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All Journal Jurnal Reviu Akuntansi dan Keuangan Wahana Riset Akuntansi Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Infestasi Journal of Accounting and Investment TIJAB (The International Journal of Applied Business) Jurnal AKSI (Akuntansi dan Sistem Informasi) Jurnal Akademi Akuntansi (JAA) Reviu Akuntansi dan Bisnis Indonesia Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Wiga : Jurnal Penelitian Ilmu Ekonomi Parjhuga : Jurnal Penelitian dan Pengembangan Daerah
Hakim, Tito IM. Rahman
Universitas Trunojoyo Madura
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences

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RECURRENT FINDINGS IN THE AUDIT OF GOODS AND SERVICES PROCUREMENT IN LOCAL GOVERNMENT Tito I M. Rahman Hakim; Prasetyono Prasetyono
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 11 No 1 (2021): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v1i1.21416

Abstract

Korupsi adalah praktik yang berubah seiring dengan perkembangannya. Artikel ini menggunakan metode kualitatif dan mencoba untuk menyelidiki penipuan pengadaan secara mendalam untuk mendapatkan pemahaman tentang fenomena ini. Penelitian ini bertujuan untuk memberikan pandangan yang berbeda mengenai korupsi dalam pengadaan publik dengan menggali secara kualitatif dan mendalam temuan berulang untuk melakukan kecurangan di pemerintah daerah. Menggunakan wawancara mendalam dan kuesioner terbuka dengan auditor internal pemerintah daerah, artikel ini menyajikan beberapa wawasan bahwa temuan berulang lebih cenderung menjadi media bagi perilaku fraud untuk menggelapkan dana dari pengadaan barang dan jasa publik. Kami menemukan bahwa penggelapan biasanya dilakukan dengan menggunakan kesalahan administrasi dan pemecahan pembelian sehingga pelaku fraud dapat menggunakan e-catalog untuk membeli langsung dari penjual yang mereka kenal. Banyak faktor yang memungkinkan pelaku fraud mendapatkan kemampuan untuk melakukan perbuatan jahat tersebut. Kami juga mengusulkan beberapa strategi untuk memitigasi fraud dengan memanfaatkan temuan yang berulang, seperti peningkatan kompetensi auditor, peningkatan komunikasi, pendampingan dari inspektorat, dan sanksi yang tegas. Temuan dan strategi yang diajukan dapat menjadi salah satu alternatif perbaikan tata kelola pada pemerintahan daerah.
Determinan Bias Boundary dan Bias Pengambilan Keputusan: Perspektif Bounded Rationality Theory Rita Yuliana; Hanif Yusuf Seputro; Tito IM. Rahman Hakim
InFestasi Vol 16, No 1 (2020): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v16i1.6980

Abstract

In accounting, decision is an important aspect but prone to bias in its making process. Limitation in decision making that lead to bias is driven by some bound. This study aims to enunciate some bounds and identify bias determinant in decision making process. Literature review is employed to analyze thirty-four articles since 1986 until 2018 from renown journal publisher such as science direct, emerald, Jstor regarding decision making in business field. The results shows that there are 9 bias determinant in decision making process such as task complexity, information presentation format, quality and quantity of information/data, situation/environment, competency, method, experience, personality trait and motivation. This article contribute to body of literature and decision makers by provide gap on decision making on the context of judgment bias and bias determinant that should take in to account before making a decision for better result.
Activity-Based Costing and Its Derivatives and Significance in the Cutting-Edge Environment Tito IM. Rahman Hakim
TIJAB (The International Journal of Applied Business) Vol. 2 No. 2 (2018): NOVEMBER 2018
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (278.154 KB) | DOI: 10.20473/tijab.V2.I2.2018.107-122

Abstract

The purpose of this article is to explore activity-based costing with its derivative, that is time-driven activity-based costing and fuzzy time-driven activity-based costing via some relevant researches and observe significance of this systems in sophisticated business environment. Activity-based costing is a costing system with two phases that track cost from activity to product. The emergence of activity-based costing is driven by irrelevance calculation of traditional costing system that cause information distortion. Therefore, activity-based costing emerges as a alternative problem solving of this distortion. But activity-based costing as a system has its drawbacks. These drawbacks try to be covered later with the emergence of model development of former activity-based costing. Through time-driven activity-based costing, activity-based costing that previously complex and expensive become simpler and more economic. Subsequently, through uzzy time-driven activity-based costing, calculation of time-driven activity-based costing that previously in-absolute and ambiguity become less. Through three tradeoff analysis, that is cost-benefit, complexity-simplify, and first-secondary, it is known that activity-based costing and its derivative still have a great significance in business environment that full of sophistication and recency.
Analysis of the Participation of Micro, Small, and Medium Enterprises (MSMEs) Taxpayers in Utilizing Tax Incentives Affected by the COVID-19 Pandemic Imam Agus Faisol; Tito IM. Rahman Hakim
TIJAB (The International Journal of Applied Business) Vol. 5 No. 1 (2021): APRIL 2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.V5.I1.2021.71-80

