Garuda - Garba Rujukan Digital

Mendeteksi Perilaku Kecurangan Akademik Dengan Perspektif Fraud Diamond Theory Hariri, Hariri; Pradana, Ayub Wijayati Sapta; Rahman, Fahrurrozi
JU-ke: Jurnal Ketahanan Pangan Vol 2, No 1 (2018): JU-Ke
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (81.336 KB)

Penelitian ini bertujuan untuk menguji apakah secara simultan dan parsial teori fraud diamond yang terdiri dari tekanan, peluang, rasionalisasi dan kemampuan mempengaruhi tindakan kecurangan akademik. Penelitian ini menggunakan metode kuantitatif dengan menyebarkan kuesioner secara langsung kepada responden. Penelitian ini mengambil sampel mahasiswa S1 Jurusan Akuntansi di Universitas Islam Malang. Hasil yang diperoleh dari penelitian ini adalah secara simultan teori fraud diamond (tekanan, peluang, rasionalisasi dan kemampuan) berpengaruh secara positif signifikan terhadap perilaku kecurangan akademik. Secara parsial tekanan tidak berpengaruh signifikan terhadap perilaku kecurangan akademik, secara parsial kesempatan berpengaruh positif signifikan terhadap perilaku kecurangan akademik, secara parsial rasionalisasi berpengaruh positif signifikan terhadap perilaku kecurangan akademik, dan secara parsial kemampuan berpengaruh positif signifikan terhadap perilaku kecurangan akademik. Namun diantara empat teori tersebut rasionalisasi yang paling dipilih oleh responden yang memiliki potensi terhadap perilaku kecurangan akademik. Hasil penelitian ini dapat memberikan masukan kepada pada pendidik agar dapat meminimalisirkan perilaku kecurangan akademik.

Implementasi Pernyataan Standar Akuntansi Keuangan (Psak) Atas Transaksi Murabahah (Studi Kasus Pada Bank Syariah Di Indonesia) Ayub Wijayati Sapta; Hariri Hariri
Jurnal VOK@SINDO Vol 7, No 2 (2019)
Publisher : Program Pendidikan Vokasi Universitas Brawijaya

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

Terdapat beberapa Pernyataan Standar Akuntansi Keuangan (PSAK) yang mengatur transaksi murabahah, antara lain PSAK 102, PSAK 50, 55 dan 60 hingga yang terbaru PSAK 71. Sebagai bahan kajian baru dalam akuntansi keuangan di Indonesia, PSAK 71 masih menjadi suatu pro-kontra terkait kesiapan bank syariah dalam hal implementasi dan implikasi keuangan yang akan terjadi. Tujuan serta urgensi dari penelitian ini adalah untuk mengetahui penerapan standar akuntansi keuangan yang berlaku di Indonesia atas transaksi murabahah serta dampak keuangan bagi bank syariah, sehingga dapat diketahui sejauh mana kesiapan dalam menerapkan PSAK 71 dan menetapkan langkah antisipasi atas kendala yang akan dihadapi. Metode analisis yang digunakan dalam penelitian ini adalah pendekatan studi kasus perpaduan antara disciplined comparative dengan heuristic case studies pada bank ABC Syariah. Penerapan PSAK 102 dengan PSAK 50, 55, dan 60 menimbulkan dampak keuangan yang berbeda yaitu pengakuan dan penyajian piutang murabahah, marjin murabahah tangguhan, biaya administrasi, Cadangan Kerugian Penurunan Nilai (CKPN) serta unsur pengungkapan dalam Catatan Atas Laporan Keuangan (CALK). Sementara itu pihak manajemen bank masih dalam tahap mempelajari PSAK 71, sehingga belum ditetapkan kebijakan akuntansi final mengenai penyesuaian atas peralihan dari aturan PSAK 102, PSAK 50, 55, dan 60 kepada PSAK 71.

Market Discipline Mechanism: A Quantitative Approach (The Study of Islamic Banking in Indonesia 2011-2014) Ayub Wijayati Sapta Pradana; Hariri Hariri; Junaidi Junaidi
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 14, No 1 (2017): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Transparency of information are the main requirement of market discipline mechanism which is described by an adequate disclosure. Through the quantitative approach, the customer will attract an investment funds (giro, savings, deposits) if the bank takes a high risk action based on information that disclosed on financial statements. In a theoretical view, Islamic banks with the principle of profit-loss sharing (PLS) have a higher risk than conventional banks with a fixed rate of interest, so that customers of Islamic banks should have a higher sensitivity than conventional bank customers. The next question, whether the customers of Islamic banks would react to the disclosure of financial statements through changes in the number of funds invested?This research aimed to examine the effect of the level of disclosure of financial statements to changes in the number of third party funds in Indonesia Islamic Banking on the period 2011-2014. Data were analyzed using a regression model. The study states that the level of disclosure of financial statements significant positive effect on changes in the number of third-party funds were indicates that there is a mechanism of market discipline on Islamic Banks in Indonesia. However, this result must to be strengthened by data of risk disclosure and ability to absorb information from customers, analysis of determinants were affecting customers behavior, then as well as the comparison test with conventional commercial banks.Keywords: market discipline, the level of disclosure, third party funds, Islamic bank

