Khoirul Fuad, Khoirul
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Islam Sultan Agung Semarang Jl. Raya Kaligawe KM. 4 Semarang, Jawa Tengah, Indonesia. 50112

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PENGARUH INDEPENDENSI, KOMPETENSI, DAN PROSEDUR AUDIT TERHADAP TANGGUNG JAWAB DALAM PENDETEKSIAN FRAUD Fuad, Khoirul
Jurnal Dinamika Akuntansi Vol 7, No 1 (2015): March 2015
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v7i1.4036

Abstract

Penelitian ini bertujuan untuk mengetahui persepsi dari auditor mengenai tanggung jawab dalam mendeteksi fraud, ada tiga variable yang digunakan untuk menguji persepsi ini yaitu independensi, kompetensi dan prosedur audit. Data yang digunakan dalam penelitian ini adalah data primer yaitu dalam bentuk kuesioner dengan menggunakan pertanyaan terbuka dan tertutup yang dinyatakan dengan skala likert 1 sampai 5. Populasi yang digunakan dalam penelitian ini adalah auditor yang bekerja di BPK dan BPKP Provinsi Jawa Tengah, pengambilan sampel dalam penelitian ini mengunakan teknik random sampling dan diperoleh jumlah sampel sebanyak 65 auditor, dengan total kuesioner yang bisa digunakan sebanyak 58 orang. Hasil dari penelitian ini menunjukkan bahwa X1 berpengaruh positif terhadap Y dengan nilai signifikansi 0,013, X2 juga berpengaruh positif terhadap Y dengan nilai signifikansi 0,002 sedangkan X3 berpengaruh negative terhadap Y dengan nilai signifikansi 0,535. This research aims to understand the perception of auditors responsibility in detecting fraud, there are three of variable used to test this perception that is independence, competence and an auditing procedure. The data used in this research is primary data which are in the form of the questionnaire by using the question open and closed expressed with likert scale of 1 to 5 . Population that is used in this research is auditor BPK and BPKP that work in Central Java Province, the sample collection in this research technique using random sampling and obtained the number of samples from 65 auditors, with a total of the questionnaire can be used as many as 58 people. The result of this research shows that positive affect on the X1 significance 0,013 with the value of Y, X2 also affect the value of significance to Y with positive 0,002, while X3 0,535 with the significance of the negative influence to Y.
The role of Internet Financial Reporting (IFR) in mediating manufacturing firm value on Indonesia Stock Exchange (IDX) Fuad, Khoirul; Ariyani, Nurlita Dwi; Handayani, Retno Tri
Journal of Islamic Accounting and Finance Research Vol 2, No 2 (2020)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2020.2.2.5821

Abstract

Purpose - This research aimed to determine the role of Internet Financial Reporting application for manufacturing companies on Indonesia stock exchange in the increase of firm value both directly and indirectly.Method - This research used a purposive sampling method. The number of data collected was 95 company samples. This research employed SPSS 25 for testing the data.  Result - The results of this study indicated that Internet Financial Reporting can mediate the relationship between institutional ownership and profitability on firm value.Implication - Internet Financial Reporting application for companies today attracts investors to invest their capital to the companies because of the ease in getting the information needed at any time.Originality - This study used Internet Financial Reporting as mediation and source of the data year 2018.
Direct and Indirect Testing for Accountability of Regional Financial Management and Trust Level of Public-Stakeholders in Local Government Fuad, Khoirul; Winarsih, Winarsih
Jurnal ASET (Akuntansi Riset) Vol 13, No 1 (2021): JURNAL ASET (AKUNTANSI RISET) JANUARI - JULI 2021 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i1.33903

Abstract

Every organization wants to be trusted by public-stakeholders. Their trust is a form of recognition for results, performance, and achievements. The authority of the central government to regional governments regarding financial management is a demand for improvement in all areas in order to achieve a goal and target from the central government, one of which is that all parties trust. Therefore, this study tries to connect several factors that can be used as indicators to achieve public trust, including the presentation and accessibility of regional financial reports, control activities carried out by local governments, and accountability of financial reports prepared by local governments. This study used a quantitative approach by distributing questionnaires to the 160 local bureaucracies (Indonesian: OPD which stands for Organisasi Perangkat Daerah) in Semarang. This study used structural equation modeling (SEM) with smart PLS. This study found that the presentation of financial reports, accessibility of financial reports, and control activities had a positive effect on the accountability of regional financial management. Besides, this research also found that the presentation of financial reports, accessibility of financial reports, control activities and accountability of regional financial management had a positive effect on public stakeholder trust. Furthermore, the accountability of regional financial management fully mediates the relationship between the presentation of financial statements, the accessibility of financial reports, and control activities on public-stakeholder trust.
PEMANFAATAN LIMBAH KOTORAN SAPI MENJADI PUPUK ORGANIK UNTUK PENINGKATAN EKONOMI MASYARAKAT Fuad, Khoirul; Winarsih, Winarsih
Jurnal Pengabdian Masyarakat AbdiMas Vol 7, No 04 (2021): Jurnal Pengabdian Masyarakat Abdimas
Publisher : Universitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/abd.v7i04.4493

Abstract

Limbah merupakan suatu hal yang sudah tidak mempunyai kadar nilai dan kandungan manfaat ekonomi, selain itu limbah pun dirasa sebagai salah satu pencemaran lingkungan. peternakan sapi yang ada disetiap daerah utamanya ada di desa yang bisa jadi dijadikan sebagai sumber penghasilan tambahan bagi petani selain dari hasil mereka bercocok tani, masyarakat sering mengabaikan manfaat limbah terhadap pertanian mereka, mereka belum tau arti dan kegunaan limbah sapi untuk pemanfaatan lahan pertanian mereka. pengabdian ini dimaksudkan untuk memberikan edukasi dan pelatihan sederhana agar mayarakat peternak sapi bisa membuat limbah urine sapi menjadi salah satu pupuk organik yang bisa digunakan langsung terhadap pertanian mereka. Metode yang digunakan dalam pengabdian ini dengan mengumpulkan para pemilik ternak sapi yang ada di Dukuh Winong Desa Kaliwungu Kabupaten Kudus untuk diberikan sebuah edukasi dan praktek secara langsung, hasil yang diperoleh setelah adanya pengabdian ini menunjukkan masyarakat peduli dan antusias mengikuti kegiatan ini, mereka merasa mendapatkan pengetahuan baru dan mampu untuk mengolah urine sapi dengan cara yang tidak susah dan menggunakan alat – alat yang cukup sederhana, selain itu dari praktek pembuatan pupuk cair organic ini dianggap berhasil salah satunya tidak ada bau dari bekas urine tersebut. Kata kunci : limbah, urine, organik