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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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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.
Pelatihan Untuk Meningkatkan Kualitas Pembelajaran Akuntansi Guru dan Santri Pondok Pesantren Salafiyah Sa’idiyah Rahman, Aulia Fuad; Achmad, Komarudin; Naufal, Mohammad; Rohman, Mohammad Abidur; Maron, Alif Rayhan; Juliansyah, Mukhammad Arby; Rahmadita, Ivony
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 1.1 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) SPECIAL ISSUE
Publisher : Lembaga Dongan Dosen

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

Abstract

Pondok Pesantren Salafiyah Sa’idiyah Bangkalan Madura melakukan beberapa upaya dalam menghadapi tantangan meningkatkan pemahaman dan penerapan akuntansi di kalangan santri dan guru. Permasalahan utama terletak pada rendahnya pemahaman dasar akuntansi kalangan santri dan kekurangan guru yang memiliki kompetensi dalam mengajar subjek ini, yang mengakibatkan kesulitan dalam pencatatan transaksi keuangan yang akurat dan analisis keuangan yang mendalam untuk pesantren. Sebagai respons, pondok pesantren ini mengadakan pelatihan akuntansi yang bertujuan untuk meningkatkan kualitas pembelajaran dan pemahaman akuntansi. Akuntansi merupakan bahasa universal dalam dunia bisnis yang memberikan pemahaman mendalam tentang pengelolaan keuangan. Akuntansi mengajarkan santri untuk mencatat, mengukur, dan melaporkan transaksi keuangan secara sistematis. Dengan mempelajari akuntansi, santri akan mampu untuk mempersiapkan diri untuk karir di bidang keuangan. Pelatihan ini dilakukan melalui metode ceramah yang terstruktur, memperkenalkan prinsip dasar akuntansi, jenis-jenis akun, pencatatan transaksi, dan penyusunan laporan keuangan sederhana kepada para peserta. Hasil dari kegiatan ini mencakup peningkatan pemahaman para peserta terhadap akuntansi dasar dan kemampuan mereka dalam menerapkan konsep-konsep akuntansi dalam kehidupan sehari-hari serta dalam pengelolaan keuangan pesantren. Dengan demikian, diharapkan pelatihan ini tidak hanya meningkatkan minat belajar santri untuk melanjutkan pendidikan ke jenjang yang lebih tinggi, tetapi juga meningkatkan kualitas pengelolaan keuangan dan pertumbuhan lembaga pesantren secara keseluruhan di era globalisasi pendidikan saat ini.
The Effect of Corporate Social Responsibility (CSR) Disclosure and Firm Size on Earnings Management Nggebu, Carolline Mathilda; Rahman, Aulia Fuad
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 3 (2023): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i3.2275

Abstract

A company’s profit is usually presented on an accrual basis. However, this accrual basis provides flexibility for management to choose the accounting methods used. There are many examples of earnings management practices in Indonesia. Corporate social responsibility (CSR) can be one way to overcome earnings management even whem firm size partialy has a positive impact on earnings management. The study aims to quantitatively analyze the impact of corporate social responsibility disclosure and company size on the revenue management of Indonesian Stock Exchange-listed banking companies from 2019 to 2021. This study uses literature research and documents to collect secondary data from annual corporate reports published on the official website of the Indonesia Stock Exchange. This population consists of 47 emitters, from which he selects 29 samples of his emitters using targeted sampling methods according to characteristics determined by researchers. Descriptive statistical analysis and regression results for panel data indicate that corporate social responsibility is not a determinant of revenue management, but firm size.
Analysis of behavioral intention on ABC system adoption: Model of information systems technology and success acceptance Nensi Veni Indipenrian, Baiq; Subroto, Bambang; Fuad Rahman, Aulia
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 3 (2015): December 2015 - March 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i3.510

