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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 The International Journal of Accounting and Business Society 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 Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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VALUE CHAINS AND ILLICIT FINANCIAL FLOWS FROM TRADE MISINVOICING: INDONESIA-SINGAPORE Rusydi, Mohamad Khoiru; Irianto, Gugus; Achsin, M.
Jurnal Aplikasi Manajemen Vol. 21 No. 2 (2023)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2023.021.02.16

Abstract

This study aimed to analyze the potential for illicit financial flows with the practice of misinvoicing the impact of differences in recording the value of exports and imports of Indonesia and Singapore, as well as calculating the potential loss of state revenue from the tax sector of the trade balance disparity in Indonesia and Singapore. This research is a type of quantitative research. The data source is secondary data collected from the Indonesia-Singapore trade balance in 2016-2020 with a sample of 20 leading Indonesian export commodities to Singapore. Data analysis focuses on estimating the size of illicit financial flows and the potential loss of state revenue. The trade misinvoicing scenario is under-invoicing exports and over-invoicing exports. Meanwhile, the focus is on under-invoicing exports for calculating the potential lost state revenue. This study has found that from the 20 commodities traded between Indonesia and Singapore, there was a difference between over-invoicing and under-invoicing of US$.830 million, which means that illicit financial flows from Indonesia to Singapore have reached US$830 million from trade misinvoicing practices from Indonesia 2016 to 2020. Meanwhile, the potential loss of state revenue from the tax sector due to under-invoicing exports in the 5 (year) 2016-2020 period is around US$563 million. This potential loss results from Income Shifting by exporting companies to Singapore.
ANALISIS AUDIT INVESTIGATIF PADA BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN Adib Muhammad Iyasy; Mohamad Khoiru Rusydi
JURNAL INFO ARTHA Vol 9 No 1 (2025): Edisi Juli 2025
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v9i1.3375

Abstract

This study aims to analyze the implementation of investigative audits at the Financial and Development Supervisory Agency (BPKP), especially related to the use of investigative audit approaches, procedures, and techniques in order to uncover fraud. This research uses a qualitative method with a case study approach at the BPKP Representative of East Java Province. The research sources used interviews and documentation. The results showed that investigative audits at BPKP are specific only to prove the presence or absence of indications of corruption. The investigative audit approach used is the fraud theory approach. The lack of investigative audit assignments is due to the BPKP Representative of East Java Province being passive and the lack of public understanding. The investigative audit procedures used are divided into general procedures and special procedures. Investigative audit procedures cannot be done by sampling. Investigative audit techniques used must be more than one technique and one of the techniques used must be the clarification request technique. Limited authority needs to be anticipated with persuasive steps and additional audit techniques.
Misuse of State Property in The Form of State-Owned Houses Andriani, Rina; Subekti, Imam; Rusydi, Mohamad Khoiru
Journal of World Science Vol. 2 No. 8 (2023): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v2i8.346

Abstract

The management of class III state houses begins with the transfer of status of class II state houses to class III state houses, transfer of rights, lease purchase agreements, and transfer of property rights. This study aims to determine the process of managing class III state houses and the problem of misuse of state property in the form of class III state houses. This study uses a descriptive qualitative research method with a case study approach. Data collection techniques were carried out through interviews and documentation. The results showed that a lack of internal control could cause the problem of abuse of country houses. The solution to these problems is following up with applicable regulations and strengthening the internal control system. This research implies that it becomes the basis for compiling clear and detailed guidelines or guidelines on the management of class III state houses. These guidelines will assist the authorities in establishing rules that are more transparent, accountable, and efficient in managing these state houses.
Elevasi UMKM Kain Batik Desa Selorejo: Transformasi Melalui Literasi Finansial Rusydi, Mohamad Khoiru; Riyono, Bogat Agus; Musyahadah, Cheisa Wasila; Kinaryanti, Ignatia Ditha; Tampubolon, Ingrid Patricia Ronauly; Al-Fatth, Jiro Devanno; Imani, Paras
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 1.1 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) SPECIAL ISSUE
Publisher : Lembaga Dongan Dosen

