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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL ECONOMIA EL-MUHASABA Ekuitas: Jurnal Pendidikan Ekonomi Journal of Economics, Business, & Accountancy Ventura Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) Jurnal Ilmiah Administrasi Publik The International Journal of Accounting and Business Society Journal of Accounting and Investment JABE (Journal of Accounting and Business Education) Jurnal Akuntansi dan Pajak Jurnal Kajian Akuntansi IJBE (Integrated Journal of Business and Economics) Jurnal Akuntansi Aktual Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ekonomi & Keuangan Islam Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Assets: Jurnal Akuntansi dan Pendidikan International Journal of Supply Chain Management EKUITAS (Jurnal Ekonomi dan Keuangan) Akuntansi : Jurnal Akuntansi Integratif International Journal of Religious and Cultural Studies The Indonesian Journal of Accounting Research Reviu Akuntansi dan Bisnis Indonesia Jurnal Ilmiah Akuntansi Peradaban Jurnal Pengabdian kepada Masyarakat Nusantara Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam AJAR (Asian Journal of Accounting Research) (e-Journal) Akuntansi Bisnis & Manajemen (ABM) Jurnal Akuntansi dan Keuangan Indonesia International Journal of Accounting & Finance in Asia Pasific Journal of Artificial Intelligence and Digital Business Jurnal Multidisiplin West Science Reviu Akuntansi, Keuangan, dan Sistem Informasi Ekuitas Jurnal Pnedidikan Ekonomi
Gugus Irianto
Fakultas Ekonomi Dan Bisnis Universitas Brawijaya
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Transportation

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The Dilemma Of Financial Accountability Of Student Organizations: A Case Study At The Faculty Of Economics And Business, Brawijaya University Nurcholifah, Siti; Irianto, Gugus; Djamhuri, Ali
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 8, No 2 (2025): June 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v8i2.3955

Abstract

Universities generally have student organizations in the form of Student Activity Units (SAU). The faculty’s budget allocation is used to finance SAU. In addition, SAU management submits to the faculty a Financial Accountability Report (FAR). The faculty expects SAU to use 100% of the budget, ensuring that there will be no budget cuts in the future. It encourages SAU to explore numerous options in order to fully use the funding. The purpose of this study is to determine what, why, and how the financial accountability dilemma of SAU happens at the Faculty of Economics and Business, Brawijaya University. This qualitative research was performed at the Faculty of Economics and Business, Brawijaya University. The interview method was utilized to collect data using a case study approach. In this study, there were five informants: three informants from SAU and 2 others from the faculty. The findings revealed that SAU had a dilemma between presenting an accountable FAR but facing a budget cut the next period or being opportunistic by attempting to make the budget appear to be fully used so that there were no budget cutbacks in the following period. SAU was forced to put in more effort to fully use the budget's realization, notably through FAR manipulation.
Accountability in Smart Cities: A Systematic Review of Principles, Components, Monitoring Mechanisms, Challenges, and Improvement Strategies yudea; Irianto, Gugus; Rusydi, Muhammad Khoiru; Rosidi
The International Journal of Accounting and Business Society Vol. 33 No. 1 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.1.868

Abstract

Purpose — This research analyzes the implementation of accountability in the context of smart cities, focusing on principles, components, monitoring mechanisms, implementation challenges, and improvement strategies. The aim is to understand the implementation of accountability comprehensively, address the research gap regarding integrated accountability frameworks, and provide insights to improve smart city governance through strengthening accountability. Poor accountability in smart city initiatives can lead to significant financial inefficiencies and misallocations of public resources. Design/methodology/approach — The research adopted a systematic literature review approach by searching for articles in six academic databases, including Scopus and Web of Science, using Boolean operators (AND, OR). The study selection process used inclusion and exclusion criteria, followed by data extraction, quality assessment using standardized evaluation criteria, synthesis using NVivo, and reporting according to PRISMA guidelines. Findings — 33 relevant studies were found. The most significant discoveries reveal that accountability principles include transparency, responsibility, justice, and sustainability. Financial dimensions of accountability mechanisms are particularly important in ensuring resource optimization. The main components are transparency, citizen participation, collaboration, data management, and security. Effective monitoring mechanisms were identified, such as technology-based supervision, public participation, and transparency. The findings demonstrate the importance of a comprehensive governance framework and prioritizing accountability. Non-technological factors, such as citizen participation and collaboration, are as important as technological aspects. Practical implications—The research provides specific recommendations for the government to apply the principle of accountability systematically, involve citizens, and utilize technology for transparency and monitoring. These governance frameworks can help mitigate financial risks in smart city projects by ensuring proper resource allocation and preventing mismanagement. The research provides comprehensive insights into smart city accountability. Originality/value — An important finding is the need for a governance framework that prioritizes accountability. Further studies are recommended to explore accountability practices in various contexts, develop practical guidelines, and investigate the role of new technologies in improving smart city accountability. Paper type —Literature Review.
WHISTLEBLOWING INTENTION OF FINANCIAL KEEPERS IN EDUCATION ORGANIZATION Natawibawa, I Wayan Yeremia; Irianto, Gugus; Roekhudin, Roekhudin
Jurnal Aplikasi Manajemen Vol. 17 No. 2 (2019)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2019.017.02.02

