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All Journal Krisna: Kumpulan Riset Akuntansi Aktiva : Jurnal Akuntansi dan Investasi JURNAL MAKRO MANAJEMEN Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Review Pendidikan dan Pengajaran (JRPP) wacana equiliberium (jurnal pemikiran penelitian ekonomi) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Alfian, Nurul
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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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

Abstract

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

Abstract

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

Abstract

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

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (520.658 KB) | DOI: 10.31102/equilibrium.6.01.66-78

Abstract

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.
Co-Authors Aina, Muslimatul Alamsyah, Moh. Ilham Catur Alamsyah, Mohammad Ilham Catur Amar, Siti Salama Bustaram, Isnain Djaja, Herman Fajar, Achmarul Fitrianti, Rani Nur Gazali Gazali Habibi, Nursyaikhairul Kusuma, Andriani Kusuma, Andriyani Putri, Devi Lestari Pramitha Rahayu, Runik Puji Rizal, Zef Rohmaniyah, Rohmaniyah Romaniyah Saiful Saiful Subhan Subhan Sugiyardi, Agus Suryansyah, AH Syahadatina, Rika TriYulia, Nur Cahya Wahyu Maulana, Wahyu