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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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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): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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

Abstract

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.
PENGARUH TRANSAKSI BERELASI TERINDIKASI TUNNELING TERHADAP PROFITABILITAS BANK BUMN INDONESIA [THE EFFECT OF RELATED TUNNELING RELATED TRANSACTIONS ON THE PROFITABILITY OF STATE-OWNED ENTERPRISE BANKS IN INDONESIA] Siti Arifah; Agung Nur Probohudono
Jurnal Penelitian Akuntansi (JPA) Vol 1, No 1 (2020): April
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to determine the effect of tunneling indicated transactions on the profitability of SOEs banks. Tunneling indication can be seen from the related transactions in the form of related receivables and related debt. The data processed in the form of transaction data from the annual report of the SOEs Bank as many as 4 banks with a observation period for 9 years, from 2010-2018. Data obtained through the website of the Ministry of SOEs and the website of the SOEs Bank directly. The statistical analysis used is a regression model to determine the effect of related transactions on profitability using the eviews 9 application. The results of this study indicate that in the partial receivable from related impact significantly on the profitability of state-owned banks, while the related debt has no effect. But simultaneously there is an influence on transactions related to the profitability of SOEs banks. This indicates that the government as the largest shareholder of SOEs should make regulations related to related transactions so that there are no injured parties. Much research has been done regarding related transactions, tunneling and company performance which generally uses private companies as research objects, while in this study the authors use the SOE Bank object. Furthermore, the results of this study are expected to provide a picture of consideration for the government at preparing regulations related to related transactions in SOEs.Bahasa Indonesia Abstrak: Tujuan penelitian ini adalah untuk mengetahui pengaruh transaksi terindikasi tunneling terhadap profitabilitas Bank BUMN. Indikasi tunneling dilihat dari transaksi berelasi berupa piutang berelasi dan utang berelasi. Data yang diolah berupa data transaksi dari laporan keuangan (annual report) Bank BUMN sebanyak 4 Bank dengan periode pengamatan selama 9 tahun yaitu dari tahun 2010-2018. Data diperoleh melalui website Kementerian BUMN maupun website Bank BUMN secara langsung. Analisis statistik yang digunakan yaitu model regresi untuk menentukan pengaruh transaksi berelasi terhadap profitabilitas dengan menggunakan aplikasi eviews9. Hasil penelitian ini menunjukkan bahwa secara parsial piutang berelasi berpengaruh secara signifikan terhadap profitabilitas Bank BUMN, sedangkan utang berelasi tidak berpengaruh. Namun secara simultan terdapat pengaruh atas transaksi berelasi terhadap profitabilitas Bank BUMN. Hal demikian mengindikasikan bahwa pemerintah sebagai pemegang saham terbesar BUMN hendaknya membuat regulasi terkait transaksi berelasi agar tidak terdapat pihak-pihak yang dirugikan. Banyak penelitian telah dilakukan mengenai transaksi berelasi, tunneling dan kinerja perusahaan yang pada umumnya menggunakan perusahaan privat sebagai obyek penelitian, sedangkan dalam penelitian ini penulis menggunakan obyek Bank BUMN. Selanjutnya hasil dari penelitian ini diharapkan dapat memberikan gambaran pertimbangan bagi pemerintah dalam menyusun regulasi terkait transaksi berelasi di BUMN.
THE STAKEHOLDERS INFLUENCE ON RISK DISCLOSURE OF STATE-OWNED ENTERPRISES Yeni Priatna Sari; Djoko Suhardjanto; Agung Nur Probohudono; Setyaningtyas Honggowati
Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 1 (2023): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v23i1.16473

