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Mengungkap Cara Melakukan Praktik Fraud di Pemerintah Kota Malang Ramadhani, Annas Rahmat; Triyuwono, Iwan; Purwanti, Lilik
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 1 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i1.7311

This study aims to reveal fraud practices in the government environment, especially in Malang City Government. The study uses an interpretive approach with ethnomethodology method developed by Garfinkel to find ways or methods that are believed in a social environment based on social interactions in daily life. The data in this study were obtained from observations in the field by actively participating in each activity, in-depth interviews related to ways to commit fraud in Malang City Government with people who are related and has direct contact with fraud, and using documentation based on irregularities documents. Data analysis was performed using indexicality and reflectivity analysis. The results of the study show that there are four ways to conduct fraudulent practices in Malang City Government, such as; giving gifts, Bancakan, misuse of the budget starting from the preparation to accountability, and embezzling government assets into private property. The results of this study confirm that fraud practices Malang City Governement depend on its socio-geographical conditions where the culture habits of the “Bahasa Walikan” and the “Oyi Tok Wes” phrase support fraud.

Mengungkap Cara Melakukan Praktik Fraud di Pemerintah Kota Malang Annas Rahmat Ramadhani; Iwan Triyuwono; Lilik Purwanti
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 1 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i1.7311

This study aims to reveal fraud practices in the government environment, especially in Malang City Government. The study uses an interpretive approach with ethnomethodology method developed by Garfinkel to find ways or methods that are believed in a social environment based on social interactions in daily life. The data in this study were obtained from observations in the field by actively participating in each activity, in-depth interviews related to ways to commit fraud in Malang City Government with people who are related and has direct contact with fraud, and using documentation based on irregularities documents. Data analysis was performed using indexicality and reflectivity analysis. The results of the study show that there are four ways to conduct fraudulent practices in Malang City Government, such as; giving gifts, Bancakan, misuse of the budget starting from the preparation to accountability, and embezzling government assets into private property. The results of this study confirm that fraud practices Malang City Governement depend on its socio-geographical conditions where the culture habits of the “Bahasa Walikan” and the “Oyi Tok Wes” phrase support fraud.

The Influence of Local Tax Services and Taxpayer Awareness on Local Revenue Increase in Sukoharjo Regency Revenue Management Agency Ramadhani, Annas Rahmat; Nurrahmah, Yan Yashinta; Gamat, Mutia Taqina; Nadeak, Putry H.; Nurdin, Ade Ali; Darulmalshah , Destian Arshad
Indonesian Journal of Economics and Management Vol. 5 No. 2 (2025): Indonesian Journal of Economics and Management (March 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v5i2.6576

The local tax service system at the Financial Management, Revenue and Regional Assets Agency of Sukoharjo Regency is carried out face-to-face by taxpayers who come directly to the office. The transition to a new website-based local tax service system makes it easier for taxpayers to fulfil their tax obligations. The emergence of this convenient service can improve taxpayer awareness, which can affect the original local government revenue. The ultimate goal of this research is to analyse the impact of the local tax service system and the taxpayer's awareness level on increasing the original local government revenue at the Financial Management, Revenue and Regional Assets Agency of Sukoharjo Regency. In fulfilling these objectives, the author uses a quantitative method, while the research samples are taken from local taxpayers who have registered at the Financial Management, Revenue and Regional Assets Agency of Sukoharjo Regency. The author collects data by distributing questionnaires and conducting a documentation study, while the data analysis techniques use multiple linear regression on classic assumption tests and hypothesis tests. The results show that there is a simultaneous and partial influence through the correlation of the Regional Tax Service System and the Regional Taxpayer Awareness Level on increasing Regional Original Revenue in Sukoharjo Regency.

Peningkatan Kualitas Pendampingan Anak Kanker melalui Integrasi Bimbingan Al-Qur’an bagi Orang Tua, Pembelajaran Adaptif Anak, dan Pelatihan Aplikasi Zahir bagi Staf Keuangan Qolbi, Satria Kharimul; Nurasman, Muhammad Syaiful; Nugraha, Muhamad Arif; Ramadhani, Annas Rahmat; Nuzul, Dinda Amanda Ainun; Gamat, Mutia Taqina; Nadeak, Putry H.
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 8 No 1 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v8i1.1802

Children with cancer face multidimensional challenges encompassing psychological, spiritual, educational, and institutional aspects, requiring an integrated family-centered support approach. This community service program aimed to improve the quality of assistance for children with cancer through the integration of Qur’anic reading guidance and spiritual mentoring for parents, adaptive learning for children, and financial management training using the Zahir application for institutional staff. The program was implemented at the Indonesian Cancer Child Foundation (YKAKI) Bandung Branch from March to September 2025 using a participatory approach. Indicators of success included increased parental engagement in spiritual sessions, sustained learning participation among children, and improved staff competence in digital financial recording and reporting. The results showed that parents experienced emotional catharsis and enhanced spiritual resilience, children maintained learning motivation and continuity through flexible and humanistic instruction, and staff were able to conduct more orderly and accountable transaction recording and basic financial reporting. Overall, this collaborative and integrative model proved effective in addressing the complex needs of children with cancer and their families and demonstrates strong potential for replication in similar institutions with contextual adjustments.

