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All Journal JURNAL PENDIDIKAN TAMBUSAI Aktiva : Jurnal Akuntansi dan Investasi JURNAL MAKRO MANAJEMEN wacana equiliberium (jurnal pemikiran penelitian ekonomi) Sosial : Jurnal Ilmu-Ilmu Sosial Al-Maqashid: Journal of Economics and Islamic Business Innovative: Journal Of Social Science Research Jurnal Pengabdian Masyarakat Bangsa Jurnal Ekonomi, Bisnis dan Manajemen FIKROTUNA: Jurnal Pendidikan dan Manajemen Islam
Fajar, Achmarul
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SISTEM PENGENDALIAN INTERN (SPI) TERHADAP PERSEDIAAN OBAT UNTUK PASIEN BADAN PENYELENGGARAAN JAMINAN SOSIAL (BPJS) DI UPT PUSKESMAS KOWEL Fajar, Achmarul; Suprapto, Helman; Qonita, Ana Mara
JURNAL AKUNTANSI DAN INVESTASI Vol 2, No 2 (2017): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (325.498 KB) | DOI: 10.35835/aktiva.v2i2.276

Abstract

Puskesmas is a technical implementation unit of regency or city health service responsible for conducting health development in a work area. The main activity of the puskesmas is to sell care services, but the patient's treatment will not be maximized if the medicines owned by the puskesmas are incomplete. Therefore, the treatment of drug supply accounting must be applied by the puskesmas to assist smoothness in its operational activities. Without supplies, puskesmas are exposed to the risks of not being able to meet the needs of users of puskesmas (patient) services. The purpose of this study is to find out how the application of the Internal Control System to the supply of medicines for BPJS patients in UPT. Puskesmas Kowel. Inventories are particularly vulnerable to damage or theft. Therefore, internal control is required to protect the stock of the drug as well as to make inventory information more reliable. The result of the research shows that Puskesmas Kowel has implemented Internal Control System properly and correctly. Although not exactly the same as the theory because the Puskesmas Kowel is not a company, but it can be said Kowel Health Center has done criteria of internal control.
KONTRIBUSI PAJAK HIBURAN DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) PADA DINAS PENDAPATAN KABUPATEN PAMEKASAN Fajar, Achmarul
JURNAL AKUNTANSI DAN INVESTASI Vol 2, No 1 (2017): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.725 KB) | DOI: 10.35835/aktiva.v2i1.151

Abstract

The government can collect entertainment taxes such as music performances, karaoke, billiard, water recreation, for those who entertain entertainment, the entertainment tax is one of the potential areas that are very important to be improved. To know the amount of contribution of entertainment tax to local income and the effectiveness of entertainment tax of Pamekasan Regency. This research take object at Office of Revenue Service, research type using quantitative descriptive method. This type of data in this research uses quantitative data, data source in the form of primary and secondary data. Data collection techniques in this study using the method of documentation and interviews. The analysis data used in this research is identifying target data and entertainment tax realization, identifying target data and realization of local revenue, calculating contribution of entertainment tax to local revenue, calculating the effectiveness of entertainment tax.Based on the research result, the contribution of entertainment tax to local revenue in 2011 amounted to 0.05%, in 2012 by 0.04%, in 2013 by 0.05%, in 2014 by 0.04%, and for the year 2015 By 0.05%. Average entertainment tax contribution of 0.05% from 2011 to 2015, this is classified under very less criteria. The effectiveness of entertainment tax revenue for 2011 amounted to 179.01%, in 2012 of 161.99%, in 2013 of 186.36%, in 2014 of 245.23%, and for 2015 by 152.59%. With an average rate of effectiveness of entertainment tax revenue of 185.04%, this includes very effective in Pamekasan District. Suggestions for pamekasan service to be more able to optimize the potential of entertainment tax which is in Pamekasan Regency.
Fluktuasi Harga Dan Kesejahteraan Petani Tembakau Madura Fajar, Achmarul; Maulidah, Siti
JURNAL SOSIAL : Jurnal Penelitian Ilmu-Ilmu Sosial Vol 22, No 1 (2021): JURNAL SOSIAL
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/sos.v22i1.75

