Article Per Year (5 Year)
p-Index From 2021 - 2026
3.323
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Akuntansi dan Bisnis Journal of Accounting and Investment EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Riset Akuntansi dan Keuangan JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Jurnal Manajemen Kesehatan Yayasan RS.Dr. Soetomo Journal of Health Policy and Management Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi The Indonesian Journal of Accounting Research Reviu Akuntansi dan Bisnis Indonesia Jurnal Kajian Akuntansi dan Auditing Prosiding Seminar Nasional Program Pengabdian Masyarakat Jurnal Akuntansi Keuangan dan Bisnis
Ietje Nazaruddin
Faculty Of Economics And Business, Universitas Muhammadiyah Yogyakarta, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Health Professions Medicine & Pharmacology Public Health Social Sciences Other

Published : 41 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 41 Documents
Search

 1   2   3   4   5 
Pengaruh Asimetri Informasi, Karakter Personal, Reputasi, Trust in Superior dan Mutual Monitoring terhadap Budgetary Slack Ietje Nazaruddin; Nurul Harsanti
Jurnal Kajian Akuntansi dan Auditing Vol. 16 No. 1 (2021): April 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (912.176 KB) | DOI: 10.37301/jkaa.v16i1.36

Abstract

This study aims to determine the effect of information asymmetry, personal character, reputation, trust in superiority and mutual monitoring of budgetary slack. The sample used was individuals working in the SKPD consisting of 1 City and 4 Regencies in the Special Region of Yogyakarta (DIY). This research uses purposive sampling. A total of 200 questionnaires were distributed and only 105 questionnaires could be processed. The process of data analysis in this study uses multiple regression analysis with the application of SPSS. The results showed that the information asymmetry variable had a positive and significant effect on budgetary slack, personal character, reputation and trust in superior had a negative and significant effect on budgetary slack. Keywords: Asymmetry Information, Personal Character, Reputation, Trust In Superior, Mutual Monitoring, Budgetary Slack
PENINGKATAN KETAHANAN UMKM DALAM MASA PANDEMI COVID 19 Ietje Nazaruddin; Fitri Wahyuni; Ilham Maulana Saud
Jurnal Pengabdian Pada Masyarakat MEMBANGUN NEGERI Vol 6 No 1 (2022): Jurnal Pengabdian Kepada Masyarakat Membangun Negeri
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/pkm.v6i1.2080

Abstract

Desa Jambon, Gemawang merupakan salah satu penghasil kopi di Kabupaten Temanggung. Potensi tersebut menarik minat UMKM untuk mengembangkan dengan mengolah hasil perkebunan kopi tersebut. Kondisi pandemi covid-19 saat ini menjadi hambatan bagi perkembangan UMKM karena berdampak pada penurunan pendapatan. Hasil observasi menunjukkan adanya keterbatasan metode pemasaran dan tata kelola yang kurang mendukung dalam menghadapi situasi pandemi. Tujuan pengabdian ini adalah meningkatkan kompetensi UMKM baik dari sisi tata kelola pembukuan maupun pemasaran digital. Metode yang digunakan diantaranya adalah pelatihan dan pendampingan pembukuan, serta meningkatkan kemampuan digital marketing UMKM dengan cara memberikan pelatihan dan pendampingan pembuatan blog, fotografi serta mengembangkan penggunaan media online baik instagram maupun marketplace. Pengabdian juga dilakukan untuk meningkatkan sinergi antara PKK dan UMKM dengan memberikan pendampingan kewirausahaan diantaranya kerajinan ecoprint dengan memanfaatkan hasil perkebunan kopi serta membangun kerjasama dengan UMKM. Pelatihan dan pendampingan dibantu dengan tim KKNIT 40 UMY. Hasil wawancara pada UMKM dan PKK menunjukkan mereka terbantu dengan program pengabdian dan mengharapkan adanya keberlanjutan program pengabdian. Hasil pengabdian ini diharapkan dapat meningkatkan ketahanan UMKM maupun mengembangkan potensi kewirausahaan ibu-ibu PKK, sehingga dapat meningkatkan pendapatan keluarga
Pengaruh Desentralisasi dan Karakteristik Informasi Sistem Akuntansi Manajemen terhadap Kinerja Manajerial Ietje Ietje Nazaruddin
The Indonesian Journal of Accounting Research Vol 1, No 2 (1998): JRAI May 1998
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.9

