Habi Bullah, Habi
Faculty Of Economics And Business, Universitas Trunojoyo Madura. Jl. Raya Telang, Kecamatan Kamal, Bangkalan ,Jawa Timur 69162, Indonesia

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ANALISIS FAKTOR YANG MEMPENGARUHI KEGAGALAN AUDITOR EKSTERNAL DALAM MENDETEKSI INDIKASI KECURANGAN KEUANGAN Habi Bullah; Robiatul Auliyah
JAFFA Vol 3, No 1 (2015): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v3i1.956

Abstract

The purpose of this research is to examine and analyze the influence of audit complexity, scope of audit, and risk assessment of failure to detect indications of fraud. This research is conducted in the Finance Examiner Organization of Republic of Indonesia represented East Java Province (BPK RI). The samples of this research are 54 respondents. The collecting samples technique which used in this research is  purposive sampling. The collecting data use questionnaire by a large number of answers are based on a 5-point likert scale.The result of this research reveals that the audit complexity do not significantly of failure to detect indications of fraud. Nevertheless, scope of audit and risk assessment influence significantly of failure to detect indications of fraud.
Inovasi Geomembran dan Peran Stakeholders pada Usaha Tambak Garam Rakyat Habi Bullah; Yuni Rimawati
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.v17i1.10027

Abstract

The problem of salt farmers in Madura, known as the Salt Island, is very complex. Starting from the high level of poverty, the quality of production, and the low price of salt to a serious threat to the sustainability of salt farmers. The purpose of this study is to analyze the growth of the people's salt farming business with the geomembrane method compared to traditional methods to describe the impact of innovation on business sustainability and to explore the sustainability of the people's salt farming business from the perspective of internal stakeholders based on stakeholder theory. This research uses a case study approach configurative ideographic studies as a research method. The results of the study found that the business growth rate using geomembrane was more profitable than using traditional methods, but only part of the farmers' land used geomembrane. People's salt farming business still have difficulty accessing People's Business Credit so that some still depend on receivables from traders/middlemen. Only a small part of the salt produced by the people's salt farming is purchased by PT Garam for quality reasons. With all the challenges, from the perspective of the actors, the people's salt business is still considered more profitable than other agricultural businesses. Permasalahan petani garam di Madura yang dikenal dengan sebutan Pulau Garam sangat kompleks. Mulai dari tingginya tingkat kemiskinan, kualitas produksi, dan rendahnya harga garam menjadi sebuah ancaman serius bagi keberlanjutan petani garam Tujuan penelitian ini menganalisis pertumbuhan usaha tambak garam rakyat metode geomembran dibandingkan dengan metode tradisional untuk menggambarkan dampak inovasi terhadap keberlangsungan usaha dan mengekplorasi keberlanjutan usaha tambak garam rakyat dari sudut pandang internal stakeholders (pelaku usaha) berdasarkan teori stakeholders. Penelitian menggunakan pendekatan studi kasus configurative ideographic studies sebagai metode penelitian. Hasil penelitian menemukan bahwa tingkat petumbuhan usaha menggunakan geomembran lebih menguntungkan dibandingkan dengan menggunakan metode tradisional, tetapi hanya sebagian lahan petani yang menggunakan geomembran. Pengusaha tambak garam rakyat masih kesulitan mengakses KUR (Kredit Usaha Rakyat) sehingga sebagian masih tergantung pada hutang piutang dengan pedagang/tengkulak. Garam yang dihasilkan oleh tambak garam rakyat hanya sebagian kecil saja yang dibeli oleh PT Garam karena alasan kualitas. Dengan segala tantangannya, berdasarkan sudut pandang pelaku, usaha garam rakyat masih dianggap lebih mengutungkan dibandingkan usaha pertanian yang lain.
Mengungkap Makna “Keuntungan”pada Sistem Paroan Penggemukan Sapi Madura Bambang Haryadi; Hanif Yusuf Seputro; Habi bullah
Agriekonomika Vol 10, No 1: April 2021
Publisher : Department of Agribusiness, Faculty of Agriculture, Universitas Trunojoyo Madura, Indonesi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/agriekonomika.v10i1.9982

