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All Journal Jurnal Manajemen dan Organisasi Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Asia Pacific Fraud Journal Cyber Security dan Forensik Digital (CSFD) Apssai Accounting Review (ApAR) International Business and Accounting Research Journal
Moh. Riskiyadi
Program Studi Magister Akuntansi, Universitas Trunojoyo Madura
Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Social Sciences

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DETECTION OF FRAUD INDICATIONS IN FINANCIAL STATEMENTS USING FINANCIAL SHENANIGANS Eklamsia Sakti; Tarjo Tarjo; Prasetyono Prasetyono; Moh. Riskiyadi
Asia Pacific Fraud Journal Vol 5, No 2: Volume 5, No. 2nd Edition (July-December 2020)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v5i2.170

Abstract

This study aims to empirically test the detection of indications of financial statement fraud based on financial shenanigans. Financial shenanigans are proxied by the growth in days' sales outstanding, cash flow from operating divided by net income, and accounts receivable divided by sales. Indication of financial statement fraud is proxied by the F-Score model. This research was conducted at oil and gas companies in Indonesia and Malaysia. Hypothesis testing used multiple linear regression analysis. The test was carried out in three steps, namely testing on Indonesia and Malaysia, Indonesia, and Malaysia. The results of this study found evidence that the growth of the days' sales outstanding is significant to the indication of financial statement fraud in Malaysia. Another result is that the growth in a collection period, cash flow from operating divided by net income, and accounts receivable divided by sales is not significant if tested separately for Indonesia and Malaysia and Indonesia.
Cybercrime dan Cybersecurity pada Fintech: Sebuah Tinjauan Pustaka Sistematis Moh Riskiyadi; Alexander Anggono; Tarjo
Jurnal Manajemen dan Organisasi Vol. 12 No. 3 (2021): Jurnal Manajemen dan Organisasi
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jmo.v12i3.33528

Abstract

This study is intended to determine the cybercrime challenges faced by the fintech industry as well as anticipatory actions in the form of cybersecurity to overcome these challenges. This study employs a systematic literature review method from various articles discussing cybercrime and cybersecurity in fintech that were published in reputable online databases. The findings indicate that cybercrime problems in fintech consist of cybercrime regulations that are not strict, data and information theft, and intellectual property theft in which impacting on the reputation of fintech. Cybersecurity as an attempt to tackle cybercrime in fintech can be performed through proactive action, strengthening regulations, and establishing a reliable cybersecurity framework or procedure. The implications of this research are as an additional reference for academics, practitioners, regulators, and fintech actors related to the fast pace development of cybercrime and cybersecurity in fintech. The limitation of this study is that it only provides an overview and elaborate the results of prior studies instead of provide a further analysis of the relationship between the articles discussed. Recommendations for further research are to increase the scope of the articles studied or apply other literature review methods or conduct empirical research to confirm the results of this study.
Revealing The Socio-Cultural Perspective Of Madurese Community On Tax Avoidance In Government Agencies Moh Riskiyadi
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (326.317 KB) | DOI: 10.22219/jrak.v11i3.15841

Abstract

The purpose of this study was to obtain an overview of tax avoidance in government agencies based on the socio-cultural habits of the community. This study uses a qualitative realist ethnographic method to reveal an overview of tax avoidance in government agencies in Madura with the supplier and treasurer informants. The results obtained indicate that tax avoidance in government agencies is influenced by the cultural habit of repaying the kindness of others with kindness in kind. The habit of not being indebted for the kindness of others becomes a factor of pressure as well as a justification for tax avoidance by splitting proof of expenditure. The opportunity factor that the treasurer has as a central figure in financial management, supported by the provision of split proof of expenditure by suppliers, is a driving factor for tax avoidance in government agencies. The implication of this research is to provide an overview of the causes and modes of tax avoidance in government agencies, so that appropriate tax regulations and supervision can be formed to minimize the occurrence of tax avoidance.
Uncovering Tax Avoidance at Government Agencies: A Phenomenological Research Moh Riskiyadi; Tarjo Tarjo; Alexander Anggono
Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 1 (2022)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2022.v17.i01.p02

Abstract

Interpreting tax avoidance as tax fraud is a very interesting discussion because it depends on the point of view of how to react. This research aims to reveal the essence of tax avoidance on financial management in a government agency. This research used a qualitative method with a transcendental phenomenological approach in a government agency of a district in the Madura region with informants from the parties involved in financial management and supplier partners, and data collection was carried out by interview, observation, and documentation. The research findings reveal the essence of financial management compulsion to do tax evasion compared to committing fraud on state or regional finances managed by a government agency. It is hoped that this research will be able to provide a different perspective regarding the dilemma in financial management in government agencies so that regulations and policies on state or regional financial management can be addressed. Keywords: fraud, tax avoidance, tax evasion, government agencies
Socio-Cultural Perspectives in Tax Avoidance at Government Agencies Tarjo Tarjo; Moh. Riskiyadi; Zuraidah Mohd Sanusi
International Business and Accounting Research Journal Vol 5, No 2 (2021): July 2021
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (157.287 KB) | DOI: 10.35474/ibarj.v5i2.200