Abstract

This study examines the interactive effect of management accounting systems design and decentralization on managerial performance. Management accounting systems design was defined in term of perceived availability of characteristics of information, namely, broad scope, timeliness, aggregation and level of integration. Decentralization refers to the level autonomy delegated to the managers.Responses of 66 managers (production and marketing) were analyzed by using the regression models with two-way interaction. In addition, an analytical method of utilizing partial derivative to test the contingency relationship as advocated by Schoonhoven (1981) and Govindarajan (1986) was also used.The results provide support for the hypothesis that decentralization and information characteristics of management accounting systems have an interactive effect on managerial performance. More specifically, the results showed that decentralization significantly moderates the relationship between information characteristic management accounting systems and managerial performance. The greater the degree of decentralization, the stronger the effect of high degrees of sophisticated information characteristics on managerial performance. Keywords :     decentralization, management accounting systems, broad scope, timeliness, aggregation, integration and performance
The Effect of Ethical Leadership, Organizational Politics Perception, and Moral Courage on Internal Whistleblowing Ilham Maulana Saud; Nida Shintya Maulida; Ietje Nazaruddin
Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 1 (2022): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

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

Abstract

This study examines the effect of ethical leadership on internal whistleblowing through organizational politics perception as a mediating variable. In addition, this study also investigates the role of moral courage as a moderating variable. This study was conducted at the local government in Tabalong Regency, South Kalimantan Province, Indonesia. The sample selection used the purposive sampling method, and a total of 267 valid responses was obtained as samples. The data were collected employing the questionnaire survey method. The data were then processed utilizing SEM-PLS through the SmartPLS 3.0 application. The study results found that ethical leadership had a direct or indirect positive effect on internal whistleblowing. Meanwhile, moral courage was not proven to moderate the negative relationship between organizational politics perception and internal whistleblowing. This study also uncovered that organizational politics perception had a negative effect on internal whistleblowing.
Peran Intensitas Moral, Komitmen Profesional, Keseriusan Kecurangan dan Personal Cost pada Peningkatan Niat Whistleblowing Agrina Vina Rachmawati; Ietje Nazaruddin; Tiyas Puji Utami
Reviu Akuntansi dan Bisnis Indonesia Vol 6, No 2 (2022): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v6i2.15450

Abstract

Latar Belakang: Maraknya kasus kecurangan terjadi di sektor publik maupun sektor pemerintah di Indonesia. Kementerian X ini termasuk kementerian yang cukup riskan dalam hal kasus kecurangan seperti korupsi. Indonesia Corruption Watch atau biasa disebut dengan ICW sempat mengekspos data mengenai beberapa Pegawai Negeri Sipil (PNS) di Kementerian yang banyak tersandung kasus korupsi, Kementerian X ada di posisi ke-2. Tujuan: Penelitian ini bertujuan untuk menguji pengaruh Intensitas Moral, Komitmen Profesional, Tingkat Keseriusan Kecurangan, dan personal cost terhadap whistleblowing. Metode Penelitian: Penelitian mengunakan survei dengan menggunakan kuisioner dengan responden pegawai Kementerian X di Yogyakarta. Data yang diperoleh sebanyak 82 responden. Analisis data dilakukan dengan regresi linear berganda menggunakan SPSS ver.24.Hasil Penelitian: Berdasarkan hasil analisis data menunjukkan bahwa komitmen professional, tingkat keseriusan kecurangan, dan personal cost berpengaruh positif terhadap whistleblowing. Sementara itu, intensitas moral tidak berpengaruh terhadap whistleblowing.Keterbatasan Penelitian: Responden dalam penelitian ini terbatas pada pegawai di Kementerian X Se-Daerah Istimewa Yogyakarta.Keaslian/Kebaruan Penelitian: Penelitian ini memberikan pemahaman baru mengenai determinan whistleblowing di lingkungan sektor publik khusunya Kementerian yang terkaitan erat dengan nilai-nilai etika.
Relevance of Earnings Value, Book Value, and Operating Cash Flow in Manufacturing Companies in Indonesia Dwi Fitri Puspa; Ietje Nazaruddin; Resti Yulistia M; Arie Frinola Minovia
Journal of Accounting and Investment Vol 24, No 1: January 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (508.971 KB) | DOI: 10.18196/jai.v24i1.15903