Abstract

Abstract— The growth of the cigarette industry does not necessarily improve the welfare of tobacco farmers Madura. Pamekasan as the largest tobacco center in Madura often experiences fluctuations of tobacco prices which have an impact on the economic uncertainty of tobacco farmers. The factors of fluctuating tobacco prices are the main topic of this research. This research on fluctuations of tobacco prices and the economy of Madura tobacco farmers used qualitative methods by searching for data directly in the field through semi-structured interviews. The result is that several factors have led to fluctuations of tobacco prices in the Pamekasan area. First, the factor of weather or climate change is uncertain. Second, the length of the tobacco distribution chain to the warehouses of major cigarette companies in Indonesia which are based in the Pamekasan area. Third, local regulation no. 4 of 2015 which is not consistently implemented so that tobacco farmers are not sovereign in determining the selling price of Madura tobacco. Keywords—: Fluctuations of Tobacco Prices; Madura Tobacco; The Economy of Madura Tobacco Farmers.
PENGARUH PERSEPSI KARYAWAN MENGENAI WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN FRAUD DENGAN PERILAKU ETIS SEBAGAI VARIABEL INTERVENING Alfian, Nurul; Sugiyardi, Agus; Aina, Muslimatul; Kusuma, Andriyani; Fajar, Achmarul; Rizal, Zef
JURNAL AKUNTANSI DAN INVESTASI Vol 6, No 2 (2021): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35835/aktiva.v6i2.1333

Abstract

This study aims to determine: (1) Effect of Employee Perception Regarding Whistleblowing System on Fraud Prevention, (2) Effect of Employee Perception Regarding Whistleblowing System on Ethical Behavior, (3) Effect of Ethical Behavior on Fraud Prevention, (4) Effect of Employee Perception Regarding Whistleblowing System for Fraud Prevention through Ethical Behavior. This research is a type of comparative causal research. The population of this research is all employees who work. Sampling was done by using purposive sampling technique. The sample in this study were all employees of the Office of the Board of Directors of PT Pagilaran. Before the research was conducted, the instrument was tested first involving 30 employees. The analytical prerequisite test tools used in this research are normality test, linearity test and heteroscedasticity test. The data analysis method used to test the research hypothesis is path analysis and Sobel Test. The results of the hypothesis test show: (1) Employee Perception Regarding Whistleblowing System has a significant positive effect on Fraud Prevention, this is evidenced by the significance probability value of 0.004 (< t table (2.042).
Inovasi Manajemen Organisasi: Membangun Kepercayaan pada Perusahaan Startup Efendi, Junaidi; Fajar, Achmarul; Amar, Siti Salama
Jurnal Pendidikan Tambusai Vol. 7 No. 3 (2023): Desember 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v7i3.12142

Abstract

Kemunculan perusahaan rintisan yang inventif dan berani telah dimungkinkan oleh transformasi besar dalam lingkungan bisnis yang disebabkan oleh munculnya teknologi informasi dan internet. Startup adalah perusahaan inovatif yang bergerak cepat, tidak takut mengambil risiko, dan ingin mengubah pasarnya. Mereka berinovasi dan menantang ide bisnis konvensional dengan memanfaatkan teknologi canggih. Manajemen organisasi sangat penting untuk kelangsungan hidup dan kesuksesan startup di era digital yang serba cepat ini. Dalam konteks startup, penelitian ini membandingkan paradigma manajemen organisasi konvensional dan berbasis kepercayaan. Sementara model berbasis kepercayaan menekankan pentingnya membangun dan menjaga kepercayaan di seluruh bisnis, model tradisional didasarkan pada struktur hirarkis dengan otoritas dan tanggung jawab yang berbeda. Penelitian ini mencoba untuk menentukan kelebihan dan kekurangan dari masing-masing model serta penerapannya pada perusahaan rintisan yang dinamis. Temuan menunjukkan bahwa kinerja dan budaya perusahaan rintisan meningkat secara signifikan dengan mengadopsi model manajemen organisasi berdasarkan kepercayaan. Motivasi karyawan meningkat ketika kerja sama tim membaik dan kepercayaan menjadi dasar yang kuat untuk pengambilan keputusan. Dalam dunia persaingan perusahaan rintisan yang sangat ketat, strategi berbasis kepercayaan memungkinkan bisnis untuk dengan cepat menyesuaikan diri dengan perubahan pasar dan mengembangkan solusi kreatif. Ini berarti bahwa di era digital, perusahaan harus berinovasi dalam manajemen organisasi berbasis kepercayaan jika mereka berharap untuk berhasil dan mendapatkan keunggulan kompetitif.
ANALISIS GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN Alfian, Nurul; rohmaniyah, rohmaniyah; Amar, Siti Salama; Kusuma, Andriani; Aina, Muslimatul; Fajar, Achmarul
Aktiva : Jurnal Akuntansi dan Investasi Vol 8, No 1 (2023): AKTIVA
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aktiva.v8i1.2043

