Prof. Johan Arifin, S.E., M.Si., Ph.D., CFrA, CertIPSAS — Dosen Akuntansi FBE UII

Johan Arifin

Prof., S.E., M.Si., Ph.D., CFrA, CertIPSAS

Professor

E-GovernmentPublic Sector AccountingPublic Sector Governance

Scopus h-index: 4

Profil

Pendidikan

PhD (Doctor of Accounting)Curtin University, AustraliaMagister Sains (Master of Science in Accounting)Universitas Gadjah MadaSarjana Ekonomi (Bachelor of Accounting)Universitas Islam Indonesia

Sertifikasi Profesional

Certified Forensic Auditor (CFrA): issued by the Professional Certification Institute of Forensic Auditor (LSP-AF) – IndonesiaCertificate in International Public Sector Accounting Standards (Cert IPSAS), ACCA (the Association of Chartered Certified Accountants)Professional Lecturer Certification (Sertifikasi Dosen): issued by Indonesian Ministry of Education, Culture, Research, and Technology

Pengembangan Profesional

Mata Kuliah / Bidang Pengajaran

SAK640 Governmental Accounting (Akuntansi Pemerintahan)SAK540 Public Sector Accounting (Akuntansi Sektor Publik)

Publikasi Pilihan

Artikel JurnalThe effect of leverage and sales growth on financial distress with company size as a moderating variable. Economic Studies. Vol 34. Issue 3.2025Integrated Reporting, ESG Disclosure, Forecast Accuracy, and Firm Value: Profitability as Moderating Variable. Journal of Lifestyle and SDGs Review. Vol 5. Issue 2.2025Analysis of Local Government Information Systems on Financial Reporting Quality: Systematic Literature Review. Greenation International Journal of Economics and Accounting.Vol 3 No. 12025Analysis of Interest in Using Cryptocurrency as a Means of Payment in Indonesia. Jurnal Indonesia Sosial Teknologi. Vol. 5 No.112024Determinants of sustainability report quality in Indonesian public companies: An isomorphism theory approach. International Journal of Sustainable Development and Planning. Vol 18. Issue 122023Attracting inward foreign direct investment: An analysis on e-government practices and ease of doing business among countries in the ASEAN region. Contemporary Economics. Vol 14. Issue 42020E-Government and E-Finance on African countries. Journal of Advanced Research in Dynamical and Control Systems. Vol 12. Issue 62020Disclosure of Financial Statements on the Website: An Empirically Study in Indonesian Local Governments. Review of Integrative Business & Economics Research. Vol 9. Issue 22020The implementation of probity audit to prevent fraud in public procurement of goods and services for government agencies. Jurnal Akuntansi dan Auditing Indonesia. Vol. 24 No. 12020Pengaruh kompetensi, independensi, dan kemahiran profesional terhadap kualitas audit. Jurnal Perilaku dan Strategi Bisnis. Vol 8 No. 22020Potential factors to enhance the level of disclosure within financial statements of Indonesian provincial governments. Jurnal Akuntansi dan Keuangan. Vol 20. No. 22018Financial reporting compliance in Indonesian local governments: Mimetic pressure dominantes. Jurnal Akuntansi dan Auditing Indonesia. Vol 19. No. 12015Fiscal policy disclosure in Indonesian local governments. Jurnal Akuntansi dan Auditing Indonesia. Vol 17. No. 12013Determinant of local governance performance based on the SDG (Indonesian evidence). Journal of Lifestyle and SDG’S Review. Vol 4 (2024).Conceptual model of financial ratios in detecting fraud in local government financial statement. Journal of Economics, Finance and Management Studies. Vol 7. Issue 2 (2024).Tax avoidance and its determinants in manufacturing companies in Indonesia. The Seabold Report. Vol 18. Issue 10 (2023).Isomorphism of integrated reporting’s sustainability embeddedness: evidence from Indonesian listed companies. Cogent Business & Management. Vol 9. Issue 1 (2022).The powerlessness of Mudarabah instrument in Indonesian Islamic banking. International Journal of Economic Policy in Emerging Economies. Vol 17. Issue 4 (2022).Corporate governance mechanism and profitability: A special assessment on the board of commissioners and audit committee. International Journal of Research in Business and Social Science. Vol 11. Issue 4 (2022).Determinants of the quality of local government financial statements in Indonesia: Coercive pressure dominates. Humanities and Social Sciences Letters. Vol 10. Issue 3 (2022).Determinants of the effectiveness of audit procedures in revealing fraud: An attribution theory approach. International Journal of Research in Business and Social Science. Vol 11. Issue 6 (2022).Corporate risk-taking behavior: Corporate governance perspective. Journal of Contemporary Accounting. Vol 2 Issue. 1 (2020).Determining factors of sustainability report using the institutional isomorphism theory approach. Jurnal Akuntansi dan Auditing Indonesia. Vol. 27 No. 1 (2023).Domination of regional wealth as a determining factor of financial statement disclosure. Jurnal Akuntansi dan Keuangan.Vol. 22 No. 2 (2020).Decision of fraud disclosure in the Indonesian regional government. Jurnal Riset Akuntansi dan Keuangan Indonesia (REAKSI). Vol. 5 No. 3 (2020).Determinan kecurangan akuntansi di lingkungan perguruan tinggi. Jurnal EKUITAS. Vol. 4 No. 2 (2020).Determinan kinerja maqashid syariah perbankan syariah Indonesia. Jurnal Kajian Akuntansi. Vol. 4 No. 1 (2020).Efektivitas probity audit dalam mencegah kecurangan pengadaan barang dan jasa. Jurnal Akuntansi Multi Paradigma. Vol 10 No. 3 (2019).Determinan pengungkapan corporate social responsibility pada industri perbankan. Jurnal Akuntansi dan Bisnis. Vol. 19 No. 1 (2019).Islamic corporate social responsibility disclosure, reputasi, dan kinerja keuangan: Studi pada Bank Syariah di Indonesia. Jurnal Akuntansi dan Auditing Indonesia. Vol. 20 No. 1 (2016).

Kontak

Email[email protected]