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All Journal Jurnal Konseling dan Pendidikan Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis Management and Economics Journal (MEC-J) Pendas : Jurnah Ilmiah Pendidikan Dasar PRIVE: Jurnal Riset Akuntansi dan Keuangan Media Mahardhika SOSIO EDUKASI Jurnal Studi Masyarakat dan Pendidikan Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Ekonomi dan Manajemen Akurasi : Jurnal Studi Akuntansi dan Keuangan JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Riset Akuntansi Kontemporer Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Ar-Ribhu: Jurnal Manajemen dan Keuangan Syariah Journal of Innovation Research and Knowledge Jurnal Magister Akuntansi Trisakti Jurnal Akuntansi Trisakti International Journal of Economics and Management Research INJURITY: Journal of Interdisciplinary Studies Enrichment: Journal of Multidisciplinary Research and Development IIJSE Asian Journal of Management, Entrepreneurship and Social Science Ulil Albab International Journal of Economics and Management Research
Djuni Farhan
Universitas Gajayana Malang
Religion Arts Humanities Computer Science & IT 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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Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan pada Perguruan Tinggi Negeri di Jawa Timur Pratamasari, Frinta; Muawanah, Umi; Farhan, Djuni
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 3 (2025): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i3.4097

Abstract

Purpose: The aim of this research is to find out whether human resource competence, internal control systems and good university governance have a direct or indirect effect on the quality of state universities' financial reports. Methodology/approach: The research uses a quantitative approach, with data collection methods using questionnaires. The research sample was 255 leaders, internal supervisory units, managers and preparers of PTN financial reports in the UAPPA/B Unit in the Java Region. Path analysis was used as an analytical tool in this research, with SEM-PLS. Results/findings: Human resource competency, internal control system and good university governance has a positive and significant effect on the quality of financial reports. Human resource competency and internal control system has a positive and significant effect on good university governance. Human resource competency, internal control system has a positive and significant effect on the quality of financial reports through good university governance. Limitations: This study is limited by measuring the quality of financial reports from the perspective of human resource competency, internal control system and good university governance. While there are several other variables that can affect the quality of financial reports, such as the quality of information technology, because currently financial reports are done based on applications. Contribution: This finding is expected to increase the understanding that quality financial reports are produced by competent human resources in accounting, the organization has good internal control and the organization implements good university governance appropriately. Furthermore, this study contributes to the literature by showing the importance of financial report quality to maintain the image of the organization. Novelty: This study addresses the gap in previous research, that the competence of human resources for managing current financial reports must be complemented by an understanding of the use of applications that have been determined by the ministry.
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.
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.
The Effect of Musharakah and Murabaha Financing on Profitability with Non-Performing Financing as a Moderating Variable (in Sharia Business Units Registered with the Financial Services Authority) Awin Rahma Zulvia; Oyong Lisa; Djuni Farhan
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5859

Abstract

This study aims to analyze the effect of Musharakah and murabahah financing on profitability in Islamic business units, as well as to examine the impact of Non-Performing Financing (NPF) on profitability. Additionally, this research assesses whether NPF can moderate the effect of Musharakah and murabahah financing on profitability. Thus, the study is expected to provide comprehensive insights into the relationship between types of Islamic financing, financing quality, and financial performance of Islamic business units. The research method used is a quantitative approach with eight Islamic business units selected using purposive sampling between 2020 and 2023. The data were analyzed using Moderated Regression Analysis to test the hypotheses proposed in the study. The results indicate that Musharakah financing has a negative and significant effect on profitability, with a coefficient of -3.562 and a probability value of 0.001. This suggests that higher Musharakah financing is associated with decreased financial performance of Islamic banks. Conversely, murabahah financing has a positive and significant effect on profitability, with a coefficient of 4.593 and a probability value of 0.000, meaning that higher murabahah financing is associated with improved financial performance. NPF is not able to moderate the effect of Musharakah on profitability, with a coefficient of -2.667 and a probability value of 0.013, but it is able to moderate the effect of murabahah on profitability, with a coefficient of 8.981 and a probability value of 0.000. These results are consistent with several previous studies that support these findings.
Digital Literacy and Technological Resources on MSME Performance Through Their Adaptation Ismail Saleh; Umi Mu’awanah; Djuni Farhan; Fx. Bhakti Hendrakusuma
Interdiciplinary Journal and Hummanity (INJURITY) Vol. 4 No. 12 (2025): Injurity: Interdiciplinary Journal and Humanity
Publisher : Pusat Publikasi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58631/injurity.v4i12.1509

