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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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ANALISIS FENOMENA EXPECTATION GAP DAN TANGGUNG JAWAB HUKUM AUDITOR (Studi Pada KAP ”MH & N” di Jakarta) Yuliati, Andi Mirdah, Gugus Irianto,
IQTISHADIA Vol 8, No 2 (2015): IQTISHADIA
Publisher : IQTISHADIA

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Abstract

Tulisan ini menggunakan pendekatan kualitatif untuk mendapatkan pemahaman yang mendalam tentang gambaran dan sikap akuntan publik dan staf profesional mereka dengan fenomena kesenjangan harapan yang terjadi antara akuntan publik dan pengguna laporan keuangan. Pendekatan yang dipergunakan dalam penelitian ini adalah pendekatan positivistik untuk memahami bagaimana persepsi auditor dan pengguna laporan keuangan dengan isu kesenjangan harapan. Dengan menggunakan teori interaksionisme simbolik, diperoleh hasil bahwa ada kekeliruan-kekeliruan yang terjadi antara terutama tentang sikap terhadap hasil laporan keuangan. Klien menganggap akuntan publik dapat mengesahkan laporan keuangan tanpa proses audit. Kekeliruan lain adalah pemegang saham yang tidak memahami laporan audit.       Keyword: Expectacy Gap, interaksionisme simbolik, kewajiban hukum ANALYSIS OF EXPECTATION GAP AND AUDITOR’S LEGAL LIABILITY (Case Study of KAP ”MH & N” in Jakarta)AbstractThis article applies qualitative approach to portray public accountant and the professional staff’s attitude towards expectation gap between the accountant and the users of auditing reports. This article uses positivistic paradigm to understand how auditors’ perspective and the client and expectation gap is. Using interactionism symbolic theory this article shows that there some misunderstanding between auditors and clients about the attitude towards the report. The clients assume that accountant may legalize financial report without doing the process of auditing. Furthermore, some creditors has little information about the result of auditing process.       Keyword :  Expectation Gap,  Simbolic Interacsionism, Audiors’ Legal Liability
Analisis Pengungkapan Laporan Sosial dan Lingkungan dalam Akuntansi Pertanggungjawaban Sosial Perusahaan (Studi pada Bursa Efek Jakarta) Rajafi, Lalu Roby; Irianto, Gugus
TEMA Vol 8, No 1 (2007)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.599 KB) | DOI: 10.18202/tema.v8i1.107

Abstract

This  research is  about  to  analyze  social and environmental disclosure  of industries  in  Indonesia  as part  o f triple  bottom  line reporting in corporate social responsibility accounting with seeing their annual report at year 2005. This research focusses on the analysis of social information disclosure’s form and the analysis of the average differences of disclosure topics among industries groups listed at Jakarta Stock Exchange in the year of 2005. This research uses descriptive method to describe disclosure’s forms applied and the average differences of disclosure topics among industries groups listed at Jakarta Stock Exchange. The annual reports were analyzed using content analysis method with Kruskall Walis’s non-parametric  statistical  test  as  a  tools  to  examine  the  average differences of disclosure topics within these industries groups. Based on the Kruskal Wallis’s non-parametric test conducted, there are some significant differences among company groups in disclose environmental and employment issues, while the disclosure of society issues tend to be illustrated in the same form. Each of this company groups are having a different perception about the disclosure topics they present in their Annual Report.  Consequently,  this  has resulted  a  different  topics  to  be  disclosed:  Agriculture  and Mining emphasize on environtmental issues, Consumer Goods Industry (CGS), Property,  Real  Estate  &  Building  Construction  (PRE&BC),  and Infrastructure,  Utilities  &  Transportation  (IU&T)  are  likely  lean  on employment issues,  while Finance and Trade,  Service & Investment (TSI) emphasize on society issues. This was happened because of the essential differences on company’s activities type, company’s sensitivities, and company’s goals. Key  words: Triple  bottom  line  reporting,  social disclosure, and environmental disclosure
FENOMENOLOGI PRAKTIK TAX PLANNING PADA WAJIB PAJAK BADAN Farida, Nurul; Ludigdo, Unti; Irianto, Gugus
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 5, No 1: Januari 2014
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (115.719 KB) | DOI: 10.18860/em.v5i1.2829

