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All Journal Asia Pacific Fraud Journal Prosiding Konferensi Nasional Penelitian Matematika dan Pembelajarannya JURNAL ABDIMAS PLJ Media Akuntansi Perpajakan
Sari, Eko Gumaya
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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THE EFFECT OF FEE AND MOTIVATION ON CORRUPTION ERADICATION USING KPK PERFORMANCE AS THE INTERVENING VARIABLE Eko Gumaya Sari; Dede Rahmat; Sofyan Widjaya
Asia Pacific Fraud Journal Vol 5, No 2: Volume 5, No. 2nd Edition (July-December 2020)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v5i2.159

Abstract

This research aims to find out the effect of fee and motivation on the eradication of corruption. Rewarding or giving fees has been set in Government Regulation Number 43 of 2018 concerning procedures for involving community participation and awarding in the prevention and eradication of criminal acts of corruption. Based on the Government Regulation No. 43 of 2018, those who provide information to law enforcers regarding allegations of corruption will get awards in the form of charter and premiums, or also called fees/rewards, ranging up to a maximum of IDR 200 million. In addition, certain motivation will also influence community to play a role in eradicating corruption.This research uses qualitative data or primary data obtained through questionnaires distributed to the public, economic observers, and practitioners. Data testing is done using Data Path analysis with Smart PLS. The number of valid and reliable sample data to be analyzed is as many as 40 samples. The results of this research show that fees/rewards have a positive and significant effect on corruption eradication. Motivation has a negative and not significant effect on corruption eradication. The variable of fees/rewards has a positive effect on corruption eradication mediated by the KPK performance. Motivation has a negative effect on corruption eradication mediated by the KPK performance. In this digital era,with super-sophisticated technology, the millennia generation has a very critical mindset in assessing the performance of the KPK. The Corruption Eradication Commission (Indonesia: Komisi Pemberantsan Korupsi/KPK), however, can provide confidence to the public that the community participation will make it easy for the KPK to carry out its work.
Pengaruh Motivasi dan Minat Belajar Statistika terhadap Prestasi Belajar Mahasiswa melalui Persepsi Mahasiswa sebagai Variabel Intervening (Studi Kasus di Politeknik Tri Mitra Karya Mandiri) Purwaningrum, Fajar Adhi; Sari, Eko Gumaya
Prosiding Konferensi Nasional Penelitian Matematika dan Pembelajarannya 2019: Prosiding Konferensi Nasional Penelitian Matematika dan Pembelajarannya
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (680.879 KB)

Abstract

Penelitian ini untuk mengetahui pengaruh persepsi mahasiswa terhadap mata kuliah statistika. Dengan melihat hasil belajar statistika dan mengetahui secara observasi langsung terhadap mahasiswa. Persepsi merupakan proses kesadaran terhadap suatu objek yang menghantarkan pada suatu pengertian, proses atau kemampuan untuk merasakan hasil dari pengetahuan dan sebagainya yang diperoleh dengan perasaan dan pengertian atau gerak hati yang bersifat abstrak. Persepsi akan menghantarkan seseorang kepada pengertian atau pemberian makna tentang sesuatu. Bagaimana persepsi mahasiswa terhadap mata kuliah statistika menggambarkan tingkat dan pengertian serta pengetahuan akan manfaat statistika. Penelitian ini menggunakan rancangan Mixed Methods yang terdiri dari penelitian kualitatif dan penelitian kuantitatif. Sampel penelitian ini diambil dari mahasiswa semester IV Program studi akuntansi dan administrasi bisnis Politeknik Tri Mitra Karya Mandiri tahun ajaran 2014/2015 sejumlah 74 mahasiswa. Teknik pengambilan data yang digunakan adalah angket dan dokumentasi. Analisis data yang digunakan adalah analisis path dengan software Smart PLS. Hasil yang didapat dalam penelitian ini adalah motivasi belajar statistika berpengaruh negatif terhadap prestasi belajar mahasiswa, minat belajar statistika berpengaruh positif terhadap prestasi belajar mahasiswa, motivasi belajar statistika berpengaruh negatif terhadap prestasi belajar melalui persepsi mahasiswa, minat berpengaruh positif terhadap prestasi belajar mahasiswa melalui persepsi mahasiswa.
TRANSFORMASI UMKM BERBASIS ISLAMIC SOCIOPRENEUR MENUJU DIGITALISASI DAN GLOBALISASI PADA UMKM DESA WARNASARI, KABUPATEN BANDUNG Pramayanti, Dian Ikha; Fazriah, Siti; Sari, Eko Gumaya; Zikri, Arian; Ali, Kurnia Fatimah
JURNAL ABDIMAS PLJ Vol. 5 No. 1 (2025): JURNAL ABDIMAS PLJ, Juli 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/japlj.v5i1.1607

