Articles
<![CDATA[THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE AND EFFORTS TO PREVENT FRAUD IN BANKING COMPANIES ]]>
<![CDATA[Endah, Nur]]>;
<![CDATA[Tarjo, Tarjo]]>;
<![CDATA[Musyarofah, Siti]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 1: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v10i1.10268
<![CDATA[To realize good corporate governance, the principles of transparency, accountability, responsibility, independence, and fairness must be implemented to the fullest. The purpose of this study is to determine how the implementation of Good Corporate Governance and efforts to prevent fraud in banking companies. The research method used is a qualitative method. The data sources are primary and secondary data. The data is collected by interview, observation, and documentation. Whereas the data analysis technique is done by data reduction, data presentation, and drawing conclusions. The results of the study show that the application of GCG at PT. BPR X can be said to be done according to the rules, but it is not yet optimal, it can be seen from several problems that exist in the company. The maximum implementation of GCG is expected to prevent fraud in banking companies.]]>
<![CDATA[FRAUD PATTERNS ON NGO FUNDS ACCOUNTABILITY REPORTS ]]>
<![CDATA[Subaida Subaida]]>;
<![CDATA[Siti Musyarofah]]>;
<![CDATA[Prasetyono Prasetyono]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 3, No 2 (2018): Volume 3, No.2nd Edition (July-December 2018) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfjournal.v3i2.89
<![CDATA[The purpose of this study is to identify and analyze the fraud patterns on NGO funds accountability reports. The methodological approach used in this study is case study by conducting interview, observation and document review. The findings of this study show that the fraud patterns on the accountability report includes 1) documentation of fictitious activities, 2) fictitious term of reference, 3) fictitious narration, 4) fictitious attendance list, 5) fictitious receipts, 6) lack of controlling, and 7) auditor is not independent.]]>
<![CDATA[Penyusunan Model Pengamanan Aset Tidak Bergerak di Kabupaten Sumenep ]]>
<![CDATA[Toton Merianto]]>;
<![CDATA[Siti Musyarofah]]>;
<![CDATA[Bambang Haryadi]]>
<![CDATA[ Akuntabilitas Vol 13, No 1 (2020) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v13i1.14875
<![CDATA[The problem of management asset is one of many problems faced by local government whose material asset. The research purpose is to create security model on immovable assets in Sumenep. This research uses qualitative method with soft system methodology approach. The results showed that Sumenep district government in implementing the immovable asset security is not optimal because there is no standard reference, so immovable assets security model is needed. Administrative security model starting from demand the land assets report from the entire agencies accompanied by supporting documents. Furthermore, the report synchronized and verified directly to the assets location. If there are assets that administratively incomplete, than it must performed by legal security that starts from tracking the land assets status, if uncertified assets are found than certification is needed. Certified land assets then followed up through the physical security of land assets that used by the other party or misused by parties who violate the provisions of the land use agreement by fencing/installing a sign of ownership]]>
<![CDATA[REORENTASI AUDIT INTERNAL UNTUK MELAWAN KORUPSI PENGADAAN ]]>
<![CDATA[Achmad Fawaid Asad]]>;
<![CDATA[Tarjo Tarjo]]>;
<![CDATA[Siti Musyarofah]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 10, No 3 (2019): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2019.10.3.34
