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All Journal IAES International Journal of Artificial Intelligence (IJ-AI) Jurnal Reviu Akuntansi dan Keuangan JURNAL ECONOMIA Jurnal Ilmiah Merpati (Menara Penelitian Akademika Teknologi Informasi) Jurnal Ergonomi Indonesia (The Indonesian Journal of Ergonomic) Jurnal SPEKTRUM Jurnal Pendidikan Teknologi dan Kejuruan EL-MUHASABA Bulletin of Electrical Engineering and Informatics Journal of Economics, Business, & Accountancy Ventura Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Wacana, Jurnal Sosial dan Humaniora TEMA (Jurnal Tera Ilmu Akuntansi) Jurnal Teknologi Informasi dan Ilmu Komputer Jurnal Ilmiah Administrasi Publik The International Journal of Accounting and Business Society Infestasi Register: Jurnal Ilmiah Teknologi Sistem Informasi JOIV : International Journal on Informatics Visualization Jurnal RESTI (Rekayasa Sistem dan Teknologi Informasi) INTENSIF: Jurnal Ilmiah Penelitian dan Penerapan Teknologi Sistem Informasi Jurnal Akuntansi Aktual JOURNAL OF APPLIED INFORMATICS AND COMPUTING SINTECH (Science and Information Technology) Journal International Journal of Social Science and Business Jurnal Nasional Pendidikan Teknik Informatika (JANAPATI) Journal of Computer Science and Informatics Engineering (J-Cosine) QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT EKUITAS (Jurnal Ekonomi dan Keuangan) IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam BALANCE: Economic, Business, Management and Accounting Journal Informatika Journal of Islamic Accounting and Finance Research Khazanah Sosial Jurnal Pengabdian kepada Masyarakat Nusantara International Journal of Engineering, Science and Information Technology Jurnal Ilmiah Wahana Pendidikan Journal of International Conference Proceedings Journal of Research Applications in Community Services Samvada: Jurnal Riset Komunikasi, Media, dan Public Relation Bulletin of Social Informatics Theory and Application Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Scientific Journal of Informatics Mikailalsys Journal of Advanced Engineering International Jurnal Ilmiah Akuntansi dan Bisnis Open Access DRIVERset

Made Sudarma

Brawijaya University

Author-ID : 437285

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Transportation Other

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HISTORISITAS FILOSOFIS KONSEP PEMAJAKAN DIVIDEN PADA UNDANG-UNDANG CIPTA KERJA Made Sudarma; I Nyoman Darmayasa
Jurnal Akuntansi Multiparadigma Vol 12, No 2 (2021): Jurnal Akuntansi Multiparadigma (Agustus 2021 - Desember 2021)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.2.18

Abstrak - Historisitas Filosofis Konsep Pemajakan Dividen Pada Undang-Undang Cipta Kerja Tujuan Utama - Penelitian ini bertujuan untuk menelusuri historisitas filosofis konsep pemajakan dividen pada undang-undang cipta kerja.Metode - Historisitas merupakan metode penelusuran filosofis yang komprehensif terhadap konsep pemajakan dividen dari naskah akademis hingga perilaku wajib pajak. Penggalian data dilakukan dengan mewawancarai peneliti dan akademisi perpajakan.Temuan Utama – Hasil penelusuran historisitas memberikan gambaran adanya lompatan perubahan konsep pemajakan dividen dari classical system menuju one-tier system. Pergeseran kebijakan pemajakan dividen belum dilengkapi dengan naskah akademis yang komprehensif. Konsep pemajakan dividen pada undang-undang cipta kerja tidak serta merta menghilangkan praktik akuntansi kreatif.Implikasi Teori dan Kebijakan – Loncatan konsep pemungutan pajak dividen berimplikasi pada aspek psikologis perilaku kreatif wajib pajak. Pengawasan praktik akuntansi kreatif wajib pajak diperlukan melalui kebijakan yang humanis.Kebaruan Penelitian – Penelusuran historisitas konsep pemajakan dividen pada undang-undang cipta kerja merupakan kebaruan pada penelitian ini. Abstract - Historical Philosophical of Dividend Taxation Concept in Job Creation ActMain Purpose - This research aims to explore the philosophical historicity of dividend taxation in the job creation act.Method - Historically is a comprehensive philosophical method of tracing dividend taxation. The data is obtained by interviewing tax researchers and academics.Main Findings - The results of historicity tracing provide an overview of the change in the concept of dividend taxation from the classical system to the one-tier system. A comprehensive academic text has not accompanied the shift in dividend taxation policy. The dividend taxation concept in the job creation act does not automatically avoid creative accounting practice. Theory and Practical Implications - The leap of the concept of dividend tax collection has implications for the psychological aspects of the taxpayer's creative behavior. It is necessary to supervise the taxpayer's creative accounting practices through humanist policies.Novelty - Tracing the historicity of dividend taxation in the job creation act is a novelty in this research.

