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All Journal Jurnal Reviu Akuntansi dan Keuangan JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha EL-MUHASABA Jurnal Dinamika Akuntansi Journal of Economics, Business, & Accountancy Ventura Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) PROFIT : Jurnal Administrasi Bisnis The International Journal of Accounting and Business Society Jurnal Akuntansi Aktual Jurnal Transformative Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Akuntansi : Jurnal Akuntansi Integratif Jurnal Ilmiah Akuntansi Peradaban Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Akuntansi dan Keuangan Indonesia Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Brawijaya Journal of Social Science Riset Akuntansi dan Keuangan Indonesia Reviu Akuntansi, Keuangan, dan Sistem Informasi
Unti Ludigdo
Fakultas Ekonomi Dan Bisnis Universitas Brawijaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Tax Based on Double Income Taxpayer Perspective Syafiq, Muhammad; Ludigdo, Unti; Achsin, M
Jurnal Dinamika Akuntansi Vol 11, No 2 (2019): September 2019
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v11i2.16613

Abstract

This research is a case study approach. This research is a qualitative study using the interpretive paradigm. The data collection technique of this study used interviews with the Miles and Hubberman data analysis techniques. The purpose of this study was to determine the point of view of the fairness of the tax amnesty policy of taxpayers with multiple incomes. Taxpayers with double income in question are employees who own a business as additional income. The informants from this study were employees of Civil Servants (PNS) who also owned businesses and employees of State-Owned Enterprises (BUMN) who also had businesses in addition to their main work. Tax amnesty is one form of complex Government reform. Pros and cons of tax amnesty are increasingly visible from the public response especially for those who feel they are victims of wrong targets. The results of this study show justice from the subjective point of view of obedient and non-compliant Taxpayers, subjective justice from the perspective of PNS and BUMN, and justice based on the objective side.
Pemilihan Walikota Malang Rasa Korupsi Ludigdo, Unti
Jurnal Transformative Vol 5, No 1 (2019): Maret
Publisher : Faculty of Social and Political Science Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.305 KB) | DOI: 10.21776/ub.transformative.2019.005.01.4

Abstract

Tulisan ini ingin membedah pemilihan walikota Malang tahun 2018. Pada pemilihan 2018 dua pasangan calon [paslon] yang terjerak korupsi ditambah dengan 41 anggota dewan perwakilan rakyat daerah [DPRD]. Pilwali rasa korupsi karena terjadi menjelang pelaksanaan suksesi kepemimpinan di tingkat lokal tiba-tiba KPK membongkar perilaku korupsi yang melibatkan banyak aktor pejabat daerah. Implikasinya dua paslon mendapat penilaian negatif dari masyarakat, sementara satu paslon mendapatkan keuntungan dari kasus korupsi tersebut. Alhasil, paslon tersebut yang terpilih sebagai walikota. Keterpilihan paslon yang tidak korupsi menunjukkan rasionalitas pemilih dalam menggunakan hak pilihnya. Namun, pada saat yang sama memberikan hukuman kepada paslon yang terlibat korupsi. Inilah rasionalitas masyarakat dalam menggunakan hak politiknya dalam menentukan siapa pemimpin yang dapat mewakili aspirasinya.
LIVING IN HARMONY:FINANCIAL REPORTING OBJECTIVE OF JAVANESE TRADITIONAL MARKET TRADERS Wiyarni, Wiyarni; Triyuwono, Iwan; Ludigdo, Unti; Djamhuri, Ali
The International Journal of Accounting and Business Society Vol 22, No 1 (2014): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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

Abstract

Accounting conceptual framework consists of two main components, they are the objectives of financial reporting and the concepts that resultand follow logically from those objectives.Modern retail market usually uses this conceptual framework to prepare its financial reporting. The purpose of this study is to define the financial reporting objectives of Javanese traditional market traders who have different concept with modern retail market traders because they have different culture. This study uses grounded theory method to explore the accounting values of Javanese traditional market traders.  Using 7 informants in 4 traditional markets in South of Malang, it is found that the feeling of grateful for whatever they got (nrimoingpandum) and great tolerance each other (among roso) as a foundation for their simple accounting reporting.  This study comes with living in harmony as a financial reporting objective of Javanese traditional market trader. Key words: Javanese traditional market, grounded theory, living in harmony.
ILLEGAL FINANCIAL SERVICE BUSINESS AND ACCOUNTING PRACTICE IN PASAR BESAR MALANG DHANIAS, FITRIANA RAKHMA; Ludigdo, Unti; Mulawarman, Aji Dedi
The International Journal of Accounting and Business Society Vol 24, No 2 (2016): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2016.024.2.04

