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All Journal Jurnal Akuntansi Multiparadigma Jurnal Ilmu dan Riset Akuntansi Journal of Accounting Science Technomedia Journal Profita : Komunikasi Ilmiah dan Perpajakan Share : Journal of Service Learning Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Samudra Ekonomi dan Bisnis EKUITAS (Jurnal Ekonomi dan Keuangan) Proceeding of World Conference Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Economics, Management, Business, and Social Science Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Journal of Social Research Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Lead Journal of Economy and Administration Journal of Applied Business and Technology Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Akuntansi Manado (JAIM) Research Horizon Hikmayo: Jurnal Pengabdian Masyarakat IIJSE
Ikhsan Budi Riharjo
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
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Melihat Perspektif Kinerja dengan Value for Money Silfyana Cahya Manggar Mahdita; Ikhsan Budi Riharjo; Lilis Ardini
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 5, No 2 (2021)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v5i2.003

Abstract

The purpose of this study is to understand and identify the concept of performance appraisal using the value for money perspective. . Society often views public sector organizations as a hotbed of waste, a source of leakage of funds, and an institution that is always at a loss. The results of this study indicate that the UPTD Tugu Pahlawan, Balai Pemuda and THR have been running effectively, efficiently and economically. There are 3 (three) keys that are applied by this UPTD in maintaining the level of Value for Money in their activities, namely collaboration, evaluation and innovation. Good collaboration between parties in internal and external organizations will be able to increase effectiveness. Evaluation of performance will make employees improve and make new innovations to increase revenue and save expenses. By doing these three things, good corporate governance will be achieved.AbstrakTujuan penelitian ini guna memahami dan mengidentifikasi konsep penilaian kinerja isntansi yang menggunakan metode perspektif value for money. Metode ini dilakukan dengan pendekatan kualitatif dengan paradigma interpretatif. Hasil menunjukkan organisasi berjalan secara efektif, efisien dan ekonomis. 3 kunci yang diterapkan UPTD dalam menjaga tingkat Value for Money kegiatan mereka yaitu kerjasama, evaluasi dan inovasi. Kerjasama yang baik di internal eksternal organisasi akan meningkatkan efektifitas. Evaluasi kinerja membuat pegawai berbenah dan melakukan inovasi baru untuk meningkatkan pendapatan dan menghemat pengeluaran. Dengan melakukan hal tersebut akan diraih good corporate governance. 
Planning and Budgeting Policy: Ensuring the Sustainability of Regional Development Implementation During Covid-19 and New Normal Thadeus Fransesco Quelmo Patty; Ikhsan Budi Riharjo; Lilis Ardini
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 2 No. 3 (2022): September 2022
Publisher : CV ODIS

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

Abstract

This study analyzed the implementation of refocusing policy and budget reallocation in the Sikka Sub-district in the budget year 2020. The study also examined the effect of the pandemic of COVID-19 on the planning and budgeting of the Sikka Government Budget 2021. Furthermore, the study was qualitative. The data were primary, in the form of interview results; which were directly taken from key informants or resources. In addition, the result showed that in 2020 the local government of Sikka had some changes in the documents of the Medium-term Development Plant from 2018 up to 2023. Meanwhile, there were 4 changes to the Local Budget through Bupati Sikka's rules until they were officially stated as local changes rules of the Local Budget. Therefore, the Government had to do Locally owned sources of Revenue adaptation and local budget rationalization. Those differences and changes were used to afford the events on Health, economic conditions, and the social safety net. Moreover, to spend their area development, the Government needed to have a local loan as part of the national economic recovery program.
SOSIALISASI KEWAJIBAN PAJAK BAGI PELAKU UMKM KERAJINAN (HANDY CRAFT) DI KABUPATEN GRESIK Laily, Nur; Riharjo, Ikhsan Budi; Sidharta, R. Yudi; Prijati, Prijati; Kurniat, Kurniat
Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Vol. 4 No. 2 (2022): Jurnal Leverage, Engagement, Empowerment of Community (LeECOM)
Publisher : Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/leecom.v4i2.3508

