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THE EFFECT OF ANTI FRAUD STRATEGY ON FRAUD PREVENTION IN BANKING INDUSTRY Nurul Alfian; Tarjo Tarjo; Bambang Haryadi
Asia Pacific Fraud Journal Vol 2, No 1 (2017): Volume 2, No.1st Edition (January-June 2017)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (738.844 KB) | DOI: 10.21532/apfj.001.17.02.01.05

Abstract

ABSTRACTThe purpose of this study is to examine the effect of anti fraud strategy on fraud preventionin in banking industry. The data are collected through questionnaires distributed to front liners, marketing, and back office. The sampling technique used is proportionale sampling method with 80 respondents. The research data are analysed using quantitative method, particularly explanatory research approach. In this regard, the researchers use Structural Equation Model (SEM) and Partial Least Square (PLS) with Warrpls 5.0 program. The findings of this study show that prevention pillar, detection pillar and investigation pillar have an effect on fraud prevention in banking industry.
THE MYSTERY OF BUDGET ABSORPTION AT SKPD “BIRU DAUN” Akhmad Jauhari; Tarjo Tarjo; Bambang Haryadi
Asia Pacific Fraud Journal Vol 3, No 2 (2018): Volume 3, No.2nd Edition (July-December 2018)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (388.547 KB) | DOI: 10.21532/apfjournal.v3i2.90

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The purpose of this study is to know the budget absorption at SKPD “Biru Daun” which was still below 80% until the end of the 2014 fiscal year. This study uses qualitative method with case study approach. Data collection techniques are carried out through interviews, observation and documentation. Data analysis techniques used consist of data collection, data reduction, data presentation and conclusions. Data validation is done by triangulation method. The results of the study show that there are many irregularities in budget planning, such as the intervention of policy makers, delays in the implementation of auctions, tender committees that are not transparent, and budget accountability that does not use computer technology.
KARAKTERISTIK PERJALANAN PENUMPANG BUS RAPID TRANSIT TRANSSEMARANG Yudith Moudia; Bambang Haryadi
Jurnal Transportasi Vol. 18 No. 3 (2018)
Publisher : Forum Studi Transportasi antar Perguruan Tinggi (FSTPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (172.503 KB) | DOI: 10.26593/jtrans.v18i3.3153.169-176

Abstract

Abstract The use of public transportation in the City of Semarang has not been maximized, causing traffic congestion in several locations in this city. The Semarang City Government chose the Transsemarang, which is based on the Bus Rapid Transit as a mode of mass transportation to overcome the congestion. However, when viewed from public transportation users, Transsemarang passengers are captive passengers because most of these passengers only shift from other public transportation to Transsemarang, and not those from private vehicles. This study aims to determine the demographic characteristics of passengers, passenger travel characteristics, and the level of satisfaction of Transsemarang passengers. Respondents of this study were Transsemarang passengers and the sample size taken was 180 people. The results of this study state that the majority of Transsemarang passengers are female pupils or university students, who use Transsemarang to go to schools or universities. This research is expected to help the evaluation and improvement of Transsemarang services and performance. Keywords: bus rapid transit, passenger satisfaction, demographic characteristics, travel characteristics  Abstrak Penggunaan transportasi umum di Kota Semarang belum maksimal sehingga menyebabkan kemacetan lalu lintas di beberapa lokasi di kota ini. Pemerintah Kota Semarang memilih Transsemarang yang berbasis Bus Rapid Transit sebagai moda transportasi massal untuk mengatasi kemacetan tersebut. Namun, jika dilihat dari pengguna transportasi umum, penumpang Transsemarang merupakan penumpang captive karena sebagian besar penumpang tersebut hanya berpindah dari transportasi umum lain ke Transsemarang, dan  bukan berpindah dari kendaraan pribadi. Penelitian ini bertujuan untuk mengetahui karakteristik demografi penumpang, karakteristik perjalanan penumpang, dan tingkat kepuasan penumpang Transsemarang. Responden penelitian ini adalah penumpang Transsemarang dan ukuran sampel yang diambil adalah 180 orang. Hasil penelitian ini menyatakan bahwa mayoritas penumpang Transsemarang adalah pelajar atau mahasiswa wanita, yang menggunakan Transsemarang untuk keperluan sekolah atau kuliah. Penelitian ini diharapkan akan membantu proses evaluasi serta meningkatkan layanan serta kinerja Transsemarang. Kata-kata kunci: bus rapid transit, kepuasan penumpang, karakteristik demografi, karakteristik perjalanan
PENGARUH ORIENTASI DAN ADAPTABILITAS IBU BEKERJA DALAM MENJALANKAN PERAN GANDA TERHADAP PRODUKTIVITASNYA Pauline Bella; Bambang Haryadi
Agora Vol 10, No 1 (2022): Agora, Jurnal Mahasiswa Manajemen Bisnis
Publisher : Agora

