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All Journal IPTEK Journal of Proceedings Series Journal of Economics, Business, & Accountancy Ventura Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen INFO ARTHA LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Assets: Jurnal Akuntansi dan Pendidikan Jurnal Pengabdian kepada Masyarakat Nusantara Journal Of World Science Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Mohamad Khoiru Rusydi
Department Of Accounting, Universitas Brawijaya, Malang
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALISIS TENTANG KEBIJAKAN PEMUNGUTAN PAJAK PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 TERHADAP USNAHA MIKRO, KECIL, DAN MENGANGAH (UMKM) DITINJAU DARI ASAS-ASAS PEMUNGUTAN PAJAK Annisa Ulul Azmiya; Mohamad Khoiru Rusydi
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.375 KB)

Abstract

Indonesia is developing country with the main source for funding comes from tax revenue. The Government Regulation No. 46 Year 2013 was published to maximize national income derived from tax revenue. Many pros and cons when this Government Regulation was published. Based on that, the author conducted this study to analyze the taxation policy on Government Regulation No.46 Year 2013 toward business owners or Small Medium Enterprises (SMEs) whether in accordance with the taxation principles. The taxation principles used on this study consists of the revenue productivity principles, equity principles (horizontal and vertical), and ease of administration principles (certainty, convenience, efficiency, and simplicity). The research approach used on this study were qualitative and descriptive while the data were primary and secondary. Based on the research result, it is known that the taxation policy fulfill revenue productivity, convenience, and simplicity principles but it does not fulfill the certainty, efficiency, equity (horizontal and vertical) principles. Due to the imbalance amongst government and tax payer, the author gives alternative suggestion taxation for SMEs. The alternative suggestion was made to replace one percent taxation from omzet into one percent from net income. Keywords : tax policy, SMEs, the taxation principles
THE EXOTISM OF ARTWORKS OF THE RATU KALINYAMAT 1551–1574 IN JEPARA REGENCY IN ACCOUNTING STUDY Jumaiyah Jumaiyah; Wahidullah Wahidullah; Mohamad Khoiru Rusydi
Assets: Jurnal Akuntansi dan Pendidikan Vol 11, No 2 (2022)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v11i2.12226

Abstract

ABSTRACTThis study aims to reveal the existence of accounting during the reign of Queen Kalinyamat Jepara. The method used is an archaeological approach. Field studies were done, such as observations on the research object site and interviews with residents still doing business in carving. The results show that accounting is a social, economic, and cultural process visible on existing sites, such as carvings that are very valuable in art. The role of the queen, who reigned for 30 years, shows that the existence of accounting can create a harmonious relationship between humans, art, and culture.ABSTRAKPenelitian ini bertujuan mengungkap keberadaan akuntansi pada masa Ratu kalinyamat Jepara. Metode yang digunakan kualitatif dengan pendekatan arkeologi. Studi lapangan dilakukan seperti observasi pada situs obyek penelitian serta wawancara pada penduduk yang masih meneruskan usaha di bidang seni ukir. Hasil penelitian menunjukkan bahwa akuntansi adalah proses sosial, ekonomi dan budaya yang terlihat pada situs-situs yang ada seperti ukiran yang sangat bernilai seni. Peran ratu yang berkuasa selama 30 tahun ini menunjukkan bahwa keberadaan akuntansi dapat menciptakan hubungan yang harmonis antara manusia, seni, dan budaya.
A Review of Circular Economy Index from Many Perspective IDAA Warmadewanthi; Arman Hakim Nasution; Alva Edy Tontowi; Mohamad Khoiru Rusydi; Gogor Arif Handiwibowo; Gita Widi Bhawika; Mochammad Andy Rizqy
IPTEK Journal of Proceedings Series No 1 (2023): The 1st International Conference on Community Services and Public Policy (ICCSP) 2022
Publisher : Institut Teknologi Sepuluh Nopember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12962/j23546026.y2023i1.16391

