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All Journal Jurnal Manajemen dan Agribisnis JURNAL DERIVAT: JURNAL MATEMATIKA DAN PENDIDIKAN MATEMATIKA Jurnal Riset Pendidikan Matematika KARSA: Jurnal Sosial dan Budaya Keislaman (Journal of Social and Islamic Culture) Jurnal EMT KITA al-Afkar, Journal For Islamic Studies Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal of Educational Research and Evaluation Jurnal Pengabdian Magister Pendidikan IPA Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Sistem Teknik Industri Jurnal Manajemen Informatika dan Sistem Informasi BISEI: Jurnal Bisnis dan Ekonomi Islam Dinasti International Journal of Digital Business Management Al-Ikhtibar : Jurnal Ilmu Pendidikan Indonesian Journal of Data and Science Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora JURNAL PENGABDIAN KEPADA MASYARAKAT CAHAYA MANDALIKA (ABDIMANDALIKA) Jurnal J-PEMAS Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Tebuireng: Journal of Islamic Studies and Society JITSI : Jurnal Ilmiah Teknologi Sistem Informasi Jurnal Kolaboratif Sains AJAD : Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah Mahasiswa Fakultas Hukum Universitas Malikussaleh Jurnal Dunia Pendidikan Al-Manahij : Jurnal Kajian Hukum Islam JAIA - Journal of Artificial Intelligence and Applications Jurnal Nasional Teknologi Komputer Indonesian Journal Of Educational Research and Review JWM (JURNAL WAWASAN MANAJEMEN) re-JIEM (Research Journal of Islamic Education Management) Jurnal Pengabdian dan Pengembangan Masyarakat Indonesia ADIBA: Journal of Education Communio: Jurnal Pengabdian kepada Masyarakat Jurnal Hukum Non Diskriminatif Jurnal Kreasi Rakyat AL-ISHLAH: Jurnal Pendidikan Islam Indonesian Journal Economic Review (IJER) Jurnal Manajemen Sistem Informasi International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) JEKSya Jurnal Ekonomi dan Keuangan Syariah Cendekia: Journal of Law, Social and Humanities JIP: Jurnal Ilmu Pendidikan AMMA : Jurnal Pengabdian Masyarakat JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Amandemen: Journal of Learning, Teaching and Educational Studies Jurnal Ilmiah Kutei Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Penelitian Pendidikan Islam MERDEKA: Jurnal Ilmiah Multidisiplin JLAST The Indonesian Journal of Computer Science PERSPEKTIF: Journal of Social and Library Science Jurnal Nusa Akuntansi Journal of International Islamic Law, Human Right and Public Policy Journal Educational Research and Development IECON: International Economics and Business Conference Informasi interaktif : jurnal informatika dan teknologi informasi Pendidikan Olahraga dan Kesehatan Jurnal Matematika Ilmiah Universitas Muhammadiyah Kuningan Journal Dekstop Application (JDA) Jurnal Pengabdian Kepada Masyarakat KAMBOTI : Jurnal Sosial dan Humaniora Journal of Education for The Language and Literature of Indonesia Laksana Olahraga
Hamdani
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Loan Management Effectiveness and Compliance in the Jakarta Provincial Government Hamdani; Yonnedi, Efa
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol. 10 No. 3 (2025): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijak
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v10i3.1117

Abstract

Research Originality — Empirical studies on regional loan management remain limited, particularly in contexts where local governments operate without central fiscal transfers. Jakarta’s unique case of maintaining budget surpluses while utilizing loans provides novel insights that contribute to the limited literature on loan management in developing countries. Research objectives — This research examines the effectiveness of loan utilization in Jakarta, which is unique among regional governments for operating without general allocation fund (DAU) transfers until 2023 and for consistently maintaining a budget surplus despite taking loans. Research Methods — A desk-based qualitative analysis was conducted using audited financial statements (LKPD) from 2015 to 2022, along with the unaudited 2023 budget realization report (LRA). Seven performance indicators were applied to rigorously assess the effectiveness of loan utilization. Empirical Result — The findings indicate inadequate loan performance. Jakarta only required loans in 2019, while the 2018 deficit could still be covered by net financing without borrowing. Moreover, of the six budget-year loans, three failed to comply with the provisions of Government Regulation Number 56 of 2018. Implications — The study recommends a rigorous examination of regional cash availability, based on the remaining budget calculation (SiLPA) or year-end cash balance, prior to loan issuance. The findings also highlight the importance of prognosis analysis of local cash in loan decisions, providing a theoretical contribution to public financial management and informing potential policy reforms in loan evaluation by the Ministry of Home Affairs and the Ministry of Finance.
THE IMPACT OF FINANCIAL STATEMENT FRAUD THROUGH THE FRAUD HEXAGON ON CONSUMER CYCLICALS SECTOR COMPANIES ON THE INDONESIA STOCK EXCHANGE IN 2020-2022 Hakim, Mohamad Zulman; Hamdani; Galang Reza Firdaus Budiutomo; Yola Dyfa Meisari; Helen Retno Wulandari; Thorik Satria Ilmi
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 2 (2024): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i2.201

