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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Riset Ekonomi & Bisnis Akuisisi : Jurnal Akuntansi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Journal of Economic, Bussines and Accounting (COSTING) J-MAS (Jurnal Manajemen dan Sains) Owner : Riset dan Jurnal Akuntansi JASF (Journal of Accounting and Strategic Finance) International Journal of Economics Development Research (IJEDR) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Management and Bussines (JOMB) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Bima Journal : Business, Management and Accounting Journal Jurnal PKM Manajemen Bisnis Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Munari, Munari
Universitas Pembangunan Nasional Veteran Jawa Timur
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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The Association between Locus of Control and Job Satisfaction to Auditor Ethical Sensitivity: (Study of Auditor of Financial and Development Supervisory Agency in East Java) Adi Gunawan; Munari Munari
JASF: Journal of Accounting and Strategic Finance Vol. 2 No. 2 (2019): JASF (Journal of Accounting and Strategic Finance) - November 2019
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v2i2.64

Abstract

This study aims to analyze the association between locus of control and job satisfaction to auditor ethical sensitivity. The association between locus of control and ethical sensitivity is based on the notion that auditors with an internal locus of control likely have a high ethical sensitivity. The association between job satisfaction has emerged from the understanding that auditors who are satisfied with their jobs tend to have keen ethical sensitivity. The population of this study is 300 government auditors at the office of Financial and Development supervisory agency (BPKP) in East Java. The sampling technique is simple random sampling, which includes a minimum number of sample of 30 auditors. The type of data is primary data gathered from distributed questionnaires. Rank Spearman correlation test is used to determine the association between the variables. This research found that locus of control is related to auditor ethical sensitivity. It implies that internal locus of control can influence the auditors' decision-making when faced with an ethical dilemma. On the other hand, job satisfaction does not associate with auditor ethical sensitivity.
Critical Review of XBRL Financial Reporting: Perspective Pancasila as One of Indonesia’s National Defense Values Gideon Setyo Budiwitjaksono; Munari Munari; Diah Hari Suryaningrum
JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 1 (2024): JASF (Journal of Accounting and Strategic Finance) - June 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v7i1.511

Abstract

Implementing XBRL (eXtensible Business Reporting Language) reporting, which has been mandatory since 2015, has been a significant development in Indonesia. However, as a concept adopted from developed countries, XBRL may not fully align with Indonesia's national defense values of Pancasila. This research critically reviews the implementation of XBRL financial reporting, emphasizing its alignment with Pancasila as one of the Indonesian national defense values. This study focuses on the implementation, challenges, and impact of XBRL financial reporting. To further understand the relationship between Pancasila and XBRL, this study uses case studies on three government banks, the pioneers in implementing XBRL financial reporting. The critical analysis, particularly from the perspective of Pancasila values, demonstrates that XBRL can enhance the integrity, standardization, transparency, comparability, and public trust in companies, thereby positively impacting long-term performance. These findings not only provide a crucial basis for further research but also offer practical implications for companies to immediately implement XBRL, aligning with the Pancasila as the noble values of the Indonesian nation.
Co-Authors Adi Gunawan Alexa Nora Soraya Ali Saifudin Budiwitjaksono, Gideon Setyo Delviana Dama Yanti Diah Hari Suryaningrum Diah Kristina Arilia Dimas Arya Kusuma Dinar Gusti Nabilah Faizah Mahdiyyah Fiddien Ilham Agung Santoso Innaha Fadhila Nurmawaddah Lutfiana Ayu Pradita Marizka Distya Anastasia Marizta Rana Amira Marizta Rana Amira Maya Novitasari Melati Cahyaning Meylina Amelia Ardi Mochamad Thorik Muhammad Affan Rizqi Nabila Fitri Indah Kurniawati Norma Riza Umami Sarwono R. Muh. Syah. Arief Atmaja Wijaya Shinta Aliyah Putri Srikalimah, Srikalimah Verina Christi Zakharia Vito Trinova Zidan Ardiansyah