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All Journal Infestasi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Pendas : Jurnah Ilmiah Pendidikan Dasar Collegium Studiosum Journal Jurnal Ekonomika Dan Bisnis Journal of Social And Economics Research Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam journal of social and economic research Journal of Ekonomics, Finance, and Management Studies J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi
MOHAMAD DJASULI
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS VALUE FOR MONEY DALAM MEWUJUDKAN EFISIENSI, TRANSPARANSI, DAN AKUNTABILITAS FISKAL: (TRANSFORMASI DIGITAL ADMINISTRASI PBB-P2) Elsa Farista; Eva Nur Atika Devi; Mahbubah Subairi; Mohamad Djasuli
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.2975

Abstract

Introduction: The development of digital technology has brought significant transformation in tax administration, including Rural and Urban Land and Building Tax, but its implementation faces both challenges and opportunities. This study aims to analyze the challenges and opportunities of digitizing the administration of Rural and Urban Land and Building Tax to improve the efficiency and transparency of the tax system. Methods: The method used is a systematic literature study with content analysis of published sources between 2020 and 2024. Results: The novelty of this research lies in the holistic approach that combines technical and social aspects together, in contrast to previous studies that tend to discuss both aspects separately. The results reveal that the main challenges include limited internet infrastructure, low technological literacy, and unpreparedness of government officials, while the opportunities include improving administrative efficiency, transparency, and accountability through technological innovations such as the Local Tax Management Information System and the Indonesian Standard Quick Response Code. The research conclusion shows that the digitalization of Rural and Urban Land and Building Tax administration has the potential to improve the tax system if the challenges of infrastructure, literacy, and human resource capacity can be overcome. Recommendations for future research include empirical field studies, expanding data coverage, exploring the impact of digitization on specific groups, and integrating the latest technologies such as artificial intelligence and block chains in the tax system. Keywords: Digitalization; PBB-P2; Tax Administration; challenges; opportunities.
Impementasi Asy-Syu’ara dalam Good Village Governance Sebagai Upaya Pencegahan Kecurangan Pengelolaan Keuangan Desa Brilian Nanda Arifian; Mohamad Djasuli
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 6 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i6.2752

Abstract

The purpose of this study is to determine the application of the content of Asy-Syu'aaraa in good village governance as an effort to prevent fraud in village financial management. The type of research used is qualitative research with a case study approach, namely by using primary data such as observation, interviews and documentation. The result of this research is that the content of Surah Ash-Syu'ara as a guideline is able to provide benefits to the community, especially the village government in village financial management by providing the values of trustworthiness, accountability and transparency, justice, and participation. The application of these values can increase public trust, reduce the risk of corruption, and ensure the effective and efficient use of village funds. By adopting these principles, village governments can realize good governance, improve community welfare, and create a more transparent and accountable government environment.
Analisis Penerapan dan Pengembangan Aplikasi SIMKASDA (Sistem Informasi Manajemen Kas Daerah) dalam Meningkatkan Efisiensi Keberhasilan dan Pelaporan Keuangan: Studi Kasus BPPKAD Kota Probolinggo Ulfa Adiranti; Mohamad Djasuli
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.2502

Abstract

This study aims to analyze the impact of implementing and developing the Regional Cash Management Information System (SIMKASDA) on efficiency, success, and financial reporting at the regional level. The research method used qualitative research, focusing on the use of SIMKASDA application in BPPKAD Probolinggo City. The results showed that the implementation of SIMKASDA significantly improved the efficiency of the regional cash management process. The system allows for more accurate monitoring of the DTH/RTH Reconciliation. This directly contributes to the success of local financial management by providing faster and more accurate information for stakeholders. Such improved success is also reflected in the transparency and accuracy of financial reporting. SIMKASDA provides a platform that enables faster and structured preparation of financial reports, minimizes human error, and strengthens accountability in the management of public funds. The discussion in this journal also identified some challenges faced during implementation, such as the need for intensive training and regular maintenance of the system. Research suggestions include increased training for users, regular system updates, and integration of the latest technology to ensure the continued success of SIMKASDA in the future. Thus, this study provides in-depth insight into the contribution of SIMKASDA in improving operational efficiency, financial management success, and financial reporting quality at the local level.
Studi Literatur: Pengaruh Good Corporate Governance Terhadap Underpricing Pada Penawaran Saham Perdana Fadia Ayu Silfia; Mohamad Djasuli; Aprillia Nabilla Ayu Rosadi
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 2 No. 3 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.242