Abstract

This study aims to assess the effectiveness of the COVID-19 tax incentives that the government has issued. It focused on Micro, Small, and Medium Enterprises (MSMEs) taxpayers to participate in COVID-19 tax incentives. Using a qualitative method, this study used in-depth interviews with 2 informants who were a tax consultant and a small-medium enterprise accountant. The findings show that the effectiveness of the COVID-19 tax incentive is still lacking, and it is in line with the participation of MSMEs that is still low in utilizing tax incentives. The low participation of MSMEs in utilizing tax incentives can be seen from the data, which shows that after 5 months of running the program, out of around 2.3 million MSMEs, only 200,000 have taken advantage of this facility. The tax consultant states that the scheme that has been implemented in mitigating the financial burden of MSMEs is not effective for the object of incentives in not substantial. The informant suggests incentives to cover value-added tax also. The government is expected to create a new and better incentive scheme. The new incentive scheme is also to provide an equilibrium of responsibility for both government and society. This paper contributes theoretically by examining new types of tax incentives, namely COVID-19 tax incentives, and helping policymakers make better tax incentive schemes in the future.
Dimensi Fraud Hexagon Dan Spiritualitas Pada Kecurangan Akademik Selama Pembelajaran Daring Akhmad Affandi; Tito I.M Rahman Hakim; Prasetyono Prasetyono
InFestasi Vol 18, No 1 (2022): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v18i1.14605

Abstract

COVID-19 membuat perubahan di sejumlah sisi kehidupan manusia. Salah satu perubahannya berada dalam bidang pendidikan. Pembelajaran yang dulu dilakukan secara luring kini harus dilakukan secara daring. Dampak dari pembelajaran daring membuat kecurangan akademik semakin meningkat. Artikel ini bertujuan untuk menguji pengaruh tekanan, kemampuan, kolusi, kesempatan, rasionalisasi dan ego terhadap kecurangan akademik saat pembelajaran daring yang dimoderasi oleh spiritualitas. Responden penelitian ini adalah 191 mahasiswa S1 Akuntansi Universitas Trunojoyo Madura. Teknik pengambilan data menggunakan kuesioner secara online. Data yang diperoleh diolah menggunakan program SmartPLS. Penelitian ini menunjukkan hasil bahwa tekanan, kolusi dan kesempatan berpengaruh positif dan signifikan terhadap kecurangan akademik saat pembelajaran daring, sedangkan kemampuan, rasionalisasi dan ego tidak berpengaruh signifikan. Spiritualitas juga tidak mampu memoderasi tekanan, kemampuan, kolusi, kesempatan, rasionalisasi dan ego terhadap kecurangan akademik saat pembelajaran daring. Mahasiswa cenderung melakukan kecurangan akademik selama pembelajaran daring karena mereka memiliki kesempatan untuk melakukan hal tersebut, terdapat bantuan dari sesama mahasiswa dan adanya tekanan baik secara internal maupun eksternal agar berprestasi secara akademik. COVID-19 has made changes in many aspects of human life. One of the changes is in the education aspect. The learning process that used to be carried out offline now has to be done online. One consequence of online learning is the soaring academic cheating. This paper aims to examine the effect of pressure, capability, collusion, opportunity, rationalization and ego on academic cheating during online learning moderated by spirituality. The respondents of this study were 191 bachelor's students of Accounting, Trunojoyo Madura University. Data collection techniques using online questionnaires. The data obtained is processed statistically using the SmartPLS program. The result of this study shows that pressure, collusion and opportunity have a positive and significant effect on academic cheating during online learning, while capability, rationalization and ego have no significant effect. Spirituality is also unable to moderate pressure, capability, collusion, opportunity, rationalization and ego towards academic cheating during online learning. Students commit academic fraud during online learning because they have the opportunity to do so, there is assistance from fellow students and are pressured both internally and externally to excel academically.
Penguatan Kompetensi Relawan Pajak Universitas Trunojoyo Madura Imam Agus Faisol Imam; Khy’sh Nusri Leapatra Chamalinda; Tito IM Rahman Hakim
Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Vol. 2 No. 4 (2022): Juli 2022 - Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25008/altifani.v2i4.256

