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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 GOOD CORPORATE GOVERNANCE IMPLEMENTATION (Case Study in PT. Pelabuhan Indonesia III (Persero) Surabaya) Renzy Permata Sari; 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 evaluate the application of Good Corporate Governance in PT. Pelabuhan Indonesia III (Persero) Surabaya which has been implemented since 2003. A case study is used as a method and design to answer the research questions. Data collection methods used in the study are interviews, observation, and documentation. This study used descriptive and qualitative analysis to interpret the data through GCG scorecard results on the company. The results of this study indicate that: (1) The application of good corporate governance principles of which include transparency, accountability, responsibility, independency and fairness in the PT. Pelabuhan Indonesia III (Persero) Surabaya has implemented well although there are some indicators that have not been applied. One of them is the lack of a whistle blowing system on corporate website. (2) There is no significant difference in GCG Scoring based on FCGI and assessment by external auditor.Key words: Good Corporate Governance, Scorecard GCG
THE IMPLEMENTATION OF CORPORATE SOCIAL RESPONSIBILITY AT PT. INDOFARMA (PERSERO) TBK. Tia Hesti Utami; Gugus Irianto
Jurnal Ilmiah Mahasiswa FEB Vol 4, No 1: Semester Ganjil 2015/2016
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  
Perilaku Kecurangan Akademik Mahasiswa: Dimensi Fraud Diamond Rahmalia Nursani; 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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Penelitian  ini menguji  faktor-faktor yang berpengaruh terhadap  perilaku kecurangan akademik mahasiswa  menggunakan konsep  fraud diamond, yaitu tekanan,  peluang, rasionalisasi, dan kemampuan.  Penelitian  ini  menggunakan metode survei.  Sampel penelitian sebesar 292  mahasiswa Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya Malang.  Hasil penelitian ini menunjukkan bahwa peluang, rasionalisasi dan kemampuan berpengaruh posistif signifikan terhadap perilaku kecurangan akademik, sedangkan tekanan tidak berpengaruh. Kata kunci  :   kecurangan akademik, tekanan, peluang, rasionalisasi, kemampuan.
FENOMENOLOGI KONVENSIONAL DALAM IMPLEMENTASI SISTEM PENGENDALIAN INTERNAL PADA PEMBIAYAAN MUSYARAKAH Silviana Putriandini; Gugus Irianto
Jurnal Akuntansi Multiparadigma Vol 3, No 1 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1240.706 KB) | DOI: 10.18202/jamal.2012.04.7150

Abstract

Abstract: Conventional Values on Internal Control Sistem Implementation of Musyarakah Financing: A Phenomenology Study. This study aims to reveal the values contained in the internal control system implementation of musharakah financing in syariah banking. The research took place in BRI Syariah, Malang. This research is a qualitative research that uses a phenomenological approach. The result shows that the conventional values are still inherent in the Musharakah financing which is syariah banking product. There are three conventional values found: unbelief (su'udzon), vigilance, and dishonesty (lies). These values are (still) present because of the desire of banks to achieve maximum profit (profit oriented).  Abstrak: Nilai-Nilai Konvensional dalam Implementasi Sistem Pengendalian Internal Pada Pembiayaan Musyarakah: Sebuah Studi Fenomenologi. Penelitian ini bertujuan untuk mengungkapkan nilai-nilai yang terkandung dalam sistem pengendalian internal pada pembiayaan musyarakah di perbankan syariah. Penelitian ini dilakukan di BRI Syariah Cabang Malang. Penelitian ini merupakan sebuah penelitian kualitatif dengan menggunakan pendekatan fenomenologi. Hasil penelitian menunjukkan bahwa nilai-nilai konvensional (masih) melekat pada pembiayaan musyarakah yang berbasis syariah. Nilai-nilai konvensional tersebut yaitu nilai ketidakpercayaan (su’udzon), nilai kewaspadaan dan nilai ketidakjujuran. (Masih) melekatnya ketiga nilai tersebut disebabkan oleh keinginan bank untuk mencapai laba maksimal (profit oriented).
AKUNTABILITAS PERPULUHAN GEREJA Agustina Christina Patty; Gugus Irianto
Jurnal Akuntansi Multiparadigma Vol 4, No 2 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.645 KB) | DOI: 10.18202/jamal.2013.08.7191

