Article Per Year (5 Year)
p-Index From 2021 - 2026
4.187
P-Index
This Author published in this journals
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 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 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

Published : 123 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 123 Documents
Search

 1   2   3   4   5 
TA’AWUN PATTERN OF GOVERNANCE OF HAJJ FUNDS IN THE MINISTRY OF RELIGION OF THE REPUBLIC OF INDONESIA Nasution, Nursanita; Unti, Ludigdo; Gugus, Irianto; Zaki, Baridwan
The International Journal of Accounting and Business Society Vol 27, No 1 (2019): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2019.27.1.3

Abstract

The purpose of this study is to understand how the practice of Hajj fund management in the Ministry of Religion of the Republic of Indonesia (Kemenag RI), especially in the Sub directorate of Hajj Implementation Services (BPIH). The hajj fund was questioned by the community because of the lack of clarity in its management and indications of fraud and it was proven by the arrest of the Minister of Religion as the mandate holder of the Hajj fund in the Indonesian Ministry of Religion in 2006 for violating Law No.31 of 1999. Reform of governance of Hajj funds has not shown significant results.            This study uses an interpretive method, specifically an ethnometodology approach to reveal the daily ways in which actors in subdir BPIH in the Indonesian Ministry of Religion run or initiate their culture (Garfinkel, 1967). The data used are the results of interviews and observations.             This study found a pattern of ta'awun in the governance of the utilization of Hajj funds. The utilization of the Hajj fund is permitted by the MUI fatwa, but the pilgrims do not get a return because it is not difficult to reach the large and wide number of pilgrims in Indonesia. But the advancement of information technology with the existence of virtual accounts helps the Ministry of Religion in promoting transparency. The funds used to finance the organization of the Hajj (BPIH) are from direct costs and indirect costs. The use of this term only applies to the Ministry of Religion which is different from the understanding of accounting. Direct cost is funds deposited by pilgrims while indirect costs are funds from the optimization of deposit funds and efficient hajj. In practice the money paid by pilgrims at the beginning of registration is only to get a seat, in the year of their departure the direct cost of the amount of the BPIH for the year of departure determined by the Ministry of Religion and the House of Representatives must be paid off. In the operational implementation of the pilgrimage the lack of funds using indirect cost funds is the result of optimizing the hajj funds collected by the Ministry of Religion both from the deposit of unregistered pilgrims and the results of the efficiency of the previous year's hajj funds. Actors in subdir BPIH as Hajj fund managers agreed to understand that the use of indirect funds is indeed very much needed and is a subsidy to the form of ta'awun or help each other to help fellow prospective pilgrims.
UN-ACCOUNTABLE POLITICAL PARTY XYZ: IS THE BRIDGE TOWARDS CORRUPTION? Salmah, St; Irianto, Gugus; Mulawarman, Aji Dedi; Purwanti, Lilik
The International Journal of Accounting and Business Society Vol 29, No 1 (2021): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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

Abstract

Purpose — This study aims to reconstruct the concept of public accountability that is free from the lifeworld colonization which is carried out by the concept of the New Public Management.Design/methodology/approach — Problem-solving in this study will be approached through the critical perspective of Habermas (Gallhofer & Haslam, 1996); (Oakes & Oakes, 2016); (Gallhofer & Haslam, 2015). The critical perspective of Habermas will reveal the lifeworld colonization of accountability for the cadre of political parties XYZ, public discussion space is the main problem in this study.Findings — The findings of this study are that the accountability of cadre, seen from the process of implementing cadre, has eroded its meaning. That is the instant cadre process by relying on the financial strength and the strong oligarchy of capital leadership in political parties XYZ which is a bridge to corruption. The loss of the meaning of the nature of political parties as an institution given the mandate to fight for the interests of the welfare and sovereignty of the people because of the dominance of the interests of political party elites. Un-accountable cadre political party XYZ due to the thick transactional politics in the cadre process is a trigger for distrust of the public to political party XYZ. Accountability of the cadre seems to ignore deliberations in the public discussion room, both legislative and executive elections, hence corruption scandals are increasing in Indonesia.Practical Implications — This study emphasizes the accountability of cadres who are oriented to the process of recruiting political party cadres. Originality/value — This study uses the critical perspective of Habermas. Through the Habermas approach, the researcher wanted to understand the lifeworld colonization of cadre accountability that occurs in the community. Related to the cadre accountability issue, the hegemony of public discussion rooms is the main issue.Keywords Un-Accountable, Political Parties, Transactional Politics, Corruption, HabermasPaper Type Research Paper.
The use and benefit of management accounting practices in Libyan oil companies Abdarahman M. Kalifa; Iwan Triyuwono; Gugus Irianto; Yeney Widya Prihatiningtias
Asian Journal of Accounting Research Volume 5 Issue 1
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-08-2019-0066

