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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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ANALISIS PENGARUH PENGGUNAAN APLIKASI SIMGAJI WEB TASPEN TERHADAP PENGURANGAN KESALAHAN PEMBAYARAN TUNJANGAN KELUARGA ASN DENGAN KEDISIPLINAN SEBAGAI VARIABEL MEDIASI Yunita Wibawani; Martaleni; Djuni Farhan
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.46402

Abstract

This study aims to analyze the effect of the use of the SIMGAJI Web Taspen application on reducing errors in family allowance payments for Civil Servants (ASN), with discipline as a mediating variable. The background of this research is based on the continued occurrence of payment errors despite the implementation of a digital payroll system in the Government of Probolinggo Regency.This research employs a quantitative approach using a survey method involving 54 payroll treasurers from Regional Apparatus Organizations (OPD). Data analysis was conducted using Structural Equation Modeling based on Partial Least Square (SEM-PLS) to examine the relationships between variables.The results show that the use of the SIMGAJI Web Taspen application has a positive and significant effect on reducing errors in family allowance payments. In addition, the use of the application also positively influences the level of ASN discipline. ASN discipline is proven to have a significant effect on reducing payment errors and also acts as a mediating variable in the relationship between application usage and the reduction of payment errors. The R² values of 0.49 for discipline and 0.587 for the reduction of payment errors are both categorized as moderate, indicating that the model has sufficient explanatory power for the relationships among variables.These findings indicate that the success of information system implementation is not only determined by technology but also by user behavior, particularly discipline in data management. Therefore, improving the quality of application usage should be accompanied by strengthening ASN discipline to minimize payment errors and enhance payroll accuracy.
Work Motivation as a Mediator of Career Development and Competency for Employee Performance at the Mojokerto City Regional Secretariat Office Tutik Ning Rahayu Surya Dewi; M. Jamal Abdul Nasir; Djuni Farhan
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.
Construction of Ethical Decision Making Model of Tax Consultants in Malang Djuni Farhan
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 Hasna Nur Afifah; Rosidi rosidi; Djuni Farhan
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
FRAUD DIAMOND DETERMINANTS OF POTENTIAL FINANCIAL REPORTING FRAUD Oyong Lisa; Djuni Farhan; Ahmad Dahlan; Roni Hertato; Bagus Salam Azizi
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.
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 Siti Juni Farida; M. Jamal Abdul Nasir; Djuni Farhan
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

High-quality human resources are linked to the performance whether individual or group-based of employees within an organization. Human resource quality is closely tied to performance. This study aims to analyze the influence of employee competence, democratic leadership style, and work motivation on employee performance. Employing an explanatory research approach, the study was conducted at the Regional Secretariat Office of Mojokerto City between April and August 2023. The population consisted of 108 civil servants at the office, and a census sampling technique was used to include the entire population (108 individuals) in the sample. Primary data regarding the research variables were obtained by administering questionnaires directly to the respondents. Once collected, the data were analyzed using WarpPLS 8, following preliminary validity and reliability testing. The results demonstrate that employee competence has a significant positive effect on work motivation; democratic leadership style has a significant positive effect on work motivation; employee competence has a significant positive effect on employee performance; democratic leadership style has a significant positive effect on employee performance; and work motivation has a significant positive effect on employee performance. However, work motivation did not enhance the influence of employee competence and democratic leadership style on employee performance. To improve employee performance, the Regional Secretariat Office of Mojokerto City is advised to focus on the influencing variables: work motivation, employee competence, and democratic leadership style
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