PENGARUH PENGALAMAN AUDITOR TERHADAP ETHICAL JUDGEMENT Nujmatul Laily; Bambang Subroto; Made Sudarma
Jurnal Akuntansi Multiparadigma Vol 2, No 3 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

ABSTRACT: The Effect of Auditor’s Experience on Ethical Judgement. This research examines the effect of auditor’s experience on ethical judgement with auditor’s knowledge and professional commitment as intervening variable. By 82 public accountants were taken as samples.Data collection is done by mail survey and is empirically examined by using path analysis.The results shows that auditor’s experience has direct effect on ethical judgment but it has negative effect with auditor’s knowledge becomes an intervening variable. Auditor’s experience has direct effect on auditor’s knowledge and professional commitment. This study finds no relationship between professional commitment and ethical judgement. The finding of research concludes that experience and knowledge are determinants of ethical judgement. ABSTRAK: Pengaruh Pengalaman Auditor Terhadap Ethical Judgement. Penelitian ini bertujuan untuk menguji pengaruh pengalaman auditor terhadap ethical judgement dengan pengetahuan auditor dan komitmen professional sebagai variable intervening. Sampel riset ini adalah 82 kantor akuntan publik. Pengumpulan data dilakukan melalui mail survey dan pengujiannya menggunakan analisis jalur. Hasil penelitian menunjukkan bahwa pengalaman auditor berpengaruh langsung terhadap ethical judgement namun berpengaruh negative saat pengetahuan auditor menjadi variable intervening. Selain itu, pengalaman auditor berpengaruh langsung terhadap pengetahuan auditor dan komitmen professional. Penelitian ini tidak menemukan hubungan antara komitmen professional dan ethical judgement. Secara keseluruhan, penelitian ini menyimpulkan bahwa pengalaman dan pengetahuan auditor merupakan determinan ethical judgement.

STUDI FENOMENOLOGI AKUNTABILITAS NON GOVERNMENTAL ORGANIZATION Ali Fikri; Made Sudarma; Eko Ganis Sukoharsono; Bambang Purnomosidhi
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

The purpose of this study is to investigate the phenomenon of accountability in non-governmental organizations (NGOs). It seeks to understand accountability practices in NGOs and the conditions that sustain those processes and practices. NGOs have become important institutions in world affairs because many criticisms and problems associated with this sector. The research executes phenomenology as the methodology for the inquiry. Fieldwork was undertaken in WWF organization. The results indicate that public requires behavioral accountability, rather than reporting.

PENGUNGKAPAN PRO FORMA DAN KEPUTUSAN INVESTOR: UJI EMPIRIS TEORI SIGNALING DAN TEORI PASAR EFISIEN DI BURSA EFEK INDONESIA (BEI) Yohanis Rura; Bambang Subroto; Made Sudarma; Rosidi Rosidi
Jurnal Akuntansi Multiparadigma Vol 2, No 2 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Pro Forma Disclosures And Investor Decision: Signaling Theory Empirical Test and Efficient Market Theory In Indonesia Stock Exchange (BEI).The objective of research is to examine the signaling theory and efficient market theory whether the “quality” firms marketed their firm using pro forma disclosure and not mislead the investors. The pro forma disclosure of inside information is made to remote the investors from the effect of adverse selection.The research approach is quantitative with multiple regression analysis. Research sample includes 113 firm years from 2001 to 2008. The hypothesis test indicates the mixed result. The finding of research does not support the signaling theory that the “quality” firms give a signal to market through pro forma disclosure. Other important finding shows that the simultaneous test empower the efficient market theory by confirming that the market response to the day when the information is published. Pengungkapan Pro Forma Dan Keputusan Investor: Uji Empiris Teori Signaling Dan Teori Pasar Efisien Di Bursa Efek Indonesia (BEI).Penelitian ini bertujuan untuk menguji signaling theory and efficient market theory apakah “kualitas” perusahaan dalam memasarkan diri menggunakan pengungkapan pro formadan tidak menyesatkan investor. Pengungkapan pro forma atasinside information dibuat untukmencegah investor dari efek adverse selection. Penelitian ini menggunakan pendekatan kuantitatif dengan alat uji multiple regression analysis.Sampel penelitian terdiri dari 113 perusahaan dalam kurun waktu 2001 hingga 2008.Hasil uji hipotesis menunjukkan mixed result. Temuannya tidak mendukung signaling theoryyang menyatakan bahwa “kualitas” perusahaan memberikan sinyal kepada pasar melalui pengungkapan pro forma.Temuan lainnya mengatakan bahwa teori pasar efisien terkonfirmasi pada respon pasar pada hari di mana informasi dipublikasikan.

