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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Ekonomi Jurnal Akuntansi dan Sistem Teknologi Informasi Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Jurnal Akuntansi Multiparadigma Indonesian Journal of Sustainability Accounting and Management AKRUAL: Jurnal Akuntansi AFRE Accounting Financial Review Adi Widya : Jurnal Pengabdian Masyarakat Integritas: Jurnal Antikorupsi AFEBI Accounting Review JAS-PT Jurnal Analisis Sistem Pendidikan Tinggi Unes Law Review JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Kajian Akuntansi Journal of Contemporary Accounting International Journal of Economics, Business and Accounting Research (IJEBAR) Diseminasi : Jurnal Pengabdian kepada Masyarakat Community Empowerment Ilomata International Journal of Management Wiga : Jurnal Penelitian Ilmu Ekonomi Konstelasi: Konvergensi Teknologi dan Sistem Informasi Jurnal Akuntansi dan Keuangan Indonesia Media Riset Akuntansi Auditing & Informasi Eduvest - Journal of Universal Studies Indonesian Journal of Sustainability Accounting and Management Jurnal Penelitian Akuntansi Journal of Current Studies in SDGs Journal of Law and Bibliometrics Studies Open Access DRIVERset
Agung Nur Probohudono
Accounting Department, Faculty Of Economics And Business, Universitas Sebelas Maret
Aerospace Engineering Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Mechanical Engineering Neuroscience Physics Public Health Social Sciences Other

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DAMPAK PRIVACY TERHADAP E-VENDOR TRUST KONSUMEN DI SISTEM E-COMMERCE Probohudono, Agung Nur
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 7, No 1 (2009): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (49.623 KB)

Abstract

ABSTRACT The Information system base on the internet of many used by moment of internet represent the open platform (open platform) so that eliminate the company of at certain vendor like if using closed system (proprietary systems). Internet represents the most economic media to be used as information system bases. Electronic Commerce represent the usage of computer network to conduct the purchasing and goods sale, service and information electronically Besides level of benefit capable to the through the network which world, internet represent the system of computer network owning susceptance (vulnerable). Long distance dissociating consumer and situs expense and infrastructure of internet yield the uncertainty in transacting by e-vendor so that customer client have the risk of loss of money and privacy. Trust become the catalyst to transaction of seller and buyer making consumer have the big expectation to satisfy to the relation link. Trust to electronic vendor determine the consumer decision to do conduct the relation of business of e-commerce. The vendor will hinder the consumer use the product of web vendor. Key element from privacy is operation of related to accessing physical to of their his self and requirement independent of related to identity and relation of interpersonal Web site privacy influence the trust consumer, influencing attitude and desire buy from consumer. Keywords: privacy, trust, e-commerce
Analisis Audit BPK RI Terkait Kelemahan SPI, Temuan Ketidakpatuhan dan Kerugian Negara Atmaja W, RM Syah Arief; Probohudono, Agung Nur
Integritas : Jurnal Antikorupsi Vol. 1 No. 1 (2015): INTEGRITAS Volume 01 Nomor 1 Tahun 2015
Publisher : Komisi Pemberantasan Korupsi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (305.564 KB) | DOI: 10.32697/integritas.v1i1.115

Abstract

Penelitian ini bertujuan untuk memperoleh bukti secara empiris yang menjelaskan pengaruh langsung dari variabel independen kelemahan sistem pengendalian intern, temuan ketidakpatuhan terhadap peraturan perundang-undangan, dan temuan kerugian negara terhadap pemberian opini BPK. Variabel Opini BPK yang diproksikan menjadi WTP, WTP-DPP, WDP, TW, dan TMP. Variabel Independen diproksikan yang terdiri jumlah kasus dan nilai yang ditemukan tentang kelemahan sistem pengendalian intern, ketidakpatuhan terhadap peraturan perundang-undangan dan kerugian negara. Analisis data dilakukan dengan menggunakan regresi logistik ordinal. Populasi dalam penelitian ini adalah Laporan Hasil Pemeriksaan BPK atas Pemerintah Daerah seluruh Indonesia tahun 2011-2013. Sampel dalam penelitian ini berjumlah 1559 LHP di seluruh Indonesia. Data penelitian diperoleh hasil publikasi di website www.http//bpk.go.id dan Pusat Informasi dan Komunikasi (PIK) BPK RI. Hasil penelitian menunjukkan bahwa kasus akuntansi dan pelaporan (KSPAP), pelaksanaan anggaran pendapatan dan belanja (KSPPAPB), kasus dan nilai kerugian daerah, kasus dan nilai potensi kerugian daerah, kasus penyimpangan administrasi, nilai ketidakhematan, dan kasus ketidakefektifan berpengaruh negatif terhadap penerimaan opini BPK atas kewajaran laporan keuangan. Selain itu temuan kerugian negara dan nilai kerugian negara juga berpengaruh negatif terhadap penerimaan opini BPK
Strategic Management Accounting disclosure, ownership structure, and firm characteristics in Indonesia manufacturing companies Honggowati, Setianingtyas; Rahmawati, Rahmawati; Aryani, Y Anni; Probohudono, Agung Nur
Jurnal Keuangan dan Perbankan Vol 23, No 3 (2019): July 2019
Publisher : UNIVERSITY OF MERDEKA MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v23i3.3228