<![CDATA[Abstrak: Reorientasi Audit Internal untuk Melawan Korupsi Pengadaan. Tujuan penelitian ini adalah untuk menemukan reorientasi peran audit internal dalam melawan korupsi pengadaan. Penelitian ini menggunakan metode configurative-ideographic case study pada informan yang berasal dari Auditor Pengawas Internal Pemerintah (APIP). Penelitian ini menemukan bahwa informan sering jatuh pada sikap penilaian profesional yang tidak objektif pada kegiatan pengadaan yang di dalamnya terdapat political corruption. Peneliti mengusulkan struktur pengawasan internal pemerintah daerah dengan pendekatan three lines for defense. Konsep ini mendedikasikan artikulasi yang jelas terhadap peran audit internal di lingkungan pemerintah daerah dalam memberikan support assurance. Abstract: Internal Audit Reorientation Against Procurement Corruption. The purpose of this study is to find a reorientation of the role of internal audit in the fight against procurement corruption. This study uses configurative-ideographic case study method on informants from the government's internal auditor. This study finds that informants often fall into the attitude of professional judgment that is not objective in procurement activities, in which there is political corruption. The researcher proposes the internal supervision structure of the regional government using the three lines for the defense approach. This concept dedicates a clear articulation of internal audit’s roles within the local government environment in providing support assurance.]]>
<![CDATA[Analisis Kerjasama Pemanfaatan Aset Daerah ]]>
<![CDATA[Agung Prasetya]]>;
<![CDATA[Siti Musyarofah]]>;
<![CDATA[Bambang Haryadi]]>
<![CDATA[ InFestasi Vol 16, No 1 (2020): JUNI ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v16i1.6897
<![CDATA[The purpose of this study is to understand and analyze the cooperation in the use of building assets in the XYZ Regency Government. This research uses descriptive qualitative method, the researcher tries to analyze the object of research in accordance with the facts in the field, process the data obtained from the informants and conduct observations and interviews and literature study. The results of this study indicate that cooperation in the use of these assets in terms of PAD is very small compared to the investment issued, and also found a lot of cheating in the management of this cooperation so that there is a strategy that must be done by the Government to optimize PAD by increasing the quality of human resources, and making improvements from themselves. and improvement of standard operating procedures (SOP).]]>
<![CDATA[MEMOTRET POLA FRAUD PADA RINCIAN OBJEK BELANJA YANG MENJADI TEMUAN BPK ]]>
<![CDATA[Siti sholihah]]>;
<![CDATA[M. Nizarul Alim]]>;
<![CDATA[Siti Musyarofah]]>
<![CDATA[ JAFFA Vol 4, No 2 (2016): Oktober ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v4i2.2783
<![CDATA[The purpose of this study to analyze the patterns of fraud on the 19 object details shopping becomes BPK in SKPD Mahkota. The reseach design is case study in SKPD Mahkota which SKPD with the biggest finding in Pemkab Singgasana. The informant is the financial manager at SKPD Mahkota. The results showed that fraud on the details of the object shopping becomes BPK in SKPD Mahkota occur starting from the planning stage, the stage of implementation and administration as well as the stage of reporting and accountability. Fraud in the third stage was conducted jointly by the planners, PPTK, treasurer and PPK.]]>
<![CDATA[“FRAUD” IN THE MANAGEMENT OF FUNCTIONAL LITERACY PROGRAM ]]>
<![CDATA[Alil Mafahir]]>;
<![CDATA[Siti Musyarofah]]>;
<![CDATA[Prasetyono Prasetyono]]>
<![CDATA[ JAFFA Vol 6, No 1 (2018): April ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v6i1.4329
<![CDATA[The aim of this research is to identify the pattern of fraud in the management of functional literacy program. This is a descriptive qualitative research. This research employed primary data with interview, institutional document analysis, and observation as the method of data collection. The findings of this research suggest that there are some fraud patterns found in the management of functional literacy program i.e. (1) the proposal creation as an administrative formality (2) the reduction of the learning duration (3) the reduction of the tutor’s transportation fees (4) the reduction of the stationery procurement budget.]]>
<![CDATA[PENGARUH PENERAPAN E-PROCUREMENT TERHADAP PENCEGAHAN FRAUD DI SEKTOR PUBLIK ]]>
<![CDATA[Imam Agus Faisol]]>;