Abstract

Title: [The Phenomenology of Tax Planning Practice by Corporate Taxpayer]This study aims to reveal the meaning of the tax planning practice undertaken by the taxpayer. The meaning excavations carried out not only on the taxpayer, but also carried on the tax consultant. This is done because the tax consultant besides as a taxpayer also serves more than one taxpayer, so the meaning of tax planning practice undertaken by the taxpayer who obtain able much deeper. Transcendental phenomenology research method used in this study to reveal the related phenomena to the reason for the tax payers do tax planning practice. The results found that there are five reasons tax payers do tax planning practice, tax planning is permitted by the Act, the preferred business goals is to maximize the operating profit after taxes, the lack of fairness in taxation, especially in collecting tax, the existing tax system that makes taxpayer less comfortable, and the dualism obligation make taxpayers more likely to run a religious charity than pay taxes.
Analysis of Government Internal Control System on Budget Implementation in Accordance with Government Regulation No 60 of 2008 Hafit, Muhamad; Irianto, Gugus; Purwanti, Lilik
Journal of Accounting and Business Education 2018: JABE: VOL. 2, ISSUE 2, MARCH 2018
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (404.265 KB) | DOI: 10.26675/jabe.v2i2.11227

Abstract

This study aims to analyze the implementation of Government Internal Control System (SPIP) in the implementation of the budget at the Office of National Unity and Politics (Kesbangpol) Batu City with reference to PP No. 60 of 2008. This research is a qualitative research using descriptive approach and case study strategy.The results showed that the implementation of SPIP in the implementation of the budget in Kesbangpol Office still has not run maximally in accordance with PP Number 60 of 2008, this is indicated by the unfulfilled SPIP element as a whole. Among others: 1) No complete job description; 2) no mapping and documentation of risks impeding the implementation of SPIP; 3) there is no review on the performance of Kesbangpol Office; 4) information technology applications that are still not functioning maximally, and 5) Follow up monitoring by APIP that has not been paid attention maximally.
Theory of Reasoned Action sebagai Prediktor Whistleblowing Intention Pengelola Keuangan di Institusi Pendidikan Natawibawa, I Wayan Yeremia; Irianto, Gugus; Roekhudin, Roekhudin
Jurnal Ilmiah Administrasi Publik Vol 4, No 4 (2018): Jurnal Ilmiah Administrasi Publik
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (13.531 KB)

Abstract

Penelitian ini menganalisis persepsi pengelola keuangan dalam lembaga sekolah terhadap tindakan whistleblowing yang berlandaskan pada Theory of Reasoned Action (TRA). Populasi berjumlah 214 orang yang terdiri dari 24 orang kepala sekolah, 97 orang wakil kepala sekolah, 22 orang kepala tata usaha, 32 orang bendahara, dan 39 orang pegawai administrasi keuangan di SMA/SMK/MA Negeri se – Kota Malang. Penelitian ini menggunakan teknik sampling sensus. Pengumpulan data mengunakan kuesioner. Kuesioner yang kembali dan terisi dengan lengkap adalah sebanyak 192 buah. Teknik analisis regresi berganda digunakan dalam penelitian ini. Hasil penelitian menunjukkan bahwa sikap terhadap whistleblowing dan norma subyektif berpengaruh positif terhadap whistleblowing intention.
SELF-EFFICACY AND CONTROLLABILITY AS WHISTLEBLOWING INTENTION PREDICTORS OF FINANCIAL MANAGERS IN EDUCATIONAL INSTITUTIONS Natawibawa, I Wayan Yeremia; Irianto, Gugus; Roekhudin, Roekhudin
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2018: JTAKEN Vol. 4 No. 2 Desember 2018
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v4i2.213

Abstract

Whistleblowing policy is considered as an effective technique in an investigation audit that is useful for the organization to avoid losses due to fraud. However, employees who intend to report fraud encounter ethical dilemma. Whistleblowing is a behavior that respects honesty, but is also a beha-vior that can possibly compromise organizational loyalty. The objective of this research is to analyze factors influencing whistleblowing intention of financial managers in school organization by understanding the action based on decomposed theory of planned behavior (DTPB). Data were collected through questionnaires that were distributed to financial managers of school organizations, particularly principals, vice-principals, administration heads, treasurers, and financial administration employees of public senior high schools, vocational high schools, and Islamic high schools in Malang City. Research population comprised of 214 persons. Response rate was 89.72%, or there were 192 questionnaires that were duly completed. The analysis method employed was multiple regression. Two independent variables were observed in this research, namely self-efficacy and controllability, while only one dependent variable was examined, namely whistleblowing intention. Result of the research shows that self-efficacy and controllability have positive effect on whistleblowing intention, entailing that whistleblowing intention of employees will increase when they possess self-confidence and strong intention to conduct whistleblowing.
ANALISIS FENOMENA EXPECTATION GAP DAN TANGGUNG JAWAB HUKUM AUDITOR (Studi Pada KAP ”MH & N” di Jakarta) Yuliati, Andi Mirdah, Gugus Irianto,
IQTISHADIA Vol 8, No 2 (2015): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v8i2.962