Abstract

This literature review aims to discuss the impact of effective corporate governance on underpricing issues for companies conducting an initial public offering (IPO) on the Indonesia Stock Exchange. Based on good corporate governance practices in Asia, Indonesia is a low-ranking company, so this study uses 10 variables approved by the Indonesian Ministry of Research and Technology. Good corporate governance variables include committees, independent committees, board of directors, directors, board of directors and independent directors. The test used as a method is a systematic literature search. The results of this study show empirical evidence that the effectiveness of corporate governance has a positive and negative effect on underpricing.
Pengaruh Penerapan Good Corporate Governance Terhadap Tata Kelola Club Sepakbola Firmansyah, Ericko Dendy Akbar; Wawan Ardiansyah; Mohamad Djasuli
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 2 No. 3 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.282

Abstract

This study aims to determine the implementation of good corporate governance in football club governance, readiness in implementing good corporate governance in football governance. This research uses qualitative research. Football is a new industry that promises a lot of business potential in it. Correct club management is needed so that stakeholders are able to gain trust. One of the ways for clubs to gain the trust of their stakeholders is by fully implementing GCG principles at the club. . From this research, it can be concluded that football in Indonesia is still not fully appropriate in implementing GCG principles in its governance, there is still a lot of infrastructure and soft-structure that has not been fulfilled by clubs to be able to apply GCG principles to the fullest.
Penerapan Prinsip Transparansi Pada Kegiatan Perdagangan Ditinjau Dari Sifat Amanah Nabi Muhammad Aprilia; Dwi Gita Nathalia; Rheni Anggraini; Mohamad Djasuli
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 2 No. 3 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.299

Abstract

In this modern era, there are many people who trade, both traders and business actors, so that there is more and more competition in trading activities. This makes many people need knowledge and strategies in order to survive in trade competition. This article was written with the aim of disclosing that the actual application of the principle of transparency to trading activities from an Islamic point of view includes applying the trustworthiness of the Prophet Muhammad SAW. This article uses qualitative methods as a research method. The principle of transparency has a relationship with the quality of information presented by business actors. Service quality is very important to note for traders and business actors. With superior service quality, it is able to support the sustainability of its business and survive in tight trade competition. The trustworthy nature of the Prophet Muhammad SAW means being trustworthy in taking care of responsibilities, that's why many people like to transact with him. The secret of the Prophet Muhammad's success in trading was the quality of service and the quality of the trade goods which he paid great attention to.
Analisis Hubungan Perilaku Korupsi Dengan Ketaatan Beragama Islam Di Indonesia Mezalina Wahyuning Aji; Mohamad Djasuli
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 2 No. 3 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.300

Abstract

This rcligion claims that thc cradication of corruption in Indoncsia has failcd bccausc it is only sccn from a lcgal pcrspcctivc. Mcanwhilc, corruption is rclatcd to various factors such as social, cconomic, political, cultural and cvcn rcligious. This happcns not bccausc of thc tcachings of thcir rcligion, but bccausc of pcoplc who do not practicc thc tcachings of thc rcligion itsclf, bccausc rcligion prohibits corrupt practiccs and acts that violatc rcligious cthics. This rcvicw focuscs on thc rclationship bctwccn corruption and rcligious obscrvancc bascd on prcvious studics. In this proccss, rcscarchcrs uscd dcscriptivc qualitativc mcthods along with analytical mcthods from thc litcraturc rcvicw. Corruption in Indoncsia from thc point of vicw of Islamic law can bc classificd into khiyānah or ghulūl (trcason), al-ghasy (fraud) and risywah (corruption). Khiyanah ctymologically mcans a changc in circumstanccs for thc worsc (syar). Rcligion as a moral and spiritual organization that is rcsponsiblc for shaping human morality, both good and bad human morality, is strongly influcnccd by thc cxtcnt to which rcligious organizations tcach thc moral valucs ​​of thcir rcligion to thcir rcspcctivc adhcrcnts. Rcligious valucs ​​arc vcry cffcctivc in cradicating incrcasingly unstoppablc acts of corruption, thc rolc of lcgislation passcd by thc Corruption Cradication Commission (KPK), thc rolc of rcligion in cfforts to shapc anti-corruption practiccs, mosqucs and praycr rooms as focal point institutions in thc promotion of rcligious valucs, through thc promotion of faith , morality and rcligious cducation, as accumulatcd to dcfcat thc discasc in this country.
Pengaruh Independensi Dan Profesionalisme Terhadap Hasil Audit Puput Purnamasari; Mohamad Djasuli
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 2 No. 3 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.301

