education, training and experience, and the pressure from the client to the going-concern audit opinion. Based on these results it can be concluded that the competence, independence and audit quality is a determinant of the going concern opinions.   Keywords: Competence auditor, auditor independence, audit quality, going concern opinions.
Pyramid of Structure, Pengungkapan Transaksi Pihak Berelasi, dan Tata Kelola Perusahan : Indikasi Ekspropriasi Fadli Fendi Malawat; Sutrisno Sutrisno; Imam Subekti
Jurnal Ekonomi Modernisasi Vol. 14 No. 1 (2018): Februari
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (539.011 KB) | DOI: 10.21067/jem.v14i1.2377

Abstract

The objective of this study is to analyze the effect of company’s ownership through pyramid structure, and related party transaction disclousure, on expropriation practices, with corporate governance as moderating variable. Analytical technique used is hierarchical regression analysis for testing hypotheses developed in this study. Research population is a manufacturing company listed in Indonesia Stock Exchange (IDX) during years 2014-2016, and the sample is selected using purposive sampling method. The results of this study fails to prove effect of company’s ownership through pyramid structure, and related party transaction disclousure on expropriation practices. Furthermore, this study indicates the corporate governance can to increase the level of related party transactions disclosure, but has not been to reduce the expropriation practices caused by company’s ownership through pyramid structure. This study contributes to the theory of agency type II which discusses conflict of interest between controlling and non-controlling shareholders, and especially the problem of information asymmetry, which can be minimized by the role of corporate governance.
PENGARUH AUDIT DELAY TERHADAP PERILAKU INVESTOR DENGAN KETEPATAN PENYAMPAIAN LAPORAN KEUANGAN SEBAGAI VARIABEL MEDIASI Prima Ramdani Ariesty; Unti Ludigdo; Imam Subekti
Profit: Jurnal Adminsitrasi Bisnis Vol. 8 No. 1 (2014): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (121.983 KB)

Abstract

The purpose of this study was to determine the effect of audit delay on investor behavior as well as moderating influences the audit opinion and the audit delay timely submission of financial reports . The population in this study are all companies listed on the Indonesia Stock Exchange in 2010-2012 . Selection of the study period because empirical evidence shows that in the period of 2010-2012 there are many investors who sell its stake because the company is not in the timely submission of financial reports to the Capital Markets Authority. Objects in this study is that investor behavior is measured using two analysis are trading volume activity and abnormal returns . The results of the study provide evidence that first , there is insignificant influence on the behavior of audit delay investors through timely submission of financial reports. Second, strengthen the relationship between the audit opinion and the audit delay timely submission of financial reports. Third , there is a positive influence on the relationship between audit opinion on the behavior of investors. Keywords : Investor Behavior, Timeliness, Audit Delay and Audit Opinion .   Tujuan penelitian ini adalah untuk mengetahui pengaruh audit delay terhadap perilaku investor serta pengaruh moderasi opini audit terhadap audit delay dan ketepatan waktu penyampaian laporan keuangan. Populasi pada penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2010-2012. Pemilihan periode penelitian tersebut karena bukti empiris menunjukkan bahwa pada rentang waktu tahun 2010-2012 masih terdapat banyak investor yang menjual kepemilikan sahamnya karena perusahaan yang tidak tepat waktu dalam penyampaian laporan keuangannya kepada Otoritas Pasar Modal. Obyek pada penelitian ini merupakan perilaku investor yang diukur menggunakan dua analisa yaitu trading volume activity dan abnormal return. Hasil penelitian memberikan bukti bahwa pertama, tidak terdapat pengaruh signifikan audit delay terhadap perilaku investor melalui ketepatan waktu penyampaian laporan keuangan. Kedua, opini audit memperkuat hubungan antara audit delay dan ketepatan waktu penyampaian laporan keuangan. Ketiga, terdapat pengaruh positif terhadap hubungan antara opini audit terhadap perilaku investor. Kata kunci: Perilaku Investor, Ketepatan Waktu, Audit Delay dan Opini Audit.
Perceived Usefulness, Perceived Ease of Use, Facilitating Condition, Social Influence, and Personal Innovativeness of Accounting Students Cloud Computing Adoption Kholilah Kholilah; Hisky Ryan Kawulur; Imam Subekti
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 5, No 2 (2022): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2022
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v5i2.257