Abstract

The purpose of this study is to describe the use and benefit of TMAPs and CMAPs in Libyan oil companies.The data were collected by distributing 210 mailed questionnaires to senior financial staff, such as financial managers, heads of cost department, financial accountants, department of management accounting employees, managerial accountants and Auditors. IFAC-based model was used in analyzing evolution stages in Libyan management accounting practices.This study finds that Libyan oil companies use CMAPs more than TMAPs, the latter being commonly used in Libyan manufacturing companies. This study also finds that CMAPs are more beneficial than TMAPs.This study provides more understanding of the use and the benefit of TMAPs and CMAPs and fills research gap regarding the matter, as well as provides new findings that can be used for further research regarding the use and benefit of TMAPs and CMAPs for Libyan oil companies.The results contribute to a better understanding concerning the use and benefit of TMAPs and CMAPs in Libyan oil companies.
DRAWING UP FRAUD PRACTICES AT XYZ STATE UNIVERSITY AUTOBIOGRAPHY OF EXPENDITURE TREASURER ASSISTANT Rakhmatullah, Hans Wakhida; Irianto, Gugus; Achsin, M.
The International Journal of Accounting and Business Society Vol 26, No 2 (2018): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2018.26.2.7

Abstract

The objective of this study is to disclose fraud practices in State University XYZ based on the author’s experience in working as expenditure treasurer assistant. This qualitative interpretive study uses autobiographical approach. The result shows that fraud practices occur in work units in State University XYZ. The causes are (a) poor internal control in the university, (b) negligence and collusion committed by certain parties, (c) performance pressure that make employees do anything it takes to improve their performance, and (d) pressure from superiors to finish tasks regardless using inappropriate ways. Accountability report of public sector units does not care about appropriateness but document completeness and validity. The report can pass auditor’s surveillance if it is complete and valid.Keywords: fraud, autobiography, accountability report
THE VALUES OF KI HADJAR DEWANTARA’S CRITICAL EDUCATION: FUNDAMENTAL CONCEPT OF ACCOUNTING EDUCATION OBJECTIVE Bakhtiar, Yohan; Triyuwono, Iwan; Irianto, Gugus
The International Journal of Accounting and Business Society Vol 23, No 1 (2015): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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

Abstract

This article analyzesthe currentofaccounting educationreality and founds a relevance values that ​​brought by modern accounting with Ki Hadjar Dewantara’s thinking. Additionally, this article explores the values ​​of Ki Hadjar Dewantara’s critical education as aformulation for basic concept of accounting education objective. Islamic spiritual value, moral value​​and freedomvalue which become the findings in this article are still a conceptual framework that requires ongoing study to obtain indicators of each value in order to formulate the concept ofaccounting education objectivesin accordance with character and identity of Indonesian people. Keywords:Ki Hadjar Dewantara, Values, Accounting Education.
Pengaruh Independensi dan Profesionalisme Terhadap Kinerja Auditor Internal Dengan Budaya Organisasi sebagai Variabel Moderasi Theresia Mentari; Gugus Irianto; Rosidi Rosidi
Jurnal Akuntansi dan Pajak Vol 19, No 02 (2019): Jurnal Akuntansi dan Pajak, Vol. 19, No. 02, Januari 2019
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.829 KB) | DOI: 10.29040/jap.v19i2.282

Abstract

This study aims to find empirical evidence related to impact of auditor’s independence and professionalism towards the internal auditor’s performance moderated by organizational culture. The sample of this study is internal auditors who work and has position as functional Officer Auditor and structural officers functions as an audit division in the provincial inspectorate located in the province of Central Kalimantan and chosen by random sampling technique with a total of 137 samples. The method of collecting data was survey through distribution directly. Data analysis was done out by using the Structural Equation Model - Partial Least Square (SEM-PLS) through SmartPLS version 3.0 software. The results of this study shows that independence of audtor and professionalism auditor has positive and significant impact on internal auditors performance. This study supports organizational culture as moderating variable, on impact auditors independence towards the internal auditor performance. This research support organizational culture as a moderating variable, on the impact of auditors professionalism impact towards the internal auditors performance.
Peran Keadilan dan Kepercayaan terhadap Kepatuhan Wajib Pajak Usaha Mikro Kecil Menengah Nadia Fajriana; Gugus Irianto; Wuryan Andayani
Jurnal Kajian Akuntansi Vol 4, No 2 (2020): DESEMBER 2020
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v4i2.4039