<![CDATA[T. Tarjo]]>;
<![CDATA[Siti Musyarofah]]>
<![CDATA[ JAFFA Vol 2, No 2 (2014): Oktober ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v2i2.763
<![CDATA[Penelitian ini bertujuan menguji pengaruh penerapan e-procurement terhadap pencegahan fraud di sektor publik. Penelitian ini menggunakan metode kuantitatif dengan pendekatan eksplanatori (explanatory research). Teknik analisis menggunakan structural equation modeling (SEM), dengan metode alternatif variance-based SEM atau partial least squares (SEM-PLS). Peneliti menggunakan program Warp PLS 3.0 untuk menguji hipotesis penelitian. Unit analisis penelitian ini antara lain ULP, SKPD dan penyedia barang dan jasa di ruang lingkup pemerintah kota Surabaya. Temuan penelitian ini mengemukakan bahwa tahap perencanaan dan penyusunan dokumen lelang berpengaruh secara signifikan terhadap pencegahan. Sedangkan tahap pembentukan panitia, prakualifikasi, evaluasi penawaran, pengumuman dan sanggahan tidak berpengaruh terhadap pencegahan fraud.]]>
<![CDATA[PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA EKSEKUTIF PUBLIK DENGAN MORAL HAZARD SEBAGAI VARIABEL PEMODERASI (Studi Kasus di Pemerintah Daerah Kabupaten Sumenep) ]]>
<![CDATA[Siti Musyarofah]]>
<![CDATA[ EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 12 No 4 (2008) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya ]]>
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DOI: 10.24034/j25485024.y2008.v12.i4.205
<![CDATA[Bottom up system in budgeting process is more adopted for this time. But effectiveness of this system in increasing managerial performance is debatable because of individual motivation that reflected hazard moral. This research tries to examine the effect of budget participation to managerial performance with moral hazard as moderating variable. This research is a case study in Sumenep – Madura (East Java), with respondents are public executive at SKPD (Satuan Kerja Perangkat Daerah) whom included in budget team. There were 70 respondents who participated in this research. The hypotheses was examined with multiple regression in interaction model with absolute difference. The results show that high budget participation will increase managerial performance if lower hazard moral is not supported with alpha 5%. Although interaction model is statistically significant, but interaction coefficient is negative at -4,492, this caused hypothesis is reject]]>
<![CDATA[Implementasi Pengukuran Kinerja dengan Sistem Terintegrasi ]]>
<![CDATA[Lilik Absari]]>;
<![CDATA[Siti Musyarofah]]>;
<![CDATA[Bambang Haryadi]]>
<![CDATA[ Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 5 No. 1 (2021): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Malang ]]>
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DOI: 10.33795/jraam.v5i1.006
<![CDATA[This research was conducted at the dr. Soedomo Trenggalek Hospital in 2017, by implementing two performance measurement systems, Balanced Scorecard (BSC) and the Malcolm Baldrige National Quality Award (MBNQA). The aim is to understand the performance of dr. Soedomo Trenggalek Hospital. Integration is done by mapping each BSC perspective, then the MBNQA perspective is disseminated into BSC strategy map with 3 categories including Drivers, Systems, and Results. The research method used a case study. The results of the performance measurement with the integration of BSC and MBNQA in dr. Soedomo Trenggalek Hospital shows that his performance is quite good. Abstrak Penelitian ini dilakukan di RSUD dr. Soedomo Trenggalek pada tahun 2017, dengan mengimplementasikan dua sistem pengukuran kinerja Balanced Scorecard (BSC) dan Malcolm Baldrige National Quality Award (MBNQA). Tujuannya adalah untuk mengetahui kinerja pada RSUD dr. Soedomo Trenggalek. Integrasi dilakukan dengan memetakan setiap perspektif BSC, kemudian perspektif MBNQA disebarluaskan ke dalam peta strategi BSC dengan 3 kategori meliputi Driver, System, dan Result. Metode penelitian menggunakan studi kasus untuk mengukur kinerja RSUD dr. Soedomo Trenggalek. Pengukuran kinerja dengan integrasi BSC dan MBNQA di RSUD dr. Soedomo Trenggalek menunjukkan bahwa hasil kinerja yang cukup baik.]]>
