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JAFFA Vol 3, No 1 (2015): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v3i1.956


The purpose of this research is to examine and analyze the influence of audit complexity, scope of audit, and risk assessment of failure to detect indications of fraud. This research is conducted in the Finance Examiner Organization of Republic of Indonesia represented East Java Province (BPK RI). The samples of this research are 54 respondents. The collecting samples technique which used in this research is  purposive sampling. The collecting data use questionnaire by a large number of answers are based on a 5-point likert scale.The result of this research reveals that the audit complexity do not significantly of failure to detect indications of fraud. Nevertheless, scope of audit and risk assessment influence significantly of failure to detect indications of fraud.
Disclosing A Side of Internal Submission Control and Payment of Claims: Study of Ethnomethodology on the BPJS in Yogyakarta Mega Harum Ramadhani; Robiatul Auliyah; Muhammad Asim Asyari
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.24 KB) | DOI: 10.29259/sijdeb.v1i4.341-356


The purpose of the research is conducted to know the implementation of internal control on the process of submission and payment of claims by BPJS Kesehatan Yogyakarta. As well as knowing the process of submission and payment of claims. This type of research is qualitative research using ethnomethodology approach. Researchers use ethnomethodology method as the basis to expose the daily activities of the process of submission and payment of claims. Technique of Data collection through interviews with relevant informants and make direct observation to the object of research. The results of this research are to answer the problem and the purpose of this research, that BPJS Kesehatan has implemented internal control with maximum. Internal controls are capable to detect red flags in the submission process and payment of claims. Although there are some "problems" that occur also in the realm of BPJS kesehatan, but the management has been controlling against the various risks that are most likely to occur mainly in the process of submission and payment of claims. Thus the strengthening of internal control system in all aspects of activity in BPJS Kesehatan should always be attempted.
Mengulik Makna Pengelolaan Keuangan Mahasiswa Bidik Misi Rakhmad Hidayat; Robiatul Auliyah
InFestasi Vol 16, No 2 (2020): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v16i2.8508


This study aims to find out and deeply explore the meaning of Bidikmisi financial management. This type of research uses qualitative methods as a tool in the process of finding answers and a phenomenological approach as a key to observe the informants' awareness. This research required four informants. Based on the description of the phenomenon related to informants' awareness in financial management, Then the result is that Informant Nindy chooses a priority scale in managing his personal finances because it is an easy way. Informant Aidan regrets that he did not manage his personal finances so he did not clearly know his expensesPenelitian ini bertujuan untuk mengetahui dan menggali secara mendalam makna pengelolaan keuangan mahasiswa bidikmisi. Jenis penelitian  ini menggunakan  metode  kualitatif  sebagai  alat  dalam  proses  penemuan  jawaban dan menggunakan  pendekatan  fenomenologi  sebagai  kunci untuk mengulik makna kesadaran para informan. Penelitian ini menggunakan empat informan. Berdasarkan hasil  deskripsi  terhadap  fenomena  yang berkaitan  dengan  kesadaran  informan  dalam  melakukan pengelolaan keuangan, maka hasilnya yaitu Informan Nindy memilih skala perioritas dalam melakukan pengelolaan keuangan pribadinya karena hal tersebut merupakan cara yang mudah. Informan Aidan menyesal tidak melakukan pengelolaan keuangan pribadinya sehingga tidak mengetahui secara jelas pengeluarannya.
Kompetensi (Competence : Journal of Management Studies) Vol 8, No 1 (2014): APRIL
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.428 KB) | DOI: 10.21107/kompetensi.v8i1.650