Abstract

Abstract The objective of this paper is to examine the influence of the stakeholders on the risk disclosure of the state owned enterprises. Secondary data were sourced from the annual report of 14 sample state owned enterprises taken from the Indonesia Stock Market over 2010-2019 and the Indonesian Ministry of State Enterprises. Regression analysis was applied to test the stakeholders' influence on the state owned enterprises' disclosure. This research uses quantitative method and regression analysis to find that geographic diversification, leverage, and rating announcements issued by the rating agency significantly affect the risk disclosure of state-owned enterprises. This research contributes to the policy.
Pengaruh Sistem Pengendalian Intern Pemerintah (SPIP) dan Pemanfaatan Teknologi Informasi terhadap Kualitas Laporan Keuangan Pemerintah Daerah: Studi Kasus pada Pemerintah Kabupaten Kaimana Angela Heinrich; Agung Nur Probohudono
KONSTELASI: Konvergensi Teknologi dan Sistem Informasi Vol. 3 No. 2 (2023): Desember 2023
Publisher : Program Studi Sistem Informasi Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/konstelasi.v3i2.7150

Abstract

Abstrak. Tujuan dari penelitian ini adalah untuk mengevaluasi dampak dari Sistem Pengendalian Intern Pemerintah (SPIP) dan pemanfaatan teknologi informasi terhadap kualitas laporan keuangan di Pemerintah Daerah Kabupaten Kaimana. Sampel penelitian terdiri dari 119 responden yang berasal dari 38 Organisasi Perangkat Daerah di Kabupaten Kaimana, yang terdiri dari pimpinan OPD, Kasubbag keuangan, bendahara, dan APIP/Auditor Internal. Metode penelitian yang digunakan dalam penelitian ini adalah analisis regresi berganda menggunakan software SPSS. Hasil penelitian menunjukkan bahwa Sistem SPIP dan pemanfaatan teknologi informasi memiliki dampak yang signifikan dan positif terhadap kualitas laporan keuangan di Pemerintah Daerah Kabupaten Kaimana. Penelitian ini memiliki implikasi teoritis untuk perkembangan literatur akuntansi dalam bidang kualitas laporan keuangan. Secara praktis, penelitian ini dapat bermanfaat bagi pemerintah menjadi referensi dalam pengambilan keputusan kebijakan yang berhubungan dengan peningkatan kualitas laporan keuangan. Peran pemerintah dalam mengatur regulasi terkait dengan SPIP dan pemanfaatan teknologi informasi dianggap penting untuk menghasilkan laporan keuangan yang berkualitas. Peneliti selanjutnya disarankan untuk mempertimbangkan untuk mengembangkan sampel penelitian yang lebih luas, menambahkan variabel independen, dan mempertimbangkan penggunaan pendekatan metode kualitatif atau metode campuran dalam penelitian masa depan.     Abstract. The purpose of this study was to evaluate the impact of the Government Internal Control System (SPIP) and the utilisation of information technology on the quality of financial reports in the Kaimana Regency Local Government. The research sample consisted of 119 respondents from 38 Regional Apparatus Organisations in Kaimana Regency, consisting of OPD leaders, Head of the finance subdivision, treasurer, and APIP / Internal Auditor. The research method used in this research is multiple regression analysis using SPSS software. The results showed that the SPIP)and the use of information technology have a significant and positive impact on the quality of financial reports in the Kaimana Regency Local Government. This research has theoretical implications for the development of accounting literature in the field of financial statement quality. Practically, this research can be useful for the government to be a reference in making policy decisions related to improving the quality of financial statements. The role of the government in regulating regulations related to SPIP and the use of information technology is considered important to produce quality financial reports. Future researchers are advised to consider developing a wider research sample, adding independent variables, and considering the use of qualitative or mixed method approaches in future research. 
Enhancing financial awareness and taxation for Creative Space Community Nur Chayati; Khresna Bayu Sangka; Estetika Mutiaranisa Kurniawati; Nurmadi Harsa Sumarta; Agung Nur Probohudono; Saktiana Rizki Endiramurti; Anita Zulfiani; Anis Widjajanto
Community Empowerment Vol 9 No 9 (2024)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.11838

