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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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DESCRIBING THE BEHAVIOR OF MANAGER IN BUDGETARY SLACK AND PRODUCTION (CASE STUDY AT BUDGETING IN A STATE-OWNED ENTERPRISE) Ghazi, Achmad Fariz; Ludigdo, Unti; Prihatiningtias, Yeney Widya
Jurnal Aplikasi Manajemen Vol. 18 No. 3 (2020)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2020.018.03.20

Abstract

The objective of this research is to obtain an in-depth insight into budgetary slack practices performed by managers during the budgeting processes of a state-owned enterprise. This research uses qualitative research methods with an interpretive paradigm using a case study approach. The data is collected through interviews, supported by observation and documentation, with informants involved in the planning and budgeting process. The results of this research indicate that the participatory approach adopted in the budgeting process is the trigger of budgetary slack practice. The practice created in the budgeting of sales and production is aimed at achieving maximum profit at the end of the budget period. Asymmetric information and goal clarity are aspects of human behavior that appear in budgetary slack practice. Besides, the applied participation mechanism tends to show symptoms of pseudo participation. Social facts show that budgetary slack practice is created by aspects of human behavior that are motivated by material or financial aspects.
Analisis Kinerja Keuangan Bumdes Rejo Mulyo Desa Sidomulyo Kecamatan Ngadirojo Kabu-paten Pacitan Madhani, Ryonti; Ludigdo, Unti
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 2 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.2.138

Abstract

This study evaluates the financial performance of Rejo Mulyo Village Owned Enterprise (BUMDes) of Sidomulyo Village, Ngadirojo District, Pacitan Regency between 2019 and 2021. Although BUMDes Rejo Mulyo depends on its financial health on its financial performance, it never measures its financial performance, if not all of, its existing financial reports have never been the factor in decision-making. A percentage can be used to evaluate financial performance outcomes in accordance with predefined standards. The data of this study are collected from documentation, interviews, and observations, and analyzed by data reduction techniques, data presentation, and conclusion. The findings exhibit that BUMDes Rejo Mulyo still has trouble meeting its short-term debt commitments, judged by its liquidity as determined by the current ratio. The debt-to-equity ratio, measuring solvency, reveals highly positive outcomes. Return on equity, a measure of profitability, demonstrates that BUMDes Rejo Mulyo has done a decent job at turning a profit, and good results are evidenced in the return on assets.
Social and Ethical Value bagi Calon Pelaku Social Entrepreneurship Ludigdo, Unti; Puspita , Ayu Fury
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 1.1 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) SPECIAL ISSUE
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i1.1.4953

Abstract

Kewirausahaan sosial tidak hanya berorientasi pada keuntungan finansial, tetapi juga bertujuan untuk menciptakan dampak sosial positif yang berkelanjutan. Artikel ini mengevaluasi efektivitas seminar pengabdian masyarakat bertema "Social and Ethical Value bagi Calon Pelaku Social Entrepreneurship" yang diselenggarakan oleh Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Brawijaya. Seminar ini bertujuan untuk meningkatkan pemahaman peserta mengenai pentingnya nilai sosial dan etika dalam kewirausahaan, serta memberikan wawasan praktis terkait pelaporan keuangan dan perpajakan dalam bisnis sosial. Hasil evaluasi menunjukkan bahwa seminar ini berhasil meningkatkan pemahaman peserta terhadap berbagai aspek kewirausahaan sosial, termasuk konsep dasar, perbedaan dengan kewirausahaan komersial, strategi pengembangan, model bisnis, hingga pengelolaan pertumbuhan usaha sosial. Melalui sesi presentasi dan diskusi interaktif, peserta menunjukkan antusiasme tinggi, mengembangkan ide-ide inovatif, serta memahami pentingnya kolaborasi dalam menciptakan perubahan sosial. Penelitian ini menekankan perlunya integrasi nilai sosial dan etika dalam praktik bisnis untuk menciptakan keberlanjutan dan inklusivitas. Kesimpulan dari evaluasi memberikan saran strategis untuk pengembangan program serupa di masa mendatang, guna memperkuat dampak positif kewirausahaan sosial dalam komunitas.
The perception of the practitioners and students towards the subject of forensic accounting and fraud examination Dania Sofianti, Septarina Prita; Ludigdo, Unti; Irianto, Gugus
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 2 (2014): August 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i2.310

