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All Journal Jurnal Konseling dan Pendidikan Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis Management and Economics Journal (MEC-J) PRIVE: Jurnal Riset Akuntansi dan Keuangan Media Mahardhika SOSIO EDUKASI Jurnal Studi Masyarakat dan Pendidikan Jurnal Ekonomi dan Manajemen Akurasi : Jurnal Studi Akuntansi dan Keuangan JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Riset Akuntansi Kontemporer Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Ar-Ribhu: Jurnal Manajemen dan Keuangan Syariah Innovation Business Management and Accounting Journal Jurnal Akuntansi Trisakti International Journal of Economics and Management Research INJURITY: Journal of Interdisciplinary Studies Enrichment: Journal of Multidisciplinary Research and Development Ulil Albab International Journal of Economics and Management Research Jurnal Simki Economic
Djuni Farhan
Universitas Gajayana Malang
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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MEDIASI KOMITMEN KEBERLANJUTAN DALAM PENGARUH REPUTASI DAN BUDAYA PERUSAHAAN TERHADAP KUALITAS LAPORAN KEBERLANJUTAN Ardhia, Olivia Maharani; Muawanah, Umi; Farhan, Djuni
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 2 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i2.574

Abstract

This study aims to analyze and provide empirical evidence regarding the role of sustainability commitment in mediating the influence of corporate reputation and culture on the quality of sustainability reports. This research is quantitative based, and the data is taken from companies listed on the Indonesia Stock Exchange on the IDX30 index from 2020 to 2023. The sample was determined using purposive sampling, and 54 samples were obtained, which were analyzed using PLS-SEM. The results show that sustainability commitment can fully mediate the relationship between reputation and the quality of sustainability reports. Meanwhile, sustainability commitment partially mediates the relationship between culture and the quality of sustainability reports. These results provide implications that the existence of a sustainability commitment can help a company's reputation support the quality of sustainability reports and encourage a corporate culture that can maximize the quality of sustainability reports.
KUALITAS SDM, MOTIVASI, DISIPLIN, KOMPENSASI, DAN KINERJA PERANGKAT DESA DI KECAMATAN SAMBELIA Mustiadi, Mustiadi; Muawanah, Umi; Farhan, Djuni
SOSIO EDUKASI Jurnal Studi Masyarakat dan Pendidikan Vol. 7 No. 1 (2023): SOSIO EDUKASI Jurnal Studi Masyarakat dan Pendidikan
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/sosedu.v7i1.24134

Abstract

The aim of this research is to find out and explore the influence of the quality of human resources, motivation, discipline and compensation on the performance of village officials in the Sambelia sub-district, East Lombok district. The population in this study was all Village Officials in the Sambelia sub-district, East Lombok Regency, totaling 187 people, and based on the full sample technique, namely the entire population. Thus, the samples in this study were a number of collected questionnaires which had been distributed by the researcher to all Village Apparatus in the Sambelia Sub-district. East Lombok Regency. The number of samples in this research was 155 respondents. This research includes quantitative descriptive research (descriptive quantitative research), namely research that aims to describe or describe the properties (characteristics) of a situation or research object carried out through collecting quantitative data analysis and statistical testing. The research results explain that 1). The quality of Human Resources partially influences the performance of Village Officials in the Sambelia District, East Lombok Regency. 2). Motivation partially influences the performance of Village Officials in Sambelia District, East Lombok Regency, 3). Discipline has a partial effect on the performance of Village Officials in Sambelia District, East Lombok Regency, 4). Compensation has a partial effect on the performance of Village Officials in the Sambelia District, East Lombok Regency, 5). The quality of human resources, motivation, discipline and compensation simultaneously influence the performance of Village Officials in the Sambelia District, East Lombok Regency.
GAYA KEPEMIMPINAN, BUDAYA ORGANISASI, MOTIVASI DAN KINERJA PENDIDIK SMK NEGERI DI LOMBOK TIMUR Muhardi, Muhardi; Muawanah, Umi; Farhan, Djuni
SOSIO EDUKASI Jurnal Studi Masyarakat dan Pendidikan Vol. 6 No. 2 (2023): SOSIO EDUKASI Jurnal Studi Masyarakat dan Pendidikan
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/sosedu.v6i2.24141

