
Rudy HartantoBandung Islamic University · Fakultas Ekonomi dan Bisnis
Rudy Hartanto
S.E.,M.Si
About
45
Publications
18,383
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154
Citations
Introduction
Additional affiliations
February 2016 - December 2017
Otoritas Jasa Keuangan
Position
- Research Assistant
Description
- Divisi keuangan berkelanjutan (sustainable finance)
Publications
Publications (45)
Kewajiban perhitungan zakat penghasilan menjadi salah satu elemen yang tidak dapat diabaikan khususnya para pelaku usaha UMKM disektor indonesia. Selain sebagai bentuk kepatuhan syariah, zakat juga merupakan bagian dari tanggung jawab sosial yang bertujuan untuk membantu memberdayakan masyarakat. Akan tetapi, sebagian besar pelaku UMKM masih belum...
Pengantar Metodologi Penelitian, Desain Penelitian, Populasi dan Sampel, Instrumen Penelitian, Pengumpulan Data, Pengolahan dan Penyajian Data, Analisis Data Kuantitatif, Analisis Data Kualitatif, Teknik Analisis Data Lanjutan, Penarikan Kesimpulan dan Saran
Buku ini berisikan bahasan Pengantar Metodologi Penelitian, Desain Penelitian, Populasi dan Sampel, Instrumen Penelitian, Pengumpulan Data, Pengolahan dan Penyajian Data, Analisis Data Kuantitatif, Analisis Data Kualitatif, Teknik Analisis Data Lanjutan, Penarikan Kesimpulan dan Saran.
The information system was designed and developed on Jam’iyyah (Persis Banjaran) businessmen in Bandung Regency. One of the main problems faced by these business actors is the inability to record economic transactions and compile them in adequate financial reporting to determine how much zakat should be paid accurately. This is due to the lack of k...
This study aims to identify the challenges and barriers faced by the Indonesian Audit board (BPK) and the Public Accounting Firm (KAP) in implementing the e-audit system. E-audit, which utilises BPK's data centre to combine electronic data from various entities such as state ministries, local governments, SOEs, and BUMDs, aims to improve the effici...
Kecurangan dalam laporan keuangan telah menjadi perhatian utama dalam dunia bisnis dan keuangan. Integritas laporan keuangan krusial untuk mempertahankan kepercayaan pemangku kepentingan, namun risiko kecurangan terus meningkat di tengah tekanan untuk mencapai target kinerja yang tinggi. Artikel ini mengeksplorasi faktor-faktor yang mempengaruhi ke...
Penelitian ini bertujuan untuk menyelidiki persepsi mahasiswa terhadap fenomena fraud, serta faktor-faktor yang mempengaruhi persepsi mereka. Artikel ini membahas literatur terkait yang mengungkapkan pemahaman tentang bagaimana mahasiswa memandang fraud, apakah mereka rentan terhadapnya, dan faktor-faktor apa yang dapat memengaruhi persepsi mereka....
Artikel ini membahas mengenai kinerja auditor kantor akuntan publik (KAP) serta faktor-faktor yang memengaruhinya. Auditor KAP memainkan peran krusial dalam menjaga integritas pasar keuangan dengan memberikan opini independen tentang laporan keuangan perusahaan. Faktor-faktor seperti pemahaman lingkungan bisnis, kompetensi teknis, regulasi, dan eti...
This paper explores the budgeting process of social charity and
social vulnerability cases such as unemployment, illiteracy, the person with
HIV/AIDS, and school dropout in Indonesia. More specifically, we view the
government budgeting process of social charity in the realisation and allocation
process. Employing a partial least square-path modelli...
Fraud atau penipuan dalam industri perbankan merupakan fenomena yang merugikan, baik bagi institusi keuangan maupun konsumen. Artikel ini bertujuan untuk menyajikan tinjauan literatur tentang berbagai aspek terkait fraud di sektor perbankan. Penelitian sebelumnya menyoroti faktor-faktor yang memengaruhi terjadinya fraud, strategi deteksi dan penceg...
Buku “Sukses Menyusun Laporan Keuangan Bagi Usaha Mikro Kecil Menengah: Pendekatan Aplikasi Sistem Informasi Akuntansi” dapat digunakan oleh semua pihak khususnya UMKM yang ingin mempelajaran dan mengkaji serta akan mengimplementasikan penyusunan Laporan Keuangan. Buku ini lebih ditujukkan untuk para mahasiswa baik akuntansi maupun non akuntansi se...
This study examines the performance of Islamic Commercial Banks in Indonesia in the pre and post-merger periods based on the combination of the Maqashid Syariah Index of Ibnu Ashur and Abu Zahrah. With three main indicators, namely tahdzib al fard (individual education), iqamah al adl ( justice), and maslahah (welfare). A comparative quantitative m...
This research analyzes the effectiveness of implementing the Kanban Method in developing a simple accounting information system for MSMEs in Bandung, particularly those under the guidance of PC Persis Banjaran. The study employs a qualitative approach with a triangulation method, which combines data from direct observations and interviews with syst...
Kecurangan laporan keuangan merupakan jenis fraud yang sering terjadi di suatu perusahaan khususnya perbankan. salah satu cara yang digunakan untuk mendeteksi perbankan melakukan kemungkinan kecurangan laporan adalah dengan menggunakan Beneish M-Score. Indonesia sebagai salah satu negara yang juga memiliki sejarah ikatan politik dalam segala bidang...
