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All Journal Sosiohumaniora MIMBAR (Jurnal Sosial dan Pembangunan) Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Akuntansi Krida Wacana Infestasi Journal of Auditing, Finance, and Forensic Accounting Global Review of Islamic Economics and Business Assets: Jurnal Akuntansi dan Pendidikan Asia Pacific Fraud Journal Proceeding of National Conference on Accounting & Finance RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL
Prasetyono Prasetyono
Universitas Trunojoyo Madura
Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Corporate Governace Dan Ukuran Perusahaan Terhadap Manajemen Laba (Earnings Management) Studi Pada Perusahaan Transportasi Yang Terdaftar Di Bursa Efek Indonesia Cicelia, Nenni; ., Prasetyono; Rimawati, Yuni
Akuntansi Krida Wacana VOL. 15 NO. 1 JANUARI-JUNI 2015
Publisher : Akuntansi Krida Wacana

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Abstract

DETECTION OF FRAUD INDICATIONS IN FINANCIAL STATEMENTS USING FINANCIAL SHENANIGANS Eklamsia Sakti; Tarjo Tarjo; Prasetyono Prasetyono; Moh. Riskiyadi
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.v5i2.170

Abstract

This study aims to empirically test the detection of indications of financial statement fraud based on financial shenanigans. Financial shenanigans are proxied by the growth in days' sales outstanding, cash flow from operating divided by net income, and accounts receivable divided by sales. Indication of financial statement fraud is proxied by the F-Score model. This research was conducted at oil and gas companies in Indonesia and Malaysia. Hypothesis testing used multiple linear regression analysis. The test was carried out in three steps, namely testing on Indonesia and Malaysia, Indonesia, and Malaysia. The results of this study found evidence that the growth of the days' sales outstanding is significant to the indication of financial statement fraud in Malaysia. Another result is that the growth in a collection period, cash flow from operating divided by net income, and accounts receivable divided by sales is not significant if tested separately for Indonesia and Malaysia and Indonesia.
POTENTIAL FOR FRAUD IN THE MANAGEMENT OF JKN FUNDS AT COMMUNITY HEALTH CENTERS (Case study at Community Health Centers in “Hastinapura” District) Himmayatul W; Mohammad Nizarul Alim; Prasetyono Prasetyono
Asia Pacific Fraud Journal Vol 3, No 2 (2018): Volume 3, No.2nd Edition (July-December 2018)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.559 KB) | DOI: 10.21532/apfjournal.v3i2.81

Abstract

The purpose of this study is to assess the potential for fraud in the management of the National Health Insurance (Indonesian: Jaminan Kesehatan Nasional /JKN) funds at Community Health Center. The research is conducted using qualitative method with case study design in Hastinapura District. The methods of data collection used are documentation, unstructured interviews and observations, which are then analyzed based on interpretation recorded by researchers. The informants consisted of 2 treasurers of JKN Health Center, 1 member of JKN team of Health Department, and 1 medicine manager of Health Center. The results of this research show that the potential for fraud in JKN funds at Health Center includes: the utilization of capitation fund which is not in accordance with the provisions of legislation, the division of service is potential for moral hazard, the operational cost of the Health Centers is colored by the entrusted activities from health department, and the excessive medicine stocks in remote Health Centers. The additional cost occurs because the Health Center is running out of medicine stock so that the patient has to increase the cost for the purchase of the medicine. The potential for fraud in non-capitation funds is that participants have to pay for actual family planning services that actually can be claimed, due to the prolonged disbursement process.
RECURRENT FINDINGS IN THE AUDIT OF GOODS AND SERVICES PROCUREMENT IN LOCAL GOVERNMENT Tito I M. Rahman Hakim; Prasetyono Prasetyono
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 11 No 1 (2021): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v1i1.21416

