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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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An Evaluation of Internal Control System for Fraud Prevention (Case Study at PT Erda Indah) Ridho, Fahmi; Irianto, Gugus
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research have purpose to evaluate the implementation of internal control system at PT Erda Indah for fraud prevention. The data analysis method which was used is qualitative descriptive analysis with a case study approach. The analysis was performed by describing or depicting factual condition of research object to find out and to analysis fraud problem which was faced by research object. Then an alternative and suggestion were given to solve the problem. The analysis was performed based on standard Committee Of Sponsoring Organization (COSO), control environment, risk assessment, information and communication, control activities, and monitoring analysis. This analysis result showed that the element of control activities  and monitoring elements still have a weakness in applied, while elements of the control environment, risk assessment  elements, and the elements of information  and communication has been good in applied . Key word: internal control system, fraud, fraud prevention
ANALISIS PENGARUH DIMENSI FRAUD DIAMOND TERHADAP PERILAKU KECURANGAN AKADEMIK MAHASISWA (Studi Kasus pada Mahasiswa S1 Jurusan Akuntansi Perguruan Tinggi Negeri Kota Malang) Satya Prawira, I Dewa Made; Irianto, Gugus
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aimed at examining the factors that influence students’ academic fraud behavior by using fraud diamond dimensions which consisted of pressure, opportunity, rationalization, and capability. This study used a mixed method with concurrent triangulation model to combine the quantitative and qualitative methods together, both during the data collection and data analysis. The samples of this study were 120 students and 5 informants from the undergraduate (S1) students majoring in accounting since 2011 who were active in the even semester in the academic year of 2014/2015 at the University of Brawijaya, the State University of Malang, and the State Islamic University of Maulana Malik Ibrahim Malang. This study found an evidence that the students’ academic fraud behavior was determined by fraud diamond dimensions. This study also explained why and how the students performed the academic fraud behavior, so that it could be an input to the relevant institutions to minimize the academic fraud behavior done by the students. Keyword :       academic fraud behavior, pressure, opportunity, rationalization, and capability.
THE IMPLEMENTATION OF CORPORATE SOCIAL RESPONSIBILITY AT PT. INDOFARMA (PERSERO) TBK. Utami, Tia Hesti; Irianto, Gugus
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The purpose of this study was to describe the implementation of social responsibility program (Corporate Social Responsibility / CSR) in PT. Indofarma (Persero) Tbk. In accordance with its objectives, a qualitative descriptive approach used in this study. The results showed that refers to the categorization according to Kotler and Lee (2005), there are six alternative CSR program that can be selected by considering the company's corporate objectives, types of programs, the potential  benefits to  be gained,  as well as the  stages of activity.  Then this type of social responsibility applied by PT. Indofarma is a type of corporate philanthropy. CSR with this category implies that the company contributes to the direct free (charity) in the form of cas h grants, donations and the like. Actions of the company to give back to the community some of their wealth as an expression of gratitude for the contribution of the community. Advantages that can  be  obtained  from  the  Corporate  Philanthropy  program  is  to  increase  the  company's reputation, strengthen the company's future through the creation of a good image in the eyes of the public as well as to give effect to the settlement of social problems in local communities.   Key Words:   Corporate   Social   Responsibility   (CSR),   Implementation,   PT.   Indofarma, Philanthropy  
IMPLEMENTATION OF CORPORATE SOCIAL RESPONSIBILITY IN PT. TIMAH (PERSERO) TBK, Paripurna, Khalistia Andina; Irianto, Gugus
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aimed to describe the practice of implementation of Corporate Social Responsibility at PT. Timah (Persero) Tbk. This research is a qualitative descriptive study analysing a case in a company (single case study). Secondary data from the company's annual report documents used in this study. The results showed that, PT. Timah implement social responsibility in three aspects, each of the environmental, social, and economic. For the environmental aspects, the company implemented an environmental monitoring program, and environmental management programs. In the social aspect provide educational facilities, health facilities, and religious facilities. In the aspect of welfare is to support the social life include support for: public facilities and infrastructure, improvement of social welfare and disaster relief. For the economy, companies implement a partnership program in the form of loans (revolving fund).  Keywords:     Corporate Social Responsibility, PT. Timah, Tbk., enviromental, social, welfare, economy.
IDENTIFIKASI POTENSI TINDAKAN FRAUD DAN PENCEGAHANNYA (Studi Pada Koperasi Kanindo Syariah, Malang) Karim, Azmi; Irianto, Gugus
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Setiap perusahaan menghendaki manajemennya sehat, tidak terkecuali dengan keuangannya.Sebab dengan keadaan itu maka sangat dimungkinkan perusahaan memperoleh keuntungan sebagai tujuan dari beroperasional perusahaan.Namun demikian, pada kenyataannya perusahaan tidak selalu mendapatkan keuntungan, salah satu penyebabnya adalah terjadi tindakan kecurangan (fraud). Penelitian ini bertujuan untuk mengidentifikasi potensi tindakankecurangan (freud) dan pencegahannya pada koperasi KANINDO Syariah, Malang dengan metode penelitian deskriptif kualitatif. Data yang dianalisis berasal dari wawancara dengan narasumber terkait dan dokumen yang diperoleh dari tempat penelitian.Hasil penelitian menunjukkan terdapat 5 temuan potensi tindakan kecurangan pada proses penyimpanan tabungan anggota dan 6 temuan potensi tindakan kecurangan pada proses peminjaman modal pada anggota. Pelaku tindakan kecurangan yang ditemukan lebih banyak dilakukan oleh pihak internal lembaga.Salah satu faktor utama timbulnya kecurangan dikarenakan adanya tekanan keuangan yang dihadapi oleh pelaku tindak kecurangan tersebut. Upaya-upaya yang telah dilakukan oleh koperasi KANINDO Syariah dalam pencegahan tindak kecurangan yang ada yaitu dengan diberlakukannya SOP sebagai panduan aktivitas operasional lembaga serta secara berkala dilakukan audit eksternal. Selain itu juga dilakukan kajian kerohanian islam secara rutin untuk meningkatkan kinerja lembaga dan meningkatkan akhlaqul karimah dalam bekerja dan bermasyarakat. Katakunci: potensi tindakankecurangan (freud), pencegahan kecurangan, koperasi,
Portraying Dr. Soetomo's Thoughts in The Frame of University Social Responsibility Nurhayati; Irianto, Gugus; Rosidi
The International Journal of Accounting and Business Society Vol. 31 No. 1 (2023): 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.2023.31.1.678