PARADIGMA PENELITIAN AKUNTANSI DAN KEUANGAN Made Sudarma
Jurnal Akuntansi Multiparadigma Vol 1, No 1 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

This article proposes explores the paradigms that could be used in accounting and financial researches. There are other paradigms beside the positivism, which is the dominating and most currently used paradigm. This article argues that other paradigms, such as post positivism offers a new way of conducting research. It must be noted that each paradigm has its advantages. Quantitative method could be employed in when data is observable and measurable, and when a researcher is testing hypotheses or trying to make generalization. Qualitative method, on the other hand, is more useful when social situation is complex, dynamics and when a researcher decides to understand the situation deeper or to build a new theory.

A CRITICAL PERSPECTIVE TOWARDS AGENCY THEORY Kartika Putri Kumalasari; Made Sudarma
Jurnal Akuntansi Multiparadigma Vol 4, No 2 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Sebuah Perspektif Kritis terhadap Agency Theory. Tujuan dari penelitian ini adalah menjelaskan sifat, fungsi, peran dan kritik terhadap teori keagenan. Metode kualitatif digunakan dalam penelitian ini. Keagenan didefinisikan sebagai proses di mana aktor secara rasional melakukan dengan intensi, rencana dan manajemen yang efektif untuk mencapai tujuan tertentu. Selain itu, teori keagenan mendiskusikan masalah ketika ada perbedaan antara kepentingan dan tujuan individu dengan orang lain. Jika pemilik memperoleh kuasa yang tinggi dan kemampuan untuk memerintah agen mereka, maka agen harus melaksanakan kegiatan berdasarkan kepentingan pemilik untuk memaksimalkan kekayaan mereka sendiri.Abstract: A Critical Perspective towards Agency Theory. The aim of this research is explaining the nature, function, role and critics towards agency theory. Qualitative method was employed in this research. Agency is defined as a process of rational actors to conduct intentionally an effective plan and management to achieve specific goal. In addition, the agency theory discusses problem when there is a discrepancy between interests and goals of individual with others. If the principal gains high power and capability to order their agents, then agents must conduct activities based on the principals’ interest to maximize their own wealth.