Abstract

Originated from the rapid flow of commerce accompanying the economic development ranging from macro to micro sectors, impacts on the large amount of available capital options. This phenomenon indicates that not only financial services such as banking, Public Loan Bank (Bank Perkreditan Rakyat), and cooperation exist, but also illegal financial services, which enliven capital activities amongst traditional market merchants. This research aims to explore the existence of accounting in illegal financial service business in Pasar Besar Malang. The researchers use ethnomethodology as the research method as it has more points in understanding empirically. Ethnomethodology is an empirical study which learns how humans catch and carry out their daily activities within a social reality. The result of this research finds that accounting does exist in illegal financial service business in Pasar Besar Malang where the presence of accounting in loansharks business practice is also influenced by local values of Javanese culture. 
WACIKA FOR OPTIMIZING THE BALANCED UTILITY OF STRATEGIC MANAGEMENT ACCOUNTING Susilawati, Made; Ludigdo, Unti; Irianto, Gugus; Baridwan, Zaki
The International Journal of Accounting and Business Society Vol 27, No 1 (2019): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2019.27.1.6

Abstract

This study aims to examine wacika, the words of wisdom based on dharma, i.e. truth and virtues, used as a conceptual framework for Strategic Management Accounting (SMA). This postmodern qualitative research uses wacika as its instrument of analysis, focusing on guidelines for SMA according to local content. The analysis was conducted by comparing wacika values with the field data filtered through reflections. The results indicate that there are six wacika concepts found in the wacika-based SMA conceptual framework, which has three levels. The first level, the tattwa, is objectives, which contains one concept. The second level, the susila, contains two concepts of assumptions and two concepts of principles. The third level, the upacara, is the characteristics of information, containing one concept. This wacika-based framework provides a basis for practitioners to provide, communicate, and literate useful information to the management and provide both material and non-material benefits and positive energy. Keywords: management decisions, comparative analysis, reflection, cooperative, conceptual framework
CONSTRUCTION OF MEANING OF TRANSFER PRICING IN THE STAKEHOLDER THEORY THROUGH THE RICOEUR HERMENEUTICAL APPROACH Utari, Dewi; Ludigdo, Unti; Achsin, M; Subekti, Imam
The International Journal of Accounting and Business Society Vol 27, No 1 (2019): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2019.27.1.1

Abstract

This study seeks to find the meaning of transfer pricing of tax actors, namely Taxpayers and tax authorities, as well as tax consultants on tax disputes in Indonesia. The study was conducted using an interpretive approach and Ricoeur hermeneutical methods. Ricoeur's hermenutics method is carried out through three stages of analysis, namely the semantic stage, the reflection stage, and the existential stage. Analysis was carried out on the text, both written and unwritten. The written text is in the form of tax regulations related to transfer pricing, while the unwritten text is a dialogue in the transfer pricing dispute trial in the tax court and the results of interviews with taxpayers and tax consultants. Based on the three stages of Ricoeur hermeneutical analysis, the meaning of transfer pricing was obtained from three perspectives, namely the Taxpayer's perspective that interpreted transfer pricing as an effort to maximize company profits, whereas from the tax authority perspective transfer pricing was a potential loss of state revenue. In addition, the meaning of transfer pricing was also found from the perspective of a tax consultant as a form of the company's business strategy. The meaning of transfer pricing is then constructed in a stakeholder theoretical framework. Keywords:    transfer pricing, hermeneutics, Ricoeur, company profits, state revenues, tax avoidance, and stakeholders.
MEMAKNAI SIKAP INTEGRITAS AKUNTAN PUBLIK DI KAP “CEMERLANG” SURABAYA (STUDI FENOMENOLOGI) Ratna Anggraini Aripratiwi; Unti Ludigdo; M. Achsin
Jurnal Reviu Akuntansi dan Keuangan Vol. 7 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (506.154 KB) | DOI: 10.22219/jrak.v7i1.13

Abstract

This study aims to explore the deep meaning of integrity attitudes experienced, felt, and run bypublic accountants in one of the famous KAP in Surabaya, KAP “Cemerlang”.Revealing theattitude of the integrity of public accountants because of the many public accountants are stilldragged into fraud and violations, resulting in unethical decisions. Every public accountant hasa different perspective in determining and exercising an attitude of integrity, whether to defendor even take it off for a particular purpose. And in the end bring up a variety of diverse meaningsof pure integrity and pragmatic integrity.Keywords: Integrity, phenomenology, public accountant.
PELAKSANAAN KEADILAN UPAH BAGI “PEKERJA MALAM WANITA” Hendrawan Dendy Santoso; Unti Ludigdo; Ali Djamhuri
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 4, JUNI 2016
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (83.378 KB)

Abstract

Abstract:Management Accounting holds an information management financing which includes man-aging payment of wages for workers in the company. This study aims to interpret the implementation ofjustice of wage for women night workers. The purposing process using a transcendental phenomenol-ogy methodologies research. Subjects numbered five people consisting of 1 manager, 2 coordinators ofLadies Cord (LC) and 2 LC. All womens night worker that is “chosen by consumers” gets revenuesharing from the price of the service product. Each month, an accumulated earnings by LC reached IDR5.000.000,- but the wages that received by LC is still under the Local Minimum Wage Policy (UpahMinimum Kabupaten/ Kota) which is about IDR 500,000,-. This is shows the injustice of wage and theseunjustice makes workers to seek an additional income by doing some pornaction (prostitute). Compa-nies are required to formulate the appropriate and fairness labour agreement as stipulated in publicpolicy legislation.Keywords:accounting, wages, justice, transcendental phenomenology, public policy.
PENGARUH KECERDASAN EMOSIONAL DAN PERILAKU BELAJAR TERHADAP PRESTASI AKADEMIK MAHASISWA JURUSAN AKUNTANSI UNIVERSITAS BRAWIJAYA Didik Prasetyo; Unti Ludigdo
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 (128.564 KB)

