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All Journal Jurnal Reviu Akuntansi dan Keuangan ETIKONOMI JURNAL ECONOMIA Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Akuntansi dan Bisnis IQTISHODUNA Jurnal Keuangan dan Perbankan Jurnal Ekonomi Modernisasi Journal of Economics, Business, & Accountancy Ventura Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Jurnal Minds: Manajemen Ide dan Inspirasi TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society Infestasi Journal of Accounting and Investment JABE (Journal of Accounting and Business Education) LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) EKONOMIS : Journal of Economics and Business Kompartemen : Jurnal Ilmiah Akuntansi J-MAS (Jurnal Manajemen dan Sains) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi Jurnal Ilmiah Akuntansi Peradaban Jurnal Pengabdian kepada Masyarakat Nusantara International Journal of Environmental, Sustainability, and Social Science Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Journal Of World Science Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Asian Journal of Management, Entrepreneurship and Social Science Atestasi : Jurnal Ilmiah Akuntansi
Aulia Fuad Rahman
Universitas Brawijaya
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Reaksi Pasar Modal terhadap Pengumuman Perubahan Komposisi Jakarta Islamic Index (JII) Nastiti, Ahadisti; Rahman, Aulia Fuad
Jurnal Akuntansi Multiparadigma Vol 2, No 3 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract: Analysis of Capital Market Reaction to The Announcement of Changes in The Composition of Jakarta Islamic Index (JII). The study aims to examine the information content of the announcement of changes in the composition of JII (Jakarta Islamic Index). Testing of information content is carried out by using event study method to observe the abnormal return. The finding shows that there was abnormal return around the event of announcement changes of JII composition. However, there is no signifi fi cant difference of abnormal return before and after the event. This may be caused by the nature of composition changes of JII that are done periodically and the presence of noise in the information. The results indicate that the Indonesian capital market is not effi cient in semi strong form.Abstrak: Analisis Reaksi Pasar Modal terhadap Pengumuman Perubahan Komposisi Jakarta Islamic Index (JII). Penelitian ini bertujuan untuk menguji kandungan informasi dari pengumuman perubahan komposisi JII (Jakarta Islamic Index). Pengujian kandungan informasi menggunakan metode event study. Hasil penelitian menunjukkan bahwa terjadi return abnormal di sekitar peristiwa pengumuman perubahan komposisi JII. Namun demikian, tidak ditemukan perbedaan return abnormal yang signifi kan antara sebelum dan sesudah peristiwa pengumuman perubahan komposisi JII. Hal ini mungkin disebabkan oleh sifat pengumuman perubahan komposisi JII yang dilakukan secara periodik dan terjadinya kebocoran informasi berupa noise (isu). Hasil penelitian ini menunjukkan bahwa pasar modal Indonesia bersifat tidak efisien dalam bentuk setengah kuat.
Pengaruh Masalah Keagenan Aliran Kas Bebas dan Komisaris Independen Terhadap Relevansi Nilai Informasi Akuntansi Rahman, Aulia Fuad; Fitriasari, Rizka
Jurnal Akuntansi Multiparadigma Vol 3, No 1 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract: The effect of Free Cash Flow Agency Problem and Independent Board of Director on Accounting Information Value Relevance. This study assesses the value relevance of earnings and book value and the effect of agency problem caused by FCF. Further, this study also investigates the role of independent board of director on the relationship between FCF agency problem and value relevance of accounting information. Results show that earnings and book value are value relevant and agency problem caused by FCF, reduces the value relevance of earnings. However, FCF agency problem does not have an impact on the value relevance of book value. The independent board of director does not seem to function well as a mitigating role to the negative impact of FCF agency problems. Abstrak: Pengaruh Masalah Keagenan Aliran Kas Bebas dan Komisaris Independen Terhadap Relevansi Nilai Informasi Akuntansi. Penelitian ini mengkaji relevansi nilai earnings dan nilai buku serta pengaruh masalah keagenan yang disebabkan oleh FCF. Lebih lanjut, penelitian ini juga menginvestigasi peran komisaris independen atas hubungan antara masalah keagenan FCF dan relevansi nilai informasi akuntansi.  Hasil menunjukkan bahwa earnings dan nilai buku memiliki relevansi nilai sedangkan masalah keagenan yang disebabkan FCF mengurangi relevansi nilai dari earnings. Walau demikian, masalah keagenan FCF tidak memiliki pengaruh pada relevansi nilai buku.  Komisaris independen tidak secara nyata berfungsi sebagai pemitigasi dalam menangani pengaruh negatif masalah keagenan FCF.
