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PENGARUH LAPORAN MANAJERIAL, KUALITAS AUDIT, DAN KOMITE AUDIT TERHADAP KUALITAS PELAPORAN KEUANGAN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TriYulia, Nur Cahya; Alfian, Nurul
Aktiva : Jurnal Akuntansi dan Investasi Vol 9, No 1 (2024): AKTIVA
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aktiva.v9i1.2477

Financial reports present the financial position and financial performance of an entity. Financial reports are accountability reports that are used by management to increase the company's value in the future by evaluating deficiencies in previous periods. The aim of this research is to analyze the influence of internal company factors, including Managerial Reports, Audit Quality and Audit Committees partially and simultaneously on the Quality of Financial Reporting of property and Real Estate companies listed on the Indonesia Stock Exchange for the period 2020 - 2023. The partial test results from this research are that partial (individual) Managerial Reports have no effect on the quality of financial reporting, which obtained a result of 0.131. Audit quality has a significant influence on the quality of financial reporting, which obtained a result of 0.011. And the Audit Committee has a significant influence on the quality of financial reporting, which obtained a result of 0.000.

Pentagon Fraud Factors: Impact and Implications on Cash Theft by Employees of Bank BPRS Bhakti Sumekar Sumenep Alamsyah, Mohammad Ilham Catur; Alfian, Nurul; Rahayu, Runik Puji
Makro Jurnal Manajemen Dan Kewirausahaan Vol 10, No 1 (2025): Makro: Jurnal Manajemen Dan Kewirausahaan
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/jmm.v10i1.2794

In the world of economics, fraud is a problem that is still inherent and growing in the global community to this day. Fraud can be found not only in small organizations but also in large companies are not immune to fraud within them. Pentagon fraud is the result of the development of previously discovered fraud theories. Starting from the fraud triangle theory with the elements of pressure, rationalization, and opportunity which then continued to develop into the fraud pentagon. The purpose of this study is to determine whether pressure, opportunity, rationalization, ability and arrogance influence cash theft. This type of research is quantitative research. The data source used is primary data. The data collection technique used a questionnaire. The population in this study were employees of Bank BPRS Bhakti Sumekar Sumenep. Sampling in this study used a purposive sampling technique. Data analysis techniques used are Validity Test, Reliability Test, Descriptive Statistics, Classical Assumption Test, Multiple Linear Analysis, Coefficient of Determination Test, T-Test, F-Test. Data management used the SPSS program. The results of this study indicate that partially pressure has an effect on cash theft, opportunity has an effect on cash theft, rationalization has no effect on cash theft, ability has an effect on cash theft, arrogance has an effect on cash theft.

Pentagon Fraud Factors: Impact and Implications on Cash Theft by Employees of Bank BPRS Bhakti Sumekar Sumenep Alamsyah, Moh. Ilham Catur; Alfian, Nurul; Rahayu, Runik Puji; Fitrianti, Rani Nur
Makro Jurnal Manajemen Dan Kewirausahaan Vol 10, No 1 (2025): Makro: Jurnal Manajemen Dan Kewirausahaan
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/jmm.v10i1.2806

In the world of economics, fraud is a problem that is still inherent and growing in the global community to this day. Fraud can be found not only in small organizations but also in large companies are not immune to fraud within them. Pentagon fraud is the result of the development of previously discovered fraud theories. Starting from the fraud triangle theory with the elements of pressure, rationalization, and opportunity which then continued to develop into the fraud pentagon. The purpose of this study is to determine whether pressure, opportunity, rationalization, ability and arrogance influence cash theft. This type of research is quantitative research. The data source used is primary data. The data collection technique used a questionnaire. The population in this study were employees of Bank BPRS Bhakti Sumekar Sumenep. Sampling in this study used a purposive sampling technique. Data analysis techniques used are Validity Test, Reliability Test, Descriptive Statistics, Classical Assumption Test, Multiple Linear Analysis, Coefficient of Determination Test, T-Test, F-Test. Data management used the SPSS program. The results of this study indicate that partially pressure has an effect on cash theft, opportunity has an effect on cash theft, rationalization has no effect on cash theft, ability has an effect on cash theft, arrogance has an effect on cash theft.

DAMPAK PERSEPSI KORUPSI PAJAK DAN KEADILAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (STUDI KASUS PADA WAJIB PAJAK DI PAMEKASAN) Alfian, Nurul; Rohmaniyah, Rohmaniyah; Subhan, Subhan
Jurnal Review Pendidikan dan Pengajaran Vol. 8 No. 1 (2025): Volume 8 No. 1 Tahun 2025
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v8i1.41726

Kepatuhan perpajakan mengacu pada tingkat kesadaran dan kepatuhan wajib pajak dalam memenuhi kewajiban perpajakannya sesuai dengan ketentuan yang berlaku. Kepatuhan ini mencerminkan sejauh mana wajib pajak menaati peraturan perpajakan tanpa tekanan atau paksaan dari fiskus, seperti kesadaran masyarakat mengenai korupsi perpajakan. Tujuan penelitian ini adalah untuk mengetahui pengaruh variabel korupsi pajak dan keadilan pajak terhadap kepatuhan wajib pajak orang pribadi..Penelitian ini dilakukan diKantor Pelayanan Pajak (KPP) Pamekasan. Jenis data yang digunakan pada penelitian ini yaitu jenis datadeskriktifkuantitatif dengan menggunakanmetode purposive sampling sebagai teknik pengambilan datadan meyebarkan kuisoner sebagai teknik pengumpulan data penelitian. sedangkan Sampel yang digunakan pada penelitian ini yaitu sebanyak 95 Wajib Pajak Orang Pribadi. Adapun hasil penelitian menyatakan bahwa secara signifikan dan secara parsial variabel korupsi pajak berpengaruh terhadapkepatuhan wajib pajak orang pribadi di Kantor Pelayanan Pajak (KPP) Pamekasan.

