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All Journal JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER AKRUAL: Jurnal Akuntansi Indonesian Journal of Accounting and Governance ACE : Accounting Research Journal Indonesian Journal of Accounting and Governance eJEBA
Rochman Effendi
Faculty Of Economics And Business, Universitas Jember, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN TANGGUNG JAWAB LINGKUNGAN DALAM LAPORAN TAHUNAN (Studi Empiris pada Perusahaan yang Terdaftar di PROPER dan BEI Periode 2008-2010) Effendi, Rochman; Sayekti, Yosefa; Wijayanti, Rahma Rina
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 11, No 2 (2012)
Publisher : Universitas Jember

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

Abstract

This research was aimed to obtain empirical evidence about factors influencing environmental responsibility disclosure in the company`s annual report. The factors used in this research were profitability, company size, government regulation, corporate status, and industry sector. The measurement of the level environmental liability disclosure was based on the GRI (2006). The type of this research was quantitative and used secondary data based on companies` annual reports of the listed companies in PROPER and Indonesia Stock Exchange during period 2008 - 2010. The results of this research indicated that the company size variable was statistically significant and positively influential on the rate of environmental responsibility disclosure, while corporate status of non PMA (BUMN and PMDN) and industry sector which had the highest environmental compliance according to PROPER were statistically significant on the rate of environmental responsibility disclosure. However, profitability and government regulation did not affect significantly to the rate of environmental responsibility disclosure. Keywords: GRI, environmental responsibility disclosure, profitability, company size, government regulation, corporate status, and industry sector
Corporate Social Responsibility and Tax Avoidance: Evidence from Indonesia Winarno, Wahyu Agus; Kustono, Alwan Sri; Effendi, Rochman; Mas’ud, Imam; Wardhaningrum, Oktaviani Ari
AKRUAL: JURNAL AKUNTANSI Vol 13, No 1 (2021): AKRUAL: Jurnal Akuntansi (In Progress)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v0n0.p%p

Abstract

This study examines the effects of state equity ownership on the relationship between corporate social responsibility investment and tax avoidance. Using a 474 firm-year observation sample of Indonesian companies from 2015 to 2018, we use the ordinary least square and subgroup analysis regressions to estimate the model with various proxies for tax avoidance. The results show that the companies with higher CSR investment have lower tax avoidance behavior in various proxies. In other words, companies with higher social responsibility performance will make lower tax savings. Furthermore, companies with state equity ownership have a lower relationship between CSR spending activities and tax avoidance than nonSEO companies. This research has several implications: First, this study uses total CSR expenditure as a proxy for CSR investment.Further research can create categories based on the type or dimension of CSR. Second, the research sample for state equity ownership is very small, and the next research can use a paired sample. This paper highlights the implication of CSR investment on taxation in Indonesia, and its findings have implications for regulators. Regulators can encourage the company's CSR activities, but the impact of these activities may differ depending on each company's motives, especially tax avoidance.
ANALISIS PERBANDINGAN PEMANFAATAN APBD POS BELANJA DI DAERAH PEMILIHAN PETAHANA DAN NON PETAHANA Alwan Sri Kustono; Wulan Pangestu; Rochman Effendi
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 4, No 1 (2020): June
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v4i1.49

Abstract

This research aims to know the fairness level of significance increase on expenditure items in incumbent election area compare with non incumbent election area, and non-election area. This research use secondary data. Data analyze method use comparative description method which describe the result from our data observation that will be compared with one observation subject and other observation subject. The result shows that all of expenditure items not used as politicization object by incumbent. It’s because of increasing expenditure items trend not only occur on incumbent area, but also on some non incumbent area and some non-election area. Significance increase on incumbent area can not conclude as politicization budget and expenditure area by incumbent to preserve their power.
Rekontruksi Laporan Keuangan Distributor Molreng Jember Berdasarkan SAK EMKM Almira Ayu Octavia; Rochman Effendi; Whedy Prasetyo
Jurnal Ekonomi Akuntansi dan Manajemen Vol 18 No 1 (2019)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v18i1.10050

