Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

4.352

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 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

Author-ID : 288461

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 : 125 Documents Claim Missing Document

Claim Missing Document

Articles

4 5 6 7 8

Institutionalization of Performance Accountability System for Government Institutions in Malang City Government Fransiska Iing Mariandini; Gugus Irianto; Nurkholis Nurkholis
Jurnal Economia Vol 14, No 1: April 2018
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Abstract: Institutionalization of Performance Accountability System for Government Institutions in Malang City Government. This study aimed to understand the institutionalization of Malang City Government’s SAKIP with accordance to Presidential Regulation No. 29/2014. This study found high commitment to support national development plan, and it affected planning, budgeting, and Regional Organizations (OPD) internal evaluation positively. This study also found indications of isomorphism and decoupling. The evidences of isomorphism were as follows; the existence of formal insistence of strict laws and informal insistence of the East Java Provincial Government as the indication of coercive; the adoption of Civil Servant’s Performance Agreement formulation as mimetic view; joint effort for internal capacity building among KEMENPAN-RB, East Java Provincial Government, and PT. Jakarta Traspac as a normative proof. Meanwhile, indications of decoupling were as follows; the OPD’s mindset was not an outcome-oriented mindset, low awareness of the importance of creating performance data management Standard Operating Procedure (SOP), and low utilization of performance information. Keywords: SAKIP, Isomorphism, decouplingAbstrak: Institusionalisasi Sistem Akuntabilitas Kinerja Instansi Pemerintah di Pemerintah Kota Malang. Penelitian ini bertujuan untuk memahami institusionalisasi SAKIP di Pemerintah Kota Malang sesuai dengan Perpres No. 29 tahun 2014. Penelitian ini menggunakan paradigma post positive. Analisis dan interpretasi data dilakukan berdasarkan teori New Institutional Sociology (NIS). Hasil penelitian menunjukkan tingginya komitmen untuk mendukung rencana pembangunan nasional yang berdampak pada pembenahan perencanaan, penganggaran, dan evaluasi internal Organisasi Perangkat Daerah (OPD). Hasil analisis menemukan indikasi isomorphism dan decoupling. Terjadinya isomorphism dibuktikan dengan: desakan formal dari aturan hukum dan desakan informal dari Pemerintah Provinsi (Pemprov) Jatim merupakan gejala coercive; pengadopsian penyusunan perjanjian kinerja Aparatur Sipil Negara sebagai gambaran mimetic; dan kerjasama antara KEMENPAN-RB, Pemprov Jatim, dan PT. Jakarta Traspac untuk peningkatan kemampuan internal organisasi merupakan bukti normative. Indikasi decoupling ditunjukkan oleh mindset OPD yang belum berorientasi outcome, rendahnya kesadaran penyusunan Standard Operating Procedure (SOP) pengelolaan data kinerja, dan rendahnya pemanfaatan informasi kinerja. Kata kunci: SAKIP, Isomorphism, decoupling

Evaluation of E-Budgeting Implementation in Provincial Government of DKI Jakarta Using CIPP Model Approach Rama Andika Thio Rahman; Gugus Irianto; Rosidi Rosidi
Journal of Accounting and Investment Vol 20, No 1: January 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

This research aims at analyzing the effectiveness of e-Budgeting implementation with the Provincial Administration of Special Capital Region of Jakarta using the CIPP (Context, Input, Process and Product) model of Stufflebeam (2003). This qualitative research employs a case study approach and collects the data through interview and documentation. The Informants of this research are the Local Government Budget Team (TAPD) of the Special Capital Region of Jakarta Province. The results of this research show that the e-Budgeting implementation with the Provincial Administration of Special Capital Region of Jakarta is worthy to be continued since it evidently runs effectively with regard to the four components of CIPP Model. With regard to Context, it focuses on successful achievement of initial purposes, which are budget transparency and accountability. The finding of context evaluation is a shift of users’ paradigm from old system to e-Budgeting. With regard to Input, it uses adequate facilities and infrastructures as well as human resources, and the results of input evaluation show that an improvement of network and server used is necessary. With regard to Process, it facilitates and minimizes error in RKA arrangement process. The results of process evaluation show that there is no legally applicable SOP in e-budgeting implementation stages. With regard to output (Product), it improves Local Budget quality in case of its appropriateness to RPJMD planning document, and active role of budget control management.

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, & Accountancy Ventura Vol 17, No 2 (2014): August 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i2.310

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 insights 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 Indonesians necessitate.

The exploration of professionalism understanding of accounting educators? Melinda Ibrahim; Unti Ludigdo; Gugus Irianto
Journal of Economics, Business, & Accountancy Ventura Vol 18, No 2 (2015): August - November 2015
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i2.452

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, & Accountancy Ventura Vol 19, No 1 (2016): April - July 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i1.536

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.

