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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Pendidikan Akuntansi (JPAK) Jurnal Akuntansi dan Perpajakan KEUNIS Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Kinerja: Jurnal Ekonomi dan Manajemen Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Jati: Jurnal Akuntansi Terapan Indonesia JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JOURNAL OF APPLIED BUSINESS ADMINISTRATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Akuntansi JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Akurasi : Jurnal Studi Akuntansi dan Keuangan Accounting Global Journal Jurnal Akademi Akuntansi (JAA) Eksos Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) ABDI EQUATOR Accounting Research Unit (ARU JOURNAL) Jurnal Akuntansi Keuangan dan Bisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Capacitarea : Jurnal Pengabdian Kepada Masyarakat JURDIAN Jurnal Sastra Indonesia
Rafles Ginting
Fakultas Ekonomi Dan Bisnis Program Studi Akuntansi-Universitas Tanjungpura
Religion Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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STUDI FENOMENOLOGI: INTERAKSI KEKUASAAN DENGAN KOMPROMI SEBAGAI PEMICU FRAUD PENGADAAN BARANG DAN JASA PADA IMPLEMENTASI E-PROCUREMENT DI PEMERINTAH KABUPATEN POWERERI Ginting, Rafles
ABDI EQUATOR Vol 1, No 1 (2021): ABDI EQUATOR: VOL 1, NO.1 , MARET 2021
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v1i1.45716

Abstract

The purpose of this research is to understand stakeholder responses and e-procurement practices related to fraud potential and practice of e-procurement implementation in POWERERI province government. The response was assessed by various observations and experiences put forward by stakeholders in government. This research was conducted by qualitative method, case study approach, which was done on the government of POWERERI province. The informants interviewed consisted of the Inspectorate Officer, BPK, BPKP, ULP, the Partners and Members of the DPR of POWERERI Province. The results of this study indicate a different response from various stakeholders who expressed their opinion about the role of e-procurement as prevention of fraud as the response that arises varies greatly from being able to adapt to the defensive attitude, from passive to active, from unconscious to control, powerless to change and from habit to utilization that can be done best, depending on the conditions experienced by the stakeholders against the implementation of e-procurement in the government of POWERERI Province. Based on the view there are five types of response strategies, but different in terms of attribution to the condition of this study, which shows only three types of responses. The existing responses are due, acquisition, avoid, and compromies. In addition to the indications of fraud in the practice of e-procurement in the provincial government of POWERERI spearheaded by the interaction of power and compromise, where these two things are very related and interlocked. In relation used the relevant theory that linked the theory of Institutional Logic.
AKUNTANSI FORENSIK DALAM MENGUNGKAPKAN DAN MENELISIK FRAUD: STUDI KASUS ORGANISASI NIRLABA Ginting, Rafles; Yanto, Feri; P. S., Robby Apriant; Darmawan, Yongki
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 10, No 2 (2021): JURNAL AUDIT DAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNTAN
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v10i2.50982

Abstract

Pada saat ini praktik fraud sudah sering terjadi dalam kehidupan bermasyarakat bukan hanya terjadi pada dunia bisnis dan pemerintahan, namun sudah merambat kedalam organisasi nirlaba. Dimana untuk membuahkan hasil dari tujuan menguntungkan kepentingan pribadi, ada serangkaian perbuatan tak terpuji yang dilakukan seperti perekayasaan angka diatas kerja bahkan pemanipulasian data. Dalam konteks tersebut, akuntansi forensik menjadi ilmu yang berperan dalam pencegahan dan pendeteksian bahkan pengungkapan fraud yang terjadi, terutama mengungkap dan menelisik penyebab fraud yang telah mewabah kedalam kehidupan organisasi nirlaba, sehingga terjadi perubahan tujuan dasar organisasi tidak lagi berpihak kepada masyarakat justru merugikan masyarakat terutama anggota organisasi. Dari fenomena yang ada, terlihat ketidaksesuaian antara fungsi organisasi nirlaba dalam mensejahterakan kehidupan masyarakat khususnya anggota organisasi dengan perilaku fraud yang dilakukan sekelompok orang untuk menguntungkan pribadi atau sekelompok orang dengan cara melakukan rekayasa permainan angka diatas kertas dan pemanipulasian angka serta praktik kebohongan, yang mana tindakan yang dilakukan bertentangan dengan prinsip dan asas-asas yang menaungi didirikannya organisasi nirlaba. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Teknik pengumpulan data menggunakan obeservasi, wawancara mendalam, dan studi dokumentasi. Hasil penelitian ini diharapkan mampu memberikan strategi dalam pencegahan fraud pada organisasi nirlaba di Indonesia
Analisa Sikap dan Perilaku Nasabah terhadap Produk Simpeda pada PT Bank Kalbar Cabang Mempawah Harry Setiawan; Rafles Ginting
Eksos Vol 17 No 2 (2021): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v17i2.326