Abstract

Why managers should choose to disclose their information with investors is one of the major issues in accounting research. Because of information asymmetry and the agency problem, disclosure is an important aspect of the modern capital market. This study aims to measure the extent of Strategic Management Accounting (SMA) disclosure and the impact of ownership structure (managerial ownership, foreign ownership, government ownership) and firm characteristics (firm size, leverage, profitability) on SMA practices in annual reports of Indonesia manufacturing companies.  The annual reports of 545 listed companies for 2012–2016 were examined to measure the extent of SMA disclosure and investigate potential determinant factors of SMA disclosure. This study used 42 items of weighted disclosure index, based on international guideline and SMA literature. This study used multiple regression analysis to examine the association between ownership structure, firm characteristics, and SMA disclosure. The results indicate a low extent of SMA disclosure in annual reports of Indonesia manufacturing companies. The average of SMA disclosure rate is only 39.4 percent, which indicates that SMA has not been commonly disclosed in annual reports. Further results indicate that only leverage that has an insignificant effect on the extent of SMA disclosure. The finding regarding SMA disclosure in annual reports should be on concern to regulatory authorities and standard-setters in Indonesia.JEL Classification: G30, G32, G34DOI: https://doi.org/10.26905/jkdp.v23i3.3228 
Tunneling Related Party Lending Phenomenon: Empirical Study on Family Business in Indonesia Nugroho, Ign.Novie Endi; Rahmawati, Rahmawati; Bandi, Bandi; Probohudono, Agung Nur
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 1 (2021): March 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (959.571 KB) | DOI: 10.30741/wiga.v11i1.651

Abstract

This study examines the effect of family end control with a pyramid structure, RPTs disclosure, internal auditors and independent commissioners on related loan tunneling in Indonesia. This study used a sample of 258 public companies listed on the Indonesia Stock Exchange from 2016-2018. This study provides empirical evidence that the final controller of the family with a pyramid structure is proven to practice tunneling through related loans. The next finding of this study is that the level of disclosure of related transactions can reduce the potential for the practice of tunneling related loans. Another important finding is the failure of the internal control mechanism by internal auditors and independent commissioners which is not able to reduce the potential for related loan tunneling practices in family companies in Indonesia.
Edukasi Manajemen Keuangan dan Costing Pergelaran Wayang Kulit Kepada Dalang Se-Solo Raya Djoko Suhardjanto; Supriyono Supriyono; Wahyu Widarjo; Agung Nur Probohudono; Setyaningtyas Honggowati; Sri Hartoko; Irwan Trinugroho
Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 5, No 1 (2022): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v5i1.3087

Abstract

Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk memberikan edukasi tentang manajemen keuangan dan costing pergelaran wayang kulit untuk para Dalang se Solo Raya.  Tema kegiatan pengabdian kepada masyarakat ini di latar belakangi oleh adanya pandemik covid-19 yang telah berlangsung selama kurang lebih 2 tahun dan berdampak pada menurunnya permintaan pergelaran wayang  karena adanya PPKM (Pemberlakuan Pembatasan Kegiatan Masyarakat. Adanya PPKM memunculkan peluang untuk melakukan pentas wayang kulit secara daring. Dalam kegiatan pengabdian masyarakat ini digunakan metode edukasi untuk memberikan pemahaman. Pemahaman tersebut dilakukan dengan pelatihan dan workshop costing untuk pergelaran wayang kulit yang dilakukan baik secara daring, luring, dan hybrid. Hasil dari kegiatan ini adalah adanya komunitas Dalang senior dan yunior yang mampu melakukan pengelolaan keuangan dan investasi untuk keberlanjutan usaha.
Factors Affecting Corruption in Indonesia: Study on Local Government in Indonesia Aris Eddy Sarwono; Rahmawati Rahmawati; Y. Anni Aryani; Agung Nur Probohudono
Indonesian Journal of Sustainability Accounting and Management Vol 2, No 2 (2018): December 2018
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.35 KB) | DOI: 10.28992/ijsam.v2i2.41

