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All Journal Jurnal Reviu Akuntansi dan Keuangan ETIKONOMI JURNAL ECONOMIA Jurnal Akuntansi & Auditing Indonesia 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) JPM (Jurnal Pemberdayaan Masyarakat) 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) 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 JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Asian Journal of Management, Entrepreneurship and Social Science Atestasi : Jurnal Ilmiah Akuntansi Jurnal Ekonomi dan Studi Pembangunan (JESP)
Aulia Fuad Rahman
Universitas Brawijaya
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Efektivitas Good Corporate Governance Dan Kinerja Lingkungan Terhadap Nilai Perusahaan Oetomo, James Dave; Rahman , Aulia Fuad
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 2 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.2.238

Abstract

Firm value is the company's performance that reflects the share price formed by the supply and demand of the capital market. Good Corporate Governance is a process and structure used by corporate organs to improve business success and corporate accountability. This is useful for realizing shareholder value within a certain period of time. Environmental performance is the company's relationship with the environment, including the environmental impact of the resources used, the environmental effects of organizational processes, the environment for products and services, product recovery, and compliance with work environment regulations. The purpose of this research is to examine the influence of Good Corporate Governance and Performance Environment on the Company Value of companies listed on the Indonesia Stock Exchange from 2019 – 2021. This study used a purposive sampling research method. The population used is a company listed on the Indonesia Stock Exchange. The total samples obtained were 20 companies. This study uses secondary data obtained from financial reports published on the internet via the official website of the Indonesia Stock Exchange www.idx.com in 2019 – 2021. The analytical method used in this research is multiple linear regression analysis. The results of the study show that the effectiveness of Good Corporate Governance has no significant effect on changes in firm value and environmental performance has a significant effect on firm value. This shows that any increase in the company's environmental performance will increase the value of the company.   Abstrak Nilai perusahaan merupakan kinerja perusahaan yang tercermin dari harga saham yang dibentuk oleh permintaan dan penawaran pasar modal. Good Corporate Governance adalah proses dan stuktur yang digunakan oleh organ perusahaan untuk meningkatkan keberhasilan usaha dan akuntabilitas perusahaan. Hal ini berguna untuk mewujudkan nilai pemegang saham dalam jangka waktu tertentu. Kinerja lingkungan merupakan hubungan perusahaan dengan lingkungan, mencakup dampak lingkungan dari sumber daya yang digunakan, efek lingkungan dari proses organisasi, implikasi lingkungan atas produk dan jasa, pemulihan pemrosesan produk serta mematuhi peraturan lingkungan kerja Tujuan dari penelitian ini adalah untuk menguji pengaruh Good Corporate Governance dan Kinerja Lingkungan terhadap Nilai Perusahaan pada perusahaan yang terdaftar di Bursa Efek Indonesia dari tahun 2019 – 2021. Penelitian ini menggunakan metode penelitian purposive sampling. Populasi yang dipakai adalah perusahaan yang terdaftar di Bursa Efek Indonesia. Total sampel yang didapatkan sebanyak 20 perusahaan. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan yang dipublikasikan di internet melalui website resmi Bursa Efek Indonesia www.idx.com pada tahun 2019 – 2021. Metode analisis yang digunakan pada penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukan bahwa efektifitas Good Corporate Governance tidak berpengaruh signifikan terhadap perubahan nilai perusahaan dan kinerja lingkungan berpengaruh signifikan terhadap nilai perusahaan. Hal ini menunjukan setiap peningkatan kinerja lingkungan perusahaan akan meningkatkan nilai perusahaan.
Analysis of Factors Influencing The Financial Fraud of Village Funds during The Covid19 Pandemic Manuhara Putra, Wahyu; Subroto, Bambang; Rahman, Aulia Fuad; Ghofar, Abdul
The International Journal of Accounting and Business Society Vol. 32 No. 3 (2024): The International Journal of Accounting and Business Society (December 2024 -
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.3.732