PERAN PENDEKATAN ANTAR DISIPLIN TERHADAP PENILAIAN RISIKO PENYALAHGUNAAN ASET Nugraha, Guindra Pramudi; Subroto, Bambang; Rahman, Aulia Fuad
Jurnal Akuntansi Multiparadigma Vol 4, No 2 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract: The Role of Inter Disciplinary Approach to Asset Misappropriation risk assessment. This study compares the judgment ability in asset misappropriation risk assessment between groups. Between-subject experiment was applied to 19 participants which were divided into three experimental groups, provided with interdisciplinary knowledge through random assignment : (1) group provided with Committee of Sponsoring Organizations (COSO) Framework and fraud triangle, (2) group provided with COSO Framework, and (3) group provided with fraud triangle from criminology. Nonparametric statistic chi-square and fisher’s exact test were employed. The result showed that there is no judgment difference between groups. The effect of interdisciplinary approach only increases one’s knowledge in memorizing, reproducing, and limitation in applying the concept.Abstrak: Peran Pendekatan Antar Disiplin terhadap Penilaian Risiko Penyalahgunaan Aset. Studi ini membandingkan kemampuan penilaian risiko penyalahgunaan aset bagi kelompok yang memperoleh pendekatan antar disiplin dengan yang tidak memperoleh pendekatan antar disiplin. Between-subject experiment dilakukan terhadap 19 partisipan yang dibagi ke dalam tiga kelompok eksperimen : (1) kelompok memperoleh pemahaman kerangka Committee of Sponsoring Organizations (COSO) dan segitiga faktor kecurangan, (2) kelompok memperoleh pemahaman kerangka COSO, dan (3) kelompok memperoleh pemahaman segitiga faktor kecurangan. Analisa statistik nonparametrik chi-square dan fisher’s exact test menunjukkan bahwa tidak terdapat perbedaan penilaian risiko diantara kelompok yang diuji. Pemberian pendekatan antar hanya mampu meningkatkan pengetahuan seseorang dalam mengingat dan mereproduksi serta mengaplikasikan konsep tersebut secara terbatas.
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA APARATUR PEMERINTAH Yanida, Maria; Sudarma, Made; Rahman, Aulia Fuad
Jurnal Akuntansi Multiparadigma Vol 4, No 3 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract. The Impact of Budget Participation on the Apparatus Performance. The aim of the study is to empirically examine the effect of budgetary participation on performance of government personnel as well as to empirically examine the effect of the control system, decentralization and leadership styles as moderating, with used hierarchical regression. The population of the study is SKPD (Satuan Kerja Perangkat Daerah), which used proportional random sampling. The results showed the greater level of participation employee in budgetary, also increase employee performance. Control system, decentralization, and leadership style streng then the influence of budgetary participation with apparatus performance.Abstrak. Pengaruh Partisipasi Anggaran terhadap Kinerja Aparatur Pemerintah. Penelitian ini bertujuan untuk menguji secara empiris pengaruh partisipasi anggaran terhadap kinerja aparatur pemerintah Kota Palangka Raya dengan sistem pengendalian, desentralisasi dan gaya kepemimpinan sebagai variabel pemoderasi. Populasi penelitian adalah pegawai SKPD (Satuan Kerja Perangkat Daerah), dengan teknik pengambilan sample proportional random sampling. Penelitian ini menggunakan hierarchical regression (regresi berjenjang). Hasil penelitian menunjukkan semakin besar tingkat partisipasi pegawai dalam penyusunan anggaran, maka kinerja pegawai juga akan meningkat. Sistem pengendalian, desentralisasi dan gaya kepemimpinan juga terbukti memperkuat pengaruh partisipasi anggaran dengan kinerja aparatur pemerintah daerah.