Abstract

This study aims to examine the factors that affecting corruption in Indonesia local governments. The sample used in this study consist of 225 Indonesian local governments. This study uses secondary data obtained from the Financial Audit Board (BPK) and Provincial Government’s Financial Report (LKPD) from 2010-2014 period along with composition data that's obtained from the Regional House of Representatives (DPRD) in Indonesia. Data analysis were performed using regression analysis. The results of the analysis show that corporate governance proxied with the composition of DPRDs that do not coalesce with the government, compared with the total DPRD has a significant effect on the corruption of local governments in Indonesia. The results of the analysis also show that the Regional Financial Information System (SIKD) has no effect on the corruption of local government. The control variables used in this study include the government's internal control system (weaknesses of accounting and reporting controls, weaknesses of controlling the execution of the budget and the weakness of the internal control structure) and the characteristics of local government (size of local government, asset, and balanced funds).
Corporate Philanthropy Disclosure of State-Owned Enterprises in Indonesia Agung Nur Probohudono; Raja Adzrin Raja Ahmad; Indra Kristianto Pambudi; Nur Chayati
Indonesian Journal of Sustainability Accounting and Management Vol 4, No 2 (2020): December 2020
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v4i2.185

Abstract

Corporate philanthropy is becoming big in businesses and a major strategic issue for firms as they actively aim to be socially responsible organizations. This study aims to measure the extent of corporate philanthropy disclosure (CPD) and the impacts of foreign ownership, managerial ownership, the proportion of independent directors, and company size on CPD in annual reports of state-owned enterprises (SOEs) in Indonesia. The level of CPD in this study was measured using an index adapted from earlier research and regulation. Annual reports of 153 SOEs for 2010–2012 were examined to measure the extent of CPD and investigate its potential determinant factors. Study results indicate that company size has a significant positive effect on CPD and managerial ownership has a moderate effect. In addition, the results also show that the control variable, public company (Perum), has a significant effect on CPD in SOEs in Indonesia. The average CPD rate is only 63.00%, which indicates that CPD has been commonly disclosed in annual reports. The findings regarding corporate philanthropy in annual reports should be a concern to regulatory authorities and standard-setters in Indonesia. 
Corporate Governance and Strategic Management Accounting Disclosure Setianingtyas Honggowati; Rahmawati Rahmawati; Y. Anni Aryani; Agung Nur Probohudono
Indonesian Journal of Sustainability Accounting and Management Vol 1, No 1 (2017): June 2017
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.024 KB) | DOI: 10.28992/ijsam.v1i1.24

Abstract

The aim of this study is to examine the corporate governance influence on strategic management accounting disclosure. The strategic management accounting disclosure in this study was measured by the disclosure level regarding strategic management accounting published in the company's annual report according to the index (made by the author). The corporate governance is proxied by board size, independent board, and managerial ownership. The data of this study are 497 manufacturing companies in Indonesia in the period of 2011-2015 and the method employed in this study is regression analysis method. The findings show that board size has significant positive influence on the disclosure level of strategic management accounting of manufacturing companies in Indonesia, and the proportion of independent board does not influence SMA disclosure, while managerial ownership has negative influence the disclosure level of strategic management accounting.
Impact Of Village Financial Implementation On Village Financial Management Accountability Indrian Supheni; Rahmawati; Agung Nur Probohudono
Jurnal Ekonomi Vol. 24 No. 1 (2019): March 2019
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v24i1.479

Abstract

Accountability in the implementation and management of village finance is very important. Requires the village government to manage village finance professionally, effectively and efficiently, and responsibly. One source of village income that functions as a source of village operational activities and for community empowerment is the Village Fund. With the receipt of this fund, the village government must be prepared and able to manage village finance based on the principles of transparency, accountability, and participation in accordance with Minister of Home Affairs Regulation No. 113 of 2014. The purpose of this study is to determine the effect of village finance on village financial management accountability. The subject of this study was the village government in East Java. The sample in this study were 374 villages. The results show that the implementation of income receipts, expenditure implementation, and financing implementation has a significant influence on the accountability of village financial management.
DETERMINANT OF DOWNWARD AUDITOR SWITCHING Totok Budisantoso; Rahmawati Rahmawati; Bandi Bandi; Agung Nur Probohudono
Jurnal Akuntansi Multiparadigma Vol 8, No 3 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (497.958 KB) | DOI: 10.18202/jamal.2017.12.7065