Abstract

Purpose—This study aims to examine and analyze the factors that influence financial fraud in the management of village funds during the coronavirus pandemic using the Pentagon fraud theory. Design/methodology/approach—This study examined Village fund financial fraud using the fraud pentagon theory. This research uses quantitative methods. Data was collected through a questionnaire survey and analyzed using the structural equation model in SmartPLS version 2.0. Findings — This study found that financial fraud in village funds was influenced by effective monitoring, the village apparatus's rationality, the village apparatus, and the position of the village apparatus. Practical implications — The central government and village communities must increase monitoring of the use of village funds. Originality/value—This study adds morality as a factor in village fund fraud to the Pentagon fraud theory. Keywords — fraud pentagon; village funds; morality, coronavirus pandemic. Paper type — positive paradigm
The Influence of Green Accounting, Corporate Social Responsibility, and Profitability on Company Value Moderated by Good Corporate Governance Salisa, Meilenia Rahma; Mardiati, Endang; Rahman, Aulia Fuad
The International Journal of Accounting and Business Society Vol. 32 No. 2 (2024): The International Journal of Accounting and Business Society (August 2024 - De
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.2.752

Abstract

Purpose - This study aims to test the Influence of Green Accounting, Corporate Social Responsibility, and Profitability on Company Value moderated by Good Corporate Governance on mining companies listed on the Indonesia Stock Exchange from 2015 to 2021. Design/Methodology/approach—The sample selection method used purposive sampling with several criteria, resulting in 77 samples. In addition, this study used moderated regression analysis and confirmatory factor analysis. Finding - The results of this research indicate that there is a positive effect between  Corporate Social Responsibility and company value,  there is no effect between Green Accounting and profitability on company value, and Good Corporate Governance moderates the relationship between Green Accounting and profitability on company value. Practical implications—This research has practical contributions for investors and company management. Investors and company management are expected to consider the importance of green accounting, CSR, profitability, and corporate governance in increasing company value. Originality/value—This research has implications for academic enrichment. The results of this study contribute to the Stakeholders and Legitimacy Theory because companies must consider the interests of every stakeholder and social norms through green accounting, CSR, profitability, and corporate governance to increase company value. Keywords — Green Accounting, Corporate Social Responsibility, Profitability, Good Corporate Governance, Company Value Paper Type: Quantitative Research
Determinants Of Intention In Using The Village Financial System (Siskeudes) Using The Theory Of Planned Behavior (Tpb) Approach In Mojokerto District Rochman, Yusuf Fatkhur; Roekhudin; Aulia Fuad Rahman
The International Journal of Accounting and Business Society Vol. 32 No. 1 (2024): The International Journal of Accounting and Business Society (April 2024 - Aug
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.1.811

Abstract

Purpose: This study aims to determine and analyze the effect of attitudes, subjective norms, and behavioral control on intention to use the village financial system (SISKEUDES), with intention as an intervening variable. Design/methodology/approach: This study uses a quantitative approach, with the population being all IT-based SISKEUDES Operators (online) Village Government in Mojokerto Regency. The data analysis technique uses path analysis with the calculation process using the SPSS (Statistical Package for the Social Sciences) released 24 programs. Findings: The analysis's results show a significant positive influence of attitudes, subjective norms, and behavioral control on intention to use the village financial system (SISKEUDES). Intention is proven to be an intervening variable in the influence of attitudes, subjective norms, and behavioral control on behavior using the village financial system (SISKEUDES). Practical implications: The Mojokerto District Government can plan before using the village financial system (SISKEUDES). These efforts ensure that the resource factors owned can support the village financial system (SISKEUDES). The planning can be done by providing training and technical guidance (Bimtek) to human resources in managing the village financial system (SISKEUDES). Originality and value: This study develops the Theory of Planned Behavior (TPB) by studying intention as an intervening variable in the influence of attitudes, subjective norms, and behavioral control on behavior. Keywords – Attitude, Subjective Norms, Behavioral Control, Intention and Behavior, Sistem Keuangan Desa (SISKEUDES).
Earnings management in times of crisis: A political cost hypothesis Harina Paramastri; Sari Atmini; Aulia Fuad Rahman
Journal of Accounting and Investment Vol. 24 No. 3: September 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i3.19610

