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SURVEI ATAS PEMAHAMAN SEKRETARIS DESA TERHADAP GRATIFIKASI Septarina Prita Dania Sofianti
RELASI : JURNAL EKONOMI Vol 13 No 2 (2017)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v13i2.115

Gratuity is vulnerable from bribery and coercion infiltration. The provision of gratuity is constantly ridden by interest beyond the aspect of a personal emotional connection and social community. It’s become more complicated when gratuity transforms into a pattern of power affairs. Therefore, sekretaris desa’s and other village’s officer understanding about gratuity is very important in order to provide education to the peasant concerned gratuity. To measure their level of understanding, sekretaris desa has been surveyed and analyzed with the quantitative-descriptive methods. The survey shows that the majority of respondents do not understand about gratuity subject.

Pengaruh Tingkat Risiko Pembiayaan Musyarakah Dan Pembiayaan Mudharabah Terhadap Tingkat Profitabilitas Bank Syariah Aditya Refinaldy; Septarina Prita Dania Sofianti; Yosefa Sayekti
RELASI : JURNAL EKONOMI Vol 14 No 1 (2018)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v14i1.253

This study aims to determine the influence of Risk Financing Musharakah and Risk Financing Mudharabah on Profitability Levels In sharia banks in Indonesia . The population of this research is sharia banks in Indonesia 2009-2013 period amounted to 11 based on the Indonesian Banking Statistics . Sample is 8 bank for 5 years. Data obtained by purposive sampling method. Research hypotheses were tested using multiple linear regression method and test T. The results of this study indicate that the risk of financing musyarakah significant effect on levels of profitability and risk financing mudharabah no significant effect on levels of profitability . Keywords: mudaraba, musaraka, risk, syaria bank, profitability

Preferensi Masyarakat Desa dan Kota Terhadap Perbankan Syariah di Kabupaten Jember Yuliati, Lilis; Rohmah, Fifi Nur; Sofianti, Septarina Prita Dania
Etihad: Journal of Islamic Banking and Finance Vol. 3 No. 1 (2023)
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/etihad.v3i1.5158

Introduction: This study aims to determine the preferences of rural and urban communities in Jember Regency for Islamic banking. Several factors influence these preferences, including knowledge of Islamic banking and the location of Islamic banking. Research Methods: This research method used a quantitative approach with multiple linear regression analysis. The object of his research includes rural and urban communities in Jember Regency. The sample selection in this study used random sampling of 200 respondents and was carried out randomly. Results: The variable knowledge of Islamic banking in urban and rural communities positively and significantly influences Islamic banking in Jember Regency. Furthermore, the variable location of Islamic banking in rural and urban communities positively influences Islamic banking in Jember Regency. Conclusion: Thus, it is necessary to expand access to Islamic banks to continue increasing the number of offices so that the general public can find information about Islamic banking. This is an excellent opportunity for financial institutions such as Islamic banks to exist and be sustainable.

FRAUD HEXAGON THEORY UNTUK MENDETEKSI MANIPULASI LAPORAN KEUANGAN PADA INDUSTRI MANUFAKTUR, SEKTOR OTOMOTIF DAN KOMPONEN Andhika, Andhika; Sofianti, Septarina Prita Dania; Wardhaningrum, Oktaviani Ari
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 10, No 1 (2024): Vol 10, No. 1 (2024)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v10i1.9210

