Article Per Year (5 Year)
p-Index From 2020 - 2025
2.554
P-Index
This Author published in this journals
All Journal The Indonesian Accounting Review JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER Akuntabel : Jurnal Ekonomi dan Keuangan Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Jurnal Pemberdayaan Masyarakat Universitas Al Azhar Indonesia Akuntansi dan Teknologi Informasi Jurnal Manajemen Stratejik dan Simulasi Bisnis ASERSI : Jurnal Akuntansi Terapan dan Bisnis VALUE: Journal of Business Studies International Journal of Business and Applied Economics (IJBAE) eJEBA
Hendrawan Santosa Putra
Fakultas Ekonomi Dan Bisnis, Universitas Jember
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

Published : 23 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 23 Documents
Search

 1   2   3 
Overview Implementasi Accrual-Based Budgeting pada Entitas Pemerintahan: Studi Literatur Oktaviani Ari Wardhaningrum; Hendrawan Santosa Putra; Andriana .
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 1 No. 1 (2014)
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v1i1.571

Abstract

Government as an organizer for public fund is required to provide public accountability to public. At first the development of public accountability is characterized by the emergence of the New Public Management. Some of the changes have been made ​​including changes in accounting basis that was originally a cash-based accounting turned into accrual-based accounting. In a further development, the accrual basis began to be used as a basis for budgeting that is usually referred to accrual-based budgeting. Based on the review of previous research, it can be concluded that there is still a debate about which is the best basis for implementing in government, especially as a basis for decision making. Is the same basis between the accounting and the budget or whether different basis at its best. The purpose of this study is to see how the implementation of accrual-based budgeting in some countries, the difference between accrual-based budgeting and cash-based budgeting, advantages and disadvantages of accrual-based budgeting, what kind of decisions that can be taken by using accrual-based budgeting in government entities, and how accrual-based budgeting can be implemented in Indonesian government entities. This research was conducted using qualitative research methods with library research technique. The results showed there were countries that implementing accrual-based accounting in conjunction with accrual-based budgeting, which is New Zealand, Australia, and the United Kingdom, and also some countries which do not implement accrual-based budgeting, among which USA, the Netherlands, and Indonesia.
KONSTRUKSI MODEL PENCEGAHAN FRAUD MELALUI RED FLAG BASED SYSTEM DI PEMERINTAH KABUPATEN JEMBER (STUDI KASUS DI INSPEKTORAT KABUPATEN JEMBER): (CONSTRUCTING FRAUD PREVENTION MODEL THROUGH RED FLAG-BASED SYSTEM IN THE JEMBER REGENCY GOVERNMENT (A CASE STUDY OF THE JEMBER REGENCY INSPECTORATE)) Andriana Andriana; Taufik Kurrohman; Hendrawan Santosa Putra; Resha Dwi Ayu Pangesti Mulyono
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 11 No. 2 (2024): e-JEBA Volume 11 Number 2 Year 2024
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v11i2.52761

Abstract

This research aims to present a system that can prevent fraud in the form of compliance and internal control within the Jember Regency Government through a red flag-based system. The study uses a qualitative case study method. The Inspectorate currently requires indicators to prevent the occurrence of fraud. The techniques employed to collect data include observation, interviews, and documentation. The results indicate that all Regional Device Organizations (OPD) in Jember Regency analyze various risks. These risks will be further analyzed for their root causes and the impacts they may generate. Based on the risk map that has been created, there are a total of 412 risks identified across 72 Regional Device Organizations (OPD) in Jember Regency. The focus of the risks with potential fraud in this study lies within the category related to finance (finance risk). Specifically, there are 33 financial-related risks identified across all Regional Device Organizations (OPD) in Jember Regency.
The effect of implementing green accounting on the environmental performance of cement, energy, and mining companies in Indonesia Melenia, Fransisca; Agustini, Aisa Tri; Putra, Hendrawan Santosa
The Indonesian Accounting Review Vol. 13 No. 1 (2023): January - June 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i1.3135

Abstract

This study aims to examine the effect of implementing green accounting on the environmental performance of cement, energy, and mining companies in Indonesia. This study is a quantitative study. The data used are secondary data obtained from sustainability reports of cement, energy, and mining companies listed on the Indonesia Stock Exchange (IDX) during the period of 2017-2020. The data analysis method used in this study is partial least squares using the WarpPLS 7.0 program. The results show that the implementation of green accounting in the form of renewable energy has a negative effect on environmental performance. The implementation of green accounting in the form of recycled waste has a significant positive effect on environmental performance. Meanwhile, the implementation of green accounting in the form of environmental costs has no effect on environmental performance.
Co-Authors Agus Zainur Rahmat Ahmad Ahsin Kusuma Mawardi Aisa Tri Agustini Alfi Arif Andre Kusuma Andriana . Andriana Andriana Andriana Andriana Clara Rasida Dania S, Septarina Prita Dewi Ayu Puspita Dita Puspita Sari Dita Puspita Sari, Dita Puspita Imam Mas'ud Indah Purnamawati Indania, Falsa Kikit Kartika Kartika Kartika Kartika Khafid Fitriyanto Albahrudin Meilinda Rafika Sari Melenia, Fransisca Moh. Mashudi Arif Moh. Mashudi Arif, Moh. Mashudi Nur Hisamuddin Nur Hisamuddin Oktaviani Ari Wardhaningrum Pangesti Mulyono, Resha Dwi Ayu Pangesti Mulyono, Resha Dwi Ayu Rofi Nur Ariffadia Septarina Prita Dania S Shinta Alifia Fahira Sudarno Sudarno Sunan Amilia Taufik Kurrohman Theresia Susetyarsi Wahyu Agus Winarno Wasito Wasito Wasito Wasito Whedy Prasetyo Whedy Prasetyo