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All Journal Jurnal MD Owner : Riset dan Jurnal Akuntansi BJRA (Bongaya Journal of Research in Accounting) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) International Journal of Economics Development Research (IJEDR) Jurnal Syntax Imperatif : Jurnal Ilmu Sosial dan Pendidikan Yayasan Cita Cendikiawan Al Khwarizmi Da'watuna: Journal of Communication and Islamic Broadcasting Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Genesis Indonesia International Journal of Multidisciplinary Sciences and Arts El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Inspirasi: Jurnal Pengabdian Masyarakat Insan Cita Bongaya Research Journal Journal of Ekonomics, Finance, and Management Studies Atestasi : Jurnal Ilmiah Akuntansi
Sinen, Kasim
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The Influence of Village Apparatus Competence, Community Participation, Organizational Commitment, Implementation of Village Financial Information Systems on Village Fund Management Accountability Ando, Rahbila; Soleman, Rusman; Sinen, Kasim
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i2.613

Abstract

The influence of village apparatus competence, community participation, organizational commitment and implementation of village financial information systems on village fund management accountability (Case Study in Galela District, North Halmahera Regency, 2023). The purpose of this study was to analyze the influence of village apparatus competence, community participation, organizational commitment and implementation of financial information systems on village fund management accountability. Methods of data collection using a questionnaire. The total sample for the study was 116 respondents in Galela sub-district, North Halmahera district in 2023. The analytical tool used was multiple linear regression using SPSS. The results showed that the competence of village apparatus, community participation did not affect the accountability of managing village funds, while organizational commitment, application of village financial information systems had an effect on accountability in managing village funds. Keywords: competence of village apparatus, community participation, organizational commitment, application of village financial information systems, accountability of village fund management.
Pencegahan Fraud Dana Desa: Analisis Ketaatan Aturan Akuntansi dan Sistem Pengendalian Intern Sinen, Kasim
Insan Cita Bongaya Research Journal Vol. 1 No. 2 (2022): Februari
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v1i2.26

Abstract

The purpose of the study was to examine the effect of compliance with accounting rules and internal control systems on the prevention of village fund fraud. Respondents in this study were village officials in the district of Central Adonara, East Flores Regency, totaling 65 village officials. Source of data is primary data multiple linear regression analysis method. The results of the study show that compliance with accounting rules has no significant effect on preventing village fund fraud. While the internal control system has a significant positive effect on preventing village fund fraud.
Pengaruh Sikap Ketidakpatuhan Pajak, Norma Subjektif, Kewajiban Moral Dan Kontrol Perilaku Yang Dipersepsikan Terhadap Niat Wajib Pajak Orang Pribadi Untuk Melakukan Penggelapan Pajak Sinen, Kasim
Insan Cita Bongaya Research Journal Vol. 2 No. 1 (2022): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v2i1.54

Abstract

Tujuan penelitian ini adalah: (1) Untuk memperoleh bukti empiris tentang pengaruh sikap ketidakpatuhan pajak terhadap niat Wajib Pajak Orang Pribadi untuk melakukan penggelapan pajak; (2) Untuk memperoleh bukti empiris tentang pengaruh norma subjektif terhadap niat Wajib Pajak Orang Pribadi untuk melakukan penggelapan pajak; (3) Untuk memperoleh bukti empiris tentang pengaruh kewajiban moral terhadap niat Wajib Pajak Orang Pribadi untuk melakukan penggelapan pajak; dan (4) Untuk memperoleh bukti empiris tentang pengaruh kontrol perilaku yang dipersepsikan terhadap niat Wajib Pajak Orang Pribadi untuk melakukan penggelapan pajak. Jumlah sampe penelitian adalah sebanyak 100 responden Wajib Pajak Orang Pribadi yang melakukan kegiatan usaha dan pekerjaan bebas. Alat uji yang digunakan adalah analisis linear berganda. Hasil penelitian menunjukkan bahwa Norma Subjektif dan Kewajiban Moral berpengaruh positif terhadap niat untuk melakukan penggelapan pajak. Sedangkan Sikap Ketidakpatuhan Pajak dan Kontrol Perilaku yang Dipersepsikan tidak berpengaruh terhadap niat untuk melakukan penggelapan pajak. Kata kunci: Sikap Ketidakpatuhan Pajak, Norma Subjektif, Kewajiban Moral, Kontrol Perilaku yang Dipersepsikan, Niat, Penggelapan Pajak
Pengaruh Green Accounting, Environmental Performance dan Environmental Disclosure terhadap Economic performance Sinen, Kasim; Saputri Do Ahmad, Andriani; Wahyu Utami Ohorella, Rizki
Insan Cita Bongaya Research Journal Vol. 3 No. 1 (2023): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v3i3.79

Abstract

Tujuan penelitian untuk menguji pengaruh green accounting, environmental performance dan environmental disclosure terhadap economic performance. Populasi dalam penelitian ini adalah perusahaan yang berkategori high profile yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel menggunakan teknik purposive sampling sehingga diperoleh sampel sebanyak 129 perusahaan. Dengan alat analisis data menggunakan eviews. Sumber data adalah data sekunder. Metode yang digunakan untuk menganalisis data adalah analisis regresi linier berganda. Hasil penelitian menunjukan bahwa green accounting berpengaruh dengan arah negatif terhadap economic performance. Environmental performance tidak berpengaruh positif terhadap economic performance. Environmental Disclosure berpengaruh positif pada economic performance.
The Influence of Village Apparatus Competence, Community Participation, Organizational Commitment, Implementation of Village Financial Information Systems on Village Fund Management Accountability Ando, Rahbila; Soleman, Rusman; Sinen, Kasim
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i2.613