Abstract

Pulau Madura terkenal sebagai pulau sapi karena populasi budidaya sapi yang masif. Budidaya sapi sudah lama dikembangkan dengan pola kerjasama (paroan). Tujuan penelitian untuk mengungkap faktor yang mempengaruhi penggemukan sapi, model konsep bisnis “Paroan”dan makna keuntungan nilai serta makna di balik keuntungan. Penelitian ini menggunakan model mix method yang memadukan pendekatan kuantitatif dan kualitatif. Model kualitatif digunakan setelah penelitian kuantitatif dilakukan. Hasil analisis regresi berganda menunjukkan bahwa konsep keuntungan memiliki pengaruh terhadap perkembangan bisnis sistem paroan. Secara kualitatif, terdapat 2 konsep paroan yaitu paroan uang dan paroan hasil anak sapi. Jenis keuntungan berupa keuntungan material dan non material. Keuntungan materi dimaknai sebagai usaha mencari uang atau rejeki, sebagai penghasilan tambahan, sebagai tabungan. Sedangkan non materi dimaknai sebagai: (1) anugerah produktivitas, (2) bersama beramal, (3) menyambung saudara, (4) menjunjung tinggi budaya.
Mompreneurs: Standing Up With Life Choices, Family Support, Patriarchal Culture in Madura, and The Covid-19 Pandemic Yuni Rimawati; Habi Bullah; Adi Darmawan Ervanto
Indonesian Journal of Business and Entrepreneurship (IJBE) Vol. 8 No. 2 (2022): IJBE, Vol. 8 No. 2, May 2022
Publisher : School of Business, IPB University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/ijbe.8.2.206

Abstract

This study aims to explore the learning experience of mompreneurs who have studied in college with patriarchal culture setting in Madura in combating the crisis caused by the covid-19 pandemic. This study used a case study methodology with a multi-case approach. Data were obtained through observations, interviews, and digital tracing. This study reveals that based on all the cases, being mompreneurs and not working in the formal sector is a choice to focus on running the duty as a mother and on getting full support from husband and family. In running the business and family, there is collective consciousness that all the revenue received by family members are blessings (rejeki) from Allah by getting it through halalan tayyiban principle. The promotions have used social media with various intensities. The Covid-19 Pandemic significantly affects mompreneurs whose primary basis is in-person selling, while online selling was not affected. The experimental learning during the Covid-19 Pandemic is maximizing promotions through social media, cutting operational costs, changing the payroll system to profit sharing, and broadening the business lines. Keywords: mompreneurs, the patriarchal, family support, the covid-19 pandemic, learning experience
Religion and Employees Fraud Prevention: With Moderation of Spirituality, Leadership and Oganizational Culture Rian Abrori; Auliya Zulfatillah; Habi Bullah
JAFFA Vol 10, No 2 (2022): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v10i2.17366

Abstract

This study aims to define and analyse the relationship between religiosity and Employees Fraud Prevention with spirituality, leadership dan organizational culture as a moderating variable. The data analysis method used in this research is in the form of multiple linear regression testing and interaction test or moderated regression analysis (MRA). The population in this reseach is Baitul Mal Wattamwil Nuansa Ummah (BMT NU) and Baitul Mal Wattamwil Sidogiri Integrated Joint Venture (BMT UGT Sidogiri) spread across Madura Island. The result indicate that the Religiosity and spirituality Variable affects the employees fraud prevention. This study also verifies that Leadership and Organizational Culture cannot moderate the effect of religiosity on employees fraud prevention.
SISTEM PENGGAJIAN PROFIT SHARING BERASASKAN PANCASILA DAN KEBERLANGSUNGAN USAHA Yuni Rimawati; Habi Bullah; Nurul Kompyurini
Jurnal Akuntansi Kontemporer Vol 15, No 2 (2023)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v15i2.4564

Abstract

Research Purposes. This article aims to provide ideas on how to implement a profit-sharing payroll system based on Pancasila philosophy.Research Methods. Based on the assumptions we built, the profit-sharing payroll system based on Pancasila, not only increases productivity and profitability, but also employee loyalty.Research Results and Findings. With a profit-sharing payroll system based on the Pancasila philosophy, the relationship between workers and employers is based on good values, such as being honest, fair, helping each other. These values of kindness make working relationships not solely for personal gain but also considering the interests of others as a form of carrying out the commands of God Almighty.