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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 IQTISHADIA 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 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 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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Evaluasi Atas Penatausahaan Barang Milik Daerah Berdasarkan Peraturan Menteri Dalam Negeri Nomor 47 Tahun 2021 Pada Pemerintah Daerah Kota Malang Salsabila, Jihan Zahroh; Irianto, Gugus
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 2 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.2.407

Abstract

The local governments’ BMD administration transition period, following the issuance of Minister of Home Affairs Regulation (Permendagri) Number 47 of 2021, is subject to problems due to adjustments in its implementation. According to BPK findings, Malang City, among 540 regions that KPK mentions to be required for BMD management monitoring, reportedly has BMD problems in Fiscal Year 2022; thus, the evaluation must prevail for improvement. This study aims to determine whether the Malang City BMD administration is under Permendagri Number 47 of 2021, utilizing a qualitative descriptive method involving data obtained through observation, interviews, and documentation. The results of the study exhibit that the BMD administration of Malang City is under Permendagri Number 47 of 2021 despite a few challenges due to non-optimal human resources performance, namely a large number of recordings of goods that are not accompanied by administrative file evidence, goods recorded are not under budgeting, there are still several SKPDs that have not prioritized the importance of inventory, reporting that is often not on time, SKPD heads who pay less attention or do not prioritize reporting. As such, Malang City BKAD has taken several steps to overcome them by designing SOPs, internal reconciliation, facilitating inventory teams, and conducting socialization. Abstrak Setelah dikeluarkannya Permendagri Nomor 47 Tahun 2021, pemerintah daerah mengalami masa transisi dalam penatausahaan BMD yang rentan terjadi kendala karena penyesuaian dalam penerapannya. KPK juga menyebutkan terdapat lebih dari 540 daerah yang perlu diawasi pengelolaan BMD-nya, termasuk Kota Malang yang memperoleh temuan BPK terkait permasalahan BMD pada Tahun Anggaran 2022. Sehingga perlu dilakukan evaluasi sebagai bahan perbaikan untuk penatausahaan barang milik daerah di masa mendatang. Penelitian ini bertujuan untuk mengetahui apakah penatausahaan BMD yang dilakukan oleh BKAD Kota Malang telah sesuai dengan Permendagri Nomor 47 Tahun 2021. Penelitian ini menggunakan metode deskriptif kualitatif dengan sumber data yang diperoleh melalui observasi, wawancara, dan dokumentasi. Adapun hasil penelitian ini menunjukkan bahwa pelaksanaan penatausahaan BMD di Kota Malang telah sesuai dengan Permendagri Nomor 47 Tahun 2021 namun masih terdapat beberapa kendala yang disebabkan oleh SDM dengan kinerja yang tidak optimal yaitu banyaknya pencatatan barang yang tidak disertai dengan bukti SPJ ataupun BAST, barang yang dicatat tidak sesuai dengan penganggaran, masih terdapat beberapa SKPD yang belum memprioritaskan tentang pentingnya inventarisasi, pelaporan yang seringkali tidak tepat waktu, kepala SKPD yang kurang memperhatikan atau tidak memprioritaskan  pelaporan. Akan tetapi BKAD Kota Malang telah melakukan beberapa upaya untuk mengatasinya berupa pembuatan SOP, rekonsiliasi internal, memfasilitasi tim inventarisasi, hingga melakukan sosialisasi.
Kendala dan Strategi Implementasi Manajemen Risiko di Pemerintah Daerah Indonesia Irianto, Gugus; Amirya, Mirna
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 12 No. 2 (2024)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v12i2.84241

