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All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Riset Terapan Akuntansi JASF (Journal of Accounting and Strategic Finance) Performance : Jurnal Bisnis dan Akuntansi Jurnal Ekonomi Pembangunan Journal of Business and Information System wacana equiliberium (jurnal pemikiran penelitian ekonomi) Abdi Kami : Jurnal Pengabdian Kepada Masyarakat AKMENIKA Darmabakti : Junal Pengabdian dan Pemberdayaan Masyarakat Indian Journal of Forensic Medicine & Toxicology Sustainable : Jurnal Akuntansi Sewagati: Jurnal Pengabdian Masyarakat Indonesia Journal of Accounting and Financial Issue
Arief Hidayatullah Khamainy
Universitas Wiraraja
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pengaruh Impor Garam terhadap Harga Garam dan Kemiskinan Petani Garam di Pulau Madura Mohammad - Rofik; Anik Anekawati; Arief Hidayatullah Khamainy
Jurnal Ekonomi Pembangunan Vol 11 No 1 (2022): Volume 11 Nomor 1 Tahun 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jep.v11i1.400

Abstract

National salt needs are increasing along with population growth and industrial development. The significant demand for salt from various industrial use led to different standardization of salt products produced. Madura Island is one of the salt-producing centers. But high salt production of Madura is not followed by the welfare of salt farmers. Therefore, a scientific study is needed to be related to the relationship of salt imports to national salt prices and the poverty of salt farmers, especially on Madura Island. The results show that salt imports do not significantly correlate with domestic salt prices. The Increasing volume of salt imports (% tons) can trigger a decrease in the price of raw material salt in Indonesia in the next two years. This means that increasing the import of salt can reduce or damage the price of raw material salt in the future or incoming year. Salt Exchange Rate (SER) is used to measure the well-being of salt farmers. The results obtained show a negative relationship between SER and the number of salt imports. There is a negative relationship between the exchange rate of salt farmers and the number of salt imports. This shows that the higher the number of salt imports, the consistently smaller value of SER, or the higher amount of salt imports, the salt farmers will be in deficit.
Pengaruh Due Professional Care, Kompetensi, Dan Independensi Terhadap Kualitas Audit (Studi Pada Kantor Inspektorat Se-Madura) Maurena Ayu Afristia; Arief Hidayatullah Khamainy
SUSTAINABLE JURNAL AKUNTANSI Vol 3 No 1 (2023): Volume 3, No.1 Mei 2023
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v3i1.15550

Abstract

Penelitian ini bertujuan untuk menguji dan memberikan bukti empiris tentang sejauh mana (1) pengaruh due professional care, (2) pengaruh kompetensi terhadap kualitas audit, (3) pengaruh independensi terhadap kualitas audit, kualitas audit pada kantor Inspektorat di 4 kabupaten wilayah Madura. Populasi dalam penelitian ini adalah auditor internal pemerintahan yang bekerja di Inspektorat Kota Sumenep, Pamekasan Sampang, dan Bangkalan. Jenis penelitian yang digunakan adalah jenis penelitian deskriptif. Pendekatan yang digunakan adalah pendekatan kuantitatif. Sedangkan sumber data yang digunakan adalah data primer dalam bentuk survei dengan menggunakan kusioner. Metode penentuan sampel yang digunakan dalam penelitian adalah sampel jenuh yaitu dengan menjadikan semua sampel menjadi responden. Metode pengumpulan data yang digunakan adalah metode survey dengan mengambil data secara langsung ke lapangan. Dari 100 kuesioner yang tersebar, 30 kuesioner tidak kembali atau tidak diisi, sehingga kuesioner yang dapat diproses hanya 70 kuesioner. Penyebaran kuesioner dimulai tanggal 25 Mei 2022 sampai tanggal 25 Juni 2022. Metode analisis data yang digunakan adalah metode analisis statistik yaitu analisis regresi berganda dengan menggunakan alat uji atau aplikasi statistik yaitu Statistic Package for Social Sciences (SPSS) versi 25. Hasil dari penelitian ini yaitu variabel due professional care berpengaruh positif dan signifikan terhadap kualitas audit, variabel kompetensi tidak berpengaruh signifikan terhadap kualitas audit, dan variabel independensi berpengaruh signifikan terhadap kualitas audit.
Financial Statement Fraud: The Predictive Relevance of Fraud Hexagon Theory Arief Hidayatullah Khamainy; Mekar Meilisa Amalia; Pandu Adi Cakranegara; Andi Indrawati
JASF Vol. 5 No. 1 (2022): JASF (Journal of Accounting and Strategic Finance) - June 2022
Publisher : JASF

