Article Per Year (5 Year)
p-Index From 2020 - 2025
5.577
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Saintek Perikanan : Indonesian Journal of Fisheries Science and Technology JURNAL SAINS PEMASARAN INDONESIA Management of Aquatic Resources Journal (Maquares) Journal of Fisheries Resources Utilization Management and Technology Journal of Tropical Soils Jurnal Manajemen Bisnis Prosiding Seminas Competitive Advantage Eduhealth Jurnal Ilmiah Mahasiswa FEB The International Journal of Accounting and Business Society JABE (Journal of Accounting and Business Education) MODUS-Jurnal Ekonomi dan Bisnis Riset Akuntansi dan Keuangan Indonesia JFMR (Journal of Fisheries and Marine Research) Jurnal Ilmiah Universitas Batanghari Jambi JBMP (Jurnal Bisnis, Manajemen dan Perbankan) JURNAL PENDIDIKAN TAMBUSAI Majalah Ilmiah Pengkajian Industri YUME : Journal of Management IJISH (International Journal of Islamic Studies and Humanities) Akuntansi : Jurnal Akuntansi Integratif Al-Misbah : Jurnal Islamic Studies EDUNursing Jurnal Pengabdian kepada Masyarakat Nusantara Economics and Digital Business Review Indonesia Private Law Review Jurnal Cahaya Mandalika Caring : Jurnal Pengabdian Masyarakat Dedikasi Saintek Jurnal Pengabdian Masyarakat e-Jurnal Apresiasi Ekonomi Serat Acitya Reviu Akuntansi, Keuangan, dan Sistem Informasi Jurnal Manajemen, Ekonomi dan Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi DEDIKASI SAINTEK Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat Widya Wiwaha
Abdul Ghofar
Program Studi Manajemen Sumberdaya Perairan, Departemen Sumberdaya Akuatik Fakultas Perikanan dan Ilmu Kelautan, Universitas Diponegoro
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Transportation Other

Published : 99 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search
Journal : The International Journal of Accounting and Business Society

 1 
THE IMPACT OF COMPETENCIES, RISK MANAGEMENT AND AUDITORS INTERACTIONS ON INTERNAL AUDIT EFFECTIVENESS IN LIBYAN COMMERCIAL BANKS Ashour, Mohamad Salah R.; Sukoharsono, Eko Ganis; Ghofar, Abdul
The International Journal of Accounting and Business Society Vol 23, No 1 (2015): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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

Abstract

Internal audit (IA) has become an important and integral function of organizations in achieving their objectives and protecting their assets. Nonetheless, IA effectiveness has received scant attention in the literature, especially in the context of developing countries such as Libya. The research aimed To analyze the impact of competencies of the internal audit team, risk management and interaction between internal auditors and audit committees on internal audit effectiveness in Libyan commercial banks. The research used the quantitative methodology for analysis.the sampling technique used in this research was random sampling. Participants in research included 105 auditors selected from branches of commercial banks in Libya. The research adopted the descriptive method using the survey from the commercial banks and its branches and analysing the impact of competencies, rick managment and auditors interection on internal audit effectivness. The results of this research showed that: firstly; Competencies of an Internal Audit team on Internal audit effectiveness  was significant and positive correlation. Secondly; Risk management on Internal audit effectiveness was higer significant and positive correlation. Thirdly; Interaction between IA and AC on Internal audit effectiveness was significant and positive correlation.Keywords: Competencies of Internal Audit team, Risk Management, Interaction between Internal Auditors and Audit Committees and Internal Audit Effectiveness.
Analysis of Factors Influencing The Financial Fraud of Village Funds during The Covid19 Pandemic Manuhara Putra, Wahyu; Subroto, Bambang; Rahman, Aulia Fuad; Ghofar, Abdul
The International Journal of Accounting and Business Society Vol. 32 No. 3 (2024): The International Journal of Accounting and Business Society (December 2024 -
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.3.732

Abstract

Purpose—This study aims to examine and analyze the factors that influence financial fraud in the management of village funds during the coronavirus pandemic using the Pentagon fraud theory. Design/methodology/approach—This study examined Village fund financial fraud using the fraud pentagon theory. This research uses quantitative methods. Data was collected through a questionnaire survey and analyzed using the structural equation model in SmartPLS version 2.0. Findings — This study found that financial fraud in village funds was influenced by effective monitoring, the village apparatus's rationality, the village apparatus, and the position of the village apparatus. Practical implications — The central government and village communities must increase monitoring of the use of village funds. Originality/value—This study adds morality as a factor in village fund fraud to the Pentagon fraud theory. Keywords — fraud pentagon; village funds; morality, coronavirus pandemic. Paper type — positive paradigm
A Critical Review Of Accountability From The Islamic Perspective: Phenomena, Position, And Alignment Of Methodology Nasyi'ah, Eny Zuhrotin; Triyuwono, Iwan; Djamhuri, Ali; Ghofar, Abdul
The International Journal of Accounting and Business Society Vol. 30 No. 2 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2022.30.2.652