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Abstract

Tulisan ini memiliki tujuan untuk mengetahui pengaruh dari orientasi dan adaptabilitas ibu bekerja dalam menjalankan peran ganda nya terhadap produktivitasnya. Jenis penelitian yang digunakan dalam tulisan ini adalah penelitian kuantitatif yang melibatkan 157 ibu bekerja. Dalam pengolahan datanya sendiri, peneliti menggunakan 2 aplikasi, yaitu Smart PLS untuk menjalankan uji validitas dan reliabilitas, analisis deskriptif, serta uji hipotesis; dan aplikasi SPSS untuk menjabarkan data ibu bekerja yang ikut mengambil andil dalam penelitian ini. Hasil dari penelitian ini menyebutkan beberapa temuan bahwa dalam konteks peran ganda, orientasi ibu bekerja berpengaruh terhadap produktivitas ibu bekerja, orientasi ibu bekerja berpengaruh terhadap adaptabilitas ibu bekerja, adaptabilitas ibu bekerja berpengaruh terhadap produktifitas ibu bekerja, serta yang terakhir adaptabilitas ibu bekerja berperan sebagai mediasi antara orientasi ibu bekerja dan produktivitas ibu bekerja.
ANALISIS KINERJA DALAM PERSPEKTIF POLICAL ECONOMY OF ACCOUNTING (STUDI KASUS PDAM MAJU) Bambang Haryadi
InFestasi Vol 11, No 2 (2015): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v11i2.1128

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In the process, gain or loss PDAM has been a key indicator in assessing the performance of a company. The impact of this understanding is that many companies are doing financial engineering in order to look good financial performance. As a public company, the performance of PDAM Maju can not be assessed only from a financial point of view only. Need to understand the performance of PDAM Maju from a more meaningful perspective in order to obtain a more thorough understanding of the performance.Analysis tools of critical accounting that uses the framework of Political Economy of Accounting (PEA) aimed to understand and evaluate the role of accounting in the context of economic, social and political. Losses incurred during the company is described as fatamurgana. It seems the company suffered losses , but the actual loss is not the case in real terms. The company's performance is always influenced by various political factors and the lack of the role of power companies
MENGGALI NILAI LAIN PRAKTIK AKUNTANSI MANAJEMEN PERSPEKTIF SOSIOLOGIS - INTERPRETIF (Studi Pada PT. Ttrm – Mdn) Bambang Haryadi
InFestasi Vol 8, No 2 (2012): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v8i2.1261

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Interpretive-perspective has changed the traditional view point of accounting information as a mean of achieving goals.  Interpretive-perspective could not simply suggests that mainstream accounting is the only mean of achieving goals when accounting discipline has ontologically proposed pre-given assumptions on organizational and individual objectives. This paper aims to investigate and to construct management accounting value called “sang lain” which was practiced in a company, by utilizing a research method called interpretive. The study result suggests that there were many other local management values in the company which have been practiced since long time ago and have been the strength and motivation of company business. The “sang lain” value of pricing, investment planning, budgeting, and revenue has been understood and been used as the basis of company practice
SATUAN PENGAWASAN INTERN (SPI) PADA PT X DALAM KERANGKA FOUR STAGE MODEL Muhammad Asim Asy’ari; - Prasetyono; Bambang Haryadi
JAFFA Vol 2, No 1 (2014): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v2i1.758