Abstract

ABSTRACT This study aims to determine whether the independence and professionalism of an auditor has a positive effect on the quality of the auditor's audit results. The quality of good audit results usually also reflects the high quality of the auditor. At this time it is undeniable that audit quality is declining. This may occur due to several factors such as gratuities, bribes, and so forth. The research method used is a qualitative method by taking the technique of literature study or literature study. The source of this research is taken from the results of previous studies. This study resulted in the result that independence and professionalism have a positive influence on the quality of the auditor's audit results.
Persepsi Mahasiswa Terhadap Whistleblowing System Sebagai Upaya Pencegahan Academic Fraud Nia Dewi Kurniawati; Mohamad Djasuli
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 2 No. 3 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.306

Abstract

The study has served to identify the student's perceptions of the whistleblowing system as an effort to prevent academic fraud, to explain frequent academic cheating among university students to reduce the level of academic fraud, and to illustrate the system's working process. The study involves a qualitative approach. The respondents used in this study are students of a moderate or former core study program of student activities and charitable organizations in the STIE PGRI Dewantara Jombang ward. The result of this study is that academic fraud can be prevented, reduced, and detected by this system. It can be caused by pressure, threats, and insecurity that can have a real deterrent to both the perpetrator and the potential academic fraud by applying the system. For the whistle to run optimally, it should be supported by the entire academic facility. So it can create a conducive environment in a college environment that can enhance both the quality of education and its graduates.
Perspektif Mahasiswa Akuntansi Pada Diamond Fraud Theory Friska Cahya Wulandari; Mohamad Djasuli
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 2 No. 1 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.307

Abstract

The purpose of this study is to analyze and know the perspective of accounting students about Diamond Fraud theory in the prevention of Fraud. The data collection technique used in this research is to conduct interviews. The analytical technique used is descriptive analysis with a qualitative approach. The results of this study indicate that the three students from different universities said that the Diamond Fraud Theory is very helpful in preventing the occurrence of fraud and for accounting students it is very necessary to study this in order to become professional accountants and with integrity.
Co-Authors Achmad Zamroni Akhmad Abimanyu Alvin Naila Alvinka Dewi Cahyana Anida Naisyillatu Rohmah Aprilia Aprillia Nabilla Ayu Rosadi Ardiya Pramesti Regita Cahyani Aulia Safitri Brilian Nanda Arifian Dwi Gita Nathalia Elsa Farista Eva Nur Atika Devi Fadia Ayu Silfia Firmansyah, Ericko Dendy Akbar Fredy Wijaya Ciputra Friska Cahya Wulandari Hani Ayu Lestari Irene Dwi Ardianty Mahbubah Subairi Maritza Aminatuzzuria Mezalina Wahyuning Aji Muhamad Arief Priambadha Muhamad Nurcholis Muhamad Ridho Natasha Sekar Ayu Monalisa Nia Dewi Kurniawati Nike Septiana, Listin Puput Purnamasari R.Aj Cahya Dira Aulia Putri Rafly Ardiansyah Rheni Anggraini Rohmadira Aditya Sekar Langit Putri Waluyo Sukma Restina Pradipta Syafiq Febriyanto Ubaidatus Sholihah Ulfa Adiranti Vega Septian Fikri D Wawan Ardiansyah Zahroh Maulidia