Abstract

Purpose—This paper aims to critically review currently developing conventional public accountability and reconstruct it based on an Islamic perspective. It will also provide a strategic position of Islamic values in the methodology used in accountability research. Design/methodology/approach — This paper employed a secondary research approach emphasizing the wholeness in viewing accountability and using Islamic values as the primary comparative research material. Findings —  Our findings placed Islam uniquely positioned with a strategic value in public accountability and methodology alignment. Practical implications —  Accountability within the perspective of Islam will provide intrinsic values and benefits for those dealing with public accountability reporting. We expect this paper to imply massively applying the new public accountability concept. Originality/value—This paper presents the internalization of the Ihsan value within Islam as a guide and supervisor of people dealing with accountability. It also proposes a hybrid accountability concept from the perspectives of accounting and Islam.
Competitiveness Improvement in BUMDes Through Marketing Digitalization Ghofar, Abdul; Handaru, Wuri Cahya; Riza, Muhammad Faisal; Umam, Khoirul; Kusumadewi, Areta Widya; Larasati, Wahyu Kartika; Nafi’a, Insania; Aqila, Hafizh; Maharani, Cevira Dewi; Pratama, Fadhil Irvan; Jawo, Muhammed
The International Journal of Accounting and Business Society Vol. 31 No. 1 (2023): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2023.31.1.727

Abstract

Purpose — The objectives of this research are (1) to create digital marketing strategies using SWOT analysis, (2) to create information channels as digital marketing media using websites, and (3) to strengthen the image and governance of BUMDes Mitra Sejati of Kucur village, which has managed several business units and was affected by the COVID-19 pandemic. Design/methodology/approach — This research uses the qualitative method with the case study and interview approach, so the results are analytical and descriptive in nature. The population of this research is Village-Owned Enterprises throughout Indonesia, and the sample is BUMDes Mitra Sejati, a village-owned enterprise located in Kucur village of Dau sub-district in Malang regency. The village government manages this organization. Findings—BUMDes Mitra Sejati's growth is hampered by ineffective governance, the unavailability of suitable marketing and promotion media for the village's products and tourist destinations, and poor product branding and innovation. Practical implications — This research helps the enterprise optimize digital marketing, which other BUMDes in Indonesia. can also utilize Originality/value — This article presents a case of digital marketing applied by BUMDes in Indonesia so that it can provide an example of the sub-optimal use of digital marketing that reduces BUMDes revenue. Paper type — Case study
Empowering MSME Through Socialization and Training in Producing Simple Financial Reports in Tourism Villages Ghofar, Abdul; Khoirul Umam Hasbiy; Wuri Cahya Handaru; Mirna Amirya; Areta Widya Kusumadewi; Wahyu Kartika Larasti; Jawo, Mohammed
The International Journal of Accounting and Business Society Vol. 31 No. 3 (2023): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2023.31.3.795

