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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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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
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
PENGARUH PERSEPSI AUDITOR PEMERINTAH ATAS INDEPENDENSI, INTEGRITAS, DAN PROFESIONALISME TERHADAP KUALITAS HASIL PEMERIKSAAN Priyadinata, Laksandi Eko; Rahman, Aulia Fuad
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The Audit Report is a communication tool for financial statement‟susers on its suitability with general standard and criteria. In order to obtainUnqualified opinion, one entity (auditee) enables to do what it takes,including fraud if necessary. Using multiple regression analysis, this researchtests how the independency, integrity and professionalism affect to the quality ofAudit Report. The objects of the research are The Audit Board of The Republicof Indonesia, East Java Representatives.This research is an empirical research using purpose sampling to gainthe data. The respondents are auditors from The Audit Board of The Republic ofIndonesia, East Java Representatives. There are four variables in thisresearch, which are three independent of them (independence, integrity, andprofessionalism) and one dependent variable (Quality of Audit Report).It can be concluded from this research that government auditors perceptionof independency, integrity and professionalism significantly affect to the AuditReport’s quality. Determination coefficient value shows that independency,integrity, and professionalism, altogether affect dependent variable (audi tr epor t  qual i t y ) for 56,50%, while the  rest 43,50% are  affected  by otherfactors.Keywords: Independency, Integrity, Professionalism, and Quality of Audit Report.
The Impact of Working Capital Components Turnover Period Towards Market Value Ratio Aldivitto, Derrick; Rahman, Aulia Fuad
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Through efficient management of working capital components (cash, accounts receivable, inventory, and accounts payable), companies can increase the value of the company. The purpose of this study is to determine the impact of working capital components turnover period towards the price to book value (PBV). This study uses 42 samples from 14 companies within three periods. The variables of this study is the PBV as the dependent variable and as the independent variables are cash turnover period, accounts receivable turnover period, inventory turnover period and accounts payable turnover period. To analyze the phenomena, the multiple linear regression is used to examine the effect of independent variables on the dependent variable. The results of the study indicate that the turnover period of cash, accounts receivable and accounts payable have significant effect to PBV, while inventory turnover period does not have significant effect to PBV. Key Words: Price to book value (PBV), cash turnover period, accounts receivable turnover period, inventory turnover period, accounts payable turnover period.
ANALISIS METODE PERHITUNGAN ZAKAT PADA LEMBAGA BIMBINGAN BELAJAR MASTERPRIMA MALANG Rachmaniawati, Vivin; Rahman, Aulia Fuad
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Salah satu wujud dari penerapan syariat Islam dalam ekonomi diwujudkan dengan penerapan zakat sebagai bentuk tanggungjawab pada Allah S.W.T. Seiring dengan kemajuan zaman, berzakat tidak hanya dilakukan oleh individu tetapi juga oleh perusahaan.  Zakat secara harafiah dapat berarti pensucian, pertumbuhan , berkah. Saat ini mulai muncul peraturan- peraturan negara yang mengatur tentang pengelolaan zakat. Peraturan tentang pengelolaan zakat di Indonesia diatur dalam UU No.23 Tahun 2011 tentang pengelolaan zakat. Hanya saja dalam UU No. 23 Tahun 2011 ini belum dijelaskan secara rinci tentang pengelolaan zakat oleh badan yang membayar zakat. Sebagian besar peraturan yang dibuat hanya mengatur tentang pengelolaan dan distribusi zakat oleh amil. Kurangnya pengetahuan dari pihak perusahaan terkait dengan pembayaran zakat oleh perusahaan menyebabkan pihak perusahaan menjadi kesulitan untuk menentukan besarnya zakat yang harus dibayarkan perusahaan. Oleh sebab itu, informasi  terkait zakat perusahaan sangat dibutuhkan. Dari situlah kemudian muncul berbagai metode yang digagas untuk mempermudah perhitungan zakat oleh perusahaan. Penelitian ini membahas mengenai metode perhitungan zakat dengan menggunakan metode studi kasus yang dilakukan di Lembaga Bimbingan Masterprima Malang. Lembaga Bimbingan Masterprima Malang sendiri merupakan perusahaan jasa yg bergerak di bidang pendidikan yang berlokasi di Jl. Simpang Wilis Indah 19A Malang. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana Lembaga Bimbingan Masterprima Malang dalam menentukan metode perhitungan zakatnya. Data penelitian didapat dengan melakukan wawancara dengan owner perusahaan dan melakukan dokumentasi. Dari penelitian ini menunjukkan bahwa Lembaga Bimbingan Masterprima Malang melakukan zakat dengan dua metode yaitu dengan nilai tetap tiap bulan dan juga mengambil 2,5% dari omset kotor dalam satu tahun. Karena menggunakan dua metode perhitungan,tentu saja Lembaga Bimbingan Masterprima Malang masih perlu meninjau kembali terkait laporan keuangan dan kebijakan perusahaan yang saat ini digunakan. Agar lebih mudah, metode yang sebaiknya digunakan oleh Lembaga Bimbingan Masterprima Malang adalah metode yang berdasarkan pada laporan laba rugi perusahaan seperti yang digagas oleh Bank Muamalat Indonesia.Kata Kunci: Zakat perusahaan, Metode Perhitungan, Lembaga Bimbingan Belajar Masterprima Malang
The Role of Civic Society on e-Governance Adoption: Study on Village-owned Enterprise of Pangkah Wetan, Gresik Regency Didied Poernawan Affandy; Eko Ganis Sukoharsono; Aulia Fuad Rahman; Zaki Baridwan
Jurnal Ekonomi dan Studi Pembangunan Vol 17, No 1 (2025)
Publisher : Universitas Negeri Malang

