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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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INTEGRITY, UNETHICAL BEHAVIOR, AND TENDENCY OF FRAUD Gugus Irianto; Nurlita Novianti; Kristin Rosalina; Yuki Firmanto
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 16 No 2 (2012)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2012.v16.i2.213

Abstract

The purpose of this research is to analyze the influence of integrity, and compensation systems on unethical behavior, and the influence of unethical behavior on tendency of fraud. The sample used in this research is the staff of financial, and procurement divisions of a higher educational institution. The result of the research indicates that integrity has no influence on unethical behavior, whilst compensation systems have an influence on unethical behavior. The other result shows that ethical environment could drive decision based on ethical principles rather than personal interest. In other words, the tendency of fraud may be reduced by the existence of ethical environment. The results of the study may be further interpreted that appropriate system, integrity, and ethical environment are determinant to ethical behavior.
Budaya Cari Untung Sebagai Pemicu Terjadinya Fraud: Sebuah Studi Etnografi Dewi Syahrina; Gugus Irianto; Yeney Widya Prihatiningtyas
Assets: Jurnal Akuntansi dan Pendidikan Vol 6, No 1 (2017)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (409.401 KB) | DOI: 10.25273/jap.v6i1.1294

Abstract

Penelitian ini bertujuan untuk mengetahui budaya yang memicu terjadinya fraud pada realisasi keuangan negara. Penelitian dilakukan pada instansi pemerintah daerah di Provinsi ABC. Metode etnografi ala Spradley dipilih untuk menemukan budaya pemicu tersebut. Hasil penelitian menunjukkan bahwa budaya yang memicu terjadinya fraud adalah budaya cari untung, yang terlihat dari kebiasaan “memanfaatkan” kebutuhan instansi, kebiasaan menyalahgunakan kewenangan yang dimiliki, dan kebiasaan menyiasati beberapa ketentuan keuangan negara pada PMK 113/PMK.05/2012 dan PMK 65/PMK.02/2015 untuk kepentingan pribadi maupun kelompok. Hasil penelitian ini memberikan informasi berupa bentuk-bentuk penyiasatan yang dilakukan, sehingga dapat dijadikan dasar sebagai bahan pertimbangan untuk perubahan atau perbaikan kebijakan dan peraturan yang disiasati tersebut
STUDI FENOMENOLIGI TANTENAG GOOD PERSANTREN GOVERNANCE PADA PONDOK MODERN DARUSSALAM GONTOR, PONOROGO Annisa Fitriana; Gugus Irianto; Aji Dedi Mulawarman
Jurnal Ilmiah Akuntansi Peradaban Vol 4 No 1 (2018)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v4i1.5156

Abstract

ABSTRAKPenelitian ini bertujuan untuk memperoleh pemahaman dan kesadaran dari tata kelola organisasi PMDG dari perspektif keIslamannya. Penelitian menggunakan pendekatan fenomenologi Islam yang memiliki motivasi untuk mengintegrasikan ilmu kauliyah (agama) dan ilmu kauniyah (empiris). Secara umum, pemahaman dan kesadaran dari tata kelola organisasi PMDG mengungkapkan bahwa nilai yang dijadikan driven dalam tata kelola dan keberlanjutan organisasi Pondok Modern Darussalam Gontor yaitu Ibadah karena Lillah yang ditransformasikan kepada seluruh penghuni pondok melalui Panca Jiwa yang membentuk etos kerja produktif dalam penyelenggaraan pondok. Totalitas dalam penyelenggaraan pondok menjadi lebih kental sense of belonging-nya terlebih karena konsep wakaf (harta, diri, dan ilmu) yang diusung dan menjadi ciri khas PMDG.  Kata Kunci : Good Pesantren Governance, Wakaf dan UlamaABSTRACT               This study aims to gain understanding and awareness of PMDG organizational governance from an Islamic perspective. The study used an Islamic phenomenology approach that has the motivation to integrate kauliyah (religious) and kauniyah (empirical) sciences. In general, the understanding and awareness of PMDG organizational governance reveals that the value that is driven in the governance and sustainability of Pondok Modern Darussalam Gontor organization is Worship because Lillah is transformed to all cottage residents through Panca Jiwa which form a productive work ethic in cottage management. Totality in the implementation of the cottage becomes more viscous sense of belonging, especially because the concept of waqf (wealth, self, and knowledge) that carried and became the hallmark of PMDG.Key Words:  Good Pesantren Governance, Waqf dan Ulama
ANALISIS FENOMENA EXPECTATION GAP DAN TANGGUNG JAWAB HUKUM AUDITOR (Studi Pada KAP ”MH & N” di Jakarta) Andi Mirdah, Gugus Irianto, Yuliati
Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam 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
TELAAH KRITIS ATAS KONSEP GOOD CORPORATE GOVERNANCE DITINJAU DARI SHARI'ATE ENTERPRISE THEORY Anis Wulandari; Gugus Irianto; Unti Ludigdo
Jurnal Ekonomi & Keuangan Islam Volume 1 No. 2, Juli 2011
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jeki.vol1.iss2.art1