Abstract

This study aims to analyze the effect of good corporate governance on the company's financial performance. This research is a quantitative research. The data source in this research uses secondary data in the form of financial reports. The population in this study is LQ45 companies for the 2020-2021 period and the sampling technique in this study uses this purposive sampling technique so that the sample is 45 companies. The data analysis technique in this study used multiple linear regression analysis. The results of this study indicate that there is no simultaneous effect of the board of commissioners, board of directors and audit committee on financial performance while partially indicating that among the three variables there is no effect on financial performance.
Analisis Urgensi Pendidikan Kewirausahaan, Pengaruh Orientasi Kewirausahaan dan Spritual Pemasaran Terhadap Kemampuan Pemasaran Fajar, Achmarul; Indah Fitriana, Leily Nur; Zainurrafiqi, Zainurrafiqi
FIKROTUNA: Jurnal Pendidikan dan Manajemen Islam Vol. 11 No. 2 (2022): FIKROTUNA: Jurnal Pendidikan dan Manajemen Islam
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Institut Agama Islam Al-Khairat Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32806/jf.v16i02.6261

Abstract

Memasuki era globalisasi dan perdagangan bebas, serta semakin majunya teknologi menyebabkan persaingan bisnis menjadi semakin kompetitif, baik di pasar domestik maupun internasional. Tujuan penelitian ini adalah untuk mengetahui Pengaruh pengaruh Pemasaran Spiritual dan Orientasi Kewirausahaan terhadap Kemampuan Pemasaran dan Keunggulan Kompetitif UMKM Berkelanjutan. Penelitian ini tergolong penelitian explanatory research dengan pendekatan kuantitatif. Sampel yang digunakan adalah sebanyak 100 Manajer UMKM di Sumenep dengan teknik Purposive Sampling. Jenis data yang digunakan adalah data primer, yaitu pengumpulan data dengan menggunakan kuesioner. Analisis data yang digunakan ialah Analisis Regresi Linier Berganda dengan alat bantu SPSS. Hasil penelitian ini menunjukkan bahwa Pemasaran Spiritual berpengaruh positif dan signifikan terhadap Kemampuan Pemasaran, Pemasaran Spiritual berpengaruh positif dan signifikan terhadap Keunggulan Kompetitif UMKM Berkelanjutan, Orientasi Kewirausahaan berpengaruh positif dan signifikan terhadap Kemampuan Pemasaran, Orientasi Kewirausahaan berpengaruh positif dan signifikan terhadap Keunggulan Kompetitif UMKM Berkelanjutan dan Kemampuan Pemasaran berpengaruh positif dan signifikan terhadap Keunggulan Kompetitif UMKM Berkelanjutan
Unlocking Auditor Potential: How Authentic Leadership Drives Work Engagement Through Meaning and Safety Amar, Siti Salama; Kusuma, Adriani; Fajar, Achmarul
Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen Vol 6, No 1 (2025): Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : Institut Dirosat Islamiyah Al-Amien Prenduan Sumenep

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/masyrif.v6i1.2197

Abstract

This research is in the realm of management accounting with a focus on external auditor behavior as part of an organization's management control system. The purpose of this study is to analyze the effect of authentic leadership on auditor work engagement through the mediating role of work meaning and psychological safety. This study was conducted on 130 external auditors working in various public accounting firms in East Java. A quantitative approach was used in this study with the Partial Least Square Structural Equation Modeling (PLS-SEM) analysis technique. The results of the study indicate that authentic leadership has a significant effect on work meaning and psychological safety. These two mediating variables are then proven to have a positive effect on auditor work engagement. These findings provide theoretical contributions in expanding the management accounting literature, especially in the context of the influence of leadership behavior on psychological outcomes and non-financial performance of auditors. Practically, these results serve as an important reference for audit firm management in building a more authentic and supportive work culture in order to improve the performance and engagement of audit professionals. The conclusion of this study emphasizes the importance of authentic leadership as a managerial strategy to strengthen the quality of human resources in the audit sector.
Sosialisasi Kesehatan Ternak dan Pemberian Suntik Vitamin Pada Sapi di Desa Bandungan Kecamatan Pakong Kabupaten Pamekasan Zabadi, Fairus; Wardani, Win Yuli; Fajar, Achmarul; Joni, Idon; Amar, Siti Salama
Jurnal Pengabdian Masyarakat Bangsa Vol. 3 No. 5 (2025): Juli
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v3i5.2567

