Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

3.057

P-Index

This Author published in this journals

All Journal EL-MUHASABA Jurnal Keuangan dan Perbankan JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak Jurnal Kajian Akuntansi Bisma: Jurnal Bisnis dan Manajemen International Journal of Social Science and Business EKUITAS (Jurnal Ekonomi dan Keuangan) Kumawula: Jurnal Pengabdian Kepada Masyarakat ASIAN JOURNAL OF ISLAMIC MANAGEMENT (AJIM) Wiga : Jurnal Penelitian Ilmu Ekonomi AJAD : Jurnal Pengabdian kepada Masyarakat Jurnal Abdi Panca Marga JRABA KEYNESIA : INTERNATIONAL JOURNAL OF ECONOMY AND BUSINESS IJABAH: Indonesian Journal of Sharia Economics Business and Halal Studies eJEBA

Agung Budi Sulistiyo

Fakultas Ekonomi Dan Bisnis, Universitas Jember

Author-ID : 391240

Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Physics Social Sciences Other

Published : 37 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3 4

The Effect of Intellectual Capital and Good Corporate Governance on Company Value Mediated by Competitive Advantage Selvia Roos Ana; Agung Budi Sulistiyo; Whedy Prasetyo
Journal of Accounting and Investment Vol 22, No 2: May 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This research aims to analyze the effect of intellectual capital and good corporate governance on company value by using competitive advantage as a mediation on companies listed on the Corporate Governance Perception Index from 2014 to 2018.Design/methodology/approach: This research used nine companies from the Corporate Governance Perception Index as a sample listed during the 2014-2018 period. The analysis methods of this research were Multiple Linear Regression and path analysis.Research findings: The research revealed that the company's competitive advantage could increase the company value but could not mediate company value. However, competitive advantage is inseparable from the role of intellectual capital and good corporate governance.Theoretical contribution/Originality: This study provides a theoretical contribution to determining company value using competitive advantage as mediation. Besides, this research confirms the resource-based theory that the company can win the competition by having a competitive advantage to increase company value. Hopefully, these findings can give a comprehensive picture for the company.Practitioner/Policy implication: The results of this study are expected to provide an overview to management and investors that intellectual capital has not been able to increase company value because intellectual capital is still a hidden value that has not been able to attract investors' attention to how beneficial intellectual capital is for the company. Besides, this study also showed that the implementation of Good Corporate Governance is not just a formality but must become an organizational culture to encourage increased company value.Research limitation/Implication: This study was only conducted on companies listed on the Corporate Governance Perception Index from 2014 to 2018. Therefore, the generalizability of this study is limited

Komitmen Profesi dan Komitmen Organisasi sebagai Variabel Intervening dalam Hubungan antara Etika Kerja Islami dan Sikap terhadap Perubahan Organisasi Agung Budi Sulistiyo
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 2 (2005): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i2.3584

Pengaruh Etika, Pendidikan, dan Pengalaman terhadap Kualitas Audit dengan Profesionalisme sebagai Variabel Intervening Nurul Alfiyah; Siti Maria Wardayati; Agung Budi Sulistiyo
Jurnal Ekonomi Akuntansi dan Manajemen Vol 17 No 1 (2018)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v17i1.2792

This study aims to examine and analyze the influence of ethics, education and experience to professionalism and to test and analyze the effect of ethics education, experience and professionalism of the quality audit at the office of the Inspectorate of Banyuwangi. Where the sampling technique using census method with auditors who have the certification criteria of functional positions auditor (JFA) and follow continuous professional education and training (continuing professional education) totaling 28 people. The results showed that ethics significant effect on audit quality. Then the second hypothesis education variable has no effect on audit quality, this indicates the second hypothesis is rejected. The third hypothesis is that experience does not significantly affect professionalism. Fourth hypothesis ethics significantly affect audit quality. Education not significant effect on audit quality, this indicates a fifth hypothesis is rejected. The sixth hypothesis experience significant effect on audit quality. And the results of the seventh hypothesis professionalism significant effect on audit quality. Keywords: ethics, education, experience, professionalism and quality of the audit.

MENTAL ACCOUNTING: MEMAKNAI KEBAHAGIAAN DARI SISI LAIN GAYA HIDUP MAHASISWA KOS Elsa Eldista; Agung Budi Sulistiyo; Nur Hisamuddin
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 17 No 2 (2019)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v17i2.15393

This study aims to understand and analyze in depth about the financial behavior of college students in terms of addressing mental accounting phenomena in daily life, as well as being framed with lifestyles that shape perceptions about the happiness of life subjectively. The research subjects in this study were college students in particular the Department of Accounting, University of Jember. Qualitative research with a phenomenological approach is used because researchers want to explore the phenomenon as a whole according to events in the field. Data analysis technique is done by collecting data from interviews, then calcifying based on themes and drawing conclusions. The results showed a mental accounting phenomenon in college students' daily lives related to financial decision making and the treatment of income sources. Besides that students have also applied mental accounting quite wisely, especially in terms of financial decision making. Keywords: college students, happiness, lifestyle, mental accounting

