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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

Author-ID : 347977

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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DETERMINAN VOLUNTARY NONFINANCIAL DISCLOSURE PADA PERUSAHAAN DI INDONESIA Rio Pramudhana Faizal; Agung Nur Probohudono
Jurnal Akuntansi dan Auditing Indonesia Vol. 17 No. 2 (2013)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol17.iss2.art1

Penelitian ini menjelaskan pengaruh dari ownership structure dan tax disclosure pada voluntary nonfinancial disclosure di Indonesia.Ownership structureterdiri dari public ownership dan foreign ownership. Tax disclosure yang merupakan bagian dari mandatory disclosure. Voluntary nonfinancial disclosure diproksikan oleh jumlah skor dari strategic disclosure, labor disclosure, environment disclosure dan social disclosure. Penelitian ini menjelaskan praktik voluntary nonfinanial disclosure pada annual report perusahaan yang terdaftar di BEI tahun 2009-2012. Sampel dari penelitian ini adalah 102 perusahaan yang terdaftar di BEI tahun 2009-2012. Total annual report yang dijadikan sampel adalah 408. Teknik pengambilan sampel menggunakan teknik purposive sampling. Hasil penelitian menunjukan bahwa Foreign ownership, public ownership, tax disclosure, size dan Asset turnover berhubungan dengan voluntary nonfinancial disclosure pada perusahaan-perusahaan yang terdaftar di BEI.Kata Kunci: agency theory, ownership structure, tax disclosure, voluntary nonfinancial disclosure.

Determining of The Compliance of Local Governments To Implement The Accounting System of The Government’s Accrual Base In Indonesia Agung Nur Probohudono; Wahyu Widayat; Siti Arifah
Ilomata International Journal of Management Vol 1 No 4 (2020): October 2020
Publisher : Yayasan Ilomata

This study refers to the influence of the age of local government, status, number of Regional Device Task Force (SKPD), financial autonomy ratios, effectiveness ratios, local income growth ratios, and the quality of local financial reports that exist in local governments as an independent variable on the compliance of local governments to implement government accounting systems as the dependent variable. Using quantitative methods with secondary data obtained from information on the publication of the Indonesian Financial Audit Agency, the Central Bureau of Statistics of the Republic of Indonesia (BPS), and local government reports. The sample used is limited to the municipal and district governments in western Indonesia, which are being evaluated by the Indonesian Financial Audit Agency in the implementation of an accrual base government accounting system of 158 local governments namely 36 cities and 122 districts. Multiple linear regression analysis was used to test the hypothesis. The research is a causality, quantitative research model, and secondary data from local governments throughout Indonesia and secondary data about the compliance of local governments in the application of Government Accounting Standards (SAP) published by the Audit Board of the Republic of Indonesia (BPK). The results of the hypothesis analysis conclude that the status of local government, the ratio of regional government autonomy, and the growth of local revenue significantly influence the compliance of local governments in the implementation of the accrual base government accounting system.

Alternative To Development of Tourist Attraction with Public Private Partnership Scheme in Magelang Regency Siti Arifah; Agung Nur Probohudono; Djuminah; Evi Gantyowati
Ilomata International Journal of Management Vol 2 No 4 (2021): October 2021
Publisher : Yayasan Ilomata

This study aims to see how the condition of the object/Tourist Attraction (TA) in Magelang Regency in Indonesia and its alternative development. This research uses a descriptive qualitative approach with case studies of 31 tourism objects which will then be investigated regarding their conditions and possible future developments. Research data were obtained by direct observation of the location of tourist objects and through semi-structured interviews. The results of this study illustrate that tourism objects in Magelang Regency are currently quite developed. However, this has not been able to attract general tourists to linger in the regency and provided an optimal contribution to regional income. This is because tourism objects in the regency other than Borobudur Temple have not been maximized for their existence and utilization. The Public-Private Partnership (PPP) scheme model can be an alternative to be applied in developing tourism objects accompanied by an appropriate Value for Money (VfM) analysis. Tourism objects in the form of cultural heritage can be developed through concession contracts, natural beauty can be developed through management contracts, and artificial objects can be developed through service contracts while taking into account the development needs of each tourism object. Local governments need to establish cooperation with the private sector with a Public-Private Partnership scheme accompanied by the preparation of strict regulations so that the implementation of cooperation in the context of developing tourism objects in the Magelang Regency can bring optimal benefits to all parties.