Abstract

Research aims: The COVID-19 pandemic disrupted multiple industries, including chemistry, pharmaceuticals, telecommunications, and healthcare. This study, thus, explores how these sectors managed their earnings concerning political factors during the pandemic. Since these sectors play a critical role in maintaining business stability during this period, the authors hypothesize that some companies within them may have manipulated their profits.Design/Methodology/Approach: This study used quantitative methods to analyze a sample of companies in the chemical, pharmaceutical, telecommunications, and healthcare sectors listed on the Indonesia Stock Exchange from 2018 to 2022. Out of 60 companies, 20 met the criteria. The authors then tested the political costs hypothesis using Kotari et al.'s (2005) calculation method and a discrimination test for discretionary accrual values.Research findings: The findings reveal that some companies practiced earnings management with varying degrees across sectors. Notably, not all companies employed revenue reduction as a manipulation tactic. Significant differences were observed between the pre-pandemic and pandemic periods. It is worth highlighting that not all COVID-19 beneficiaries resorted to earnings management to access government incentives or facilities.Theoretical contribution/Originality: The findings of this research offer empirical evidence from both a theoretical standpoint and an analysis of the financial status of the involved companies.Practical/Policy Implication: This study aims to investigate if companies manipulated earnings during the COVID-19 pandemic by intentionally reducing their profits when their sectors were thriving due to the pandemic.Research Limitation: This research is limited by its use of quarterly data, incomplete data for some companies, and a reliance on existing data rather than current information collection.
CONSUMER BEHAVIOR OF INTEREST AND USE OF CLOUD COMPUTING TECHNOLOGY AS SUPPORT TO BUSINESS ACTIVITIES Purnamasari, Fitri; Subekti, Imam; Rahman, Aulia Fuad
Jurnal Aplikasi Manajemen Vol. 16 No. 1 (2018)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (131.664 KB) | DOI: 10.21776/ub.jam.2018.016.01.05

Abstract

The objective of this study is to assess the various factors that determine consumer behavioral intention and actual use of cloud computing as a technology considered capable of supporting business activities. The population of this research is the collegestudents in Malang. The data was collected through survey method. 153 questionnaires were distributed directly to the respondent or via an internet link. The study shows that there are several factors determining the behavior of individual’s intention and actual usage of cloud computing technology, that is the compatibility and the ease of use on cloud computing. Both factors proved to have partial mediation effect on the actual usage of cloud computing through the behavioral intention of using cloud computing.Other findings are positive effects of the usefulness of cloud computing on behavioral intention on using cloud computing, and the cloud computing user’s image on the actual usage of cloud computing. Businessmay consider cloud computing technology as well as those factors to be applied to gaining more consumers and can be used as a breakthrough to add new competitive advantage.
Technology Acceptance Model Dan Delone & Mclean Is Success Model, Terhadap Minat Pembelajaran E-Learning System Priambodo, Ganang Ramadhan; Aulia Fuad Rahman
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 2 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.2.72

Abstract

This study aims to analyze students at Brawijaya University's acceptance of e-learning using TAM (Technology Acceptance Model) and Delone & McLean. There are nine variables used namely self-efficacy, subjective norm, perceived ease of use, perceived usefulness, system quality, information quality, service quality, behavioral intention to use, and actual use with thirteen research hypotheses. There were 161 respondents in this study who were active students of Brawijaya. Data was obtained from the dissemination of questionnaires through Google Forms. Data analysis with Partial Least Square (PLS) method using PLS software.   The results of this study are: (1) subjective norm, self-efficacy, and perceived ease of use has a positive effect on intention; (2) Subjective norm have a positive effect on perceived ease of use; (3) subjective norm, self-efficacy, perceived ease of use, system quality, information quality, service quality did not have a positive effect on behavioral intention to use e-learning system; (4) perceived usefulness has a positive effect on behavioral intention to use e-learning system; (5) behavioral intention to use have a positive effect on actual use e-learning system.
The Effects of Income Smoothing, Earnings Persistence, Leverage, And Firm Size On Earnings Response Coefficient Fatin Husna Amalia; Aulia Fuad Rahman
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 1 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.1.484