Abstract

The influence of village apparatus competence, community participation, organizational commitment and implementation of village financial information systems on village fund management accountability (Case Study in Galela District, North Halmahera Regency, 2023). The purpose of this study was to analyze the influence of village apparatus competence, community participation, organizational commitment and implementation of financial information systems on village fund management accountability. Methods of data collection using a questionnaire. The total sample for the study was 116 respondents in Galela sub-district, North Halmahera district in 2023. The analytical tool used was multiple linear regression using SPSS. The results showed that the competence of village apparatus, community participation did not affect the accountability of managing village funds, while organizational commitment, application of village financial information systems had an effect on accountability in managing village funds. Keywords: competence of village apparatus, community participation, organizational commitment, application of village financial information systems, accountability of village fund management.
Pengaruh Love of Money, Machiavellianisme dan Penalaran Moral terhadap Persepsi Etis Mahasiswa Akuntansi dengan Sensitivitas Etis sebagai variabel Moderasi Muhdar, Nurfadillah; Sinen, Kasim; Kusumaningrum, Sheila
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2934

Abstract

This study aims to examine and analyze the effect of love of money, Machiavellianism, and moral reasoning on accounting students’ ethical perceptions, with ethical sensitivity as a moderating variable. The research involved 90 respondents. Data were collected through questionnaires distributed to accounting students of the 2021 cohort at Khairun University using a five-point Likert scale via Google Forms. The data were analyzed using a quantitative approach with Partial Least Squares–Structural Equation Modeling (PLS-SEM) through SmartPLS 4 software. The results indicate that love of money and Machiavellianism have no significant effect on accounting students’ ethical perceptions. In contrast, moral reasoning has a positive and significant effect on ethical perceptions. Furthermore, the findings reveal that ethical sensitivity does not moderate the relationship between love of money, Machiavellianism, and moral reasoning on accounting students’ ethical perceptions.
PEMAKNAAN BOLETA PADA TRADISI MASYARAKAT KELURAHAN MAREKU DI KOTA TIDORE KEPULAUAN Rizal Tri Putra, Mochammad; Suwito, Suwito; Sinen, Kasim
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 4 (2025): Oktober
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i4.6761

Abstract

Accounting practices are influenced by environmental factors such as economics, politics, culture, and demographics. While the influence of culture on social behavior has been extensively researched, the study of its impact on accounting practices is relatively new. Accounting, as a social science, develops through various paradigms and can adapt to the social, cultural, and religious environments in which it develops. In Mareku Village, Tidore Islands City, there is a boleta tradition that embodies social values such as mutual assistance and cooperation, and serves as a guide for community life. The aim of this research is to find out the perspective of the people of Mareku subdistrict in interpreting boleta. This research used a qualitative method with a phenomenological approach, with four informants who were directly involved in boleta activities. Data collection techniques using observation, interviews and documentation. The data testing technique uses triangulation. Based on the results of the analysis, three meanings can be found from the perspective of the Mareku sub-district community from boleta (donation) activities, namely; as a form of sincerity, as an effort to build brotherhood, and as a moral responsibility.
Assessing the Financial Soundness of Indonesia's Largest Islamic Bank: An RGEC Framework Analysis Aksan, Ismul; Sinen, Kasim; Malik, Mahardika Catur Putriwana
Jurnal Genesis Indonesia Vol. 5 No. 01 (2026): Article in Press - Jurnal Genesis Indonesia
Publisher : The Indonesian Institute of Science and Technology Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56741/IISTR.jgi.001953

Abstract

This study aims to assess the financial soundness of PT Bank Syariah Indonesia Tbk (BSI) during the pivotal consolidation period from 2020 to 2024. The research specifically evaluates how the mega merger affects the bank's risk capability, efficiency, and overall stability. The assessment utilizes the RGEC method in accordance with Financial Services Authority (FSA) regulations. This quantitative descriptive study analyzes secondary data from BSI’s annual reports over a five-year observation period (2020–2024). The results demonstrate that BSI consistently maintained a Very Healthy composite rating throughout the period. Specifically, the bank showed remarkable improvement in operational efficiency, with BOPO decreasing significantly from 84.61% (2020) to 69.93% (2024), and profitability rising with ROA reaching 2.49% in 2024. Risk management also strengthened, evidenced by a low Net NPF of 0.50% and a robust CAR above 21%. Furthermore, GCG implementation achieved a Very Good predicate in 2024. Practical Implications: The findings suggest that the merger successfully achieved operational synergy without compromising financial stability. The study recommends that management maintain the current efficiency level while exploring further financing expansion given the high liquidity and capital buffer.
Co-Authors Aksan, Ismul Aldo, Rahbila Ali, Iqbal Muhammad Aris Ando, Rahbila Arifin, Putri Dewi Annira de Breving, Gilang Fajriyanti, Nurul Faradila, Desi Tiara Hadi, Lisma Taher Hukum, Nur’Amria A R Hukum Mahu, Rusna Malik , Mahardika Catur Putriwana Malik, Mahardika Catur Putriwana Mokoginta, Rena Mustari Muhdar, Nurfadillah Nurul Fajriyanti Rizal Tri Putra, Mochammad Rusman Soleman, Rusman Santoso, Septy Indra Saputri Do Ahmad, Andriani Sardju, Fitriani Sheila Kusumaningrum Suwito Suwito Suwito Syahdan, Rinto Wahyu Utami Ohorella, Rizki Yusmita Zainuddin Zainuddin Zainuddin Zainuddin Zainuddin, Zainuddin Zamzam, Irfan