TUNNELING TUNNELING, GOVERNANCE, DAN PERFORMANCE SEBUAH STUDI BIBLIOMETRIK Siti Arifah; Agung Nur Probohudono; Rahmawati Rahmawati; Setianingtyas Honggowati
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 5 No 2 (2021): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v5i2.3537

Penelitian ini bertujuan untuk mengetahui trend penelitian dengan topic tunneling, governance dan performance dengan beberapa variabel yang menyertainya. Metode yang digunakan yakni studi bibliometrik, dengan analisa vosviewer. Penelitian ini menggunakan data publikasi artikel penelitian yang dipublikasikan di science direct pada periode tahun 2010 – 2020. Kesimpulan yang dapat diperoleh dari penelitian ini adalah bahwa publikasi penelitian terkait tunneling, governance, dan performance mengalami fluktuasi yang cukup signifikan. Banyak dipublikasikan di berbagai jurnal, terutama pada Q1 dan Q2. Variabel yang terkait mengarah pada perkembangan yang lebih komplek dan sesuai dengan perkembangan kondisi perekonomian dunia. Negara yang mendominasi sebagai obyek penelitian adalah China dengan perbedaan yang sangat mencolok dibanding dengan Negara lain. Diharapkan penelitian ini dapat memberikan implikasi berupa arah dan peluang lebih lanjut dalam melakukan penelitian terkait tunneling, governance, dan performance.

Optimalisasi Program Reformasi Birokrasi Perguruan Tinggi Menggunakan AHP dan BSC Ricky Handoko; Khresna Bayu Sangka; Agung Nur Probohudono; Okta Hadi Nurcahyono
JAS-PT (Jurnal Analisis Sistem Pendidikan Tinggi Indonesia) Vol 4 No 2 (2020): JAS-PT Edisi DESEMBER 2020
Publisher : Forum Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36339/jaspt.v4i2.365

Abstrak Penerapan reformasi birokrasi merupakan salah satu cara preventif yang efektif untuk menekan perilaku korupsi di Indonesia. Reformasi adalah proses untuk mengubah proses, prosedur birokrasi publik dan sikap serta perilaku birokrat untuk mencapai efektivitas birokrasi dan tujuan pembangunan nasional. Reformasi kegiatan sebagai padanan lain dari perubahan, perbaikan dan modernisasi. Ruang lingkup reformasi tidak hanya terbatas pada proses dan prosedur, tetapi juga mengaitkan perubahan pada tingkat struktural dan sikap terhadap perilaku dan budaya sehingga arah reformasi yaitu pencapaian pelayanan publik dapat dicapai secara efektif dan efisien. Studi komprehensif telah dilakukan yang dapat menghasilkan model penilaian yang sesuai dengan arah dan tujuan reformasi tersebut. Kombinasi pendekatan balanced scorecard (BSC) dan analitik hierarki proses (AHP) diyakini dapat mengidentifikasi, mengukur, dan menghilangkan perbedaan persepsi yang dapat mengoptimalkan kinerja organisasi. Lebih dalam lagi, model tersebut diterapkan di semua organisasi pelaksana reformasi birokrasi. Studi ini menemukan bahwa empat perspektif Balanced Scorecard yang digunakan memiliki perbedaan bobot dan prioritas karena banyaknya perbedaan tingkat subkategorinya. Padahal tidak ada penilaian yang sempurna. BSC yang dikombinasikan dengan AHP saat ini, dapat digunakan untuk membuat metode penilaian terbaik yang mudah digunakan untuk menilai kinerja organisasi. Kata kunci: balanced scorecard, proses hierarki analitik, reformasi birokrasi.

Political Connection, Ownership Structures and Tax Aggressiveness: The Case of Indonesia Agita Zafi Rahmasari; Agung Nur Probohudono; Doddy Setiawan
AFEBI Accounting Review Vol 5, No 1 (2020)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v5i01.315