Abstract

This study aims to test the influence of perceived usefulness, perceived ease of use, facilitating condition, social influence, and personal innovativeness in cloud computing adoption. This research is important because of the high demands of understanding student technology which can be started by adopting cloud computing in learning. Students can use cloud computing to share information, assignments, and work that can be accessed with various devices. This research was conducted on students at two state universities in Indonesia. The study used SEM in the analysis process. This research was conducted on students at two state universities in Indonesia. The results of questionnaire to 126 students indicate that the intention to use the cloud is determined by the perceived ease of use and facilitating condition. Three other variables used, perceived usefulness, social influence, and personal innovativeness were not shown to have an effect on cloud computing adoption intentions. The implication of this research is continuous research related to the use of information systems in learning.
Anteseden Perilaku Penggunaan E-Budgeting: Kasus Sistem Informasi Keuangan Desa di Banyuwangi, Indonesia Dicky Andriyanto; Zaki Baridwan; Imam Subekti
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 2 (2019): September 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.58 KB) | DOI: 10.24815/jdab.v6i2.13938

Abstract

Studi ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh ekspektansi kinerja, ekspektansi usaha, pengaruh sosial, dan kondisi yang memfasilitasi terhadap perilaku penggunaan sistem e-village budgeting di desa. Penelitian ini dilakukan di desa yang masuk ke dalam wilayah kabupaten Bayuwangi, Jawa Timur. Data dikumpulkan melalui kuesioner yang diisi langsung oleh aparatur desa yang mengoperasikan sistem e-village budgeting dalam mengelola dana desa. Metode analisis menggunakan metode analisis kuantitatif dengan menguji data menggunakan alat uji berupa SEM-PLS (Partial Least Square). Bukti empiris yang diperoleh menunjukkan bahwa ekspektansi kinerja, ekspektansi usaha, dan kondisi yang memfasilitasi berpengaruh positif dan signifikan terhadap perilaku penggunaan sistem e-village budgeting oleh aparatur desa dalam pengelolaan dana desa, sedangkan pengaruh sosial tidak memiliki dampak tersebut Studi ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh ekspektansi kinerja, ekspektansi usaha, pengaruh sosial, dan kondisi yang memfasilitasi terhadap perilaku penggunaan sistem e-village budgeting di desa. Penelitian ini dilakukan di desa yang masuk ke dalam wilayah kabupaten Bayuwangi, Jawa Timur. Data dikumpulkan melalui kuesioner yang diisi langsung oleh aparatur desa yang mengoperasikan sistem e-village budgeting dalam mengelola dana desa. Metode analisis menggunakan metode analisis kuantitatif dengan menguji data menggunakan alat uji berupa SEM-PLS (Partial Least Square). Bukti empiris yang diperoleh menunjukkan bahwa ekspektansi kinerja, ekspektansi usaha, dan kondisi yang memfasilitasi berpengaruh positif dan signifikan terhadap perilaku penggunaan sistem e-village budgeting oleh aparatur desa dalam pengelolaan dana desa, sedangkan pengaruh sosial tidak memiliki dampak tersebut.
Revealing Trader's Sustainability in The Lok Baintan’s Floating Market Sirajudin; Iwan Triyuwono; Imam Subekti
The International Journal of Accounting and Business Society Vol. 30 No. 3 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2022.30.3.667

Abstract

Purpose — This paper revealed the trader’s sustainability in Lok Baintan’s floating market using an interpretive paradigm and the religionist phenomenological approach. Design/methodology/approach—A religionist phenomenology approach (which developed Husserl’s transcendental with a religionist paradigm) was used to conduct in-depth interviews and site observation. Some relevant literature was also used to sharpen the maps of findings.  Findings—The result states that Lok Baintan’s floating market is sustainable and supported by religious values. These values became a basic value for traders to survive in. Those traders believe that everything has its own fortune and has been arranged by God. This belief made them keep enlivening and trading along the river in Lok Baintan’s floating market. Practical implications — The belief that God has arranged all beings' fortunes has led traders to give up on the conditions of nature’s environment where they lived. This made them survive and enliven the Lok Baintan’s Floating Market. Originality/value — This paper argues that religious values and beliefs have influenced Banjarese (local people) to keep their simple lives lasting until now.  This is the key to sustainability in the Lok Baintan Floating Market.
Analisis Nilai Tambah Pendidikan dalam Dimensi Mikro dan Makro Lembaga Pendidikan, Perorangan, dan Analisis Nilai Tambah bagi Masyarakat Suaduon, Jogie; Afkari, Sulistiyowati Gandariyah; Subekti, Imam; Parida, Parida; Aziwantoro, Juni; Hasibuan, Lias; Anwar, Kasful
JIIP - Jurnal Ilmiah Ilmu Pendidikan Vol. 5 No. 6 (2022): JIIP (Jurnal Ilmiah Ilmu Pendidikan)
Publisher : STKIP Yapis Dompu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (759.706 KB) | DOI: 10.54371/jiip.v5i6.668