Abstract

The concept of a circular economy began to be launched worldwide due to the impact of increasing sustainability. The advancement of technology certainly makes it easier to implement a circular economy, especially in Industry 4.0. Several industries have implemented the concept of industry 4.0, but implementing a circular economy in the industry has yet to go well. The problem is that there needs to be a measurement of the circular level of the industry. This study aims as a literature study on determining the formulation of the circular economy index. The existence of gathering perspectives from various countries is expected to provide the application of the indicators that have the most influence on the measurement of the circular economy.
Developing New Indonesia Circular Economy Indicators: A Lesson Learnt from European Union Siti Afiani Musyarofah; Alva Edy Tontowi; Nur Aini Masruroh; Budhi Sholeh Wibowo; IDAA Warmadewanthi; Arman Hakim Nasution; Mohamad Khoiru Rusydi; Gogor Arif Handiwibowo; Gita Widi Bhawika
IPTEK Journal of Proceedings Series No 1 (2023): The 1st International Conference on Community Services and Public Policy (ICCSP) 2022
Publisher : Institut Teknologi Sepuluh Nopember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12962/j23546026.y2023i1.16368

Abstract

Circular Economy (CE) right now has been a point of interest among countries in the world as a commitment of the Paris Agreement to solve global environmental problems, which are simultaneously beneficial to economics. However, presently there is no single indicator available that easily be used as a CE standard due to various stresses among the countries. There are different approaches among countries in developing CE indicators, although they are still within the scope of the environmental and economic aspects. CE indicators could be developed based on region covering several countries, government/country level, and company level. Those indicators refer to the region and government policy and market or users of the product and a society where its public area would receive waste that the company might produce. This review will discuss only European Union and Poland, representing regions and countries. A region like the European Union (EU) considers ten indicators for CE, consisting of 21 sub-indicators. These indicators include self-sufficiency in raw materials, procurement for the green public, waste generation, food waste, recycling rate, recovery of specific waste streams, recycled materials to raw materials demand contribution, raw material trade-in, investment, jobs, and gross value-added, patents of secondary and recycling raw materials. While Poland, as a member of the EU, developed 25 CE indicators based on the seven dimensions of the economic point of view, such as economic prosperity, zero waste, innovative, renewable energy- based economy, low carbon, smart economy, and spatially effective economy. Implementing a Comparative Analysis Method that compares one indicator to another, the results show that 6 of 10 indicators belonging to the EU overlap with four indicators of 25 belonging to Poland. Covering all indicators of both regions and countries, thus it would become 29 selected indicators that might be useful for developing Indonesia CE- Indicators, which are presently unavailable yet.
Measurement of Recyclable Raw Materials Trading for Circular Economy Implementation Mohamad Khoiru Rusydi; IDAA Warmadewanthi; Arman Hakim Nasution; Alva Edy Tontowi; Gogor Arif Handiwibowo; Gita Widi Bhawika
IPTEK Journal of Proceedings Series No 1 (2023): The 1st International Conference on Community Services and Public Policy (ICCSP) 2022
Publisher : Institut Teknologi Sepuluh Nopember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12962/j23546026.y2023i1.16390

Abstract

In the context of resource scarcity and food energy security in the midst of increasing food demand, the circular economy (CE) is a promising strategy to address the sustainable use of resources. This article aims to propose measurement elements in raw materials with recyclable concepts in implementing CE in the food and beverage industry. However, the CE framework has not been adapted to the needs of the Food And Beverages Industry. This article attempts to address this gap by analyzing the range of available indicators to measure trade in recyclable raw materials, namely by looking at the difference between the value of exports and imports. Thus, the differences in the CE framework can theoretically be adapted to the production system in the Food And Beverages Industry. So that the implementation of CE can be implemented in accordance with its functions, strategies and principles in managing a business model that replaces the concept of "end of life" by recycling raw materials which aims to create a quality environment, economic prosperity and benefits for future generations.
Peran Big Data dalam Membangun Smart City untuk Sistem Perpajakan Daerah Ayu Fury Puspita; Mohamad Khoiru Rusydi; Lilik Purwanti
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 6 No. 2 (2023): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v6i2.004