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This paper aims to examine the role of civic society on e-governance adoption and to investigate factors that affect the performance of village-owned enterprise as well as the impact. This study is descriptive research using qualitative approach. Using in-depth interviews and direct observation to informants, the study maps some problems associated with the strategy of e-governance adoption on village-owned enterprise Pangkah Wetan.The case shows that the lack of civic society participation, which is typical across different organizations, does contribute to this problem. However, the main predicament lies with the fact that a good corporate governance principle is never explicitly prioritized in the organization’s information systems strategy. E-governance adoption should consider both technological innovation and organizational environment, including role of civic society. Neglecting one aspect poses the apparent danger that the implementation is unlikely to bring about benefit to the organization. This paper presents the case of a village-owned enterprise in adopting good corporate governance principles in developing rural economy. It is expected that this case will help substantiate an instance of good governance adoption in a village-owned enterprise and latecomer development, which might impact the operation and performance of a village-owned enterprise.
Corporate Governance, Profitability, Media Exposure, and Firm Value: the Mediation Role of Environmental Disclosure Kurniansyah, Firdaus; Saraswati, Erwin; Rahman, Aulia Fuad
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 8 No 1 (2021): June
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v8i1.20823

Abstract

This study aims to examine and analyze environmental disclosure's effect in mediating the relationship between corporate governance, profitability, and media exposure towards firm value. Total 135 samples of companies that have been listed on IDX in 2015 - 2019 were obtained and analyzed using multiple linear regression. This study showed that corporate governance and profitability increase firm value as investors tend to see corporate governance and profitability as a signal in determining investing decisions. Meanwhile, media exposure and environmental disclosure cannot increase firm value. This study also finds that corporate governance decreases ecological disclosure. Meanwhile, profitability and media exposure cannot increase firm value. Thus, this study also proves that corporate governance, profitability, and media exposure cannot increase firm value through environmental disclosure.
The Tax Morality on Tax Compliance: Government Image as The Moderator Variable Erdini Nugrahini; Ludigdo, Unti; Rahman, Aulia Fuad
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 2 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i2.44054

Abstract

Purpose: This study aims to investigate the influence of government image as a moderating variable on the relationship between tax morale towards tax compliance Methodology/approach: This study used a descriptive survey method on Small Medium Enterprises (SMEs) in East Java Province, Indonesia, which was distributed online. This research employed PLS-SEM to analyse data from 126 SMEs. Findings: The findings of this study revealed that the government's image strengthens the influence of tax morale on tax compliance and the tax morale have a significant positive relationship with tax compliance Practical implications: This study presents practical implications for the government to improve the government's image by improving the quality of public services, transparency in tax administration, integrity of tax officials, and effective and accountable public communication. Originality/value: The novelty of this study lies in the use of government image as a moderating variable, referring to attribution theory and social exchange theory as an explanation for the newest phenomenon.
Pengaruh Independensi, Objektivitas, dan Profesionalisme Terhadap Kualitas Audit Internal Pemerintah: Peran Moderasi Pengalaman Kerja Rizanda, Muhammad; Rahman, Aulia Fuad
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 3 No. 4 (2026): April
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v3i4.241

