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All Journal AKUNTABILITAS JWEM (Jurnal Wira Ekonomi Mikroskil) AGRIEKONOMIKA Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Infestasi Journal of Auditing, Finance, and Forensic Accounting Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Jurnal Ilmiah Bisnis dan Ekonomi Asia EKUITAS (Jurnal Ekonomi dan Keuangan) Asia Pacific Fraud Journal Performance : Jurnal Bisnis dan Akuntansi Jurnal Buana Akuntansi Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Bambang Haryadi
Universitas Trunojoyo Madura
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Village Poverty And Financial Performance Study Between The Land Area And The Archipelago In The District Of Sumenep - Madura Bambang Haryadi; Aisyah Ariefiana
MediaTrend Vol 16, No 1 (2021): MARET
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/mediatrend.v16i1.9511

Abstract

This study aims to describe the condition of financial performance and the level of village poverty in the mainland and island villages in Sumenep Regency. Then, this study will also examine the significance of differences in financial performance conditions and poverty levels between island and mainland villages. Next, test the correlation between the level of dependence of the village on the level of village poverty. The samples were selected randomly (random sampling) as many as 56 village governments. The analysis technique used is the Independent Sample T-test. The results showed that there was a very significant relationship or correlation between the level of dependency of the village and the level of village poverty. In addition, the results of the study indicate that there are differences in the financial performance of the mainland and archipelago village governments from the PADesa effectiveness ratio. Meanwhile, from the economic ratio, efficiency, village financial independence and village financial dependence, there is no difference in performance between the mainland and archipelago village governments. In terms of the ratio of village financial effectiveness, the mainland village government is superior to the archipelagic region. 
KAJIAN STUDI KRITIS IMPLIKASI SLOGAN PAJAK “BANGGA BAYAR PAJAK” Bambang Haryadi; Lailatuz Zahra
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 16 No 1 (2022): Jurnal Ilimiah Bisnis dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (464.193 KB) | DOI: 10.32815/jibeka.v16i1.191

Abstract

The purpose of this study was to test the level of knowledge and understanding of taxpayers about tax slogans "proud to pay taxes." The type of research is a descriptive qualitative method using a critical approach. The place chosen in this study was KPP Pratama Pamekasan. The results showed that (1) socialization by KPP Pratama Pamekasan was still lacking, so the community did not know and understand what he wanted in the slogan. (2) The slogan is still interpreted and is inappropriate. The taxpayer still considers the slogan to remind the awareness to pay taxes. Not yet at the stage of pride for taxpayers after paying taxes; (3) Great hope of the slogan that the community is more proud of the government can manage professionally and accountable tax revenues.
MENGUNGKAP RAHASIA DIBALIK ANGKA PENDAPATAN (METODE STUDI KRITIS) Bambang Haryadi
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 2 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2018.v2.i2.3937

Abstract

Revenue for the company is very important. The greater income earned, the greater company's ability to fund all costs incurred. In practice, the value of income can not stand alone from the environment. This study wants to reveal the secrets behind the rising of corporate income. The paradigm used in this research is qualitative. This paradigm considers that reality is subjective and has many dimensions. The research approach uses a critical study that aims to reveal the meaning behind income numbers. This critical study is a Neo Marxist line. The results showed that: (1) the increase of income value can not be separated from the interests of management. The company's revenue value so far is a reflection of the company's strategy by using tariff increase only. Furthermore, (2) the company's revenue also shows the obligation of the company to deposit the PAD to the local government. (3) Increase in revenues has a negative impact on consumers. Increasing tariffs to earn revenue was not followed by providing good service to customers. (4) In increasing revenue, companies should not ignore environmental awareness and sustainability.
Desember 2016 EFEKTIVITAS PELAYANAN PELAPORAN SPT MASA BAGI WAJIB PAJAK ORANG PRIBADI DAN BADAN MELALUI LAYANAN DRIVE THRU (STUDI PADA KPP PRATAMA SINGOSARI) Maya Zukhrifatil Jinan; Bambang Haryadi; Gita Arasy Harwida
InFestasi Vol 12, No 2 (2016): Desember
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v12i2.2767