Abstract

This research aims to prove the impacts of income smoothing, earnings persistence, leverage, and firm size on the earnings response coefficient among consumer non-cyclical companies listed on the Indonesia Stock Exchange during the 2020-2023 period. Using the purposive sampling technique, 46 companies were selected as the sample, resulting in 184 financial reports as the observation data. The results of the panel data regression lead to findings that earnings persistence and firm size positively influence the earnings response coefficient and that income smoothing and leverage do not impact the earnings response coefficient. These findings can be used by the companies as foundations for their effort to enhance transparency, earnings stability, and credibility in the market.  
The Effect Of Capital Intensity, Inventory Intensity, Multi-nationality, And Leverage On Tax Avoidance Practices Achmad Awaludin Agam Mudi Firmansyah; Rahman, Aulia Fuad
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 1 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.1.190

Abstract

Tax avoidance is a legal strategy for minimizing corporate income tax obligations by exploiting loopholes in tax regulations. This study examines the effect of capital intensity, inventory intensity, multinationality, and leverage on tax avoidance, which was proxied by the Long-Run Cash Effective Tax Rate (CETR). From a population of 125 consumer non-cyclical manufacturing companies listed on the Indonesia Stock Exchange during the 2018–2023 period, 54 were selected as the samples through purposive sampling. Multiple linear regression was applied to the panel data, processed using EViews 12. The T-test results indicated that capital intensity, inventory intensity, and leverage each had a positive effect on tax avoidance, while multinationality had no effect. Moreover, the F-test results showed that capital intensity, inventory intensity, multinationality, and leverage collectively influenced tax avoidance.
Determinants of Infrastructure Spending Efficiency in Indonesia: Data Envelopment Analysis (DEA) and Tobit Regression Approach Hartono, Sri; Rahman, Aulia Fuad; Tojibussabirin, Muhammad
Journal of World Science Vol. 2 No. 8 (2023): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v2i8.347

Abstract

This study aims to measure the efficiency value of the Ministry of PUPR's infrastructure development in each province in the 2020-2022 period and examine the influence of the determinants of efficiency through fiscal capacity, population, and area. The data used in this study uses secondary data, namely expenditure realization data in the PUPR Ministry's financial reports, Minister of Finance Regulations regarding regional fiscal capacity, and data on population and area according to the Central Bureau of Statistics. This study uses two stages of analysis; the first is to measure technical efficiency with the DEA approach through the assumption of input-oriented VRS (Variable Return to Scale), and the second is to analyze the determinants using the Tobit regression model. The study results show that the average infrastructure development efficiency score decreased over 2020-2022. Other results find that fiscal capacity has an effect on increasing the efficiency of infrastructure development, and population size and area have an effect on reducing the efficiency of infrastructure development.
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 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 Didied Poernawan Affandy Dila, Firda Rahma Dimas Emha Amir Fikri Anas Eko Ganis Sukoharsono Eko Ganis Sukoharsono Endang Mardiati Erdini Nugrahini Eria Latifalia Erzha Erwin Saraswati Erwin Saraswati Farah Zahira Azzahra Fatin Husna Amalia Fatmawati, Dian Surya Ayu Feryal Amima Widadi 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 Kurniansyah, Firdaus 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 Rizanda, Muhammad Rizka Fitriasari Rochman, Yusuf Fatkhur Roekhudin, Roekhudin Rohman, Mohammad Abidur Ronny Firmansyah Nirwana Rosalita Rachma Agusti Rusydi , Mohamad Khoiru Ryan El Zamzami Safira, Nina Dhani 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 Tsabita Atina Silmi Tuty Hajriati Unti Ludigdo Vivin Rachmaniawati Wardhani, Tarisma Septi Wardhani, Tarisma Septi Wihelmina Dea Kosasih Wuryan Andayani Yusifa Pascayanti Zaki Baridwan Zaki Baridwan Zaki Zaki Baridwan Zerra Restavia Finandra Hana