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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 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 IIJSE Ulil Albab
Djuni Farhan
Universitas Gajayana Malang
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Pengaruh Karakteristik Pekerjaan, Promosi Jabatan dan Komunikasi terhadap Kepuasan Kerja Pegawai di Bagian Umum Sekretariat Daerah Kabupaten Probolinggo Anie Herawati; Dwi Orbaningsih; Djuni Farhan
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 1 No. 10: September 2022
Publisher : CV. Ulil Albab Corp

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

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis karakteristik pekerjaan, promosi jabatan dan komunikasi secara simultan berpengaruh terhadap kepuasan kerja pegawai di Bagian Umum Sekretariat Daerah Kabupaten Probolinggo, untuk mengetahui dan menganalisis karakteristik pekerjaan, promosi jabatan dan komunikasi secara parsial berpengaruh terhadap kepuasan kerja pegawai di Bagian Umum Sekretariat Daerah Kabupaten Probolinggo, untuk menentukan variabel yang berpengaruh dominan terhadap kepuasan kerja pegawai di Bagian Umum Sekretariat Daerah Kabupaten Probolinggo. Penelitian ini merupakan penelitian kuantitatif. Sampel yang digunakan berjumlah 97 orang responden pada periode 10 hari kerja mulai 9 Juni 2022 sampai dengan 22 Juni 2022 di Bagian Umum Sekretariat Daerah Kabupaten Probolinggo yang diambil secara random sampling. Hasil penelitian menunjukkan bahwa secara simultan karakteristik pekerjaan, promosi jabatan dan komunikasi berpengaruh signifikan terhadap kepuasan kerja, karakteristik tidak berpengaruh signifikan terhadap kepuasan kerja, promosi jabatan tidak berpengaruh signifikan terhadap kepuasan kerja, komunikasi berpengaruh signifikan terhadap kepuasan kerja, komunikasi berpengaruh dominan terhadap kepuasan kerja.
THE EFFECT OF INVENTORY INTENSITY, FIXED ASSET INTENSITY, POLITICAL CONNECTION AND REAL EARNINGS MANAGEMENT ON TAX AVOIDANCE WITH AUDIT COMMITTEE AS ​​A MODERATING Dolok Saribu, Alfriado Leonard Noprian; Umi Muawanah; Djuni Farhan
Jurnal Akuntansi Trisakti Vol. 12 No. 1 (2025): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v12i1.21441

Abstract

This study aims to analyze the effect of inventory intensity, fixed asset intensity, political connections and real earnings management on tax avoidance with the audit committee as a moderating variable. This type of research is a causal associative research with a moderated regression analysis technique. The population is all mining sector companies as many as 42 companies listed on the Indonesia Stock Exchange with a sample of 27 mining sector companies with a total of 135 company financial data with panel data type. The data analysis method uses moderated linear regression (MRA). The results of the study indicate that inventory intensity has a significant positive effect on tax avoidance, fixed asset intensity does not affect tax avoidance, political connections have a significant positive effect on tax avoidance, real earnings management does not affect tax avoidance, the audit committee strengthens the effect of inventory intensity on tax avoidance, the audit committee cannot moderate the effect of fixed asset intensity on tax avoidance, the audit committee weakens the effect of political connections on tax avoidance and the audit committee cannot moderate the effect of real earnings management on tax avoidance. The results of this study can be a source of decision making for companies related to factors that can cause tax avoidance and as a source of knowledge for management to avoid tax avoidance by analyzing the variables of intensity, fixed assets, political connections and real earnings management and the audit committee as a moderating variable that can minimize tax avoidance.  
The analysis of game theory in ethical decision-making Djuni Farhan
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.
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.
Co-Authors A Halim Abdul Halim Abdul Halim Agus Suprayoga Anie Herawati Ardhia, Olivia Maharani Dolok Saribu, Alfriado Leonard Noprian Dwi Hariyani Dwi Orbaningsih Dyah Sawitri Ernani Hadiyati Gunadi Hariyani, Dwi Indrasmono, Malikoes Arisnadi Karuniawati, Santi Dwi Juli Muhardi Muhardi Mustiadi Mustiadi NANANG HERMANTO Oyong Lisa Pratamasari, Frinta Puji Agus Kurniawan Rachmat Surya Hadi H.N - Rosidi Rosidi Sudarwis Sudrajad, Eka Yudha Sugeng Mulyono Sumarni Sumarni Sumarni Sumarni Sumarni Sumarni Tatas Ridho Nugroho Umi Muawanah Warna, Hindalah Yusuf, Rr. Nurul Zulaekha Zulvia, Awin Rahma