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All Journal Infestasi Prosiding Seminar Nasional Program Pengabdian Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Ilham Maulana Saud
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Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Medicine & Pharmacology Social Sciences

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AKUNTABILITAS PUBLIK MELALUI TATA KELOLA ADMINISTRASI KEPENDUDUKAN Ietje Nazaruddin; Ilham Maulana Saud; Sri Budhi Rezki; Fitri Wahyuni; Evi Rahmawati
Prosiding Seminar Nasional Program Pengabdian Masyarakat 2018: 1. Penguatan Inovasi Sosial Humaniora Bagi Pemerintah Daerah
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (497.407 KB)

Abstract

Administrasi kependudukan merupakan program yang penting, karena data kependudukanmerupakan informasi yang berguna untuk pengambilan kebijakan guna memajukan pemerintahandaerah. Administrasi kependudukan di Dusun Dlingo I dan II saat ini bersifat manual dan databelum disesuaikan dengan kondisi terkini. Berdasarkan kondisi tersebut upaya peningkatankompetensi pihak-pihak yang terlibat dalam proses administrasi khususnya administrasikependudukan akan meningkatkan akuntabilitas publik. Pengelolaan Administrasi kependudukanyang baik diharapkan informasi kependudukan menjadi transparan, akuntabel, partisipatif dandisiplin.Tujuan pengabdian masyarakat ini adalah membuat database kependudukan dengan bantuanteknologi informasi, serta mempermudah beberapa kegiatan pamong dalam membuat administrasikependudukan. Administrasi kependudukan dengan menggunakan teknologi informasi akanmeningkatkan kualitas data maupun informasi. Pengguna dapat mengolah informasi kependudukandengan lebih cepat dan sesuai dengan keinginan. Metode pelaksanaan program dimulai dariobservasi awal, merumuskan permasalahan, sosialisasi dan diakhiri dengan pendampingan sertapelaporan.Hasil pengabdian masyarakat ini akan meningkatkan kemampuan para pengurus tingkat Dusundalam melakukan manajemen adminitrasi kependudukan. Hasil program adalah databaseadministrasi kependudukan yang terdigitalisasi sehingga data semakin akurat. Databasekependudukan juga bisa diolah sesuai kebutuhan.Manajemen administrasi kependudukan yang baik akan mewujudkan administrasi yang tertib. Datakependudukan yang akurat merupakan sumber data dan informasi dalam mengelola pemerintahanDesa, melaksanakan pembangunan, membina dan memberdayakan masyarakat.
Analisis Faktor Yang Mempengaruhi Perilaku Nasabah Perbankan Konvensional Beralih Ke Perbankan Syariah (Studi Empiris Pada Mahasiswa Perguruan Tinggi di D.I.Y) Ilham Maulana Saud; Iman Teguh; Peni Nugraheni
InFestasi Vol 14, No 2 (2018): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v14i2.4858

Abstract

This study aims to analyze and prove empirically the influence of knowledge, religiosity, accessibility, and extra curricular islamic program to conventional banking customer behavior that switch to sharia banking. The subjects of this study are students of accounting study programs that become conventional banking customers and switch to sharia banking, whether really switching or not really switching. The object of this study is the institutions of college in the Special Region of Yogyakarta. In this study the sample of 82 respondents selected using purposive sampling method. The analysis used in this research is multiple linear regression analysis using SPSS 24.0. Based on the analysis that has been done obtained the result that the knowledge and extra curricularislamic program does not affect the behavior of conventional banking customers to switch to sharia banking. While religiosity and accessibility proved to have a positive and significant effect.
Analisis Determinan Fraud Prevention (Studi Empiris Pada Badan Usaha Milik Daerah di D.I Yogyakarta dan Jawa Tengah) Ilham Maulana Saud; Alfin Taufiqul Hakim; Lulu Dyar
Jurnal Akuntansi Keuangan dan Bisnis Vol 13 No 2 (2020): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (224.941 KB) | DOI: 10.35143/jakb.v13i2.3604

Abstract

This research has a purpose to analyze the influence of proactive fraud audit, whistleblowing system, and internal control system of fraud prevention with morality as a moderating variable. The subject in this research is employees who work in Badan Usaha Milik Daerah (BUMD) in Yogyakarta and Central Java. The number of samples in this research were 70 respondent that has been chosen by using a purposive sampling method. The type of data used is primary data. The results of the research show that proactive fraud audits did not affect fraud prevention. The whistleblowing system has a positive influence on fraud prevention. The internal control system has a positive influence on fraud prevention. Morality strengthens the influence of proactive fraud audits on fraud prevention. Morality does not moderate the influence of the whistleblowing system on fraud prevention. Morality does not moderate the influence of the internal control system on fraud prevention. Keywords: Proactive fraud audit, Whistleblowing System, Internal Control System, Fraud Prevention, Morality.
The Effect of Ethical Leadership, Organizational Politics Perception, and Moral Courage on Internal Whistleblowing Ilham Maulana Saud; Nida Shintya Maulida; Ietje Nazaruddin
Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 1 (2022): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

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Abstract

This study examines the effect of ethical leadership on internal whistleblowing through organizational politics perception as a mediating variable. In addition, this study also investigates the role of moral courage as a moderating variable. This study was conducted at the local government in Tabalong Regency, South Kalimantan Province, Indonesia. The sample selection used the purposive sampling method, and a total of 267 valid responses was obtained as samples. The data were collected employing the questionnaire survey method. The data were then processed utilizing SEM-PLS through the SmartPLS 3.0 application. The study results found that ethical leadership had a direct or indirect positive effect on internal whistleblowing. Meanwhile, moral courage was not proven to moderate the negative relationship between organizational politics perception and internal whistleblowing. This study also uncovered that organizational politics perception had a negative effect on internal whistleblowing.
Determinan Audit judgment Auditor Pemerintah pada Audit Laporan Keuangan Pemerintah Daerah: Studi pada Badan Pemeriksaan Keuangan Perwakilan Provinsi Jawa Tengah dan Badan Pemeriksaan Keuangan Perwakilan Provinsi Daerah Istimewa Yogyakarta Ilham Maulana Saud; Edwin Heriyanto; Rudy Suryanto
Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 2 (2018): September 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (396.86 KB) | DOI: 10.24815/jdab.v5i2.10862

Abstract

This study aims to gain empirical evidence on the influence of knowledge, experience, task complexity, obedience pressure, and professionalism for audit judgment performed by auditor. The samples of this study are auditors who worked at Badan Pemeriksa Keuangan/BPK (or Financial Supervisory Body), representative of Central Java Province and BPK Representative of Yogyakarta Province. The sample selection was conducted by using purposive sampling method. The data collection method was performed by using questionnaire distributed directly to the auditors. There were 140 questionaries distributed but only 76 questionnaires can be processed. Data analysis used a multiple linear regression method. The result of this study shows that knowledge, experience, and professionalism of the auditors have a positive significant effect on thet audit judgment of the auditors, whereas obedience pressure have a significant negative influence for the audit judgment of the auditors. Only the task complexity has not significant effect on the audit judgment taken by auditors.
Co-Authors Alfin Taufiqul Hakim Edwin Heriyanto Evi Rahmawati Fitri Wahyuni Ietje Nazaruddin Iman Teguh Lulu Dyar Nida Shintya Maulida Nugraheni, Peni Rudy Suryanto Sri Budhi Rezki