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All Journal Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Abdimas Dinamika Pendidikan Jurnal Pendidikan Ilmu Sosial Accounting Analysis Journal Economic Education Analysis Journal LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) AFEBI Islamic Finance and Economic Review Jurnal Pengabdian Al-Ikhlas ACCOUNTHIK : Journal of Accounting and Finance JASF (Journal of Accounting and Strategic Finance) Community Empowerment Journal of Applied Data Sciences Share: Jurnal Ekonomi dan Keuangan Islam JAKA (Jurnal Akuntansi, Keuangan dan Auditing) SENTRI: Jurnal Riset Ilmiah Bookchapter Ekonomi Universitas Negeri Semarang Jurnal Abdimas Indonesia Neraca Manajemen, Akuntansi, dan Ekonomi

- FACHRURROZIE

Universitas Negeri Semarang

Author-ID : 262480

Religion Aerospace Engineering Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Lingkungan Teman Sebaya dan Perencanaan Karir terhadap Minat Melanjutkan Pendidikan dengan Motivasi Belajar sebagai Variabel Mediasi Sya'diyah, Nurhalimatusy; Fachrurrozie, Fachrurrozie
Economic Education Analysis Journal Vol 9 No 2 (2020): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v9i2.39468

Tujuan penelitian ini adalah untuk mengetahui pengaruh lingkungan teman sebaya dan perencanan karir terhadap minat melanjutkan pendidikan ke perguruan tinggi pada siswa kelas XII jurusan akuntansi SMK Negeri 1 Slawi dengan motivasi belajar sebagai variabel mediasi tahun 2017/2018. Populasi dalam penelitian ini adalah seluruh siswa kelas XII jurusan akuntansi sebanyak 125 siswa. Metode pengambilan sampel yang digunakan adalah sampel jenuh sejumlah 125 siswa. Metode pengumpulan data menggunakan kuesioner. Metode analisis data yang digunakan adalah analisis deskriptif, analisis jalur, dan uji sobel. Hasil penelitian menunjukkan adanya pengaruh positif dan signifikan lingkungan teman sebaya terhadap motivasi belajar sebesar (38,3%) dan perencanaan karir tehadap motivasi belajar sebesar (41,6%). Pada motivasi belajar berpengaruh terhadap minat melanjutkan pendidikan sebesar (25,8%), perencanaan karir terhadap minat melanjutkan pendidikan sebesar (78%). Lingkungan teman sebaya berpengaruh negatif dan signifikan terhadap minat melanjutkan sebesar (-33,8%). Hasil penelitian juga menunjukkan bahwa motivasi belajar dapat memediasi pengaruh lingkungan teman sebaya dan perencanaan karir terhadap minat melanjutkan pendidikan ke perguruan tinggi dengan taraf signifikansi sebesar (0,044) dan (0,025). Simpulan penelitian ini adalah lingkungan teman sebaya dan perencanaan karir berpengaruh positif dan signifikan terhadap minat melanjutkan pendidikan ke perguruan tinggi melalui motivasi belajar.

Penguatan umkm Melalui Pemanfaatan Media Sosial untuk Meningkatkan Jangkauan Pemasaran di Kecamatan Toroh purwodadi Oktarina, Nina; Widodo, Joko; Fachrurrozie, Fachrurrozie
Jurnal Abdimas Vol 23, No 2 (2019): December 2019
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/abdimas.v23i2.17952

Kegiatan pengabdian kepada masyarakat yang dilaksanakan oleh Tim Pengabdian Kepada Masyarakat di Kecamatan Toroh Purwodadi bertujuan untuk memberikan pengetahuan tentang pemanfaatan media sosial sebagai media pemasaran dan memberikan keterampilan kepada pemilik UMKM dalam memanfaatkan media sosial dalam rangka meningkatkan jangkauan pemasaran. Manfaat langsung dari kegiatan pengabdian kepada masyarakat ini ialah Â sebagai tambahan pengetahuan, keterampilan dan pengalaman kepada pemilik UMKM terkait dengan pemanfaatan media sosial untuk meningkatkan jangkauan pemasaran.Â Manfaat turunan yang diharapkan adalah dengan pemanfaatan media sosial sebagai media pemasaran dapat meningkatkan penghasilan pemilik UMKM dan pada akhirnya dapat mensejahterakan masyarakat di Kecamatan TorohÂ Purwodadi. Kegiatan pengabdian kepada masyarakat ini dilaksanakan dalam bentuk pelatihan dengan pemberian materi dan praktik pemanfaatan media sosial sebagai media pemasaran. Khalayak sasaran dari kegiatan pengabdian kepada masyarakat ini adalahÂ pemilik UMKM di Kecamatan Toroh berjumlah 20 orang. Metode kegiatan yang digunakan dalam pengabdian kepada masyarakat ini adalah metode ceramah, tanya jawab, diskusi dan praktik. Evaluasi kegiatan yang digunakan dalam pengabdian masyarakat ini adalah aspek pengetahuan dan keterampilan.

