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All Journal EL-MUHASABA Jurnal KALAM Analisis: Jurnal Studi Keislaman Teosofi: Jurnal Tasawuf dan Pemikiran Islam El Dinar Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Journal of the Indonesian Tropical Animal Agriculture Jurnal Ijtimaiyya Bina Al-Ummah Eksplorium : Buletin Pusat Pengembangan Bahan Galian Nuklir JABE (Journal of Accounting and Business Education) PROtek : Jurnal Ilmiah Teknik Elektro KOMUNIKA Animal Production : Indonesian Journal of Animal Production Management and Economics Journal (MEC-J) JMM (Jurnal Masyarakat Mandiri) JURNAL ILMIAH PETERNAKAN TERPADU Owner : Riset dan Jurnal Akuntansi Ta`Limuna : Jurnal Pendidikan Islam AT-TURAS: Jurnal Studi Keislaman Islamic Guidance and Counseling Journal Jurnal Bimbingan Konseling Jurnal Ilmu Dakwah Jurnal Riset Akuntansi Aksioma Turast: Jurnal Penelitian dan Pengabdian Prosiding Seminar Nasional Teknik Mesin Journal of Islamic Accounting and Finance Research Studi Akuntansi dan Keuangan Indonesia (SAKI) International Journal of Environmental, Sustainability, and Social Science International Journal of English and Applied Linguistics (IJEAL) Jurnal Pengabdian Kepada Masyarakat Bulletin of Science Education LENTERAL: Learning and Teaching Journal Journal Of Human And Education (JAHE) Journal of Management and Digital Business Akademika : Jurnal Pemikiran Islam Abdi Cendekia: Jurnal Pengabdian Masyarakat Al-Idarah : Jurnal Manajemen dan Bisnis Islam Journal Research of Social Science, Economics, and Management Jurnal Masyarakat Madani Indonesia ANGON: Journal of Animal Science and Technology Jurnal Kedokteran Hewan Enrichment: Journal of Multidisciplinary Research and Development Wahana Bina Pemerintahan Blantika : Multidisciplinary Journal IIJSE Mandalika Journal of Business and Management Studies Dedikasi : Jurnal Pengabdian Lentera JGEN : Jurnal Pengabdian Kepada Masyarakat EMPIRISMA: JURNAL PEMIKIRAN DAN KEBUDAYAAN ISLAM Jurnal Studi Islam dan Sosial Jurnal Pengabdian Kepada Masyarakat Eksplorium : Buletin Pusat Pengembangan Bahan Galian Nuklir Journal of Sustainable Livestock Jurnal Ilmiah Administrasi Publik
Rosidi Rosidi
Doctorate Program, Faculty of Animal Science, Gadjah Mada University, Jl. Fauna 3, Bulaksumur Yogyakarta 55281
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SEARCHING FOR A MORAL CHARACTER: THE GENESIS OF THE AUDITOR'S DUTY Budisusetyo, Sasongko; Subroto, Bambang; Rosidi, Rosidi; Solimun, Solimun
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 3 (2013): December 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i3.228

Abstract

Frequently, questions are asked to the accounting profession in the face of ethical dilemmas such as how auditors should behave. Many studies have shown moral character is important in ethical judgment, but there is very little explanation about the moral character of its own. This study aimed to test empirically the effect of individual personality factors, such as moral character variables comprising the dimensions of spirituality, idealism, moral courage, and perspective taking in the ethical judgment. Research data was obtained by distributing questionnaires to the auditor in Surabaya and Jakarta. Auditors' ethical decision-making is measured by making a story of ethical scenarios. Furthermore, the data were analyzed using software WarpPLS. This study shows importance of moral character in an auditor's ethical decision. This study shows that being an accountant is a choice being a noble human being and not a mere pursuit of economic benefits.
Political environment in the effect of the regional government financial performance on disclosure of financial information on website Hiola, Yustina; Rosidi, Rosidi; Mulawarman, Aji Dedi
Journal of Economics, Business, and Accountancy Ventura Vol. 19 No. 1 (2016): April - July 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i1.442

Abstract

This study aims to analyze the effect of financial performance of local governments towards the disclosure compliance of financial information on the website, as well as the political environment as a moderating variable for the effect of the financial performance of local governments towards disclosure compliance of financial infor-mation on the website. The study was conducted at the local government in Sulawesi with the sample consisting of 53 governments. The data were analyzed by partial least square (PLS). The results showed that good financial performance of local governments can encourage disclosure compliance of financial information on the website. This study also found that the political environment cannot moderate the effect of the financial performance towards the disclosure compliance of financial information on the website. This is due to the people who are interested more in paper-based reporting. The implication of this study was to encourage related re-search as well as encouraging local governments to use website as a media for finan-cial information reporting. Gorontalo district government is local government, which has excellent financial performance with complete disclosure of financial information on the website.
Strengthening Government Apparatus for the Success of Technology-Based Local Finance Information Systems (SIKD) Indriasari, Rahayu; Sudarma, Made; Rosidi, Rosidi; Mardiati, Endang; Khairin, Fibriyani Nur
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 2 (2017): August - November 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i2.1129