Abstract

The objective of this research was to examine the effect of organizational commitment and fraud severity rate on whistleblowing intention of financial keepers in school organization and to understand this relationship through prosocial organizational theory. The research population was 214 persons comprising of 24 principals, 97 vice-principals, 22 school administration heads, 32 treasurers, and 39 financial administration staffs in Public Senior/Vocational/Moslem High Schools in Malang City. Census sampling technique was used. Data were collected with a questionnaire. The return rate was 89.72%, meaning that there are 192 questionnaires returned and filled. Multiple regression instrument was used to analyze the data. The result shows that the unstandardized coefficients rate of organizational commitment is valued at -0.197 with a significance value of -0.002, while that of fraud severity rate is 0.768 with a significance value of 0.000. The conclusion was that organizational commitment has a negative effect on whistleblowing intention, whereas fraud severity rate has a positive effect on whistleblowing intention. It was suggested that the next research should use education organization at another level as a research object. Other variables or theories can be possibly used to create a better model of multiple linear regression.
EXPLORATION OF OBSTACLES FACED BY SUCCESSORS IN THE INTERGENERATIONAL TRANSITION PROCESS OF FAMILY BUSINESS Fuad, Muhammad; Sudarma, Made; Irianto, Gugus
Jurnal Aplikasi Manajemen Vol. 17 No. 1 (2019)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2019.017.01.03

Abstract

One crucial step that must be faced by a family company in maintaining the sustainability of its business is the intergenerational transition process from a predecessor to successors. This study aims to explore the obstacles faced by successors in undergoing the intergenerational transition process of their family business. The study was conducted on small and medium-sized family business in Kota Batu region undergoing the process. Nine successors were chosen purposively as the key informants using a snowball sampling technique. Data collected through in-depth interview, then the researcher reflects it through narrative analysis approach. Based on the results of interpretation identified that three major obstacles faced by successors while undergoing the intergenerational transition process of their family business. To overcome these obstacles, it takes intense communication between the successors and predecessor, as well as among the successors themselves, while undergoing the process.
Fenomenologi Transendental Dalam Transparansi dan Akuntabilitas Performance Based Budgeting Yanuarisa, Yesika; Rosidi, .; Irianto, Gugus
Jurnal Aplikasi Manajemen Vol. 12 No. 2 (2014)
Publisher : Universitas Brawijaya, Indonesia

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

Abstract

This study aims to understand the meaning of transparency and accountability of performancebased budgeting Central Kalimantan provincial government. This study is a qualitative research approach used transcendental phenomenology to uncover the basic meaning of transparency and accountability. The results showed that the meaning of transparency in the performance -based budget includes openness of the budget process by the Central Kalimantan provincial government involving the community with the budget as a policy delivery obligations with willingness is supported by the accessibility of the budget document as an act of open road leads to the documents necessary for the public budget. Central Kalimantan provincial government mandated budget to account for the public in the form of Budget Responsibility Reports Revenue and Expenditure. Accountability interpreted performance based budgeting of the main tasks and functions that constitute performance information in planning performance as the basis for allocation of performance-based budgeting for aid accountability budget contained in the Accountability Document Implementation budget. Evaluation of performance as a result of performance feedback on current and past as a basis and lessons to improve future performance. Performance Accountability Report Preparation Government Agencies as one of the obligations of local government agencies that still need improvement.
The Alternative Methods of Recording, Recognizing, and Reporting Tether (Usdt) Crypto Assets Based on Ifrs Standards Lolang, Vito Sahaya Immanuel; Irianto, Gugus
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 1 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.1.493

Abstract

This study aims to identify the most relevant alternative accounting treatment for the recording, recognising, and reporting the cryptocurrency, Tether (USDT), a fiat-backed stablecoin, by IFRS standards. The research method utilised is a literature review of relevant articles published between 2018 and 2024, obtained through Google Scholar, which were subsequently analysed. The findings suggest that the most suitable approach for the recording, recognition, and reporting of the cryptocurrency, Tether (USDT), is through the application of IFRS IAS 2 about inventory. Dance to IAS 2 (PSAK 14).
Peningkatan Peran Auditor Badan Pengawasan Keuangan Dan Pembangunan Dalam Penguatan Sistem Pengendalian Intern Pemerintah Irianto, Gugus; Amirya, Mirna; Nabiilah, Amanda Salmaa; Purwanto, Danu Putra; Putri, Rasheila Azizah; Faizah, Uswatun; Nurshadrina, Qonita Amalia; Jaya, Aditya Perdana Ardine
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 1.1 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) SPECIAL ISSUE
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i1.1.4635