The Effect of the Board of Commissioners, Audit Committee, Company Size on Tax Avoidance with Leverage as an Intervening Variable Pamungkas, Fuad Jaka; Fachrurrozie, Fachrurrozie
Accounting Analysis Journal Vol 10 No 3 (2021): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i3.51438

The purpose of this study was to analyze the effect of the board of commissioners, audit committee, company size on tax avoidance with the intervening variable in the form of leverage. The population of this research is 48 properties and real estate listed on the IDX in 2015-2018. The sample selection is done using the purposive sampling method and produces 60 units of analysis. The method used to analyze the data is descriptive statistics and path analysis with the IBM SPSS 21 software. This study shows the results between the board of commissioners, the audit committee, leverage has a significant positive effect on tax avoidance. Company size does not affect tax avoidance. The board of commissioners and company size have no effect on leverage. The audit committee has a significant negative effect on leverage. Leverage succeeded in intervening in the influence of the audit committee but failed to intervene in the effect of the board of commissioners and company size on tax avoidance. This study concludes that companies with boards of commissioners and audit committees tend to increase the efficiency of their tax burden. The audit committee uses leverage to increase the efficiency of the tax burden. This research is able to strengthen and develop from existing research related to tax avoidance. Keywords: Board of Commissioners; Audit Committee; Company Size; Leverage; Tax Avoidance

The determinant of the financial fraud of the village fund management Fachrurrozie Fachrurrozie; Agus Wahyudin; Ahmad Nurkhin; Hasan Mukhibad; Kardiyem Kardiyem; Fadhilah Mahanani Saputri
Jurnal Keuangan dan Perbankan Vol 24, No 1 (2020): January 2020
Publisher : University of Merdeka Malang

We examine the relationship between compensation, morality, organizational ethical culture, and financial fraud. The respondents were fifty-two village officials in Weru Subdistrict, Central Java Sukoharjo District who were directly responsible for managing village funds. They were selected using a purposive sampling method. Data was collected by means of the questionnaire was distributed and then, the data were analyzed using Path analysis with WarpPLS software. We found that morality had a positive and significant effect on compensation and organizational ethical culture, as well as a negative and significant effect on financial fraud. Organizational ethical culture proved to have a negative and significant effect on financial fraud. Compensation does not have a significant effect on the ethical culture of the organization and financial fraud. The other result shows that the organizational ethical culture had proven to be a mediator of the relationship between morality and financial fraud. Meanwhile, there is no proven significant relationship between the suitability of compensation for financial fraud through the ethical culture of the organization. Also, the study confirmed that the morality and ethical culture of the organization are factors that can reduce the occurrence of financial fraud. Hence, the village government is expected to have better organizational morality and ethical culture.JEL Classification: G28, H83, M41 How to Cite: Fachrurrozie, Wahyudin, A., Nurkhin, A., Mukhibad, H., Kardiyem, Saputri,F. M. (2020). The determinant of the financial fraud of the village fund management. Jurnal Keuangan dan Perbankan, 24(1), 95-105.DOI: https://doi.org/10.26905/jkdp.v24i1.3576

Profitability in Moderating the Effects of Business Risk, Company Growth and Company Size on Debt Policy Anisa Nurfitriana; Fachrurrozie Fachrurrozie
Journal of Accounting and Strategic Finance Vol 1 No 2 (2018): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v1i02.18

