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All Journal Jurnal Sinergi Jurnal Akuntansi & Auditing Indonesia Jurnal Akuntansi Multiparadigma At-Taqaddum Vidya Karya Riset Akuntansi dan Keuangan Indonesia Jurnal Kajian Akuntansi Economica: Jurnal Ekonomi Islam EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi dan Bisnis Jurnal Bisnis dan Akuntansi Jurnal Perilaku dan Strategi Bisnis Medica Hospitalia Journal of Contemporary Accounting Proceeding of National Conference on Accounting & Finance STLISTIKA: Jurnal Bahasa, Sastra, dan Pengajarannya Jurnal Akuntansi dan Keuangan Millah: Journal of Religious Studies
Johan Arifin
Department Of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
Religion Arts Humanities Dentistry Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Nursing Public Health Social Sciences Other

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ANALISIS STRUKTUR WACANA DALAM ACARA “BAANTARAN JUJURAN” DI BANJARMASIN Arifin, Johan
Vidya Karya Jurnal Kependidikan Vol 30, No 2 (2015): Oktober 2015
Publisher : Vidya Karya Jurnal Kependidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research deals with the analysis of discourse structure in the show "Baantaran honesty" in Banjarmasin and the researcher concludes that this discourse structure consists of greetings, praise to God and the Prophet, respect for the arrival of the family of the bridegroom, Introduction words (in the language of Banjar-called " maantar pamandiran "), Core (delivery or receiving conduction), Acknowledgements and apology, Prayer, Closing (greeting). This type of approach used in this study is qualitative descriptive. The research is qualitative descriptive and aims of providing an overview of the case carefully. In the analysis of discourse structure, "baantaran jujuran" The discourse of dilivery of the bridegroom of the first and the discourse of acceptance of the bride is the response symbolized by R.
BENTUK TINDAK TUTUR DIREKTIF DALAM ACARA MARIO TEGUH GOLDEN WAYS Arifin, Johan
Vidya Karya Vol 31, No 2 (2016)
Publisher : Vidya Karya

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Abstract

Abstract: This research deals with directive speech in the Mario Teguh Golden Ways. This study uses a qualitative approach. That is, data that has been found later identified, analyzed and classified through a qualitative analysis. In line with the approach, the method used is descriptive method. From the results of the study, it is showed that the speech act in Mario Teguh Golden Ways is a directive speech act, which is seen from the number of words used by Mario in giving advice. This can be seen in terms of understanding that researcher found. Directive speech acts (directives) illocutionary aim to produce an effect of an act committed by the addressees; this illocutionary is for example, ordering, commanding, pleading, demanding, and giving advice. Keywords: Discourse, Directives Speech Acts, Mario Teguh Golden Ways Abstrak: Penelitian ini berkenaan dengan bentuk tidak tutur direktif dalam acara Mario Teguh Golden Ways. Penelitian ini menggunakan pendekatan kualitatif. Artinya, data yang telah ditemukan kemudian diidentifikasi, dianalisis dan diklasifikasikan melalui analisis secara kualitatif. Sejalan dengan pendekatannya, metode yang digunakan adalah metode deskriptif. Hasil penelitian menunjukkan bahwa tindak tutur yang banyak terdapat pada acara Mario Teguh Golden Ways adalah tindak tutur direktif yang dapat diamati dari banyaknya kalimat yang digunakan oleh Mario Teguh dalam berbicara memberi saran dan nasihat. Hal ini bisa dilihat dari segi pengertian yang telah peneliti dapatkan. Tindak tutur direktif (directives) ilokusi ini bertujuan menghasilkan suatu efek berupa tindakan yang dilakukan oleh petutur; ilokusi ini misalnya, memesan, memerintah, memohon, menuntut, memberi nasihat.Kata kunci : Wacana, Tindak Tutur Direktif, Acara Mario Teguh Golden Ways
TRACER STUDY ALUMNI JURUSAN PERBANKAN SYARIAH FAKULTAS EKONOMI DAN BISNIS ISLAM IAIN WALISONGO SEMARANG Arifin, Johan
Economica: Jurnal Ekonomi Islam Vol 6, No 2 (2015)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2015.6.2.796

