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All Journal Infestasi Pendas : Jurnah Ilmiah Pendidikan Dasar JAE (Jurnal Akuntansi dan Ekonomi) Collegium Studiosum Journal Journal of Applied Accounting And Business (JAAB) Jurnal Ekonomika Dan Bisnis Journal of Social And Economics Research Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Multidisciplinary Science: MIKAILALSYS Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam International Journal of Economics and Management Sciences Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Global Economics: International Journal of Economic, Social and Development Sciences
MOHAMAD DJASULI
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Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Physics Social Sciences Other

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Analisis Transparansi Jabatan Dan Dampaknya Terhadap Semangat Dan Kinerja Karyawan Hani Ayu Lestari; Achmad Zamroni; 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.v2i3.361

Abstract

Transparency in a company is needed and important for the smooth running of the company. A team will achieve success if it can apply a management system which consists of four stages, namely planning/planning, managing/organizing, implementing/actuating, supervising/controlling. With the running of the system in accordance with these stages, it can be ascertained that the company will run according to the policies that have been set by the company. And will affect employee morale and performance in accordance with company expectations. There are many work systems in a company, one of which is the foreman system, where the foreman's job is to carry out the stages of the management system so that it will affect the performance of his subordinates, because the strength of subordinates will be formed by the presence of leaders who have good quality and quantity and have broad insight. to be able to solve the problems that will be encountered.
Analisis Akuntabilitas Pengalokasian Dana Hibah Pemkab Jombang Untuk TPQ Di Desa Sengon Vega Septian Fikri D; 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.v2i3.385

Abstract

This grant is a form of concern from the Jombang district government to social organizations and religious institutions, especially worship facilities and infrastructure, both prayer rooms and mosques and churches (TPQ). However, for the beneficiaries of these grants, there is usually an imbalance in the budget because there are many factors that influence it so that there are many funds that are not distributed evenly to TPQ institutions, so this has an impact on the uneven distribution of these grants. Proposals and files in accordance with what was requested by the Jombang Regency Government, if the files have been validated, can be used to account for the allocation of facilities and infrastructure activities in the LPJ (accountability report), which contains minutes of the disbursement of grant funds, a realization report of fund allocation grants, and some receipts that can later be shown to the Jombang Regency Government. These are in accordance with existing regulations and funds that have been used as efficiently as possible and are accountable. The suggestions and infrastructure must be carried out in accordance with what was submitted in the proposal, so that the management of religious institution development is created in accordance with what is expected. Empowering the development of non-formal religious education for TPQ.
Peran Akuntansi Forensik Terhadap Skema Ponzi Di Indonesia Fredy Wijaya Ciputra; Mohamad Djasuli
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 3 No. 1 (2023): January-April
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v3i1.514

Abstract

A ponzi scheme is an act of fraud in investments involving repeated interactions with more and more people. This mode of deception is all about building and maintaining each individual's trust. All Ponzi schemes end dramatically when the perpetrators fail to pay or there is suspicion that the scheme is exposed. The task of forensic accounting is the preparation of legal opinions in court (litigation). In addition, the role of the Forensic Accountant is also in the jurisdiction outside the court (non-litigation), for example formulating alternative dispute resolutions, preparing compensation calculations and trying to calculate the impact of terminating/violating agreements.
PENGHAPUSAN PARKIR BERLANGGANAN DI BANGKALAN: SIMALAKAMA ANTARA POLITIK KEBIJAKAN DAN KEHILANGAN PENDAPATAN DAERAH Maritza Aminatuzzuria; Alvin Naila; Aulia Safitri; Anida Naisyillatu Rohmah; Mohamad Djasuli
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 02 (2025): Volume 10 No. 02 Juni 2025 In Press
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i02.24375

Abstract

This study aims to analyze the impact of the abolition of the subscription parking policy in Bangkalan, which triggers a dilemma between fulfilling the aspirations of the community and the potential reduction in Regional Original Revenue (PAD). This study uses a qualitative method with a descriptive-analytical approach. The main data source used in this research is primary data obtained through direct observation and interviews with the parties involved, such as the Department of Transportation in Bangkalan Regency. The results show that the abolition of the subscription parking policy has dual consequences. On the one hand, this policy responds to public complaints against the practice of double levies by parking attendants. However, on the other hand, this policy has the potential to reduce the Regional Original Revenue (PAD) that was previously sourced from the subscription parking levy, which can have an impact on the regional development budget. The decision to abolish the subscription parking policy illustrates the challenges in formulating public policies that must balance the interests of the public and the financial sustainability of the region. This research recommends a more transparent and systematic parking management mechanism to reduce illegal levies and maintain the stability of local revenue. This study provides insights into the dynamics of public policy in the context of parking governance in the region, as well as offering new perspectives in finding equitable and sustainable solutions for local governments and communities, because until now there have not been many studies that specifically examine the issue in depth, especially in the local context.
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.
Implementasi Good Governance pada Pelayanan Pemerintah Desa Berdasarkan UUD 1945 Laelly Wahyu Hidayati; Kharisma Ayu Febriani; Mohamad Djasuli
Journal of Applied Accounting And Business Vol. 4 No. 2 (2022): JAAB - Desember 2022
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v4i2.16