Abstract

Kalbar Bank branch of Mempawah places the product position by establishing the attributes of product and profenent facility which expected to give influence to the customers decision on determining their choice on a product as its market strategy. The research on it bears attribute of achievable office location as the most interesting attribute. While the small minimum deposit becomes the most uninteresting attribute on costumer perception. Generally, the costumers expect for the friendly servicing from the bank official and the most establishing factor of costumers choice on Simpeda product is the credibility of Kalbar Bank as the trusted bank in public. The attitude is a stimulus which may attrack the costumers to buy a product. The expected attitude is surely the positif one, which depends on the attributes that belong to the products and also other proponent factors. The study through the attributes shows that all the costumers or respondents still trust on Simpeda of Kalbar Bank as their saving choice because the lack on one attribute may be compensated by the superiority of others. We may have as a conclusion that the costumers or respondents attitude of Simpeda of Kalbar Bank is categorized in good one.
Dramaturgi Pelaku Fraud Bertopeng Kebaikan dan Berselimut Dusta: Studi Kasus Dana Bencana Alam Organisasi Nirlaba Rafles Ginting
Jurnal Akuntansi dan Perpajakan Vol 7, No 2 (2021): September 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v7i2.6794

Abstract

The research is intended to reveal the meaning behind the practice of fraud in natural disaster funds in a non-profit organization, where the practice of fraud in a non-profit organization is not a foreign subject. The practice can be traced from every activity carried out. In the phenomenon that occurs in non-profit organizations, there are hidden practices behind and behind it can be found the causes of fraud. Dramaturgy theory is used in this study to reveal the activities of interaction with each other as well as the performance of a drama and prove a play of life presented by a handful of individuals and groups of people to seek attention. This study uses a qualitative method with a case study approach. The case study approach is considered very appropriate to be used in this study, because in this study it focuses on one case that occurred, namely the phenomenon of hidden practices in the form of masks of kindness and shrouded in lies behind the fraud of natural disaster relief funds in non-profit organizations. The data collection technique used observation, independent interview, and documentation study. The results of this study found the causes of hidden practices behind the fraud of natural disaster relief funds in organizations, where what is said to be the cause of these causes is a lack of supervision, a profit-seeking culture, the existence of opportunities or opportunities. the level of fraud in non-profit organizations which include; establishment of an internal audit team, regular supervision, establishment of anti-fraud policies, embedding the value of religiosity.
Pembelajaran Matakuliah Pengauditan Dalam Sebuah Kajian: Ada Apa Dibalik Problematika Pembelajaran Daring ? Rafles ginting; V. Ananta Wikrama Tungga Dewi
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 3 (2021)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v9n3.p389-398

Abstract

This research was conducted with the aim of knowing the problems that occurred in lectures during the pandemic, as well as finding an alternative in overcoming the problems of lectures. The alternative is studied further in a learning strategy. The theory used in this research is Behavioristic Learning Theory. This research was conducted on Accounting Study Program students at Tanjungpura University using qualitative research methods, case study approaches, where the research conducted resulted in several findings related to problems that occurred in brave learning during the pandemic. Some of the problems found during online learning, namely; miscommunication between lecturers and students, student ethics, lack of commitment and responsibility. To produce good output, an effective learning process must be carried out. The learning process is determined by the learning strategy implemented by the lecturer. Based on these problems, it is an implementation of learning strategies as an effort to handle the problems of the lectures carried out.
SINERGISITAS AKADEMISI DAN PRAKTISI AKUNTAN FORENSIK DALAM MENGHASILKAN BIBIT UNGGUL AKUNTAN FORENSIK Rafles Ginting; Fera Damayanti
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 7, No 2 (2021): Vol 7, No. 2 (2021)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v7i2.4024