Abstract

Kerajinan tangan ini merupakan sebuah kerajinan seni yang dibuat menggunakan tangan atau secara sederhana yang berguna sebagai hiasan, pernak-pernik, dan untuk digunakan sehari- hari. UMKM kerajinan di bawah binaan Dewan Masjid Indonesia Kabupaten Gresik merupakan UKM produk kreatif masyarakat Gresik. Produk kerajinan yang dihasilkan meliputi songkok, tas sekolah, topi, anyaman bambu, dan anyaman rotan. Awalnya sistem pemasaran produk kerajinan tangan ini masih banyak yang dijual dengan cara tradisional, namun saat ini sudah menggunakan pemasaran online, maka banyak hasil kreativitas warga Gresik yang tereksplorasi dengan baik. Permasalahan yang dihadapi UMKM kerajinan adalah tentang masalah perpajakan, hal ini terjadi ketika mereka harus berhadapan dengan instansi yang terkait dengan pajak. Oleh karena itu diperlukan sosialisasi memahami tentang kewajiban pajak, memahami prinsip dasar PPh final UMKM, dan memahami bagaimana mekanisme pelaporan perpajakan. Diharapkan setelah adanya sosialisasi pemahaman perpajakan bagi pelaku UMKM kerajinan akan mendorong peningkatan penjualan dan perekonomian nasional yang berkelanjutan.
Melihat Perspektif Kinerja dengan Value for Money Silfyana Cahya Manggar Mahdita; Ikhsan Budi Riharjo; Lilis Ardini
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 5 No. 2 (2021): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.652 KB) | DOI: 10.33795/jraam.v5i2.003

Abstract

The purpose is to understand and identify concept of performance appraisal using value for money perspective method. This method is carried out with an approach with an interpretive paradigm. The results UPTD Tugu Pahlawan, Balai Pemuda and THR running effectively, efficiently and economically. 3 keys that are applied by UPTD in maintaining the level of Value for Money in their activities, namely collaboration, evaluation and innovation. Good collaboration internal and external organizations will be able to increase effectiveness. Evaluation performance make employees improve and make new innovations to increase revenue and save expenses.   Abstrak Tujuan penelitian ini adalah memahami dan mengidentifikasi konsep penilaian kinerja instansi yang menggunakan metode perspektif value for money. Metode ini dilakukan dengan pendekatan kualitatif dengan paradigma interpretatif. Hasil menunjukkan organisasi berjalan secara efektif, efisien dan ekonomis. Terdapat 3 kunci yang diterapkan UPTD dalam menjaga tingkat Value for Money kegiatan mereka yaitu kerjasama, evaluasi dan inovasi. Kerjasama yang baik di internal eksternal organisasi akan meningkatkan efektivitas. Evaluasi kinerja membuat pegawai berbenah dan melakukan inovasi baru untuk meningkatkan pendapatan dan menghemat pengeluaran. Dengan melakukan hal tersebut akan diraih good corporate governance.
Disclosure Of Community Welfare: Implications Of Super Premium Tourism Program Implementation: (Studies of the Department of Tourism, Creative Economy and Culture of West Manggarai) Febronia Hersi Batul; Ikhsan Budi Riharjo; Fidiana
Lead Journal of Economy and Administration Vol 1 No 4 (2023): Lead Journal of Economy and Administration (LEJEA), May 2023
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/lejea.v1i4.99

Abstract

This study aimed to find out whether public wealth indicated the implementation of Labuan Bajo, the super-premium tourism program, in the Manggarai Barat sub-district. Moreover, the data were both primary in the form of interviews and secondary in the form of documents. The study was descriptive- qualitative with a case-study approach. Furthermore, the informants were the head of the office, the head of the creative cluster, and also making its analysis. As a result, the implementation of the super-premium tourism object affected the Local Owned-source Revenue, improved natural resources, infrastructure, and the disclosure of public wealth. Likewise, the implementation of Labuan Bajo had been well-applied as the public revenue level was inclined, education access was easily obtained, and better quality of public health.
DILEMA ETIS AKUNTABILITAS DALAM KEPUTUSAN BISNIS Dharmawan Supono Hadi Saputro; Ikhsan Budi Riharjo; Lilis Ardini
Jurnal Akuntansi Multiparadigma Vol 11, No 1 (2020): Jurnal Akuntansi Multiparadigma (April 2020 - Agustus 2020)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2020.11.1.07