The main purpose of this research is to examine the influences of political connection and ownership structures towards the tax aggressiveness in Indonesian companies. This research is a quantitative research and the samples consist of the companies listed in the Indonesia Stock Exchange in 2015-2016. Furthermore, the data used in this research is secondary data obtained from the companies’ financial reports and annual reports. The tax aggressiveness is measured with Book Tax Differences (BTD) proxy. The result of this research shows that political connection, government ownership, and foreign ownership give negative significant effects towards tax aggressiveness, while institutional ownership give no significant effect towards tax aggressiveness. The limitation of this research is the using of 2-year samples only that consist of companies in various sectors. In addition, the companies that are classified in a particular sector, are given different tax treatment by Directorate General of Taxes. This research can be beneficial for making taxation regulation in the future. This research is also expected to be the supporting literature for the next research for the scholars in the taxation and accounting field related to the company’ tax aggressiveness. This research extends the previous research by adding some type of ownership structure in analyzing factors that affect tax aggressiveness in Indonesia. The ownership structure consists of government ownership, foreign ownership, and institutional ownership. Furthermore, political connections in this study were analyzed from connections through boards of directors and commissioners.

Governance structure and the tendency to do financial statements fraud Agung Nur Probohudono; Anju Theresia Lubis; Ertambang Nahartyo; Siti Arifah
Jurnal Akuntansi & Auditing Indonesia Vol 26, No 1 (2022)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol26.iss1.art6

This study aimed to examine the influence of the governance structure which consists of the age of directors, educational background of directors, directors’ gender, managerial ownership, and the existence of Independent Board of Commissioners on financial statement fraud. This research's populations are Manufacturing, Property, Real estate, and Construction Companies listed on the Indonesia Stock Exchange (IDX) period 2014-2018. The type of data used in research was secondary data and using a purposive sampling method to determine 475 companies for the samples. This research used a logistic regression analysis. The result of this research indicated that the age of directors, the gender of directors, and managerial ownership had a significant negative effect on financial statement fraud. However, the study did not find the advantage of the educational background of directors and the existence of the independent member of the Board of Commissioners on financial statement fraud.

GOING CONCERN COMPANY AND ITS RELATION TO SUSTAINABILITY REPORT DISCLOSURE: EVIDENCE FROM SOEs IN INDONESIA Saktiana Rizki Endiramurti; Achmad Budiman Rosadi; Agung Nur Probohudono
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 3, No 01 (2019): IJEBAR, VOL. 03 ISSUE 01, MARCH 2019
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v3i01.376

This study refers to the issue that is happening in Indonesian State-Owned Enterprises (SOEs), especially in the case of going concern. The purpose is to provide empirical evidence about the relationship between going concern companies and corporate characteristics on the disclosure of sustainability report. The sample used is a non-financial SOEs company in Indonesia, consisting of 54 companies during the period 2014-2016. This study employs regression analysis of panel data with statistical tool Eviews version 9.0. The results support three out of four research hypotheses, in which going concern audit opinion and firm characteristics assessed through firm size and age had significant influence on sustainability report disclosure. This indicates that the larger and longer the company stands, the company will present the sustainability reporting more fully. The more complete presentation of sustainability reporting becomes one of the important factors for the auditor in determining going concern opinion in its report.

ANALYSIS OF FINANCIAL DISTRESS IN INDONESIA STATE-OWNED ENTERPRISE Didik Prasetyanto; Agung Nur Probohudono; Nur Chayati; Saktiana Rizki Endiramurti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 3 (2021): IJEBAR : Vol. 05, Issue 03, September 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i3.3448

This study aims to provide empirical evidence related to the potential for financial distress experienced by State-Owned Enterprises. Through this research, a description of the potential financial distress experienced by PT Wijaya Karya (Persero) Tbk and PT Adhi Karya (Persero) Tbk can be obtained during the period 2010 - 2019. The Financial distress prediction model uses the Altman Model (Z-Score) and Springate Model (S-Score). The results show that from 2010 – 2019, PT Wijaya Karya (Persero) Tbk is still in a healthy condition so that the possibility of going bankrupt is very small. However, year by year, the condition of PT Wijaya Karya (Persero) Tbk is still in a gray condition where in this condition the company is prone to bankruptcy and experiencing financial problems that must be handled by the company's management appropriately. Meanwhile, PT Adhi Karya (Persero) from 2010 – 2019 showed the potential for financial distress which was strengthened by an unhealthy balance sheet because most of the funding sources came from debt. This study shows that the potential for financial distress arises because of a shift in government policy in development.

Tunneling Related Party Lending Phenomenon: Empirical Study on Family Business in Indonesia Ign.Novie Endi Nugroho; Rahmawati Rahmawati; Bandi Bandi; Agung Nur Probohudono
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 | DOI: 10.30741/wiga.v11i1.651

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.

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

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