Abstract

This study discusses the suitability and financial reporting of Molreng Jember Distributors based on SAK EMKM. The method used by researchers is a qualitative method. This research is a case study with the object of research on the financial statements of Molreng Jember Distributors who have not yet applied the SAK EMKM-based financial reporting. Data retrieval is done by interview and documentation. This study shows that Molreng Jember Distributors only make simple records, considering the lack of understanding in making financial reports. Molreng Jember Distributors only record income and borrowing in order to obtain the final result in the form of profit. Financial reports for Molreng Jember Distributors can be accessed by the owner to find out how the business actually is so that they can determine the selling price for the following year. Keywords: Financial statements, UMKM, SAK EMKM
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN TANGGUNG JAWAB LINGKUNGAN DALAM LAPORAN TAHUNAN (Studi Empiris pada Perusahaan yang Terdaftar di PROPER dan BEI Periode 2008-2010) Rochman Effendi; Yosefa Sayekti; Rahma Rina Wijayanti
Jurnal Ekonomi Akuntansi dan Manajemen Vol 11 No 2 (2012)
Publisher : Universitas Jember

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

Abstract

This research was aimed to obtain empirical evidence about factors influencing environmental responsibility disclosure in the company`s annual report. The factors used in this research were profitability, company size, government regulation, corporate status, and industry sector. The measurement of the level environmental liability disclosure was based on the GRI (2006). The type of this research was quantitative and used secondary data based on companies` annual reports of the listed companies in PROPER and Indonesia Stock Exchange during period 2008 - 2010. The results of this research indicated that the company size variable was statistically significant and positively influential on the rate of environmental responsibility disclosure, while corporate status of non PMA (BUMN and PMDN) and industry sector which had the highest environmental compliance according to PROPER were statistically significant on the rate of environmental responsibility disclosure. However, profitability and government regulation did not affect significantly to the rate of environmental responsibility disclosure. Keywords: GRI, environmental responsibility disclosure, profitability, company size, government regulation, corporate status, and industry sector
PENERAPAN METODE TIME DRIVEN ACTIVITY BASED COSTING (TDABC) DALAM PERHITUNGAN KOS SERVICE PADA BENGKEL HBBA Mira Ely; Rochman Effendi; Imam Mas'ud
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 17 No 2 (2019)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v17i2.10709

Abstract

The purpose of this research is to know the process of calculation cost of service on HBBA Automotive Repair shop using Time Driven Activity Based Costing (TDABC) method. This research was conducted in one of Member's HBBA that is Formula Automotive Repair shop. This type research is qualitative research. Data collection methods used ini this research are observation, interview and documentation. Data analysis method used in this research is descriptive analytical. The result of this research showed when Formula Automotive use Time Driven Activity Based Costing (TDABC) method in determining cost of service is more clear and appropriate in accordance with utilization available resources in each services. Which is different with whats done by the company in determining cost of service, where the company still has not made a definite calculation and this can be seen when determining price of service based on provisions of owner and mechanics still using estimates. The results of calculation of Time Driven Activity Based Costing (TDABC) method there are 3 types of services that have a cost that is too large compared to the service price determined by Formula Automotive Repair shop, namely wheel laher replacement, ac service and lamp service. So it is necessary to determine new price of service. Keywords: Cost of Service, Price of Service, Time-Driven-Activity Based-Costing
Corporate Social Responsibility and Tax Avoidance: Evidence from Indonesia Wahyu Agus Winarno; Alwan Sri Kustono; Rochman Effendi; Imam Mas'ud; Oktaviani Ari Wardhaningrum
AKRUAL: JURNAL AKUNTANSI Vol 13 No 1 (2021): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v13n1.p69-82

