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All Journal Jurnal Akuntansi & Auditing Indonesia Conference on Innovation and Application of Science and Technology (CIASTECH) Asia Pacific Fraud Journal Jurnal Ilmiah Tata Sejuta STIA Mataram The Indonesian Journal of Accounting Research Jurnal Administrasi Sosial dan Humaniora (JASIORA)

Tarjo Tarjo

Unknown Affiliation

Author-ID : 443797

Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Articles

DISCLOSING THE TRIGGERS OF FRAUD IN THE MANAGEMENT OF COMMUNITY GROUP GRANT FUNDS (Case Study at Manut Agency of Hilir Province) Ahmad Syaifullah; Tarjo Tarjo; Siti Musyarofah
Asia Pacific Fraud Journal Vol 3, No 1 (2018): Volume 3, No.1st Edition (January-June 2018)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

The purpose of this study is to find out the trigger of fraud in the management of grant funds. This study uses qualitative method with configurative-ideographic case study approach aimed at analyzing the trigger of fraud in the management of community group grant funds more deeply. Data were obtained through interviews with informants consisting of Manut agency, as the manager of society group grant funds, and some grant recipients as well as other parties involved in the management of the grant funds. The result of this study indicates that the trigger of fraud in the management of grant funds is the dominance of access to grant funds by certain parties and the implementation of grant fund management which is not in accordance with the rules that have been set.

THE EFFECT OF ANTI FRAUD STRATEGY ON FRAUD PREVENTION IN BANKING INDUSTRY Nurul Alfian; Tarjo Tarjo; Bambang Haryadi
Asia Pacific Fraud Journal Vol 2, No 1 (2017): Volume 2, No.1st Edition (January-June 2017)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

ABSTRACTThe purpose of this study is to examine the effect of anti fraud strategy on fraud preventionin in banking industry. The data are collected through questionnaires distributed to front liners, marketing, and back office. The sampling technique used is proportionale sampling method with 80 respondents. The research data are analysed using quantitative method, particularly explanatory research approach. In this regard, the researchers use Structural Equation Model (SEM) and Partial Least Square (PLS) with Warrpls 5.0 program. The findings of this study show that prevention pillar, detection pillar and investigation pillar have an effect on fraud prevention in banking industry.

CORRELATION OF FINANCIAL STATEMENT COMPONENTS IN DETECTING FINANCIAL FRAUD Handayani Handayani; Tarjo Tarjo; Yuni Rimawati
Asia Pacific Fraud Journal Vol 1, No 2 (2016): Volume 1, No.2nd Edition (July-December 2016)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

The purpose of this study is to determine the absence of correlation offinancial statement components as red flags in detecting financial statement fraud. The sampling in this study is done using purposive sampling technique. There are two categories of companies used as the study sample:fraud companies and non-fraud companies. Fraud companies are the companies that get sanction from Capital Market Supervisory Agency (Bapepam) andFinancial Services Authority (OJK) period 2000-2014, while non-fraud companies are selected with the criteria: having equivalent assets, engaging in the same industry, and using the same financial statements as the financial statements used by the fraud companies. The total samples of this study are 122 companies consisting of 61 fraud companies and 61 non-fraud companies. Spearman correlation test is used to answer the research hypothesis.The conclusions of this study are (1) the absence of correlation between cash flows andearnings can be usedas red flags to detect fraud, (2) the existence of correlation between receivables and revenues cannot be used as red flags to detect fraud, (3) the existence of correlation between allowances for uncollectible accounts and receivable cannot be used as red flags to detect fraud.

Pengaruh Kompetensi Aparat Desa dan Komitmen Organisasi Terhadap Akuntabilitas Dana Desa Tarjo Tarjo
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 5 No 2 (2019): JURNAL ILMIAH Tata Sejuta STIA Mataram
Publisher : LPPM Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

This research was conducted with the aim of testing the influence of the competency variables of village officials and organizational commitment to the accountability of village funds in Tebo district. The method used in research with survey methods. The sample in this study were 92 respondents taken using simple random sampling technique. Data analysis using multiple linear regression with the help of IBM applications. Version statistics. 20 The results of the research partially prove the influence of the competence of village officials H1 on accountability of village funds, proved to have a significant effect with a significance value of 0.000 <0.05. H2 influence of organizational commitment to the accountability of village funds the significance value of 0.000 <0.05 then H2 is proven to have a significant effect. Simultaneously H3 influence the competence of village officials and organizational commitment together has a significant effect with a value of 0.000 <0.05.