Abstract

The Role of Big Data to Establish Smart City for Local Taxation System Purpose: This study aims to analyze the opportunities and challenges of big data in building smart cities, especially for local taxation systems. Method: The method used in this research is descriptive method with a qualitative approach. Results: Big data is able to make the work of local governments as regulators more efficient and on target, especially in the field of taxation. This is because big data is able to provide data needed by the government in formulating and implementing policies, such as technology-based tax collection and supervision. Novelty: This research examines the opportunities and challenges of big data in building a smart city from the aspect of the local taxation system. Contribution: This research can be used as material for consideration for the City Government as a regulator in the local taxation system   Peran Big Data dalam Membangun Smart City untuk Sistem Perpajakan Daerah Tujuan: Penelitian ini memiliki tujuan untuk mengetahui pengaruh peluang dan tantangan big data dalam membangun smart city khusus untuk sistem perpajakan daerah. Metode: Metode yang digunakan pada penelitian ini adalah metode deskriptif dengan pendekatan kualitatif. Temuan: Big data mampu membuat kerja pemerintah daerah sebagai regulator menjadi lebih efisien dan tepat sasaran, khususnya di bidang perpajakan. Pasalnya, big data mampu menyediakan data yang dibutuhkan pemerintah dalam merumuskan dan melaksanakan kebijakan, seperti pemungutan dan pengawasan pajak berbasis teknologi. Kebaharuan: Penelitian ini mengkaji peluang dan tantangan big data dalam membangun smart city dari aspek sistem perpajakan daerah. Kontribusi: Penelitian ini dapat dijadikan sebagai bahan pertimbangan bagi pemerintah kota sebagai regulator dalam sistem perpajakan daerah.  
Student Understanding of The Sales and Collection Cycle Audit through the Web-based Learning Implementation Rahman, Aulia Fuad; Rusydi, Mohamad Khoiru; Wulandari, Putu Prima; Kholilah, Kholilah; Dewi, Ayu Aryista
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v7i1.17328

Abstract

The purpose of this study is to compare student understanding levels before and after the implementation of web-based learning. This research is crucial to maintain the focus of learning media development on CLO achievement, which is the core objective of learning. This qualitative study aims to provide descriptive accounts of the findings of variations in students' scores before and after using web-based learning. Thirty students in the Auditing 2 class were subjected to the implementation of learning at one of the leading universities in East Java, Indonesia. The test consisted of six parts, ICQ, confirmation of accounts receivable, subsequent test, test of detail, accounts receivable working paper, and sales working paper related to the sales and collection cycle. The findings indicate that due to students' active involvement in learning, there is a very large increase in the average student score before and after the web-based learning implementation.
The Interrelationship of Fraud Triangle Saving Plan Case Purba, Rosalia Jasmine Alicia; Rusydi, Mohamad Khoiru
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 3 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.3.199

Abstract

PT Asuransi Jiwasraya is the oldest life insurance company in Indonesia. PT. Asuransi Jiwasraya has constantly undergone changes and development to meet the needs and capabilities of the communities. This study aims to determine how the interrelationship between the three factors in the Fraud Triangle became the impetus for the suspects to commit fraud in the Saving Plan case of PT Asuransi Jiwasraya (Persero) in 2018. This qualitative research implemented interviews with four professionals who are Forensic Accountants from Accounting Firms and a Mid-Associate from a Law Firm. The findings revealed that perpetrators used three factors in the Fraud Triangle, which are Pressure, Opportunity and Rationalization, to do unethical behaviors. Weak internal control and the poor quality of Good Corporate Governance increased the opportunity factor, the pressure factor that came from the burden of showing a good financial report to satisfy shareholders, and the rationalization of perpetrators that consider those acts normal. Ultimately, The Audit Board of the Republic of Indonesia has succeeded in uncovering the fraud committed by the perpetrators. Abstrak PT Asuransi Jiwasraya merupakan perusahaan asuransi jiwa tertua di Indonesia. PT Asuransi Jiwasraya terus mengalami perubahaan dan perkembangan untuk memenuhi kebutuhan dan kemampuan masyarakat. Penelitian ini bertujuan untuk mengetahui bagaimana keterkaitan ketiga faktor dalam segitiga fraud atau Fraud Triangle menjadi pendorong bagi para tersangka untuk melakukan tindak kecurangan dalam kasus Saving Plan PT Asuransi Jiwasraya (Persero) tahun 2018. Penelitian kualitatif ini dibuat dengan melakukan wawancara kepada empat orang profesional yang merupakan tiga Akuntan Forensik dari salah satu Big Four dan Mid-Associate dari firma hukum. Temuan mengungkapkan bahwa pelaku menggunakan ketiga faktor dalam segitiga kecurangan yaitu Tekanan, Peluang dan Rasionalisasi untuk melakukan tindakan tidak etis. Lemahnya pengendalian internal dan buruknya Good Corporate Governance perusahaan menjadi faktor meningkatnya Peluang. Faktor tekanan berasal dari beban keharusan untuk menampilakn laporan keuangan yang baik demi memuaskan pihak ketiga serta rasionalisasi para pelaku yang menganggap tindakan tersebut normal. Badan Pemeriksa Keuangan Republik Indonesia akhirnya berhasil mengungkap kecurangan yang dilakukan oleh para pelaku.
Pengaruh Tax Expense, Intangible Asset, Dan Foreign Ownership Terhadap Indikasi Praktik Transfer Pricing Dengan Firm Size Sebagai Variabel Moderasi (Studi Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2016–2020) Rizqi, Alif Maha; Rusydi, Mohamad Khoiru
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 1 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2023.1.1.3