Abstract

This study examines the effects of state equity ownership on the relationship between corporate social responsibility investment and tax avoidance. Using a 474 firm-year observation sample of Indonesian companies from 2015 to 2018, we use the ordinary least square and subgroup analysis regressions to estimate the model with various proxies for tax avoidance. The results show that the companies with higher CSR investment have lower tax avoidance behavior in various proxies. In other words, companies with higher social responsibility performance will make lower tax savings. Furthermore, companies with state equity ownership have a lower relationship between CSR spending activities and tax avoidance than nonSEO companies. This research has several implications: First, this study uses total CSR expenditure as a proxy for CSR investment. Further research can create categories based on the type or dimension of CSR. Second, the research sample for state equity ownership is very small, and the next research can use a paired sample. This paper highlights the implication of CSR investment on taxation in Indonesia, and its findings have implications for regulators. Regulators can encourage the company's CSR activities, but the impact of these activities may differ depending on each company's motives, especially tax avoidance.
MODEL UNIFIED THEORY OF ACCEPTANCE USE OF TECHNOLOGY DI PERKULIAHAN DARING Anggun Ayu Wangi; Alwan Sri Kustono; Rochman Effendi
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 20 No 2 (2022)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v20i2.35466

Abstract

This study aims to analyze the effectiveness of online lectures for accounting students at Jember University by utilizing a technology acceptance model called the Unified Theory of Acceptance Use of Technology (UTAUT) model. This study uses primary data obtained directly from the respondents. The data collection process was carried out by distributing questionnaires online via google form. The sampling technique in this study used a random sampling method. We determine the number of samples using the Slovin formula. We used SPSS software version 25 and AMOS version 21 to process the data questionnaire. The results of the analysis in the study showed that there was a significant positive relationship between performance expectations and students' behavioral intentions when studying boldly. This is inversely proportional to the results between business expectations and behavioral intentions which do not have a significant positive result. Social influence has a significant positive effect on behavioral intentions when learning. The condition of the facility has no positive effect on behavioral intentions. Intention to behave positively towards using behavior. Furthermore, using behavior has a positive effect on the GPA. These results indicate that the online course for accounting students at the University of Jember is running effectively.Keywords: Effectiveness, Online Lecture, UTAUT ABSTRAKPenelitian ini bertujuan untuk menganalisis efektivitas perkuliahan daring bagi mahasiswa Akuntansi Universitas Jember dengan memanfaatkan sebuah model penerimaan teknologi yang bernama model Unified Theory of Acceptance Use of Technology (UTAUT). Penelitian ini menggunakan data primer yang didapat secara langsung dari responden. Proses pengambilan data dilakukan dengan penyebaran kuesioner secara online melalui google form. Teknik pengambilan sampel dalam penelitian ini menggunakan metode pemilihan sampel secara acak (randomly sampling method). Penentuan banyaknya jumlah sampel menggunakan rumus Slovin. Pengolahan data kuesioner dalam penelitian ini menggunakan software SPSS versi 25 dan AMOS versi 21. Hasil analisis pada penelitian menunjukkan bahwa terdapat hubungan positif signifikan antara ekspektasi kinerja dengan niat berperilaku mahasiswa pada saat perkuliahan daring. Hal ini berbanding terbalik dengan hasil antara ekspektasi usaha dengan niat berperilaku yang tidak memiliki hasil secara positif signifikan. Pengaruh sosial berpengaruh positif signifikan terhadap niat berperilaku pada saat perkuliahan daring. Kondisi fasilitas tidak berpengaruh secara positif terhadap niat berperilaku. Niat berperilaku berpengaruh secara positif terhadap perilaku menggunakan. Selanjutnya yaitu perilaku menggunakan berpengaruh secara positif terhadap Indeks Prestasi. Hasil ini menunjukkan bahwa kuliah daring bagi mahasiswa Akuntansi Universitas Jember berjalan efektif.Kata Kunci: Efektivitas, Perkuliahan Daring, UTAUT
Faktor Yang Mempengaruhi Minat Mahasiswa Sebagai Generasi Muda Dalam Melakukan Investasi Cryptocurrency Satrio, Rofid Adi; Effendi, Rochman; Wardhaningrum, Oktaviani Ari
ACE: Accounting Research Journal Vol 4 No 1 (2024): June
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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Abstract