MEMAHAMI KONSEP KEMANUNGGALAN DALAM AKUNTANSI: KRITIK ATAS UPAYA MENDEKONSTRUKSI AKUNTANSI KONVENSIONAL MENUJU AKUNTANSI SYARIAH DALAM BINGKAI TASAWUF Agung Budi Sulistiyo
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 8 No 1 (2010)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v8i1.1219

Until now, have not many Shari’ah accounting researchers and thinkers who perform critical review of the various Shari’ah accounting concepts. This paper done in order to view critically one of Shari’ah accounting concepts, that is manunggaling kawulo gusti. This concepts is to symbolize or representate of the pairs of epistemology. This symbolizasion is not precise because of these two things have difference understanding. The pairs of epistemology to point out combinationfrom two differences characteristic, but have same level whereas manunggaling kawulo gusti need to united and disolved from these two differences characteristic and level. Because of that, in principle to describe reality of accountancy that holistic characteristic,we must give two characteristic like egoistic-altruistic, masculine-feminin, materialistic-spiritualistic etc in same level and isn’t disolved each other to or change one of other. Keywords: syari’ah accounting, pairs of epistemology, manunggaling kawulo gusti

Effect of Islamic corporate governance on customer trust: empirical study on Islamic bank Agung Budi Sulistiyo; Siti Maria Wardayati; Arif Hidayatullah; Shita Silvia Nahdia Riesky
Asian Journal of Islamic Management (AJIM) VOLUME 2 ISSUE 1, 2020
Publisher : Faculty of Business & Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ajim.vol2.iss1.art2

Purpose: This study aims to analyze the effect of Islamic corporate governance and shariah compliance on customer trust in Islamic bank.Methodology: The research method used is a quantitative method with random sampling technique. The data analysis technique used is descriptive statistics and multiple linear regression techniques to test the hypothesis.Findings: The results of the study show that (1) out of the five principles of GCG (transparency, accountability, responsibility, independency and fairness) only transparency has a positive effect on customer trust as indicated by a significance value of 0.047. (2) shariah compliance has a positive effect on customer trust, besides that shariah compliance is a very large indicator contributing to increase customer trust, indicated by a significance value of 0,000.Originality: As far as we are concerned, only a few publications examined the effect of Islamic corporate governance and shariah compliance on customer trust in Islamic bank.

ANTARA SENI BERPERANG ALA SUN TZU, AKUNTANSI DAN SUSTAINABILITAS ORGANISASI Agung Budi Sulistiyo
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 16 No 1 (2012)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Tujuan paper ini berupaya untuk merelasikan antara konsep berperang Sun Tzu, akuntansi dan sustainabilitas organisasi. Intisari konsep perang Sun Tzu adalah “menang tanpa bertempur” yang digunakan sebagai rerangka dan alat analisis dalam menjelaskan strategi yang dipakai paradigma non mainstream untuk “menantang” dominasi kaum positivis. Akuntansi dalam paper ini dimaknai sebagai kumpulan pemikiran dari individu dalam melihat realitas akuntansi, demikian pula dengan organisasi mencerminkan kelompok-kelompok pemikirnya yaitu kubu mainstream dan non mainstream. Hasil telaah menunjukkan bahwa paradigma non mainstream menggunakan “senjata kelembutan” yakni understanding, good criticizing, synergizing dan trully loving dalam mengembangkan kajian riset akuntansinya. Strategi ini tidak berupaya menyingkirkan atau bahkan membunuh paradigma mainstream. Mereka berupaya mengajak sang mainstream untuk bersama-sama mengembangkan disiplin akuntansi sesuai dengan paradigmanya sehingga terciptalah apa yang dinamakan sebagai keseimbangan paradigmatik. Keseimbangan paradigmatik ini dibutuhkan untuk menjaga sustainabilitas pemikiran akuntansi sehingga mampu membentuk peradaban akuntansi menjadi lebih baik.

MENGUNGKAP KOMPLEKSITAS MASALAH PADA KONSEP SUBSTANCE OVER FORM Agung Budi Sulistiyo
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 18 No 3 (2014)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Tujuan penelitian ini adalah untuk mengungkap adanya kompleksitas permasalahan yang bersifat mendasar dan substansial yang melekat pada konsep substance over form. Permasalahan ini terkait dengan ambiguitas makna yang terkandung dalam konsep tersebut, pertentangannya dengan konsep dan prinsip akuntansi yang lain (seperti kos historis, materialitas, dan manajemen laba) serta tanpa disadari adanya upaya pemitosan terhadap konsep substance over form. Pada sisi yang lain, konsep ini juga terjebak pada cara berpikir dikotomi dan hiperrealitas. Metode pembahasan menggunakan analisis kritis dengan dukungan kajian literatur. Hasil telaah menunjukkan bahwa kelemahan mendasar konsep substance over form ini dapat ditinjau pada tingkat penalaran filosofis, teoretis, dan empiris. Pada tataran praksis, penafsiran yang berbeda terhadap konsep ini dapat mendorong perilaku akuntan yang menyimpang dari kode etik dan standar kebenaran. Signifikansi penelitian ini diharapkan mampu memberi sumbangan yang positif dan konstruktif bagi para peneliti dan pengambil kebijakan standar akuntansi keuangan di Indonesia untuk mengkaji ulang konsep substance over form baik secara konsepsual maupun pada tataran implementasinya.