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Abstract

UMKM di Indonesia, termasuk industri batik, berperan vital dalam ekonomi tetapi menghadapi tantangan literasi finansial. Peningkatan literasi finansial dapat meningkatkan pengelolaan keuangan dan daya saing UMKM. Program peningkatan literasi finansial membantu UMKM mengatasi kendala dan memanfaatkan peluang, mendukung pertumbuhan, dan keberlanjutan usaha, terutama di Desa Selorejo, Kabupaten Blitar. Penelitian ini menggunakan pendekatan CBPR untuk melibatkan perangkat desa dan pelaku UMKM dalam penelitian literasi keuangan. Melalui wawancara mendalam dan FGD, data dianalisis tematik dengan perangkat lunak kualitatif. Pendekatan ini diharapkan memberikan pemahaman mendalam tentang pengalaman UMKM dan menghasilkan rekomendasi berkelanjutan.Kegiatan pengabdian masyarakat di Desa Selorejo pada 27 Juli 2024, melibatkan 25 pelaku UMKM Kain Batik Patembayan. Fokus kegiatan adalah literasi keuangan dan pemasaran digital, menggunakan metode interaktif dan pelatihan digital marketing. Literasi keuangan diajarkan melalui aplikasi LAMIKRO, dan sesi tanya jawab membantu peserta memahami pengelolaan keuangan dan pemasaran.Kegiatan pengabdian masyarakat pada 27 Juli 2024 di Desa Selorejo berhasil meningkatkan literasi finansial bagi 25 pelaku UMKM Kain Batik Patembayan. Pelatihan ini memperkuat pemahaman pengelolaan keuangan dan pemasaran digital melalui aplikasi LAMIKRO dan platform seperti TikTok, Shopee, dan Instagram, serta menekankan pentingnya laporan keuangan yang jelas.
ANALISIS TENTANG KEBIJAKAN PEMUNGUTAN PAJAK PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 TERHADAP USNAHA MIKRO, KECIL, DAN MENGANGAH (UMKM) DITINJAU DARI ASAS-ASAS PEMUNGUTAN PAJAK Azmiya, Annisa Ulul; Rusydi, Mohamad Khoiru
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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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 Effect of Motivation, Tax System Complexity, and Financial Conditions on Taxpayer Compliance Firna Muflihani; Bambang Subroto; Mohamad Khoiru Rusydi
Journal of Economics, Business, and Accountancy Ventura Vol. 24 No. 2 (2021): August - November 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i2.2609

Abstract

This study was conducted to determine the factors that influence the behavior of taxpayer compliance through tax planning, both internal and external factors. This study used analytical method of SEM (Structural Equation Modeling) with sample consisting of 346 corporate taxpayers and tax professionals in Samarinda City as the unit of analysis. Data were collected by distributing questionnaires either directly or via Google form. The results of this study prove that internal factors have a negative effect on obedient behavior directly and have a positive effect on tax-payer compliance through tax planning. This study also proves that external factors have a positive effect on tax-payer compliance both directly and through tax planning. Therefore, it can be concluded that the motivation for tax compliance is mediated perfectly by tax planning. Meanwhile, the complexity of the taxation system and the financial condition of taxpayer compliance is partially mediated by tax planning. The results of this study imply the importance of tax planning in increasing tax payments.
Sequencing Tax Reform Under Capacity Constraints: Cross-Case Evidence and Practitioner Validation Barreto, Carlos Afonso; Unti Ludigdo; Wuryan Andayani; Mohamad Khoiru Rusydi
The International Journal of Accounting and Business Society Vol. 34 No. 2 (2026): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2026.34.2.1033

Abstract

Purpose - Existing tax-reform research shows that reforms raise revenue but offers limited guidance on sequencing. This study develops and validates a reform-sequencing framework for capacity-constrained revenue authorities in a petroleum-dependent economy. Design/methodology/approach - An explanatory sequential mixed-methods design develops a tax-reform sequencing framework from four comparative national cases using policy and administrative evidence, then validates it with survey data from 136 stakeholders using indicator means and reflective loadings. Findings - Reform outcomes are governed less by the content of measures than by their order. Cases that built legal and administrative capability before widening the base recorded sustained gains; the case that adopted comparable measures in parallel recorded gains that varied sharply across jurisdictions within one national system. A four-stage ordering is supported, and the practitioner evidence corroborates it: legal reform records the highest agreement among respondents while administrative reform records the highest reflective loading, placing both ahead of the fiscal instruments that reform advice ordinarily prioritizes. Practical implications - A value-added tax is a third-stage instrument whose yield presupposes registration, filing, and invoice-matching infrastructure. Introducing it before that infrastructure exists reproduces the configuration associated with the weakest outcomes observed, which qualifies the sequencing implicit in prevailing multilateral advice to the focal economy. Originality/value - The study advances tax-reform research by integrating sequencing and organizational capacity, validated through cross-case evidence and practitioner assessment in a least-developed, post-conflict, resource-dependent economy.
Co-Authors Adib Muhammad Iyasy Al-Fatth, Jiro Devanno Alva Edy Tontowi Andriani, Rina Annisa Ulul Azmiya Arman Hakim Nasution Aulia Fuad Rahman Ayu Fury Puspita Azmiya, Annisa Ulul Bambang Subroto BARRETO, Carlos Afonso 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 Kholilah Kinaryanti, Ignatia Ditha Lilik Purwanti M. Achsin Mochammad Andy Rizqy 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 Unti Ludigdo Wahidullah Wahidullah, Wahidullah Widiastutik, Rika Nur Wuryan Andayani