Abstract

Abstrak: Dilema Etis Akuntabilitas dalam Keputusan Bisnis. Penelitian ini bertujuan untuk memahami realitas dilema etis yang dialami oleh konsultan dalam mengambil keputusan bisnis pada lingkungan perusahaan. Metode yang digunakan adalah fenomenologi transendental Husserl pada dua orang konsultan. Hasil penelitian ini menunjukkan bahwa seorang konsultan bisnis mengalami berbagai bentuk dilema yang dapat diatasi dengan memahami PSAK dan UU serta mewujudkan elemen kesatuan kesadaran. Untuk memenuhi tujuan itu, konsultan bisnis harus melakukan akuntabilitas dalam bentuk laporan keuangan dan tetap memperhatikan etika keutamaan (virtue ethics) berdasarkan pertimbangan moral dan norma.                                                                                                                Abstract: Ethical Dilemma of Accountability in Business Decisions. This study aims to understand the reality of ethical dilemmas experienced by consultants in making business decisions in the corporate environment. The method used is the Transcendental Husserl phenomenology in two consultans. The results of this study indicate that a business consultant experiences various forms of dilemmas that can be overcome by understanding PSAK and the Law and realizing an element of unity of awareness. To fulfill that goal, business consultants must take accountability in the form of financial statements and still pay attention to virtue ethics based on moral considerations and norms.
The Effect of Participatory Budgeting on Budget Slack is Moderated by Information Asymmetry, Budget Emphasis, Organizational Commitment and Ethical Considerations Mega Maranda Suwandi; Nur Fadjrih Asyik; Ikhsan Budi Riharjo
Journal of Social Research Vol. 2 No. 7 (2023): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v2i7.1039

Abstract

Public sector organizations are established with the aim of providing maximum service to the community. The public sector in order to realize its services, is expected to determine strategies in developing the quality and quantity of its services to the community. The purpose of this study is to measure and provide empirical evidence of the effect of participatory budgeting on budget slack moderated by 4 moderation variables namely information asymmetry, budget emphasis, organizational commitment and ethical considerations. This research is quantitative research using primary data in the form of questionnaire data. The population taken at SKPD Kota Surabaya in the Administration of Development and Procurement of Goods/Services of Surabaya City. The technique used to analyze the data uses multiple regression tests and MRA (Moderated Regression Analysis). This study proves that, participatory budgeting has a significant positive effect on budget slack, while information asymmetry, budget emphasis, organizational commitment, ethical considerations do not moderate the relationship of participatory budgeting to budget slack in the SKPD of the Development Administration and Procurement of Goods/Services of Surabaya City.
Independensi, Integritas, Serta Kompetensi Auditor Terhadap Kualitas Audit dengan Skeptisisme Profesional Sebagai Variabel Pemoderasi: Independence, Integrity and Auditor Competence Against Audit Quality with Professional Skepticism as a Moderating Variable. Santoso, Rizky Darmawan; Budi Riharjo, Ikhsan; kurnia, kurnia
Journal of Accounting Science Vol. 4 No. 2 (2020): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v4i2.559

Abstract

Abstract The purpose of this study is to determine the effect of independence, integrity and competence on audit quality and find out if it is proven that professional skepticism is able to moderate the effect of independence, integrity, competence, respectively on audit quality. The data collection method used is by distributing questionnaires to all public accounting firms (KAP) in the city of Surabaya. The sample selection technique uses a purposive sampling technique with KAP auditors as research subjects. The results showed that the higher the independence, integrity and competence, the better the audit quality would be. The moderating variable professional skepticism is able to moderate the positive influence of independence on audit quality, and negatively moderate the effect of integrity on audit quality but is not able to moderate the effect of competence on audit quality. Keywords: independence, integrity, competence, professional skepticism, audit quality.
Pengaruh Aplikasi Siskeudes dan SPI terhadap Kualitas Laporan Keuangan Desa dengan Kompetensi SDM sebagai Variabel Pemoderasi Tunya, Maria Grasella; Riharjo, Ikhsan Budi; Ardini, Lilis
Jurnal Samudra Ekonomi dan Bisnis Vol 14 No 3 (2023): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v14i3.7631