The purpose of this research is to analyze the influence of business risk, corporate growth, and firm size on debt policy with profitability as moderating in manufacturing subsector industries of consumption goods listed in Indonesia Stock Exchange (IDX) in 2012-2016. The population of the research was manufacturing subsector industries of consumption goods listed in Indonesia Stock Exchange (IDX) in 2012-2016. The sample was 21 manufacturing subsector industries of consumption goods with some characteristics of sample selection using purposive sampling method. Hypothesis analysis method used in this research is a Moderated Regression Analysis (MRA). The result of the study showed that business risk, corporate growth, and firm size did not influence debt policy. Profitability can strengthen business risk to debt policy. Profitability can strengthen corporate growth to debt policy. Profitability fails to moderate firm size to debt policy. The conclusion of the research is two of six hypotheses accepted, and these are Profitability can weaken business risk to debt policy. Profitability can strengthen corporate growth to debt policy.

ANALISIS KENDALA DAN PERCEPATAN PENYELESAIAN STUDI MAHASISWA JURUSAN AKUNTANSI Fachrurrozie Fachrurrozie; Kiswanto Kiswanto; Asrori Asrori
Jurnal Pendidikan Ilmu Sosial Vol 28, No 1 (2018): JURNAL PENDIDIKAN ILMU SOSIAL
Publisher : Department of Accounting Education, Faculty of Teacher Training and Education Universitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.2317/jpis.v28i1.5396

ABSTRACT The unsuccessfulness of graduating on time is being a problem for many students in all universities. The diversity of the students’ characteristic in the learning process makes them have own strategy to complete their study. However, the key for graduating on time is not only about the students’ activeness in the lecture but also how the students’ capability in finishing their thesis as final project. Therefore, many factors (intern and extern) affect the time needed by students to complete their study.The research aimed to: (1) indentify the obstacles of graduating the study on time in the accounting department of economic faculty in Universitas Negeri Semarang (UNNES), Indonesia; (2) identify the commitment to fulfilling the requirements for graduate for whom that should have been finished; (3) analyze the obstacles factor from campus; (4) analyze the external that hamper the students to graduate; (5) Find out the students efforts to complete their study; (6) understand the students’ expectation to the department administrator for completing their study; and (7) determine the solution for students who have problems in order to graduate from the university. The survey approach was used with the students of accounting department of UNNES who late to complete their study as the source persons.

The Comparison of Islamic Governance Disclosure Practices in Indonesian Sharia Banks Ahmad Nurkhin; Agus Wahyudin; Fachrurrozie Fachrurrozie; Anna Kania Widiatami; Puji Novita Sari
AFEBI Islamic Finance and Economic Review Vol 4, No 02 (2019)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aifer.v4i02.437

Islamic banks in Indonesia (Bank Syariah Mandiri, BNI Syariah dan BRI Syariah) have merged in 2021 to become Bank Syariah Indonesai (BSI). This study aims to compare the practice of Islamic Governance Disclosure (IGD) of Idonesian Islamic banks before the merger period. A descriptive quantitative research approach was used in this research. The sampling method used was purposive sampling with the criteria of three Islamic banks that carried out a merger in 2021. Islamic banks which were the samples of this study were Bank Syariah Mandiri, BRI Syariah and BNI Syariah. The observation period is 5 years (2014-2018). The documentation method is used for data retrieval using the check list tool. Content analysis method is used to analyze the data that has been obtained. This method is used to determine the IGD index which consists of three main indices, namely the Sharia Supervisory Board (DPS) disclosure index, the DPS report disclosure index, and the zakat disclosure index. The results showed that the three Islamic banks had a fairly good IGD index for 3 years. Bank Syariah Mandiri and BNI Syariah show the highest and most consistent IGD index for five consecutive years compared to BRI Syariah. The IGD Index for Bank Syariah Mandiri and BNI Syariah are the same in 2015-2017. The IGD index of BRI Syariah has fluctuated over the past five years.

