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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 Jurnal Ilmiah Administrasi Publik
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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ANALYSIS OF ACCOUNTING SYSTEM OF SUPPLYING AND DISTRIBUTING IN STRENGTHENING INTERNAL CONTROL (Case Study at Ponorogo Region Subdivision of Perum BULOG) Anggraini, Savitri; Ludigdo, Unti
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk  mengetahui sistem akuntansi pengadaan dan pendistribusian beras yang diterapkan oleh Perum BULOG Sub Divre Ponorogo dalam mendukung sistem pengendalian internal. Penelitian dilakukan dengan menggunakan metode penelitian deskriptif kualitatif. Jadi, penelitian ini bersifat menjelaskan situasi dan kondisi yang ada, menganalisisnya serta memberikan alternatif solusi terhadap permasalahan yang ada. Dalam pelaksanaannya, perusahaan mengalami berbagai hambatan salah satunya adalah tidak adanya fungsi Satuan Pengawas Internal (SPI). Hal ini berpengaruh terhadap kualitas dan berat beras yang dapat merugikan perusahaan, serta merugikan penerima manfaat. Alternatif upaya penanganan  hambatan  tersebut adalah dengan menambahkan fungsi SPI yang nantinya akan betanggung jawab langsung kepada Kepala. SPI berfungsi untuk melaksanakan pemeriksaan intern keuangan dan pemeriksaan operasional perusahaan, menilai pengendalian, pengelolaan, dan pelaksanaannya pada perusahaan serta memberikan saran-saran perbaikan. Dengan adanya penambahan fungsi SPI tersebut akan memberikan manfaat bagi perusahaan, yaitu laporan keuangan tersaji secara handal dan akurat, kegiatan operasional berjalan lebih efektif, kebijakan manajemen yang telah ada lebih terdorong untuk ditaati.Kata kunci:  Sistem Pengadaan dan Pendistribusian, Pengendalian Internal, Efektivitas.
MAKNA UANG DALAM PERSPEKTIF MAHASISWA AKUNTANSI (Studi Pada Fakultas Ekonomi dan Bisnis Universitas Brawijaya Malang) Mawarni, Pratiwi Dian; Ludigdo, Unti
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk  menemukan dan menjabarkan makna uang dalam perspektif mahasiswa akuntansi. Makna uang sangat menarik apabila dilihat dari kacamata mahasiswa jurusan akuntansi karena kentalnya keterlibatan mahasiswa dengan uang yang dimulai sejak semester awal sampai akhir. Metode yang digunakan dalam penelitian ini adalah pendekatan kualitatif dalam ranah interpretif dengan analisis data model induktif. Hasil temuan makna yang dapat digali dari tujuh keterangan informan melalui wawancara mendalam adalah sebagai berikut: (1) makna uang sebagai tolok ukur perilaku dan sikap; (2) makna uang sebagai penunjuk kuat atau lemah etika seseorang; (3) makna uang sebagai alat untuk mencapai sesuatu di masa depan (investasi dunia dan akhirat); (4) makna uang sebagai pencipta kebahagiaan melalui kekayaan yang hakiki; (5) memaknai uang untuk menjunjung tinggi nilai kesederhanaan.Kata Kunci: uang, makna, mahasiswa akuntansi
ANALISIS SISTEM PENGENDALIAN INTERNAL TERHADAP PEMUTUSAN KREDIT USAHA MIKRO, KECIL DAN MENENGAH (Studi Kasus pada Bank Sinarmas dan BRI Cabang Palangkaraya) Esterina, Meirilin; Ludigdo, Unti
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
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
THE EFFECT OF PROFESSINALISM, ETHICS, AND INDENPEDENCY ON MATERIALITY JUDGMENT IN AUDITING PROCESS Fitrinnisak, Alfina; Ludigdo, Unti
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
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
The effect of management control system with four lever's of control model and remuneration on employees’ performance: A study at Brawijaya University Indika Sari, Asri; Ludigdo, Unti; Djamhuri, Ali
The International Journal of Accounting and Business Society Vol. 31 No. 2 (2023): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2023.31.2.693