Abstract

This community service activity is carried out to assist and empower the concept of islamic sociopreneurship in warnasari village, bandung regency. This activity aims to improve the ability of UMKM actors tomanage businesses based on islamic value by utilizing digitalization to increase competitiveness and global market reach. Islamic sociopreneurship is a business that is rum with sharia principles that aim to improve community welfare and provide benefits to the surrounding environment. From this acivity, it is hoped that it can create a positive social impact and the approach through islamic sociopreneurship can be an effective solution. With the digitalization of UMKM, UMKM actors have carried out a transformation process from traditional methods to digital technology that can help increase competitiveness and increase wider market reach.
Fraud Risk Analysis Using Fraud Hexagon Model and Beneish M-Score in the Financial Report of PT Indo Listrik Nusantara Period 2021-2023 Sari, Eko Gumaya; Cahyana
Asia Pacific Fraud Journal Vol. 10 No. 1: 1st Edition (January-June 2025)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v10i1.365

Abstract

The purpose of this study is to analyze and identify the possibility of Fraud in the financial report of PT. Indo Listrik Nusantara. Using a mixed qualitative and quantitative methodology. The quantitative technique calculates the Beneish index ratio, while the qualitative method selects a sample of questionnaire responses from 52 respondents who are considered significant to be examined. An overall analysis of PT Indo Listrik Nusantara for the past three years, namely 2021 to 2023, revealed a risk of Fraud based on respondent responses. Additional searches and interviews revealed that the Company had double-booked on two different databases, namely internal management and taxation, which had an impact on the decline in the Company’s performance. Although activities like this often occur, the 2022 financial report with the calculation of the Beneish index ratio is an example of organized Fraud. This shows that the Company will not have a strong financial performance in 2022 because high sales figures are followed by high overall costs. The Beneish index ratio and the fraud hexagon are excellent tools for determining the risk of Fraud in a company’s financial statements.
Analisis Efektivitas, Laju Pertumbuhan, Kontribusi PBB-P2, Forecasting Terhadap Pendapatan Asli Daerah Kabupaten Karawang Sari, Eko Gumaya; Sulastri, Lilis; Fajriah, Anisa Nur
Media Akuntansi Perpajakan Vol 8, No 2 (2023): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v8i2.7333

Abstract

The aim of this research is to analyze and predict results after implementing Regional Regulation no. 15 of 2021 concerning the authority to collect PBB-P2 by regional governments. The method used is a quantitative method which is a form of research carried out systematically, structured and detailed. The research results show that the effectiveness level of PBB-P2 is on average effective, the growth rate value increases, while the contribution value of PBB-P2 is considered less than optimal. Based on PBB-P2 forecasting for 2023, it is estimated that there will be an increase of 26.70%. The policy of the Regional Government of Karawang Regency to increase the NJOP PBB-P2 as regulated in Regional Regulation No. 15 of 2021 can be said to be appropriate, because the value of effectiveness, contribution and growth rate of PBB-P2 has a positive impact, in line with the PBB-P2 forecasting for 2023. In general This will automatically help accelerate national economic recovery, especially after the new normal era.
Analisis Perhitungan Dan Pelaporan Pajak Pertambahan Nilai Jasa Angkut LPG 3kg Periode 2021-2023 Sari, Eko Gumaya; Rosmawati, Risa
Media Akuntansi Perpajakan Vol 8, No 1 (2023): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v8i1.6863

Abstract

Penelitian  ini dilakukan dengan mendata Pajak Pertambahan Nilai Keluaran Jasa Angkut LPG 3Kg, Membandingkan pencatatan dengan UU PPN kemudian menarik kesimpulan dari hasil analisis tersebut. Hasil yang diperoleh adalah Perhitungan dan Pelaporan Pajak Pertambahan Nilai pada PT.Ersa Putri Mulyadi telah sesuai dengan perubahan Peraturan Mentri Keuangan No.62/2022 dengan dikenakan tarif 11%
Co-Authors Ali, Kurnia Fatimah cahyana Dede Rahmat Fajriah, Anisa Nur Fazriah, Siti Lilis Sulastri Pramayanti, Dian Ikha Purwaningrum, Fajar Adhi Rosmawati, Risa Sofyan Widjaya Zikri, Arian