Pengaruh Corporate Social Responsibility dan Profitabilitas terhadap Harga Saham Perusahaan Batubara yang Terdaftar di BEI Periode 2020-2024 Gunawan, Fauziah Nadya Alfreda; Irawan, Arry; Kusumastuti, Endah Dwi; Ramadhani, Annas Rahmat
Indonesian Accounting Literacy Journal Vol. 6 No. 2 (2026): Indonesian Accounting Literacy Journal (March 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i2.6548

This study discusses the effect of CSR and profitability on the stock prices of coal companies on the IDX for the period 2020–2024. The issue raised is the increasing attention to the environmental impact of mining activities and how companies respond to it through sustainability disclosure. The purpose of the study is to analyze the relationship between CSR, profitability, and stock prices in sectors that have high environmental risks. The method used is a quantitative approach with secondary data from annual and sustainability reports, as well as logistic regression analysis using Eviews. The sample was determined through purposive sampling and produced 35 sample data. The results of the study show that CSR has a negative insignificant effect, profitability has a positive significant effect, and both have a simultaneous effect on stock prices, indicating that investors continue to consider aspects of sustainability and financial performance, especially in sectors with large environmental impacts.

Implementasi Aplikasi Zahir dalam Meningkatkan Transparansi Pengelolaan Keuangan yang Amanah di Yayasan Kasih Anak Kanker Indonesia Bandung Gamat, Mutia Taqina; Nadeak, Putry H.; Ramadhani, Annas Rahmat; Nuzul, Dinda Amanda Ainun; Nugraha, Muhamad Arif; Nurasman, Muhammad Syaiful; Qolbi, Satria Kharimul
Indonesian Accounting Literacy Journal Vol. 6 No. 2 (2026): Indonesian Accounting Literacy Journal (March 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i2.6836

Nonprofit organizations are required to maintain financial transparency and accountability in order to sustain public trust, particularly in managing donation funds. This study examines the implementation of Zahir Accounting in enhancing transparency and trustworthy financial management at the Indonesian Cancer Children’s Foundation (YKAKI) Bandung Branch. The objective of this research is to analyze the role of the application in improving reporting efficiency, orderly record-keeping, and accountability, especially among staff who do not entirely have accounting backgrounds. The study employs a qualitative field approach through observation, in-depth interviews, and documentation, with data validation conducted using triangulation. The findings indicate that Zahir Accounting improves documentation structure, reporting timeliness, and transaction traceability, thereby strengthening managerial oversight and accountability to donors. However, the effectiveness of the system remains dependent on user discipline and strengthened internal control. These findings affirm that accounting digitalization supports administrative transparency as well as the value of amanah in nonprofit financial governance

Pengaruh Kompetensi dan Beban Kerja Terhadap Kinerja Auditor: (Studi Empiris pada Kantor Akuntan Publik di Bali) Ramadhani, Annas Rahmat
Indonesian Accounting Literacy Journal Vol. 6 No. 2 (2026): Indonesian Accounting Literacy Journal (March 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i2.6838

The performance of auditors plays a critical role in ensuring the accuracy of financial statements and maintaining public trust in corporate internal control systems. Two key factors widely believed to influence auditor performance are competence and workload. Competence encompasses auditors’ understanding of accounting principles, technical skills, and sufficient professional experience, while workload refers to the volume and complexity of tasks that must be completed within a specified period. This study aims to examine the extent to which competence and workload affect auditor performance at Public Accounting Firms (KAP) in Bali, a region that is frequently used as a research setting for similar studies. Beyond technical aspects, this study also considers the psychological pressure experienced by auditors and public perceptions of the auditing profession. This study employs quantitative data obtained through questionnaires to measure competence, workload, and auditor performance. Primary data were collected through questionnaires, while secondary data were obtained from official documents and relevant literature. The research population consisted of 70 auditors working at KAPs in Bali, all of whom were included as a saturated sample. Data were collected through documentation and questionnaires. Data analysis involved descriptive statistics, validity and reliability testing, multiple linear regression to examine the effect of competence and workload on auditor performance, as well as classical assumption testing. Model fit testing and the coefficient of determination were also employed to evaluate model adequacy. The regression analysis results indicate that competence and workload do not have a significant effect on auditor performance, either partially or simultaneously.

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