Abstract

Tulisan ini menggunakan pendekatan kualitatif untuk mendapatkan pemahaman yang mendalam tentang gambaran dan sikap akuntan publik dan staf profesional mereka dengan fenomena kesenjangan harapan yang terjadi antara akuntan publik dan pengguna laporan keuangan. Pendekatan yang dipergunakan dalam penelitian ini adalah pendekatan positivistik untuk memahami bagaimana persepsi auditor dan pengguna laporan keuangan dengan isu kesenjangan harapan. Dengan menggunakan teori interaksionisme simbolik, diperoleh hasil bahwa ada kekeliruan-kekeliruan yang terjadi antara terutama tentang sikap terhadap hasil laporan keuangan. Klien menganggap akuntan publik dapat mengesahkan laporan keuangan tanpa proses audit. Kekeliruan lain adalah pemegang saham yang tidak memahami laporan audit.       Keyword: Expectacy Gap, interaksionisme simbolik, kewajiban hukum ANALYSIS OF EXPECTATION GAP AND AUDITOR’S LEGAL LIABILITY (Case Study of KAP ”MH & N” in Jakarta)AbstractThis article applies qualitative approach to portray public accountant and the professional staff’s attitude towards expectation gap between the accountant and the users of auditing reports. This article uses positivistic paradigm to understand how auditors’ perspective and the client and expectation gap is. Using interactionism symbolic theory this article shows that there some misunderstanding between auditors and clients about the attitude towards the report. The clients assume that accountant may legalize financial report without doing the process of auditing. Furthermore, some creditors has little information about the result of auditing process.       Keyword :  Expectation Gap,  Simbolic Interacsionism, Audiors’ Legal Liability
Privatisasi: Kinerja Keuangan dan Distribusi Laba (Analisis Kritis Pada Pt Garuda Indonesia (Persero) Tbk) Widyastuti, Aviani; Irianto, Gugus; Achsin, Mohammad
Jurnal Reviu Akuntansi dan Keuangan Vol 5, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (558.915 KB) | DOI: 10.22219/jrak.v5i1.4990

Abstract

This study aims to analyze the privatization policy of PT Garuda Indonesia (Persero) Tbk. The critical paradigm using the Political Economy of Accounting (PEA) theoretical framework becomes a tool used to describe pre-privatization and post-privatization performance. The results showed that post-privatization Garuda Indonesia’s financial performance tended to decrease. While the distribution of profits (wealth) to employees and shareholders (investors and government) is not done with the maximum. Distribution is only visible to employees and creditors but the increase is not due to the value distributed but it’s because of the increase in the number of employees and the main requirement of Garuda Indonesia related to business expansion.
DETERMINAN EFEKTIVITAS PENERAPAN SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (SAKIP) Febiani, Ismi; Irianto, Gugus; Purwanti, Lilik
Jurnal Reviu Akuntansi dan Keuangan Vol 6, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.036 KB) | DOI: 10.22219/jrak.v6i1.5079

Abstract

The purpose of this study is done to determine the level of work units, central governmentsupport, guidance SAKIP evaluation of implementation, and quality and quantity of humanresources of the effectiveness of the implementation of SAKIP. This research is quantitativeresearch, collected by survey through questionnaires. The sample consisted of employees amountedby 110 respondents. This study sampling technique using non-probability sampling with saturated samples (sampling census). The results showed that the working unit commitment andthe quality and quantity of human resources affect the effectiveness of SAKIP, while the centralgovernment support and evaluation guidelines on the implementation SAKIP have no influenceon the effectiveness of SAKIP.Ke ywords: Effectiveness SAKIP Implementation, Government Agencies Performance Accountability System, Employees
PEMBELAJARAN MATA KULIAH FORENSIC ACCOUNTING DAN FRAUD EXAMINATION (STUDI KASUS PADA JURUSAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS BRAWIJAYA MALANG) syah, Rudhian; Irianto, Gugus
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 1: Semester Ganjil 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk mengetahui proses belajar mengajar mata kuliah Forensic Accounting dan Fraud Examination dan mengapa hanya diwajibkan untuk Konsentrasi Akuntansi Bisnis. Penelitian ini menggunakan metode penelitian kualitatif deskriptif. Informan dalam penelitian ini berasal dari Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya. Hasil penelitian ini menunjukkan bahwa mata kuliah Forensic Accounting dan Fraud Examination khusus Konsentrasi Akuntansi Bisnis diwajibkan karena sementara ini kontennya lebih banyak menyangkut tentang sektor bisnis. Tetapi mahasiswa konsentrasi yang lain juga bisa mengambil mata kuliah ini. Selain itu, ditemukan pula bahwa perkuliahan mata kuliah Forensic Accounting dan Fraud Examination yang diajarkan masih perlu untuk dikembangkan lagi karena bahan literatur masih dari luar Indonesia, selain itu, tidak mudah untuk mengubah 144 sks, dan masih kurangnya praktikum laboratorium mata kuliah Forensic Accounting dan Fraud Examination. Kata kunci: Mata Kuliah Forensic Accounting dan Fraud Examination, belum memadai, dan perlu untuk dikembangkan
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