THE EFFECT OF THE ACHIEVEMENTS OF THE FINANCIAL STATEMENTS OPINION, INTERNAL CONTROL SYSTEM, AND EVALUATION SCORE OF PERFORMANCE ACCOUNTABILITY TO THE STATE LOSSES AT THE PUBLIC SECTOR INSTANCES IN INDONESIA Khair, Almanna; Rahman, Aulia Fuad
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 1: Semester Ganjil 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The objective of this research was to analyze the effect of the achievements of the financial statements opinion, internal control system, and evaluation score of performance accountability to the state losses.  Secondary data of those variables were collected from 54 ministries and institutions of the government for the period of 2010 to 2013. This research is quantitative descriptive with multiple regression analysis method. The results of the research showed that simultaneously achievements of the financial statements opinion, internal control system, and evaluation score of performance accountability had positive and significant effect on the state losses. Partially, achievements of the financial statements opinion and internal control system had positive and significant effect on the state losses while evaluation score of performance accountability had negative and not significant effect on the state losses.Keywords :  Financial Statements Opinion, Internal Control System, Evaluation Score of Performance Accountability, State Losses
Peluang Riset tentang Peran Karakteristik Informasi Sistem Akuntansi Manajemen (SAM) di Perusahaan Jasa Rahman, Aulia Fuad
TEMA Vol 7, No 2 (2006)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v7i2.143

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The objectives of this paper are to briefly review literature on management accounting system (MAS) information characteristics in manufacturing companies and to propose research opportunity related to the role of MAS information characteristics in service companies. Two steps are involved in developing research propositions. First, identifying contingent characteristics facing professional and mass service type. Second, matching the contingent characteristics for each type of service company with the appropriate MAS information characteristics based on the prior results of research in manufacturing companies. Contingent characteristics of professional service can be identified as high environmental uncertainty, high task uncertainty and decentralized organizational structure. On the other hand, contingent characteristics of mass service are low environmental uncertainty, low task uncertainty and centralized organizational structure. Based on the contingent characteristics identified for professional and mass service type, six propositions are proposed as the opportunities for future research on the role of MAS information characteristics in service companies. Key words: MAS information characteristics, service organization
The Effect of Budget Participation to Budgetary Slack With External Pressure as Moderating Variable Rifqi, Robith Abdullah; Subekti, Imam; Rahman, Aulia Fuad
Journal of Accounting and Business Education 2017: JABE: VOL. 2, ISSUE 1, SEPTEMBER 2017
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (642.157 KB) | DOI: 10.26675/jabe.v1i1.9757

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This study aims to examine empirically the effect of budget participation on budgetary slack and the influence of external pressure as a moderating of the relationship between budget participation and budgetary slack in Probolinggo Municipal Government. The sample was 105 employees participated in the budgeting process at 40 Local Government Units (LGU) in Probolinggo Municipal Government. This study was using multiple linear regression. The outcomes indicated that the greater level of employee participation in the preparation of the budget, the budgetary slack will be reduced. Unfortunately, this study was not able to prove that the interaction between budget participation and external pressure strengthen the relationship between budget participation and budgetary slack. Yet, external pressure can reduce budgetary slack.Keywords: budget participation, budgetary slack, external pressure.
Analyzing factors that influence syariah commercial bank financial performance in indonesia based on syariah Enterprise theory (set) perspective Fitriani, Ajeng Pipit; ,, Sutrisno; Rahman, Aulia Fuad
Jurnal Akuntansi Vol 22, No 2 (2018): May 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (374.796 KB) | DOI: 10.24912/ja.v22i2.347

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This research purpose is to test empirically and analyze the influence of zakat, qardh, murabahah, mudharabah, musyarakah, and corporate social responsibility (CSR) towards financial performance (ROA) Commercial Bank Syariah in Indonesia in 2012-2016 period of time. The analyzing technique used double linear regression. Research population is Syariah Commercial Bank listed in Financial Service Authority (in Indonesia called OJK) year 2012-2016. The sample taken by using purposive sampling, within the Syariah Commercial Bank criteria that showed the financial report in 2012-2016 period. The data taken based on publication that conducted by the enlisted Banks. Thus, the number of taken samples is 10 out of 13 Syariah Commercial Bank in Indonesia. The research result showed that zakat, qardh, and murabahah does not affect the Syariah Commercial Bank financial performance. Mudharabah and corporate social responsibility (CSR) showed significant negative influence towards Syariah Commercial Bank financial performance, while musyarakah affects significantly positive toward Syariah Commercial Bank financial performance in Indonesia.
DISCLOSURE OF IRS POST SEGMENT CONVERGENCE Fatmawati, Dian Surya Ayu; Subroto, Bambang; Rahman, Aulia Fuad
Jurnal Reviu Akuntansi dan Keuangan Vol 8, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.893 KB) | DOI: 10.22219/jrak.v8i2.35

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The purpose of this study is to examine what extent of disclosure segmental reporting after IFRS convergence in Indonesia. The great value of this study is highlighted by the effort to empirically investigate the beginning impact of segmental disclosure standard to segment number. Descriptive analysis was used to describe changes of  Line Of Business (LOB) segment, geographical segment, level of specificity number. The study consist of 32 Multinational company that listing in Indonesian Stock Exchange (ISE) at 2012-2017. Thus result show that number and types of segments reported decrease 4% for LOB and 2% for geographic segment and using more disaggregated at geographic level. Those findings about changing can help to lead an insight of segmental disclosure implementation in the future.