ABSTRAKPenelitian ini bertujuan untuk menganalisis kecurangan laporan keuangan dengan menggunakan enam variabel: tekanan, kapabilitas, kolusi, peluang, rasionalisasi, dan ego, sebagaimana dijelaskan dalam teori heksagon penipuan. Berhubung variabel dalam teori heksagon penipuan tidak dapat langsung diteliti, maka diperlukan alat ukur. Instrumen-instrumen ini melibatkan target keuangan, stabilitas keuangan, tekanan eksternal, pendidikan pimpinan, koneksi politik, pemantauan yang tidak efektif, kualitas auditor eksternal, rasionalisasi, dan dualitas pimpinan. Subjek penelitian ini adalah industri manufaktur sektor otomotif dan komponen yang terdaftar di Bursa Efek Indonesia, tahun 2011 hingga 2020. Sampel ditentukan melalui purposive sampling, dan analisis dilakukan menggunakan analisis regresi data panel. Hasil menunjukkan bahwa tekanan (yang diwakili oleh target keuangan) memiliki pengaruh positif signifikan, dan elemen ego (yang diwakili oleh dualitas CEO) juga memiliki pengaruh positif signifikan. Hasil penelitian ini memberikan implikasi bahwa secara teoritis teori fraud hexagon terdapat dua komponen yang berpengaruh yaitu tekanan dan elemen ego. Secara praktis, bagi dunia industri diharapkan dapat mempertimbangkan dua hal tersebut dalam upaya pencegahan potensi tindakan kecurangan laporan keuangan.ABSTRACTThis research analyzes financial statement fraud using six variables: pressure, capability, collusion, opportunity, rationalization, and ego, as explained in the hexagon fraud theory. Since the variables in the hexagon fraud theory cannot be directly examined, measurement tools are required. These instruments involve financial targets, financial stability, external pressure, CEO education, political connections, ineffective monitoring, external auditor quality, rationalization, and CEO duality. The subjects of this research are companies in the automotive and component manufacturing sectors listed on the Indonesia Stock Exchange from 2011 to 2020. Samples are determined through purposive sampling, and analysis is conducted using EViews 12. The research findings indicate that pressure (represented by financial targets) has a significant positive influence, and ego elements (represented by CEO duality) also have a significant positive impact. The implications of this study suggest that theoretically, the hexagon fraud theory includes two influential components: pressure and ego elements. Practically, industries are encouraged to consider these factors in efforts to prevent potential financial statement fraud.

Profiling Fraud, Fraudster, and Victim Sofianti, Septarina Prita Dania; Andriana, Andriana; Az-zahra, Intan Fauzia
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 2 (2024): August - November 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i2.4502

Globally, companies often face occupational fraud, which is considered the most damaging type of fraud for businesses, accounting for five percent of their annual income losses each year. Profiling is one effective technique for preventing and detecting occupational fraud. This process involves creating profiles of both fraud victims and perpetrators. This qualitative research, employing a descriptive study method, aims to analyze trends in victim profiles, types of fraud, and fraudster profiles over the past decade, using data from the Association of Certified Fraud Examiners (ACFE) for the years 2012–2022. The findings indicate that financial statement fraud results in the highest financial losses, despite being the least common type of fraud. Conversely, asset misappropriation is the most frequent type of fraud but results in the lowest financial losses. The most common profile of fraud perpetrators includes the following characteristics: male, aged between 31 and 45, employed in a non-managerial position, holding a bachelor's degree, having worked for one to five years, with no criminal history, and living beyond their means. Additionally, smaller firms are more susceptible to fraud, and organizations in the banking and financial sectors are particularly vulnerable to occupational fraud.

Preferensi Masyarakat Desa dan Kota Terhadap Perbankan Syariah di Kabupaten Jember Yuliati, Lilis; Rohmah, Fifi Nur; Sofianti, Septarina Prita Dania
Etihad: Journal of Islamic Banking and Finance Vol. 3 No. 1 (2023)
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/etihad.v3i1.5158

Introduction: This study aims to determine the preferences of rural and urban communities in Jember Regency for Islamic banking. Several factors influence these preferences, including knowledge of Islamic banking and the location of Islamic banking. Research Methods: This research method used a quantitative approach with multiple linear regression analysis. The object of his research includes rural and urban communities in Jember Regency. The sample selection in this study used random sampling of 200 respondents and was carried out randomly. Results: The variable knowledge of Islamic banking in urban and rural communities positively and significantly influences Islamic banking in Jember Regency. Furthermore, the variable location of Islamic banking in rural and urban communities positively influences Islamic banking in Jember Regency. Conclusion: Thus, it is necessary to expand access to Islamic banks to continue increasing the number of offices so that the general public can find information about Islamic banking. This is an excellent opportunity for financial institutions such as Islamic banks to exist and be sustainable.

