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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) The International Journal of Accounting and Business Society Journal of Accounting and Investment EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis 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 Inkubis: Jurnal Ekonomi dan Bisnis Journal of Artificial Intelligence and Digital Business Jurnal Multidisiplin West Science Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Ekuitas Jurnal Pnedidikan Ekonomi Jurnal Ilmiah Administrasi Publik
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 Energy Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Transportation Other

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Determinants of Regional Fiscal Independence of Local Governments in Ciayumajakuning: A Panel Data Analysis of Local Tax, GRDP, Transparency, and Intergovernmental Transfers Rifki Fata Ladid; Gugus Irianto; Putu Prima Wulandari
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 2 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i2.273

Abstract

Background: Regional fiscal independence in the Ciayumajakuning region remained critically low, as local governments continued to rely heavily on intergovernmental transfers rather than locally generated revenue, severely constraining their capacity for autonomous regional development. Objective: This study aimed to determine the effects of local tax revenue, Gross Regional Domestic Product (GRDP), transparency and accountability, and intergovernmental transfers on regional fiscal independence. Methods: This study employed a quantitative approach using panel data regression based on secondary data obtained from regional financial statements and government statistics. Results: Local tax revenue and GRDP had positive and significant effects on fiscal independence, while intergovernmental transfers had a negative and significant effect. Transparency and accountability had no statistically significant effect on fiscal independence. Conclusion: Strengthening regional fiscal autonomy requires a more balanced composition of local revenue sources and reduced dependence on transfer funds, supported by the substantive implementation of governance practices to improve local government performance.
The perception of the practitioners and students towards the subject of forensic accounting and fraud examination Septarina Prita Dania Sofianti; Unti Ludigdo; Gugus Irianto
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? Melinda Ibrahim; Unti Ludigdo; Gugus Irianto
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 Chaeranti Muldayani Dewi; Gugus Irianto; 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.
DETERMINAN PENGUNGKAPAN INFORMASI LINGKUNGAN PERUSAHAAN DI ASIA: A SYSTEMATIC LITERATURE REVIEW Dona Sherli Rosebelina; Gugus Irianto
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/fg5mh148

Abstract

Isu keberlanjutan dan perubahan iklim telah mendorong meningkatnya perhatian terhadap praktik pengungkapan informasi lingkungan oleh perusahaan, khususnya di kawasan Asia. Penelitian ini bertujuan untuk mengkaji perkembangan topik dan faktor-faktor yang memengaruhi pengungkapan informasi lingkungan perusahaan di Asia melalui pendekatan Systematic Literature Review (SLR) terhadap artikel- artikel pada database ScienceDirect terindeks Scopus yang diterbitkan pada periode 2022–2024. Dari proses seleksi yang dilakukan, sebanyak 16 artikel dianalisis secara mendalam menggunakan metode analisis konten dan bibliometrik. Hasil penelitian menemukan delapan topik-topik terbaru yang paling dominan dalam kajian pengungkapan informasi lingkungan. Hasil dari penelitian ini mengidentifikasi dua kelompok utama determinan pengungkapan, yaitu business driver (ukuran dan kinerja perusahaan, kualitas manajemen, serta strategi hijau) dan institutional driver (regulasi pemerintah, tekanan stakeholder, pengaruh sejawat, kepemilikan dan operasional, serta ketersediaan teknologi informasi). Hasil ini menegaskan bahwa pengungkapan informasi lingkungan perusahaan tidak hanya dipengaruhi oleh kondisi internal perusahaan, tetapi juga oleh dinamika eksternal yang kompleks. Studi ini memberikan kontribusi penting bagi pengambil kebijakan, manajemen perusahaan, dan akademisi dalam memahami arah kebijakan dan strategi yang dapat mendorong transparansi dan akuntabilitas lingkungan di Asia.
Bibliometric Analysis Of The Development Of Digital Systems, Applications, And Products In Data Processing (SAP) During The 2018–2024 Period Nadia Fahima; Gugus Irianto
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 3 (2026): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i3.11559

Abstract

This study aims to map the development of research on Systems, Applications, and Products in Data Processing (SAP) during the 2018–2024 period using a bibliometric approach. Research data were collected from the Scopus database through a literature selection process based on the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines, resulting in 316 publications that met the inclusion criteria. Publication metadata were analyzed using VOSviewer through co-occurrence, overlay visualization, density visualization, and co-authorship network analyses to identify publication trends, thematic developments, and scientific collaboration patterns. The findings indicate that SAP-related publications remained relatively stable with moderate fluctuations, increasing from 42 publications in 2018 to a peak of 53 publications in 2022. The keyword network structure highlights SAP, Enterprise Resource Planning (ERP), and enterprise systems as core themes interconnected with digital transformation, cloud computing, process mining, artificial intelligence, machine learning, and SAP S/4HANA. Temporal analysis reveals a shift in research focus from conventional ERP implementation toward the development of enterprise systems increasingly integrated with digital technologies and data-driven capabilities. Furthermore, the co-authorship analysis demonstrates the emergence of international collaboration networks involving researchers from various countries in advancing SAP-related studies. Overall, the results provide a comprehensive overview of the evolution of SAP research and identify promising directions for future studies in the era of digital transformation.
Co-Authors . 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 Blegur, Ronal Briando, Bobby Chaeranti Muldayani Dewi Chyntia Wibowo DEDI MULAWARMAN Dewi Syahrina Dian Purnamasari Didied P. Affandy Dini Kartikasari Dion Yanuarmawan Dona Sherli Rosebelina 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 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 Fahima Nadia Fajriana Nasution, Nursanita Natawibawa, I Wayan Yeremia Natawibawa, I Wayan Yeremia Natawibawa, I Wayan Yeremia Nauval, Muhammad Nia Nur Safitri Noval Adib 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 Rifki Fata Ladid Rima Novi Kartikasari Rima Novi Kartikasari Rima Novi Kartikasari Roekhudin, Roekhudin Rosidi Rosidi - 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 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 Wulandari, Sarah Ayu 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