NILAI-NILAI INDIVIDUAL WIRAUSAHA SEBAGAI SUMBERDAYA STRATEGIS DALAM PROSES PEMBENTUKAN KEUNGGULAN KOMPETITIF (Studi Kasus di Unit Usaha Waralaba CV. Inti Sukses Pratama Malang) Aleria Irma Hatneny; Ety Saraswati; Hariri Hariri; Ita Athia
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 8 No 1 (2018): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

From the GEM report (Global Entrepreneurship Monitor) small and mediumenterprises can contribute 57% to GDP Indonesia, including entrepreneurship. While thephenomenon is still visible weak competitiveness capabilities in which the data fromGlobal Competitiveness Report 2016-2017 rank Indonesia decreased. The number ofentrepreneurs is also relatively small compared to neighboring countries. From theperspective of entrepreneurship spirit is interesting to examine the values of individualentrepreneurs who have an important role to competitiveness. How the role of individualvalues of entrepreneurs in the process of forming competitive advantage that has highcompetitiveness. From the results of research and discussion obtained the conclusion thatthere are 5 individual values of entrepreneurs are important based on the intensity ofentrepreneurial activity. Individual values are integrated in such a way in corporatestrategy that proved to be an important capital that plays a strategic role for the processof achieving competitive advantage and competitiveness of business organizations.

PENGARUH PENGETAHUAN INVESTASI DAN KUALITAS PELAYANAN GALERI INVESTASI BEI FEB UNISMA TERHADAP MINAT INVESTASI DI PASAR MODAL SYARIAH (Studi Empiris Pada Mahasiswa Perbankan Syariah FEB Unisma Angkatan 2018) Nuriyah Trisna Parawangsa; Dwiyani Sudaryanti; Hariri Hariri
El-Aswaq Vol 3, No 1 (2022): Vol 3, No 1 (2022) : El-Aswaq
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (848.182 KB)

Penelitian ini bertujuan untuk mengetahui dan menilai pengaruh pengetahuan investasi (X1) dankualitas pelayanan (X2) terhadap minat investasi, baik secara parsial maupun simultan (Y). Penelitian inimenggunakan desain penelitian kuantitatif dengan pendekatan penelitian kausal. Partisipan dalam penelitianini adalah mahasiswa Program Mahasiswa Strata 1 Program Perbankan Syariah FEB Unisma angkatan 2018yang telah menyelesaikan mata kuliah Pasar Modal Syariah. Sebanyak 120 siswa digunakan dalam penelitianini. Metode kuesioner digunakan untuk mengumpulkan data dalam penelitian ini. Uji validitas dan reliabilitasdigunakan untuk menilai kinerja instrumen. Uji normalitas, asumsi klasik, analisis regresi linier berganda, danuji hipotesis semuanya diterapkan dalam penelitian ini. Hasil penelitian menunjukkan bahwa: (1) Minatmahasiswa perbankan syariah FEB Unisma untuk berpartisipasi di pasar modal syariah dipengaruhi olehpengetahuan investasi dan kualitas layanan galeri investasi BEI FEB Unisma. (2) Pengetahuan investasiberpengaruh signifikan terhadap minat investasi di pasar modal syariah mahasiswa perbankan syariah FEBUnisma. (3) Kualitas layanan galeri investasi BEI FEB Unisma berpengaruh signifikan terhadap minatinvestasi di pasar modal syariah mahasiswa perbankan syariah FEB Unisma.

PENGARUH PENGETAHUAN INVESTASI DAN KUALITAS PELAYANAN GALERI INVESTASI BEI FEB UNISMA TERHADAP MINAT INVESTASI DI PASAR MODAL SYARIAH (Studi Empiris Pada Mahasiswa Perbankan Syariah FEB Unisma Angkatan 2018) Nuriyah Trisna Parawangsa; Dwiyani Sudaryanti; Hariri Hariri
El-Aswaq: Islamic Economics and Finance Journal Vol. 3 No. 1 (2022): El-Aswaq
Publisher : Universitas Islam Malang

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

Penelitian ini bertujuan untuk mengetahui dan menilai pengaruh pengetahuan investasi (X1) dankualitas pelayanan (X2) terhadap minat investasi, baik secara parsial maupun simultan (Y). Penelitian inimenggunakan desain penelitian kuantitatif dengan pendekatan penelitian kausal. Partisipan dalam penelitianini adalah mahasiswa Program Mahasiswa Strata 1 Program Perbankan Syariah FEB Unisma angkatan 2018yang telah menyelesaikan mata kuliah Pasar Modal Syariah. Sebanyak 120 siswa digunakan dalam penelitianini. Metode kuesioner digunakan untuk mengumpulkan data dalam penelitian ini. Uji validitas dan reliabilitasdigunakan untuk menilai kinerja instrumen. Uji normalitas, asumsi klasik, analisis regresi linier berganda, danuji hipotesis semuanya diterapkan dalam penelitian ini. Hasil penelitian menunjukkan bahwa: (1) Minatmahasiswa perbankan syariah FEB Unisma untuk berpartisipasi di pasar modal syariah dipengaruhi olehpengetahuan investasi dan kualitas layanan galeri investasi BEI FEB Unisma. (2) Pengetahuan investasiberpengaruh signifikan terhadap minat investasi di pasar modal syariah mahasiswa perbankan syariah FEBUnisma. (3) Kualitas layanan galeri investasi BEI FEB Unisma berpengaruh signifikan terhadap minatinvestasi di pasar modal syariah mahasiswa perbankan syariah FEB Unisma.