Abstract

This study was meant 1) to partially analyze the influence of leadership style, organizational culture and motivation on the performance of Educators in State Vocational High Schools in East Lombok Regency. 2) to analyze whether the variables of leadership style, organizational culture and motivation simultaneously influence the performance of Educators in State Vocational High Schools in East Lombok Regency. 3) to analyze the variables of leadership style, organizational culture and motivation, which variables had the most dominant influence on the performance of Educators in State Vocational High Schools in East Lombok Regency. This study was a causal associative research. This study was also a population research where the respondents who returned the questionnaire were 78 respondents. Quantitative analysis technique was used in this study along with the assistance of the SPSS 20 aplication. It showed that 1) Leadership Style had a positive influence on the performance of educators. 2) Organizational culture had a positive influence on the performance of educators but was not significant. 3) Motivation had a positive influence on the performance of educators. 4) Leadership Style, Organizational Culture and Motivation simultaneously influence on the Performance of Educators. 5) Among the three independent variables, motivation variable had the most dominant influence in improving the performance of Educators in State Vocational High Schools in East Lombok Regency.
Work Motivation as a Mediator of Career Development and Competency for Employee Performance at the Mojokerto City Regional Secretariat Office Dewi, Tutik Ning Rahayu Surya; Nasir, M. Jamal Abdul; Farhan, Djuni
Enrichment: Journal of Multidisciplinary Research and Development Vol. 1 No. 10 (2024): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v1i10.77

Abstract

This study aims to test and analyze the influence of: 1) career development on work motivation, 2) competence on work motivation, 3) career development on employee performance, 4) competence on employee performance, 5) work motivation on employee performance, 6) the influence of career development on employee performance through motivation, 7) motivation mediates the influence of competence on employee performance through motivation. Using an explanatory research approach, this research was conducted at the Mojokerto City Regional Secretariat Office in June-August 2023. The population is 109 civil servants in the Office. The sample was determined by saturated sample technique, as many as 108 such people (excluding the author). Primary data related to research variables were obtained by giving questionnaires directly to respondents. Once the data is collected, it is analyzed using path analysis. However, previously tests were carried out on validity, reliability and classical assumptions. To test the hypothesis used t-test and to determine motivation as a mediator used Sobel's test. The results proved that: 1) career development has a significant positive effect on work motivation, 2) competence has a significant positive effect on work motivation, 3) career development has a significant positive effect on employee performance, 4) competence has a significant positive effect on employee performance, 5) work motivation has a significant positive effect on employee performance, 6) work motivation is able to mediate/increase the influence of development career on employee performance, 7) work motivation is able to mediate/increase the influence of competence on employee performance.
Work Motivation As A Mediator Of The Influence Of Employee Competence And Democratic Leadership Style On The Performance Of Employees Of The Mojokerto City Regional Secretariat Office Farida, Siti Juni; Nasir, M. Jamal Abdul; Farhan, Djuni
Enrichment: Journal of Multidisciplinary Research and Development Vol. 1 No. 11 (2024): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v1i11.92

Abstract

This study aims to analyze the influence of: (1) employee competence on work motivation, 2) democratic leadership style on work motivation , (3) employee competence on employee performance, (4) democratic leadership style on employee performance, (5) work motivation on employee performance, (6) employee competence on employee performance through work motivation, (7) democratic leadership style to employee performance through work motivation. Using an explanatory research approach, this research was conducted at the Mojokerto City Regional Secretariat Office in April-August 2023. The population is 108 civil servants in the Office. The sample was determined by saturated/census sampling technique of 108 people (excluding the author). Primary data related to research variables were obtained by giving questionnaires directly to respondents. Once the data is collected, it is analyzed using Warp PLS 8. However, validity and reliability tests were previously carried out. The results of this study prove that: (1) employee competence has a significant positive effect on work motivation, (2) democratic leadership style has a significant positive effect on work motivation, (3) employee competence has a significant positive effect on employee performance, (4) democratic leadership style has a significant positive effect on employee performance, (5) work motivation has a significant positive effect on employee performance, (6) work motivation Unable to increase the influence of employee competence on employee performance, (7) Work motivation is unable to increase the influence of democratic leadership style on employee performance.
Construction of Ethical Decision Making Model of Tax Consultants in Malang Farhan, Djuni
Enrichment: Journal of Multidisciplinary Research and Development Vol. 1 No. 12 (2024): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v1i12.97