Abstract

Aim - The aim of exists article This are (1) Increase MSME skills and understanding of making report finance simple For help they manage business they with more efficient (2) Encouraging MSMEs to operate practice more business _ transparent with provide report more finances _ accurate (3) Helping MSMEs in Tourism Villages Attack to own more access _ Good to source Power finance , like loans and support from the bank or institution finance other , with own report more finances _ good .Method - This article use method qualitative with approach studies case , so the result nature analytical and descriptive . Population from study This is a tourist village throughout Indonesia and is becoming sample study This is a Tourist Village Attack in the District Blitar , East Java.Findings - Moderate obstacles faced by MSME actors in Tourism Villages attack that is majority MSME actors not yet do recording on transaction required income and expenses _ in the production process so that understanding about importance making report finance still very lacking .Implications Practical - This article help MSME actors in understand importance make report finance simple as tool For monitor performance business from time to time as well as increase quality of MSMEs in Tourism Villages Attack , as form contribution to growth economy local which can also be done practiced by all perpetrator business in Indonesia.Originality - This article explained problems faced by MSMEs especially _ _ about literacy finance so that Can give example Not yet optimally understanding importance make report finance simple can reduce supposed profits _ Can maximized .
Co-Authors - Djuwito A.A. Ketut Agung Cahyawan W Abubakar, Usman Achsin, M Adi Hidayat Pradana Adiningsih, Annisa Dwi Amalia Agus Firmansyah Agus Hartoko Akmalia, Desta Safa Nur Ali Djamhuri Ana Farida Ulfa, Ana Farida Anhar Solichin Anjayanti, Lulu Aqila, Hafizh Ardiniamalia, Utari Areta Widya Kusumadewi Arif Rahman Aryatama, Enggal ASHARI - Ashari, Asqita Rakhma Astuti, Vera Yuni As’ad, Zulfikar Aulia Fuad Rahman Azizi, Nurul Amin Bachtiar, Rizal Bambang Purnomosidhi Bambang Subroto Bambang Sunarto Bhakti, Sylvi Prihatini Bram Setyadji, Bram Budi Nugraha, Budi Damar Nusawicaksono Kurniawan, Damar Nusawicaksono Daryumi Daryumi, Daryumi Dela, Jamaludin Arya Denia, Mareta Fitri Desty Wahyuni Ginting Dian Wijayanto Didik Wahju Hendro Tjahjo Djuwito Djuwito Dwi Rinda Sulistiowati Dwinanto, Irwin Dyah Tjahyandari Suryaningtyas Edi Wibowo Suwandi Effendi, Mohammad Irhas Eko Ganis Sukoharsono Eko Susilo Eny Zuhrotin Nasyi’ah Erika Kurniawati, Erika Fahmi Fahmi Faid, Muhammad Nabil Faizah, Niswatul Fajrur Rohman, Fajrur Farohiyah, Nuroin Firmansyah Firmansyah Firtasari Simanullang, Firtasari Frida Purwanti Galuh Kirana Anindhita Haeruddin Haeruddin Handaru, Wuri Cahya Harmasnida Rachma, Harmasnida Hendrawan, Andika Luky Setiyo Henny Liestiana, Henny Hens Saputra Herin Mawarti Ika Rianita Azizah, Ika Rianita Islam Nurwantoro, Dorit Bayu Islam Nurwantoro, Dorit Bayu Ismail, Mochammad Ismail, Mochammad Iwan Triyuwono Jawo, Mohammed Jawo, Muhammed Khoirul Umam Khoirul Umam Hasbiy Krisliyana Mia Anggarini, Krisliyana Mia Kurniawati Kurniawati Kurniawati Kusumawardani, Ayudiana Laily Fitriani Larasati, Wahyu Kartika Lia Yulianti Lidya Dewintha Laksmi Lisnaningrum, Destya Lukia Zuraida Luqmanul Hakim Luthfiani, Laeli Maharani, Cevira Dewi Manuhara Putra, Wahyu Marbun, April Yani Mardiana, Hermin Maretha Tristi Hapsari Masruroh Masruroh MASRUROH Merantika Puspaningdiah Mirna Amirya Misbahuddin Azzuhri Mody Kusumatuti, Febriyanti Mohamad Salah R. Ashour, Mohamad Salah R. Mokhamad Imam Subeqi, Mokhamad Imam Muhamad Sutri Wardani Muhammad Azhar Muhammad Faisal Riza Muhammad Zulfikar Munawaroh, Neneng Hikmatul Mustafa, Anwar Nabiilah, Adinda Shafaa Nur Nafi’a, Insania Nainggolan, Libero Filius Ningrum, Yulita Dwi Ningsih, Lutfiyah Nirmala, Jessica Gina Novanty, Savira Trista Nugraha, Satria Wiratama Nugraha, Yoga Oktafia, Yeni Pangaribuan, Rachel Hagiographa Pramita, I Putu Bayu Pratama, Fadhil Irvan Puji Astuti pujiani Pujiani, Pujiani Pujiono Wahyu Purnomo Qisthia, Sekar Ariani Qonitah, Afifah Rahmawati, Mamik Rian Kisworo Rizky Oktarina Nur Dewanti Rosjidi, Mochamad Rosjidi, Mochamad Sabihaini Sabihaini Sabrina Dwi Prihartini, Sabrina Dwi Sahala Hutabarat Sani Adela, Sani Sarah Az Zahra Savika, Fanny Putri Sembiring, Kristina Setiawansyah, Reandi Setyawati, Rufaida Sheila Almaida, Sheila Sheila Puspa Arrum, Sheila Puspa Siti Muniroh Siti Rudiyanti Skar Puji Astuti, Skar Puji Sri Mulyanti Sri Redjeki Sulaksono, Ivanna Emmanuela Supriharyono Supriharyono Suradi Wijaya Saputra Suryanti Suwardi Suwardi Tandirerung, Murbantan Tandirerung, Murbantan Taufani, Wiwiet Teguh Umami, VIna Riza Vajriyanti, Eva Wahyu Kartika Larasti Wandayu, Rika Candra Wibisana, Muhammad Jusuf Wicaksana, Ilyas Surya Wulandari, Ragita Hana Wuri Cahya Handaru Wuryan Andayani Yani, Athi’ Linda Yeney Widya Prihatiningtias Zulfikar Zuliani Zuliani -