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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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AKUNTABILITAS VERTIKAL-HORIZONTAL APARATUR PUBLIK DALAM PERSPEKTIF INTERPRETIVE PHENOMENOLOGY HEIDEGGER Ardy Fariyansyah; Gugus Irianto; Roekhudin Roekhudin
Jurnal Akuntansi Aktual VOLUME 5, NOMOR 2, JUNI 2018
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (588.61 KB) | DOI: 10.17977/um004v5i22018p168

Abstract

This research aims to produce a deep understanding of accountability in the public service sector The Local Government District of Malang. This research uses a qualitative research approach with the phenomenology of Martin Heidegger (interpretive phenomenology) that seeks to generate the meaning of accountability from the broader perspective of public employee (dasein) within the scope of the practical work. The results showed that the meaning of accountability included a vertical-horizontal relationship. The improvement of  the quality of public services (in the Local Government District of Malang) requires a mindset change of public employee. A deep understanding of accountability meaning from practical side become a key to improve the quality op public services in the local government.
ANGGARAN PEMERINTAH DAERAH DALAM BINGKAI AMIN, AMAN, UMAN: SEBUAH STUDI SEMIOTIKA BARTHESIAN Anjang Pranata; Gugus Irianto; Noval Adib
Jurnal Akuntansi Aktual VOLUME 5, NOMOR 1, JANUARY 2018
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1114.574 KB) | DOI: 10.17977/um004v5i12018p076

Abstract

This study aims to reveal the meaning of local government budget. The paradigm used in this research is interpretive by using Barthesian Semiotics research method. Semiotics Barthesian emphasizes the relationship between the sign with the individual experience and the culture of its users. Roland Barthes's ideas include the meaning of denotation, connotation and myth. The results reveal that the meaning of denotative local government budget is a plan embodied in monetary units. While the connotative meaning of local government budget is the result of agreement between the executive and legislative (amin). The preparation, execution, and reporting of the budget must comply with the prevailing laws and regulations (aman). Budgets are used to meet executive and legislative interests (uman). At the level of mythical budget is identified as an effort to welfare the community.
PENERAPAN SKEPTISME PROFESIONAL AUDITOR INTERNAL PEMERINTAH DALAM MENDETEKSI KECURANGAN DI SEKTOR PUBLIK (STUDI PADA AUDITOR DI BPKP PERWAKILAN PROVINSI JAWA TIMUR) Rima Novi Kartikasari; Gugus Irianto; Yeney Widha Prihatiningtias
Jurnal Akuntansi Aktual VOLUME 4, NOMOR 2, JUNI 2017
Publisher : Universitas Negeri Malang