Abstract

Penelitian ini memiliki tujuan melakukan pengujian pengaruh independensi, objektivitas, dan profesionalisme terhadap kualitas audit internal pada auditor internal pemerintah dengan pengalaman kerja sebagai variabel moderasi. Penelitian dalam studi ini menggunakan auditor internal sejumlah 123 responden yang bekerja di Badan Pengawasan Keuangan dan Pembangunan (BPKP) pada tahun 2025 di seluruh Indonesia. Teknik pengambilan sampel menggunakan Purposive Quota Sampling berdasarkan pengalaman kerja yang dibagi menjadi 3 (tiga) strata rendah, sedang, dan tinggi. Pengambilan data menggunakan kuesioner elektronik/online dalam google form yang dibagikan kepda masing-masing responden. Analisis data yang digunakan menggunakan analisis moderated regresi SPSS Statistics 25. Hasil dari penelitan menunjukkan bahwa independensi tidak berpengaruh signifikan terhadap kualitas audit internal. Sedangkan, objektivitas dan profesionalisme berpengaruh positif secara signifikan terhadap kualitas audit internal. Namun, Pengalaman kerja tidak mampu memoderasi hubungan kepada masing-masing variabel independen yaitu independensi, objektivitas, dan profesionalisme terhadap kualitas audit internal.
Pelatihan Sistem Akuntansi untuk Meningkatkan Pemahaman Akuntansi bagi Guru Sekolah Menengah Kejuruan Yadika Bangil Pasuruan Aulia Fuad Rahman; Tsabita Atina Silmi
Jurnal Pemberdayaan Masyarakat Vol 11 No 1 (2026): Mei
Publisher : Direktorat Penelitian dan Pengabdian kepada Masyarakat (DPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jpm.v11i1.12661

Abstract

This Community Service Program was conducted to address the low level of accounting understanding among teachers at SMK Yadika Bangil, which affected the effectiveness of accounting instruction in the classroom. The main objective of this program was to enhance teachers’ competencies in understanding, organizing, and delivering accounting materials in a systematic, practical, and industry-relevant manner. The training methods included interactive lectures, group discussions, and simple case studies derived from real-world business accounting practices. The results of the program showed improvements in teachers’ understanding of basic accounting concepts, the stages of the accounting cycle, and the ability to prepare financial statements accurately. In addition, teachers were able to apply adjusting and reversing journal entries more precisely and relate the subject matter to actual industry practices. Teachers' active participation and enthusiasm throughout the sessions demonstrated the success of the applied training approach. This program is expected to improve the quality of accounting instruction and better prepare students to enter the workforce with stronger competence and professionalism.
Analysis Of Corporate Governance Mechanisms On Earnings Management In Indonesian Consumer Companies In 2018-2021 Safira, Nina Dhani; Rahman, Aulia Fuad
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 2 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.2.451

Abstract

The existence of information asymmetry and the tendency to achieve certain interests cause stakeholders to practice Earnings Management. This study aims to obtain empirical evidence regarding the effect of good corporate governance mechanisms represented by the audit committee, managerial ownership, and independent board of commissioners on earnings management practices. Earnings Management is measured using Discretionary Accruals using the performed-matched method developed by Kothari. The research sample consists of 47 consumption sub-sector companies or non-cyclical consumer companies on the Indonesia Stock Exchange (IDX) in 2018-2021. Hypothesis testing was carried out using multiple regression analysis. The results showed that the audit committee and independent board of commissioners had a negative effect on earnings management. Meanwhile, managerial ownership does not affect earnings management. Future researchers are expected to consider additional variables that have more influence on earnings management, extend the observation period, and use different measurement models. Abstrak Adanya asimetri informasi dan kecenderungan untuk meraih kepentingan tertentu menimbulkan para pemegang kepentingan melakukan praktik Earnings Management. Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh mekanisme good corporate governance yang diinterpresentasikan dengan komite audit, kepemilikan manajerial, dan dewan komisaris independen terhadap praktik earnings management. Earnings Management diukur dengan menggunakan Discretionary Accruals dengan metode performed-matched yang dikembangkan oleh Kothari. Sampel penelitian terdiri dari 47 perusahaan sub sektor konsumsi atau perusahaan consumer non-cyclical di Bursa Efek Indonesia (BEI) pada tahun 2018-2021. Pengujian hipotesis dilakukan menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa komite audit dan dewan komisaris independent berpengaruh negatif terhadap earnings management. Sementara, kepemilikan manajerial tidak berpengaruh terhadap earnings management. Peneliti selanjutnya diharapkan untuk mempertimbangkan variable tambahan yang lebih berpengaruh terhadap earnings management, memperpanjang periode pengamatan, serta menggunakan model pengukuran yang berbeda.
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