Abstract

The objective of this study is to collect empirical evidence regarding the Factors in the Fraud Hexagon Theory that can be used to detect financial statement fraud. The case study of the Consumer Cyclical Sector on the IDX in the range of 2020-2022 is used in testing the Fraud Score model. In this analysis, 89 Consumer Cyclicals companies serve as samples, purposeful sampling is used to select samples, in this study, financial statement fraud (KLK) is the dependent variable. The independent variables used are financial targets, financial stability, external pressure, CEO education, political connections, state-owned enterprises, external auditors, rationalization, and CEO duality. EViews version 13 testing software was used for data analysis of multiple linear regression analysis. This study shows that financial statement fraud is significantly influenced by external pressure and rationalization. There is no statistically significant correlation between financial objectives, financial stability, and rationalization.
HOW FRAUD HEXAGON MODEL ON FINANCIAL STATEMENT FRAUD IN ENERGY SECTOR COMPANIES? Hakim, Mohamad Zulman; Hamdani; Hustna Dara Sarra; Alvina Anggraini; Gadis Ayu Rizky Darmala; Elsa Audia Utami
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 3 (2024): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i3.230

Abstract

Financial statement fraud is a discrepancy between the application of accounting principles and the preparation of financial statements with the aim of deceiving users of financial statements This study aims to analyze the effect of Hexagon Fraud on financial statement fraud. There are 10 variables used, namely financial targets, financial stability, change of directors, monitoring, ideal condition of the company, change of auditor, photo of the CEO, government projects, political connections, managerial ownership. Financial statement fraud is measured using the Beneish M-Score Model. The samples in this study are energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2021 with the number of samples used being 50 companies with 100 units of analysis taken based on the purposive sampling method. Data analysis in this study used panel data regression analysis with the EViews 13 analysis tool. The results of this study show that a company's Financial Target has an influence on the potential for financial statement fraud. Meanwhile, financial stability, change of directors, monitoring, ideal condition of the company, change of auditor, CEO photo, government projects, political connections, managerial ownership have no influence on the potential for financial statement fraud.
GREEN ECONOMY IMPLEMENTATION STRATEGY FOR MSMEs IN ACEH BESAR TO ENCOURAGE SUSTAINABLE ECONOMIC DEVELOPMENT Saiful Bahgia; Sari Yulis Terfiadi; Hamdani; Hasbi
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 4 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i4.4078

Abstract

The Sustainable Development Goals (SDGs) are a global agenda consisting of 17 main goals and 169 targets that cover social, economic, and environmental dimensions simultaneously. Overall, many MSMEs still implement conventional and non-environmentally friendly business practices. This study aims to identify suitable strategies for MSMEs in implementing the green economy concept and the impact on sustainable economic development in Aceh Besar Regency. This research is a field research, with a quantitative approach. The research sample amounted to 50 MSMEs consisting of 30 culinary sectors (70%) and 20 artisan sectors (30%). Data collection techniques through questionnaires, interviews and direct observation of MSMEs. Data analysis through quantitative methods with a SWOT analysis approach and Internal Factor Analysis (IFAS) and External Factor Analysis (EFAS) to formulate suitable strategies for MSMEs. The results of the study show that the IFAS analysis obtained a result of 3.8 as (X) and the EFAS analysis obtained a result of 3.4 as (Y), after obtaining these results, an alternative aggressive strategy (SO) was obtained in implementing the concept of green economy and sustainable economic development in Aceh Besar Regency. So that MSMEs currently have the potential of resources, management and products in utilizing cooperation opportunities to maximize marketing, knowledge and environmental awareness as well as regulatory support from the local government. Therefore, the results of this study can be used as a theoretical basis in the preparation of strategic policies by the government. The follow-up suggestions from the results of this study are in the form of a participatory approach as an approach that aims to be able to develop the capacity of MSMEs through training, workshops and technical guidance in the context of implementing a green economy in Aceh Besar Regency based on the phases that have been put forward in this study.
ANALISIS PERHITUNGAN PAJAK PENGHASILAN BADAN PADA PT. INDRA MIGAS BERSAMA Permatasari, Reskia Dwi; Norlena; Hamdani
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 3 No. 2 (2022)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jrup.v3i2.53