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

Abstract

The pandemic situation has suppressed various businesses in Indonesia and has provided opportunities for business actors to practice window dressing for present good company performance. The practice of window dressing is an example of financial statement fraud. Therefore, to anticipate this fraud, it is very important to examine the factors that cause companies to commit financial statement fraud. This study aims to analyze the fraud hexagon theory and its relationship with financial statement fraud. The research was conducted on state-owned companies listed on the Indonesia Stock Exchange (IDX) for the last 5 years (2016-2020). The method used to test the hypothesis is log-regression analysis. The results of the study prove that external pressure as a proxy for stimuli, CEO duality as a proxy for collusion, and the nature of the industry as the proxied opportunity have predictive relevance to financial statement fraud. Even though from ten hypotheses only three hypotheses are proved, this result implied that when companies face a difficult situation and cannot achieve their financial target and they have the opportunity to change their financial records, it is very probable that they will conduct a financial statements fraud. Thus, the government needs to monitor and make policies to prevent this conduct for state-owned companies and other companies listed in IDX
Pendampingan Penentuan Harga Pokok Produksi Dan Harga Jual Produk Olahan Ikan Desa Karanganyar Kecamatan Kalianget Astri Furqani; Arief Hidayatullah Khamainy; Dina Kurniawati; Rusnani Rusnani
SEWAGATI: Jurnal Pengabdian Masyarakat Indonesia Vol. 2 No. 2 (2023): juni : Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/sewagati.v2i2.823

Abstract

In any business, whether it is a large-scale enterprise or a small and medium-sized business (MSME), it is essential to calculate the Cost of Production to determine the selling price accurately. The purpose of providing assistance in determining the cost of production and selling price to the entrepreneurs of processed fish products in Karang Anyar village is to increase their knowledge and improve the profits of the "krupuk bandeng" (processed milkfish crackers) business. These entrepreneurs face various challenges, such as limited supply of raw milkfish due to the timing of the harvest, as the fish breeding areas are located in salt fields. This situation affects their potential income negatively. So far, these entrepreneurs have been determining the cost of production using traditional methods, where they accumulate all the costs of purchasing raw materials without considering labor costs, or they estimate it as best as they can. Additionally, when setting the selling price, they merely follow the prevailing market prices. Through this assistance, they will acquire fundamental knowledge in determining the cost of production and selling price of their processed fish products, even during non-harvest seasons of milkfish.
PERSEPSI TERHADAP PENTINGNYA MATA KULIAH AKUNTANSI FORENSIK DALAM KURIKULUM PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS WIRARAJA Febri Achmad Faraid; Syahril .; Arief Hidayatullah Khamainy
Journal of Accounting and Financial Issue (JAFIS) Vol 1 No 1 (2020): Journal of Accounting and Financial Issue (JAFIS)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/jafis.v1i1.1206

Abstract

Penelitian ini bertujuan untuk mengetahui tentang persepsi terhadap pentingnya mata kuliah akuntansi forensik dalam kurikulum Program Studi Akuntansi Fakultas Ekonomi Dan Bisnis Universiras Wiraraja. Dalam penelitian ini menggunakan data kualitatif. Untuk mendeskripsikan, menganalisis dan menarik kesimpulan tentang persepsi dosen, mahasiswa dan stakeholder terhadap pentingnya mata kuliah akuntansi forensik dalam kurikulum prodi Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Wiraraja. Hasil dari penelitian ini menjelaskan bahwa (1) terdapat satu dosen akuntansi yang berpendapat bahwa akuntansi forensik perlu dimasukkan kedalam kurikulum prodi akuntansi. Dan dua lainnya berpendapat tidak perlu. (2) terdapat dua mahasiswa akuntansi yang berpendapat bahwa akuntansi forensik perlu dimasukkan kedalam kurikulum program studi akuntansi dan dua lainnya berpendapat tidak perlu. (3) stakeholder berpendapat bahwa akuntansi forensik perlu dimasukkan kedalam kurikulum program studi akuntansi. Paling tidak mahasiswa memiliki pengetahuan mendasar tentang akuntansi forensik dan dapat digunakan sebagai bekal atau acuan bagi mahasiswa akuntansi.
Co-Authors Anik Anekawati Astri Furqani Cakranegara, Pandu Adi Dessy Novitasari Laras Asih Dina Kurniawati Febri Achmad Faraid Fitri Astuti Indrawati, Andi Lulu Amalia Nusron Mahrus Ali Maurena Ayu Afristia Mekar Meilisa Amalia Moh. Faisol Mohammad Rofik Nyoman Serikat Putra Jaya Pujiyono Rusnani Rusnani Syahril . Taufik Hidayat