Abstract

Research aims: This study examines the value relevance of accounting information consisting of earnings information, book values, and operating cash flows after Indonesia uses the full convergence of IFRS Financial Accounting Standards.Design/Methodology/Approach: The value relevance test was conducted using Ohlson's (1995) pricing model and Easton and Harris' (1991) return model. The valuation model test employed two regression equations, i.e., testing the relationship between earnings information and book value with stock prices and then testing the relationship between earnings information, book value, and cash flow with stock prices. In addition, the return model testing was performed to examine the relationship between earnings information and earnings changes with stock returns and the relationship between cash flow and cash flow changes with stock returns. The research sample was 105 manufacturing companies, with a research period from 2016 to 2019.Research findings: The test results with the pricing model approach revealed that earnings and cash flow had value relevance, while book value had no value relevance. This study’s results suggest that earnings and cash flow information are helpful for investors in making investment decisions. Moreover, the test results with the return model approach also uncovered those earnings, changes in earnings, and changes in operating cash flows had value relevance while operating cash flows, on the other hand, had no value relevance.Theoretical contribution/Originality: The utilized two models complement each other, and this study provides empirical evidence for standard setters who can renew beliefs about how much accounting information is reflected in stock prices in Indonesia, especially the manufacturing sector, after the full convergence of IFRS Financial Accounting Standards is applied.
THE MEDIATION ROLE OF INTERNAL CONTROL IMPLEMENTATION IN VILLAGE FINANCIAL ACCOUNTABILITY PERFORMANCE Ietje Nazaruddin; Nisa Nirmala; Siti Fatimah; Ifa Ratifah
JRAK Vol 15 No 1 (2023): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v15i1.6431

Abstract

This study aims to examine the role of internal control implementation as a mediating variable in the relationship between financial knowledge and public participation in the village's financial accountability performance. This research used a questionnaire. Then, the hypotheses were tested utilizing Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). The results showcased that the internal control implementation mediated the relationship between financial knowledge and public participation in the village's financial accountability performance. Further, this study provides practical implications for the government to increase the actualization of the internal control implementation in village financial management.
Pengaruh Moralitas Individu, Religiusitas dan Integritas Terhadap Persepsi Etis Mahasiswa Atas Perilaku Kecurangan Akuntansi Ietje Nazaruddin; Dony Aji Pangestu; Tiyas Puji Utami
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 2 (2023): Jurnal Riset Akuntansi dan Keuangan. Agustus 2023 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v11i2.50613

Abstract

Abstrak. Penelitian ini bertujuan untuk menguji secara empiris hubungan moralitas individu, religiusitas, dan integritas terhadap persepsi etis calon akuntan masa depan atas perilaku kecurangan akuntansi. Teknik pengambilan sampel menggunakan purposive sampling pada mahasiswa program sarjana akuntansi di lima besar universitas swasta berakreditasi A di Kota Yogyakrta. Kuesioner disebarkan melalui e-survey pada responden yang dituju. Data diperoleh sebanyak 139 responden. Analisis data menggunakan regresi linier berganda dengan bantuan program SPSS. Hasil yang didapat menyatakan bahwa mahasiswa yang memiliki moralitas individu, religiusitas, dan integritas akan memandangan tindakan kecurangan akuntansi merupakan tindakan tidak etis. Penelitian ini memberikan kontribusi pada literatur mengenai etika profesi akuntansi dan memberikan masukan pada civitas akademika mengenai peran penting pendidikan etika bagi mahasiswa sebagai calon akuntan masa depan.
Determinants of Financial Reporting Local Government Organization Transparency and Accountability as a Mediator Ietje Nazaruddin; Yustisia Melasari Rahmandani; Salsabila Putri Aryati Sibuea
Jurnal Ilmiah Akuntansi dan Bisnis Vol 18 No 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2023.v18.i02.p06