Abstract

Korupsi adalah praktik yang berubah seiring dengan perkembangannya. Artikel ini menggunakan metode kualitatif dan mencoba untuk menyelidiki penipuan pengadaan secara mendalam untuk mendapatkan pemahaman tentang fenomena ini. Penelitian ini bertujuan untuk memberikan pandangan yang berbeda mengenai korupsi dalam pengadaan publik dengan menggali secara kualitatif dan mendalam temuan berulang untuk melakukan kecurangan di pemerintah daerah. Menggunakan wawancara mendalam dan kuesioner terbuka dengan auditor internal pemerintah daerah, artikel ini menyajikan beberapa wawasan bahwa temuan berulang lebih cenderung menjadi media bagi perilaku fraud untuk menggelapkan dana dari pengadaan barang dan jasa publik. Kami menemukan bahwa penggelapan biasanya dilakukan dengan menggunakan kesalahan administrasi dan pemecahan pembelian sehingga pelaku fraud dapat menggunakan e-catalog untuk membeli langsung dari penjual yang mereka kenal. Banyak faktor yang memungkinkan pelaku fraud mendapatkan kemampuan untuk melakukan perbuatan jahat tersebut. Kami juga mengusulkan beberapa strategi untuk memitigasi fraud dengan memanfaatkan temuan yang berulang, seperti peningkatan kompetensi auditor, peningkatan komunikasi, pendampingan dari inspektorat, dan sanksi yang tegas. Temuan dan strategi yang diajukan dapat menjadi salah satu alternatif perbaikan tata kelola pada pemerintahan daerah.
TRADITIONAL ECONOMIC PHILANTHROPY: EVIDENCE FROM MADURESE ALTRUISM LOCAL PATTERN Prasetyono Prasetyono; Yuliana Rakhmawati; Erfan Muhammad; Emi Rahmawati; Ach Fawaiq As’ad
Sosiohumaniora Vol 23, No 2 (2021): Sosiohumaniora: Jurnal Ilmu-Ilmu Sosial dan Humaniora, JULY 2021
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/sosiohumaniora.v23i2.27573

Abstract

Recently, modern philanthropy practices tends to relate with corporations, organizations, and institutions activities. Meanwhile in some Indonesia’s regions, philanthropy is not always present in that context. Madura is one of the regional that traditionally uses philanthropic patterns in its economic activities as social and cultural traits and custom. Therefore, this research attempt to describe the traditional philanthropy in Madurese. This research uses qualitative perspective and employed Interpretive Phenomenological Analysis (IPA) to gain the local perspective experience and meaning construction in traditional philanthropy through cattle sharing program. Parties involve in this research are the breeders or cattle farmers and local investors. The research found that Madurese traditional economic philanthropy activities are carried out in a cattle sharing practice with local wisdom principle. Madurese local philanthropy pattern has the context of reducing breeding risk or loss if the cattle are sicks or death. These activities seem to be quite helpful in strengthening the helping spirit  and strengthening the local traits and customs economy. Hence, by conducting the value of tolong bi nolong local people tends to practice philanthropic engagement. The future studies could explore more culturally and institutionally structured management to enhance this good practice sustainability.
Pengaruh Corporate Governace Dan Ukuran Perusahaan Terhadap Manajemen Laba (Earnings Management) Studi Pada Perusahaan Transportasi Yang Terdaftar Di Bursa Efek Indonesia Nenni Cicelia; Prasetyono .; Yuni Rimawati
Jurnal Akuntansi VOL. 15 NO. 1 JANUARI-JUNI 2015
Publisher : Jurnal Akuntansi

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Abstract

Fraud Prevention Mechanism: Enhancing From Religiosity, Whistleblowing Protection, and Whistleblowing Intention - Prasetyono; - Tarjo; Elita Aprilianty; Ach Fawaid As'ad; Indra Prayitno; Erfan Muhammad; Emi Rahmawati
InFestasi Vol 17, No 1 (2021): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v17i1.9626

Abstract

This study aims to determine fraud prevention from the perspective of religiosity, whistleblower protection, and Whistleblowing Intention. This research was conducted on PT Asuransi Prudential Life employees with a sampling technique of census (saturated sample) totalling 37 people. Data collection in this study was carried out by distributing questionnaires to respondents and testing the research hypothesis using multiple linear regression analysis. The results of the study show that religiosity and whistleblowing protection does not affect fraud prevention. The results of this study indicate that the religious values of employees are not internalized in attitudes and behaviour to prevent fraud, namely by working well and professionally and reporting fraudulent acts in the company. In addition, the findings of this research also indicate that the protection for whistleblowers in the company does not encourage (attract) employees to prevent fraud by reporting fraud because of the negative impact it will receive. The results also show that whistleblowing intention has a significant and positive effect on fraud prevention, indicating that employees have the intention and desire to report fraudulent actions to prevent fraud that can harm the company.
PENGAWASAN, STRATEGI ANTI FRAUD, DAN AUDIT KEPATUHAN SYARIAH SEBAGAI UPAYA FRAUD PREVENTIVE PADA LEMBAGA KEUANGAN SYARIAH Atik Emilia Sula; Moh. Nizarul Alim; - Prasetyono
JAFFA Vol 2, No 2 (2014): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v2i2.764