Abstract

Providing the best service is one of the achievements of the village government in order to meet the quality of service. This is a form of state service for officials written in Alenia 4 Preamble to the 1945 Constitution. This research will determine the implementation of good governance in village government services. This study uses literature review research with a descriptive approach. This method is intended to search, evaluate, and synthesize the best available evidence. Performance related to accountability has been good because it is committed to increasing trust. Transaparancy is not good, because it does not match the system created. Openness is good with digital media. The rule of law is not good because there are still violations. So that accountability and openness are good, but the transparency and rule of law still need to be improved for village officials in village government service activitiesProviding the best service is one of the achievements of the village government in order to meet the quality of service. This is a form of state service for officials written in Alenia 4 Preamble to the 1945 Constitution. This research will determine the implementation of good governance in village government services. This study uses literature review research with a descriptive approach. This method is intended to search, evaluate, and synthesize the best available evidence. Performance related to accountability has been good because it is committed to increasing trust. Transaparancy is not good, because it does not match the system created. Openness is good with digital media. The rule of law is not good because there are still violations. So that accountability and openness are good, but the transparency and rule of law still need to be improved for village officials in village government service activities
Systemic Fraud and Toothless Audits: A Crisis of Public Trust in Indonesia Mohamad Djasuli; Siti Yunia Amalia; Dilla Rachma Ayu; Firdaushil Hasanah
Global Economics: International Journal of Economic, Social and Development Sciences Vol. 2 No. 3 (2025): September: Global Economics - International Journal of Economic, Social and Dev
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/globaleconomics.v2i3.347

Abstract

This article employs a Critical Literature Review (CLR) approach, analyzing studies from 2013–2025 that include academic papers, nationally accredited journals (Sinta 2–4), and reputable international journals indexed by Scopus (Q1–Q4) to understand systemic fraud and audit failure in Indonesia.Previous re-search has mostly explained fraud from individual or organizational views, while few have addressed structural factors such as the normalization of fraud, weak regulatory oversight, and the crisis of auditor legitimacy. The synthesis reveals four main issues. First, systemic fraud in Indonesia has shifted from in-dividual misconduct to a structured socio-economic phenomenon rooted in culture. Second, auditing as a control mechanism remains technically focused, often failing to uncover collusive fraud involving top management. Third, an expectation gap exists between unqualified audit opinions and public demands for assurance against corruption, reducing trust in auditors. Fourth, conflicts of interest arising from audit fee dependence, weak regulation, and limited adoption of audit technology and forensic analytics indicate the need for institutional reform. Therefore, this article calls for an integrative framework that connects individual, organizational, regulatory, and socio-cultural dimensions to address systemic fraud and rein-force public accountability in Indonesia.
Regulation of the Minister of Home Affairs Number 77 of 2020: Between Normative Regulation and Mandatory Obligations in Regional Financial Governance Mohamad Djasuli; Siti Yunia Amalia; Dilla Rachma Ayu; Firdaushil Hasanah
International Journal of Economics and Management Sciences Vol. 3 No. 2 (2026): May : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v3i2.1200

Abstract

This study aims to analyze the regulatory characteristics of the Regulation of the Minister of Home Affairs Number 77 of 2020 as a technical guideline for regional financial management, particularly in examining the tension between its normative nature and mandatory provisions, as well as their implications for regional financial governance. The research employs a normative juridical approach, utilizing both statute and conceptual approaches, complemented by a critical analysis of the regulation’s implementation. The findings indicate that, formally, Regulation No. 77 of 2020 is normative in nature as a guideline; however, in practice, it contains numerous mandatory provisions that bind local governments. These mandatory elements have been shown to enhance accountability and transparency through the standardization of procedures, reporting obligations, and strict supervisory mechanisms. On the other hand, the dominance of detailed rules tends to create policy rigidity, increase administrative burdens, and reduce the flexibility and discretion of local governments in adapting policies to local needs. Furthermore, the study identifies a phenomenon of formalistic or ritualistic compliance, which risks producing symbolic accountability without improving the quality of public services. The effectiveness of the regulation’s implementation is also influenced by disparities in human resource capacity, information systems, and regional fiscal capabilities. Therefore, a balance between mandatory approaches and normative flexibility is necessary to ensure that regional financial governance operates effectively, adaptively, and in accordance with the principles of good governance.
MEKANISME PEMBERLAKUAN PAJAK AIR TANAH : REALITAS DAN KINERJA DI LAPANGAN Jasmiatussifilfila Jasmiatussifilfila; Anisatul Maulidina; Amelia Safitri; Musridatul Hasanah; Mohamad Djasuli
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5646