Analisis Perilaku Wajib Pajak Orang Pribadi Terhadap Pelaksanaan Self Assessment System: Suatu Studi di Bangkalan Tarjo Tarjo; Indra Kusumawati
Jurnal Akuntansi dan Auditing Indonesia Vol. 10 No. 1 (2006)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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The objective of this study is to investigate the implementation of self assessment system. The data collected from 56 personal taxpayers in Bangkalan. The results indicate that self assessment system has not been implementation well. For example the taxpayer did not count tax return themselves. The taxpayers do not report because of their self awareness, rather because of the penalty.The tax officers has not been implemented the self assessment system well either, besides controlling function is conducted exaggeratedly. Although the service functions, in reality, taxpayers do not calculate their tax by themselves, but the tax officers do.Key words: taxpayers, fiskus, self assessment system.

Analisis Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Berwirausaha Pada Sekolah Tinggi Ilmu Administrasi Setih Setio Muara Bungo Tarjo Tarjo; Muhammad Nasir; Darmawanto Darmanto
Conference on Innovation and Application of Science and Technology (CIASTECH) CIASTECH 2020 "Peranan Strategis Teknologi Dalam Kehidupan di Era New Normal"
Publisher : Universitas Widyagama Malang

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Kewirausahaan menjadi faktor penentu kemajuan suatu negara. Seperti di Jepang jumlah pengusaha lebih dari 20% dari jumlah penduduk. Jumlah wirausahawan Indonesia dibawah Malaysia, Singapura dan Thailand yang jumlah wirausaha negaranya sudah diatas 4%. Salah satu metode untuk menambah jumlah wirausaha yaitu dengan mendorong mahasiswa untuk berwirausaha. Tujuan riset ini untuk mengkaji dan menganalisis faktor yang mempengaruhi minat mahasiswa berwirausaha. Jumlah sampel sebanyak 100 responden pada Sekolah Tinggi Ilmu Administrasi Setih Setio. Tehnik analisis data menggunakan regresi berganda dengan tehnik pengumpulan dengan kuesioner. Temuan H1, faktor internal memiliki pengaruh positif dan signifikan terhadap minat mahasiswa untuk berwirausaha (thitung > ttabel) (6.892 > 1.985) dan sig 0.000 < 0.05, diterima. H2, faktor ekternal pengaruhya negatif signifikan terhadap minat mahasiswa berwirausaha(thitung > ttabel) (-4.419 > 1.985) dan sig 0.000 < 0.05, diterima, H3, faktor pendidikan berpengaruh tidak signifikan terhadap minat mahasiswa menjadi wirausaha (thitung < ttabel) (1.220 < 1.985) dan sig 0.225 > 0.05, ditolak. H4 faktor internal, faktor eketrnal serta faktor pendidikan mempengaruhi positif dan signifikan terhadap minat mahasiswa berwirausaha (fhitung > ftabel) (34.306 > 3.09) dan sig 0.000 < 0.05, diterima. Keterbatasan penelitian ini dilakukan di STIA Setih Setio Muara Bungo saja dan jumlah sampel sedikit, penelitian selanjutnya dapat menambah jumlah sampel dan PTS.

Analisa Free Cash Flow dan Kepemilikan Manajerial Terhadap Kebijakan Utang pada Perusahaan Publik di Indonesia Tarjo Tarjo
The Indonesian Journal of Accounting Research Vol 8, No 1 (2005): JRAI January 2005
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.132

Tinjauan Penerapan Laporan Keuangan Untuk Menilai Ketertiban Administrasi Keuangan (Studi Pada Koperasi Simpan Pinjam Kobanus Muara Bungo) Muhamad Nasir; Tarjo Tarjo; Arianto Ariyanto; Masri Anton
Jurnal Administrasi Sosial dan Humaniora Vol 1, No 2 (2017): Desember
Publisher : Institut Administrasi dan Kesehatan Setih Setio

Tujuan dari penelitian ini adalah untuk mengetahui sistem laporan keuangan dalam menilai ketertiban administrasi keuangan pada Koperasi Simpan Pinjam KOBANUS Muara Bungo. mengetahui hambatan yang dihadapi pengurus KSP dalam membuat laporan keuangan untuk menilai ketertiban administrasi keuangan. Serta untuk mengetahui upaya yang dilakukan pengurus KSP dalam menyikapi ketertiban administrasi keuangan.Metode yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif. Populasi dalam penelitian ini Badan Pengawas, Pengurus Koperasi, dan Anggota Koperasi Simpan Pinjam KOBANUS, Kabupaten Bungo. Adapun Pengambilan Sampel yang digunakan adalah Purposive Sampling (sampel bertujuan). Adapun yang menjadi sampel dalam penelitian ini berjumlah 9 (sembilan) orang. Hasil Penelitian

Co-Authors Ahmad Syaifullah Anak Agung Istri Sri Wiadnyani Arianto Ariyanto Bambang Haryadi Darmawanto Darmanto Indra Kusumawati Masri Anton Muhamad Nasir Muhammad Nasir Nurul Alfian Siti Musyarofah Yuni Rimawati

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