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All Journal JAKPI Journal of Accounting and Finance Management (JAFM) Journal of International Conference Proceedings
Zuhrotun, Zuhrotun
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Readiness Analysis for Regional Public Service Agency Implementation Focusing on Substantive and Technical Requirements (A Case Study of UPTD Balai Kawasan Konservasi Perairan Daerah, North Maluku Province) Maryanti, Siti Nur; Sutoyo, Sutoyo; Zuhrotun, Zuhrotun
Journal of International Conference Proceedings Vol 7, No 4 (2024): 2024 Wimaya Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i4.3563

Abstract

This study aims to analyze the readiness of the UPTD Balai Kawasan Konservasi Perairan Daerah (BKKPD) of North Maluku Province in implementing a Regional Public Service Agency (BLUD) by examining the fulfillment of substantive and technical requirements. This research employs a descriptive qualitative approach, with data collected through interviews, observations, and documentation. The results indicate that BKKPD has met the substantive requirements, which include operational duties and the provision of semi-commercial services for the public. The technical requirements in the eligibility criteria have also been met, covering the potential for improving service delivery effectiveness and technical specifications directly related to public services. However, in the potential criteria, further study is needed to identify potential services that BKKPD can develop after transitioning to BLUD status. The financial management flexibility provided by BLUD is expected to support BKKPD in performing its duties more responsively and adaptively to conservation needs and public services. These findings are expected to assist the North Maluku Provincial Government in assessing BKKPD's readiness to transform into a BLUD and enhance the benefits of its services to the community. 
TRANSFORMASI PRAKTIK AKUNTANSI BERBASIS TEKNOLOGI PADA USAHA MIKRO, KECIL DAN MENENGAH (UMKM) (STUDI BIDANG USAHA COFFEE SHOP DI KABUPATEN PURWOREJO) Hadyan, Krisna Ikhsan; Zuhrotun, Zuhrotun; Sujatmika, Sujatmika
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 2 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i2.6512

Abstract

ini bertujuan untuk menggambarkan transformasi praktik akuntansi berbasis teknologi pada Usaha Mikro, Kecil, dan Menengah (UMKM) coffee shop di Kabupaten Purworejo. Penelitian menggunakan pendekatan deskriptif kualitatif dengan desain studi kasus. Data dikumpulkan melalui wawancara mendalam, observasi langsung, dan dokumentasi terbatas terhadap enam pelaku UMKM coffee shop yang terlibat langsung dalam pencatatan keuangan usaha. Analisis data dilakukan menggunakan analisis tematik yang mengacu pada tahapan analisis data kualitatif menurut (Creswell Poth, 2023), meliputi pengorganisasian data, pengkodean, pengembangan tema, dan interpretasi makna. Hasil penelitian menunjukkan bahwa transformasi praktik akuntansi digital pada UMKM coffee shop berlangsung secara bertahap, yang tercermin dalam peralihan dari pencatatan manual menuju penggunaan aplikasi digital sederhana sesuai dengan kebutuhan dan pengalaman pelaku usaha. Praktik pencatatan keuangan yang diterapkan menunjukkan variasi, baik dalam bentuk pencatatan manual, penggunaan aplikasi pencatatan sederhana, maupun pemanfaatan sistem POS. Meskipun pencatatan digital membantu pelaku usaha dalam mengelola transaksi harian, sebagian besar UMKM belum menyusun laporan keuangan secara formal sesuai dengan SAK EMKM.
Pengaruh Fraud Hexagon Terhadap Fraudulent Financial Statement Dengan Menggunakan Model Beneish M-Score Dartiya Zulfani, Nabila; Zuhrotun, Zuhrotun
Journal of Accounting and Finance Management Vol. 6 No. 5 (2025): Journal of Accounting and Finance Management (November - December 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i5.2853

Abstract

Penelitian ini bertujuan untuk menguji pengaruh perspektif teori fraud hexagon terhadap fraudulent financial statement pada perusahaan sektor perbankan. Fraudulent financial statement diukur menggunakan model Beneish M-Score. Populasi penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2023. Penelitian ini menggunakan pendekatan kuantitatif dengan sumber data sekunder yang diperoleh dari laporan tahunan dan laporan keuangan perusahaan yang telah diaudit. Teknik pengambilan sampel menggunakan purposive sampling dan menghasilkan 188 observasi dari 47 perusahaan. Metode analisis yang digunakan adalah regresi logistik dengan bantuan perangkat lunak SPSS versi 26. Hasil penelitian menunjukkan bahwa pendidikan CEO (capability) dan government ownership (collusion) berpengaruh terhadap fraudulent financial statement. Sementara itu, financial target, external pressure, struktur organisasi, ineffective monitoring, kebijakan etika perusahaan, dan frekuensi jumlah foto CEO tidak berpengaruh terhadap fraudulent financial statement.
Sustainable Governance and Financial Strategies: Empirical Studies on Business, Public Sector, and Enviromental Management Sundari, Jualian; Prasetio, Januar Eko; Kusharyanti, Kusharyanti; Nilmawati, Nilmawati; Ridzal, Nining Asniar; Nirwana, Nirwana; Nurmalasari, Putri; Maryanti, Siti Nur; Hastuti, Sri; Suryaningsum, Sri; Sutoyo, Sutoyo; Rasyid, Syarifuddin; Winata, Widya; Zuhrotun, Zuhrotun
Journal of International Conference Proceedings Vol 9, No 1 (2026): SPECIAL ISSUE BOOK CHAPTER 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v9i1.4530

Abstract

Sustainable Governance and Financial Strategies: Empirical Studies on Business, Public Sector, and Environmental Management presents a timely and insightful collection of studies addressing critical issues at the intersection of governance, finance, and sustainability. The diversity of contributors and topics highlights the dynamic challenges faced by organizations across sectors in an era marked by rapid environmental, economic, and regulatory shifts.This book successfully bridges academic theory and practical implementation, offering valuable perspectives for scholars, policymakers, and practitioners alike. It explores how financial strategies and sustainable governance models can be effectively applied to enhance institutional performance, accountability, and environmental stewardship.As someone who has observed the evolving landscape of financial governance and sustainability practices, I find this volume to be a vital contribution that not only informs but also inspires future research and collaboration.
Co-Authors Dartiya Zulfani, Nabila Hadyan, Krisna Ikhsan Kusharyanti Kusharyanti Maryanti, Siti Nur Nilmawati Nilmawati Nirwana, Nirwana Nurmalasari, Putri Prasetio, Januar Eko Rasyid, Syarifuddin Ridzal, Nining Asniar Sri Hastuti Sri Suryaningsum Sujatmika, Sujatmika Sundari, Jualian Sutoyo Sutoyo Winata, Widya