Abstract

Purpose - This research aims to understand and explain the concept of University Social Responsibility by Dr. Soetomo University Surabaya. Design/methodology/approach - In the context of research on University Social Responsibilities (USR), it is based on the concept of nationality and peoplehood initiated by Dr. Soetomo. Such a paradigm in the research context is called a constructivist-interpretive paradigm with a qualitative approach. A qualitative approach was chosen to obtain an in-depth picture of the research topic based on qualitative data. Findings - The findings in this study are as follows: First, the concept of University Social Responsibility implemented by Dr. Soetomo University Surabaya is understood as a forum for embodying values that have grown and developed within Dr. Soetomo University. Second, implementing University Social Responsibility based on a people's and national perspective at Dr Soetomo University Surabaya is a series of field practice agendas that students assisting residents measurably and simultaneously carry out. Third, the strategy carried out by Dr. Soetomo University Surabaya in implementing University Social Responsibility for the campus circle community is first to identify the fundamental problems that exist in the community, then consolidate empowerment together with the government, both the Surabaya City Government and the Surabaya city social service. The suggestions resulting from this study are: First, policies related to poverty alleviation, public education, equitable distribution of education, and education for all those driven by the city/district government and the House of Representatives should have synergy with universities or universities that also have similar views on efforts to alleviate poverty and equalize social access. Second, the Surabaya City Government and social services are advised to contribute financially and non-financially to the sustainability of the agenda related to equitable access in the context of fulfilling the fundamental rights of the need for human rights contained in Law Number 39 of 1999 concerning human rights.
Risk Management in Indonesian Local Government: A Literature Study Amirya, Mirna; Irianto, Gugus
Akuntansi: Jurnal Akuntansi Integratif Vol. 10 No. 1 (2024): Volume 10 Nomor 1 April 2024
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v10i1.1601

Abstract

The primary objective of this research is to provide an in-depth understanding of the concept of risk management in Indonesian local governments, specifically focusing on the legal frameworks and cultural aspects surrounding risk awareness. The research employs a literature review methodology, utilizing articles, research journals, and 30 open-access local risk management regulations. Data analysis follows Miles and Huberman's qualitative approach, involving four key phases: data collection, data reduction, data presentation, and conclusion/review. The study reveals that some Indonesian local governments have established legal frameworks for risk management since approximately 2017. Key elements for effective risk management include a culture of risk awareness, robust risk management processes, effective communication and consultation, and sound assessment and reporting practices. The development of a risk-aware culture involves communication of risk understanding across all organizational levels, internalization of risk management in decision-making processes, and the enhancement of a control environment supporting a risk- aware culture. While this research sheds light on the progress of risk management in Indonesian local governments, there may be limitations inherent in the study, such as the scope of literature available and potential variations in local practices. The implication of these findings suggests the need for further research to delve deeper into specific regional contexts and challenges that may impact the effectiveness of risk management.
Pengaruh Corporate Social Responsibility (CSR), Good Corporate Governance (GCG) dan Intellectual Capital Terhadap Nilai Perusahaan Qohar, Muhammad Hafiyyan N; Irianto, Gugus
Jurnal Multidisiplin West Science Vol 3 No 02 (2024): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v3i02.1004