Abstract

In terms of business turnover/circulation of a 3kg LPG agent, there are two types, namely business turnover/circulation that has been subject to Final Income Tax and business turnover/circulation that is not subject to Final Income Tax. PT. Indra Migas Bersama is a company operating in the oil and gas sector as a supplier or agent for 3 kg LPG gas cylinders in collaboration with PT. Pertamina Patra Niaga. The purpose of this research is to determine the calculation of Corporate Income Tax carried out by PT. Indra Migas Bersama 2020 and to provide Corporate Income Tax calculations in accordance with Law no. 36 of 2008. The method used in this research is descriptive quantitative, the quantitative data obtained by the author is then processed and analyzed to explain the process of calculating corporate income tax at PT. Indra Migas Bersama. From the research results, it shows that PT. Indra Migas Bersama has carried out its tax obligations well, but is still mistaken in calculating its corporate income tax.
PELATIHAN PENINGKATAN TENAGA KEOLAHRAGAAN TERKAIT TALENT SCOUTING UNTUK PELATIH EKSTRAKULIKULER DAN GURU PJOK Hamdani; Sapto Wibowo; Muchamad Arif Al Ardha; Mochamad Ridwan; Moh. Fathur Rohman
Laksana Olahraga Vol. 3 No. 01 (2025): Volume 03, Nomor 01, 2025
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/laksanaolahraga.v3i01.71184

Abstract

Sports talent development is a crucial foundation for building a sustainable sports achievement system. In Magetan Regency, talent identification is still commonly conducted naturally without scientific approaches, leading to suboptimal development of young athletes' potential. This community service focuses on enhancing the capacity of physical education (PE) teachers and sports coaches to identify students' sports talents using the sport search method supported by information technology. The program aims to equip participants with skills to apply physical tests, psychological questionnaires, and behavioral observations to help determine the most suitable sports disciplines. The implementation methods include preliminary studies, material and instrument development, pilot training, full-scale training, monitoring, and dissemination. The results show significant improvement in participants’ knowledge and skills, along with refinement of the sport search instruments based on feedback. This program is expected to accelerate talent development and improve sports quality in Magetan Regency systematically and sustainably.
Forum Kemitraan Polisi Masyarakat dan Pemolisian Masyarakat: Kajian Implementasi Peraturan Kepolisian RI Nomor 1 Tahun 2021 tentang Pemolisian Masyarakat Saliro, Sri Sudono; Kholdi, Faldini; Vitranilla, Yudith Evametha; Hamdani
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 11 No. 1 (2025): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v11i1.3392