Abstract

This study aims to test and analyze: 1) the influence of digital literacy on MSME adaptation, 2) the influence of technology resources on MSME adaptation, 3) the influence of digital literacy on MSME performance, 4) the influence of technology resources on MSME performance, 5) the influence of MSME adaptation on MSME performance, 6) the influence of digital literacy on MSME performance through MSME adaptation, 7) the influence of technology resources on MSME performance through MSME adaptation. This research was conducted in Mojokerto Regency in 2024, with a sample of 125 MSMEs. Data related to research variables were collected with a google form, then analyzed using Smart PLS software. The results prove that: 1) digital literacy has a significant positive effect on MSME adaptation, 2) technological resources have a significant positive effect on MSME adaptation, 3) digital literacy has a significant positive effect on MSME performance, 4) technological resources have a significant positive effect on MSME performance, 5) MSME adaptation has a significant positive effect on MSME performance, 6) digital literacy has a significant positive effect on MSME performance through adaptation MSMEs, 7) technological resources have a significant positive effect on the performance of MSMEs through MSME adaptation.
DETERMINANTS OF THE EFFECTIVENESS OF REGIONAL FINANCIAL MANAGEMENT WITH INFORMATION TECHNOLOGY AS A MODERATING VARIABLE WINAR SEKAR ARUM; Dwi Orbaningsih; Djuni Farhan
Jurnal Magister Akuntansi Trisakti Vol. 13 No. 1 (2026): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v13i1.26340

Abstract

This study aims to examine the effect of communication (X₁), resources (X₂), disposition (X₃), and bureaucratic structure (X₄) on the effectiveness of regional financial management (Y), as well as to test the moderating role of information technology (Z). This study employs a quantitative approach using a survey method. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS version 25. The results indicate that disposition and bureaucratic structure have a positive and significant effect on the effectiveness of regional financial management, while communication and resources do not show a significant effect. Furthermore, information technology is found to moderate only the relationship between bureaucratic structure and financial management effectiveness, indicating its role in strengthening structural governance mechanisms. However, information technology does not moderate the effects of communication, resources, or disposition. These findings highlight that the effectiveness of regional financial management is primarily determined by the behavioral and structural aspects of the organization. Theoretically, this study contributes to the development of public sector governance by emphasizing the interaction between organizational structure and technological support. Practically, the results suggest that optimizing bureaucratic structures supported by information technology can enhance financial management effectiveness.
HUBUNGAN LINGKUNGAN KERJA, KREATIVITAS DAN KINERJA KARYAWAN SERTA PERAN MODERASI KARAKTERISTIK INDIVIDU (STUDI PADA KSU GANGGA MULYA JEMBRANA) I Wayan Guntur Mahardika; M. Jamal Abdul Nasri; Djuni Farhan
Journal of Innovation Research and Knowledge Vol. 5 No. 11 (2026): April 2026
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of the work environment on employee performance, with creativity as a mediating variable and individual characteristics as a moderating variable at KSU Gangga Mulia, Jembrana. The research method used is quantitative with an explanatory design. The research population involved all 38 employees of KSU Gangga Mulia, utilizing a saturated sampling (census) technique. Data were collected through questionnaires and analyzed using Structural Equation Modeling based on Partial Least Square (SEM-PLS) via SmartPLS software. The results showed that: (1) Work environment does not have a direct significant effect on employee performance; (2) Work environment has a significant effect on creativity; (3) Creativity has a significant effect on performance; (4) Individual characteristics have a significant effect on performance; (5) Creativity acts as a full mediator in the relationship between work environment and performance; (6) Individual characteristics do not moderate the relationship between work environment and performance; (7) Individual characteristics significantly moderate (strengthen) the influence of work environment on creativity; and (8) Individual characteristics significantly moderate (strengthen) the influence of creativity on performance. These findings emphasize that internal factors such as creativity and personal character are the primary keys to converting work environment conditions into tangible performance achievements.
Co-Authors Abdul Halim Abdul Halim Abdul Halim Agus Suprayoga Ahmad Dahlan Anie Herawati Ardhia, Olivia Maharani Awin Rahma Zulvia Bagus Salam Azizi Dolok Saribu, Alfriado Leonard Noprian Dwi Hariyani Dwi Orbaningsih Dyah Sawitri Ernani Hadiyati Fx. Bhakti Hendrakusuma Gunadi Hariyani, Dwi Hasna Nur Afifah I Wayan Guntur Mahardika Indrasmono, Malikoes Arisnadi Ismail Saleh Jauhari Jauhari Karuniawati, Santi Dwi Juli M. Jamal Abdul Nasir M. Jamal Abdul Nasri Martaleni - Muhardi Muhardi Mustiadi, Mustiadi NANANG HERMANTO Oyong Lisa Pratamasari, Frinta Puji Agus Kurniawan Puji Agus Kurniawan Rachmat Surya Hadi H.N - Roni Hertato Rosidi Rosidi Rosidi rosidi Siti Juni Farida Sudarwis Sudrajad, Eka Yudha Sugeng Mulyono Sugiono Sugiono Sumarni Sumarni Sumarni Sumarni Tatas Ridho Nugroho Tutik Ning Rahayu Surya Dewi Umi Muawanah Umi Mu’awanah Warna, Hindalah WINAR SEKAR ARUM Yunita Wibawani Yusuf, Rr. Nurul Zulaekha