Abstract

This research aims to analyze and empirically prove the effect of tax expense, intangible assets, and foreign ownership on indications of transfer pricing practices with firm size as the moderating variable. This research employs the causal quantitative method. The samples of 24 manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2016 and 2020 were selected through purposive sampling with specified criteria, and analyzed by Multiple Linear Regression and Moderated Regression Analysis (MRA). The results indicated that tax expense and intangible assets had a negative effect on indications of transfer pricing practices, but foreign ownership had no effect. Firm size was proven to strengthen the effect of tax expense on indications of transfer pricing practices, but firm size did not moderate the effect of intangible assets and foreign ownership on indications of transfer pricing practices.
Moderating Role of ESG Disclosure on Minority Shareholders and Tax Avoidance Widiastutik, Rika Nur; Iqbal, Syaiful; Rusydi, Mohamad Khoiru
Journal of Accounting Research, Organization and Economics Vol 7, No 2 (2024): JAROE Vol. 7 No. 2 August 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i2.37155

Abstract

Objective - This study examined and analyzed the effect of minority shareholders on tax avoidance, which covers Environmental, Social, and Governance (ESG) disclosure as a moderating variable in manufacturing companies listed on the IDX for the 20182022. The minority shareholders consist of foreign ownership, institutional ownership, and managerial ownership.Design/Methodology - This study used secondary data taken from annual reports, sustainability reports, and the companys OSIRIS database. Moreover, a total of 254 research sample companies were selected for this study using a purposive sampling technique. In addition, this study used a quantitative method using panel data regression analysis.Results - This study discovered that the higher the foreign and managerial ownership, the lower the tax avoidance actions within the company, while institutional ownership has no effect on tax avoidance. Furthermore, the results of the moderation regression analysis showed ESG disclosures can strengthen the effect of foreign and managerial ownership on tax avoidance, but cannot moderate institutional ownership on tax avoidance.Research limitations/implications - As a solution to tax avoidance in Indonesia, OJK may take into account and strengthen ESG disclosures made by companies.Novelty/Originality - This study discussed tax avoidance actions in Indonesia based on company ownership, with a focus on minority shareholders. Additionally, ESG disclosure was investigated to determine whether it could affect the relationship between minority shareholders and tax avoidance.
Co-Authors Adib Muhammad Iyasy Al-Fatth, Jiro Devanno Alva Edy Tontowi Alva Edy Tontowi Andriani, Rina Annisa Ulul Azmiya Arman Hakim Nasution Aulia Fuad Rahman Ayu Fury Puspita Azmiya, Annisa Ulul Bambang Subroto Bambang Subroto Bhawika, Gita Widi Bogat Agus Riyono Budhi Sholeh Wibowo Dewi, Ayu Aryista Firna Muflihani Gugus Irianto Handiwibowo, Gogor Arif IDAA Warmadewanthi Imam Subekti Imani, Paras Jumaiyah Jumaiyah Kholilah Kinaryanti, Ignatia Ditha Lilik Purwanti M. Achsin Mochammad Andy Rizqy Muflihani, Firna Musyahadah, Cheisa Wasila Nur Aini Masruroh Purba, Rosalia Jasmine Alicia Putu Prima Wulandari Rizqi, Alif Maha Siti Afiani Musyarofah Syaiful Iqbal Tampubolon, Ingrid Patricia Ronauly Tuty Hajriati Wahidullah Wahidullah, Wahidullah Widiastutik, Rika Nur