Abstract

Sistem Pengendalian Intern Pemerintah (SPIP) adalah hal penting yang diperlukan dalam menjalankan aktivitas roda organisasi. SPIP yang andal, transparan, akuntabel serta mematuhi ketentuan yang ada akan menghasilkan laporan pertanggungjawaban yang baik. Pemerintah daerah dalam hal pelaksanaan SPIP dapat berkonsultasi atau mendapatkan bimbingan atau pembinaan dari badan pengawas yaitu Badan Pengawasan Keuangan dan Pembangunan (BPKP) yang ada di provinsi daerah tersebut. Pengabdian dalam bentuk seminar ini bertujuan untuk meningkatkan pengetahuan auditor BPKP tentang perannya dalam penguatan SPIP. Melalui pendekatan penelitian tindakan, seminar ini berfokus pada upaya memperbaiki dan meningkatkan kinerja auditor BPKP dalam penguatan SPIP khususnya mengevaluasi efektivitas pengendalian internal, memberikan rekomendasi perbaikan, dan memastikan kepatuhan terhadap peraturan yang berlaku. Metode analisis deskriptif digunakan untuk mengetahui pemahaman auditor BPKP tentang peran auditor BPKP dan implementasinya. Pelaksanaan kegiatan seminar terdiri dari beberapa tahap yaitu tahap perencanaan, pelaksanaan, dan evaluasi kegiatan. Kegiatan pelatihan kepada 22 auditor BPKP tahun 2024 ini telah berjalan dengan sukses dan lancar. Hasil evaluasi kegiatan menunjukkan bahwa terjadi peningkatan pemahaman peserta tentang audit internal, tantangan yang dihadapi, dan strategi untuk meningkatkan efektivitas audit internal di masa depan.
The perception of the practitioners and students towards the subject of forensic accounting and fraud examination Dania Sofianti, Septarina Prita; Ludigdo, Unti; Irianto, Gugus
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 2 (2014): August 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i2.310

Abstract

This research aims to analyze the insight of practitioners, academicians, and accounting students toward forensic accounting and fraud examination course as if integrating into accounting curriculum. It also analyzes the difference of practitioners, academicians and accounting students insight’s regarding demand, interest, career, obstacles, benefits and topics of forensic accounting and fraud examination as if integrating into accounting curriculum. The results indicate that practitioners, academicians and accounting students are encouraging forensic accounting and fraud examination course should be integrated into accounting curriculum. It also indicate that there were some significant differences exist regarding demand, interest, career, obstacles, beneficial and topics of forensic accounting and fraud examination (FAFE). The results are useful for universities that consider integrating forensic accounting and fraud examination course into accounting curriculum, hence redesign their forensic accounting and fraud examination course that relevant with Indonesian’s necessitate.
The exploration of professionalism understanding of accounting educators? Ibrahim, Melinda; Ludigdo, Unti; Irianto, Gugus
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 2 (2015): August - November 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i2.452

Abstract

This study aimed to explore professionalism understanding of accounting educators’ perspective. Professionalism is an implementable concept as a basic of self quality development in each profession. This study was conducted at Universitas Lestari, one of the private universities in the Province of Gorontalo. The paradigm employed in this study is the interpretative paradigm in which Husserl’s Transcendental Phenomenology is applied to the approach. Based on the result of the study, there are three dimensions of professionalism found, namely professionalism as academic responsibility, professionalism as social responsibility, and professionalism as spiritual responsibility. Professionalism as academic responsibility is the initial dimension which is seen in the implementation of three services of university, the balance of rights and obligations, the observance of rules, and commitments. Professionalism as social responsibility is the second dimension which is committed in the trust and exemplary attitudes. Professionalism as spiritual responsibility is the highest dimension materialized in the faith in which work is considered as worship.
The effect of budgetary participation on the performance of officials with locus of control, job satisfaction, and relevant job information as mediating variables: An empirical study at regional work unit (SKPD) in Palu Dewi, Chaeranti Muldayani; Irianto, Gugus; -, Rosidi
Journal of Economics, Business, and Accountancy Ventura Vol. 19 No. 1 (2016): April - July 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i1.536

