Articles
<![CDATA[PENGARUH FINANCIAL STABILITY, CHANGE IN AUDITORS, DCHANGE, CEO’s PICT PADA FRAUD DALAM PERSPEKTIF FRAUD PENTAGON ]]>
<![CDATA[Alfian, Nurul]]>
<![CDATA[ JURNAL AKUNTANSI DAN INVESTASI Vol 5, No 1 (2020): AKTIVA ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Program Studi Akuntansi ]]>
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DOI: 10.35835/aktiva.v5i1.833
<![CDATA[This research aims to obtain empirical evidence about effectiveness of the fraud pentagon are pressure, opportunity, rationalization, competence and arrogance in detecting financial statement fraud. The variables of the fraud pentagon that used is a pressure with proxy financial stability (ACHANGE), rationalization with change in auditor, competence with chnage in director’s, and arrogance with Frequent Number of CEO’s Picture . In this research to detecting financial statement fraud as the dependen variabel. The population of this research is the industries companies listed in Indonesia stock exchange in 2015-2017. Data analysis was performed with the classical assumption and hypotesis testing using linear regression. The result of this research indicates that the financial stability (ACHANGE), change in auditor (CPA), change in directors (DCHANGE), Frequent Number of CEO’s Picture (CEOPICT) influence the financial statement fraud,]]>
<![CDATA[PENGARUH EFEKTIVITAS KOMITE AUDIT, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP PEMILIHAN AUDITOR EKSTERNAL (Studi Empiris Pada Perusahaan Manufaktur Terdaftar di BEI Tahun 2014-2016) ]]>
<![CDATA[Alfian, Nurul]]>;
<![CDATA[Suryansyah, AH]]>
<![CDATA[ JURNAL AKUNTANSI DAN INVESTASI Vol 2, No 2 (2017): AKTIVA ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Program Studi Akuntansi ]]>
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DOI: 10.35835/aktiva.v2i2.281
<![CDATA[One of the qualitative characteristics of accounting information is reliability. The way to maintain the reliability of the financial statements is to use audit services on financial statements. The auditor as the party responsible for reporting financial information must have adequate competence, uphold independence and professional and ethical behavior so that the result of his work can be trusted its relevance and reliability. The objective of this study is to analyze the influence of audit committee, company size, and leverage on the choice of external auditor. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2014-2016. This study used big four and nonbig four auditor clasification as a proxy of audit quality that will be chosen by the company. The sample was determined by the method of purposive sampling to obtain a sample of 32 companies. Testing the hypothesis using multiple regression analysis. The results of hypothesis testing indicate that auditee commitee, Company size, had a significant positiff effect on the choice of external auditor. Instead leverage had not influence on the choice of external auditor.]]>
<![CDATA[NILAI-NILAI ISLAM DALAM UPAYA PENCEGAHAN FRAUD ]]>
<![CDATA[Alfian, Nurul]]>
<![CDATA[ JURNAL AKUNTANSI DAN INVESTASI Vol 1, No 2 (2016): AKTIVA ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Program Studi Akuntansi ]]>
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DOI: 10.35835/aktiva.v1i2.143
<![CDATA[The objective of this paper is to analyze the influence of islamic values to prevent fraud. A literature review on various types of fraud since the early era of Islam were identified and discussed. This research was condusted by comparing the prevention of fraud in general and seen from the perspective of islam with the hope to be an effort to minimize fraud that occurred. This study reveals that fraud led to the rights of recipients being denied, wastage, inefficiency and rampant white collar crime if left unchecked. Hence, the study proposes several treatments in minimizing fraud. Islam promotes just distribution and ethics in any transactions. Those practicing fraud or mismanagement should be penalized and those who are ethical in managing this fund shall be rewarded for their credibility and good value which is to ensure the effectiveness and efficiency of managing those funds for the benefit of the society. And through the Qur’an and Hadith can be a part for Muslimss to be able to avoid the occurance of fraud]]>
<![CDATA[PENGARUH PERSEPSI KARYAWAN MENGENAI WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN FRAUD DENGAN PERILAKU ETIS SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Alfian, Nurul]]>;
<![CDATA[Sugiyardi, Agus]]>;
<![CDATA[Aina, Muslimatul]]>;
<![CDATA[Kusuma, Andriyani]]>;
<![CDATA[Fajar, Achmarul]]>;
<![CDATA[Rizal, Zef]]>
<![CDATA[ JURNAL AKUNTANSI DAN INVESTASI Vol 6, No 2 (2021): AKTIVA ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Program Studi Akuntansi ]]>
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DOI: 10.35835/aktiva.v6i2.1333