Abstract

The purpose of this research is to identifity the effectiveness of monthly tax return reporting activities through the drive-thruservice in KPP Pratama Singosari. The effectiveness was identified by comparing the objective of the drive thru serviceand its achievment since it is enacted. This research used qualitative descriptive method and depth interview, observationand documentation as data collecting method. The results this study indicates that the drive thru service is generallyeffective, however, it does not give asignificant effect for the KPP’s service in term of the monthly tax return reportingservice.
Mengungkap Makna “Keuntungan”pada Sistem Paroan Penggemukan Sapi Madura Bambang Haryadi; Hanif Yusuf Seputro; Habi bullah
Agriekonomika Vol 10, No 1: April 2021
Publisher : Department of Agribusiness, Faculty of Agriculture, Universitas Trunojoyo Madura, Indonesi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/agriekonomika.v10i1.9982

Abstract

Pulau Madura terkenal sebagai pulau sapi karena populasi budidaya sapi yang masif. Budidaya sapi sudah lama dikembangkan dengan pola kerjasama (paroan). Tujuan penelitian untuk mengungkap faktor yang mempengaruhi penggemukan sapi, model konsep bisnis “Paroan”dan makna keuntungan nilai serta makna di balik keuntungan. Penelitian ini menggunakan model mix method yang memadukan pendekatan kuantitatif dan kualitatif. Model kualitatif digunakan setelah penelitian kuantitatif dilakukan. Hasil analisis regresi berganda menunjukkan bahwa konsep keuntungan memiliki pengaruh terhadap perkembangan bisnis sistem paroan. Secara kualitatif, terdapat 2 konsep paroan yaitu paroan uang dan paroan hasil anak sapi. Jenis keuntungan berupa keuntungan material dan non material. Keuntungan materi dimaknai sebagai usaha mencari uang atau rejeki, sebagai penghasilan tambahan, sebagai tabungan. Sedangkan non materi dimaknai sebagai: (1) anugerah produktivitas, (2) bersama beramal, (3) menyambung saudara, (4) menjunjung tinggi budaya.
RELIGIOSITY MODERATION ON THE EFFECT OF WHISTLEBLOWING INTENTION AND FRAUD TENDENCY Veni Nopeanti; Tarjo Tarjo; Bambang Haryadi
Asia Pacific Fraud Journal Vol 5, No 2: Volume 5, No. 2nd Edition (July-December 2020)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v5i2.169

Abstract

This study examined the effect of whistleblowing intention on fraud tendency and the role of religiosity as a moderating variable of the effect of whistleblowing intention on fraud tendency in higher education institutions. The sample in this research was finance staff at State Universities in East Java. The research data were obtained by distributing questionnaires directly to the respondents. The methods used for data analysis in this research were simple linear regression and Moderated Regression Analysis (MRA). The results show that whistleblowing intention has an effect on fraud tendency. Besides, religiosity is also proven to be a moderating variable of whistleblowing intention effect on fraud tendency in higher education institutions.
Penyusunan Model Pengamanan Aset Tidak Bergerak di Kabupaten Sumenep Toton Merianto; Siti Musyarofah; Bambang Haryadi
Akuntabilitas Vol 13, No 1 (2020)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v13i1.14875

Abstract

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
PRAKTIK AKUNTANSI MANAJEMEN BISNIS BESI TUA BERBASIS BUDAYA PERSAUDARAAN MADURA Nurhalimah Nurhalimah; Achdiar Redy Setiawan; Bambang Haryadi
Jurnal Akuntansi Multiparadigma Vol 10, No 1 (2019): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2019.04.10001

