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Analisis Skeptisme Professional Auditor, Etika Profesi, Keahlian Auditor dan Pengalaman Auditor Terhadap Pemberian Opini Auditor (Study pada Badan Pengawasan Keuangan dan Pembangunan) Arisang, Irdianty; Yusuf, Marwah; Faisol, Faisol
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 2 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (271.953 KB) | DOI: 10.29407/jae.v5i2.14117

Abstract

This research was conducted with the aim of testing the effect of auditor professional skepticism, professional ethics, auditor expertise, and auditor experience on the accuracy of giving auditor opinions. The population of this study was the auditor who worked at the South Sulawesi Provincial Representative Office of BPKP, amounting to 87 people and taking the data by questionnaire. Multivariate regression analysis was applied with the help of the STATA 14 application, which was preceded by a validity test, a reliability test, and a classic assumption test. The results of this study indicate that: (1) professional auditor skepticism has a significant effect on the accuracy of giving auditor opinion (2) professional ethics has a significant effect on the accuracy of auditor opinion (3) Expertise has no significant effect on the accuracy of giving auditor opinion (4) Experience has significant effect on accuracy of auditor's opinion.
Pendekatan Model Vector Autoregression untuk Analisis Pertumbuhan Pembiayaan (Studi pada PT Pegadaian Kabupaten Nganjuk) Laili Agustin, Maya; Ayu Paramitha, Dyah; Faisol, Faisol
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 6 No 3 (2021): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v6i3.16232

Abstract

This study aims to analyze the response of the amount of financing to changes that occur in the variables of the number of customers, interest rates, and income at PT Pegadaian (Persero) Nganjuk. The data used in this study is secondary data, in the form of time series in 36 months sourced from PT Pegadaian (Persero). The analytical method applied is vectorauto regression (VAR) with the help of STATA 14 sofware. The results show that the variable number of customers shows a negative response bacause the decrease or increase in the number of customers does not affect credit financing. Then the interest rate variable responds positively, meaning that an increase in interest rates will have an impact on increasing credit financing as well. Furthermore, the income variable responds positively to credit financing, meaning that an increase in income will have an impact on increasing financing.
MEMBANGUN KEPATUHAN WAJIB PAJAK UMKM MELALUI PERAN KEADILAN PAJAK DAN KEPERCAYAAN WAJIB PAJAK Astuti, Puji; Faisol, Faisol; Suhardi, Suhardi
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 2 (2023): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v8i2.20541

Abstract

The goal of this study is to clarify how procedural fairness, distributive justice, and taxpayer trust all contribute to increased taxpayer compliance with MSMEs in Nganjuk Regency, Indonesia. The study does this using a positivist paradigm approach and a judgment sampling technique. A Google Forms-created questionnaire that was partly distributed in-person and online was used to collect the data. In addition, 120 respondents' responses were collected. According to the study's findings, the Nganjuk Regency's MSME taxpayers' voluntary compliance is highly influenced by procedural fairness, distributive justice, and taxpayer trust. Key Words: fairness, tax, taxpayer compliance, MSME
Pelatihan Aplikasi Akuntansi Mobile (AAM) untuk Meningkatkan Transparansi dan Kualitas Laporan Keuangan Usaha Mikro Linawati, Linawati; Faisol, Faisol; Nurdiwaty, Diah; Niswatin, Ratih Kumalasari; Larasati, Adelya Dwi; Setyowati, Marshela Dewi
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 9 No 1 (2025): Volume 9 Nomor 1 Tahun 2025
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v9i1.23673

Abstract

As business develops, it demands good and accurate business recording activities or accounting records with the application of information technology. Good accounting records will make it easier to control and trace related to business financial activities. In fact, micro business actors who are member of KSP Sakti Kota Kediri only make very simple notes, lacking mastery of information technology in recording. Activities are carried outin the form of training. The implementation stages include accounting training and application of AAM technology, and evaluation. Lecture, discussion and practice methods are used during the training. The comprehensive results of activities are stated to have achieved targets and objectives. This is based on observations during the implementation of activities, questionnaries evaluating understanding and skills in using AAM. The high enthusiasm of the participants in participating in the activity is one of the criteria for the echievement of the activity. As many as 75% of pasticipants were able to apply AAM. The results of the evaluation questionaire showed that 50% of participants stated that the material was relevant to the participants needs. 53,3% of participants stated that AAM was practical and efficient in accounting records. In the next stage, monitoring and assistance implementing AAM, until it can be y adopted by participants.
The effectiveness of developing instructional materials designed for vocabulary acquisition among visually impaired students using the Braille method Saat, Abdus; Hasanah, Mamluatul; Faisol, Faisol; Haidar, Ali
Abjadia : International Journal of Education Vol 10, No 2 (2025): Abjadia
Publisher : Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/abj.v10i2.32668