Abstract

Tujuan penelitian ini adalah menguji pengaruh kecerdasan emosional dan perilaku belajar terhadap prestasi akademik. Penelitian ini menggunakan metode survei yang menggunakan data primer yang diperoleh dari kuesioner. Populasi digunakan adalah mahasiswa Jurusan Akuntansi Universitas Brawijaya. Dengan jumlah sampel adalah 286 mahasiswa. Pengukuran kecerdasan emosional terdiri dari aspek pengenalan diri, pengendalian diri, motivasi, empati dan ketrampilan sosial. pengukuran perilaku belajar terdiri dari aspek kebiasaan mengikuti pelajaran, kebiasaan membaca buku, kunjungan ke perpustakaan, dan kebiasaan menghadapi ujian. Sedangkan prestasi akademik diukur dengan IPK. Dengan analisis regresi berganda, diperoleh hasil baik dari uji parsial maupun uji simultan bahwa kecerdasan emosional dan perilaku belajar berpengaruh terhadap prestasi akademik. Kata kunci: perilaku belajar, Kecerdasan emosional, Mahasiswa akuntansi, Prestasi akademik.
Pengaruh Tingkat Pendidikan Orang Tua dan Jalur Masuk Terhadap Prestasi Belajar Mahasiswa Akuntansi (Studi pada Mahasiswa Jurusan Akuntansi Universitas Brawijaya Malang) Asti Tyas Handayani; Unti Ludigdo
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (66.764 KB)

Abstract

This study purpose to determine the influence of education’s parent and the university recruitment’s way on learning achievement. This study used a different test in testing the two-way anova analysis. Based on the results of education’s parent variables or the university recruitment’s way testing, both variables have a positive and significant impact on accounting learning achievement. Education’s parent is measured by the latest education taken by the parents. The university recruitment’s way were measured by the college admission when new student admissions. Learning achievement is proxied by Grade Point Advantage. The indication, the parental education as high as child's learning achievement. The people intelligence level affected to the results of study, where each university recruitment’s way indicates of the intelligence. Keywords: education’s parent, the university recruitment’s way, learning achievement
Co-Authors A. Razak A.A Raditya Putr W Abdillah Bela Nuswantoro Achsin, M Agus Setiawaty Aji Dedi Mulawarman Ajis, Mohd Na'eim Akhmad Riduwan Akhmad Thoha Alfina Fitrinnisak Alfina Fitrinnisak, Alfina Ali Djamhuri Ali Maksum Amir, Vaisal Andang Yazidulfalach Anggraini, Savitri Ari indra Susanti Ari Kamayanti Aripratiwi, Ratna Anggraini Ariyanti Dwi Hartidah Armanu Thoyib Asti Tyas Handayani Ayu Fury Puspita Briando, Bobby Damayanti, Made Tara Deddy Rahmat Santoso Devy Pusposari Devy Sylvia Puspitasari Dhanias, Fitriana Rakhma Didik Prasetyo Didik Prasetyo Dio Sasta Yuhansyah Dwi Agustina H., Dwi Agustina Eko Ganis Sukoharsono Eko Prianggono Fandy Cahya Krishnanda Fanita Meilisa Fransiskus Randa Galuh Purbaningtyas Galuh Retno Widowati Ghazi, Achmad Fariz Gugus Irianto Handayani, Fidyah Yuniarti Hendrawan Dendy Santoso I Dewa Ayu Eka Pertiwi Imam Subekti Indika Sari, Asri Iwan Triyowono Iwan Triyuwono Krishnanda, Fandy Cahya Lase, Maria Inggried Soinia Lies Ernawati Listya Kanda Dewi Lucy Sri Musmini M. Achsin M. Achsin Made Sudarma Made Sudarna, Made Madhani, Ryonti Mawarni, Pratiwi Dian Meirilin Esterina Meirilin Esterina, Meirilin Melinda Ibrahim Mirna Amirya Mudinillah, Adam Mufid, Muhammad Farras Noval Adib Nurul Farida Pradita, Reza Wahyu Pratiwi Dian Mawarni Prima Ramdani Ariesty Puspita , Ayu Fury Puspita, Ayu Fury Rahmasari, Ratnida Rany Wahyuningrum Ridho, M. Riswan Pramono Rizal Aripoerwo Roekhudin, Roekhudin Rr Vania Primadiptha Mahardani Savitri Anggraini Septarina Prita Dania Sofianti Sukamto, Wiwid Syarifah Massuki Fitri Tendi Wahyudi Utari, Dewi Vitriyan Espa Wiwied Widyastuti Wiyarni Wiyarni Wuryan Andayani Yeney Widya Prihatiningtias Yundari, Yundari Zaki Baridwan