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Abstract

This research is aimed to describe the application of professional skepticism by auditor in BPKPRepresentative in East Java to detect. The approach used in this research is a qualitative descriptive usingcase study. Data collected through interviews to the informant using snowball method. The application ofprofessional skepticism would be understood based on its characteristics as stated by Hurtt (2010). Theresults showed that the auditor in BPKP Representative East Java apply professional skepticism at eachstage of the audit to detect public sector’s fraud. This is reflected in the way of critical thinking whenauditors understanding a fraud case, the suspention of judgment in decision making, make a reasonableassurance by searching knowledge and understanding the other related, and have a self-motivation and selfconfidence. Characteristics of skepticism can be formed from a trait, level of experience, and a state. Theimplication of this research is to increase auditor’s attention to apply professional skepticism and toconsider the characteristics of skepticism when planning an assignment.Keywords:professional skepticism, government’s internal auditor, detection, public sector’s fraud, qualitativedescriptive
THE INFLUENCE OF LIQUIDITY, PROFITABILITY, AND LEVERAGE RATIO ON DIVIDENDS PAYOUT RATIO (Empirical Study on Manufacturing Companies Listed in the Indonesia Stock Exchange on the Period of 2009 – 2011) Qurrota A’yuni; Gugus Irianto
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 1: Semester Ganjil 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The objective of this research is to find out the influence of liquidity, profitability, and leverage ratio on Dividend Payout Ratio in Manufacture companies listed on IDX period 2009-2011. The liquidity ratio is represented by Current ratio, profitability ratio is represented in Return on Investement (ROI), and leverage ratio is represented by Debt to Equity ratio. The data used in this research are financial reports of 13 manufacture companies period 2009-2011 obtained from ICMD. Purposive sampling technique is used in order to get sample which is appropriate with the define criteria. The analysis tool used is multiple linear regression analysis. The result of the research shows that Current ratio, ROI, and Debt to Equity ratio simultaneously have significant influence on Dividend Payout ratio. The result also indicate that partially ROI has positive and significant influence on Dividend Payout ratio.Keywords:  Dividend Payout ratio, Current ratio, Return on Investment, and Debt to Equity ratio
PERSEPSI AUDITOR EKSTERNAL TENTANG DETERMINAN PENCEGAHAN KECURANGAN LAPORAN KEUANGAN Anna Yulifah; Gugus Irianto
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana upaya pencegahan kecurangan laporan keuangan menurut persepsi auditor eksternal berdasarkan pengalamannya dalam mengaudit dan menemukan kasus kecurangan laporan keuangan. Basis teori yang digunakan dalam penelitian ini adalah teori Albrecht (2012:120) yang menjelaskan secara komprehensif tentang upaya pencegahan tindakan kecurangan, antara lain menciptakan budaya kejujuran, keterbukaan, dan bantuan serta mengeliminasi peluang terjadinya tindakan kecurangan. Penelitian ini menggunakan metode kualitatif serta telah mewawancarai lima orang informan, yakni tiga partner, satu senior auditor, dan satu junior auditor  yang berasal dari empat Kantor Akuntan Publik (KAP) berbeda di Kota Malang. Hasil penelitian menunjukkan bahwa kecurangan laporan keuangan dapat terjadi di berbagai entitas, dilakukan oleh berbagai pihak, serta ada berbagai jenis. Berdasarkan pengalaman auditor eksternal dalam memeriksa laporan keuangan, kasus kecurangan yang pernah ditemui adalah masalah perpajakan serta ketidakwajaran dalam pengakuan aset. Dari beberapa determinan pencegahan kecurangan laporan keuangan, auditor eksternal berpendapat bahwa upaya pencegahan yang harus diutamakan oleh perusahaan adalah menerapkan sistem pengendalian internal yang baik, diantaranya yakni mempunyai posisi audit internal untuk melakukan pengawasan secara berkala, menerapkan aktivitas pengendalian melalui sistem pemisahan tugas, fungsi otorisasi, fungsi dokumentasi, dan fungsi perencanaan, serta pengendalian terhadap sistem akuntansi melalui standar yang bagus dan konservatif.Kata kunci:  persepsi, auditor eksternal, pencegahan, kecurangan, kecurangan laporan keuangan.
IMPLEMENTATION OF CORPORATE SOCIAL RESPONSIBILITY IN PT. TIMAH (PERSERO) TBK, Khalistia Andina Paripurna; Gugus Irianto
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
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.
COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE IN SUPPORTING REGIONAL AUTONOMY IMPLEMENTATION (STUDY ON TULUNGAGUNG AND TRENGGALEK REGENCY) Mudrifah S.E; Gugus Irianto, SE., MSA., Ph.D., Ak.
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 1: Semester Ganjil 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research aims to know and compare about financial performance in Tulungagung and Trenggalek regency from 2006-2010 fiscal year to support regional autonomy implementation.  The data sources were from the documentations which was taken from DPPKAD Tulungagung Regency and Directorate General of Financial Development (www.djpk.depkeu.go.id) analysed by using descriptive comparative method with some financial ratios, the ratio  of financial independence regency, financial effectiveness, the degree of fiscal decentralization, the ratio of capital expenditures, the ratio of expenditure management, and growth ratios.   The result of this research showed that the financial independence of Tulungagung regency was 7, 76% higher than 6,53 % ratio of Trenggalek regency. However, both of them is in the 0-20% range therefore they have instructive pattern. The financial effectiveness of Tulungagung and Trenggalek regency in the late five years was stable over 100%. Therefore it is very efective to both of them. The efectiveness means either Tulungagung regency or Trenggalek regency are able to implement PAD target. The result of capital expenditure ratio, showed that Trenggalek regency has higher rate, 17,68 %, meanwhile Tulungagung regency only has 16,45%.  The result of expenditure management ratio shown that Tulungangung regency has 92, 72% rates, and Trenggalek has 97, 42% rates. However, the growth of financial capabilty of Trenggalek and Tulungagung regency is good because it has increased from 2006-2010, although it is very small increasing. Overall, the financial capability both of Tulungagung and Trenggalek Regency is still in the low level to support regional autonomy implementation. So, the government needs to have an effort to increase PAD either from extensification or intensification by identifying regency potential to increase financial source by improving performance of tax collection.
Reconstruction of Accounting Education Purpose Concept through the Thoughts of Ki Hadjar Dewantara Yohan Bakhtiar; Dion Yanuarmawan; Iwan Triyuwono; Gugus Irianto
International Journal of Religious and Cultural Studies Vol 1 No 2 (2019): International Journal of Religious and Cultural Studies (October 2019-March 2020)
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2019.10.04