Abstract

Risk management in local governments in Indonesia is currently evolving as part of efforts to realize Good Governance. Risk management aims to minimize the likelihood and impact of risks that may hinder the achievement of organizational goals. This study aims to identify the challenges and strategies for implementing risk management in local governments in Indonesia based on a literature review. Using a literature study method and descriptive analysis, data were obtained from relevant articles and journals accessed through ScienceDirect and Google Scholar, both from national and international databases. The findings of this study reveal that the main challenges include a lack of understanding and awareness of risk management, resource limitations, regulatory misalignment, inadequate data, resistance to change, and lack of leadership support. The proposed strategies include training and education, adequate resource allocation, regulatory harmonization, data optimization, strengthening organizational culture, and increasing leadership commitment. The novelty of this study lies in the comprehensive analysis of the challenges and solutions in implementing risk management in local governments in Indonesia, an area that has not been deeply explored in previous studies.
Implementation of Halal Label as an Intangible Asset on Food and Beverage Business Sustainability Amrullah, M. Mukhlis; Irianto, Gugus; Adib, Noval
Jurnal Aplikasi Manajemen Vol. 22 No. 3 (2024)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2024.022.03.04

Abstract

The majority of the Indonesian population adheres to Islam, and of course, halal food is the most sought-after. Halal labels are increasingly considered important in business due to their positive influence on consumer awareness and the demand for halal products. This study aims to understand how UB Coffee's management interprets the Halal Label as an asset and its implications for business sustainability. This research employs a qualitative method with a case study approach involving UB Coffee's management as the population. Key managers were selected as the sample using purposive sampling, and the data were analyzed descriptively. The results indicate that UB Coffee's management views the Halal Label as valuable and a source of pride, supporting UB Coffee's educational function as part of the educational institution UB and interpreting it as a shared value and commitment. However, UB Coffee has not yet recognized the Halal Label as an asset in its accounting system. The Halal Label has the potential to sustain UB Coffee's business due to the increasing trend of a halal lifestyle. The implications of this study highlight the importance of formally recognizing the Halal Label as an asset to strengthen UB Coffee's long-term business strategy.
The Divestment of PT Semen Gresik (Persero) Tbk.: Evidence and Implications Irianto, Gugus
Jurnal Aplikasi Manajemen Vol. 9 No. 4 (2011)
Publisher : Universitas Brawijaya, Indonesia

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

Abstract

The privatisation of PT Semen Gresik (Persero) Tbk., a state-owned enterprise which operates in the cement industry, had gradually been done. The divestment raised a variety of issues beyond efficiency and financial performance of the company, such as the hegemonic nature of MNCs, justice and fairness, job security, as well as the economic sovereignty. These, in turn, lead to the necessity of developing theoretical perpective which incorporates a variety of aspects in the privatisation enquiry.
VALUE CHAINS AND ILLICIT FINANCIAL FLOWS FROM TRADE MISINVOICING: INDONESIA-SINGAPORE Rusydi, Mohamad Khoiru; Irianto, Gugus; Achsin, M.
Jurnal Aplikasi Manajemen Vol. 21 No. 2 (2023)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2023.021.02.16

Abstract

This study aimed to analyze the potential for illicit financial flows with the practice of misinvoicing the impact of differences in recording the value of exports and imports of Indonesia and Singapore, as well as calculating the potential loss of state revenue from the tax sector of the trade balance disparity in Indonesia and Singapore. This research is a type of quantitative research. The data source is secondary data collected from the Indonesia-Singapore trade balance in 2016-2020 with a sample of 20 leading Indonesian export commodities to Singapore. Data analysis focuses on estimating the size of illicit financial flows and the potential loss of state revenue. The trade misinvoicing scenario is under-invoicing exports and over-invoicing exports. Meanwhile, the focus is on under-invoicing exports for calculating the potential lost state revenue. This study has found that from the 20 commodities traded between Indonesia and Singapore, there was a difference between over-invoicing and under-invoicing of US$.830 million, which means that illicit financial flows from Indonesia to Singapore have reached US$830 million from trade misinvoicing practices from Indonesia 2016 to 2020. Meanwhile, the potential loss of state revenue from the tax sector due to under-invoicing exports in the 5 (year) 2016-2020 period is around US$563 million. This potential loss results from Income Shifting by exporting companies to Singapore.
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.
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 Hidayatun Muharromah, Isnaini I Dewa Made Satya Prawira I Wayan Yeremia Natawibawa Ismi Febiani Iwan Triyuwono Jaya, Aditya Perdana Ardine Karim, Azmi Khairul Shaleh Khalistia Andina Paripurna 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 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