IMPLEMENTASI THE NEW FRAUD TRIANGLE MODEL DENGAN PERSPEKTIF SYARIAH DALAM MENDETEKSI PERILAKU FRAUD Agung Budi Sulistiyo; Riza Dewi Al Ardi; Ahmad Roziq
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 4 No 1 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Penelitian ini bertujuan untuk mengkaji secara mendalam bagaimana konsep the new fraud triangle model dengan perspektif syariah dapat digunakan untuk mendeteksi perilaku fraud pada bank syariah dengan pendekatan studi kasus. Penelitian ini dilakukan pada salah satu bank syariah di Jawa Timur. Melalui wawancara mendalam dengan pelaku fraud, atasan pelaku dan auditor internal serta didukung dengan hasil observasi di lapangan dan studi dokumentasi bukti fraud, penelitian ini berhasil mengungkap beberapa temuan yang penting. Temuan tersebut menunjukkan bahwa; (1) tindakan fraud yang dilakukan dikarenakan gaya hidup pelaku yang melebihi dari penghasilan yang diterima; (2) memanfaatkan posisi pekerjaan yang dimiliki untuk melakukan fraud; (3) tindakan fraud yang terjadi diakibatkan oleh adanya peluang yang dimiliki. (4) tindak kecurangan juga terjadi karena personal integrity yang tidak baik dari pelaku. Implikasi dari penelitian ini diharapkan dapat memberikan kontribusi untuk mengembangkan ilmu pengetahuan dan informasi tentang pentingnya manajemen pengelolaan resiko dan penguatan sistem pengendalian intern bagi Lembaga Keuangan Syariah (LKS) dalam upaya mengungkapkan fraud

CONSTRUCTION OF SHARIA GOOD CORPORATE GOVERNANCE MODEL AT BPRS BUMI RINJANI PROBOLINGGO INDONESIA Tatik Amani; Ahmad Roziq; Agung Budi Sulistiyo
International Journal of Social Science and Business Vol. 1 No. 2 (2017): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v1i2.10445

These research objectives are to compose of construction of sharia good corporate governance model at BPRS Bumi Rinjani Probolinggo. The study use case study approach with using methods of survey and exploratory. Techniques of data analysis use Miles & Huberman The result of the research shows that the written report of the implementation of governance in BPRS Bumi Rinjani Probolinggo has not been done yet. According to POJK No. 30 / POJK.05 / 2014 that the finance company is obliged to make a writing report, so we must make a sharia governance model and report in BPRS Bumi Rinjani. The elements were included in the governance model are to add two principles of governance: integrity and social awareness, so that governance becomes seven (out of five set by law and two elements was get in) that istransparency, accountability, responsibility, independency, fairness, integrity and social awareness. To support the effectiveness of Dekom's tasks are included elements of the establishment of Audit Committee, Risk Monitoring Committee and Remuneration Committee. In order to an implementation of good governance was good, it is implanted to the whole range for implementation of Shariah governance that all transactions and BPRS Bumi Rinjani operations do not contain usury, maysir and gharar.Keywords : Sharia, Compliance, Governance, Integrity, Social Awareness, BPRS

Co-Authors achmad achmad Adinda Putri, Frisca Teanna Adnan, Fahrobby Afkarina, R Miftah Ahmad Roziq Amani, Tatik Arif Hidayatullah Arif Hidayatullah Arina Aula Harfina Bayu Aprillianto Budi Santoso Bunga Maharani Dwi Budi Santoso Dyah Ayu Perwitasari Elsa Eldista Gusti Ayu Wulandari Ibanatuz Zuhro Siamu Mubarokah Imam Suroso Indah Purnamawati, Indah Khoirul Anam Lilis Yuliati Muhammad Miqdad N. Ari Subagio Novi Wulandari Widiyanti Novi Wulandari Widiyanti Nur Hisamuddin Nurul Alfiyah Oktaviansyah, Hendrik Tri Perwitasari, Dyah Ayu Putri, Imamatin Listya Rengga, Virgilia Carolina Ririn Irmadariyani Riza Dewi Al Ardi Rohmatul Faizah Roos Ana, Selvia Rudyanto, Tomy Septarina Prita Dania Sofianti Shita Silvia Nahdia Riesky Siti Maria Wardayati SUKMA ULI NUHA SUGIYONO Tatik Amani Wafa, Mochammad Ali Wasito Wasito Whedy Prasetyo Wildan Khisbullah Suhma Wildan Wiryawan, Adhipramana Khansa Yosefa Sayekti

Title

Found 37 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 37 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 37 Documents
Search