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Fungsi pengawasan adalah untuk memastikan tujuan organisasi berjalan dengan maksimal tanpa adanya penyelewengan dan penyimpangan dalam pencapaian tujuan yang telah di tetapkan. Keberadaan SPI UTM sebagai salah satu alat dalam melakukan pengawasan untuk menjamin tujuan dan aktivitas manajemen berjalan dengan apa yang telah di tetapkan. Oleh karena itu, evaluasi terhadap level perkembangan SPI UTM sangat penting dalam rangka evaluasi dan peningkatan  peran dan fungsinya.Untuk mencapai tujuan penelitian, penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Objek penelitian adalah Satuan Pengawasan Intern Universitas Trunojoyo Madura. Analisis yang digunakan adalah analisis diskriptif menggunakan konsep four stage model .Hasil penelitian menunjukkan bahwa level perkembangan SPI UTM berada pada level kuadran dua yaitu teen (remaja). Artinya adalah kompetensi dari internal auditor sudah ada dan mulai terbangun tetapi secara iklim masih belum mendukung dan tidak terpenuhi secara maksimal untuk menjalankan peran dan fungsi SPI.
Prasarana Pedestrian Di Lingkungan Kampus: Studi Kasus Kampus UNDIP dan UNNES Liliek Satriyadi; Bambang Haryadi; Ismiyati -
Wahana Teknik Sipil: Jurnal Pengembangan Teknik Sipil Vol 22, No 1 (2017): Wahana Teknik Sipil
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/wahanats.v22i1.902

Abstract

Public infrastructure that supports mobility is closely related to the issue of sustainability. Research on pedestrian facilities at the university is a description of the extent to which pedestrian is used in Indonesia. The purpose of this research is to identify the pedestrian facilities, compare the availability of pedestrian facilities and to know the perception of the academic community from the case study of Diponegoro University Campus and Semarang State University. The research method used is case study with qualitative approach based on assessment of nine criteria of sustainable pedestrian. The comfortable and safe pedestrian conditions in the Undip Campus are the most powerful aspects of the correlation among the nine aspects that are compared. While in Unnes Campus, the feasibility of pedestrian and its easy to reach correlation is very strong against the level of satisfaction of respondents to Pedestrian infrastructure that exist today. The connectivity of pedestrian in Undip Campus is higher than in Unnes Campus, and it turns out that in other technical aspects it tends to be so. The similarity of the two campus locations that still do not meet the requirements of satisfaction is the use of pedestrian by the difable (with special needs). Based on the assessment of sampling point (59 points) from the pedestrian on the Undip and Unnes campuses, in general the two research sites have not fully implemented 9 sustainable pedestrian criteria. The need for pedestrian data collection and arrangement as part of the sustainable Campus development becomes the need of campus managers in the futureKata kunci : Pedestrian, sustainable, campus
Pereduksian FRAUD Akuntan Satria Budi Wicaksono; Bambang Haryadi; Oyong Lisa
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 3 No. 1 (2020): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

This study aims to uncover the efforts of accountants to reduce fraud. The study uses an interpretive approach with a phenomenological method to see phenomena that are directly related to the symptoms that arise around humans that are organized in the sphere of interaction between the accountant profession, clients, and third parties. The data in this study were obtained from observations in the field by actively participating in each activity, in-depth interviews related to efforts to avoid fraudulent practices with people who are directly involved in the world of accountants. Data analysis was performed using noema and noesis analysis. The results showed that there were three efforts that accountants could make when they were employed, such as religiosity, professionalism, and materialism. After formulating the results based on an analysis of conversations with the informant, it can be concluded that what must be done by the accountant is to combine the three efforts and apply them to the work culture. Keywords: Fraud, Accountants, Phenomenology, Religiosity, Professionalism
Multiple Linear Regression Analysis on Corporate Governance Mechanisms for Banking Financial Performance siti umyana; Bambang Haryadi
International Journal of Science, Engineering, and Information Technology Vol 6, No 1 (2021): IJSEIT Volume. 06 Issue. 01 DECEMBER 2021
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/ijseit.v6i1.14814

Abstract

Banking every year has progressed quite rapidly to compete in the financial field, by offering lower interest rates and some tips that attract the attention of banking consumers are enough to attract people to use the bank's financial services. However, it should also be noted that every bank, be it or general, has various strategies to attract the attention of customers who will use the bank's services, to make customers more comfortable and interested in using the services of a bank, there are several mechanisms that are applied, and in this study researchers used the variable of the corporate governance mechanism as an independent variable and the financial performance variable as a dependent variable. By using the method of quantitative descriptive approach by taking data from several banks. So the researchers got the results that were thrown on a Likert scale. From the results of research processed using the help of several SPSS V.21 applications, it shows that directors and institutional ownership have a good impact on the organizational performance of a bank. However, the ownership of management, independent boards, and audit committees does not have a good impact on the financial performance of banks.