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All Journal Journal of Auditing, Finance, and Forensic Accounting Asia Pacific Fraud Journal RANDANG TANA - Jurnal Pengabdian Masyarakat Istithmar: Jurnal Studi Ekonomi Syariah
Mohammad Nizarul Alim
Universitas Trunojoyo Madura
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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 1 
THE EFFECT OF MONOPOLY POWER AND INTEGRITY ON THE TENDENCY TO COMMIT FRAUD IN E-PROCUREMENT Hadi Avianto; Moh. Nizarul Alim; Tarjo Tarjo
Asia Pacific Fraud Journal Vol 4, No 1: Volume 4, No. 1st Edition (January-June 2019)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (377.091 KB)

Abstract

The main objective of this study is to examine the influence of Monopoly Power and Integrity on fraud that occurs in the e-procurement process. This study involved parties directly related to the procurement of goods and services and the development of electronic procurement systems incorporated in the Procurement Service Unit (referred to in Indonesia as Unit Layanan Pengadaan / ULP) and the Electronic Procurement Services (or referred to Layanan Pengadaan Secara Elektronik / LPSE). This study used a quantitative approach and primary data in the form of questionnaire as measurement instrument. The method of analysis was done using SmartPLS 3. Path analysis and bootstrapping technique were used to test the hypothesis. The results of this study show that power monopoly has a significant positive effect on fraud in e-procurement, while integrity has a significant negative effect on fraud in e-procurement.
POTENTIAL FOR FRAUD IN THE MANAGEMENT OF JKN FUNDS AT COMMUNITY HEALTH CENTERS (Case study at Community Health Centers in “Hastinapura” District) Himmayatul W; Mohammad Nizarul Alim; Prasetyono Prasetyono
Asia Pacific Fraud Journal Vol 3, No 2 (2018): Volume 3, No.2nd Edition (July-December 2018)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.559 KB) | DOI: 10.21532/apfjournal.v3i2.81

Abstract

The purpose of this study is to assess the potential for fraud in the management of the National Health Insurance (Indonesian: Jaminan Kesehatan Nasional /JKN) funds at Community Health Center. The research is conducted using qualitative method with case study design in Hastinapura District. The methods of data collection used are documentation, unstructured interviews and observations, which are then analyzed based on interpretation recorded by researchers. The informants consisted of 2 treasurers of JKN Health Center, 1 member of JKN team of Health Department, and 1 medicine manager of Health Center. The results of this research show that the potential for fraud in JKN funds at Health Center includes: the utilization of capitation fund which is not in accordance with the provisions of legislation, the division of service is potential for moral hazard, the operational cost of the Health Centers is colored by the entrusted activities from health department, and the excessive medicine stocks in remote Health Centers. The additional cost occurs because the Health Center is running out of medicine stock so that the patient has to increase the cost for the purchase of the medicine. The potential for fraud in non-capitation funds is that participants have to pay for actual family planning services that actually can be claimed, due to the prolonged disbursement process.
THE PHENOMENON OF MUSRENBANG IN TERMS OF LOCAL WISDOM: AN EFFORT TO PREVENT CORRUPTION IN THE LOCAL GOVERNMENT Ahmad Taufiq Masbuhin; M. Nizarul Alim; Tarjo Tarjo
Asia Pacific Fraud Journal Vol 3, No 2 (2018): Volume 3, No.2nd Edition (July-December 2018)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.08 KB) | DOI: 10.21532/apfjournal.v3i2.91

Abstract

This study viewsthe Deliberation of Development Planningof Local Government Work Plan(Musrenbang-RKPD) process inlocal government in terms of local wisdom. This research explores the values contained in the motto “Hurub Hambangun Praja” finds out the extent to whichthe local wisdom value of “Hurub Hambangun Praja” is implemented in the Musrenbang RKPD process. The method used is qualitative with ethnography approach. In the motto “Hurub Hambangun Praja” containsthe values of willing to sacrifice, mutual cooperation, and unity in motion. Sources of data or research information are obtained from interviews, secondary data and observations with research sites in Blitar Regency. The results of this study show that the application of the values of willing to sacrifice, mutual cooperation, and unity in motionin the implementation of Musrenbang is still low.
MENYIBAK PRAKTIK KECURANGAN AKUNTANSI DI PT XYZ - Hariri; Moh. Nizarul Alim
JAFFA Vol 3, No 2 (2015): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v3i2.1395