Analisis Pengaruh Dimensi Fraud Diamond Terhadap Perilaku Kecurangan Akademik Mahasiswa Pendidikan Akuntansi UNNES Ahmad Nurkhin; Fachrurrozie Fachrurrozie
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v1i1.2026

Perilaku kecurangan akademik mahasiswa merupakan fenomena yang sangat penting untuk dipahami faktor penyebabnya. Penelitian ini bertujuan untuk menganalisis pengaruh dimensi fraud diamond terhadap perilaku kecurangan akademik mahasiswa. Dimensi fraud diamond terdiri dari tekanan, kesempatan, rasionalisasi dan kemampuan. Penelitian ini menggunakan pendekatan penelitian kuantitatif dengan desain uji kausalitas. Sampel penelitian adalah mahasiswa Pendidikan Akuntansi FE UNNES angkatan 2016. Data penelitian dikumpulkan dengan menggunakan kuesioner. Metode analisis data menggunakan analisis deskriptif dan analisis regresi berganda. Hasil penelitian menunjukkan bahwa mahasiswa Pendidikan Akuntansi FE UNNES sering melakukan kecurangan akademik dalam bentuk kerjasama yang salah dalam menyelesaikan tugas kelompok. Hasil analisis regresi berganda menunjukkan hanya dua dimensi fraud diamond yang terbukti berpengaruh positif dan signifikan terhadap perilaku kecurangan akademik, yaitu tekanan dan rasionalisasi.Dimensi kesempatan tidak terbukti berpengaruh signifikan terhadap perilaku kecurangan akademik.Sementara dimensi kemampuan mempunyai pengaruh negatif dan signifikan terhadap perilaku kecurangan akademik.

PENINGKATAN KETERAMPILAN SANTRIPRENEUR MELALUI PELATIHAN OLAH LIMBAH KAYU MENJADI PRODUK YANG BERNILAI EKONOMIS Fachrurrozie Fachrurrozie; Agus Wahyudin; Widiyanto Widiyanto; Ahmad Nurkhin; Muhammad Feriady
JURNAL PENGABDIAN AL-IKHLAS UNIVERSITAS ISLAM KALIMANTAN MUHAMMAD ARSYAD AL BANJARY Vol 7, No 2 (2021): AL-IKHLAS JURNAL PENGABDIAN
Publisher : Universitas Islam kalimantan MAB

Keterampilan wirausaha santri adalah sangat penting untuk diasah dan ditingkatkan. Santripreneur adalah jawaban kalangan pondok pesantren untuk menjawab tantangan zaman industri 4.0. Pondok pesantren As Salafy Al Asror adalah pesantren yang memberikan perhatian lebih dalam pengembangan kewirausahaan santri. Santri diharapkan menjadi warga yang mandiri dan mampu menghasilkan produk-produk dari bahan apa pun, termasuk dari limbah kayu yang tersedia cukup melimpah. Melalui kegiatan pengabdian ini, tim dari FE UNNES akan memberikan tambahan keterampilan kepada santri prenenur. Kegiatan pengabdian telah dilaksanakan bersama mitra pengabdian (Pondok Pesantren As Salafy Al Asror) dan Direktorat Jenderal Industri Kecil, Menengah dan Aneka Kementerian Perindustrian yang mempunyai program sejenis untuk meningkatkan keterampilan wirausaha santri melalui dan pelatihan dan pendampingan olah limbah kayu. Kegiatan pertama telah dilaksanakan pada tanggal 30 Maret sampai dengan 2 April 2021 dengan narasumber utama dari Kementerian Perindustrian. Selama 4 hari, santri mendapatkan pelatihan bagaimana menghasilkan produk ekonomis dari bahan limbah kayu. Kementerian juga memberikan alat agar santri dapat menghasilkan produk terbaik dan berkelanjutan. Tim kementerian melakukan monev untuk mengetahui pemanfaatan oleh santri yang telah sesuai dengan yang diharapkan. Tim pengabdi memberikan pendampingan bagi tim Kementerian saat pelatihan dan monev yang telah dilakukan. Tim pengabdi juga telah menyelenggarakan kegiatan lanjutan pada tanggal 16 Oktober 2021 untuk menguatkan semangat dan motivasi santri dalam menghasilkan produk inovatif bernilai ekonomis dari bahan limbah kayu. Tim pengabdi berusaha untuk memberikan pendampingan teknis kepada santri untuk terus berkreasi dalam menghasilkan produk. Tim pengabdi bersama pengasuh pondok pesantren juga memberikan pemahaman kepada santri untuk mampu memasarkan produk yang telah dihasilkan. Pengalaman yang dimiliki dibagi kepada santri yang sangat antusias mengikuti kegiatan untuk tetap menjaga kualitas produk yang telah dihasilkan.