Abstract

Tujuan dari kegiatan pengabdian ini adalah untuk memberikan edukasi sosialisasi kepada masyarakat Desa Bandungan  tentang pentingnya kesehatan ternak melalui suntik vitamin pada sapi di Desa Bandungan, Kecamatan Pakong, Kabupaten Pamekasan. Hal ini dilakukan mengingat sangat kurangnya kesadaran masyarakat akan kesehatan ternak dimusim kemarau dan musim hujan, sehingga perlu dilakukan Pengabdian Pada Masyratakat tentang “Sosialisasi Kesehatan Ternak dan Pemberian Suntik Vitamin Pada Sapi Di Desa Bandungan Kecamatan Pakong Kabupaten Pamekasan” telah dilaksanakan pada tanggal 30 Juli 2024. Pemahaman mengenai kesehatan ternak sangat  penting mengingat peran pasar  sebagai kebutuhan utama ternak sapi. Masyarakat Desa Bandungan merupakan masyarakat yang bernotabene petani peternakan, maka perlu adanya pelatihan-pelatihan mengenai kesehatan ternak untuk menjaga agar ternak tetap sehat. Target khusus melalui pendampingan dan pelatihan diharapkan Desa Bandungan dapat mengetahui pentingnya kesehatan terutama dalam meningkatkan nafsu makan. Hal ini dilakukan agar ternak bertumbuh dan berkembang dengan sehat. Metode yang digunakan dalam pencapaian hasil tersebut adalah pelatihan secara langsung dalam proses pemberian vitamin. Hasil pengabdian yang dilakukan berjalan  dengan  lancar dan diterima  dengan baik oleh masyarakat Desa Bandungan.
Pengaruh Bagi Hasil, Promosi, dan Kualitas Pelayanan terhadap Keputusan Nasabah Bertransaksi Simpanan Akad Mudharabah di Bprs Pamekasan Rahman, Fadali; Fajar, Achmarul; Efendi, Junaidi; Kunaifi, Aang; Fajar, Ainul
Al-Maqashid: Journal of Economics and Islamic Business Vol. 5 No. 1 (2025): April: Al Maqashid Jurnal Ekonomi dan Bisnis Islam
Publisher : Institut Pesantren Sunan Drajat Lamongan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55352/maqashid.v5i1.2092

Abstract

This study aims to analyze the effect of profit sharing, promotion, and service quality on members' decisions in making mudharabah savings transactions at BPRS Pamekasan. Using a quantitative approach, this study involved 100 respondents from a total population of 3,711 customers, selected through the Slovin formula and incidental sampling techniques. Data analysis was carried out using multiple linear regression to determine the factors that influence customers' decisions in choosing mudharabah savings products. Based on the results of the partial test (t-test), the profit sharing variable showed a t-value of 2.354 which was greater than the t-table of 1.660. This shows that the profit sharing variable has a significant effect on members' decisions in making savings transactions with mudharabah contracts at BPRS Pamekasan. Furthermore, the promotion variable obtained a t-value of 2.415> t-table 1.660, which also shows a significant effect on members' decisions to make transactions. This indicates that the promotional strategy carried out by the bank can influence customer preferences in choosing savings products based on mudharabah contracts. Meanwhile, the service quality variable shows a t-value of 2.393, which is also greater than the t-table of 1.660. These results indicate that service quality has a significant influence on members' decisions in making mudharabah savings transactions. The results of the simultaneous test (F-test) show that the F-value of 7.263 is greater than the F-table of 2.70. This means that simultaneously, the profit sharing, promotion, and service quality variables have a significant influence on members' decisions in making savings transactions with mudharabah contracts at BPRS Pamekasan. This finding shows that the success of Islamic financial institutions in attracting customers' interest in savings products does not only depend on the amount of profit sharing, but also on the effectiveness of the promotion and the quality of service provided. These three factors simultaneously form positive customer perceptions of Islamic savings products
Co-Authors Aang Kunaifi Aina, Muslimatul Alfian, Nurul Amar, Siti Salama Efendi, Junaidi Fajar, Ainul Heriyadi, Yudi Indah Fitriana, Leily Nur Joni, Idon Kusuma, Adriani Kusuma, Andriani Kusuma, Andriyani MAULIDAH, SITI Qonita, Ana Mara Rahman, Fadali Rizal, Zef Rohmaniyah, Rohmaniyah Sugiyardi, Agus Suprapto, Helman Wahyu Maulana, Wahyu Wardani, Win Yuli Zabadi, Fairus Zainurrafiqi Zainurrafiqi