Abstract

This research aims to analyze the insight of practitioners, academicians, and accounting students toward forensic accounting and fraud examination course as if integrating into accounting curriculum. It also analyzes the difference of practitioners, academicians and accounting students insight’s regarding demand, interest, career, obstacles, benefits and topics of forensic accounting and fraud examination as if integrating into accounting curriculum. The results indicate that practitioners, academicians and accounting students are encouraging forensic accounting and fraud examination course should be integrated into accounting curriculum. It also indicate that there were some significant differences exist regarding demand, interest, career, obstacles, beneficial and topics of forensic accounting and fraud examination (FAFE). The results are useful for universities that consider integrating forensic accounting and fraud examination course into accounting curriculum, hence redesign their forensic accounting and fraud examination course that relevant with Indonesian’s necessitate.
The exploration of professionalism understanding of accounting educators? Ibrahim, Melinda; Ludigdo, Unti; Irianto, Gugus
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 2 (2015): August - November 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i2.452

Abstract

This study aimed to explore professionalism understanding of accounting educators’ perspective. Professionalism is an implementable concept as a basic of self quality development in each profession. This study was conducted at Universitas Lestari, one of the private universities in the Province of Gorontalo. The paradigm employed in this study is the interpretative paradigm in which Husserl’s Transcendental Phenomenology is applied to the approach. Based on the result of the study, there are three dimensions of professionalism found, namely professionalism as academic responsibility, professionalism as social responsibility, and professionalism as spiritual responsibility. Professionalism as academic responsibility is the initial dimension which is seen in the implementation of three services of university, the balance of rights and obligations, the observance of rules, and commitments. Professionalism as social responsibility is the second dimension which is committed in the trust and exemplary attitudes. Professionalism as spiritual responsibility is the highest dimension materialized in the faith in which work is considered as worship.
PENGARUH AUDIT DELAY TERHADAP PERILAKU INVESTOR DENGAN KETEPATAN PENYAMPAIAN LAPORAN KEUANGAN SEBAGAI VARIABEL MEDIASI Ariesty, Prima Ramdani; Ludigdo, Unti; Subekti, Imam
Profit: Jurnal Adminsitrasi Bisnis Vol. 8 No. 1 (2014): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

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Abstract

The purpose of this study was to determine the effect of audit delay on investor behavior as well as moderating influences the audit opinion and the audit delay timely submission of financial reports . The population in this study are all companies listed on the Indonesia Stock Exchange in 2010-2012 . Selection of the study period because empirical evidence shows that in the period of 2010-2012 there are many investors who sell its stake because the company is not in the timely submission of financial reports to the Capital Markets Authority. Objects in this study is that investor behavior is measured using two analysis are trading volume activity and abnormal returns . The results of the study provide evidence that first , there is insignificant influence on the behavior of audit delay investors through timely submission of financial reports. Second, strengthen the relationship between the audit opinion and the audit delay timely submission of financial reports. Third , there is a positive influence on the relationship between audit opinion on the behavior of investors. Keywords : Investor Behavior, Timeliness, Audit Delay and Audit Opinion .   Tujuan penelitian ini adalah untuk mengetahui pengaruh audit delay terhadap perilaku investor serta pengaruh moderasi opini audit terhadap audit delay dan ketepatan waktu penyampaian laporan keuangan. Populasi pada penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2010-2012. Pemilihan periode penelitian tersebut karena bukti empiris menunjukkan bahwa pada rentang waktu tahun 2010-2012 masih terdapat banyak investor yang menjual kepemilikan sahamnya karena perusahaan yang tidak tepat waktu dalam penyampaian laporan keuangannya kepada Otoritas Pasar Modal. Obyek pada penelitian ini merupakan perilaku investor yang diukur menggunakan dua analisa yaitu trading volume activity dan abnormal return. Hasil penelitian memberikan bukti bahwa pertama, tidak terdapat pengaruh signifikan audit delay terhadap perilaku investor melalui ketepatan waktu penyampaian laporan keuangan. Kedua, opini audit memperkuat hubungan antara audit delay dan ketepatan waktu penyampaian laporan keuangan. Ketiga, terdapat pengaruh positif terhadap hubungan antara opini audit terhadap perilaku investor. Kata kunci: Perilaku Investor, Ketepatan Waktu, Audit Delay dan Opini Audit.
Dampak Implementasi Reformasi Birokrasi Terhadap Intensitas Praktik Kecurangan Pada Proses Pencairan Dana (Studi Kasus KPPN Malang) Prianggono, Eko; Ludigdo, Unti
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 1
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
ANALYZING THE INFLUENCE OF INTERNAL CONTROL SYSTEM AGAINTS ETHICAL BEHAVIOR OF EMPLOYEE (Case Study on PT. Japfa Comfeed, Tbk) Pramono, Riswan; Ludigdo, Unti
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
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.
AKUNTAN PUBLIK DALAM PENEGAKAN KODE ETIK PROFESI Dewi, Listya Kanda; Ludigdo, Unti
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
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 Nuswantoro, Abdillah Bela; Ludigdo, Unti
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
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