Garuda - Garba Rujukan Digital

PENGARUH INTERAKSI KOMITMEN ORGANISASI DAN PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN:STUDI PERILAKU MANAJER HOTEL DI MALANG RAYA Kurniawan, Setia Budi
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 2, No 1: Januari 2011
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

The relation betwen budgetary participation and budgetary slack has been examined in several accounting studies with conflicting result. Several researchers have found that budget slack occurs due to various individual behavioral factors in an organization. Participation in budgeting in organization is the part that can cause budget slack. One of the alternatives to reconcile these difference in finding is by using contingency approach, that is using motivational factors of organizational commitment as moderating variable. This research tries to conduct empirical tests for the effect of organizational commitment as moderating factor, the relation between participatory budgeting and budget slack. The result of the analysis shows that organizational commitment as moderating variable has direct influence on the relation between participatory budgeting with budget slack. The higher organizational commitment will decrease the budget slack for the individual who participates in the budgeting, while the lower organizational commitment will increase the the budget slack for the individual who participates in the budgeting.

Pengaruh Struktur Kepemilikan Asing, Free Cash Flow, Pajak Tangguhan, Leverage, dan Profitabilitas terhadap Manajemen Laba di Era Pandemi Covid-19 Kurniawan, Setia Budi; Hidayanti, Heny
IQTISHODUNA IQTISHODUNA (Vol. 20, No. 1, 2024)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/iq.v20i1.26612

Manajemen laba adalah upaya seorang manajer untuk memanipulasi hasil keuangan dengan cara memilih metode akuntansi yang sesuai dengan motivasi atau tujuan yang diinginkan. Tujuan dari penelitian ini yaitu menganalisis kejadian manajemen laba yang dipengaruhi oleh arus kas bebas, pajak tangguhan, leverage, profitabilitas, dan struktur kepemilikan asing di era pandemi Covid-19. Studi ini dilakukan di Bursa Efek Indonesia pada perusahaan manufaktur di sektor industri dan kimia. Sampel yang digunakan terdiri dari 39 perusahaan selama periode 4 tahun, sehingga menghasilkan total 156 data. Teknik analisis data menggunakan analisis regresi linier berganda. Temuan penelitian memperlihatkan bahwa arus kas bebas, pajak tangguhan, leverage, profitabilitas, dan struktur kepemilikan asing tidak memengaruhi terhadap manajemen laba sebelum pandemi Covid-19, namun arus kas bebas dan profitabilitas memiliki pengaruh selama pandemi Covid-19.

Akuntabilitas Pengelolaan Alokasi Dana Desa Sebelum dan Selama Pandemi Covid-19 Desa Purwodadi Kabupaten Malang Krisdiana, Yusi; Kurniawan, Setia Budi
Journal of Public and Business Accounting Vol. 3 No. 1 (2022): January - June
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/jopba.v3i1.274

Tujuan dari riset ini yakni untuk mengetahui, mendeskripsi Akuntabilitas pengelolaan Alokasi Dana Desa, dan Dampak Alokasi Dana Desa Desa pada saat sebelum dan selama covid 19 di Desa Purwodadi dan narasumber penelitian ini terdiri atas Kepala Desa, Sekretaris Desa dan perwakilan warga desa Purwodadi. Teknik penelitian menggunakan deskriptif dengan pendekatan Triangulasi. Metode pengumpulan menggunakan interview, observasi, dan dokumentasi. Analisis data dilakukan dengan pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan guna mencocokkan antar pihak terkait penelitian. Dari hasil penelitian kualitatif tentang Alokasi Dana Desa dan kebijakan desa ini, diketahui bahwa Penyusunannya yang sudah melibatkan masyarakat, dan pelaksanaannya sudah sesuai dengan aturan tentang akuntabilitas Pengelolaan Aloksi Dana Desa yang tertera dalam Pemendagri No. 20 Tahun 2018. Hasil penelitian menunjukkan bahwa Akuntabilitas pengelolaan Alokasi Dana Desa dapat meningkatkan pembangunan dan kesejahteraan masyarakat desa Purwodadi, Kecamatan Tirtoyudo, Kabupaten Malang.

TECHNOLOGICAL AWARENESS AS A PREDICTOR OF ACCOUNTING STUDENTS’ ACADEMIC ETHICS AMID THE DIGITAL TRANSFORMATION OF HIGHER EDUCATION Ningsi, Etty Harya; Utomo, Langgeng Prayitno; Kurniawan, Setia Budi; Chandrarin, Grahita; Respati, Harianto
Kajian Akuntansi Vol. 26 No. 1 (2025): June 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i1.7204

This study investigates the role of technological awareness in predicting the academic ethics of accounting students during the digital transformation of higher education. Using a quantitative survey design, data are collected through questionnaires from accounting students at Battuta University who participate in digital learning. The analysis employs multiple linear regression, classical assumption tests, t-tests, and the coefficient of determination, processed using SPSS. Results show that technological awareness significantly and positively influences students’ academic ethics. Students with higher technological awareness demonstrate a stronger understanding of academic integrity and are less prone to unethical behaviors such as plagiarism and dishonesty. The study concludes that integrating technological literacy into the accounting curriculum supports ethical behavior and strengthens academic conduct in the digital learning environment.