Abstract

Penelitian ini bertujuan untuk menganalisis realitas penerapan mekanisme dan kinerja kebijakan pajak air tanah di lapangan. Metode yang digunakan dalam penelitian ini adalah kualitatif dengan pendekatan literature review, yang mengkaji berbagai referensi dari sumber terakreditasi SINTA 3-5, mengingat karena tidak ditemukannya referensi yang relevan dari SINTA 1-2. Hasil dari beberapa jurnal yang telah ditemukan dalam praktiknya, Pemerintah daerah menghadapi sejumlah tantangan dalam proses pemungutan pajak ini. Faktor-faktor seperti kurangnya pengawasan, minimnya kesadaran masyarakat, dan kurangnya pemahaman masyarakat tentang tata cara pembayarannya menjadi hambatan utama. Selain itu, kinerja pengumpulan pajak masih jauh dari target yang ditetapkan, yang menunjukkan perlunya evaluasi dan perbaikan dalam mekanisme yang ada. Sehingga dalam hal tersebut diharapkan penelitian ini dapat memberikan pemahaman yang lebih komprehensif mengenai mekanisme pemberlakuan pajak air tanah serta rekomendasi bagi pengembangan kebijakan yang lebih efektif dalam pemberlakuan pajak air tanah di lapangan.
PRAKTIK ILEGAL PAJAK BURUNG WALET ANTARA REGULASI DAN FAKTA DI LAPANGAN Alifia Noer Laily; Ana Maulidiyah; Lailatul Maulidia; Nur Fadilah; Mohamad Djasuli
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5702

Abstract

Penelitian ini bertujuan untuk menganalisis kesenjangan antara regulasi perpajakan burung walet dan praktik ilegal di lapangan, serta mengidentifikasi faktor-faktor yang berkontribusi terhadap maraknya penghindaran pajak dalam industri sarang burung walet. Metode penelitian kualitatif digunakan dengan pendekatan analisis wacana, analisis konten, dan studi literatur. Hasil penelitian menunjukkan bahwa kompleksitas regulasi, lemahnya pengawasan, dan kolusi antara pelaku usaha dengan oknum aparat pajak menjadi penyebab utama praktik ilegal seperti underreporting produksi dan pungutan liar. Dampaknya, potensi penerimaan pajak daerah mengalami kebocoran signifikan. Penelitian ini merekomendasikan penyederhanaan regulasi, pemanfaatan teknologi, dan penguatan kolaborasi multistakeholder untuk meningkatkan efektivitas sistem perpajakan.
Co-Authors Achmad Zamroni Akhmad Abimanyu Alifia Noer Laily Alvin Naila Alvinka Dewi Cahyana Amelia Safitri Ana Maulidiyah Anida Naisyillatu Rohmah Anisatul Maulidina Aprilia Aprillia Nabilla Ayu Rosadi Ardiya Pramesti Regita Cahyani Aulia Safitri Brilian Nanda Arifian Dilla Rachma Ayu Dwi Gita Nathalia Fadia Ayu Silfia Fatimatus Zahra Firdaushil Hasanah Firmansyah, Ericko Dendy Akbar Fredy Wijaya Ciputra Friska Cahya Wulandari Hani Ayu Lestari Irene Dwi Ardianty Isnanda Fitri Maulidina Jasmiatussifilfila Jasmiatussifilfila Kharisma Ayu Febriani Laelly Wahyu Hidayati Lailatul Maulidia Listin Nike Septiana Maritza Aminatuzzuria Mezalina Wahyuning Aji Muhamad Arief Priambadha Muhamad Nurcholis Muhamad Ridho Musridatul Hasanah Natasha Sekar Ayu Monalisa Nia Dewi Kurniawati Nur Fadilah Puput Purnamasari R.Aj Cahya Dira Aulia Putri Rafly Ardiansyah Rheni Anggraini Rohmadira Aditya Savira Anggita Putri Sekar Langit Putri Waluyo Siti Yunia Amalia Sukma Restina Pradipta Syafiq Febriyanto Ubaidatus Sholihah Ulfa Adiranti Vega Septian Fikri D Violita Putri Arimbi Wawan Ardiansyah Yuliani Lilinda Warasati Zahroh Maulidia