Abstract

ABSTRAKPenelitian ini bertujuan untuk menganalisis respons pemakai lulusan akuntan forensik terhadap fenomena ketidaksinkronan antara peran akademisi dan praktisi akuntan forensik dan untuk mengungkapkan praktik kolaborasi antara peran akademisi dan praktisi akuntan forensik dalam menghasilkan bibit unggul yang kompeten dan mampu melakukan pendeteksian fraud dalam memberantas fraud. Penelitian ini merupakan penelitian kualitatif dengan pendekatan fenomenologi. Pemilihan sampel pada penelitian ini menggunakan metode cluster sampling. Pengumpulan data dilakukan melalui pengamatan dan wawancara mendalam. Analisis data dilakukan dengan pengkodingan dalam beberapa tahapan, yaitu open coding, axial coding, dan selektif coding. Hasil penelitian ini adalah secara konseptual terdapat ketidakpuasan yang dialami oleh pemakai lulusan karena kurikulum pada perguruan tinggi belum dapat mencetak lulusan dengan kompetensi yang dibutuhkan oleh pemakai lulusan. Kaum akademisi dan praktisi dapat berkolaborasi secara khusus dalam menciptakan suatu strategi perancangan kurikulum, sehingga dapat dihasilkan lulusan unggul yang mampu bersaing dan melakukan pendeteksian dan pengungkapan fraud pada lapangan kerja di lembaga pemerintahan tempat pengabdian. ABSTRACTThis study aims to analyze the response of users of forensic accountants graduates to the phenomenon of asynchronous between the roles of academics and practitioners of forensic accountants and to reveal the practice of collaboration between the roles of academics and practitioners of forensic accountants in producing superior seeds who are competent and able to detect fraud in eradicating fraud. This research is qualitative with a phenomenological approach. The sample selection in this study used the cluster sampling method. Data was collected through observation and in-depth interviews. Data analysis was carried out by coding in several stages, namely open coding, axial coding, and selective coding. The results of this study are conceptually there is dissatisfaction experienced by graduate users because the curriculum at universities has not been able to produce graduates with the competencies required by graduate users. Academics and practitioners can collaborate specifically in creating a curriculum design strategy, so that superior graduates can be produced who are able to compete and detect and disclose fraud in employment in government institutions where they are dedicated.
Pentagon Fraud in Mining Companies Before and During COVID-19 Pandemic V.Ananta Wikrama Tungga Dewi; Rafles Ginting
JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 7, No 1 (2022): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/ja.v7i1.949

Abstract

Penelitian ini bertujuan untuk mengetahui perbedaan pengaruh financial target, external pressure, capabilitas, komisaris, kualitas auditor, financial stability  pada fraud sebelum pandemi dan saat pandemi. Variabel dependen dalam penelitian ini menggunakan kecurangan. Penelitian ini menggunakan financial target, external pressure, capabilitas, opportunity komisaris, opportunity kualitas auditor, financial stability sebagai variable independent. Data diuji dengan asumsi klasik dan regresi berganda menggunakan data tahun 2019 dan 2020. Berdasarkan pengujian statistik, variabel external pressure  memiliki pengaruh yang berbeda.  External pressure  pada tahun 2019 berpengaruh terhadap fraud sedangkan external pressure pada tahun 2020 tidak berpengaruh pada fraud. Secara simultan, data tahun 2019 menunjukkan  financial target, external pressure, capabilitas, opportunity komisaris, opportunity kualitas auditor, financial stability berpengaruh pada fraud sedangkan data tahun 2020 menunjukkan hal sebaliknya.
Studi Fenomenologi Tentang Ungkapan Makna Dalam Sebuah Sorotan Kepatuhan Wajib Pajak Untuk Menunaikan Kewajiban Perpajakan Rafles Ginting; Ardimansyah Ardimansyah; Rizky Firmansyah
Jurnal Akademi Akuntansi Vol. 5 No. 3 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i3.20824

Abstract

The purposes of this study were to determine the interpretation and compliance of SME taxpayers in Bengkulu city to tax obligations and differences of interpretation between the micro and small enterprises. The interpretation was assessed with a great understanding of the taxation of SME taxpayers and taxpayer compliance with tax obligation was measured by the SME taxpayer compliance in paying taxes every year. The research was conducted in the city of Bengkulu with interviews directly to six randomly selected informants. Informants were of micro and small business owners. The results of this study showed a good interpretation in the understanding of the tax informant, the informant has not obediently tax obligations, and there were differences in interpretation and compliance of SME taxpayers in tax obligation between the micro and small enterprises in the city of Bengkulu.
Sudah akuntanbel dan transparankah pengelolaan dana desa Dwi Prihatini; Rafles Ginting; Margaretha Margaretha
KINERJA Vol 19, No 4 (2022): November
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jkin.v19i4.12095

