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Menyingkap Lakon Auditor Internal Pemerintah dalam Melakukan Deteksi dan Pencegahan Fraud di Perguruan Tinggi Gita Arasy Harwida; Mohamad Djasuli; Sujatmiko Wibowo
Journal of Applied Accounting and Taxation Vol 3 No 2 (2018): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v3i2.894

Internal control has an important role in accordance with the achievment of good governance, and last but not least for the higher education which internal control is conducted by Inspectorate General (Itjen) and internal audit unit (SPI) in each state own university and polytechnique all around Indonesia. This research uses descrptive qualitative approach with explanatory model in order to deliver the message and analys data from various sources. Since the higher education moved to a new Ministry, the Inspector General put a new paradigm and a brand new internal control mechanism wich involve the internal audit unit in each state own university and polytechnique all around Indonesia as the armth lenghth of their internal control policy, thus, the integrated internal control will be achieved. Role conflict may occur both for Itjen and SPI evnthough in the different context and level. The lack of enacted law regarding the SPI and their rule in detecting and preventing Fraud are triggering the role conflict for them. However, role conflict will not make itjen and SPI give up to their assignment. The model of sinergy is advised in this article and hopefully will give a good contribution for the future integrity working model of Itjen and SPI in the future.

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

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.

Model Pemasaran Biogas Dalam Tabung Berbasis Modal Sosial Pada Kelompok Masyarakat Guna Meningkatkan PADes Djasuli, Mohammad; Lutfia, Citra; Harwida, Gita Arasy; Niswah, Nurin
Society : Jurnal Pengabdian Masyarakat Vol 3, No 2 (2024): Maret
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/jpm.v3i2.395

In order to increase the Village's Original Income (PADes), this study proposes to create a model of biogas commercialization in tubes based on social capital in environmental organizations. The marketing of biogas products is based on the principles of social capital, which combines aspects of sustainability, efficiency, and community empowerment. This study assessed the efficiency of the social capital-based biogas marketing model in increasing the income and welfare of community groups through surveys, interviews, and data analysis. To support the growth of biogas at the village level, local governments, non-profit groups, and industry players are requested to use the findings of this study as a guide in making more effective marketing policies and tactics. Thus, the implementation of these strategies is expected to positively contribute to economic and environmental empowerment at the village level while increasing Village Original Revenue as a step towards sustainable development.

ANALISIS PENGELOLAAN DANA DESA DI DESA AENG ACCEN Faisol, Faisol; Haryadi, Bambang; Harwida, Gita Arasy
Management & Accounting Expose Vol 6, No 2 (2023)
Publisher : Universitas Sahid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36441/mae.v6i2.1761

Tujuan dari penelitian ini untuk mengungkap potret pengelolaan dana desa mulai dari perencanaan, pelaksanaan, dan laporan pertanggungjawaban. Metode penelitian ini menggunakan kualitatif pendekatan studi kasus intrinsik. Pengumpulan data dalam penelitian ini dilakukan melalui observasi, wawancara, dan dokumentasi. Teknik analisis data dengan model interaktif yang dimulai dari beberapa tahapan seperti pengumpulan data, reduksi data, penyajian data, dan terakhir kesimpulan. Hasil penelitian ini menunjukkan bahwa pelaksanaan Musrenbangdes di Desa Aeng Accen hanya sekedar formalitas, di mana setiap usulan program dari masyarakat banyak yang tidak ditetapkan dalam RKPDes dan APBDes. Pencairan dana desa mengalami keterlambatan, sehingga berdampak molor pada jadwal pelaksanaan pembangunan fisik yang sudah ditetapkan. Laporan penggunaan dana desa yang disampaikan mengalami keterlambatan, sehingga nampak tidak ada keseriusan dan tidak ada tanggungjawab pemerintah desa dalam menyusun dan menyampaikan laporan penggunaan dana desa.

Peran E-Filing Dan Relawan Pajak Dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi:Public Trust Sebagai Variabel Mediasi (Studi Pada Wajib Pajak Orang Pribadi Se-Madura) Safriza, Rahma Aulia; Harwida, Gita Arasy
Neo-Bis Vol 13, No 2 (2024): DESEMBER
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/nbs.v13i2.28906

Penelitian ini bertujuan untuk untuk menguji dan menganalisis peran E-Filing dan relawan pajak dalam meningkatkan kepatuhan Wajib Pajak Orang Pribadi yang dimediasi oleh Public trust dalam studi pada wajib pajak orang pribadi Se- Madura. Populasi dari penelitian ini adalah seluruh wajib pajak orang pribadi Se- Madura. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan responden sebanyak 135 Wajib Pajak. Penelitian ini menggunakan alat analisis SmartPLS dengan metode analisis SEM (Structural Equation Modeling) Versi 3.0. Hasil dari penelitian kepatuhan wajib pajak orang pribadi dipengaruhi faktor internal dan eksternal. Hasil penelitian menunjukkan variabel peran E-Filing berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Selain itu, peran relawan pajak juga menunjukkan pengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Disisi lain, variabel Public trust dapat memediasi peran E-Filing dan relawan pajak dalam meningkatkan kepatuhan wajib pajak orang pribadi.