Abstract

This study aims to construct an ethical decision-making model for Tax Consultants in Malang City consisting of: ego depletion and machiavellian nature as an independent variable, religiosity as a moderation variable, and ethical decision making as a dependent variable. This research was conducted at the Tax Consultant Office in Malang in November 2023 – January 2024. The population of all Tax Consultant employees in Malang was 364 people, then sampled with random sampling techniques obtained by 191 employees at the Office. Primary data related to research variables are obtained by sending questionnaires directly to via google form. It was further analyzed using moderation double linear regression. However, it was previously tested: validity, reliability, linearity, model feasibility, and classical assumption tests include: multicollinearity, heteroscedasticity, normality. His hypothesis was tested using a t-test with an alpa of 5%. The results of this study prove that ethical decision making is constructed by: first, ego depletion has a significant negative effect on ethical decision making; second, Machiavellian has a significant negative influence on ethical decision making; third, religiosity reinforces the negative influence of ego depletion on ethical decision making; fourth, religiosity reinforces the Machiavellian megative influence on ethical decision making.
The Effect of Underwriter Reputation, Auditor Reputation, and Leverage on Underpricing with Concentrated Ownership as A Moderation Variable Afifah, Hasna Nur; rosidi, Rosidi; Farhan, Djuni
Enrichment: Journal of Multidisciplinary Research and Development Vol. 2 No. 8 (2024): ENRICHMENT: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v2i8.175

Abstract

This study aims to analyze: (1) the influence of underwriter reputation on the level of underpricing; (2) the influence of auditor reputation on the level of underpricing; (3) the effect of leverage on the level of underpricing; (4) the effect of ownership moderation is concentrated on the relationship between the reputation of the underwriter and the level of underpricing; (5) the effect of ownership moderation is concentrated on the relationship between auditor reputation and underpricing rates; (6) The effect of ownership moderation is concentrated on the relationship between leverage and underpricing levels. With the purposive sampling method, a sample of 363 IPO companies on the IDX in 2011-2021 was obtained. The analysis used was a moderated regression analysis, The hypothesis was tested using a t-test with a 5% alpa. The results of this study prove that: (1) the reputation of the underwriter has no effect on the value of underpricing; (2) auditor reputation has a significant negative effect on underpricing; (3) leverage has no effect on the underpricing value; (4) concentrated ownership is not a moderating variable between the underwriter reputation variable and underpricing; (5) concentrated ownership is not a moderating variable between the underwriter reputation variable and underpricing; (6) Concentrated ownership is not a moderating variable between the leverage variable and the underpricing
ANALYSIS OF EFFECTIVENESS AND EFFICIENCY OF EXPENDITURE BUDGET ABSORPTION AT UNIVERSITAS NEGERI MALANG FOR THE 2019-2021 FISCAL YEAR Puji Agus Kurniawan; Djuni Farhan
International Journal of Economics and Management Research Vol. 2 No. 1 (2023): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v2i1.63

Abstract

Financial governance in the management of the expenditure budget is a planning tool to indicate targets to be achieved and a control tool to indicate the allocation of funds. The budget that has been set can be used as a standard for performance measurement activities, so every organization is expected in controlling or supervising to pay attention to and improve performance with value for money, namely effectively and efficiently. This study aims to analyze: (1) measure the effectiveness and efficiency of budget absorption at Universitas Negeri Malang for the 2019-2021 Fiscal Year, (2) analyze the level of effectiveness and efficiency of budget absorption at Malang State University for the 2019-2021 Fiscal Year The research method used is descriptive qualitative with a case study research method using non-statistical qualitative research techniques. The results showed that there were expenditure programs that were not realized and several other programs whose realization was not optimal so they did not reach the target.
The analysis of game theory in ethical decision-making Farhan, Djuni
Jurnal Konseling dan Pendidikan Vol. 13 No. 1 (2025): JKP
Publisher : Indonesian Institute for Counseling, Education and Therapy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/1141200