Abstract

Purpose—This study applies contingency theory to examine the effect of the management control system (MCS) and remuneration scheme on Brawijaya University's employees' performance. The MCS in this study is understood following the Four Levers of Control (LOC), which includes belief systems, boundary systems, diagnostic control systems, and interactive control systems. Design/methodology/approach—For this analysis, the data collection method employed in this study was cluster random sampling of all employees except structural officials of Brawijaya University (UB). 355 respondents from Headquarters and 7 Faculties participated in this study. The data were collected, and the technique analysis used was SEM—PLS programs. Findings—Based on the analysis and discussion, the results of this study showed that employees’ performance was positively impacted by the boundary system, diagnostic control system, and remuneration. Employees’ performance could be improved by implementing an effective boundary system and diagnostic control system and providing fair and adequate remuneration. Employees’ performance was unaffected by the belief or interactive control systems. Practical implications—This study's Empirical evidence also showed that beliefs systems and interactive control systems do not affect the performance of UB employees. Originality/value — A management Control System with the LOC model (Simons, 1995) is implemented in private organizations. The researchers want to adopt the LOC model (Simons, 1995) in public organizations at Brawijaya University. This research is able to provide benefits for related officials in Universitas Brawijaya to implement a Management Control System with the LOC model as a means of controlling employee performance. Employees can be motivated to improve their performance with the management control system and the LOC model. Paper type — Case study
The Need for Ethics Audit: Its Relevance and Importance in Government Organizations (Case Study of Indonesian Government) Setiawaty, Agus; Ludigdo, Unti; Adib, Noval
The International Journal of Accounting and Business Society Vol. 31 No. 3 (2023): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2023.31.3.700

Abstract

Purpose—This paper aims to explore the emergent discourse of ethics audit and advance the relevance and importance of ethics audit as an effective way of maintaining an ethical climate in Indonesian government organizations.  Design/Methodology/Approach—This study uses a qualitative approach with Constructivism-Grounded Theory (CGT) analysis to gather field data and find, explore, and formulate findings. CGT is used because the conceptual foundation regarding ethics audit is still developing.  Findings—The findings obtained are that the ethics audit proposed in this study is significantly relevant to creating a better ethical climate in government organizations in Indonesia. The relevance involves an analysis of 3 perspectives, namely the micro, meso, and macro levels. The ethics audit model is proposed to provide a design for action in mitigating ethics violations, a framework to achieve good government governance, and a strategy for governing integrated continuous auditing. Practical Implication—In a situation where the issue of public officials' ethics is being seriously highlighted in society, this study promotes the importance of ethics audits to government organizations. It is hoped that ethics audits will be legitimized as annual practices like the predecessor audits that already exist.  Originality/Value—This study fills the void of the limited discourse on ethics audits in Indonesia. Findings from this research raise the government’s awareness to be more serious about ethics through ethics audits.
Perception of Prospective Taxpayers: Tax Ethics and Tax Evasion Ludigdo, Unti; Pusposari, Devy; Puspita, Ayu Fury
Akuntansi: Jurnal Akuntansi Integratif Vol. 9 No. 2 (2023): Volume 9 Nomor 2 Oktober 2023
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v9i2.1459

Abstract

This study aimed to determine the arguments of prospective taxpayers at the Faculty of Economics and Business of Universitas Brawijaya to justify tax evasion. This study was an exploratory research with a survey approach involving 96 respondents from the Faculty of Economics and Business, Brawijaya University. The data obtained was analyzed using descriptive statistics used Statistical Package for The Social Science program. Previous research determined that the higher a person’s earnings, the lower his or her tendency to commit evasion of tax, while based on respondent percepstions this study showed that the higher someone’s income, the greater her or his probability to commit tax evasion. Related to employment, no significant distinction regarding employment and tax evasion. However, this study showed that some jobs encourage the workers to commit tax evasion. The study found obstacles in the research subjects and did not get in-depth results. Focusing attention on factors including gender, income, major, education, employment can increase the application of tax ethics and reduce the rate of tax evasion.
Implementasi Kebijakan Publik Pelaporan Pemerintah Berbasis Akrual (Studi Kasus di Kantor Pelayanan Perbendaharaan Negara Malang) Widiprana, Rengga Bayu; Ludigdo, Unti; Rosidi, Rosidi
Jurnal Ilmiah Administrasi Publik Vol. 3 No. 2 (2017): Jurnal Ilmiah Administrasi Publik (JIAP)
Publisher : Badan Penerbitan Jurnal (BPJ) FIA-UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jiap.2017.003.02.5

