Claim Missing Document
Check
Articles

Found 4 Documents
Search

Correlation of Job Satisfaction, Organizational Culture on Individual Behavior Through Motivation Qoriani, Hersa Farida; Musfiroh, Luluk
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 4 (December 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i4.770

Abstract

Organizational culture is a strategy to revive an organization that has sunk for a long time. a strong and resilient organization has an influence on individual employee behavior, meaning that the more employees are given information and given values about organizational culture in the company, the stronger the employee's commitment to the company. Research with a quantitative approach. The population in this study were all employees of PT. Kuda Laut Mas, Sidoarjo, namely 23 employees. The sampling used is saturation sampling technique. Based on the analysis of the results of the research and discussion that has been described previously, it can be concluded in this study Organizational culture has no significant effect on the motivation of employees of PT. Kuda Laut Mas Sidoarjo. Job satisfaction has a significant positive effect on employee motivation at PT. Kuda Laut Mas Sidoarjo. Organizational culture has a significant positive effect on the behavior of individual employees of PT. Kuda Laut Mas Sidoarjo. Job satisfaction has no significant on the behavior of individual employees of PT. Kuda Laut Mas Sidoarjo. Motivation has no significant on the behavior of individual employees of PT. Kuda Laut Mas Sidoarjo.
Evolusi Penelitian Accounting Fraud: Analisis Bibliometrik Musfiroh, Luluk; Lina Dwi Mayasari; Dwi Suhartini
BAJ: Behavioral Accounting Journal Vol. 7 No. 2 (2024): July-December 2024
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v7i2.342

Abstract

Penelitian ini berfokus pada pengungkapan tren utama dalam publikasi terkait kecurangan akuntansi, dengan pendekatan yang mencakup pemetaan sumber jurnal, afiliasi institusi, negara asal, serta bidang studi yang relevan. Penelitian ini menggunakan analisis Bibliometrik menggunakan perangkat lunak VOSviewer dalam menganalisis kata kunci. Data yang dianalisis berasal dari basis data Scopus, yang mencakup total 1.331 dokumen yang diterbitkan selama 2000-2024. Hasilnya penelitian pada periode 2000–2010 berfokus pada regulasi dasar seperti Sarbanes-Oxley Act dan penguatan tata kelola perusahaan. Periode 2011–2015 menyoroti akuntansi forensik dan etika bisnis, sementara pada 2016–2024 berfokus pada perkembangan teknologi seperti Big Data Analytics dan Artificial Intelligence mulai digunakan untuk mendeteksi kecurangan, khususnya di sektor kesehatan, asuransi, dan investasi. Penelitian ini menyoroti pentingnya akuntansi forensik, audit, dan regulasi dalam mendeteksi serta mencegah manipulasi keuangan, dengan fokus pada transparansi dan akuntabilitas laporan keuangan. Namun, pendekatan tradisional masih dominan, sementara pemanfaatan teknologi dan pendekatan multidisiplin masih minim. Oleh karena itu, penelitian di masa depan perlu mengintegrasikan inovasi teknologi dan perspektif lintas sektor untuk memahami kompleksitas fenomena ini secara lebih komprehensif.   Accounting fraud poses a significant threat to financial integrity and organizational governance. Despite the rapid growth of research on accounting fraud since 2000, gaps remain in understanding this phenomenon, particularly in specific sectors and through multidisciplinary approaches. This study focuses on uncovering key trends in publications related to accounting fraud, utilizing a mapping approach that includes journal sources, institutional affiliations, countries of origin, and relevant fields of study. This research employs bibliometric analysis by evaluating keyword usage patterns through co-occurrence analysis. The analyzed data is sourced from the Scopus database, having undergone a series of selection processes, comprising a total of 1,331 documents published between 2000 and 2024. Research on accounting fraud from 2000 to 2024 highlights the importance of forensic accounting, auditing, and advanced regulations in detecting and preventing financial manipulation, with a focus on the healthcare, insurance, and commercial sectors to ensure transparency, accountability, and financial reporting integrity. However, research on accounting fraud during this period remains limited to traditional approaches and certain fields, with minimal utilization of advanced technologies and multidisciplinary approaches to understand the complexity of this phenomenon across various sectors.
Peran Pengendalian Internal Dalam Meningkatkan Kualitas Pelayanan  Pajak Kendaraan Bermotor Di Samsat Soebandi Jember Permata, Juwita Indah; Wulan Dwi Lestari Santoso; Amalia, Iklilla Tarisa; Musfiroh, Luluk
Inflasi : Jurnal Ekonomi, Manajemen dan Perbankan Vol. 2 No. 1 (2025): Inflasi - Mei
Publisher : PT. Faaslib Serambi Media

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

Abstract

Pengendalian internal merupakan sistem yang dirancang untuk memastikan kepatuhan terhadap peraturan, meningkatkan efisiensi operasional, serta meminimalkan risiko kecurangan dan kesalahan. Kualitas pelayanan perpajakan menjadi faktor penting dalam meningkatkan kepatuhan wajib pajak dan optimalisasi penerimaan daerah. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Data dikumpulkan melalui wawancara, observasi, dan dokumentasi terhadap pegawai serta wajib pajak yang menggunakan layanan perpajakan di Samsat Soebandi Jember. Analisis data dilakukan dengan metode kualitatif untuk memastikan validitas hasil penelitian. Hasil penelitian menunjukkan bahwa Pengendalian internal yang kuat, mencakup lingkungan pengendalian, aktivitas pengendalian, informasi dan komunikasi, serta pemantauan, memiliki peran krusial dalam meningkatkan efektivitas pelayanan perpajakan di Samsat Soebandi Jember. Penguatan sistem pengawasan serta peningkatan transparansi dalam proses pelayanan tidak hanya mempercepat administrasi pajak tetapi juga membangun kepercayaan masyarakat
PENGEMBANGAN TAMAN GIZI SEBAGAI UPAYA PENCEGAHAN STUNTING DI DESA KLATAKAN KECAMATAN TANGGUL KABUPATEN JEMBER Musfiroh, Luluk; Wati, Siska Nur Febilah; Al Jeffry, Mochammad Iqbal; Putri, Nur Aniza Cahyaning; Nurinasamsi, Nazwa; Cahyani, Arini Berlian
Jurnal AbdiMas Nusa Mandiri Vol. 7 No. 1 (2025): Periode April 2025
Publisher : LPPM Universitas Nusa Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33480/abdimas.v7i1.6040

Abstract

Stunting is a significant health issue in Indonesia, including in Jember Regency, which still faces a high prevalence rate. Without proper intervention, stunting can hinder development and reduce the quality of life for affected children. Efforts to reduce stunting rates are being made through various programs, one of which is the development of a nutrition garden. This program is based on a Participatory Action Research (PAR) approach and aims to improve community knowledge and nutritional practices by utilizing household yard spaces. The nutrition garden employs a hydroponic farming system to grow various nutritious vegetables, such as chili, spinach, and mustard greens, which are distributed to families with young children, pregnant women, and breastfeeding mothers. Through intensive education and mentoring, the nutrition garden is expected to meet the nutritional needs of the local community, raise awareness about the importance of a balanced diet, and effectively reduce stunting rates in Klatakan Village. This study reveals that the "Nutrition Garden Development Program in Klatakan Village, Tanggul District, Jember Regency" has successfully enhanced community understanding and participation in stunting prevention efforts by utilizing household yards to grow nutritious vegetables through hydroponic methods.