Abstract

Pengabdian ini dilaksanakan atar kerja sama Kantor Pelayanan Pajak (KPP) Pratama Bangkalan dengan Tax Center Fakultas Ekonomi dan Bisnis (FEB) Universitas Trunojoyo Madura. Tujuan diadakannya pelatihan bagi relawan pajak yaitu untuk meningkatkan soft skill dan hard skill bidang perpajakan untuk mempersiapkan pendampingan dan asistensi pengisian SPT tahunan. Pelatihan dilaksanakan di KPP Pratama Bangkalan dengan mengkolaborasikan pegawai pajak dan pengurus Tax Center FEB sebagai pemateri kegiatan. Peserta kegiatan merupakan relawan pajak sejumlah 40 yang telah lolos seleksi administasi, tes tulis dan tes wawancara. Relawan pajak terdiri dari mahasiswa S1 Akuntansi, S1 Manajemen dan S1 Ekonomi Pembangunan. Metode yang digunakan dalam pelatihan adalah dengan audio visual, ceramah, diskusi dan praktik pengisian SPT Tahunan wajib pajak orang pribadi. Berdasarkan pelatihan yang dilakukan, relawan pajak mampu mengisi SPT di e-filing dengan baik dan benar sesuai prosedur. Nilai post test relawan pajak diatas kemampuan dasar yaitu nilai 70-80 sebesar 32% dan nilai 81-100 sebesar 68%.
Return on Assets and Covid-19: Do Capital Adequacy Ratio, Loan to Deposit Ratio and Operational Efficiency Ratio Matters? Hendra Sanjaya Kusno; Ony Artauli Simatupang; Tito IM. Rahman Hakim; Ramli Ramli
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 2 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v7i2.333

Abstract

This study aims to test the effect of Capital Adequacy Ratio (CAR), Loan to Deposit (LDR), and Operational Efficiency Ratio (OER) on Return on Assets (ROA) during the Covid-19 pandemic. This study utilizes a purposive sampling method using a population of National Private Commercial Banks (NPCB) for foreign exchange listed on the Indonesia Stock Exchange (IDX). The data used is the Annual Report for the 2019-2020 period which has been published and based on the purposive sampling method the number of samples used is 44. The analytical technique used in this study is multiple linear regression using SPSS 24. Based on the results of the study, it shows that CAR has a significant positive effect on ROA, LDR has no significant effect on ROA, and OER has a negative effect on Return on Assets (ROA).
Whistleblowing Determinants: The Interaction Between Micro Social Ethical Environment And Organizational Ethical Leadership Alfa Laili; Tito IM. Rahman Hakim; Prasetyono Prasetyono
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i3.23531

Abstract

This paper examines the influence of organizational commitment and microsocial ethical environment on internal whistleblowing intentions. This paper also investigates the moderating effect of organizational ethical leadership on organizational commitment and microsocial ethical environment. A total of 197 students at universities in Madura became respondents to this study. The sample is filtered from students in Madura Universities who join student organizations with snowball sampling. The hypotheses are tested using the partial least square (PLS) technique. The findings indicate that support from an ethical environment is associated with students' whistleblowing intentions, while organizational commitment is not significantly associated with whistleblowing intentions. Organizational ethical leadership is revealed to strengthen the effect of organizational commitment and to weaken the impact of microsocial ethical environment on internal whistleblowing intentions. The findings of this study lead researchers to conclude that "safety" is the driving factor to report fraud, not "responsibility" or "bravery". The rectorate in higher education institutions in Madura also prompted the implementation of an official whistleblowing system and ethics training so students who join student organizations feel safe and keep sensible of wrongdoing around them.
Interaksi Dark Triad dan Fraud Hexagon: Perspektif Kecurangan Akademik Sapta Reza Gautama; Tito IM. Rahman Hakim; Erfan Muhammad
Reviu Akuntansi dan Bisnis Indonesia Vol 7, No 2 (2023): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v7i2.19807