Abstract

AbstractThis study aims to analyze the correlation between procedural justice, distributive justice, and cognitive-based trust and voluntary compliance by Micro, Small and Medium Enterprises (MSMEs) taxpayers. This study also examnines the role of cognitive-based trust as a moderating variable in the relationship between procedural justice and distributive justice and its impact on voluntary compliance by MSMEs taxpayers. The model for this study was developed from The Psychology of Justice Theory and the Slippery Slope Framework. The population of this study is the MSMEs taxpayers in Malang, Indonesia. The sample in this study were 64 MSMEs taxpayer respondents who completed a questionnaire distributed through the Google Forms platform. The data from questionnaires was processed using the SmartPLS 3.0 statistical tool. The results of the study show that procedural justice, distributive justice, and cognitive-based trust can increase voluntary taxpayer compliance while cognitive-based trust is unable to moderate the relationship between procedural justice and distributive justice on voluntary taxpayer compliance.Keywords: Distributive justice; Procedural justice; Tax compliance; Trust; MSMEs.Abstrak Kajian ini ini memiliki tujuan untuk menganalisis peran dari hubungan keadilan prosedural, keadilan distributif, dan kepercayaan berdasarkan kognitif terhadap kepatuhan sukarela pada wajib pajak Usaha Mikro Kecil Menengah (UMKM). Kajian ini juga menjelaskan peran kepercayaan berdasarkan kognitif sebagai variabel moderator hubungan antara keadilan prosedural dan keadilan distributif terhadap kepatuhan sukarela wajib pajak UMKM. Model dari kajian ini dikembangkan dari The Psychology of Justice Theory dan kerangka kerja Slippery Slope. Populasi dari kajian ini adalah wajib pajak UMKM yang terletak di Kota Malang, Indonesia. Sampel pada kajian ini sejumlah 64 responden wajib pajak UMKM. Kajian ini menggunakan kuesioner yang disebarkan melalui Platform Formulir Google. Data yang telah diperoleh dari penyebaran kuesioner diolah menggunakan alat statistik SmartPLS 3.0. Hasil kajian menunjukkan bahwa keadilan prosedural, keadilan distributif, dan kepercayaan berdasarkan kognitif dapat meningkatkan kepatuhan wajib pajak secara sukarela. Kepercayaan berdasarkan kognitif tidak mampu memoderasi hubungan keadilan prosedural dan keadilan distributif terhadap kepatuhan wajib pajak secara sukarela.Kata Kunci: Keadilan distributive; Keadilan procedural; Kepatuhan pajak; Kepercayaan; UMKM.
Privatisasi: Kinerja Keuangan dan Distribusi Laba (Analisis Kritis Pada Pt Garuda Indonesia (Persero) Tbk) Aviani Widyastuti; Gugus Irianto; Mohammad Achsin
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) Ismi Febiani; Gugus Irianto; Lilik Purwanti
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 (881.211 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
Social Relations Behind Fraudulent Behavior: Enrichment of The Fraud Triangle Theory Khairul Shaleh; Gugus Irianto; Ali Djamhuri; Noval Adib
Integrated Journal of Business and Economics (IJBE) Vol 5, No 3 (2021): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (152.758 KB) | DOI: 10.33019/ijbe.v5i3.376

Abstract

This research aims to understand how village budget fraud is likely to occur because of patron-client social relations in the village government bureaucracy. This research uses qualitative methodology with an ethnographic exploration approach. They were collecting data through field observations and in-depth interviews with informants. The selection of informants uses a snowball technique approach. The field findings show that the social relations of village government heads with political sponsors have decreased the accountability performance of the village government. Political sponsors are not part of the village apparatus but intervene in many bureaucratic affairs of the village government. That successfully created a patronage influence on the ranks of village devices. Such circumstances make the internal control system malfunction so that financial procedures do not run as they should. In the end, the bond of social relations in the bureaucratic environment gives rise to the tendency of fraud to the village budget. This research enriches the theory of triangle fraud by including elements of social relations in the model.
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