TANGGUNG JAWAB SOSIAL PERUSAHAAN: AKTUALISASI AJARAN JAUDATUL ADA (PENYELESAIAN YANG BAIK) DALAM BISNIS (STUDI KASUS BSM) Mais, Rimi Gusliana; Ganis, Eko; Rahman, Aulia Fuad; Mulawarman, Aji Dedi
Jurnal Reviu Akuntansi dan Keuangan Vol 7, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (739.942 KB) | DOI: 10.22219/jrak.v7i1.14

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As a form of accountability for its economic activities, every company in the world must performCSR activities, including companies in Indonesia. Unfortunately, the values contained in current CSR reporting contain only secular activities, whereas Indonesia is a country with 200million Muslims who are entitled to use Islamic religious values in their lives that are includedin economic activities, including CSR. This study aims to find the appropriate Islamic valuesand can be applied in CSR activities. This study finds value in Islam that can be a referencecompany, in terms of this research is syariah bank, for CSR activities, namely the value ofJaudatul Ada (good settlement).Keywords: CSR, Islam, economy, Jaudatul ?Ada
Co-Authors A.A. Ketut Agung Cahyawan W Abdul Ghofar Achmad Awaludin Agam Mudi Firmansyah Ade Raya Hermansyah Ahadisti Nastiti Ahadisti Nastiti Ahmad Naufal 'Abqory Ajeng Pipit Fitriani Aji Dedi Mulawarman Alba Elma Nabilla Aldivitto, Derrick Almanna Khair Amilia Rohma Arum Prastiwi Baiq Nensi Veni Indipenrian Bambang Subroto Bambang Subroto Bambang Subroto Binar Arum Nurmawati Citra Sarasmitha Derrick Aldivitto Desi Tri Kurniawati Dewi, Ayu Aryista Dian Surya Ayu Fatmawati Dila, Firda Rahma Dimas Emha Amir Fikri Anas Eko Ganis Sukoharsono Endang Mardiati Eria Latifalia Erzha Erwin Saraswati Erwin Saraswati Farah Zahira Azzahra Fatin Husna Amalia Fatmawati, Dian Surya Ayu Feryal Amima Widadi Firdaus Kurniansyah Fitri Purnamasari Fitriani, Ajeng Pipit Ghozali Maski Grahita Chandrarin Grahita Chandrarin Guindra Pramudi Nugraha Guindra Pramudi Nugraha Hajriati, Tuty Hanifah, Rifda Harina Paramastri Imam Subekti Juliansyah, Mukhammad Arby Kadek Weda Noveadjani Tista Kamal Dwi Rasyid Karyadi, Hari Kholilah Kholilah Kholilah Komang Adi Kurniawan Saputra Komarudin Achmad Laksandi Eko Priyadinata Madania Nurelma Rumaidia Made Sudarma Manuhara Putra, Wahyu Maria Yanida Maria Yanida Maron, Alif Rayhan Marten PUYO Mohamad Khoiru Rusydi Naufal, Mohammad Nensi Veni Indipenrian, Baiq Nggebu, Carolline Mathilda Novan Bastian Dwi Ardha Nungki Kartikasari Nurgupita, Rea Kanaya Nurlita Novianti Nurmawati, Binar Arum Oetomo, James Dave Oktariani, Fitri Pelangi Putri Bintana Prematur Alfian Cahyadi Priambodo, Ganang Ramadhan Putu Prima Wulandari Rachmaniawati, Vivin Rahmadita, Ivony Rifqi, Robith Abdullah Rimi Gusliana Mais Rizka Fitriasari Rochman, Yusuf Fatkhur Roekhudin, Roekhudin Rohman, Mohammad Abidur Ronny Firmansyah Nirwana Rosalita Rachma Agusti Rusydi , Mohamad Khoiru Ryan El Zamzami Salisa, Meilenia Rahma Salsabila, Feby Shafa Sari Atmini Sri Hartono, Sri SUTRISNO Sutrisno ,, Sutrisno Sutrisno Sutrisno Sutrisno T Sutrisno T Sutrisno T Tarisma Septi Wardhani Tojibussabirin, Muhammad Tuty Hajriati Vivin Rachmaniawati Wardhani, Tarisma Septi Wardhani, Tarisma Septi Wihelmina Dea Kosasih Wuryan Andayani Yusifa Pascayanti Zaki Baridwan Zaki Zaki Baridwan Zerra Restavia Finandra Hana