Abstract

Latar Belakang: Masifnya kecurangan akademik yang dilakukan mahasiswa masih menjadi topik penelitian yang menarik di bidang akuntansi keperilakuan, terutama karena kecurangan akademik kemungkinan besar akan memengaruhi perilaku kecurangan di dunia kerja. Guna memetakan faktor yang memicu kecurangan akademik maka studi ini dilakukan dengan tujuan memitigasi faktor terjadinya perilaku tidak etis tersebut. Tujuan: Tujuan penelitian ini adalah untuk menguji efek moderasi faktor dark triad pada pengaruh faktor fraud hexagon terhadap kecurangan akademik.Metode Penelitian: Penelitian ini menggunakan pendekatan kuantitatif dengan pengumpulan data menggunakan kuesioner. Populasi data dari penelitian ini adalah mahasiswa S1 akuntansi pada perguruan tinggi yang ada di Madura dengan kriteria mahasiswa aktif S1 akuntansi dan telah atau sedang menempuh mata kuliah audit II atau akuntansi forensik. Teknik pengambilan sampel menggunakan purposive sampling dan diperoleh 260 responden. Alat analisis data yang digunakan dalam penelitian ini adalah SmartPLS 4.Hasil Penelitian: Temuan penelitian ini menunjukkan bahwa tekanan, kesempatan, rasionalisasi, kemampuan dan ego berpengaruh terhadap perilaku kecurangan akademik, sedangkan kolusi tidak berpengaruh signifikan terhadap kecurangan akademik. Ketiga faktor dark triad (machiavellianism, narcissism dan psychopathy) secara empiris tidak terbukti mampu memoderasi secara signifikan pengaruh variabel eksogen (kesempatan, kemampuan, rasionalisasi dan ego) terhadap variabel endogen, yaitu kecurangan akademik.Keterbatasan Penelitian: Observasi dilakukan pada scope perguruan tinggi di Madura, sehingga sempitnya lingkup penelitian merupakan keterbatasan dari penelitian ini.Keaslian/Kebaruan Penelitian: Penelitian ini mencoba mengurangi gap pada topik kecurangan akademik dengan menambahkan faktor dark triad sebagai variabel moderasi.
Lessening The Cost of Whistleblowing Through Hierarchy Peer-Reporting Type: A Grid-Group Cultural Theory Perspective Hakami, Akhmad Hafizh; Hakim, Tito IM. Rahman; Muhammad, Erfan
Wahana Riset Akuntansi Vol 12, No 1 (2024)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v12i1.125465

Abstract

Purpose – This study examines the moderating effect of peer-reporting type on the influence of microsocial ethical environment, anonymous reporting channel, and perceived personal cost on internal whistleblowing intentions.Methodology – This paper is an empirical study using accounting students at Trunojoyo Madura University and Bahaudin Mudhary University as respondents. By distributing an online questionnaire and using incidental sampling, 156 responses were obtained. WarpPLS software version 7.0 is used to test the hypotheses.Findings – Microsocial ethical environment and perceived personal costs have a significant effect on whistleblowing intentions. Anonymous reporting channel do not have a substantial impact on whistleblowing intentions. Peer-reporting type moderates the influence of anonymous reporting channel on whistleblowing intentions. Still, it does not significantly moderate the effect of microsocial ethical environment and the impact of perceived personal costs on whistleblowing intentions. This research also provides empirical evidence that the hierarchical dimension is a suitable policy to use to report wrongdoing among accounting students at Trunojoyo Madura University and Bahaudin Mudhary University who take forensic accounting courses.Originality – This study is among the earliest to investigate the moderation effect of peer-reporting type. A previous study based on grid-group cultural theory proposes peer-reporting type as one of the antecedents of whistleblowing intentions, albeit at the conceptual level. The present study tries to further develop this concept (peer-reporting type) as a moderating variable by transforming the peer-reporting type concept into a research instrument.  Limititation/Implication – The peer-reporting type questionnaire in this research was created referring to the peer-reporting type concept proposed by the previous study. This instrument is based on the four-dimensional concept of grid-group cultural theory, which is still at the conceptual level. Therefore, the validity and reliability of this instrument need to be tested further through settings, respondents, and others research.
Co-Authors Akhmad Affandi Alfa Laili Amanda, Diva Putri Anggraeni, Diana Rahmatika Auliya Zulfatillah Chamalinda, Khy'sh Nusri Leapatra Citra Lutfia Diva Putri Amanda Erfan Muhammad Erfan Muhammad Erfan Muhammad, Erfan Frida Fanani Rohma Hakami, Akhmad Hafizh Hanif Yusuf Seputro Imam Agus Faisol Khy’sh Nusri Leapatra Chamalinda Kusno, Hendra Sanjaya Listiana, Yufita M. Boy Singgih Gitayuda Maulini, Nanda Shally Muhammad Syam Kusufi Ony Artauli Simatupang Prasetyono Prasetyono Prasetyono Prasetyono Rahmat Zuhdi Rahmat Zuhdi Ramli Ramli Ravid Nur Wahid Reddy Setiawan Rifki Aprillah Saleh Rita Yuliana Sapta Reza Gautama Turnanto, Agus