Abstract

Abstract: The church tithe accountability. The purpose of this research is to seek the meaning of perpuluhan accountability by GPM Bethel Allang congregation. This research use Husserl’s transcendental phenomenology. The finding of this research is the existence of eight sense accountability dimension by congregation of GPM Bethel Allang, that is: perpuluhan accountability perpuluhan as belong to God, perpuluhan accountability as sign of confession, perpuluhan accountability as care and humble, perpuluha.Abstrak: Akuntabilitas Perpuluhan Gereja. Tujuan penelitian ini adalah untuk mencari makna akuntabilitas perpuluhan oleh jemaat GPM Bethel Allang. Penelitian ini menggunakan pendekatan fenomenologi transendental Husserl. Hasil analisis menemukan adanya delapan dimensi pemaknaan akuntabilitas oleh jemaat GPM BETHEL Allang yaitu: akuntabilitas perpuluhan sebagai milik Tuhan, akuntabilitas perpuluhan sebagai tanda pengakuan, akuntabilitas perpuluhan sebagai tanda kasih dan kemurahan hati, akuntabilitas perpuluhan sebagai tanda iman dan kepercayaan, akuntabilitas perpuluhan sebagai tanggung jawab diri terhadap gereja, akuntabilitas perpuluhan sebagai tanggung jawab sosial terhadap orang-orang yang membutuhkan. Hasilnya, realita perpuluhan yang terjadi di jemaat GPM BETHEL Allang dipenuhi dengan berbagai persepsi yang melekat pada pemikiran anggota jemaat.
SYSTEM-DRIVEN (UN) FRAUD: TAFSIR APARATUR TERHADAP “SISI GELAP” PENGELOLAAN KEUANGAN DAERAH Achdiar Redy Setiawan; Gugus Irianto; M Achsin
Jurnal Akuntansi Multiparadigma Vol 4, No 1 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1319.616 KB) | DOI: 10.18202/jamal.2013.04.7184

Abstract

Abstract: System-Driven (Un)Fraud: Actor’s Meaning of the “Dark Side” of Local Government Financial Management. The purpose of this study is to uncover the actual practices of local government financial management in the smallest scope, namely SKPD (local government work units). This research focuses on the meaning of “the dark side”(a reality which stands behind the formal procedures and documentation that are displayed) from the actors who are government apparatus. Hermeneutics Gadamerian was chosen as the research methodology. Traces of "fraud" pivots on what is termed "Dana Taktis”. Actors interpreted the mechanism of "Dana Taktis" not as a form of fraud. This was based on the fact that existing internal procedures of “Dana Taktis” practices on SKPD was not hidden. All parties recognnised each other as parts ofa system. We name this phenomena as “system-driven (un) fraud”.Abstrak: System-Driven (Un)Fraud: Tafsir Aparatur terhadap “Sisi Gelap” Pengelolaan Keuangan Daerah. Tujuan penelitian ini pada mulanya adalah untuk menyingkap laku aktual pada entitas terkecil, yaitu SKPD (Satuan Kerja Perangkat Daerah). Berikutnya, penelitian ini difokuskan untuk menggali makna “sisi gelap” (realitas yang bersembunyi di balik prosedur dan dokumentasi formal yang tertampakkan) dari para aktor aparatur. Hermeneutika Gadamerian dipilih sebagai metodologi penelitian. Jejak “fraud” berpusat pada apa yang diistilahkan aktor sebagai “Dana Taktis”. Aktor memaknai “Dana Taktis” bukanlah bentuk “fraud” sepenuhnya. Hal ini dilandasi fakta bahwa mekanisme “Dana Taktis” bukanlah sebuah praktik yang tersembunyi. Seluruh pihak yang terkait saling mengetahui satu sama lain. Inilah yang kami namakan “system-driven un(fraud)”
“KAMUFLASE” DALAM PRAKTIK ROTASI AUDITOR Gugus Irianto; Nurlita Novianti; Putu Prima Wulandari
Jurnal Akuntansi Multiparadigma Vol 5, No 3 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (539.751 KB) | DOI: 10.18202/jamal.2014.12.5029

Abstract

Abstrak: “Kamuflase” dalam Praktik Rotasi Auditor. Penelitian ini bertujuan menemukan makna praktikrotasi auditor dari perspektif auditor. Melalui metode fenomenologi transendental Husserl, ditemukan bahwa rotasi auditor memiliki tujuan mulia di antaranya untuk menjaga dan meningkatkan independensi auditor, kualitas audit, sharing knowledge and profit, serta mencegah terjadinya kolusi antara auditor dengan klien. Di sisi lain, adanya ketergantungan ekonomik auditor pada klien mengakibatkan adanya praktik “kamuflase” dalam menyikapi regulasi tentang rotasi auditor, di antaranya melalui praktik “rotasi auditor semu” dan praktik “reinkarnasi” kantor akuntan publik. Diperlukan aturan yang lebih membumi dan kesadaran etika auditor dan auditee par excellence terkait rotasi auditor. Abstract: The “camouflage” in Auditor Rotation Practice. This study aims to reveal the meaning of auditor rotation practices from the perspective of the auditor. By employing Husserl’s transcendental phenomenology, this study indicates that auditor rotation has been understood as having noble objectives which are to maintain auditors’ independence, to secure and improve quality audit, to share knowledge and profit, and to prevent collusion between auditors and their clients.  On the other hand, auditors’ economic dependence on the client results in “camouflage” auditor rotation practices, including “pseudo auditor rotation” and “reincarnation” of public accounting firm. Mundane rules and par excellence ethical awareness of the auditors and auditees are needed concerning auditor rotation.
PENERAPAN MODEL BENEISH (1999) DAN MODEL ALTMAN (2000) DALAM PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN Rima Novi Kartikasari; Gugus Irianto
Jurnal Akuntansi Multiparadigma Vol 1, No 2 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (818.128 KB) | DOI: 10.18202/jamal.2010.08.7096