Abstract

This study examines the role of accountability as a mediating variable in understanding how internal control and external pressure influence financial reporting transparency. Data was sourced from a survey, garnering responses from 214 participants. The purposive sampling technique was adopted, focusing on responses from heads of finance departments, financial treasurers, and financial staff supporting local government organizations (OPD). For hypothesis testing, the study employed Structural Equation Modeling (SEM) grounded on the Partial Least Squares (PLS) approach. Results revealed that internal control significantly promotes financial reporting transparency in OPD, with accountability serving as a mediator. In contrast, external pressure alone is inadequate to guarantee the transparency and accountability of financial reports within local governments. Consequently, OPDs are advised to bolster their internal control and accountability mechanisms to enhance the trustworthiness of their financial statements. Keywords: internal control, external pressure, accountability, and financial reporting transparency
Leadership types and whistleblowing intention in public sector: the mediation role of justice Ilham Maulana Saud; Ietje Nazaruddin; Arif Wahyu Nur Kholid
Journal of Accounting and Investment Vol 24, No 3: September 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i3.19532

Abstract

Research aims: This study examines the effect of two leadership types, ethical leadership (EL) and servant leadership (SL), on whistleblowing intentions with three justice dimensions: distributive, interactional, and procedural, as mediators.Design/Methodology/Approach: This research involved local government organizations (LGO) employees in several regencies in Indonesia, including Purworejo, Sumbawa, Pelalawan Riau, the Special Region of Yogyakarta, and Surakarta. The hypotheses were tested using the SEM-PLS technique.Research findings: The results discovered that EL positively affected whistleblowing intention directly and through (mediated) procedural and interactional justice. Meanwhile, SL did not directly affect whistleblowing intention, yet it could affect it when mediated by procedural justice. Furthermore, distributive justice could not mediate the relationship between either SL or EL on whistleblowing.Theoretical contribution/Originality: The novelty of the research is to explore and comprehensively analyze how a leadership style can influence someone to do whistleblowing in the government sector by paying attention to the crucial role of the justice dimension. The results of this study provide valuable insights for the government to increase employee motivation in whistleblowing.Practitioner/Policy implication: Drawing from this insight, the leader of the LGOs must have the characteristic of EL since it can facilitate and motivate employees to blow the whistle when they find fraud in the organization. In addition, a leader with EL can create fairness in the organization. Thus, EL not only can affect employees to blow the whistle but also can raise the three-dimensionality of justice in the organization.Research limitation/Implication: The implementation of leadership, either SL or EL, in the context of the public sector, whose primary purpose is to enhance government accountability, particularly in emerging countries, is still lacking. Moreover, the process underlying how leadership affects whistleblowing still holds critical gaps, particularly issues related to leadership dynamics.
Co-Authors Afifah Hasna Agrina Vina Rachmawati Arie Frinola Minovia Arif Wahyu Nur Kholid Arif Wahyu Nur Kholid Arlina Dewi Barbara Gunawan Caesar Marga Putri Caesar Marga Putri, Caesar Marga Dony Aji Pangestu Dwi Fitri Puspa Erni Suryandari Erni Suryandari, Erni Evi Rahmawati Evi Rahmawati Evi Rahmawati Fathmaningrum, Erni Suryandari Firman Pribadi Firman Pribadi Fitri Wahyuni Fitri Wahyuni Gatot Ahmad Sirojudin Hafiez Sofyani Hafiez Sofyani Hafiez Sofyani Harjanti Widiastuti Harjanti Widiastuti Hasna, Afifah Henry Setyawan Susanto Henry Setyawan Susanto Ifa Ratifah Ilham Maulana Saud Ilham Maulana Saud Ilham Maulana Saud Ilham Maulana Saud Indah Yani Kholid, Arif Wahyu Nur Lilla Crebas Maulina, Baiq Farida Nadhiasari, Aulia Nida Shintya Maulida Nisa Nirmala Nugroho, Irfan Helmi Nurul Harsanti Rahmawati, Hapsari Diah Ratna Prasetyoningrum Evanauli, Ratna Prasetyoningrum Resti Yulistia Muslim Salsabila Putri Aryati Sibuea Siti Fatimah Sri Budhi Rezki Subhan Fajry Tiyas Puji Utami Tiyas Puji Utami Yani, Indah Yustisia Melasari Rahmandani Zahrosofi Ahmadah