ABSTRACT This study aims to analyze the factors influencing the interest of accounting students in investing in cryptocurrency. It is a quantitative research study, with primary data collected through a questionnaire. The population of this study consists of active students in Jember, East Java, Indonesia. The sampling technique used is purposive sampling with criteria including students majoring in accounting, having taken investment-related courses, and having invested in instruments other than cryptocurrency. Data analysis is performed using multiple linear regression analysis. The findings indicate that ease of use of technology, investment knowledge, and risk tolerance do not significantly influence students' interest in cryptocurrency investment, while social environment has a positive influence on students' interest in cryptocurrency investment. The implications of this study suggest that the investment interest of students or the younger generation is strongly influenced by the social environment.Keywords: Cryptocurrencies, Interests, Investments ABSTRAK Penelitian ini bertujuan untuk menganalisis faktor yang mempengaruhi minat mahasiswa akuntansi dalam berinvestasi di cryptocurrency. Jenis penelitian ini adalah penelitian kuantitatif, dengan pengumpulan data primer melalui kuesioner. Populasi penelitian ini adalah mahasiswa aktif yang ada di Jember, Jawa Timur, Indonesia. Teknik pemilihan sampel menggunakan purposive sampling dengan kriteria yaitu mahasiswa jurusan akuntansi, sudah menempuh mata kuliah tentang investasi, dan pernah melakukan investasi di instrumen selain cryptocurrency. Analisis data dilakukan dengan metode analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa kemudahan menggunakan teknologi (ease of use), pengetahuan tentang investasi, dan toleransi terhadap risiko (risk tolerance) tidak berpengaruh terhadap minat mahasiswa terhadap investasi cryptocurrency, sedangkan lingkungan sosial berpengaruh positif terhadap minat mahasiswa melakukan investasi di cryptocurrency. Implikasi dari penelitian ini menunjukkan bahwa minat investasi mahasiswa atau generasi muda saat ini sangat dipengaruhi oleh lingkungan sosial.Kata kunci: Cryptocurrencies, Investasi, Minat
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Leverage Terhadap Perataan Laba pada Perusahaan Manufaktur di BEI Tria Oktaviasari; Muhammad Miqdad; Rochman Effendi
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 1 (2018): e-JEBA Volume 5 Nomor 1 Tahun 2018
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v5i1.7742

Abstract

This research aims to determine the effect of profitability, company size, and leverage on income smoothing. This research used secondary data obtained from the Indonesia Stock Exchange in 2011 to 2015. Methods of data analysis using descriptive statistics, Classical Assumption Test, and Hypothesis Testing consists of Multiple Linear Regression method, F test, t test, and coefficient of determination. The results showed a significant relationship between profitability, company size, and leverage on income smoothing. This result proves that profitability, company size, and leverage able to give effect to the income smoothing. Income smoothing conducted to showed the stability of the company's profit in each period so that will increase the interest of investors to invest.Keywords: Income smoothing, profitability, size of company, Leverage
Co-Authors Almira Ayu Octavia Alwan Sri Kustono Anggun Ayu Wangi Guillerma Giusti Imam Mas'ud Lifatin Sakdiyah Mas’ud, Imam Mira Ely Muhammad Miqdad Munfarida Rizky Mutamimmah Oktaviani Ari Wardhaningrum Pangestu, Wulan Rahma Rina Wijayanti Satrio, Rofid Adi Tria Oktaviasari Wahyu Agus Winarno Whedy Prasetyo Wulan Pangestu Yosefa Sayekti