Abstract

Salah satu cara untuk mengukur keberhasilan institusi pendidikan dalam menghasilkan kualitas lulusan adalah dengan melaksanakan survei penelusuran alumni (tracer study). Hal ini berguna untuk mengukur kompetensi lulusan yang bermutu tinggi dan relevan dengan kebutuhan pasar, meningkatkan kualitas tata kelola yang kredibel, transparan dan akuntabel, dan cara untuk mengetahui perubahan dan kebutuhan akan kemampuan dan kapabilitas yang sesuai dengan kondisi di dunia praktis yang kompleks melalui pendapat alumninya. Di sisi lain, tracer study juga berguna untuk memperoleh informasi tentang kekurangan yang mungkin terjadi dalam proses pendidikan.
HUBUNGAN HUKUM KEMITRAAN DALAM LINKAGE PROGRAM PERBANKAN SYARI’AH Arifin, Johan
Economica: Jurnal Ekonomi Islam Vol 4, No 2 (2013)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2013.4.2.778

Abstract

Linkage program is a strategy that aims to empower and provide access to capital for small and medium enterprises (UMKM) through the involvement of participation in the financial industry. It is based on the fact that BPR/S or Shariah microfinance institutions like Baitul Maal Wa Tamwil (BMT) sometimes have problems in mobilizing public sector funds. While commercial banks on the other hand tend to have excess funds that the public sector (over liquidity) but space is limited to micro business reach its movement.In other words, that the benefits of this program, commercial banks have easy access to UMKM and BMT benefit from the availability of funds to be distributed to the debtor, with due regard to the risk management process so as not to encourage an increase in the ratio of financing problems (non-performing financing).
PENGUATAN MANAJEMEN SYARIAH MELALUI TOTAL QUALITY MANAGEMENTBAGI PELAKU LEMBAGA KEUANGAN SYARIAH DI KOTA SEMARANG Arifin, Johan
At-Taqaddum Volume 8, Nomor 2, November 2016
Publisher : Quality Assurance Institute (LPM) State Islamic University Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (944.452 KB) | DOI: 10.21580/at.v8i2.1170

Abstract

One of the problems that arise in the Islamic financial management is the governance model (management) used are the same as a conventional financial institution management in general, Therefore we need innovation in management. Management Implementation of Sharia in the Islamic financial institutions are expected to improve the performance and quality of these institutions. Implementation of sharia management really comes down to the issue of Total Quality Management (TQM) on financial institutions syar'iah focused on the process of continuous improvement to uphold the values of Shariah.Management of sharia is considered important in the company since its implementation in the areas of services and operating in personal competence, maintaining the availability of knowledge and innovation as well as product development. Through sharia management is expected to increase the skills and motivation to work on giliranyya will improve the reinforcement of the operational side. The perpetrator of Islamic financial institutions in terms of technical skills are adequate but the problem is the knowledge of the management of sharia. Knowledge management in Islamic financial institutions will be judged by the public that the management is not different from the conventional financial institutions.
The implementation of probity audit to prevent fraud in public procurement of goods and services for government agencies Hartadi, Toni; Arifin, Johan
Jurnal Akuntansi dan Auditing Indonesia Vol 24, No 1 (2020)
Publisher : Fakultas Ekonomi Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol24.iss1.art2

Abstract

The procurement activities to obtain goods and services for government agencies in Indonesia are susceptible to becoming a medium of various types of fraud. Probity audit is a novel approach in which real-time audit is implemented in the process of goods and services procurement to overcome ongoing fraud issues. This study aimed to evaluate the implementation of probity audit with reference to applicable regulations. This research was a descriptive qualitative study analyzed using the document analysis method. The object of the study was the Inspectorate of the National Public Procurement Agency (LKPP) as the Government Internal Supervisory Apparatus of LKPP. The study results showed that, first, the suitability of facilities and infrastructure to implement probity audit was fairly good; second, the implementation of probity audit was satisfactory and in accordance with the guidelines for probity audit; third, the issue during the implementation of probity audit included the absence of policy and Standard Operating Procedure (SOP) for the implementation of probity audit in LKPP. This research was also expected to become one of the relevant sources for future researchers and assist the government in implementing the probity audit policy in Indonesia.
DECISION OF FRAUD DISCLOSURE IN THE INDONESIAN REGIONAL GOVERNMENT Arifin, Johan; Ariefadisya, Sheila Hikma; Ayuntari, Chivalrind Ghanevi
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.11088