Abstract

This study aims to examine the effect of individual behavioral change on the adoption of activity- based costing (ABC) system and its usage, using Unified Theory of Accep-tance and Use of Technology (UTAUT) and Information System Success Model. The sample involves 78 respondents who have positions as financial manager, controller manager, accounting manager, and production manager in mid-sized manufacturing companies in East java. The data were collected by survey method. This study used a Partial Least Square (PLS) as the data analysis method. It was found that not all of the main UTAUT models were supported, because performance expectancy and effort expectancy have no effect on behavioral intention and use behavior to adopt ABC system. Whereas, social factors, information quality and facilitating conditions had a positive effect on behavioral intention and use behavior to adopt ABC system. The different results of this study with several previous studies are probably caused by the differences in the context of system, culture and characteristics of the sample. The implication of this study is not only to propose a theoretical framework for researches in future, but also useful for companies to optimize the use of ABC system that should be supported by top level and mid-level management and the readiness of the individu-als to accept the adoption of the ABC system.
The Effect of Financial Constraints and Political Connections on Tax Aggressiveness with ESG Disclosure as a Moderating Variable Hajriati, Tuty; Rahman, Aulia Fuad; Rusydi , Mohamad Khoiru
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i2.823

Abstract

This study investigated the effect of financial constraints and political connections on tax aggressiveness. Additionally, ESG disclosure was used as a moderating variable to examine the impact of financial constraints and political connections on tax aggressiveness. Quantitative research uses secondary data. Data was collected from company reports, annual reports, and sustainability reports. The data was analyzed using hypothesis tests. The results of this study demonstrated that financial constraints and political connections positively influenced tax aggressiveness. Furthermore, this study revealed that ESG disclosure could weaken the positive influence of financial constraints on tax aggressiveness. In addition, ESG disclosure did not moderate the influence of political connections on tax aggressiveness. The tax authority can improve PMK No. 22/PMK.03/2020, about procedures for implementing transfer price agreements in unique company relationships by considering ESG disclosure to prevent an increase in tax aggressiveness. This study adds ESG disclosure to classify the inconsistency of previous research (Adela et al., 2023; Solikin & Slamet, 2022; Octaviani & Sofie, 2018), which are thought to have a combined influence on the financial constraints and political connections on tax aggressiveness.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Hana, Zerra Restavia Finandra; Rahman, Aulia Fuad
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

This research aims to determine the effect CSR activities disclosure on financial performance in the telecommunication companies listed on the Indonesia Stock Exchange. This research uses the Corporate Social Disclosure Index (CSDI) as a measure for determining the CSR activity, based on the indicators of the Global Reporting Initiatives (GRI). The samples used in this study are 5 telecommunication companies listed in Indonesia Stock Exchange during the period 2007 to 2012. Data were analyzed using multiple linear regression analysis techniques. These results indicate that the CSR disclosure variable had no effect on financial performance. But these results indicate that the CSR disclosure variable had effect on stock returns.   Keywords: Corporate Social Responsibility (CSR), financial performance, stock returns, telecommunication companies.
PENGARUH GOOD CORPORATE GOVERNANCE, PERTUMBUHAN PENJUALAN, DAN PERTUMBUHAN TOTAL ASET TERHADAP NILAI PERUSAHAAN Hermansyah, Ade Raya; Rahman, Aulia Fuad
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh mekanisme good corporate governance yaitu kepemilikan manajerial, kepemilikan institusional, proporsi dewan komisaris independen, komite audit, serta pertumbuhan penjualan, dan pertumbuhan total aset terhadap nilai perusahaan pada perusahaan manufaktur yang listing di Bursa Efek Indonesia. Metode pengambilan sampel yang digunakan adalah metode purposive sampling dengan dasar pemilihan sampel adalah perusahaan yang selama periode observasi (2009-2011) menerapkan prinsip good corporate governance. Berdasarkan kategori yang ditentukan, sampel yang digunakan dalam penelitian ini berjumlah 24 perusahaan yang memenuhi kriteria. Hasil pengujian Uji-t menunjukan bahwa variabel kepemilikan manajerial, kepemilikan institusional, proporsi dewan komisaris independen, komite audit, pertumbuhan penjualan, pertumbuhan total aset tidak berpengaruh secara parsial terhadap nilai perusahaan.   Kata Kunci : Good Corporate Governance, Kepemilikan Manajerial, Kepemilikan Institusional, Proporsi Dewan Komisaris Independen, Komite Audit, Pertumbuhan Penjualan, Pertumbuhan Total Aset, Harga Saham, Nilai Perusahaan.
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