Abstract

The objective of this study is to analyze the effect of budgetary participation on the performance of the officials of Regional Work Units (SKPD) with locus of control, job satisfaction, and relevant job information as mediating variables. The study was done on SKPD in Palu by survey using questionnaires. The sample consists of 40 people selected by using purposive sampling technique. Data were analyzed using multiple regressions and moderating regression analysis (MRA). The results show that budgetary participation significantly affects the performance of the SKPD in Palu. Locus of control (LoC) as a moderating variable does not strengthen the effect of budgetary participation on the performance of officials. Job satisfaction can mod-erate the effect of budgetary participation on the performance of officials. The results also reveal that relevant job information can moderate the performance of SKPD in Palu. Thus, this study proves that budgetary participation supported by job satisfac-tion and relevant job information can build the performance of SKPD in Palu.
Co-Authors -, rosidi . Rosidi . Rosidi Abdarahman M. Kalifa Abdullah, Azizah Achdiar Redy Setiawan Achdiar Redy Setiawan Adiningsih, Fadilla Agustina Christina Patty Agustina Christina Patty Aji Dedi Mulawarman Akhmad Riduwan Ali Djamhuri Alifa Yulinar Priyanti Alimuddin Alimuddin Amrizal Imawan Amrullah, M. Mukhlis Andi Mirdah Anjang Pranata Anna Yulifah Annisa Fitriana Ardy Fariyansyah Ari Kamayanti Astri Dyastiarini Aviani Widyastuti Bambang Subroto Briando, Bobby Chaeranti Muldayani Dewi Chyntia Wibowo DEDI MULAWARMAN Dewi Syahrina Dewi, Chaeranti Muldayani Dian Purnamasari Didied P. Affandy Dion Yanuarmawan Endah Suwarni Fadilla Adiningsih Fahmi Ridho Faizah, Uswatun Fajriana, Nadia Febiani, Ismi Fransiska Iing Mariandini Grahita Chandrarin GRAHITA CHANDRARIN Hafit, Muhamad I Dewa Made Satya Prawira I Wayan Yeremia Natawibawa Ismi Febiani Iwan Triyuwono Jaya, Aditya Perdana Ardine Karim, Azmi Khairul Shaleh Khalistia Andina Paripurna Krist Setyo Yulianto Kristin Rosalina Laksono Trisnantoro Lalu Roby Rajafi Lilik Purwanti Lolang, Vito Sahaya Immanuel M Achsin M. Achsin Made Sudarma Melinda Ibrahim Meryana Rizky Ananda Mirna Amirya Mohamad Khoiru Rusydi Mohamed, Nafsiah Mohammad Achsin Mohammad Achsin Mudinillah, Adam Mudrifah, Mudrifah Muhamad Ali Embi Muhammad Fuad Muhammad Hafiyyan N Qohar Muhammad Nauval Muhammad Reza Ar Rizky Madjid Muhammad Rusydi H. Nabiilah, Amanda Salmaa Nadia Fajriana Nasution, Nursanita Natawibawa, I Wayan Yeremia Natawibawa, I Wayan Yeremia Natawibawa, I Wayan Yeremia Nauval, Muhammad Nia Nur Safitri Noval Adib Nurcholifah, Siti Nurhayati Nurkholis Hamidi Nurlita Novianti Nurshadrina, Qonita Amalia Nurul Farida Paripurna, Khalistia Andina Parno Suwito, Triyanto Permatasari, Henita Purwanto, Danu Putra Putri, Rasheila Azizah Putriaji, Hasya Salsabila Putu Prima Wulandari Qohar, Muhammad Hafiyyan N Qurrota A’yuni Qurrota A’yuni Rahmalia Nursani Rakhmatullah, Hans Wakhida Rama Andika Thio Rahman Renzy Permata Sari Ridho, Fahmi Rima Novi Kartikasari Rima Novi Kartikasari Rima Novi Kartikasari Roekhudin, Roekhudin Rosebelina, Dona Sherli Rosidi Rosidi - Rosidi . Ruri Octari Dinata Safitri, Nia Nur salmah, st Salsabila, Jihan Zahroh Salsabila, Nadiyah Putri Sari, Renzy Permata Satya Prawira, I Dewa Made Septarina Prita Dania Sofianti Septarina Prita Dania Sofianti Silviana Putriandini Silviana Putriandini Siti Amerieska syah, Rudhian Theresia Mentari Tia Hesti Utami Tia Hesti Utami, Tia Hesti Unti Ludigdo Unti Ludigdo Unti Ludigdo Unti Ludigdo Unti, Ludigdo Wulandari, Anis Wuryan Andayani Yeney Widha Prihatiningtias Yeney Widya Prihatiningtias Yeney Widya Prihatiningtyas Yesika Yanuarisa Yesika Yanuarisa Yohan Bakhtiar Yudea Yudha Rubi Riyanti Yuki Firmanto Yuliati Yuliati Zaki Baridwan