Pengaruh Karakteristik Pekerjaan, Pengembangan Sumber Daya Manusia Dan Kompensasi Terhadap Motivasi Kerja Dan Kinerja Karyawan PT. POS Indonesia (Persero) Cabang Pamekasan Maulana, Wahyu; Alfian, Nurul; Fajar, Achmarul
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 6 No 01 (2018): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Juni 2018
Publisher : Unversitas Islam Madura

Seiring terjadi perubahan pada kondisi secara menyeluruh, menyebabkan munculnya berbagai tuntutan bagi para pelaku ekonomi. Dimana tuntutan tersebut menginginkan perusahaan aktif dalam merespon perubahan yang ada. Perusahaan memiliki tujuan untuk memaksimalkan kinerjanya dengan memperoleh laba yang besar dan bertambahnya nilai perusahaan demi kesejahteraan para karyawan. Untuk mencapainya diperlukan SDM yang mampu menjalankan job description yang telah menjadi tanggung jawabnya. Dimana perusahaan terus meningkatkan kinerja para karyawannya guna mencapai tujuan tersebut. Mengaca pada latar belakang tersebut, penulis mengangkat tema penelitian perihal “Pengaruh Karakteristik Pekerjaan, Pengembangan SDM dan Kompensasi Terhadap Motivasi Kerja dan Kinerja Karyawan PT. Pos Indonesia (Persero) Cabang pamekasan”. Penelitian bertujuan untuk menganalisa pengaruh karakteristik pekerjaan, pengembangan SDM dan kompensasi terhadap motivasi kerja dan kinerja karyawan secara direct maupun indirect melalui motivasi kerja sebagai variabel intervening. Jumlah populasi serta sampel penelitian merupakan karyawan secara keseluruhan berjumlah 60 responden. Metode analisa data menggunakan PLS. Hasil penelitiannya adalah seluruh variabel bebas dalam penelitian tersebut berpengaruh terhadap motivasi kerja dan kinerja karyawan. Motivasi kerja merupakan variabel intervening diantara pengaruh karakteristik pekerjaan, pengembangan SDM dan kompensasi terhadap kinerja karyawan. Variabel karakteristik pekerjaan merupakan variabel dominan yang berpengaruh terhadap kinerja karyawan.

Analisis Penerapan Akuntansi Manajemen untuk Mendukung Pertumbuhan dan Keberlanjutan UMKM Rahman, Fadali; Purwanto, M. Adi; Rahayu, Runik Puji; Fitrianti, Rani Nur; Djaja, Mohammad Herman; Rohmaniyah, Rohmaniyah; Alfian, Nurul; Heryadi, Ahmad Yudi
Jurnal EMT KITA Vol 10 No 2 (2026): APRIL 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i2.5347

This study analyzes the application of management accounting to support the growth and sustainability of MSMEs in the Pamekasan Food Colony. A descriptive qualitative method was used, with data collection through in-depth interviews, participant observation, and document analysis. Findings indicate that the application of management accounting remains limited due to low accounting literacy and unstructured financial record keeping. Management functions such as planning, organizing, directing, and controlling are mostly carried out informally. Government support through training, provision of facilities, and digital mentoring are important factors in strengthening MSME businesses. Other factors supporting sustainability include access to capital, product innovation, compliance with local regulations, and the use of social media for marketing. This study emphasizes the need to improve accounting literacy and digitize recording systems to strengthen the competitiveness of MSMEs in the digital economy era.

PENGEMBANGAN PELAKU USAHA MELALUI PELATIHAN MANAJEMEN USAHA DAN PENYUSUNAN LAPORAN KEUANGAN Maulana, Wahyu; Alfian, Nurul
Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Vol 2 (2021): Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Volume 2, Maret 2021
Publisher : LPPM UNIVERSITAS MUHAMMADIYAH MUARA BUNGO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/jppm.v2i1.486

Every business actor has problems with different levels of difficulty because the human resources in them come from different educational backgrounds and experiences. Problems with business management and non-standard preparation of financial reports are things that must be addressed in order to make a business more organized. This is felt by several business actors in Kaduara Barat village, Pamekasan Regency, where the majority of them run their businesses without paying attention to organized business management and proper financial reports. The results of this service are as follows: 1. The layout of the products sold in stores is more organized so that consumers feel comfortable shopping; 2. The division of tasks must be clear so that there are no overlapping jobs / positions with multiple positions; 3. In terms of service and marketing, business actors realize the need for a "touch of smile" to consumers who want to shop so that this becomes a distinct comfort for these consumers; and 4. The knowledge and ability of business actors in preparing financial reports increases so that this can be done for effective and efficient financial management in order to maximize profits.

The Influence of Taxpayer Awareness, Digital Tax Literacy, and Service Quality on Taxpayer Compliance in Pamekasan Regency Hayati, Rini Nur; Alfian, Nurul
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9774

This study aims to analyze the influence of taxpayer awareness, digital tax literacy, and service quality on individual taxpayer compliance in Pamekasan Regency. The research employed a quantitative approach with an associative method. The sample consisted of 97 individual taxpayers selected using an accidental sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS version 26. The results show that taxpayer awareness, digital tax literacy, and service quality have a positive and significant effect on taxpayer compliance. Simultaneously, the three independent variables explain 59.1% of the variation in taxpayer compliance, while the remaining 40.9% is influenced by other factors outside the research model. These findings emphasize the importance of improving taxpayer awareness, strengthening digital tax literacy, and enhancing service quality to encourage sustainable taxpayer compliance.

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