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have been recognized as crucial components and dynamic driving forces for various economies. The Indonesian government has paid serious attention to the MSME sector. One of the strategies for developing MSMEs to upgrade is through increased access to financing. However, the serious attention from the Indonesian government has not been maximized by MSMEs because it is not balanced with the ability related to financial management and taxation. Creative Space is an MSME Community, most of whose members are start-up companies that still lack knowledge of finance and taxation. The purpose of this community service is to provide financial education and tax obligations for Creative Space members. The method used is by providing guidance in preparing financial statements and tax reports. The results of the implementation of this financial and tax education are that all members of Creative Space can prepare financial statements and report the tax obligations that must be fulfilled by MSMEs.
Go digital: Enhancing the capacity of cultural sector SMEs through socialization of government procurement regulations Probohudono, Agung Nur; Suhardjanto, Djoko; Bandi, Bandi; Winarna, Jaka
Community Empowerment Vol 10 No 7 (2025)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.12614

Abstract

Cultural-based Small and Medium Enterprises (SMEs) are crucial for regional economic growth and cultural preservation. However, they often face challenges in adopting technology and participating in government's electronic procurement (e-procurement) of goods and services. This community engagement initiative aimed to address these issues by providing cultural sector SMEs in Surakarta with an understanding of the latest amendments to government procurement regulations. The activity also educated participants on the roles and functions of the online store and electronic catalog within the government procurement system. Our methodology included developing comprehensive socialization materials, creating practical training modules, and facilitating interactive sessions that combined socialization, consultation, and group discussions. The results demonstrated a significant improvement in the participants' comprehension of recent procurement regulations and the functions of the online store and electronic catalog. Participants also reported increased confidence in their ability to participate in government procurement processes. This activity successfully enhanced the digital literacy and technical readiness of cultural SMEs to engage with the government's e-procurement ecosystem. By doing so, it has opened new avenues for expanded market access and contributed to regional economic growth.
The Influence of corporate governance, audit quality, and ownership, on financial instrument disclosure in Indonesia Probohudono, Agung Nur; Sugiharto, Bambang; Arifah, Siti
Journal of Contemporary Accounting Volume 1 Issue 3, 2019
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol1.iss3.art5

Abstract

This research analyzed the influence of corporate governance, audit quality, public ownership, and foreign ownership, on financial instrument disclosure by Indonesian firms. Leverage, ROA, and size were used as control variables. The sample comprised of 71 manufacturing firms, determined using a purposive sampling method. Observational data for the years 2009-2013, are in the transition period of International Financial Reporting Standards implementation. Analyze data using multiple regressions. Test results show simultaneously, the scores of independent and control variable have positive influence. The results of partial testing of corporate governance, audit quality, public ownership, and foreign ownership scores have significantly positive influence.
A Financial Literacy and Family Economic Planning Assistance for Home Tailors in Klaten: Integration of Education and Field Practice Probohudono, Agung Nur; Suhardjanto, Djoko; Bandi, Bandi; Winarna, Jaka; Cahya Nusantara, Aji; Widodo, Agus
Adi Widya : Jurnal Pengabdian Masyarakat Vol 9 No 2 (2025): Adi Widya: Jurnal Pengabdian Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/awpm.v9i2.13133

Abstract

Kegiatan pengabdian ini bertujuan untuk meningkatkan literasi dan keterampilan perencanaan keuangan bagi pelaku industri rumahan, khususnya penjahit perempuan dan ibu rumah tangga di sentra konveksi Desa Kalitengah, Kecamatan Wedi, Klaten. Permasalahan rendahnya literasi keuangan, tidak adanya pencatatan keuangan, serta tumpang tindih antara keuangan pribadi dan usaha menjadi hambatan utama dalam pengambilan keputusan finansial dan keberlanjutan usaha. Program ini dilaksanakan melalui pendekatan edukatif dan partisipatif yang meliputi penyuluhan interaktif, pelatihan pencatatan keuangan, simulasi perencanaan anggaran, diskusi kelompok, serta pendampingan individual. Materi disampaikan secara kontekstual menggunakan bahasa sehari-hari dan narasi kehidupan nyata, serta mengintegrasikan nilai kearifan lokal seperti prinsip “kembali ke akar”. Hasil evaluasi menunjukkan peningkatan pemahaman peserta terhadap pentingnya pencatatan pemasukan-pengeluaran, penyusunan anggaran rumah tangga, serta perubahan sikap terhadap konsumsi dan manajemen keuangan keluarga. Kegiatan ini terbukti efektif dalam mendorong transformasi perilaku keuangan yang lebih bijak dan dapat direplikasi dalam pemberdayaan ekonomi rumah tangga berbasis komunitas
Cyber Risk Management Disclosure of State-Owned Enterprises Sari, Yeni Priatna; Suhardjanto, Djoko; Probohudono, Agung Nur; Honggowati, Setianingtyas
Jurnal Dinamika Akuntansi Vol 15, No 2 (2023)
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v15i2.44817