Abstract

This study aims at exploring the fact in accounting education at college and formulating the concept of accounting education based on the thoughts of Ki Hadjar Dewantara, enveloped in his two books: education and culture. Ki Hadjar Dewantara’s critical-spiritualist-nationalist paradigm is used as a perspective to analyse the present accounting education. This study uses a qualitative approach and case studies as a research strategy. The substance (indicator) of spirituality value (Tauhid ontology and orderliness in physical and spiritual), moral value (the balance of Cipta-Rasa-Karsaor Tri-Sakti), enhanced degree of humanity, and independence values (freedom, independent and partiality to Indonesian people) were the method in this study. The result of this study shows that accounting education reality at economics faculty, Real Learning University does not reflect the values of Ki Hadjar Dewantara’s idealistic thinking. A formulation of accounting education purpose concept in universities must be established to produce a perfect human with pure spirituality through spiritual, moral and independence value. This concept also can be interpreted as a struggle to bring love in accounting education purpose concept.
ANALISIS FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP KECENDERUNGAN FINANCIAL STATEMENT FRAUD DALAM PERSPEKTIF FRAUD TRIANGLE (Studi Empiris Pada Perusahaan Yang Terdaftar Di BEI Periode 2009-2013) Muhammad Nauval; Gugus Irianto
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aimed to determine the factors that affect the financial statement fraud tendency in the perspective of fraud triangle as the independent variable which was proxied through ACHANGE, LEV, ROA, BDOUT, INVS, and AUDCHANGE. The samples were the companies listed on the Stock Exchange in the period 2009  - 2013 are classified into companies that tend to commit fraud and the company did not commit fraud. Companies that tend to commit fraud are determined based on the sanctions list obtained from the Indonesia Financial Services Authority related to the violation of the regulations of VIII.G.7 by Bapepam-LK regarding the presentation and disclosure of financial statements of listed companies or public companies. Based on a purposive sampling technique used, there were 18 companies that commit violation and 35 companies that did not commit violation. The effect between the factors in fraud triangle perspective against the tendency of financial statement fraud were  analyzed using logistic regression analysis. Based on the results of data analysis, it can be concluded that the proxy of ROA, INVS, and AUDCHANGE has a significant effect on the tendency of financial statement fraud, while the proxy of ACHANGE, LEV, and BDOUT has no effect on the tendency of financial statement fraud.Key words: fraud, financial statement fraud, fraud triangle, pressure, opportunity, rationalization.
ANALISIS PENGARUH DIMENSI FRAUD DIAMOND TERHADAP PERILAKU KECURANGAN AKADEMIK MAHASISWA (Studi Kasus pada Mahasiswa S1 Jurusan Akuntansi Perguruan Tinggi Negeri Kota Malang) I Dewa Made Satya Prawira; Gugus Irianto
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
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.
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