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All Journal Jurnal Ekonomi Dan Bisnis Pena : Jurnal Ilmu Pengetahuan dan Teknologi Jurnal Litbang Kota Pekalongan
Komala Ardiyani
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Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Other

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ANALISIS FAKTOR-FAKTOR PENENTU KECURANGAN (FRAUD) PADA SEKTOR PEMERINTAHAN (STUDI KASUS PADA DINAS PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KOTA PEKALONGAN) Moh. Risqi Kurnia Adi; Komala Ardiyani; Arum Ardianingsih
JURNAL LITBANG KOTA PEKALONGAN Vol. 10 (2016)
Publisher : Badan Perencanaan Pembangunan, Penelitian dan Pengembangan Daerah (Bappeda) Kota Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54911/litbang.v10i0.39

Abstract

THE PERCEPTION OF AN INCREASE IN ACCOUNTABILITY AND TRANSPARENCY OF THE GOVERNMENT SECTOR, ESPECIALLY FOR EMPLOYEES SHOULD BE CARRIED OUT CONTINUOUSLY. THIS STUDY AIMS TO PROVIDE EMPIRICAL EVIDENCE THAT LAW ENFORCEMENT, THE EFFECTIVENESS OF INTERNAL CONTROL, INFORMATION ASYMMETRIES, COMPLIANCE COMPENSATION, PROCEDURAL JUSTICE, ORGANIZATIONAL ETHICAL CULTURE, ORGANIZATIONAL COMMITMENT EFFECT ON FRAUD. METHODS OF DATA COLLECTION IS DONE BY PURPOSIVE SAMPLING AND EARNED THIRTY-FIVE (35) RESPONDENTS. THE DATA USED ARE PRIMARY DATA. MECHANICAL ANALYSIS INCLUDES TESTING THE QUALITY OF THE DATA AND THE CLASSICAL ASSUMPTION TEST AND MULTIPLE LINEAR REGRESSION ANALYSIS WITH T TEST AND F TEST RESULTS SHOWED THAT ALL VARIABLES TESTED SIMULTANEOUSLY CAPABLE OF AFFECTING CHEATING. PARTIALLY, INFORMATION ASYMMETRY AND ORGANIZATIONAL COMMITMENT SIGNIFICANT EFFECT ON FRAUD (FRAUD). WHILE SIMULTANEOUSLY ENFORCEMENT, INTERNAL EFFECTIVENESS, APPROPRIATENESS OF COMPENSATION, PROCEDURAL FAIRNESS, AND ETHICAL INFLUENCE THE ORGANIZATION HAS NO SIGNIFICANT EFFECT AGAINST FRAUD (FRAUD).
ANALISIS PENGARUH STRUKTUR KEPEMILIKAN TERHADAP KINERJA PERUSAHAAN Arum Ardianingsih; Komala Ardiyani
Pena Jurnal Ilmu Pengetahuan Dan Teknologi Vol 19, No 2 (2010): Pena September 2010
Publisher : LPPM Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jurnalpena.v19i2.368

Abstract

Penelitian  ini  menguji  pengaruh  struktur  kepemilikan  terhadap  kinerja  perusahaan  yang didasarkan  pada  teori  agency.  Struktur  kepemilikan  yang  diuji  adalah  kepemilikan  instutional  dan kepemilikan manajerial. penelitian ini juga menggunakan variabel kontrol yaitu return on asset (ROA), Deviden  payout  dan  umur  perusahaan.  Pengujian  terhadap  hipotesis  dilakukan  dengan  menggunakan regresi  berganda  dan  asumsi  klasik.  Hasil  pengujian  menunjukkan  bahwa  hanya  kepemilikan manajerial dan return on asset (ROA) yang berpengaruh signifikan terhadap kinerja perusahaan.  Keywords:  institutional  ownership,  managerial  ownership,  agency  theory,  performance  of organization.
MODEL PENGAMBILAN KEPUTUSAN DESENTRALISASI PADA UNIT LEMBAGA KEUANGAN Komala Ardiyani; M Maulidin Fachrur
Pena Jurnal Ilmu Pengetahuan Dan Teknologi Vol 22, No 1 (2012): Pena Maret 2012
Publisher : LPPM Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jurnalpena.v22i1.55

Abstract

This  study aims  to  determine the model  of decentralized    decisions on unit financial institutions and decentralized decision model differences between banks and non-banks. The decision-making in the expansion areas include marketing, determination of new assets, sales and hiring priorities. Research  data obtained  by sending questionnaires  to the  respondents. The  respondents of  this study is  the unit managers of  financial  institutions.  Forty-eight  (48) questionnaires were used in data  processing.  The  data is  processed using different  test t-test.  These  results  prove that  the decentralized decision n occurs when the unit is to expand new market areas and prioritize sales, while other decisions in the hands of central management. The results of different test t-test states that  there  are differences between  the decentralized decision  model two  types  of financial institutions.Keywords: Decisiondecentralization, financial institutionsunit.
PENINGKATAN KINERJA UMKM DITINJAU DARI MODEL PENGELOLAAN KEUANGAN, SUMBER DAYA MANUSIA, STRATEGI PEMASARAN, DUKUNGAN PEMERINTAH DAN UMUR USAHA Komala Ardiyani; Syafnita Syafnita
Jurnal Ekonomi Dan Bisnis Vol 24, No 2 (2021): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2021
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v24i2.1581