Abstract

Purpose:The purpose of this research is to compile a cyber risk management disclosure index of State-Owned Enterprises (SOEs). This index is used to provide an overview of the disclosures that are expected by the stakeholders which are disclosed in the annual report of SOEs. Disclosure of cyber risk management is important for a business entity to show that the entity has readiness in facing digital technology which is one of the keys to the company's success.Method:The research method used is mixed method. The type of data is primary data sourced from Forum Group Discussion (FGD) inviting SOE Directors, audit committees, investors, risk management practitioners, and academics on how important the cyber risk management disclosure items formulated earlier are.  Thirty corporate and SOE practitioners have been interviewed and internal auditor practitioners in SOEs have been sources of validity. The steps in compiling the index are first collecting cyber risk management disclosure items from the previous research and looking at ISO 31000 provisions regarding risk management.Findings: The result of this study is the composition of the cyber risk management disclosure index as many as 18 (eighteen) items with weighting on each disclosure item.Novelty:The novelty of this study is the formulation of a cyber risk management measurement index which is very important in relation to risk management in a company.  This research is important to be carried out as a formulation of indicators for cyber risk management management carried out by the company. Researchers anticipate that this cyber risk management disclosure index will help the government create disclosure items for cyber risk management and serve as a norm for disclosing SOE cyber risk management in its annual report. 
PENGATURAN TINDAK PIDANA KORUPSI SEBELUM DAN SESUDAH BERLAKUNYA UNDANG-UNDANG NOMOR 1 TAHUN 2023 TENTANG KUHP, DALAM UPAYA MENURUNKAN ANGKA KORUPSI PADA SEKTOR SWASTA Zulfiani, Anita; Probohudono, Agung Nur; Sangka, Khresna Bayu
UNES Law Review Vol. 5 No. 4 (2023)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v5i4.741

Abstract

Corruption is a legal issue that always comes up. The level of corruption in the private sector is quite high. Based on Corruption Eradication Commission (KPK) data, in 2004-2021, private parties who were convicted of corruption reached 359 people or 26%. This paper discusses the regulation regarding corruption, especially related to the private sector, before and after the enactment of Law Number 1 of 2023 concerning the Criminal Code. This paper uses normative writing methods with statutory and comparative approaches. Corruption is regulated in the Criminal Code Articles 209, 210, 378, 388, 418, 419, and Article 420. These articles were revoked after the enactment of Corruption Law. Corruption regulation in Law Number 1 of 2023 concerning the Criminal Code are contained in Articles 603, 604, 605(1), and Article 606 (1). There have been changes in the regulation of corruption, including the abolition of the threat of the death penalty. The criminal act of corruption in the New Criminal Code does not make corruption cases lose its category as a special crime and extraordinary crime, because the existence of corruption articles in the New Criminal Code aims to compile a codification of criminal law, where corruption articles are generally formulated as core crimes, which function as bridging articles between the New Criminal Code and laws outside the New Criminal Code. The corruption law as a lex specialis requires a lex generalis in criminal code, this codification does not eliminate corruption from it’s characteristic as a special crime, and the Corruption Law in general is still in force, as well as the KPK (Corruption Eradication Commission) is still authorized to deal with corruption.
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