Abstract

This study aimed to obtain an overview of tax avoidance in government agencies based on the socio-cultural habits of the community. This study uses a qualitative realist ethnographic method to reveal an overview of tax avoidance in government agencies in Madura with the supplier and treasurer informants. The results obtained indicate that tax avoidance in government agencies is influenced by the cultural habit of repaying the kindness of others with kindness in kind. The habit of not being indebted for the kindness of others becomes a factor of pressure and a justification for tax avoidance by splitting proof of expenditure. The opportunity factor that the treasurer has as a central figure in financial management, supported by the provision of split proof of expenditure by suppliers, is a driving factor for tax avoidance in government agencies. The implication of this research is to provide an overview of the causes and modes of tax avoidance in government agencies, so that appropriate tax regulations and supervision can be formed to minimize the occurrence of tax avoidance.
INVESTIGASI FORENSIK TERHADAP BUKTI DIGITAL DALAM MENGUNGKAP CYBERCRIME Moh Riskiyadi
Cyber Security dan Forensik Digital Vol. 3 No. 2 (2020): Edisi November 2020
Publisher : Fakultas Sains dan Teknologi UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/csecurity.2020.3.2.2144

Abstract

Teknologi yang berkembang pesat sejalan dengan tindakan cybercrime yang meningkat drastis, sehingga teknik dan modus baru cybercrime sulit untuk dideteksi dan dipecahkan oleh para investigator forensik digital. Tujuan dari penelitian ini adalah memberikan referensi terkait dengan kehandalan tools digital forensic dalam mengungkap cybercrime agar diperoleh bukti digital yang berintegritas, handal dan legal dalam proses ligitasi. Penelitian ini menggunakan metode static forensic dengan framework dari National Institute of Justice (NIJ) dengan skenario kasus cybercrime berupa carding dengan bukti elektronik flash disk menggunakan tools digital forensic FTK Imager dan Autospy. Hasil penelitian ini menunjukkan penggunaan FTK Imager dan Autospy mampu mengakuisisi dan menganalisis file yang dihapus permanen maupun file yang tersimpan sebelum flash disk diformat ulang. Sedangkan penghapusan permanen dan penggunaan password pada flash disk dengan tools BitLocker Drive Encryption, kedua tools tersebut tidak dapat mengakuisisi dan menganalisis file yang dihapus permanen ataupun diformat ulang. Batasan penelitian ini termuat pada penentuan metode static forensic dengan framework dari National Institute of Justice (NIJ) serta penentuan objek bukti elektronik flash disk dan tools FTK Imager dan Autospy. Untuk menunjang hasil penelitian ini diperlukan penelitian lanjutan tentang metode atau tools digital forensic lain yang lebih handal, sehingga pengungkapan bukti digital atas tindakan cybercrime serupa dapat diselesaikan. Penelitian ini benar dilakukan oleh peneliti dengan pengembangan literatur dan penelitian terdahulu sebagai desain penelitian.Kata kunci: cybercrime, tools digital forensic, static forensic, flash disk, bukti digital.
Phenomenological Study in Revealing Village Fund Fraud Riskiyadi, Moh.
APSSAI ACCOUNTING REVIEW Vol 5 No 1 (2025): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v5i1.122

Abstract

Research aims: This study aims to reveal the essence of village fund fraud committed against the village and its officials. Design/Methodology/Approach: This study uses an existential phenomenology approach to reveal the essence of village fund fraud in Nemor Village. Research findings: The study's results indicate that village fund fraud is seen from the village development planning meeting (Musrenbangdes) only ceremonial, the village secretary and treasurer are merely symbols, the BPD is controlled by the village head and community participation is tightly closed. The motivations behind village fund fraud are greed, opportunity, need, and disclosure. Theoretical contribution/Originality: This study examines village fund fraud differently. Revealing the essence underlying the occurrence of village fund fraud Practitioner/Policy implication: Factors causing village fund fraud must be signs for stakeholders to mitigate village fund fraud.
Co-Authors Alexander Anggono Prasetyono Prasetyono Sakti, Eklamsia Tarjo Tarjo Tarjo Tarjo Zuraidah Mohd Sanusi