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All Journal Journal of Auditing, Finance, and Forensic Accounting Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan AKRUAL: Jurnal Akuntansi JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Junaidi Junaidi
Accounting Department, Faculty Of Economics And Business, University Of Trunojoyo Madura
Economics, Econometrics & Finance

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THE INFLUENCE OF COMPENSATION SUITABILITY AND INTERNAL CONTROL SYSTEM TO FRAUDWITH MORALITY AS MODERATING VARIABLE Junaidi Junaidi; Maulidani Ubaidillah
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 1, No 2 (2018): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v1i2.y2018.p214-225

Abstract

This study aims to observe the effect of compensation suitability and internal control system on fraud. Testing is done directly and indirectly. Indirect influence is made through moderating variable of morality as a moderator of the influence of compensation suitability and internal control system on fraud. Data obtained by purposive sampling. As many as 79 processed data were obtained through the distribution of questionnaires to stakeholders in local government organizations in Pemekasan District of East Java. The parametric test fails because the residual data is not normally distributed even though the outliers’data has been removedfrom the observation. The test was performed using partial least square due to the small sample. Testing the hypothesis proves that the three variables have a significant negative effect on fraud. This confirms the importance of internal control system and compensation suitability as a means of anticipating fraud. Conversely, moderating variable of expected morality may reinforce the nonlinear influence of compensatory suitability and internal control systems not significantly explain fraud.
RELATIONSHIP BETWEEN CONVERGENT-DIVERGENT THINKING CHARACTERS AND MIND MAP - Junaidi
JAFFA Vol 5, No 1 (2017): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v5i1.3302

Abstract

This study aims to evaluate the mind mapping material in creativity course syllabus. The test is performed to see the students' convergent-divergent thinking characters. The treatment of the accounting mind map using numerical symbols was given to students before and after the thinking character tests. The test used paired sample t-test, Wilcoxon, and Chi-Square. The test result proves that there is an increase of students' divergent thinking character after given the material of accounting mind map using numerical symbols compared to before treatment. However, there is no difference of convergent thinking characters in class C before and after treatment.
ANALISIS HUBUNGAN KEBIJAKAN PUBLIK TENTANG PEMANFAATAN DANA ALOKASI CUKAI DENGAN PERMINTAAN ROKOK DI KABUPATEN SUMENEP - Junaidi
MediaTrend Vol 6, No 1 (2011): Maret
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/mediatrend.v6i1.1754

Abstract

The objectives of this research were to examine people perception in the increase of tobacco tax in relation to cigarette price, the rule limiting smoking area, and the campaign of smoking impacts to the health with cigarette demand that may cause the reduce in tobacco demand. The research was carried out in Sumenep Regency from March 2009 to October 2009. A randomly sampling method based on area was employed to determine the sample in order to collect data. The results showed that there were significant correlation between the campaign of cigarette band and its demand. The size of cigarette factory own by community had positive correlation with tobacco demand.
Persepsi Aparatur Dan Penerimaan Pbb-P2 Sebelum Sesudah Penerapan Pbb-P2 Sebagai Pajak Daerah (Studi Kasus Di Kabupaten Sidoarjo) Alim Nur Siswanti; Junaidi Junaidi; Gita Arasy Harwida
AKRUAL: JURNAL AKUNTANSI Vol 5 No 1: AKRUAL: Jurnal Akuntansi (Oktober 2013)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v5n1.p99-144

Abstract

The objective of this study was to discover of all DPPKA and UPTD officers and to examine the difference of PBB-P2 revenue as local tax with descriptive quantitative methodology. The population was 43 consisted of all DPPKAs billing and services department, all UPTD in Sidoarjo, and all revenue PBB-P2 from 18 districts from the year of 2011 and 2012. The method of collecting data was giving questionnaire, interview, and from secondary data. The result of this study shows the difference of the PPB-P2 revenue between before and after the enactment of PBB-P2 as the local tax. This is proven that by the good perception that indicated by the officers, it is also indicated the increasing of revenue from PBB-P2, thus, the PAD of kabupaten Sidoarjo will also be increased.
Co-Authors Alim Nur Siswanti Gita Arasy Harwida Maulidani Ubaidillah