Abstract

The research aims to examine the influence of the use of village financial system applications and internal control systems on the quality of village financial reports, with human resource competency as a moderating variable. This quantitative research uses a moderated regression data analysis method. The results show that the use of village financial system applications and internal control systems is proven to have a positive effect on the quality of village financial reports, while the human resource competency obtained does not moderate the influence of the use of village financial system applications on the quality of village financial reports or the influence of the internal control system on the quality of village financial reports. The recommendation given is that improving the quality of human resources using the system is a point that village officials need to pay attention to.
Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Sektor Perbankan Di Indonesia: Peran Moderasi Kepemilikan Manajerial Ni Putu Dewi Maharani; Ikhsan Budi Riharjo; David Efendi
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10763

Abstract

This study aims to analyze the effect of profitability on company value, the effect of company size on company value, the effect of managerial ownership moderation on the relationship between profitability and company value, and the effect of managerial ownership moderation on the relationship between company size and company value. This study uses a quantitative method with purposive sampling, involving 36 samples from 47 banking companies listed on the Indonesia Stock Exchange. A total of 252 observations were analyzed using moderation regression through SPSS. The results of this study show that profitability has a positive effect on the company's value. The regression results show that profitability has a positive and significant effect on the company's value. Company Size has a positive effect on the company's value, because the company size has no significant effect. Managerial ownership moderates the relationship between Profitability and company value, in part, with a negative influence
Co-Authors Adirianto, Moh. Afandi, Cicanthika Dyah Fitria Agustina, Gita Putri Ali Djamhuri Anggraeni, Gresi Ayu Anggraini, Nikma Ragil Ansori, Achmad Fawaid Antok Noven Downida, Antok Noven Aprianti, Eka Ratna Ashrawiyadi, Irshani Asokawati, Ardiana Nungky Bagus Sudjatmiko, Bagus Bambang Mahargiono, Pontjo Binti Nur Habibah, Binti Nur David Efendi David Efendi Dewi Kusmaya Sari Dewi Maharani, Ni Putu Dharmawan Supono Hadi Saputro Diah Febriana, Diah Dian Arini Djawoto Elisa Eka Prastiwi, Elisa Eka Engson Qinaris Jaladri, Engson Qinaris Ernawati Ernawati Evita Dian Kurniasih Fance Indriyanto, Asy’arie Farah Wahyu Fauzia, Farah Wahyu Fariabi, Muhammad Rofi Febronia Hersi Batul Fidiana, Fidiana fikhy Rahdian Johansyah, fikhy Rahdian Hadi, Agilia Fitria Heriska Sri Kresna Hermanto, Suwardi Bambang Hidayat, Taufik Wahyu Isnadi Isnadi Jannah, Ely Uzlifatil Khuzaini Kumalasari, Deti KURNIA KURNIA, KURNIA Kurniat, Kurniat Lilis Ardini Lilis, Ardini Mandasari, Erly Putri Mega Maranda Suwandi Mega Maranda Suwandi, Mega Maranda Merizal Nuzana, Merizal Mildawati, Titik Nada, Syaza Lifia Nauw, Ester Trivona Ni Putu Dewi Maharani Novianto Eko Nugroho Nur Fadjrih Asyik Nur handayani Nur Laily Nurviasari, Rizki Nurzen, Miardi Permadi, Bagus Permana, Dhimas Angga Pontjo Bambang Mahargiono Prijati, Prijati Priyadi, Maswar Patuh Putri Aunillah Wardhani, Putri Aunillah Putri, Wulan Suci Ika Rohmatulloh, Lailatun Rosidah, Nofi Ruminingsih Ruminingsih Safitri, Friska Dian Santoso, Rizky Darmawan Sidharta, R. Yudi Silfyana Cahya Manggar Mahdita Siti Fatimatul Zuhria, Siti Fatimatul Sukma, Indra Puji Syahrenny, Nenny Thadeus Fransesco Quelmo Patty tri yonowati Triyonowati, Triyonowati Tunya, Maria Grasella Veronika Rasdiana Toja Weda Ayu Margareta, Weda Ayu Wibisono, Seto Wimba Respatia Windasari, Okta Wulandari, Diana Eka Yuliana, Rissa Yulindasari, Eka Pungky Yuly Indah Setiyawati, Yuly Indah