Abstract

The urgency to develop Arabic vocabulary learning materials in Braille for visually impaired beginner students arises as a response to the persistent inequality of access to education within Islamic boarding schools (pesantren). The scarcity of specialized instructional media tailored to the characteristics of visual disabilities has hindered vocabulary acquisition, a crucial element in building reading skills and Arabic text comprehension. In this context, the development of Braille-based learning materials through a systematic instructional design approach—specifically the ADDIE model—offers a practical and inclusive educational solution.This study adopts a Research and Development (RD) methodology, utilizing the ADDIE framework, which comprises five stages: Analysis, Design, Development, Implementation, and Evaluation. The analysis phase involved field observations, in-depth interviews, and document reviews to assess the actual learning needs of visually impaired students at Pondok Pesantren Nurul Qur’an in Probolinggo. Based on this analysis, thematic vocabulary materials were designed around students’ daily environments, such as body parts, school facilities, daily activities, and food. The content was produced in Arabic Braille and enriched with interactive exercises, including letter arrangement, word matching, multiple-choice questions, and progressive reading and memorization tasks.The materials were validated by experts in Arabic language education, Braille methodology, and inclusive education. The results confirmed high pedagogical and technical feasibility. A limited trial with four students showed significant improvement in Braille reading skills, vocabulary comprehension, and self-confidence in independent learning. This innovation affirms the right to equitable and dignified education for students with disabilities and promotes inclusive pedagogical practices within Islamic educational institutions.
Penerapan Metode Goal Programming Dalam Mengoptimalkan Pendistribusian Gas LPG di SPPBE Tlanakan Sofiyanto, Sofiyanto; Yulianto, Tony; Faisol, Faisol
Zeta - Math Journal Vol 6 No 2 (2021): November
Publisher : Universitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/zeta.2021.6.2.48-53

Abstract

PT. Gas Madura Pratama Tlanakan merupakan salah satu cabang PT. Pertamina yang bergerak dalam bidang pengangkutan dan pengisian LPG. PT. Gas Madura Pratama bertanggung jawab untuk memaksimalkan penyaluran LPG di Kabupaten Pamekasan. Selain memaksimalkan penyaluran, PT. Gas Madura Pratama juga harus meminimumkan biaya dan waktu yang dibutuhkan selama proses pengisian dan penyaluran LPG. Untuk mencapai tujuan tersebut dibutuhkan suatu metode yang dapat menyelesaikan persoalan dengan tujuan lebih dari satu yaitu metode Goal Programming. Berdasarkan hasil optimasi, biaya produksi yang dapat dikeluarkan oleh perusahaan maksimal dapat mencapai Rp.9.232.075.000, dan minimal sebanyak tidak terhingga. Pendapatan maksimal yang mungkin dapat diperoleh oleh perusahaan sebanyak Rp.114.879.800.000, dan minimal sebanyak nol. Sedangkan biaya produksi yang dikeluarkan oleh perusahaan sebelum menggunakan Goal Programming adalah Rp.11.969.709.284, dan pendapatan yang diperoleh perusahaan adalah Rp.114.879.838.000. Sehingga keuntungan yang dihasilkan oleh perusahaan ketika tidak menggunakan Goal Programming adalah Rp.102.778.860.880, dan ketika menggunakan Goal Programming penghasilan yang didapatkan perusahaan adalah Rp.105.647.725.000, jadi keuntungan perusahaan lebih besar ketika perusahaan menggunakan Goal Programming.
Komparasi Metode Rata-Rata Aritmatika, Isohyet, dan Poligon Thiessen Dalam Menganalisis Curah Hujan Wilayah Faisol, Arif; Paga`, Bertha Ollin; Mahu, Jeryandy Putra
Jurnal Teknologi Pertanian Andalas Vol 29 No 2 (2025)
Publisher : Universitas Andalas