This study aims to examine the impact of the merger of PT Bank Syariah in Indonesia Tbk on the level of efficiency and performance of Islamic finance in Islamic banking in Indonesia. The research period used is one year before the merger, and after the merger, in year 2019 and 2021 at Bank Umum Syariah Indonesia. This study uses a quantitative rese...
This research was conducted with the aim of knowing the effect of audit quality and audit committee on earnings management. The objects that become variables in this research are audit quality, audit committee, and earnings management. The subjects in this research were manufacturing companies in the consumer goods industry sector listed on the Ind...
This research is based on a phenomenon that still occurs in State-Owned Enterprises (BUMN) where there are still many incidents of fraud, one of which is caused by a moral crisis. Therefore, this study aims to examine the effect of individual morality on fraud with organizational ethical culture as a moderating variable. This research is a quantita...
Financial recording and reporting training is expected to be able to overcome internal problems related to accountability that are often faced by MSMEs. The right assistance will help MSMEs to develop, from micro, small, to medium scale,can even be the forerunner of the emergence of large-scale industry. This research was conducted on MSMEs who are...
This study aims to determine the effect of firm size, the proportion of independent commissioners, and the size of the audit committee on the selection of public accounting firms in state-owned companies. This study uses public accounting firms affiliated with the Big Four and Public Accounting Firms not affiliated with the Big Four as proxies in t...
Purpose: This study examines the effect of distribution knowledge sharing on innovation ability using work ethic as a variable that strengthens this effect. Research design, data and methodology: This research was conducted on 283 auditors who work at the Small Public Accounting Firm (SPAF) in Indonesia. The research method used is a verification m...
Unethical activities have a diverse impact on society. Such activities, if not properly curbed, can destroy the values and culture of an organization. Thus, an understanding of the attitude of young people towards unethical behavior is necessary because they are the future leaders who will determine the direction and success of nations. This study...
The covid-19 pandemic outbreak has hit almost all countries in the world. Such condition has a great impact on the micro sector, especially the business world, human behavior, and all types of organizations, including zakat institutions. One of the immediate impacts on zakat institutions is the significant change in zakat intermediation program. On...
The purpose of this research is to determine a sustainability assessment model of community economic empowerment program using Multidimensional Scaling (MDS). Multidimensional scaling is a multivariate statistical analysis used as a variable to determine the position of the object based on the similarity/dissimilarity. The research method used is d...
The purpose of this study was to discuss and analyze the implementation of accounting for acts of corruption prevention in Indonesia by using spirituality in the workplace. The respondents in this study were professional people (forensic accountants at BPKP and BPK Indonesia) who were the right representatives to improve the quality of the generali...
The increased penetration of the Islamic banking market in Indonesia is one of the highest in ASIA. The enhancement in the market has an impact on increasing the risk complexity of Islamic banking business activities. Sharia banking risks need to be managed and controlled properly in order to prevent banking failures. Bank governance (corporate gov...
This paper explores the budgeting process of social charity and social vulnerability cases such as unemployment, illiteracy, the person with HIV/AIDS, and school dropout in Indonesia. More specifically, we view the government budgeting process of social charity in the realisation and allocation process. Employing a partial least square-path modelli...
The purpose of this study is to explain the factors that influence fraudulent financial statements in Indonesian banks. This research takes the banking sector into consideration that banking is one of the industries or the most vulnerable institutions for financial incidents due to the many regulations and financial transactions that occur in the b...
The existence of the regulation for Islamic banking causes it to conduct their activities by the guidance of Islamic principles which avoid some non-halal sources of income. On the other hand, the transactions between Islamic banking and conventional banking are unavoidable because conventional financial institutions still dominate all transactions...
The existence of the regulation for Islamic banking causes it to conduct its activities by the guidance of Islamic principles which avoid some non-halal sources of income. On the other hand, the transactions between Islamic banking and conventional banking are unavoidable because conventional financial institutions still dominate all transactions i...
Micro, Small and Medium Enterprise (MSME) is an important segment of the Indonesian economy. The amount of MSME in Indonesia is 99,9% of the total entrepreneurs, it has high employment absorption and has a big contribution to the GDP. Despite the importance of MSME in Indonesia, financing, and lack of information become the main problem in MSMEs gr...
Micro, Small and Medium Enterprise (MSME) is an important segment of the Indonesian economy. The amount of MSME in Indonesia is 99,9% of the total entrepreneurs, it has high employment absorption and has a big contribution to the GDP. Despite the importance of MSME in Indonesia, financing, and lack of information become the main problem in MSMEs gr...
The purpose of this study is to examine the factors that influence the ranking of banking governance in Indonesia. This study uses the perspective of regulatory authority of financial services concerning self-assessment of bank governance as regulated in Regulation of Financial Services Authority Number (POJK). The data in this study using the repo...
This study aims to determine the factors that affect the settlement of the audit recommendations of the audit board of the Republic Indonesia (Badan Pemeriksa Keuangan /BPK RI). This analysis employed a multiple regression analysis 305 local governments as the sample. The result of research showed that local government type and age affected audit r...
Capital expenditure allocation is aimed to preservation and expansion of local government fixed assets that provide long-term benefit. This paper investigates the factors that affect the capital expenditure allocation in Indonesian local government. Employing a panel pooled data-regression (fixed effect), our results reveal that local productivity,...
Questions
Question (1)
Let’s go to Collaborate on Accounting Research!
Hey, fellow researchers! 👋
Got ideas on ethics, auditing, or accounting? Let’s team up and create something impactful together! 🌍
Collaboration is the key to fresh insights and global solutions—so, what do you say? Ready to explore this together?
Drop a comment or message me, and let’s make it happen! 🚀