Abstract

Akuntabilitas merupakan kewajiban dalam bentuk pertanggungjawaban dari pemerintah terutama pemerintah Desa dalam mengelola sumber daya, serta melaporkan, atau mengungkapkan berbagai aktivitas maupun kegiatan terkait kinerja dalam penggunaan sumber daya publik baik kepada masyarakat maupun kepada lembaga yang bersangkutan. Pertanggung jawaban tersebut di lakukan agar pemerintah Desa dapat melakukan pelaporan tersebut tidak hanya kepada pemerintah pusat melainkan kepada masyarakat juga harus dilakukan dengan transparan. Sehingga dengan dilakukan nya akuntabilitas dan transparansi yang baik pemerintah Desa dapat mewujudkan Good Governance. Penelitian ini bertujuan untuk menginvestigasikan prosedur akuntabilitas pada pengelolaan Dana Desa. Penelitian ini menggunakan metode deskriptif kualitatif, dengan teknik pengumpulan data dengan wawancara semi-terstruktur. Wawancar dilakukan dengan 5 orang informan. Hasil penelitian menunjukan pengelolaan keuangan Dana Desa yang dilakukan pemerintah Desa Keliling Semulung sudah berjalan dengan baik sesuai dengan peraturan peundang-undangan dan ketentuan yang berlaku. Transparansi yang dilakukan dengan mengadakan adanya musrenbangdes setiap awal tahun untuk mengapresiasi ide atau keluhan warga, selalu menginformasikan secara tertulis jumlah dana yang didapat dari pemerintah, serta adanya papan-papan infromasi mengenai kegiatan pembangunan yang sedang dikerjakan.
Bagaimana pendeteksian fraudulent financial statement dengan menggunakan fraud diamond theory dengan metode beneish m-score? Gloria Noviana; Syarif M. Helmi; Rafles Ginting
AKUNTABEL Vol 19, No 3 (2022): September
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.494 KB) | DOI: 10.30872/jakt.v19i3.11803

Abstract

Penelitian ini bertujuan untuk membuktikan dan mengetahui pengaruh dari elemen-elemen dalam fraud diamond theory terhadap pendeteksian fraudulent financial statement menggunakan metode beneish m-score. Penelitian ini merupakan penelitian kuantitatif yang menggunakan data sekunder yaitu data laporan tahunan perusahaan infrastruktur, utilitas dan transportasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2020. Populasi dalam penelitian ini telah melewati penyeleksian dengan metode purposive sampling sehingga didapatkan sebanyak 50 perusahaan. Sampel diolah menggunakan alat uji berupa analisis regresi logistik dengan menggunakan software IBM SPSS versi 25. Hasil dari penelitian ini menyatakan bahwa elemen dari fraud diamond yaitu variabel  financial target berpengaruh positif signifikan terhadap pendeteksian fraudulent financial statement, variabel change in director berpengaruh negatif signifikan terhadap pendeteksian fraudulent financial statement, variabel ineffective monitoring berpengaruh positif tidak signifikan terhadap pendeteksian fraudulent financial statement, sedangkan variabel external pressure dan change in auditor tidak berpengaruh terhadap pendeteksian fraudulent financial statement.
Co-Authors Ade Fariza Albert Nicodemus Sinukaban Ardimansyah Ardimansyah . Ardimansyah Ardimansyah Ardimansyah Ardimansyah Arfina Arafah Auriel Ladisma Ragasiwi Ayu Puspitasari Bucek Jalu Prasetyo Arjuna Budianto Citra Puspa Permata Darmawan, Yongki David Crystopher Dwi Prihatini Eirene Maharani Putri Purba Elga Yulindisti Ersyafdi, Ilham Ramadhan Eryska Apriwulandari Fatia Nur Faujiah Febryanti Andini Felicia Novi Simanjaya Fera Damayanti FERI YANTO Fiqih Yusril Gloria Noviana Harry Setiawan Harry Setiawan Helma Malini Helma Malini Ibnu Aswat Irvin Nicholas Jihan Rafida Muntaz Kadek Pranetha Prananjaya, Kadek Pranetha Karlina Feby Anastasia Astuti Khristina Khristina Khristina Yunita Lestari Lestari Lusiana Putri Ahmadi Margaretha Margaretha Muhammad Rahmadi Pratama Mulyani Mulyani Novita Novita Nur Fitriana Hamsyi Nuri Ayu Kharisma P. S., Robby Apriant Rahadatul Aishy Riki Angkawijaya Rissa Anandita Rizky Firmansyah Rizky Firmansyah Robiansyah, Anton Rudy Kurniawan Sara Sara Sari Rusmita Shelly Laravida Syarif M. Helmi Tengku Hafiza Teressa Lang V. Ananta Wikrama Tungga Dewi V. Ananta Wikrama Tungga Dewi V.Ananta Wikrama Tungga Dewi Wan Roky Anugrah Widianti Widianti Wukuf Dilvan Rafa