Unti Ludigdo
Biographic Data
| ID | 8585301 |
|---|---|
| NAME | Unti Ludigdo |
| GIVEN NAMES | Unti |
| FAMILY NAME | Ludigdo |
| SIGNATURE | LUDIGDO U |
| AFFILIATIONS | University of Brawijaya |
| ORCID | 0009-0004-2710-4616 |
| VERIFIED | Yes |
| TOTAL WORKS | 5 |
| TOTAL CITATIONS | 0 |
| WORKS AS AUTHOR | 5 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2021 |
| LATEST PUBLICATION YEAR | 2026 |
| H-INDEX | 0 |
Fraud in State-Owned Enterprises
Fraud in state-owned enterprises (SOEs) threatens public accountability, governance quality, and strategic asset management. This systematic literature review synthesises 60 peer-reviewed studies (2006–2025) from Scopus and Web of Science using the PRISMA protocol and thematic analysis. Findings show that SOE fraud primarily involves financial statement fraud, procurement fraud, asset misappropriation, and corruption, driven by governance weaknes…
A dual-theory approach to corporate social responsibility development
This study integrates upper echelons theory (UET) with a religiosity (RL)‐based ethics model to explain the determinants of corporate social responsibility (CSR) among Indonesian Muslim small and medium‐sized enterprises. Survey data from N = 285 owner‐managers were analysed using partial least squares structural equation modelling (SmartPLS 3.6). Measurement validity and reliability were assessed via the outer model; structural relations, includ…
Political economy of accounting (PEA) perspectives on sustainable development goals (SDGs) toward local government’s budgeting in Indonesia
This study explores how the conflicts of interest involving actors in the process and decision-making of local government budget planning that impacts the implementation of the SDGs from the perspective of the Political Economy of Accounting. The study uses a qualitative methodology grounded in critical analysis. It gathered information through in-depth interviews and document analysis. The interviews followed a semi-structured format. Data analy…
Reconstructing social science
The current conception of social science is filled with the ideas of socialist and liberalist thinkers whose most basic idea is the fulfillment of the human mind's desire to fulfill its desires. The neglect of other dimensions that are very urgent and important, namely spirituality and the culmination of God's consciousness, is the main issue in this research. The researcher presents the idea of constructing social science by combining human rati…
Negative Evaluations of National Ethics and Its Impact on Islamic Radicalism
This research set out to examine the role of negative evaluations of national ethics in escalating Islamic radicalism. To this end, we conducted three studies among samples of Muslims in Indonesia. In Study 1b involving 610 participants, we tested in an explorative way the latent structure or the number of dimensions of negative evaluations of national ethics reflecting the perceived immorality, illegitimacy, and inefficiency of national ethics b…
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Negative Evaluations of National Ethics and Its Impact on Islamic Radicalism
This research set out to examine the role of negative evaluations of national ethics in escalating Islamic radicalism. To this end, we conducted three studies among samples of Muslims in Indonesia. In Study 1b involving 610 participants, we tested in an explorative way the latent structure or the number of dimensions of negative evaluations of national ethics reflecting the perceived immorality, illegitimacy, and inefficiency of national ethics b…
Political economy of accounting (PEA) perspectives on sustainable development goals (SDGs) toward local government’s budgeting in Indonesia
This study explores how the conflicts of interest involving actors in the process and decision-making of local government budget planning that impacts the implementation of the SDGs from the perspective of the Political Economy of Accounting. The study uses a qualitative methodology grounded in critical analysis. It gathered information through in-depth interviews and document analysis. The interviews followed a semi-structured format. Data analy…
Reconstructing social science
The current conception of social science is filled with the ideas of socialist and liberalist thinkers whose most basic idea is the fulfillment of the human mind's desire to fulfill its desires. The neglect of other dimensions that are very urgent and important, namely spirituality and the culmination of God's consciousness, is the main issue in this research. The researcher presents the idea of constructing social science by combining human rati…
A dual-theory approach to corporate social responsibility development
This study integrates upper echelons theory (UET) with a religiosity (RL)‐based ethics model to explain the determinants of corporate social responsibility (CSR) among Indonesian Muslim small and medium‐sized enterprises. Survey data from N = 285 owner‐managers were analysed using partial least squares structural equation modelling (SmartPLS 3.6). Measurement validity and reliability were assessed via the outer model; structural relations, includ…
Fraud in State-Owned Enterprises
Fraud in state-owned enterprises (SOEs) threatens public accountability, governance quality, and strategic asset management. This systematic literature review synthesises 60 peer-reviewed studies (2006–2025) from Scopus and Web of Science using the PRISMA protocol and thematic analysis. Findings show that SOE fraud primarily involves financial statement fraud, procurement fraud, asset misappropriation, and corruption, driven by governance weaknes…
Islam (2 works) · Political science (2 works) · Politics (2 works) · Psychology (2 works) · Accounting (1 work) · Anger (1 work) · Blame (1 work) · Business (1 work) · Consciousness (1 work) · Contemporary Christian Leadership and Education (1 work)