Analisis Strategi Bauran Pemasaran berdasarkan Prinsip Syariah (Studi Kasus: Meryva Shop di Kulonprogo, Yogyakarta): (Marketing Mix Strategy Analysis based on Sharia Sharia Principles (Case Study: Meryva Shop in Kulonprogo, Yogyakarta)) Isti Fadah; Desva Kansa Vijonta; Septarina Prita Dania Sofianti; Istatuk Budi Yuswanto
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 9 No. 1 (2022): e-JEBA Volume 9 Number 1 Year 2022
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v9i1.29241

This study aims to determine and analyze the suitability of the application of the marketing mix at Meryva Shop with sharia principles. This marketing mix consists of product (product), price (price), place (place), & promotion (promotion) which is often referred to as the 4Ps. Meryva Shop is one of the Micro Small and Medium Enterprises (UMKM) which is engaged in the culinary and textile businesses. Some of its products in the culinary field are Drinkita, Snackita, and Iki Suki; Meanwhile, for the textile sector, women's clothing is varied, namely, pajamas and negligee suits. Meryva Shop has 2 places to run its business, namely through anstore offline located at Ndalem Giripeni Housing 106, Kulonprogo, and anstore online using theplatform Shopee. The method used in this research is qualitative. This study uses primary and secondary data with interviews, observations, and documentation as data collection techniques. The informants used are the owner of the Meryva Shop itself and several of its customers. The results of this study indicate that the application of the four marketing mixes at Meryva Shop, namely the product mix, price, place/distribution channel, and promotion is in accordance with sharia principles. Keywords: Culinary, Marketing Mix, Meryva Shop, Sharia Principles, Textile.

Profiling Fraud, Fraudster, and Victim Sofianti, Septarina Prita Dania; Andriana, Andriana; Az-zahra, Intan Fauzia
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 2 (2024): August - November 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i2.4502

Globally, companies often face occupational fraud, which is considered the most damaging type of fraud for businesses, accounting for five percent of their annual income losses each year. Profiling is one effective technique for preventing and detecting occupational fraud. This process involves creating profiles of both fraud victims and perpetrators. This qualitative research, employing a descriptive study method, aims to analyze trends in victim profiles, types of fraud, and fraudster profiles over the past decade, using data from the Association of Certified Fraud Examiners (ACFE) for the years 2012–2022. The findings indicate that financial statement fraud results in the highest financial losses, despite being the least common type of fraud. Conversely, asset misappropriation is the most frequent type of fraud but results in the lowest financial losses. The most common profile of fraud perpetrators includes the following characteristics: male, aged between 31 and 45, employed in a non-managerial position, holding a bachelor's degree, having worked for one to five years, with no criminal history, and living beyond their means. Additionally, smaller firms are more susceptible to fraud, and organizations in the banking and financial sectors are particularly vulnerable to occupational fraud.

Pengaruh Kinerja Karyawan, Bagi Hasil dan Kualitas Pelayanan terhadap Kepuasan Anggota pada Koperasi Konsumen Syariah Malabar Anfarinsyah Pratama, Wildan; Moehammad Fathorrazi; Sofianti, Septarina Prita Dania
IJABAH Vol. 3 No. 1 (2025): IJABAH
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ijabah.v3i1.404

This study aims to determine and analyze the effect of employee performance (X1), profit sharing (X2) and service quality (X3) partially and simultaneously on member satisfaction (Y) in Malabar sharia consumer cooperatives. The type of research used is quantitative research. The population in this study is members who have mudharabah savings at Malabar sharia consumer cooperatives with a sample of 75 respondents. The analysis tool used multiple linear regression. The test results of the multiple linear regression analysis coefficient show that; 1) employee performance has a positive and significant effect on the satisfaction of mudharabah savings members at the Malabar sharia consumer cooperative. 2) profit sharing has a positive and significant effect on the satisfaction of mudharabah savings members at the Malabar sharia consumer cooperative. 3) service quality has a positive and significant effect on the satisfaction of mudharabah savings members at the Malabar sharia consumer cooperative. 4) employee performance, profit sharing and service quality have a positive and significant effect on the satisfaction of mudharabah savings members at the Malabar sharia consumer cooperative.

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