Abstract

This study aimed to examining the influence of financial management model, human resources competencies, marketing strategies, government support and business age influence the improvement of MSME performance. The study sample of 64 MSMEs in Pekalongan. Data analysis techniques used was multiple linear regression. The results of study prove that the financial management model, human resources competencies, marketing strategies do not have a positive effect on improving the performance of MSMEs. However, government support and business age have a significant effect on improvement of MSME performance
FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT UNTUK MELAKUKAN WHISTLEBLOWING INTERNAL (The Factors Influencing Internal Whistleblowing Intentions) Intan Setyawati; Komala Ardiyani; Catur Ragil Sutrisno
Jurnal Ekonomi Dan Bisnis Vol 17, No 2 (2015): Jurnal Ekonomi dan Bisnis September 2015
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (886.45 KB) | DOI: 10.31941/jebi.v17i2.334

Abstract

The purpose of this research is to examine the influence of ethical climate, organizationalcommitment, personal cost, and seriousness of wrongdoing on whistleblowing intentions. It usespurposive sampling method to employees of National Public Procurement Agency of Indonesia (NPPA).The results of multiple regression analysis show that ethical climate principle and seriousness ofwrongdoing have significant effect on internal whistleblowing intentions whereas ethical climateegoism, ethical climate benevolence, organizational commitment and personal   cost do not havesignificant effect on internal whistleblowing intentions.Keywords:  internal whistleblowing, ethical climate, organizational commitment, personal cost,seriousness of wrongdoing.
Analisis Faktor Penentu Dalam Desain Sistem Pengendalian Unit Lembaga Keuangan Komala Ardiyani; Muhammad Maulidin Fachrur
Jurnal Ekonomi Dan Bisnis Vol 11, No 01 (2012): Jurnal Ekonomi dan Bisnis, September 2012
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (251.556 KB) | DOI: 10.31941/jebi.v11i01.173

Abstract

This study examined the effect of interdependence between the units and the information asymmetry betweenthe central management and unit managers to use performance measurement unit of financial institutions anddecision delegation of authority. Data were obtained by sending questionnaires to the respondents. Therespondents of this study is the manager of the unit in the form of bank financial institutions and non-banks inthe City and County Pekalongan. Fifty (50) of the questionnaires used in data processing with the bank details of24 respondents and 26 non-bank respondents. The data is processed using multiple linear regression analysis totest the hypothesis. These results prove that the interdependence between the units significantly negativeeffect on the use of performance measurement unit shaped bank financial institutions, non-bank was notsignificant. Information asymmetry is a significant negative effect on the use of performance measurement unitshaped bank financial institutions, non-bank whereas no significant effect. Interdependence between the unitsis not significant negative towards devolution of decision authority in the form of bank financial institutions,non-bank was a significant negative effect. Information asymmetry significant positive effect on the delegationof decision authority in the form of bank financial institutions, non-bank whereas no significant effect.Keywords: Using Performance Measurement Unit; Delegation of Authority Decision On Unit; Information Asymmetry; interdependence, Financial Institutions.
ANALISIS PENGARUH FINANCIAL STABILITY, PERSONAL FINANCIAL NEED, EXTERNAL PRESSURE, DAN INEFFECTIVE MONITORING PADA FINANCIAL STATEMENT FRAUD DALAM PERSPEKTIF FRAUD Nur Maghfiroh; Komala Ardiyani; Syafnita Syafnita
Jurnal Ekonomi Dan Bisnis Vol 16, No 1 (2015): Jurnal Ekonomi dan Bisnis Maret 2015
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1986.896 KB) | DOI: 10.31941/jebi.v16i1.321

Abstract

This research aims to identify and analyze the effectiveness of the fraud triangle in detecting financialstatement fraud. The variables of the fraud triangle are used a  proxy financial stability withACHANGE, personal financial need that proxy  by OSHIP,  external pressure that proxy by FREEC andineffective monitoring by BDOUT proxy. Detecting of financial statement fraud in this  research uses aproxy earnings management.  The population of this research is the manufacturi ng companies listed on Indonesia Stock Exch angein 2011 and 2012. Total samples of this research are 34 manufacturing companies. Statisti cal d ataanalysis method used is linear regression. The result of this research indicate that the extern al pressure (FREEC) influence the financialstatement fraud. Meanwhil e, the financial stability pressure (ACHANGE), personal financial need(OSHIP ) and ineff ective monitoring (BDOUT ) has  no significant impact on financial statement fraud.  Keywords  : financial statement fraud, financial stability, personal financial
Co-Authors Arum Ardianingsih Catur Ragil Sutrisno Intan Setyawati M Maulidin Fachrur Moh. Risqi Kurnia Adi Muhammad Maulidin Fachrur Nur Maghfiroh Syafnita M.Si SE.