Deliberative CSR: Alternative CSR Concept based on Liberation Theology Perspective Astri Dyastiarini; Gugus Irianto; Roekhudin Roekhudin
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 6, Issue 1, September 2021
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v6i1.14508

Theories underlying the CSR concept only takes side of secular world because it is based on materialistic world view which directs CSR practice at pragmatic goals. Therefore, CSR needs conceptual development which is able to balance material and spiritual worlds. The objective of this research is to develop CSR concept through elaboration of divine values based on liberation theology. Liberation theology presents three main principles, namely, 1) Equitable distribution of wealth, 2) Managing earth as mandate of creation, and 3) Fulfilling basic human rights. The principle is taken as the basis to arrange the deliberative CSR concept that is able to promote a civil society. This research employed a qualitative approach with critical paradigm to interpret the phenomena and reconstruct CSR concept. The results of this research are: 1) The concept of tazkiah or soul purification in economic case, that is purifying human by spending their wealth in the way of Allah; 2) The concept of justice, as the basis to settle poverty issue; 3) Natural balance as the basis of utilizing natural resources; 4) Social welfare, which is the Prophet’s revolutionary mission through liberating human from ignorance, oppression, slavery, and poverty. The implication is that deliberative CSR liberates CSR from materialism’s capitalistic worldview. Deliberative CSR makes entity perform CSR beyond the obligation; which is as human necessity to actualize their duties as God’s representative on earth as the consequence of devotion to Allah SWT

An Evaluation of Internal Control System for Fraud Prevention (Case Study at PT Erda Indah) Fahmi Ridho; Gugus Irianto
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.363 KB)

This research have purpose to evaluate the implementation of internal control system at PT Erda Indah for fraud prevention. The data analysis method which was used is qualitative descriptive analysis with a case study approach. The analysis was performed by describing or depicting factual condition of research object to find out and to analysis fraud problem which was faced by research object. Then an alternative and suggestion were given to solve the problem. The analysis was performed based on standard Committee Of Sponsoring Organization (COSO), control environment, risk assessment, information and communication, control activities, and monitoring analysis. This analysis result showed that the element of control activities and monitoring elements still have a weakness in applied, while elements of the control environment, risk assessment elements, and the elements of information and communication has been good in applied . Key word: internal control system, fraud, fraud prevention

Eksplorasi Proses Belajar Mengajar Mata Kuliah Etika Bisnis dan Profesi (Studi Kasus pada Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya Malang) Muhammad Reza Ar Rizky Madjid; Gugus Irianto
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 1: Semester Ganjil 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (395.527 KB)

Penelitian ini bertujuan untuk mendeskripsikan tentang bagaimana proses belajar mengajar mata kuliah etika bisnis dan profesi. Metode studi kasus digunakan dalam penelitian ini. Informan dalam penelitian ini berasal dari Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya. Hasil penelitian ini menunjukkan bahwa setelah menempuh mata kuliah etika bisnis dan profesi, mahasiswa memperoleh pencerahan dan pemahaman yang lebih baik tentang perilaku etis. Walaupun demikian, ditemukan pula bahwa perkuliahan mata kuliah etika bisnis dan profesi yang diberikan di semester enam dipandang masih belum memadai dan perlu untuk dikembangkan.Kata kunci: Pembelajaran etika, Etika Bisnis dan Profesi, Pendidikan Akuntansi

PERAN AKUNTABILITAS PEMERINTAH DESA DALAM MEMBANGUN KEPERCAYAAN PUBLIK Amrizal Imawan; Gugus Irianto; Yeney Widya Prihatiningtias
Jurnal Akuntansi Multiparadigma Vol 10, No 1 (2019): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2019.04.10009

Abstrak: Peran Akuntabilitas Pemerintah Desa dalam Membangun Kepercayaan Publik. Penelitian ini bertujuan untuk memahami praktik akuntabilitas keuangan pemerintah Desa. Metode studi kasus digunakan dalam penelitian ini melalui wawancara kepada pemerintah dan masyarakat Desa Pujon Kidul. Hasil menunjukkan bahwa praktik akuntabilitas dijalankan pemerintah desa secara vertikal kepada pemerintah Kabupaten/kota dan secara horizontal kepada masyarakat. Praktik ini dinilai telah sesuai dengan Peraturan Mendagri No. 113 Tahun 2014. Meskipun demikian, pemerintah desa harus membenahi sistem penatausahaan dan meningkatkan partisipasi Badan Perwakilan Desa (BPD). Kendala tersebut dapat diatasi melalui sistem akuntansi yang terkomputerisasi dan peningkatan intensitas musyawarah perwakilan desa. Abstract: The Role of Village Government Accountability in Building Public Trust. This study aims to understand the practices of village government accountability. The case study method is used through interviews with the government and community of Pujon Kidul Village. The results show that the accounting practices are carried out by the village government vertically and horizontally. This practice is considered to be by Minister of Home Affairs Regulation Number 113 of 2014. Nevertheless, the village government must fix the administration system and increase the participation of the Village Representative Body. These can be overcome through a computerized accounting system and increasing the intensity of village representatives' deliberations.

ESKALASI KOMITMEN INDIVIDU BERDASARKAN LOCUS OF CONTROL DALAM KASUS INVESTASI Endah Suwarni; Bambang Subroto; Gugus Irianto
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 17 No 4 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

This study aims to find out whether escalation of commitment at individual who has internal locus of control will be bigger than individual who has external locus of control if getting the negative information and escalation of commitment at individual who has internal locus of control can be mitigated by the information of future benefit of alternative investment. The research was conducted by using experiment approach with investment case that was adapted from experiment designed Ghost (1997). Sixty subjects were participation in experiment is the student at six semester of Accounting Study Program–Politeknik Negeri Malang. Experiment applies 2 x 2 factorial designs. Escalation of commitment variabel is investment decision, whereas internal-external locus of control was measured by using Rotter’s instrument (1966). The hypothesis testing was done by using one-way ANOVA (F-Test) and the treatment effect was tested by using post hoc test with scheffe method. Experiment result expresses that escalation of commitment on individual who has internal locus of control was bigger than individual who has external locus of control, when they got the negative information and escalation of commitment at individual who has internal locus of control can be mitigated by the information of future benefit of alternative investment.

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 Aâ€™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

Title

Found 125 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 125 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 125 Documents
Search