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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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Dampak Pemberian Semen Gresik UKM Award Terhadap Peningkatan Kinerja UKM Binaan (Study Pada Penerima Award Program CSR PT. Semen Gresik ) A.A Raditya Putr W; Unti Ludigdo
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aimed to see whether the impact of the SME Award Semen Gresik may affect the performance of SMEs assisted, especially the SMEs receiving the award. Improved performance here is the improved performance of the economy as well as social and enverimental  happened to SMEs after receiving the award. The SME research center here is a winner in each category of the competition and the overall winner at the event in Semen Gresik SME award. The categories examined are employment, growth in exports and imports, compliance with the installment obligation and entrepreneurship, administration and compliance with best winners (overall winner). This research uses descriptive qualitative method added the assessment ratio in accordance with the conditions of SMEs. Based on the method of research, the entire SMEs that receive the award has increased performance, both in terms of economic or social and environmental. The rise of the economy have different variants of the value generated while the ratio in terms of social and environmental as well as improvements in a positive performance in the contribution of SMEs. Keywords: SMEs, economic, social and environmental performance, and award.
Dampak Implementasi Reformasi Birokrasi Terhadap Intensitas Praktik Kecurangan Pada Proses Pencairan Dana (Studi Kasus KPPN Malang) Eko Prianggono; Unti Ludigdo
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 1: Semester Ganjil 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui dampak reformasi birokrasi terhadap  intensitas praktik kecurangan pada proses pencairan dana pada KPPN Malang. Reformasi birokrasi yang diterapkan KPPN Malang yaitu transparansi pelayanan, penataan struktur organisasi, penyempurnaan proses bisnis dan peningkatan kualitas SDM Penelitian ini  menggunakan teknik analisis kualitatif. Data penelitian ini berasal dari studi dokumentasi, pengamatan di lapangan dan wawancara dengan pihak internal dan pihak ekternal (pengguna layanan) KPPN Malang.  Hasil penelitian ini menunjukkan bahwa transparansi  pelayanan, penataan struktur organisasi, penyempurnaan  proses  bisnis  dan peningkatan kualitas SDM dapat mencegah terjadinya praktik kecurangan dalam proses pencairan dana.. Hasil penelitian ini konsisten dengan penelitian Susilo (2009) yang mengindikasikan persepsi positif bendahara pengeluaran terhadap penerapan reformasi birokrasi pada KPPN Yogyakarta. Hasil survey integritas yang dilakukan KPK tahun 2011, menunjukkan bahwa pelayanan SP2D di KPPN mendapatkan peringkat pertama dari seluruh unit layanan vertikal dengan skor Pengalaman Integritas 7,99 dan Potensi Integritas 7,08. Kata kunci  :  reformasi birokrasi, kecurangan, transparansi pelayanan,         struktur organisasi, proses bisnis, kualitas SDM
GRI Standard Implementation on Sustainability Report of Indonesia Sustainability Reporting Award (ISRA) Winners Fandy Cahya Krishnanda; Unti Ludigdo
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This descriptive qualitative study aims for analyzing the performance and focus of CSR at two most consistent participants of Indonesia Sustainability Reporting Award (ISRA), which are PT. Kaltim Prima Coal (KPC) and PT. Aneka Tambang, Tbk (ANTAM), from 2010 up to 2013. The data are collected through documentation and literature review techniques and evaluated by descriptive analysis upon the sustainability report of 2009 until 2013 with GRI standard as its indicator. This research confirms that the main focus of GRI standard is Social Performance Indicator. It is apparent that GRI always develops all indicators except the Economic Performance Indicator. Comparing the sustainability reports, the study revealed that the performance of KPC in the annual ISRA increased gradually from 2010 until 2014 and was more stable than that of ANTAM. The result of analysis upon the sustainability report of 2011 until 2013 with GRI G3.1 showed that the CSR main focus of KPC was toward the Economic and Social Performance Indicators with 100% of indicator fulfillment; meanwhile, the CSR main focus of ANTAM was on the Environmental Performance Indicator with 95.6% of indicator fulfillment. Key words: GRI, ISRA, sustainability report, PT Kaltim Prima Coal, PT Aneka Tambang Tbk
ANALISIS SISTEM PENGENDALIAN INTERNAL TERHADAP PEMUTUSAN KREDIT USAHA MIKRO, KECIL DAN MENENGAH (Studi Kasus pada Bank Sinarmas dan BRI Cabang Palangkaraya) Meirilin Esterina; Unti Ludigdo
Jurnal Ilmiah Mahasiswa FEB Vol 4, No 1: Semester Ganjil 2015/2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research has a purpose to know the internal control system of the credit decision micro, small and medium Sinarmas Bank and Bank Rakyat Indonesia (BRI) Branch Palangkaraya. The research used qualitative descriptive method. Thus, the research is about explaining a certain situation and condition, analyze and compare between Bank Sinarmas and BRI Branch Palangkaraya. In fact, there were some differences between the branch of Sinarmas Bank and the branch of BRI bank in Palangkaraya. The differences were : lending banks, collateral appraisal, disbursement decisions, type of loans, and the bank group. In sinarmas bank branch Palangkaraya, the collateral appraisal was implemented by the back office employess. However, BRI bank branch palangkaraya had their own particular employees in implementing the collateral appraisal. The suggestion that can be given to the Sinarmas Bank is to put on additional division that can handle the collateral appraisal specifically. It is expexted to help the process of lending and increase the performance of the third party funds. Then, BRI Bank should add a legal section to check the validity of credit documents in order to facilitate the loan process at the branch of BRI Bank in Palangkaraya. By the advice given, it is expected to help the process of granting credit and prevent the possibility of acts of fraud that can occur in both banks.   Keywords: Business Credit, SMEs, Internal Control