Pengaruh Inovasi Produk dan Marketing Strategy Pada Produk Halal Paragon Terhadap Keputusan Pembelian Di Kalangan Mahasiswa Kemal Rahardiansyah Putra; Afifudin Afifudin; Hariri Hariri
El-Aswaq: Islamic Economics and Finance Journal Vol. 3 No. 2 (2022): El-Aswaq
Publisher : Universitas Islam Malang

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

The purpose of this study was to determine the effect of product innovation and marketing strategy of Paragon's halal products on purchasing decisions. As for the method used in this study, namely the correlational quantitative method with several stages of research carried out by distributing questionnaires, data collection and data analysis. The data were tested using validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis, F test, R2 determination test, and t test. The results of this study indicate that the product innovation variable has a positive and significant effect on purchasing decisions, while the marketing strategy variable has no significant effect on purchasing decisions

PENGARUH DANA ZAKAT MAL DAN SSEDEKAH UNTUK KINERJA UMKM DI DUSUN PLUMPUNGREJO DESA KARANGTENGAH KECAMATAN KANDANGAN KABUPATEN KEDIRI M. Afani Almaarif; Dwiyani Sudaryanti; Hariri Hariri
El-Aswaq: Islamic Economics and Finance Journal Vol. 3 No. 2 (2022): El-Aswaq
Publisher : Universitas Islam Malang

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

This study aims to determine the effect of zakat mal and sodaqoh on the performance of micro, small and medium enterprises in Plumpungrejo hamlet, Karangtengah village, Kandangan sub-district, Kediri district. The type of research used is research with a quantitative approach. Based on the results of research conducted by researchers by distributing questionnaires to owners of micro, small and medium enterprises in Plumpungrejo hamlet, researchers obtained 62 respondents based on owners of micro, small and medium enterprises who received zakat mal and shodaqoh funds. Sampling of this study used the census sampling technique. The analytical tool used is using SPS. The results of the study prove that the zakat mal variable (X1) does not have a positive and partially significant effect on the performance of micro, small and medium enterprises (Y) and the shodaqoh variable (X2) does not have a positive and significant effect on the performance of micro, small and medium enterprises (Y).

PENGARUH PENGENDALIAN INTERN, KOMPETENSI SUMBER DAYA MANUSIA DAN PEMAHAMAN GOOD GOVERNANCE TERHADAP KINERJA PEMERINTAH DAERAH PADA KABUPATEN MALANG (Studi Kasus Pada Organisasi Perangkat Daerah di Kabupaten Malang) Lavita Safitri Ramadhany; Dwiyani Sudaryanti; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 04 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.79 KB)

The purpose of this study was to determine the effect of internal control, competence of human resources and understanding of good governance on the performance of local government in Malang Regency. The case study in this research is the regional apparatus organization in Malang Regency. This study uses purposive sampling technique in determining the sample and obtained as many as 40 respondents. The data analysis technique in this study used multiple linear regression analysis. The results of this study are simultaneously variables of internal control, human resource competence, and understanding of good governance have an influence on the performance of local governments. Partially, internal control affects the government's financial performance. And partially the variable of human resource competence has an effect on the performance of local government. Good governance partially has an influence on local government performance.Keywords: internal control, human resource competence, good governance, local government performance.

PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, DUKUNGAN MANAJEMEN PUNCAK, DAN KEMAMPUAN PEMAKAI TERHADAP EFEKTIFITAS SISTEM INFORMASI AKUNTA (Studi Empiris pada kantor BPPKAD kabupaten Rembang) Arum kamawati; Maslichah Maslichah; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 10 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (336.358 KB)

Computer-based accounting information system is essential applied in cooperatives to produce a form of financial statements information that is relevant and reliable. This study aims to demonstrate empirically the effect of the use of information technology, user participation, top management support and engineering capabilities users of accounting information systems at the effectiveness of accounting information systems. Sampling technique used is the census sampling technique (saturated sample) and get a sample of 80 samples. Questionnaires were returned and deserves to be treated as many as 80questionnaires. Data analysis technique used is the technique of linear regression analysis showed that the variables berganda.Hasil use of information technology, user participation, top management support, the ability of users of accounting information systems engineering positive influence on the effectiveness of the system of accounting informmasi. Keywords: Information Technology Utilization, User Participation, Top Management Support, Effectiveness SIA

Title

Found 51 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 51 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 51 Documents
Search