Abstract

This study explores the application of Game Theory in ethical decision-making processes, employing a qualitative research method through literature review and library research. The primary objective is to analyze how Game Theory models, such as the Prisoner's Dilemma and Nash Equilibrium, can provide insights into the dynamics of ethical decisions within various social and organizational contexts. By reviewing existing literature, the study identifies key factors influencing ethical behavior, such as individual incentives, cooperation, and the impact of strategic interactions. The findings suggest that Game Theory provides a robust framework for understanding ethical dilemmas, particularly in situations where personal interests may conflict with collective well-being. Additionally, the research highlights the importance of considering long-term consequences and repeated interactions when applying Game Theory to ethics, as these elements can encourage cooperation and reduce unethical behavior. The study also acknowledges the limitations of Game Theory in fully capturing the complexity of moral and ethical considerations, as it is often grounded in rational choice theory, which may not account for emotional or cultural factors. Nevertheless, this research contributes to the broader understanding of how theoretical models can inform ethical decision-making and proposes further interdisciplinary studies to refine the integration of Game Theory into ethical frameworks.
FRAUD DIAMOND DETERMINANTS OF POTENTIAL FINANCIAL REPORTING FRAUD Lisa, Oyong; Farhan, Djuni; Dahlan, Ahmad; Hertato, Roni; Azizi, Bagus Salam
JRAK Vol 17 No 1 (2025): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.21080

Abstract

Financial statement fraud is a highly risky practice in financial reporting. This research aims at investigating the effect of the fraud diamond (Pressure, Opportunity, Rationalization, and Capability) on the probability of financial statement fraud. The sample consisted of 132 cooperatives over three years (2022–2024). The data analysis technique used logistic regression. The findings showed that pressure was a significant factor driving fraud, arising from various financial obligations that had to be met. Opportunity also influenced the occurrence of financial statement fraud, as a weak internal control system created opportunities for manipulation. Rationalization played a role in enabling fraud, as individuals justified their actions through various rationalizations. Additionally, capability increased the potential for fraud, as individuals with specialized knowledge and skills were more likely to commit fraudulent activities. These findings emphasize the importance of strengthening internal controls and addressing financial pressures to mitigate the risk of financial statement fraud.
Co-Authors A Halim Abdul Halim Abdul Halim Afifah, Hasna Nur Agus Suprayoga Ahmad Dahlan Anie Herawati Ardhia, Olivia Maharani Azizi, Bagus Salam Bambang Hermanto Dewi, Tutik Ning Rahayu Surya Dolok Saribu, Alfriado Leonard Noprian Dwi Hariyani Dwi Orbaningsih Dyah Sawitri Ernani Hadiyati Farida, Siti Juni Fx. Bhakti Hendrakusuma Gunadi Gunadi Gunadi Hariyani, Dwi Hertato, Roni Indrasmono, Malikoes Arisnadi Ismail Saleh Karuniawati, Santi Dwi Juli Muhardi Muhardi Mustiadi, Mustiadi NANANG HERMANTO Nasir, M. Jamal Abdul Oyong Lisa Pratamasari, Frinta Puji Agus Kurniawan Puji Agus Kurniawan Putra, Vandy Faizal Rachmat Surya Hadi H.N - Rosidi Rosidi Sudarwis Sudrajad, Eka Yudha Sugeng Mulyono Sumarni Sumarni Sumarni Sumarni Tatas Ridho Nugroho Umi Muawanah Umi Mu’awanah Warna, Hindalah YOSAR HARITSAR Yusuf, Rr. Nurul Zulaekha