Abstract

This research aims to analyze the practice of accounting fraud to the financial statements XYZ, PT in the period 2010-2013. Based on the results of the analysis indicate that the balance of the financial statements of the period 2010-2013 has made a practice of management accounting fraud to achieve its goals. In the financial statement net income (loss) in 2010 and 2012 accounting fraud management practices to minimize the burden of income tax, whereas in 2011 and 2013 accounting fraud management practice to get the job project tender. Factor in the business of cheating is corruption (bribery), a lot of damage to the business as a result of the rampant practice of bribery in government procurement.The author suggests the regulation (tax office) and public accounting firms, namely that the regulators (Tax Office) conducted a review / inspection directly on the company's assets that has been recorded in the financial statements and the external auditor who has been appointed to conduct an examination of the financial statements is being independent and make the detection of the financial statements.
PENGAWASAN, STRATEGI ANTI FRAUD, DAN AUDIT KEPATUHAN SYARIAH SEBAGAI UPAYA FRAUD PREVENTIVE PADA LEMBAGA KEUANGAN SYARIAH Atik Emilia Sula; Moh. Nizarul Alim; - Prasetyono
JAFFA Vol 2, No 2 (2014): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v2i2.764

Abstract

Penelitian ini bertujuan untuk membahas beberapa konsep penting, yaitu kemungkinan adanya kecenderungan tindakan fraud pada lembaga keuangan syariah, strategi anti fraud, sistem pengawasan pada lembaga keuangan syariah, serta bagaimana standar audit kepatuhan syariah yang dapat digunakan sebagai salah satu upaya untuk fraud preventive. Fokus dalam kajian ini lebih ditekankan pada lembaga keuangan perbankan syariah, dimana kajian yang dilakukan menggunakan studi pustaka yang mengacu pada penelitian terdahulu dan diakhiri dengan analisis kritis dan solusi praktis terkait permasalahan  yang diangkat.
KEMAMPUAN RASIO LIKUIDITAS DAN PROFITABILITAS UNTUK MENDETEKSI FRAUD LAPORAN KEUANGAN Rilla Izzatul Haqqi; Moh. Nizarul Alim; T. Tarjo
JAFFA Vol 3, No 1 (2015): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v3i1.955

Abstract

Penelitian ini bertujuan untuk mengetahui kemampuan rasio keuangan untuk mendeteksi fraud laporan keuangan. Rasio keuangan yang digunakan adalah rasio lancar, rasio cepat, rasio laba bersih terhadap total aset, dan rasio laba bersih terhadap penjualan. Sampel yang dipakai dalam penelitian ini adalah perusahaan go-public yang terkena sanksi oleh Bapepam LK dan diduga melakukan fraud laporan keuangan, tahun 2000-2012. Teknik analisis data menggunakan regresi logistik.Hasil penelitian ini menunjukan rasio laba bersih terhadap total aset dapat digunakan untuk mendeteksi fraud laporan keuangan. Namun, rasio lancar, rasio cepat, dan rasio laba bersih terhadap penjualan tidak dapat digunakan untuk mendeteksi fraud laporan keuangan
MEMOTRET POLA FRAUD PADA RINCIAN OBJEK BELANJA YANG MENJADI TEMUAN BPK Siti sholihah; M. Nizarul Alim; Siti Musyarofah
JAFFA Vol 4, No 2 (2016): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v4i2.2783

Abstract

The purpose of this study to analyze the patterns of fraud on the 19 object details shopping becomes BPK in SKPD Mahkota. The reseach design is case study in SKPD Mahkota which SKPD with the biggest finding in Pemkab Singgasana. The informant is the financial manager at SKPD Mahkota. The results showed that fraud on the details of the object shopping becomes BPK in SKPD Mahkota occur starting from the planning stage, the stage of implementation and administration as well as the stage of reporting and accountability. Fraud in the third stage was conducted jointly by the planners, PPTK, treasurer and PPK.
PENGARUH AUDIT TENURE, INDEPENDENSI DAN PROFESIONALISME TERHADAP KUALITAS OPINI AUDIT (SURVEY PADA KANTOR AKUNTAN PUBLIK DI SURABAYA) Mohammad Faris; M Nizarul Alim; Robiatul Auliyah
JAFFA Vol 3, No 2 (2015): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v3i2.1398