IbM BAGI SANTRI DI KECAMATAN GUNUNGPATI KOTA SEMARANG UNTUK MENINGKATKAN MINAT BERWIRAUSAHA Kardoyo Kardoyo; Muhsin Muhsin; Fachrurrozie Fachrurrozie; Ahmad Nurkhin
JURNAL PENGABDIAN AL-IKHLAS UNIVERSITAS ISLAM KALIMANTAN MUHAMMAD ARSYAD AL BANJARY Vol 4, No 1 (2018): AL IKHLAS JURNAL PENGABDIAN
Publisher : Universitas Islam kalimantan MAB

Entrepreneurship education has become a very important thing in the present, not least at Islamic boarding schools (pondok pesantren). The form of entrepreneurship education is also diverse. Establishment of minimarket, animal husbandry, plantation and other business units in Islamic boarding schools is a step taken in order to improve entrepreneurial skills. However, the understanding and competence of santri entrepreneurship in Islamic boarding schools still requires strengthening and mentoring from academics and professionals. The target of service is the PP As Salafy Al Asror students who are studying at MA Al Asror, especially the XI and XII classes. The method of carrying out service activities is counseling, practice and mentoring. Extension activities are given to provide a real picture of the intricacies of entrepreneurship. Then proceed with the practice of preparing a business plan and mentoring the preparation of a business plan. The service partner gave a good response to the community services team. The community services activities can be carried out twice with the basic concepts of entrepreneurship and the preparation of a business plan. Participants can participate in activities enthusiastically and are able to produce business ideas contained in business plan documents. The first material presented by lecturer from Faculty of Economics UNNES. Whereas the service team provided intensive assistance in the second stage of community service activities.Key words: entrepreneurship education, Islamic boarding schools, business plan

Co-Authors - Kardoyo -, Kardiyem A.A. Ketut Agung Cahyawan W Achmad Fauzi Agus Wahyudin Ahmad Nurkhin Amal, Muhammad Ihlashul Ambarriyah, Siti Bekti Anisa Nurfitriana Anisyukurillah, Indah Anna Kania Widiatami Asrori Asrori Barokah, Lefi Baswara, Satsya Yoga Bestari Dwi Handayani Cahyani, Ardhita Indah Claudia, Gita Dea Afita Dedi Kasiono, Dedi Devi, Berti Desbriantika Kusuma Dewi, Cicilia Ratna Djoko Widodo Dovina Navanti Dwi Anggoro Saputro, Dwi Anggoro Fadhilah Mahanani Saputri Fernando, Nadim Fian Tri Rohmah Galuh Tristianasari, Galuh Gatot Putra Dewa, Gatot Putra Giarto, Rizka Vidya Dwi Harsono Harsono Harsono Harsono Hasan Mukhibad Helnia Nur Islami, Helnia Nur Herdiawan Rudi Pradana, Herdiawan Rudi Ika Ria Padmawati, Ika Ria Indah Anisyukurillah Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Jarot Tri Bowo Santoso Jati, Damar Kartika Kiswanto Kiswanto Linda Agustina Maulana, Aditya Ahmad Mia Nur Mufidah Muhammad Feriady, Muhammad Muhammad Wakhid Ibrahim, Muhammad Wakhid Muhsin, Muhsin Nanik Sri Utaminingsih Nayoko Adi Candra, Nayoko Adi Nina Oktarina Nur Solichah, Nur Pamungkas, Fuad Jaka Prabowo Yudo Jayanto Prasetyo, Ery Teguh Prasetyo, Rifki Adhi Prasetyo, Rifki Adhi Puji Novita Sari Purnamasari, Eva Ratieh Widhiastuti Ratna Aditya Ningrum, Ratna Aditya Sari, Sandhiny Permata Sari, Sandhiny Permata Setyadi Irfan, Setyadi Sinaga, Korentina Juniasti Sinaga, Korentina Juniasti Sugiarto, Hening Vidyari Shinta Sugiarto, Hening Vidyari Shinta Sya'diyah, Nurhalimatusy Tsalatsah Nurakhiroh, Tsalatsah UMBARWATI, UMI UMBARWATI, UMI Whino Sekar Prasetyaning Tunggal, Whino Sekar Prasetyaning Widiyanto Widiyanto Widiyanto Widiyanto Winarti Winarti Woelandari Pantjolo Giningroem, Dewi Sri Yaningsih, Susi Zulfahra, Rizqia Naurah

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