PERSEPSI MAHASISWA AKUNTANSI TERHADAP KEGIATAN ASISTENSI MATA KULIAH Rany Wahyuningrum; Unti Ludigdo
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The main purpose of this research is to understand student’s perception about course assistancy activities of Bachelor degree students Majoring in Accounting of Economics and Business Faculty, Brawijaya University. This assistancy activities measured by three indicators, i.e the implementation of assistancy activities, the competency of teaching assistant, and the benefit of assistancy activities. This research was held based on quantitative approach  using frequency test, validity test, reliability test, and descriptive analysis. The results show that students gave positive perception about assistancy activities. 60% respondents of this research agreed and the other 25 % of respondents strongly agreed with this assistancy activities. It showed that assitancy activities in accounting student FEB-UB has already been performed properly. According to the questionnaire analysis result of three indicators, each result shows that 58% respondents agreed with assistancy activities that has been well implemented, 66% respondents says that teaching assistants have very good academic competences, and 55% respondents described that assistancy activities could give very much benefits to the student, respectively. Keywords : Perception, assistancy activities, students, teaching asisstant.
THE EFFECT OF PROFESSINALISM, ETHICS, AND INDENPEDENCY ON MATERIALITY JUDGMENT IN AUDITING PROCESS Alfina Fitrinnisak; Unti Ludigdo
Jurnal Ilmiah Mahasiswa FEB Vol 4, No 1: Semester Ganjil 2015/2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The aim of this study is to investigate how the effect of professionalism, ethics, and indepedence on materiality judgment at CPA firm in East Java Province. This study employed a quantitative approach in carrying out data analysis, the method of analysis used in analyzing the emperical data collected by researchers to providing empirical evidence on the effects of auditor professionalism on materiality judgment. Second, provide empirical evidence on the professional ethics on materiality judgment. Third, provide empirical evidence effect of independency on materiality judgment, and provide empirical evidence of auditor professionalism, ethics, and indepedency stimultaneously on materiality judgment Population of this research are auditors who works at CPA firm in East Java Province. Sampling method of this research is using purposive sampling. This research using multiple linear regression and single linear regression analysis The results showed that both partially and simultaneously, professionalism has a effect on materiliaty judgment in auditing process, ethics mostly significant effect on materiality judgment in auditing process and the last is independency has a significant effect on the materiality judgment which mean all variable has a significant effect to materiality judgment stimultaneously. Suggestion for further research, other researchers can make this title as qualitative approach and also make separated sample between CPA big four or non CPA big four.This study also indicates that the auditor ethics variable is most dominant influence on consideration of the level of materiality in the auditing process. Keywords: Professioanlism, Ethics, Indepedency and Materiality Judgment
ANALYZING THE INFLUENCE OF INTERNAL CONTROL SYSTEM AGAINTS ETHICAL BEHAVIOR OF EMPLOYEE (Case Study on PT. Japfa Comfeed, Tbk) Riswan Pramono; Unti Ludigdo
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Keywords: Internal Control, Ethical behavior, employee behavior, company behavior The Purpose of this study is to analyze and explain the effect of Internal control system in company on the effect of the employee ethical behavior. The researcher is motivated to do a study on the company internal control system is because the control of the company internal control are really effected on the employee behavior because the internal control are as the control of the company in doing proper ethics in the workplace or vise versa if the internal control are bad also will makes the employee easier to do unethical thing. The samples of this research are PT. Japfa Comfeed Indonesia. Tbk. Writer analyze how the internal control of this company well implement by the employee and how the ethical of the employee doing their works. This research is explanatory research, which is research that explains the causal relationships between variables through hypothesis testing and simple linear regression analysis to measure the effect of Internal Control on ethical behaviors. Simple regression analysis is used to determine whether Internal control which is the independent variable are able to measure the Ethical behavior as the dependent variable. Based on Simple linear regression analysis, simultaneously, all independent variables significantly affect Ethical Behavior. But partially, because of the big areas of ethical behavior internal control only affecting not all of the employee ethics. There are probably some other variables that can effecting ethical behavior.