Abstract

AbstractThe objective of this study was to examine the potential factors affecting employees to perform whistleblowing in Indonesian regional government level. The examined factors included supervisor support, protection, compensation and the level of fraud severity.This study was conducted by testing 130 civil servants who have worked in a number of regions in Indonesia. The test was done by handing out questionnaires that consisted of some questions and two case studies. The participants were asked to answer one of the available  five answer choices which were related to the decision of fraud disclosure in regional government. The result showed that employees were willing to disclose any fraud in the workplace if they received sufficient supervisor support, protections and considered that the level of fraud was serious. However, it was found that compensation did not affect the employees to perform whistleblowing.Keywords: Whistleblowing, Wrongdoing, Supervisor Support, Protection, Compensation.
PENGARUH PARTISIPASI MASYARAKAT DAN TRANSPARANSI KEBIJAKAN PUBLIK TERHADAP HUBUNGAN ANTARA PENGETAHUAN DEWAN TENTANG ANGGARAN DENGAN PENGAWASAN KEUANGAN DAERAH (Studi di DPRD Provinsi Daerah Istimewa Yogyakarta) JOHAN ARIFIN
Jurnal Bisnis dan Akuntansi Vol 8 No 2 (2006): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (839.911 KB) | DOI: 10.34208/jba.v8i2.208

Abstract

This study examines the influence of public participation and public policy transparancy on the relationship between budgeting knowledge and budgeting control. The sample was drawn from province of Daerah Istimewa Yogyakarta. There are 47 legislative participated in this study. The hypothesis are tested empirically used multiple regression. The result of the study indicated that, first, budgeting knowledge are statistically significant, positive coeficient indicated that high budgeting knowledge is caused high budgeting control, second, the interaction between public participation with budgeting knowledge are statistically significant, third, the interaction between public policy tranparancy with budgeting knowledge are statistically significant.
PENGARUH KOMPETENSI, INDEPENDENSI, DAN KEMAHIRAN PROFESIONAL TERHADAP KUALITAS AUDIT Meutia Layli; Johan Arifin
Jurnal Perilaku dan Strategi Bisnis Vol 8, No 2: Agustus 2020
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jpsb.v8i2.1310

Abstract

Meningkatnya kasus korupsi dan terjadinya beberapa kasus penyalahgunaan wewenang yang dilakukan akuntan publik, menyebabkan kepercayaan masyarakat semakin berkurang terhadap profesi yang seharusnya membangun kepercayaan rakyat Indonesia terhadap pemerintah tersebut. Penelitian ini bertujuan menguji pengaruh kompetensi, independensi, dan kemahiran profesional terhadap kualitas audit pada auditor di BPK Kantor Perwakilan Provinsi Jawa Tengah. Populasi dalam penelitian ini adalah auditor BPK Kantor Perwakilan Provinsi Jawa Tengah. Hasil analisis regresi menunjukkan bahwa kompetensi memiliki pengaruh positif terhadap kualitas audit. Sedangkan independensi dan kemahiran profesional tidak memiliki pengaruh positif terhadap kualitas audit. Dengan demikian diharapkan BPK Perwakilan Provinsi Jawa Tengah dapat melakukan upaya meningkatkan kompetensi profesi auditor dengan melakukan pelatihan atau pendidikan tambahan.  
Determinan Kinerja Maqashid Syariah Perbankan Syariah Indonesia Ruhry Prilevi; Rifqi Muhammad; Johan Arifin
Jurnal Kajian Akuntansi Vol 4, No 1 (2020): JUNI 2020
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v4i1.3318