<![CDATA[This study aims to determine: (1) Effect of Employee Perception Regarding Whistleblowing System on Fraud Prevention, (2) Effect of Employee Perception Regarding Whistleblowing System on Ethical Behavior, (3) Effect of Ethical Behavior on Fraud Prevention, (4) Effect of Employee Perception Regarding Whistleblowing System for Fraud Prevention through Ethical Behavior. This research is a type of comparative causal research. The population of this research is all employees who work. Sampling was done by using purposive sampling technique. The sample in this study were all employees of the Office of the Board of Directors of PT Pagilaran. Before the research was conducted, the instrument was tested first involving 30 employees. The analytical prerequisite test tools used in this research are normality test, linearity test and heteroscedasticity test. The data analysis method used to test the research hypothesis is path analysis and Sobel Test. The results of the hypothesis test show: (1) Employee Perception Regarding Whistleblowing System has a significant positive effect on Fraud Prevention, this is evidenced by the significance probability value of 0.004 (< t table (2.042).]]>
<![CDATA[ANALISIS PEMBERLAKUAN PAJAK UMKM TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK UMKM ]]>
<![CDATA[Alfian, Nurul]]>;
<![CDATA[Saiful, Saiful]]>;
<![CDATA[Gazali, Gazali]]>;
<![CDATA[Bustaram, Isnain]]>;
<![CDATA[Djaja, Herman]]>;
<![CDATA[Amar, Siti Salama]]>
<![CDATA[ JURNAL AKUNTANSI DAN INVESTASI Vol 6, No 2 (2021): AKTIVA ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Program Studi Akuntansi ]]>
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DOI: 10.35835/aktiva.v6i2.1354
<![CDATA[The Analysis of tax enforcement through the level of tax compliance UMKM at Surabaya city. The formulation of the problem in this research is how the tax compliance growth of taxpayer at the taxpayer after the transfer of PP number 46 year 2013 to PP number 23 year 2018. The purpose of this study is to find out if any changes to the government regulation affect taxpayers compliance in fulfilling obigations. This research includes descriptive research, the technique to collect theses writing data using questionnaire methods. The data used is primary data. The results showed that UMKM have received government regulation No. 23 year 2018. This is seen from the dominant UMKM respondents answered agree with the taxpayer's understanding indicators, and the tax sanctions on the taxpayer's level of compliance .]]>
<![CDATA[ANALISIS PREDIKSI FINANCIAL DISTRESS DENGAN MENGGUNAKAN MODEL ALTMAN Z-SCORE PADA UMKM DI PAMEKASAN ]]>
<![CDATA[Romaniyah]]>;
<![CDATA[Alfian, Nurul]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 2 (2024): KRISNA: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Warmadewa ]]>
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DOI: 10.22225/kr.15.2.2024.309-316
<![CDATA[Perbuatan kecurangan (fraud) memiliki kaitan dengan kebangkrutan sebuah perusahaan. Manajemen akan terdorong untuk melakukan kecurangan laporan keuangan saat mengetahui bahwa perusahaan yang dikelola sedang mengalami financial distress. Tujuan dari penelitian ini untuk memprediksi kebangkrutan UMKM dengan menggunakan Model Altman Z-Score untuk memprediksi. Populasi pada penelitian ini adalah laporan keuangan seluruh UMKM di Pamekasan.sampel yang diambil dari populasi harus betul-betul representative (mewakili). UMKM yang terdaftar yang sesuai dengan kriteria yang dibuat merupakan sampel dalam penelitian ini. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Hasil penelitian Model Altman Z-Score mampu memprediksi keadaan keuangan UMKM yang menjadi sampel pada penelitian ini. Tahun 2021 terdapat 7 UMKM yang diprediksi aman, 5 UMKM berada pada posisi abu-abu, dan 3 UMKM diprediksi akan mengalami kebangkrutan. Pada tahun 2021 dari total sampel 15 UMKM terdapat 12 UMKM yang tidak melakukan kecurangan atau fraud, hal ini menunjukkan bahwa perusahaan telah mampu menyajikan laporan keuangan tanpa membuat stakeholder megambil keputusan yang salah, artinya perusahaan tidak mementingkan keuntungan pribadinya melainkan menyampaikannya dengan sebenar-benarnya. pengukuran kedua variabel yaitu model Almant Z-Score Modifikasi dan model F-Score kemudian dapat dihubungkan apakah terdapat perusahaan yang terprediksi masuk dalam kategori zona bahaya (distress finance), yang berpotensi kemungkinan melakukan kecurangan laporan keuangan (fraudulent). Pada tahun 2021 menunjukkan dimana perusahaan dengan kode UPS, FCS dan UTPD juga masuk dalam zona bahaya dan masuk dalam indikasi kemungkinan melakukan kecurangan laporan keuangan (fraudulent). Kata Kunci: Financial Distress, Altman Z-Score, UMKM]]>
<![CDATA[ANALISIS GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN ]]>
<![CDATA[Alfian, Nurul]]>;
<![CDATA[rohmaniyah, rohmaniyah]]>;
<![CDATA[Amar, Siti Salama]]>;
<![CDATA[Kusuma, Andriani]]>;
<![CDATA[Aina, Muslimatul]]>;
<![CDATA[Fajar, Achmarul]]>
<![CDATA[ Aktiva : Jurnal Akuntansi dan Investasi Vol 8, No 1 (2023): AKTIVA ]]>
Publisher : <![CDATA[Universitas Madura ]]>