Abstract

Local financial management improvements needs to be realized for good governance. Regulation No. 17 of 2003 requires regional governments to better manage their finances through technology based Local Finance Information Systems (SIKD). In practice, it often causes behavioral problems because it leads to changes in the system in a short time by claiming to gain a better system that complies with the financial administration system in Indonesia. Thus, the government has to pay attention to their apparatus. This study tries to find out factors for strengthening the finance staff for implementing technology-based SIKD. It used a phenomenological approach and the data were collected through observation, in-depth interview, and document analysis. Informants in this study are those who directly involved in technology-based SIKD, finance staff, and policy makers. It shows that there are three important factors for the success of technology-based SIKD. Firstly, the staff’s commitment to self- integrity. Secondly, ethics and morality for staff’s building character, and thirdly, improve the government apparatus’ capacity. In conclusion, the government should be proactive in improving the human resources quality for implementing technology-based SIKD, through socialization or training. Results of this study suggest that regional government regulates human resource development for the successful implementation of technology-based SIKD.
Co-Authors . Supranoto A Halim A.A. Ketut Agung Cahyawan W Abdurrachman, Ahmad Fauzi Achdiar Redy Setiawan Afifah, Hasna Nur Agustinus Hantoro Djoko Rahardjo Ahmad Dahlan Aji Dedi Mulawarman Al-Akiti, Muhammad Ayman Ali Djamhuri Annisa Hidayati, Annisa Anwar Sutoyo Arifin, Adhyasta Izhar Resvara Arifin, Gilang Sakti Azizah, Hanan Fathinah Nur Bambang Purnomosidhi Bambang Subroto Blegur, Ronal Bondan S., Yohanes P. BUDI HARTOYO, BUDI Cahyanto, Ardian Dwi Cholil, Abdul Mun'im Diana Ambarwati Dina Marlina, Dina Djuni Farhan Dwiyanjono, Naufal Abyan Edy Purwanto Elly Tugiyanti Endang Lestari Endang Mardiati Endang Suswati Ernani Hadiyati Faiz, Achmad Zaky Fauzi, Andri Ahmad Fibriyani Nur Khairin Fiqih Amalia Fitri Yanti Gandhi, Aryo Ghifari, Raihan Gugus Irianto Gunadi Gunadi Hamzah, Mochamad Hassanee, Narong hendrawati, wiwik Heryadi, Heryadi Hidayat, Nu'man Hidayat, Nu'man - Hidayat, Nu’man Hiola, Yustina Hutagalung, Marlina Irene Ibnu Hari Sulistyawan Ibnu Harisulistyawan, Ibnu Imam Subekti Imam Suswoyo Iman Waskito Indah Susilowati Indriyani, Ninda Sindi Intan Lifinda Ayuning Putri Irwan Setiadi Ishak, Khodijah Ismaya Ismaya Ismoyowati Iwan Triyuwono Khalis, Yusuf Ryandi Krismiwati Muatip Krisno Septyan Kurniawan, Areza Kusuma, Selfia Anggraini Kusumawardana, Dhika Lilik Purwanti Lubis, Canra Lusfina, Lusfina Made Sudarma MEGAWATI, Fatmamia Putri Misbahul Munir Mochamad Sugiarto Mubasit Mubasit, Mubasit Mukmin, Hasan Musyafak, Najahan Nasuha, Ahmad Failasuf Nayla, Nela Nopryana, Rahmah Dwi Nugroho, Aras Prasetyo Nugroho, Ocvian Nur Mawarti, Nur NURUL HIDAYAH NURUL WAHYUNI Padma Adriana Pangestu, Avin Prahardhini, Dwi Prasetiyo, Oki Purba, Jamian Putri, Nindia Nur Arifiana Rabbani, Azhar Rahayu Indriasari Rahayu, Mintarsih Puji Rahim, Hainnuraqma Rahma, Tria Ramadhan, Riski Ria Anisatus Sholihah Risna Rogamelia Safitri, Nurdina Rhamdania Saiful Bakhri Samin Samin Saputra, Rangga Okta Saputro, Risky Styo Saputro, Tandi Sari, Yetma Sariandiyanti, Elzsa Sarif Maulana Sasongko Budisusetyo Selamat, Muhammad Isa SEPTY ANGGRAINY, SEPTY Sidiq Ruswanto Sigit Mugiyono Soegeng Herijanto Solimun, Solimun Sri Ilham Nasution Sri Murniasih Subandi Subandi Sugeng Mulyono Sukirno Sukirno Sulistianingtyas, Veronica Sultoni, Agus Sumar, Sumar Suslina Sutrisno, Sutrisno T Yuwanta T. Yuwanta Tambunan, Marlina T. E Taryo, Taryo Tri Sukmaningsih Umi Aisyah, Umi Umi Muawanah Unti Ludigdo Varyda, Vateen Nayla Nurul Wakhidati, Yusmi Nur Wardani, Pramita Sukma Warna, Hindalah Widiprana, Rengga Bayu Widiyanto, Guntur Winarto Eka Wahyudi, Winarto Eka Windratama, Fakhar Abdillah Wulandari, Dian Sulistyorini Wuryanto Pramono, Danan Yohanis Rura Yudi Iskandar, Yudi Yuli Yanti Yulianti, Vista YUSLI MARIADI Yuwono, Iskandar Zaki Baridwan ‘Aini, Aridha Nur