Abstract

Penelitian ini bertujuan untuk membahas beberapa konsep penting, yaitu kemungkinan adanya kecenderungan tindakan fraud pada lembaga keuangan syariah, strategi anti fraud, sistem pengawasan pada lembaga keuangan syariah, serta bagaimana standar audit kepatuhan syariah yang dapat digunakan sebagai salah satu upaya untuk fraud preventive. Fokus dalam kajian ini lebih ditekankan pada lembaga keuangan perbankan syariah, dimana kajian yang dilakukan menggunakan studi pustaka yang mengacu pada penelitian terdahulu dan diakhiri dengan analisis kritis dan solusi praktis terkait permasalahan  yang diangkat.
PERAN DAN FUNGSI SATUAN PENGAWASAN INTERN DALAM PENCEGAHAN FRAUD PADA PERGURUAN TINGGI X Muhammad Asyim Asya'ri; - Prasetyono; Bambang Haryadi
JAFFA Vol 1, No 2 (2013): OKTOBER
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v1i2.4005

Abstract

The purpose of this research is to analyze and evaluate of the role and function of Internal Control Unit (SPI) PTN X on the prevention of fraud. The method of this research is qualitative approach with using case study. The unit analysis of this research is the internal control unit in University X. The analyze research used descriptive analysis.The results show that the role and function of SPI has not been preventing fraud. This is because the process of supervision and auditing done by SPI have not led to five pillars of internal control recommended by COSO. Audit conducted by SPI is still compliance test and still financial management risk based. The low environment control and the lack of consciouseness of management against the role and function of SPI causes SPI does not capable to prevent fraud. Some other factors that cause SPI could not reach its maximum function are:   the role conflict of SPI officers, budget that has not been independently managed, and the SPI position in OTK that has not been providing bargaining power and adequate control accessibility.
Formulation of Accountability of Islamic University in Islamic Values Perspective Ari Dewi Cahyati; Nurma Risa; Nizarul Alim; Prasetyono Prasetyono
Global Review of Islamic Economics and Business Vol 7, No 1 (2019)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.724 KB) | DOI: 10.14421/grieb.2019.071-03

Abstract

Islamic University as a sharia non-profit institution needs to implement accountability to stakeholders. The purpose of this study is to formulate accountability models in the perspective of Islamic values at Islamic University 45. This study uses a qualitative paradigm approach. Data collection techniques were carried out by in depth interviews and Focus Group Discussion (FGD). Informants of this study were university stakeholders consisting of: Lecturers, Head of Departments, Deans, vice chancellor, Chancellors, Foundations, Graduates, Students, Government (Grant providers) and surrounding communities. The results of the study is divided Islamic accountability in 2 (two) dimensions, and Abd Allah, which Khalifatulfiilardis consisted of legal accountability, economic accountability, social accountability to society and the environment, and accountability to Allah.
Co-Authors Ach Fawaid As'ad Ach Fawaid As’ad Ach Fawaiq As’ad Akhmad Affandi Ari Dewi Cahyati Atik Emilia Sula Bambang Haryadi Cicelia, Nenni Eklamsia Sakti Elita Aprilianty Elvia Anggraeni Emi Rahmawati Emi Rahmawati Erfan Muhammad Erfan Muhammad Himmayatul W Indra Prayitno Mahmud Ismail Moh. Riskiyadi Mohammad Nizarul Alim Muhammad Asyim Asya'ri Nenni Cicelia Nurma Risa Rimawati, Yuni Tarjo Tarjo Tito IM. Rahman Hakim Wardatul Baidhok Yuliana Rakhmawati Yuliana Rakhmawati Yuni Rimawati