Abstract

Abstrak: Praktik Akuntansi Manajemen Bisnis Besi Tua Berbasis Budaya Persaudaraan Madura. Penelitian ini bertujuan untuk mengungkap pengelolaan keuangan pada sebuah entitas bisnis di bidang jual beli besi tua, serta nilai-nilai budaya yang terkandung di dalamnya. Etnometodologi digunakan sebagai metode analisis. Hasil riset menunjukkan bahwa modal usaha diperoleh dari pihak lain dalam bentuk pinjaman berdasarkan ikatan kekeluargaan dan saling percaya yang tinggi. Selain itu, proses transaksi, baik pembelian maupun penjualan, didasarkan atas naluri, pengalaman, dan keberanian menanggung risiko kerugian. Pada sisi lainnya, pencatatan dilakukan cukup hanya dengan pengingat terbatas dan menjaga rasa saling percaya antarpihak terkait.Abstract: Scrap Metal Management Accounting Practices Based on Maduranese Brotherhood Culture. This study aims to reveal the financial management of a business entity in the field of buying and selling scrap metal, as well as the cultural values contained in it. Ethnomethodology is used as an analytical method. Research results show that business capital is obtained from other parties in the form of loans based on family ties and high mutual trust. Also, the transaction process, whether buying or selling, is based on instincts, experience and courage to risk loss. On the other hand, the recording is done only with limited reminders and maintaining mutual trust between the parties concerned.
Deteksi Kecurangan Laporan Keuangan Dan Upaya Penanganannya Pada Bank Perkreditan Rakyat Bayu wicaksono; Bambang Haryadi
InFestasi Vol 17, No 2 (2021): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v17i2.11672

Abstract

Penelitian ini dilakukan dengan tujuan untuk memberikan gambaran dalam mendeteksi kecurangan laporan keuangan dengan memperhatikan gejala-gejala (redflags) kecurangan yang muncul serta dapat menjadi masukan pada saat memberikan kebijakan untuk meminimalisir terjadinya fraud pada Bank Perkreditan Rakyat. Penelitian ini menggunakan pendekatan kualitatif dan teknik analisis data menggunakan deskriptif yang mengungkapkan karakteristik yang ada pada situs penelitian. Informan meliputi pimpinan cabang dan masing-masing penyelia unit yang berkaitan. Hasil penelitian menunjukkan bahwa gejala-gejala potensial yang timbul meliputi adanya tekanan yang berlebih dari pimpinan, ketidakefektifan pelaksanaan monitoring, minimnya pemisahan tugas, ketidakpuasaan terhadap pekerjaan yang dimiliki saat ini, perubahan perilaku dan gaya hidup. Hasil temuan redflags kemudian dikeroleasikan dengan teori segitiga kecurangan dan disimpulkan bahwa faktor peluang merupakan faktor yang paling butuh perhatian khusus. Upaya yang dilakukan untuk meminimalisir terjadinya kecurangan dilakukan dengan 2 cara yakni upaya preventif (menjadikan budaya organisasi yang jujur dan meningkatkan kualitas pengendalian internal) serta melakukan upaya represif (memberikan sanksi sesuai peraturan yang berlaku). This study was conducted with the aim of providing an overview in detecting fraudulent financial reports by paying attention to the fraud red flags symptomps that appear and can be used as input when providing policies to minimize the occurrence of fraud in Rural Banks. Informants include branch leaders and each related unit supervisor. This study uses primary data with descriptive qualitative research methods. The results showed that the potential symptoms that arise include changes in behavior and lifestyle, ineffective monitoring implementation, lack of segregation of duties, dissatisfaction with the current job. The findings of red flags were then correlated with the fraud triangle theory and concluded that the opportunity factor is the factor that most needs special attention. Efforts that is used to minimize the occurrence of fraud were done in 2 ways, preventive efforts such as creating an honest organizational culture and improving the quality of internal control. and the repressive efforts be like giving punishment according to applicable regulations.
Analisis Kerjasama Pemanfaatan Aset Daerah Agung Prasetya; Siti Musyarofah; Bambang Haryadi
InFestasi Vol 16, No 1 (2020): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v16i1.6897

Abstract

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).
Co-Authors Achdiar Redy Setiawan Achdiar Redy Setiawan Agung Prasetya Agus Sari Aisyah Ariefiana Andi Hery Bayu wicaksono Gita Arasy Harwida Habi Bullah, Habi Hanif Yusuf Seputro Ilham Maulana Imam Nur Hidayat Lailatuz Zahra Lilik Absari Maya Zukhrifatil Jinan Moh Toyyib Muhammad Asyim Asya'ri Nova Indriani Nurhalimah Nurhalimah Prasetyono Prasetyono Rita Yuliana Siti Musyarofah Tarjo Tarjo Toton Merianto Vani Oktaviana Veni Nopeanti