Bibliometric Analysis on Sustainability Accounting and Integrated Reporting Challenges Judijanto, Loso; Haryanti, Titik; Kurniawan, Setia Budi
West Science Interdisciplinary Studies Vol. 3 No. 04 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i04.1858

This study presents a comprehensive bibliometric analysis of the academic literature on sustainability accounting and integrated reporting, aiming to uncover key themes, influential contributors, and emerging trends within the field. Drawing data from the Scopus database and visualizing relationships using VOSviewer, the analysis covers publications from 2013 to 2023. Results indicate that core concepts such as integrated reporting, sustainability reporting, and sustainable development serve as central pillars of scholarly discourse, interconnected with themes like ESG, accountability, and climate change. The research highlights a temporal evolution from environmental concerns toward governance-oriented frameworks and reveals that most contributions originate from Western institutions, particularly the United Kingdom and Italy. Despite a maturing body of literature, the study identifies underexplored areas, including biodiversity reporting, digital innovations, and practitioner-level implementation challenges. These findings offer valuable insights for scholars, practitioners, and policymakers seeking to advance the quality, comparability, and impact of sustainability disclosures in alignment with global sustainability goals.

Bibliometric Analysis on Sustainability Accounting and Integrated Reporting Challenges Judijanto, Loso; Haryanti, Titik; Kurniawan, Setia Budi
West Science Interdisciplinary Studies Vol. 3 No. 04 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i04.1858

This study presents a comprehensive bibliometric analysis of the academic literature on sustainability accounting and integrated reporting, aiming to uncover key themes, influential contributors, and emerging trends within the field. Drawing data from the Scopus database and visualizing relationships using VOSviewer, the analysis covers publications from 2013 to 2023. Results indicate that core concepts such as integrated reporting, sustainability reporting, and sustainable development serve as central pillars of scholarly discourse, interconnected with themes like ESG, accountability, and climate change. The research highlights a temporal evolution from environmental concerns toward governance-oriented frameworks and reveals that most contributions originate from Western institutions, particularly the United Kingdom and Italy. Despite a maturing body of literature, the study identifies underexplored areas, including biodiversity reporting, digital innovations, and practitioner-level implementation challenges. These findings offer valuable insights for scholars, practitioners, and policymakers seeking to advance the quality, comparability, and impact of sustainability disclosures in alignment with global sustainability goals.

Mapping the Intellectual Structure and Research Trends of Budgetary Slack Judijanto, Loso; Kurniawan, Setia Budi
The Es Accounting And Finance Vol. 3 No. 03 (2025): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i03.676

This study aims to map the intellectual structure and research trends of budgetary slack through a comprehensive bibliometric analysis of peer-reviewed publications from 1980 to 2024. Utilizing data from the Scopus database and analytical tools such as VOSviewer, the study explores co-citation networks, country collaborations, keyword co-occurrences, temporal evolution, and research density. The results highlight key contributors such as Kenneth A. Merchant and Anthony S. Dunk, foundational theoretical frameworks including agency theory and management control systems, and dominant research themes like participative budgeting, information asymmetry, and performance-based budgeting. A temporal shift is observed from control-based frameworks to behaviorally oriented and contextual themes such as trust, procedural justice, and organizational commitment. The United States remains the central hub of scholarly activity, although research from Asia and the Middle East is increasingly contributing to the discourse. The findings reveal both well-established and underexplored areas, offering valuable direction for future research and practical implications for budgeting practices across organizational settings.

The Influence of SIAM, Data Efficiency and Accuracy, Audit Transparency, and Management Accountability on Smart Governance with Good Governance as a Mediating Variable Amin, Rofikul; Kurniawan, Setia Budi; Suprayitno, Adi
Jurnal Ekonomi dan Bisnis Digital Vol. 4 No. 3 (2025): August 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v4i3.15268

This study aims to analyze the influence of the digitalization of the Management Administration Information System (SIAM), data efficiency and accuracy, transparency and audit trail, and managerial accountability on smart governance with good governance as a mediating variable. A quantitative approach was used with the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method involving 110 respondents from government agencies. The results of the analysis indicate that the digitalization of SIAM has a significant effect on data efficiency and accuracy, which in turn increases transparency and managerial accountability. Each variable has a significant contribution to good governance, which then strongly mediates the relationship towards smart governance. The R-square value indicates that the model has adequate predictive power, and the f-square test and path coefficient indicate a substantial strength of the relationship. This study confirms that the success of smart governance is not only determined by technological aspects, but also heavily depends on transparent, accountable, and efficient governance.

The Effect of Digital Literacy on Students’ Understanding of Professional Ethics in Accounting Ningsi, Etty Harya; Utomo, Langgeng Prayitno; Kurniawan, Setia Budi; Safriliana, Retna; Assih, Prihat
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 2 (2025): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i2.19828

This study aims to examine the effect of digital literacy on students’ understanding of professional ethics in the field of accounting. As technological advancements increasingly shape the accounting profession, the ability to use digital tools responsibly has become essential for future accountants. This research employs a quantitative approach using a survey method, with data collected from accounting students at Battuta University. The sample was selected using purposive sampling, and responses were analyzed using multiple linear regression analysis. The results indicate that digital literacy has a significant positive effect on students’ understanding of professional ethics. Students with higher levels of digital competence tend to demonstrate greater awareness of ethical standards, particularly in the context of data integrity, digital communication, and responsible use of accounting software. The findings suggest the importance of integrating digital literacy development into accounting education curricula to strengthen ethical awareness in the digital era.

Title

Found 9 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 9 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 9 Documents
Search