Abstract

Seiring dengan perkembangan zaman yang begitu drastis pada dunia pendidikan yang akan terus memberikan perubahan kepada pola pikir manusia. Pendidikan merupakan sebuah sistem terbuka yang tidak terlepas dari suatu permasalahan, seperti masalah makro yang terjadi secara menyeluruh yang dialami hampir semua lembaga pendidikan pada proses pembelajarannya. Di negara-negara maju, pendidikan selain sebagai aspek konsumtif juga diyakini sebagai investasi modal manusia (human capital investment) dan menjadi “leading sector” atau salah satu sektor utama. Oleh karena perhatian pemerintahnya terhadap pembangunan sektor ini sungguh sungguh, misalnya komitmen politik anggaran sektor Pendidikan tidak kalah dengan sektor lainnya, sehingga keberhasilan investasi pendidikan berkorelasi dengan kemajuan pembangunan makronya. Diperlukan adanya pendidikan multicultural sebagai suatu pendekatan progresif untuk melakukan transformasi pendidikan yang secara menyeluruh membongkar kekurangan dan kegagalan dan praktek-praktek diskriminatif dalam proses pendidikan. Pendidikan multicultural didefinisikan tentang pendidikan keragaman budaya dalam perubahan demografis dan budaya masyarakat tertentu atau dunia secara keseluruhan. Wacana pendidikan sebagai hak mendasar setiap warga negara memang menarik untuk didiskusikan, sebab kenyataannya masih banyak warga negara yang belum dapat menikmati haknya.
The Role of Transformative Communication in Creating a Culture of Innovation Kurnadi Gularso; Imam Subekti
Interdisciplinary Social Studies Vol. 2 No. 7 (2023): Special Issue
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v2i7.441

Abstract

Background: An organization's survival, growth, and competitive advantage depend on its agility or ability to respond quickly and effectively to changes in its internal and external environment. Creating various innovations, including implementing new systems, strategies, and programs, requires creativity to run effectively. An organizational culture that is accommodative to the changes that occur is needed to make this happen. Many studies on communication and its relationship to organizational culture suggest a reciprocal influence between the two. However, the role of transformative communication carried out by leaders in creating an organizational innovation culture has not been widely studied. A research model was developed to explain the relationship between constructs based on an analysis of the employees of a public company in Indonesia. Aim: This study emphasizes the role of transformative communication as a mediator of transformational leadership in achieving organizational innovation culture in the company implementing a new system. Method: Analysis using structural equation modeling with partial least squares estimation was applied. This research contributes to the application of transformative communication more specifically. Findings: The study's findings indicate that transformative communication plays a significant role in mediating the effects of transformational leadership on the development of an organizational innovation culture. This study concludes with some suggestions for potential future research.
The effect of corporate governance on earnings management moderated by political connection Rini Adriani Auliana; Bambang Subroto; Imam Subekti
Journal of Accounting and Investment Vol 24, No 3: September 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i3.17390

Abstract

Research aims: This research aims to prove the effect of independent commissioner performance and audit committee expertise on earnings management to avoid earnings decreases and political connections to strengthen independent commissioner performance and audit committee expertise to limit earnings management.Design/Methodology/Approach: The population was manufacturing firms listed on Indonesian Stock Exchange during 2017-2020. The sampling technique used purposive sampling with a sample of 102 firms for four years or 408 observations. Then, hypothesis testing employed multiple regression analysis and hierarchical regression analysis.Research findings: The results showcased that accrual earnings management and abnormal discretionary expenses were used by managers to avoid decreases in earnings. On the other hand, corporate governance, like audit committee expertise, could be used to limit earnings management. While the political connection could strengthen and weaken the effect of independent commissioner performances in limiting earning management, political connections could not strengthen audit committee expertise in limiting real and accrual earnings management.Theoretical contribution/Originality: This research contributes to the political connection and earning management literature and provides empirical evidence of agency theory, positive accounting theory, prospect theory, and resource dependence theory.Practitioner/Policy implication: This research contributes to investors in determining investment decisions.Research limitation/Implication: The limitation of this research is that independent variables only used two components of corporate governance, i.e., the independent commissioner performances and audit committee expertise, so the level of influence of the independent variables on the dependent was small.
EARNINGS MANAGEMENT FOR BONUS COMPENSATION Isyrohil Muyassaroh; Imam Subekti; Zaki Baridwan
TRIKONOMIKA Vol 20 No 1 (2021): June Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.829 KB) | DOI: 10.23969/trikonomika.v20i1.1635

Abstract

The objectives of this quantitative study are to investigate the practice of earnings management which is proxied by Loan Loss Provision and Loan Loss Allowance and to assess the effect of bonuses on earnings management practices. Using purposive sampling, 102 banks were selected as the sample. The assessment includes one-sample t test and linear regression test. This study finds that banks commit earnings management practices by reducing LLA values and that bonuses negatively influence the practice of earnings management as proxied by LLP.
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