Moderating Effect of Board Gender Diversity on Institutional Investor and Agency Cost Nuraina, Elva; Haryanto, Sendy Dwi; Harwida, Gita Arasy
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 8, No. 4, December 2024
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v8i4.417-434

This study examines the influence of institutional investors on agency costs and investigates board gender diversity's moderating role in this relationship among Indonesian listed companies from 2018-2022. Using a sample of 550 firm-year observations, we find that institutional investors significantly reduce agency costs through enhanced monitoring mechanisms. Our results demonstrate that board gender diversity strengthens institutional investors' effectiveness in mitigating agency costs, suggesting that gender-diverse boards complement institutional monitoring. Specifically, the interaction between institutional ownership and board gender diversity leads to lower agency costs, supporting recent regulatory initiatives promoting gender diversity in corporate leadership. These findings contribute to corporate governance literature by identifying how board composition influences institutional investors' monitoring effectiveness and provide practical implications for policymakers and firms seeking to optimize governance structures. Our study extends agency theory by demonstrating how gender diversity in board composition enhances monitoring quality and reduces principal-agent conflicts in emerging market contexts.

Motivasi Dibalik Keikutsertaan dan Ketidakikutsertaan pada Program Relawan Pajak dalam Meningkatkan Tax Knowledge di Universitas Trunojoyo Madura Uswatun Hasanah; Gita Arasy Harwida
Jurnal Riset Mahasiswa Akuntansi Vol. 12 No. 2 (2024): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 12 NOMOR 2 TAHUN 2024
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v12i2.10555

Penelitian ini memiliki tujuan untuk mengetahui faktor-faktor yang menjadi motivasi individu dalam mengkuti program relawan pajak sebagai peningkatan tax knowledge mereka. Responden dalam penelitian ini merupakan mahasiwa yang berada di prodi akuntansi pada Fakultas Ekonomi dan Bisnis Universitas Trunojoyo Madura dengan total responden berjumlah 50 responden. Metode yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan menggunakan pertanyaan terbuka melalui google form serta dengan menggunakan analisis konten. Hasil penelitian menunjukkan bahwa motivasi responden dalam mengikuti program relawan pajak digambarkan dalam enam kategori yaitu pada keinginan sendiri (14%), sesuai dengan passion (7%), kewajiban pendidikan (10%), bekal karir (21%), dan fakor lainnya (48%). Kategori-kategori tersebut memberikan makna bahwa motivasi keikutsertaan responden dalam keikutsertaan program relawan pajak berasal dari faktor internal dan eksternal diri para responden. Selain itu, berdasarkan pada hasil studi ini, mayoritas motivasi para responden dalam mengikuti program relawan pajak yang selaras dalam peningkatan tax knowledge ialah faktor lainnya.

Model Pemasaran Biogas Dalam Tabung Berbasis Modal Sosial Pada Kelompok Masyarakat Guna Meningkatkan PADes Djasuli, Mohammad; Lutfia, Citra; Harwida, Gita Arasy; Niswah, Nurin
Society : Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2024): Maret
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/jpm.v3i2.395

In order to increase the Village's Original Income (PADes), this study proposes to create a model of biogas commercialization in tubes based on social capital in environmental organizations. The marketing of biogas products is based on the principles of social capital, which combines aspects of sustainability, efficiency, and community empowerment. This study assessed the efficiency of the social capital-based biogas marketing model in increasing the income and welfare of community groups through surveys, interviews, and data analysis. To support the growth of biogas at the village level, local governments, non-profit groups, and industry players are requested to use the findings of this study as a guide in making more effective marketing policies and tactics. Thus, the implementation of these strategies is expected to positively contribute to economic and environmental empowerment at the village level while increasing Village Original Revenue as a step towards sustainable development.

Model Pemasaran Biogas dalam Tabung Berbasis Modal Sosial pada Kelompok Masyarakat Guna Meningkatkan PADes Niswah, Nurin; Djasuli, Mohammad; Lutfia, Citra; Harwida, Gita Arasy
Muria Jurnal Layanan Masyarakat Vol 6, No 1 (2024): Maret 2024
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/mjlm.v6i1.11343

In order to increase the Village Original Income (PADes), this study proposes to create a model of biogas commercialization in tubes based on social capital in environmental organizations. The marketing of biogas products is based on the principles of social capital, which combines aspects of sustainability, efficiency, and community empowerment. This study assessed the efficiency of the social capital- based biogas marketing model in increasing the income and welfare of community groups through surveys, interviews, and data analysis. To support the growth of biogas at the village level, local governments, non- profit groups, and industry players are requested to use the findings of this study as a guide in making more effective marketing policies and tactics. Thus, the implementation of these strategies is expected to positively contribute to economic and environmental empowerment at the village level while increasing Village Original Revenue as a step towards sustainable development.

Pelatihan Tata Kelola Keuangan Wirausahaan pada Santri PPM Tebu Falah Lutfia, Citra; Djasuli, Mohamad; Harwida, Gita Arasy
Jurnal Inovasi Pengabdian Masyarakat Vol 1 No 3 (2024): JIPMAS : Journal Inovasi Pengabdian Masyarakat
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jipmas.v1i3.105

Students who want to become entrepreneurs need to understand how to manage their business finances. Financial reporting serves as a valuable tool in assessing the financial performance of a business. It can point out potential problems, as well as decision-making that drives business growth. Many students have difficulty documenting financial reports clearly, in detail, and systematically when starting a business. To overcome this, this activity aims to provide insight related to entrepreneurial financial management to the students of Pondok Pesantren Mahasiswa (PPM) Tebu Falah, so that students are able to make simple accounting records and produce financial reports. The training material focuses on accounting records and financial reporting, through the use of a combination of 3 exposure methods, namely: lectures, tutorials, and discussions. Through this training, students will gain additional skills in making simple accounting records and producing financial reports as expected.

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