Co-Authors -, rosidi . Rosidi Agus Aan Jiwa Permana Ahmad Sulton Aji Dedi Mulawarman Akhmad Thoha Akhmad Thoha Ali Djamhuri Alrasyid, Roby Amirul Anak Agung Gede Sugianthara Anak Agung Istri Pradnyarani Dewi Anak Agung Kompiang Oka Sudana Ariawan Ariawan Arif, Ariobimo Arifin Sabeni Artawan, Komang Nova Arya Ramadhan, Fauzul Astriyana Putri, Wahyu Astutik, Dian Atim Djazuli Aulia Fuad Rahman Aulia Rahma Yani Aulia, Faraz Muhammad Ayu Dwi Giriantari , Ida Bambang Purnomosidhi Bambang Purnomosidhi Bambang Subroto Bayu Tri Mukti Mukti Brahmananda, A.A. Ngurah Agung Satria Budi Dharma Prabhawa, I Dewa Gede Darmawan, I Gede Hadi Darmayasa, Ngakan Nyoman Dea Novim Kartikasari Desak Ketut Sintaasih Dewa Made Wiharta Dewi, Anak Agung Istri Pradnyarani Dian Astutik, Ni Putu Dima Nurfitri Apriani Djumahir - Djumahir Djumahir Djumahir Djumahir Djumilah Zain Djumilah Zain Duman Care Khrisne Dyatri Utami Arina Absari Eka Afnan Troena Eko Ganis Sukoharsono Eko Purwanto Eliwa, Yasser Endang Mardiati Erfan Muhammad, Erfan Eria Latifalia Erzha Erwi ani Erwin Saraswati Faridzky, Fadel Fibriyani Nur Khairin Ghozali Maski Grahita Chandrarin Gugus Irianto I Gede Riana I Gede Totok Suryawan I Gede Yudi Primanta I ketut Gede Darma Putra I Ketut Gede Darma Putra I Made Arsa Suyadnya I Made Oka Widyantara I Made Sukarsa I Nyoman Darmayasa I Nyoman Gunantara I P G. Adiatmika I Putu Agus Eka Darma Udayana, I Putu Agus Eka I Wayan Shandyasa I Wayan Sutama I Wayan Wirata Ida Ayu Dwi Giriantari Ida Bagus A. Swamardika IDA BAGUS GDE PRANATAYANA Iwan Triyuwono Jaya, Sandy Mahendra Jayantari, Made Widya Jo, Minho Juli Sulaksono Kardiyasa, Komang Agus Putra Karina Astria Pardede Kartika Putri Kumalasari Kartika Putri Kumalasari Ketut Gede Darma Putra, I Komang Ayu Triana Indah Kusuma Ratnawati Lestari, Ni Putu Nila Lie Jasa Lilik Purwanti Lituhayu Van Tama, Steffi Londong Allo, Michael Tanduk Langi Lukito Fauji M Achsin M. Ali Fikri M.S. Idrus M.S. Idrus Mahaputra, IGAM Yoga Maharani, I Gusti Ayu Angelica Tara Phoebe Manuaba, Ida Bagus Gede Maria Yanida Maria Yanida Martadinata, Sudrajat Minho Jo Mirna Amirya Moh. Hidayat Koniyo Muhammad Fuad Muhammad Yusda Asmorokondi Muzhaffar, Raihan Faishal Ni Wayan Sri Ariyani Nila Trisna Syanthi Nilasari, Ni Ketut Novia Noval Adib Nujmatul Laily Nunut Asihanna, Ester Palaguna, I Nyoman Terang Trimakna Panangian, Arden Ashido Gabe Pancawati, Ni Luh Putu Anom Pangestu, Suciati Hanung Pawana P., I Gusti Ngurah Agung Pinandhito, Samuel Hamonangan Prabawa, I Nyoman Angga Prahayuningtyas, Dita Rizky Premana Putra, I Gede Bagus Prima Wulandari, Putu Purnawan, I Putu Abdi Putra Sentana, Kadek Wibawa Putra, I Wayan Sri Atma Putri Harziani Putri, Ayu Kemala Putu Prima Wulandari Rahayu Indriasari Rahayu, Ni Luh Widi Rahmat Zuhdi Rinaldi Yonnia Firmansyah Roekhudin, Roekhudin Rosidi Rosidi Rukmi Sari Hartati Saraswati, Ni Wayan Sumartini Satria Paramartha, Putu Bagus Sindu, I Gede Partha Siregar, Mercy Irene Christine Solimun - Somiartha, Putu Sri Muljaningsih Stefanus Dwiputra, SE Stefanus SE Dwiputra Steffi Lituhayu Van Tama Sujono - Sukendri, Nengah Surachman . Surachman . Surmayanti, Reni Susanto, Dwi Setiawan Sutrisno - Swarmardika , Ida Bagus Alit Swarmardika Tama, Steffi Lituhayu Van Tona Aurora Lubis Trismia Indriyani, Ni Putu Triwayuni, I Gusti Ayu Ubud Salim Ubud Salim Umar Nimran Unti Ludigdo Unti Ludigdo Wicaksana, Putu Aryasuta Widari, Ni Nyoman Satya Wijaya Kusuma Yasa, Kadek Wijaya, I Gusti Kade Harta Kesuma Wijayakusuma, I Gusti Ngurah Lanang Wiradharma, Gde Wisnu Wuryan Andayani Yeney Widia P Yeney Widya Prihatiningtias Yogiswara, Yoni Yohanis Rura Yohanis Rura Yudhistira Bayu Perkasa Yuliansyah, Alfian Fahrul Zaki Baridwan Zefanya Nadya Putri

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