Abstract

Financial fraud is costly and it can be done by almost everyone within (and outside of) an organization. Prevention through early detection of fraud is an important way to reduce fraud. The objective of this research is to prove whether certain models may be utilized to detect financial statement fraud.  This study is using Beneish’s (1999) and Altman (2000) models to detect financial statement fraud. Two selected samples that meet with pre-determined criterion have been selected and explored. The result of the study shows that those models can be used to detect financial statement fraud.
DILEMA PENERIMAAN TIME VALUE OF MONEY DALAM PRAKTIK AKUNTANSI SYARIAH Meryana Rizky Ananda; Gugus Irianto; Noval Adib
Jurnal Akuntansi Multiparadigma Vol 12, No 1 (2021): Jurnal Akuntansi Multiparadigma (April 2021 - Agustus 2021)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.1.04

Abstract

Abstrak – Dilema Penerimaan Time Value of Money dalam Praktik Akuntansi SyariahTujuan Utama - Penelitian ini berupaya untuk mengeksplorasi makna time value of money (TVM) dalam praktik akuntansi syariah.Metode – Fenomenologi transendental dan ekstensi dengan ayat Alquran digunakan sebagai metodologi. Data diperoleh melalui hasil wawancara mendalam terhadap informan praktisi bank syariah dan pakar akuntansi syariah.Temuan Utama – Penelitian ini menemukan bahwa TVM dimaknai sebagai konsep dan teknis yang tidak diatur dalam rukun murabahah dan bukan merupakan transaksi. Meskipun terdapat beberapa unsur di dalamnya yang bertentangan dengan nilai dalam Alquran, konsep TVM tidak dapat dihukumi haram atau halal. Anuitas juga diyakini lebih mashlahah.Implikasi Teori dan Kebijakan – Penelitian ini memberikan implikasi bahwa konsep TVM sudah tidak perlu diperdebatkan. Selain itu, kerangka akuntansi syariah dapat menerima konsep TVM dan menggunakan formula anuitasnya asalkan tidak merusak substansi dari transaksinya.Kebaruan Penelitian – Penelitian memberikan detil penjelasan bagaimana anuitas-TVM dapat dipraktikkan pada akuntansi syariah. Abstract - Dilemma of Acceptance of Time Value of Money in Shariah Accounting PracticesMain Purpose - This study explores the meaning of the time value of money (TVM) in shariah accounting practices.Method - Transcendental phenomenology and extension with the verses of the Qur'an are used as methods. Shariah bank practitioners and sharia accounting experts are the informants.Main Findings - This study finds that TVM is interpreted as a concept and a technique that is not regulated in “murabahah” pillar. Even though there are contradictions in the values in the Qur'an, the TVM concept can not be labeled haram or halal. Annuities are also believed to be more “mashlahah”.Theory and Practical Implications - This study implies that the concept of TVM does not need to be debated. In addition, the shariah accounting framework can accept the TVM concept as long as it does not damage the substance of the transaction.Novelty - This study provides a detailed explanation of how the TVM-annuity can be practiced in shariah accounting.
GURINDAM ETIKA PENGELOLA KEUANGAN NEGARA Bobby Briando; Iwan Triyuwono; Gugus Irianto
Jurnal Akuntansi Multiparadigma Vol 8, No 1 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (440.044 KB) | DOI: 10.18202/jamal.2017.04.7036

Abstract

Abstrak: Gurindam Etika Pengelola Keuangan Negara. Penelitian ini bertujuan membangun infrastruktur etika pengelola keuangan negara dengan menggunakan budaya khas masyarakat Melayu, yaitu gurindam dua belas. Penelitian ini menggunakan paradigma spiritualis dan desain penelitian spiritualis dalam membangun infrastruktur etika. Melalui metode zikir, doa, tafakur, dan ikhtiar, peneliti mendapatkan metafora marwah sebagai alat untuk menganalisis data. Metafora marwah termanifestasi dalam Program MARWAHKU. Hasil penelitian ini menunjukkan bahwa infrastruktur etika memiliki orientasi pada puncak tertinggi spiritual manusia, yaitu kesadaran ketuhanan. Infrastruktur etika dibangun dalam tiga bagian utama, yaitu pedoman, pengelolaan, dan pengendalian yang diadopsi dari infrastruktur etika versi OECD.                                                            Abstract: The Couplets of State Financial Manager Ethic . The objective of research was to develop ethical infrastructure national financial managers using marwah metaphor and gurindam dua belas. This research using spirituality paradigm and spiritual research design. By doing praise (zikir), pray (doa), muse (tafakur), and action (ikhtiar), researcher got marwah metaphor as a tool for analyze this research. Marwah metaphor manifested as MARWAHKU program. This results of this study indicate that the ethic infrastructure have orientation on the highest peak of human spiritual, God consciousness. Ethics infrastructure built in three main parts, namely guidance, management and control of the infrastructure ethics adopted version of the OECD.
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