Abstract

AbstractThis study was conducted to evaluate the effect of return on assets (ROA), capital adequacy ratio (CAR), non-performing financing (NPF) and the characteristics of sharia supervisory boards (DPS) on the performance of Maqashid Syariah in Indonesia. This study examines the performance of Maqashid Syariah based on the financial statements of 12 selected Sharia Commercial Banks (BUS) in Indonesia. The results of this study indicate that CAR has a positive influence on Maqashid Syariah, while NPF has a negative influence on Maqashid Syariah. Further investigation shows that capital adequacy is an important factor influencing Maqashid Syariah. While a high CAR value will increase public confidence in BUS. Therefore, BUS needs to apply the principle of prudence in distribution so that it can reduce the NPF so that Maqashid Syariah can be achieved in the form of welfare for stakeholders. Other results show that ROA has a positive correlation with Maqashid Syariah's performance, meaning that Islamic banks have a profit orientation but are not a top priority in their final mission. This research has implications for management to formulate its operationalperformance to not only pursue the commercial aspects, but also social aspects and sharia compliance to improve the performance of Maqashid Sharia which is the ideal of establishing an Islamic bank.Keywords: Maqashid sharia, full-fledged islamic bank, Financial performance.AbstrakPenelitian bertujuan untuk mengevaluasi pengaruh return on asset (ROA), capital adequacy ratio (CAR), non performing financing (NPF) dan karakteristik dewan pengawas syariah (DPS) terhadap kinerja Maqashid Syariah di Indonesia. Penelitian ini menguji variablel penentu kinerja maqashid Syariah berdasarkan laporan keuangan 12 Bank Umum Syariah (BUS) di Indonesia terpilih. Penelitian ini menggunakan metode kuantitatif, dengan menggunakan statistik deskriptif untuk melakukan analisis penelitian. Hasil penelitian ini menunjukkan bahwa CAR memiliki pengaruh positif pada Maqashid Syariah, sedangkan NPF memiliki pengaruh negatif pada Maqashid Syariah. Investigasi lebih lanjut menunjukkan bahwa kecukupan modal merupakan faktor penting yang mempengaruhi Maqashid Syariah. Sementara nilai CAR yang tinggi akan meningkatkan kepercayaan publik pada BUS. Oleh karena itu, BUS perlu menerapkan prinsip kehati-hatian dalam penyaluran sehingga dapat mengurangi NPF agar Maqashid Syariah dapat dicapai dalam bentuk kesejahteraan bagi stakeholder. Hasil lain menunjukkan bahwa ROA memiliki korelasi positif terhadap kinerja Maqashid Syariah, artinya bahwa bank syariah memiliki orientasi terhadap laba namun bukan menjadi prioritas utama dalam misi akhirnya. Penelitian ini memiliki implikasi bagi manajemen untuk merumuskan kinerja operasionalnya untuk tidak sekedar mengejar aspek komersial samata, namun juga aspek sosial dan kepatuhan syariah untuk meningkatkan kinerja Maqashid Syariah yang menjadi cita-cita pendirian bank syariah.Kata kunci: Maqashid syariah, Bank umum Syariah, Kinerja keuangan.
Co-Authors Akhmad HB Aprilia Rindiyawati Ariefadisya, Sheila Hikma Aryestantya Fikri Dewanta Chivalrind Ghanevi Ayuntari Eke Ayu Wardani Fajarika Ramadania Fatkhiya Ainur Rahma Greg Tower Greg Tower Hadri Kusuma Hartadi, Toni Ika Cahyo Purnomo Lili Agustina Mery Enggar Palupi Meutia Layli Rahidatul Laila Agustina Ramadhan, Muh Syahru Riduan Saberan Rifqi Muhammad Ruhry Prilevi Sheila Hikma Ariefadisya Stacey Porter Stacey Porter Toni Hartadi Tri Siwi Nugrahani Witcaksono . Yosie Arif Sanjaya