GOOD GOVERNANCE OF KOPERASI WANITA SERBA USAHA “SETIA BUDI WANITA” JAWA TIMUR Devy Sylvia Puspitasari; Unti Ludigdo
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 1: Semester Ganjil 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research was conducted to understand the implementation of good governance on Koperasi Wanita Serba Usaha  “Setia Budi Wanita”  Jawa Timur. Cooperative is economic organization that based on sense of family. Women’s Cooperative in the present society with the purpose to achieve the welfare of members and society with profesionalism, independent woman, qualified and integrity. This type of research  is  a  qualitative descriptive method. Instruments used in data collection are interviews, observation, and documentation.  The results of the research represent passage of the good governance principles includes of transparency  in the provisioning  information  for administrators, employees, PPL, PJ, members in a transparent and opened, so that every  employee  already  knows  how the  system  that are within  the cooperative principle  accountibility.  While,  the principle  of  responsibility  shown  SBW towards employees by providing a range of benefits, health insurance, safety and social responsibility  to the  society. Then  the principle of  independency  showed nothing intervention from the internal, but external side there is a little ideological and  philosophical  differences  cooperative.  Finally, the  Fairness  principle, shareholders (members) receive equal and fair treatment in the implementation of the RAT and the division SHU, stakeholders of the employees who were recruited based on their expertise, so the company does not discriminate against employees based on racial and establish a system of reward and punishment is fair. Key Word : Cooperative, Good Governance
AKUNTAN PUBLIK DALAM PENEGAKAN KODE ETIK PROFESI Listya Kanda Dewi; Unti Ludigdo
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini membahas mengenai upaya-upaya yang dilakukan akuntan publik dalam menegakkan kode etik profesi pada suatu Kantor Akuntan Publik (KAP). Selain itu, penelitian ini juga memberi gambaran terkait tantangan dan dilema etis yang dialami oleh para praktisi akuntan publik dalam menerapkan kode etik akuntan publik. Tujuan yang ingin dicapai dengan penelitian ini adalah mendeskripsikan tentang bagaimana akuntan publik menegakkan kode etik profesi dalam menjalankan tugasnya. Untuk mencapai tujuan tersebut, penelitian ini dilakukan dengan menggunakan metode kualitatif. Dengan metode kualitatif, maka data yang didapat akan lebih lengkap, mendalam, kredibel, dan bermakna. Subjek dalam penelitian ini adalah akuntan publik di Kota Malang. Data diperoleh melalui dokumentasi, wawancara, dan observasi. Hasil dari penelitian ini menunjukkan bahwa penyebab pelanggaran kode etik berawal dari dilema etis. Dilema etis yang sering muncul adalah yang berkaitan dengan (1) Penerimaan perikatan (Klien versus Keahlian Profesional); (2) Imbalan jasa profesional (fee minimal); (3) Independensi. Upaya-upaya yang telah dilakukan informan dalam penegakan kode etik antara lain adalah (1) Meningkatkan religiusitas; (2) Meningkatkan kompetensi dengan mengikuti pelatihan; (3) Membangun keteladanan (bagi pemimpin KAP); (4) Mendesain sistem; (5) Menciptakan kultur etis. Menegakkan kode etik profesi itu tidaklah mudah, karena penyimpangan kode etik masih terus terjadi. Oleh karena itu upaya-upaya tersebut perlu dilakukan secara kontinyu dan akuntan publik harus melakukannya dengan penuh kesadaran. Selain itu juga dibutuhkan peran semua pihak yang berkepentingan untuk saling bersinergi demi terwujudnya penegakan kode etik akuntan publik yang lebih baik.   Kata kunci: akuntan publik, kode etik, dilema etis, upaya, dan penegakan
Hubungan Jalur Penerimaan Mahasiswa Baru Akuntansi Terhadap Prestasi Akademik Abdillah Bela Nuswantoro; Unti Ludigdo
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to determine how the relationship between  the university recruitments way for academic achievement of the students during the process of  taking the course. Academic achievement in this study is proxied to the accounting value of the score courses, GPA, and the total credits that have been taken. The population  in this study were students of the Faculty of Economics and Business Brawijaya University class of  2009. The data were drawn from primary data through questionnaires and secondary data from the Recording Faculty of Economics and Business Brawijaya University. Questionnaires were distributed for 150 pieces, but only 130 pieces that fulfill the criteria of the study sample is purposive sampling. This study used analysis of One-Way ANOVA in analyzing research data. Based on the test results of One-Way ANOVA analysis of the questionnaires that researchers get the data it can be concluded that the students are accepted through SNMPTN have high academic achievement, academic achievement of students who received PSB Akademik better academically than students who received the PSB Non-akademik, and there was no significant difference in academic achievement between students who received in SPMK with students who received in SPKS.   Keywords : university recruitments way, GPA, credits, and the value of score accounting courses.
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