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DOI: 10.53712/aktiva.v8i1.2043
<![CDATA[This study aims to analyze the effect of good corporate governance on the company's financial performance. This research is a quantitative research. The data source in this research uses secondary data in the form of financial reports. The population in this study is LQ45 companies for the 2020-2021 period and the sampling technique in this study uses this purposive sampling technique so that the sample is 45 companies. The data analysis technique in this study used multiple linear regression analysis. The results of this study indicate that there is no simultaneous effect of the board of commissioners, board of directors and audit committee on financial performance while partially indicating that among the three variables there is no effect on financial performance.]]>
<![CDATA[Pengaruh Audit Tenure dan Auditor Switching pada Kualitas Auditor ]]>
<![CDATA[Putri, Devi Lestari Pramitha]]>;
<![CDATA[Habibi, Nursyaikhairul]]>;
<![CDATA[Syahadatina, Rika]]>;
<![CDATA[Alfian, Nurul]]>;
<![CDATA[Rohmaniyah, Rohmaniyah]]>;
<![CDATA[Gazali, Gazali]]>
<![CDATA[ AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 1 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis ]]>
Publisher : <![CDATA[Perhimpunan Sarjana Ekonomi dan Bisnis ]]>
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DOI: 10.37481/jmeb.v5i1.1272
<![CDATA[The purpose of this research is to determine the influence of audit tenure and auditor switching on audit quality. This research uses quantitative methods. This research aims to analyze the causal relationship used to explain the influence of the independent variables, namely audit tenure and auditor switching on the dependent variable, namely audit quality. After determining the scope of the research, the researcher then determines the population to be tested. The population in this study are manufacturing companies listed on the IDX. Population is the entire group of people, events, or things and interests that researchers wish to investigate. The sampling technique used in determining the sample was purposive sampling. The results of this research are that audit tenure has no effect on audit quality and auditor switching has an effect on audit quality.]]>
<![CDATA[Analisis Perpajakan terhadap Insentif PPH Final atas Kepatuhan Wajib Pajak UMKM di Pamekasan ]]>
<![CDATA[Fitrianti, Rani Nur]]>;
<![CDATA[Rahayu, Runik Puji]]>;
<![CDATA[Rohmaniyah, Rohmaniyah]]>;
<![CDATA[Alfian, Nurul]]>
<![CDATA[ AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 1 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis ]]>
Publisher : <![CDATA[Perhimpunan Sarjana Ekonomi dan Bisnis ]]>
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DOI: 10.37481/jmeb.v5i1.1274
<![CDATA[The aim of this research is to find out how understanding of taxation and final PPh incentives affects taxpayer compliance. The research method uses a quantitative descriptive approach. The population in this research is corporate MSME taxpayers who take advantage of the final income tax incentives. The sampling technique used is non-probability sampling, namely purposive sampling. The type of data used in this research is quantitative data with a descriptive approach, namely in the form of primary data and secondary data. Based on the previous results and discussion, it can be concluded that: Results Based on the first hypothesis test (H1) in this study, the tax understanding variable shows a significant value smaller than 0.05, namely 0.000 and the second hypothesis test (H2) in this study, the tax incentive variable final income shows a significant value smaller than 0.05, namely 0.000.]]>
<![CDATA[Analisis Komparasi Model Altman Z-Score, Springate, Zmijewski terhadap Potensi Financial Distress pada UMKM ]]>
<![CDATA[Rohmaniyah, Rohmaniyah]]>;
<![CDATA[Alfian, Nurul]]>
<![CDATA[ INOVASI Vol. 12 No. 1 (2025): Inovasi: Jurnal Ilmiah Ilmu Manajemen ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/Inovasi.v12i1.p21-28.47050
<![CDATA[Tujuan dari penelitian ini adalah untuk menentukan tingkat akurasi model Altman Z-score, Springate dan Zmijewski dalam memprediksi kesulitan keuangan pada usaha kecil. Penelitian ini menggunakan jenis penelitian deskriptif kuantitatif. Kelompok sasaran penelitian ini adalah para pelaku UKM yang terdaftar pada Dinas Koperasi dan UKM Kabupaten Pamekasan. Sumber data yang digunakan adalah sumber data primer dan sumber data sekunder. Studi ini membandingkan Altman Z-score yang dimodifikasi, model Springate dan Zmijewski untuk memprediksi kemungkinan kesulitan keuangan pada UKM dengan mengukur tingkat akurasi. Hasil penelitian ini menunjukkan bahwa Altman Z-score, Zmijewski dan model Springate mampu memprediksi kinerja keuangan UKM sampel dalam penelitian ini. Pada tahun 2023, satu UKM dianggap aman dan dua UKM berada di zona abu-abu. Kebangkrutan dapat menjadi dasar penipuan. Kata Kunci: : Altman Z Score; Springate, Zmijewski; financial distress.]]>