Abstract

Penelitian ini dilaksanakan untuk menguji adanya pengaruh Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), dan Intellectual capital terhadap nilai perusahaan perkebunan kelapa sawit yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018- 2022. Jenis data penelitian adalah data sekunder yang diperoleh melalui website resmi BEI dan website resmi masing-masing perusahaan. Sampel yang digunakan dalam penelitian adalah perusahaan perkebunan kelapa sawit yang ditentukan melalui purposive sampling. Analisis yang digunakan dalam menguji pengaruh antar variabel penelitian adalah regresi linier berganda. Hasil penelitian ini menyatakan bahwa CSR berpengaruh positif terhadap nilai perusahaan, GCG tidak berpengaruh terhadap nilai perusahaan, dan Intellectual capital berpengaruh negatif terhadap nilai perusahaan.
Telaah Literatur Tentang Pengaruh Objektivitas, Independensi, Dan Struktur Audit Terhadap Kinerja Auditor Internal Adiningsih, Fadilla; Irianto, Gugus
Jurnal Multidisiplin West Science Vol 3 No 07 (2024): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v3i07.1285

Abstract

Audit internal memiliki peran krusial dalam memastikan integritas, transparansi, dan akuntabilitas operasi organisasi. Audit internal memiliki beberapa elemen penting diantaranya objektivitas, independensi, serta struktur audit yang memiliki urgensi untuk ditelaah secara mendalam untuk memastikan kinerja audit internal dapat berjalan secara optimal. Adapun riset tentang objektivitas, independensi, dan struktur audit secara empiris telah banyak dilakukan dengan hasil yang bervariasi. Penelitian ini bertujuan memetakan hasil penelitian mengenai pengaruh objektivitas, independensi, dan struktur audit terhadap kinerja auditor internal. Penggunaan metode SLR sendiri didasari fakta bahwa dengan metode ini, peneliti dapat mengidentifikasi kesenjangan pengetahuan, mengevaluasi bukti-bukti secara sistematis, dan membuat keputusan yang didasarkan pada data yang terverifikasi. Berdasarkan Systematic Literature Review (SLR) ditemukan: Pertama, objektivitas auditor memiliki pengaruh positif dan signifikan terhadap kualitas audit internal, di mana auditor dengan tingkat objektivitas tinggi cenderung menghasilkan audit yang lebih berkualitas. Kedua, independensi auditor internal memberikan pengaruh positif terhadap kualitas audit, karena memotivasi auditor untuk mengungkap potensi kecurangan. Ketiga, struktur audit memiliki peran signifikan dalam membentuk kualitas audit, dengan implementasi yang berkualitas memberikan pengaruh positif pada hasil audit. Temuan ini memberikan pemahaman mendalam tentang pentingnya objektivitas, independensi, dan struktur audit dalam meningkatkan kinerja auditor internal. Kesimpulan dari penelitian ini mendukung perlunya perhatian lebih lanjut terhadap peningkatan objektivitas sebagai langkah kunci dalam mencapai audit yang lebih efektif, akuntabel, dan transparan, penguatan independensi auditor, dan pengembangan struktur audit yang berkualitas.
Pengaruh Umur Perusahaan, Ukuran Perusahaan, dan Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility (CSR) Safitri, Nia Nur; Irianto, Gugus
Jurnal Multidisiplin West Science Vol 3 No 09 (2024): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v3i09.1504

Abstract

Penelitian ini dilakukan dengan tujuan untuk memperoleh bukti empiris mengenai pengaruh umur perusahaan, ukuran perusahaan, dan profitabilitas terhadap pengungkapan corporate social responsibility (CSR) berstandar Global Reporting Initiative (GRI) pada perusahaan sektor kesehatan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022. Jenis data penelitian yang digunakan adalah data sekunder yaitu berupa laporan keuangan, laporan tahunan dan laporan keberlanjutan yang diperoleh melalui website BEI dan website resmi masing-masing perusahaan. Sampel yang digunakan dalam penelitian ini adalah perusahaan sektor kesehatan yang ditentukan melalui purposive sampling. Analisis yang digunakan dalam menguji pengaruh antar variabel penelitian menggunakan uji asumsi klasik dan pengujian hipotesis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa umur perusahaan tidak berpengaruh terhadap pengungkapan corporate social responsibility. Ukuran perusahaan dan profitabilitas berpengaruh positif terhadap pengungkapan corporate social responsibility.
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