   Economic empowerment of the people trying to strengthen the factors of production, distribution, and marketing to increase the independence, knowledge, and skills of the community. The purpose of this study is to interpret the role of At-Taqwa mosque manejeman Bangkalan in economic empowerment. Informants of this study are the caretaker or Masjid At-Taqwa takmir Bangkalan city and the people who receive assistance. The methodology used in this study is a qualitative study with a phenomenological approach. Compiling techniques by means of unstructured interviews. The results showed that the management role of the mosque in the economic empowerment is considered not running optimally. Because, economic empowerment programs only through the provision of venture capital. In addition, the board of Masjid At-Taqwa not optimal in providing relief assistance in terms of return on capital, so many loans that are not returned to the Masjid At-Taqwa officials. . This is caused by the lack of field workers held by Masjid At-Taqwa Bangkalan and busyness of each of the existing board. 
Menguak Nilai Dan Makna Di Balik Praktik Penentuan Harga Sewa: Studi Fenomenologis Pada Pengusaha Kos-Kosan Danang Prasdika; Robiatul Auliyah; Achdiar Redy Setiawan
InFestasi Vol 14, No 1 (2018): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v14i1.4259


This research seeks to expose the practice of determining rental rates on businessservices room kos-kosan named Kos Putra Mulya. The purpose of this researchisto know the practices of the determination of rents that occur as well as uncoveringthe value and the meaning behind these practices. This study uses qualitative methodsastools in the process of the discovery answers and usethe knife as a phenomenology analysis approach to answer the value and its meanings.Theresults showed in the method of determining the price of rent conductedby Kos Putra Mulya was not based on the total cost of the activityof search efforts, but onlyusing the process of "estimate" in determining the costper-room.Thisis due to the presence of mutual cultural influence in its Treasuryactivities.Inaddition, there is cultural gotong royong, owners also instill asense of brotherhood in every effort suffered, so that business owners regardthe tenants is part of the family. And the last, the process of extracting the consciousnesstofind meaning in the term profit increase, i.e. the profit is definedas "rezekinya", while if the lossesmeant "bukan rezekinya".
Pande Besi Ethics in Transactions and Heirloom Production Rituals Siti Mardiyah; Robiatul Auliyah
Karsa: Journal of Social and Islamic Culture Vol. 28 No. 1 (2020)
Publisher : Institut Agama Islam Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/karsa.v28i1.2718


This study seeks to reveal the application of business ethics in the traditional Marsyudi blacksmith business in Paterongan Village. This study uses qualitative methods with a case study approach. The informants in this study were four, namely one main informant as the blacksmith owner and three supporting informants who were employees and customers. This research site is carried out at the Marsyudi traditional blacksmith business site, namely in Tok Koneng Hamlet, Paterongan Village, Galis District, Bangkalan Regency. The results of this study indicate that the application of business ethics to traditional Marsyudi blacksmith business is good. First, Marsyudi's traditional blacksmith business implements a belief value in the implementation of the down payment payment system, the value of giving equal prices in the heirloom selling price and the value of freedom of choice in credit payment transactions made by buyers. Second, the application of ritual ethics before carrying out heirloom production. Rituals in heirloom production that are applied to his efforts are jhejeh rituals, rituals for distributing porridge or sticky rice, reading basmalah and bathing keris heirloom by using flower water. All of these rituals are intended for the craftsman to be safe and produce good quality heirloom products. These findings are in line with the theory of teleology because the purpose of business ethics carried out by the traditional Marsyudi blacksmith business is for the good, not for evil.
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 9 No 1 (2017)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v9i1.562


Abstract: This study aims to uncover muzaki’s consciousness in paying zakat on income. This research is a qualitative study, using the transcendental phenomenological approach. The key informants in this study as many as three people of muzaki who had routinely pay zakat income more than five years. The results of the study showed that in general, the informant argues that income is one kind of the treasure (mal) which is obligated to be zakat issued. Whereas the ways to calculate the zakat, from three informants have similarity that equally counting on the gross income by using content of 2.5 percent. The next result showed that there is some consciousness that motivates the muzaki in paying zakat on income. The first consciousness is religiosity/faith. It is the obedience of informant in carrying out the obligation and the understanding of treasure concept in Islam; second, empathy for others, that the informant felt actuated to give the part of their income to others, especially to the nearby people; and third, the hope of a return, that the informant gave the part of their treasure because they want to get the requital. Keywords: Zakat on Income, Consciousness, Muzaki, the Way of Paying, Motivation