Abstract

The purpose of the study is to analyze and test the influence of tenure audit, independence and profesionalism on audit opinion quality both partially and simultaneously and also factors that influence audit opinion quality. Population used in the study is Public Accountant Offices in Surabaya.Samples collecting technique applied is simple random sampling. Samples are auditors that work on public accountant offices in Surabaya. Data collecting is conducted through questionnaire. The total of questionnaires distribute to auditors are 70 and the returned questionnaires are 62.The result of the study shows that audit tenure, independence and profesionalism variables simultaneously and significantly influence audit opinion quality. In partial, the value of audit tenure, independence and professionalism, and all of variable significantly influence the audit opinion quality.
Analisis Halal Value Chain untuk Self Declare: Studi pada Halal Centre Universitas Trunojoyo Madura Rahma Qumil Laila; Mohammad Nizarul Alim
Istithmar Vol. 8 No. 1 (2024): Istithmar : Jurnal Studi Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/istithmar.v8i1.1084

Abstract

Self declare merupakan pernyataan produk halal dari pelaku usaha yang akan dibawa ke sidang fatwa untuk memperoleh penetapan halal yang akan menjadi landasan bagi BPJPH untuk mengeluarkan sertifikat halal. Penelitian ini menggunakan pendekatan kualitatif serta jenis penelitian deskriptif. Tujuan dilakukannya penelitian ini adalah untuk mendeskripsikan bagaimana sistem self declare dari perspektif analisis halal value chain serta permasalahan apa saja yang muncul dalam proses self declare pada Halal Center UTM. Hasil penelitian memperlihatkan sertifikasi halal melalui self declare di Indonesia merupakan suatu penghargaan karena mencerminkan pelaku usaha memiliki tingkat kepercayaan diri yang tinggi dalam memastikan kehalalan produk dan menunjukkan kemandirian dalam mematuhi standar halal. Kemudian berdasarkan pelaksanaan self declare, antara lain: a) lembaga dan wewenang terkait pelaksanaan self declare, b) sepuluh lembaga dan empat aktor pelaksana serta satu Undang-undang dan dua peraturan Pemerintah Republik Indonesia dalam pelaksanaan self declare, c) value chain pelaksanaan self declare di Indonesia dan d) permasalahan dalam pelaksanaan self declare.
Pelatihan Dan Pembimbingan Penyusunan Laporan Keuangan Bumdes Bunga Bangsa Desa Ponteh Kabupaten Pamekasan Alfazaki Ikbaar Hibatullah Lilik Nurul Almaidah; Deni Septiawan; Tiffany Dewi Attiqah Sari3; Alexander Anggono; Hanif Yusuf Seputro; Muhammad Asim ASy’ari; Mohammad Nizarul Alim; Tarjo
Randang Tana - Jurnal Pengabdian Masyarakat Vol 6 No 3 (2023): Randang Tana - Jurnal Pengabdian Masyarakat
Publisher : Unika Santu Paulus Ruteng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36928/jrt.v6i3.2064

Abstract

Ponteh Village area is one of the villages in Pamekasan Regency, in Ponteh Village there is a Village-Owned Enterprise (BUMDes) which is engaged in the trade sector by providing materials to help the surrounding community to grow crops. Basic accounting training and the preparation of BUMDes economic reviews are key to improving financial control capacity at the village level and to minimize the occurrence of errors in the preparation of financial statements. BUMDes as an economic entity managed with the help of village communities, plays an important role in local financial development. However, there is often a lack of knowledge and skills in terms of economic management and accounting. The research method uses a Service Learning approach. This service uses service learning because this service is collaborative between students and the community or BUMDes so that social change can be realized. This service activity has an impact on the BUMDes Bunga Bangsa management by giving a positive impression so that the Community Accounting Service runs smoothly and the BUMDes Bunga Bangsa management has understood the basic concepts and can increase their knowledge and skills in preparing financial reports.
Co-Authors - Hariri Ahmad Taufiq Masbuhin Alexander Anggono Alfazaki Ikbaar Hibatullah Lilik Nurul Almaidah Atik Emilia Sula Deni Septiawan Hadi Avianto Hanif Yusuf Seputro Himmayatul W Mohammad Faris Muhammad Asim Asy’ari Prasetyono Prasetyono Rahma Qumil Laila Rilla Izzatul Haqqi Robiatul Auliyah Siti Musyarofah Siti sholihah T. Tarjo Tarjo Tarjo Tarjo Tiffany Dewi Attiqah Sari3