Abstract

This study aims to see how effective the implementation of the Republic of Indonesia National Police Regulation Number 1 of 2021 concerning Community Policing by the Community Police Partnership Forum in Tekarang District is?, and what are the supporting and inhibiting elements in the implementation of the Regulation?. This study uses empirical law, which is a legal research method with a field research approach or factual conditions that occur in the social environment. To obtain data, researchers use observation and interview guidelines. Based on the results of the study, it was found that the application of the law to the Republic of Indonesia National Police Regulation Number 1 of 2021 concerning Community Policing by the Community Police Partnership Forum in Tekarang District has not been implemented effectively, and that the supporting factors include: the legal factor itself, law enforcement factors and community factors, while the inhibiting factor is the law enforcement factor which is only limited to the formation of the Community Police Partnership Forum (FKPM), but there is no work program. In addition, the facility factor is the absence of the Community Police Partnership Center (BKPM) and the factor of minimal public awareness and understanding of FKPM and community policing.
Co-Authors -, M Saleh Abdul Holik, Abdul Ade Mirza Adi Sastra Pengalaman Tarigan Adisastra Pengalaman Tarigan Afriana Agung Hartoyo Agustin Agusviyanda Agusviyanda Ahmad Alim Bachri Ahmad Yani T Aida Alahuddin Ali Nurhadi Alin Riani Alvina Anggraini Alwi Amanti, Anggi Tias Ambar Lukitaningsih Anam, M Khairul Andarini Rani Prabowati Andi Azhar, Andi Azhar Andi Tenri Kawareng Andri Setiadi Anggreani, Desi Anria, Reni Aqiilah, Dian Ariani, Linda Asparizal As’ady, Mustofa Atma Hayat Audina, Nia Aulia Sandhi Kurniawan Ayu Oktaviani, Ayu Azwar Yunus Beni Satria Charli, Chintya Ones Darul Ilmi Dede Suratman Dhea Zatira Dimyati, Arjun Dwi Patlan Dona Fitriawan Dyah Nuri Mardania Edy Yusmin Elsa Audia Utami Eni Suharti Erlinda, Susi Fauzah Nur Aksa Febrianto, Hendra Galuh Firman Hakiki Fuadi Gadis Afriani Gadis Ayu Rizky Darmala Galang Reza Firdaus Budiutomo Ganefi Gerrit M. Pentury Gunadi Guslaili, Rafika Gustiar Martua Siregar Hadi Asnal, Hadi Hakim Muttaqim Hakim, Mohamad Zulman Hakim, Syahirman Hartoyo , Agung Hasbi Helen Retno Wulandari Heni Listiana Hikmatul Fadhilah Sianipar Hilmi Hilmi Husni Pasarela Hustna Dara Sarra Ida Ayu Putu Sri Widnyani Ihsanuddin Ilham Nuzul Firman Illahi, Kurnia Fitri Imam Hidayat Intan Rahmawati IRWANSYAH Ismail Isnan Murdiansyah Iswadi Jamaris, Muhammad Joko Susetyanto Jordy, Steven Julpandi Jungjungan, Muhammad Arisandi Kholdi, Faldini Kudadiri, Parlindungan Lukman M. Rasyidin M. Rimawan Maghfirah, Nurul Mahmud Maimun Markus Suryoutomo Mazidah, Isti'anatul Melinda Wijaya Melsa Putri Mochamad Ridwan Moh. Fathur Rohman mohamad rifat Mohammad Ali Al Humaidy Mohammad Solekhan Mokhlis Muchamad Arif Al Ardha Muchimah Muhammad Arief Solihin Muhammad Bambang Firdaus Muhammad Dirhamsyah Muhammad Habil Muhammad Hatta Muhammad Rasyid Ridha MUHAMMAD RIZAL Muhammad Rusdiansyah Muhammad Shohibuddin Muhibuddin Mukhtar Mulyani, Nani N.A, Randi Nafa Salsabila Ni Made Dwi Puspitawati Nonik Kusuma Ningrum Nor Hikmah Norlena Novika Rosari Nugraha, Billy Nur Efendy, Agik Nur Sulistyo Budi Ambarini Nurcahya Nurfadilah Siregar Nuri Wahda Salsabila Usmany Nurmasyitah Nurmisba Ovriyaidn Pangesti, Rizka Dhilla Dwi Pasaribu, Revi Lestari Permatasari, Reskia Dwi Pratama, Rizky Puji Muniarty Puput Qomaruddin Rahma Fitri Rahmaddeni Rahmaddeni Ramadhan, Yogi Rifansyah Rika Savitri Rikko kurnia fitra Rikko kurnia fitra Rini Andriani Rizka Donny Agung Saputra Robiatul Andawiyah Rohwati, Siti Romi Asmara Rustam Efendi Saiful Bahgia Saleh, M Sandy Prabowo Sapto Wibowo Saputra, Syifa Sari Yulis Terfiadi Saryana Septiza Siti Lathifah, Suci Slamet Sofyan Jafar Soleha Sonia Nadia Muslimah Sopan Hidayat Sri Murni Sri Sudono Saliro Sugiatno . Suharno, Muhammad Iqbal Susandri, Susandri SUSANTI Susetyanto, Joko SUSI ERLINDA Sustari Alamsyah Syabarrudin, Agus Syadella Nur Aqilla Syaiful Amin T.Sy Eiva Fadha Tahir, Muhlis Tajul Munir Teuku Yudi Afrizal Thorik Satria Ilmi Tiara Tomo Djudin Triyani Arita Fitri Udiannoor Ulfah Fajarini Uliyah, Siti Wahyu WAHYUDI Wahyudin Wedra Aprison Winata, Nugraha Pandu Yanti, Asri Vivi Yola Dyfa Meisari Yonnedi, Efa Yudith Evametha Vitranilla Zulfadli