Abstract

GCG (Good Corporate Governance) is the most popular principle to keep integrity for organization in the world. Almost all countries in the world keep this principle for building accountability and transparency. Unfortunately, in the practice, GCG has less interpretation about the value of stakeholder. This research is aiming at reconstruction GCG (OECD version) and looking for the more acceptable concept for Islamic values. Hopefully, it can give solution for the problem itself. Having analyzed values and characters of SET, we construct new GCG based on sharia’s values. These values are; first; understanding about stakeholder company more deeply, second; the principle about stakeholder rights; third; the equality about stakeholder behaviour; fourth; principle of transparency;fifth; about accountability of company.
AKUNTABILITAS PADA LEMBAGA AMIL ZAKAT, INFAQ DAN SHADAQAH (STUDI KASUS PADA YAYASAN DANA SOSIAL AL-FALAH (YDSF) MALANG) Yudha Rubi Riyanti; Gugus Irianto
Jurnal Ekonomi & Keuangan Islam Volume 1 No. 2, Juli 2011
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jeki.vol1.iss2.art4

Abstract

The alms organization (Lazis) is an organization which has duty to manage the donation of muslims, the biggest population of Indonesia. Therefore, implementation of accountability of such organization is necessary, considering the large amount of the potential donation that could be managed. The objective of this research is to understand the accountability practice of a well known alms organization named Yayasan Dana Sosial al Falah (YDSF) Malang branch. This is a descriptive-qualitative study. The findings of this research show that the accountability practice of YDSF Malang includes habluminallah and habluminannas dimensions. The substance of such accountability practice includes physical, mental and spiritual aspects as classify by Triyuwono and Roekhuddin (2000). Physically, the accountability practice is materialized in the responsibility report to the YDSF holding and to the benefactors. Mentally and spiritually, it is materialized into various programs both in economic and social, as well as employees’ ethic and the employees’ obedience to the Islamic law. Finally, this research proposes a variant of conventional agency theory which is stated as Islamic Agency Theory. 
AKUNTABILITAS PADA BAITUL MAAL WAT TAMWIL DITINJAU DARI PERSPEKTIF SHARI'ATE ENTERPRISE THEORY Siti Amerieska; Gugus Irianto; Didied P. Affandy
Jurnal Ekonomi & Keuangan Islam Volume 2 No. 1, Januari 2012
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jeki.vol2.iss1.art3

Abstract

Accountability is one of the most important concepts in business and organizations. Understanding accountability itself became important for the actor who play the operational and performance to realize accountability in business and organizations. But accountability now has “less” interpretative; cause without aware with all stakeholders. Organization just think the most important contribute given by direct stakeholder only. SET (Shari‘ate Enterprise Theory) give the alternative solution about dimension of relationship on accountability. The alternative dimension relation first of all is dimension relation people with God. Second relation dimension is between people with people that have two categories direct and indirect stakeholder. And the third dimension is relation people with environmental, people with God. Reality accountability in BMT, have effort to realize accountability with all stakeholder. But in the realty still have superior accountability relation, which in categories dimension between people with people.
Exploring the Presence of Beauty Cage in Accounting Education: Evidence from Indonesia ARI KAMAYANTI; IWAN TRIYUWONO; GUGUS IRIANTOAJI; DEDI MULAWARMAN
The Indonesian Journal of Accounting Research Vol 14, No 3 (2011): IJAR September 2011
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.245

Abstract

Accounting education is presently trapped into reaching concepts of “beauty”. These represent masculinity and colonization. Currently, accounting education is regarded beautiful if it uses a masculine approach that relies greatly on rationalism and if it is used to control and maintain status quo through colonization. Paulo Freire’s dialogic education liberation, particularly coding as the first stage of reflection, namely Freirean Coding, is employed to define and explore the beauty cage. The article provides empirical evidence that such a cage exists in Indonesian accounting education. This research aims to awaken consciousness that accounting education must embark upon a change to liberate itself from the beauty cage.
SEMIOTIKA LABA AKUNTANSI: STUDI KRITIKAL-POSMODERNIS DERRIDEAN Riduwan, Akhmad; Triyuwono, Iwan; Irianto, Gugus; Ludigdo, Unti
Jurnal Akuntansi dan Keuangan Indonesia Vol. 7, No. 1
Publisher : UI Scholars Hub

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

Abstract

The main aims of the research are (a) to understand the interpretation of accounting earnings by accountants and non-accountants; and (b) to perform a deconstructively semiotics-reading about the text related with their interpretations of accounting earnings. This research is performed based on the critical-postmodern approach, especially based on the Jacques Derrida s philosophy. Based on the Jacques Derrida s philosophy, deconstructive semiotics analysis expresses some realities that are (a) accounting earnings are traces, either the trace as a history of text or as an experience and interest of interpreter; (b) nothing outside the text of accounting earnings because the meanings of accounting earnings are intertextual, accounting earnings are the result of simulation only, and the meanings of accounting earnings do not exceed the experience and interest of interpreter; (c) accounting earnings are the metaphysics of presence, in the means of "being" and “presence” through the process called “becoming”, representation of “the being of beings ” realities, so that accounting earnings are illusion ended to reification; (d) accounting earnings are the product of logocentrism, that is ratio as a centre of truth, so that accounting idealism in earnings determination is more conspicuous than pragmatism.
SELF-EFFICACY AND CONTROLLABILITY AS WHISTLEBLOWING INTENTION PREDICTORS OF FINANCIAL MANAGERS IN EDUCATIONAL INSTITUTIONS I Wayan Yeremia Natawibawa; Gugus Irianto; Roekhudin Roekhudin
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2018: JTAKEN Vol. 4 No. 2 December 2018
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1417.386 KB) | 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 behavior 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 selfconfidence and strong intention to conduct whistleblowing.
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