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

Abstract

Metode interpolasi merupakan salah satu metode yang sering digunakan untuk memperkirakan data hujan pada wilayah yang tidak tersedia data iklim. Penelitian ini bertujuan memperkirakan curah hujan wilayah di Provinsi Papua Barat dan Papua Barat Daya menggunakan 3 (tiga) metode interpolasi, yaitu; metode rata-rata Aritmatika, Isohyet, dan poligon Thiessen. Penelitian ini terdiri atas 4 (empat) tahapan utama, yaitu; inventarisasi data hujan, interpolasi curah hujan, analisis curah hujan wilayah, dan komparasi curah hujan wilayah. Hasil penelitian menunjukkan bahwa curah hujan wilayah yang dianalisis menggunakan metode poligon Thiessen memberikan nilai yang lebih tinggi dibandingkan metode Aritmatika dan Isohyet, sedangkan metode Aritmatika memberikan nilai curah hujan wilayah lebih rendah dibandingkan metode polygon Thiessen dan Isohyet. Berdasarkan hasil Uji T terdapat perbedaan yang signifikan antara metode Aritmatika dan polygon Thiessen dalam menganalisis curah hujan wilayah di Provinsi Papua Barat, dan terdapat perbedaan yang tidak signifikan antara metode Aritmatika dan Isohyet serta metode poligon Thiessen dan Isohyet. Namun ketiga metode tersebut memiliki korelasi yang sangat kuat dalam menganalisis curah hujan wilayah di Provinsi Papua Barat
Effectiveness of the Internal Control System Against Fraud Tendencies Meta-Analysis Study Faisol, Faisol; Haryadi, Bambang; Musyarofah, Siti; Iswahyudi, Anggi Pradhita
Asia Pacific Fraud Journal Vol. 8 No. 2: 2nd Edition (July-December 2023)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v8i2.308

Abstract

The aim of this research is to evaluate the impact of internal control on fraud tendencies. This research uses a meta-analysis approach by reviewing comparable previous studies. This study invloves 20 previous studies published from 2017 to 2021 with themes related to the effect of internal control systems on fraud tendencies as the research sample. The aim of using the most recently published research is to maximize the effectiveness of this research. The JASP (Jaffreys Amazing Statistical Application) and Microsoft Excel programs are used to process the data in the meta-analysis. The outcome show that internal control system has a negative and significant effect on fraud tendencies. This is consistent with the theory and results of previous studies which show that the more effective the internal control system is implemented, the less likely fraud to occur in organizations. Therefore, based on the findings of this study, businesses and governmental organizations must have internal control systems in place to lessen the likelihood of fraud
Literasi Keuangan Untuk Generasi Muda Milenial Bagi Siswa SMKN 2 Sampang Ahmad Wahyudin; Faisol Faisol; Zulviar Anas
Masyarakat Berkarya : Jurnal Pengabdian dan Perubahan Sosial Vol. 1 No. 3 (2024): Agustus : Masyarakat Berkarya : Jurnal Pengabdian dan Perubahan Sosial
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/karya.v1i3.637

Abstract

Students at SMK 2 Sampang are a millennial generation that has great potential and productivity but lacks understanding regarding understanding financial literacy. Many of this generation are currently very consumptive, not very sensitive to the environment, do not understand priorities, and rarely understand the correct functions of finance. With this solution, it is hoped that it can overcome the problems faced by students at SMK 2 Sampang, especially regarding financial literacy skills among millennials, who of course are of productive age who will provide performance to our country. The method used in this service uses direct lectures, presentations using Power Point and question and answer sessions. From this activity, all students at SMKN 2 Sampang already understand the importance of financial literacy.
Menganalisis Risiko Bisnis dan Mitigasi Risiko Bisnis Pada Budidaya Ikan Lele Maulana, Arifin; Faisol, Faisol; Anas, Zulviar; Khirdany, Elvin Nury
Jurnal Ilmiah Sains Sosial, Kewirausahaan dan Kebudayaan Vol. 2 No. 2 (2024): JIS SIWIRABUDA September 2024
Publisher : Universitas Tabanan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58878/jissiwirabuda.v2i2.313

Abstract

Catfish is a type of fish commodity that is widely cultivated in Indonesia, especially in Sampang district. Based on the results of interviews that researchers conducted with the owner of Sumber Rezeki Catfish Farming, Mr. Moch Yusron S.Pi., the researchers came to conclusions regarding the risk problem in cultivating catfish. Based on this problem, steps have been prepared to overcome the risks in cultivating catfish by business owners. From the discussion above, the author aims to describe the business risks and business risk mitigation that occur in the Sumber Rejeki catfish cultivation business which is located in the Gunung Sekar sub-district, Sampang district, so that from the research objectives that have been set, the researcher will look for more in-depth information using the method. descriptive qualitative research. The data analysis technique used by researchers is an interactive model starting from the stages of data collection, data reduction, data presentation and finally drawing conclusions.  The results of this research are to describe the business risks and mitigate the business risks of Sumber Rezeki Catfish Cultivation MSMEs in Gunung Sekar sub-district, Sampang district.