Abstract

This study aims to describe the implementation of accrual based reporting policy on LKPP-KPPN Malang with the Policy Implementation Theory of Edward III (1980) as an analytical tool on supporting and inhibiting factors of implementation in internal KPPN Malang. This research uses qualitative research method with case study research model. The results showed that in implementing the policy, KPPN Malang undertook the following steps: preparation (establishment of reconciliation team and LKPP compilers, policy socialization), implementation (report reconciliation, coordination with work unit), measurement (reconciliation of reconciliation balance and internal KPPN ), and reporting (report presentation, report analysis and CALK compilation). The supporting factor of implementation comes from communication and financial resources, while the inhibiting factors come from human resources, equipment resources, dispositions and bureaucratic structures.
The Tax Morality on Tax Compliance: Government Image as The Moderator Variable Erdini Nugrahini; Ludigdo, Unti; Rahman, Aulia Fuad
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 2 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i2.44054

Abstract

Purpose: This study aims to investigate the influence of government image as a moderating variable on the relationship between tax morale towards tax compliance Methodology/approach: This study used a descriptive survey method on Small Medium Enterprises (SMEs) in East Java Province, Indonesia, which was distributed online. This research employed PLS-SEM to analyse data from 126 SMEs. Findings: The findings of this study revealed that the government's image strengthens the influence of tax morale on tax compliance and the tax morale have a significant positive relationship with tax compliance Practical implications: This study presents practical implications for the government to improve the government's image by improving the quality of public services, transparency in tax administration, integrity of tax officials, and effective and accountable public communication. Originality/value: The novelty of this study lies in the use of government image as a moderating variable, referring to attribution theory and social exchange theory as an explanation for the newest phenomenon.
Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), and Tax Avoidance Naurah Balqis Hafsari; Ludigdo, Unti
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 3 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.3.490

Abstract

The objective of this research is to assess and elucidate the effects of corporate social responsibility (CSR) disclosure and good corporate governance (GCG) on tax avoidance. As the corporate governance was proxied by institutional ownership, independent commissioners, and board of directors, the social and environmental responsibility was measured using the 2021 GRI Universal Standard and POJK number 51/POJK.03/2017. Through purposive sampling, 30 energy companies listed in the Indonesia Stock Exchange during the 2021-2023 period were selected as a result, 90 samples were obtained. The results of the data analysis using multiple linear regression suggest that CSR and GCG simultaneously influence tax avoidance, that CSR positively affects tax avoidance, that institutional ownership and number of board of directors positively influence tax avoidance, and that independent commissioners have no impact on tax avoidance. The findings of this research confirm the Agency Theory, which implies that improvements in corporate governance help overcome agency problems, and the Stakeholder Theory, which states that companies need to prioritize the interests of all stakeholders in order to achieve long-term success.
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 Aulia Fuad Rahman 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 Erdini Nugrahini 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 Naurah Balqis Hafsari 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 Rosidi Rosidi Rr Vania Primadiptha Mahardani Savitri Anggraini Septarina Prita Dania Sofianti Sukamto, Wiwid Syarifah Massuki Fitri Tendi Wahyudi Utari, Dewi Vitriyan Espa Widiprana, Rengga Bayu Wiwied Widyastuti Wiyarni Wiyarni Wuryan Andayani Yeney Widya Prihatiningtias Yundari, Yundari Zaki Baridwan