Abstract

Abstrak: Determinan Pengalihan Auditor. Penelitian ini menguji faktor-faktor yang memengaruhi downward auditor switching di lima Negara ASEAN. Metode analisis yang digunakan adalah fixed effect logistic regression. Penelitian ini menemukan bahwa opinion shopping terjadi di ASEAN, terutama pada perusahaan yang mengalami kesulitan keuangan. Perusahaan dengan bisnis yang kompleks akan mempertahankan auditor Big Four untuk mengurangi kompleksitas dan biaya audit. Komite audit dan publik berperan sebagai penjaga kualitas auditor. Di sisi lain, pemegang saham gagal menjalankan peran sebagai penjaga kualitas audit. Ini mengindikasikan bahwa terdapat pengaruh kubu dalam pemegang saham.Abstract: Determinant of Downward Auditor Switching. This study examines the factors that influence downward auditor switching in five ASEAN countries. Fixed effect logistic regression was used as analytical method. This study found that opinion shopping occurred in ASEAN, especially in distress companies. Companies with complex businesses will retain the Big Four auditors to reduce complexity and audit costs. Audit and public committees serve as guardians of auditor quality. On the other hand, shareholders failed to maintain audit quality. It indicates that there is entrenchment effect in auditor switching.
Co-Authors Achmad Budiman Rosadi Agita Zafi Rahmasari AGUS WIDODO An Nurrahmawati Andi Asri Hapsari Angela Heinrich Angela Heinrich Anita Zulfiani Anita Zulfiani, Anita Anju Theresia Lubis Ari Kuncara Widagdo Arifah, Siti Aris Eddy Sarwono Atik - Isniawati Atmaja W, RM Syah Arief Bagas Narendra Parahita Bandi Bandi, Bandi Bandi, Bandi Cahya Nusantara, Aji Dian Perwitasari Didik Prasetyanto Djoko Suhardjanto Djoko Suhardjanto Djoko Suhardjanto Djoko Suhardjanto Djoko Suhardjanto Djuminah Djuminah Djuminah Doddy Setiawan Eldinar Isty Fauziah Ertambang Nahartyo Estetika Mutiaranisa Kurniawati Evi Gantyowati Hasim Hasim Honggowati, Setianingtyas Indra Kristianto Pambudi Indrian Supheni Irwan Trinugroho Irwan Trinugroho Jombrik - Jombrik Khresna Bayu Sangka Khresna Bayu Sangka Khresna Bayu Sangka Khresna Bayu Sangka, Khresna Bayu Kiswanto Kiswanto Krisnadi Permana Lies Nurhaini Moch. Doddy Ariefianto Muthmainah Muthmainah Nugroho, Ign.Novie Endi Nur Chayati Nurmadi Harsa Sumarta, Nurmadi Harsa Okta Hadi Nurcahyono Perwitasari, Dwi Perwitasari, Dwi Putra, Rifky Pratama Putra, Rifky Pratama Rahmawati Rahmawati - Rahmawati Rahmawati Rahmawati RAHMAWATI RAHMAWATI Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati, Rahmawati Rahmawati, Rahmawati Raja Adzrin Raja Ahmad Ricky Handoko Rio Pramudhana Faizal Rizky Windar Amelia Saktiana Rizki Endiramurti Saktiana Rizki Endiramurti Setianingtyas Honggowati Setianingtyas Honggowati Setianingtyas Honggowati Setianingtyas Honggowati Setyaningtyas Honggowati Setyaningtyas Honggowati Setyaningtyas Honggowati Siti Arifah Siti Arifah Siti Arifah Sri Hartoko Sri Murni Supriyono Supriyono Sutaryo Sutaryo Totok Budisantoso Wahyu Widarjo Wahyu Widayat Widjajanto, Anis Wijaya Triwacananingrum Winarna, Jaka Y. Anni Aryani Y. Anni Aryani Y. Anni Aryani Yeni Priatna Sari Yeni Priatna Sari, Yeni Priatna