Article Per Year (5 Year)
p-Index From 2020 - 2025
0.751
P-Index
This Author published in this journals
All Journal KABILAH : Journal of Social Community J-MACC : Journal of Management and Accounting EKUITAS (Jurnal Ekonomi dan Keuangan) Asia Pacific Fraud Journal Share: Jurnal Ekonomi dan Keuangan Islam
Mohammad Nizarul Alim
Universitas Trunojoyo Madura
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
BUDAYA ORGANISASI DAN SISTEM PENGENDALIAN MANAJEMEN PADA PERGURUAN TINGGI Imam Wahyudi; Mohammad Nizarul Alim; Evi Malia; Ika Oktaviana Dewi
KABILAH : Journal of Social Community Vol. 6 No. 2 (2021): Desember
Publisher : LP2M IAI Nazhatut Thullab Sampang

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

Abstract

Abstrak: Penelitian ini bertujuan untuk menguraikan budaya organisasi dan system pengendalian manajemen pada perguruan tinggi. Metode yang digunakan adalah study literatur melalui pendekatan kualitatif, dengan data skunder sebagai sumber data yang digunakan untuk menganalis data hingga menjadi sebuah kesimpulan. Hasil penelitian menunjukkan bahwa penerapan budaya organisasi pada perguruan tinggi digunakan untuk menujukkan jati diri perguruan tinggi, selain itu penerapan budaya organisasi membawa pengaruh terhadap perguruan tinggi melalui nilai-nilai yang ditanamkan baik secara verbal maupun aturan yang berlaku. Sedangkan implementasi system pengendalian pada perguruan tinggi lebih kepada memitigasi terjadinya risiko dan acaman dari eksternal maupun internal serta kualitas perguruan tinggi yang di gambarkan melalui hasil penilaian perguruan tinggi yang disebut dengan akreditasi. Pengelolaan yang baik akan membawa dampak yang baik, akan tetapi jika pengelolaan yang dilakukan tidak mengikuti aturan dan standar yang sudah ditetapkan maka stakeholder sebagai investor utama akan dapat menilai perguruan tinggi tersebut sehat atau tidak. Kata Kunci: budaya organisasi, system pengendalian manajemen, perguruan tinggi
SASARAN DAN EVALUASI ANGGARAN: KETIDAKPASTIAN LINGKUNGAN DAN PENGALAMAN MANAJER SEBAGAI VARIABEL KONTINJENSI Dr. Mohammad Nizarul Alim, M.Si., Ak.
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 10 No 1 (2006)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2006.v10.i1.254

Abstract

Most of budgets studies have focused on budget participation. It was argument that level of participation in budgeting process is most important part of budgeting procedure. The activity could predict and reduce future uncertainty. The others components of budgeting like budget goal and budget evaluation lacked attention. This study aims to investigate the impact of budget goal difficulty and budget evaluation style on managerial performance and job satisfaction with contingency approach.  Level of difficulty would arise when environment uncertainty exist. It should need different style of budget evaluation. But, experience managers seem could anticipate it. Results support hypothesis that budget goal difficulty and budget evaluation style were contingent with manager experience and environment uncertainty
PUBLIKASI ILMIAH DAN PLAGIARISME DENGAN LOCUS OF CONTROL SEBAGAI MODERASI Isnaini Anniswati Rosyida; M. Nizarul Alim
J-MACC Vol 5 No 1 (2022): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v5i1.2937

Abstract

This study aims to determine the effect of scientific publication requirements on plagiarism and the role of locus of control as a moderating variable from the influence of scientific publication requirements on plagiarism in private universities. This research uses a quantitative method with respondents from accounting lecturers at Private Universities in East Java. The researcher used the Smart PLS 3.0 program to test the research hypothesis to examine the effect of scientific publication requirements on plagiarism and examine the role of locus of control as a moderating variable from the influence of the burden of scientific publications on plagiarism. The sample in this study is a lecturer at a Private College in East Java. The method used to determine the sample is purposive sampling. The research data was obtained by distributing questionnaires directly to the respondents. The test results show that the burden of scientific publications influences plagiarism. Locus of control is a moderating variable from the influence of the burden of scientific publications on plagiarism on accounting lecturers in private universities
Market Consequences and Real Earnings Management: Empirical Study in Indonesia Greska Redielano Ramadan; Mohammad Nizarul Alim; Prasetyono Prasetyono; Nur Sayidah
Asia Pacific Fraud Journal Vol 7, No 1: Volume 7, No. 1st Edition (January-June 2022)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v7i1.210

Abstract

This research examined the consequences of real earnings management. We analyzed real earnings management’s effects on two aspects of investment: capital market and earnings informativeness. We rely on the efficient market hypothesis theorized by Fama (1969)to predict the market and accounting consequences caused by real earnings management. Our population and samples are a non-financial company listed on the Indonesian Stock Exchange during 2013-2017. We conducted event studies that examine cumulative abnormal return and earnings response coefficient two days before and after the financial statement was published. The model results showed that real earnings management has a negative impact on both stock return and the informativeness of earnings. We also found empirical evidence that the capital market could reach an indication of earnings manipulations through real earnings management. Those results give us the insight that the Indonesian capital market level of efficiencies classified into semi-strong form.
Islamic Philanthropy as a Deterrent to Potential Fraud Nanang Setiawan; Muhammad Nizarul Alim
Share: Jurnal Ekonomi dan Keuangan Islam Vol 11, No 1 (2022)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v11i1.11074

Abstract

This study aims to investigate the utilization of Islamic philanthropic institutions in Indonesia and to recommend fraud-prevention warning signals. This study employs the desk study method to conduct qualitative research with The Allocation to Collection Ratio (ACR), the disbursement speed, and the Amil Right Ratio (RHA) as early warning signals for the possibility of fraud. Data was collected from eight Islamic charitable organizations in Indonesia. Using the ACR method, the results indicated that Badan Amil Zakat Nasional (BAZNAS), Dompet Dhuafa (DD), Institut Zakat Indonesia (IZI), Lazis Muhammadiyah (Lazismu), and Baitul Maal Muamalat (BMM) have a greater potential for fraud based on higher deposited cash balances exceeding 10 percent (11-30 percent ). Due to the lack of sufficient data on website searches and financial reports, the assessment of disbursement speed is not covered in this study. Other results indicated that using the RHA method, the only institution with a RHA greater than 12.5% is RZ (RHA 13.8%), which has a greater potential for fraud due to the orientation of the institution's responsibility towards the institution's interests rather than the interests of non-amil mustahik. This study contributes to providing an overview of the use of funds in Islamic philanthropic institutions and fraud warning signs in order to anticipate and prevent potential fraud.==================================================================================================== ABSTRAK – Filantropi Islam Sebagai Pencegah Potensi Fraud. Studi ini ditujukan untuk mengeksplorasi pendayagunaan lembaga filantropi Islam di Indonesia dan memberikan rekomendasi warning signals sebagai upaya pencegahan terhadap potensi fraud. Studi ini merupakan penelitian kualitatif menggunakan metode desk study dengan tiga metode sebagai warning signal terhadap potensi fraud: metode ACR (Allocation to Collection Ratio), Disbursement Speed dan Rasio Hak Amil (RHA). Studi ini menggunakan objek data delapan lembaga filantropi Islam di Indonesia. Hasil studi menunjukkan melalui metode ACR: Badan Amil Zakat Nasional (BAZNAS), Dompet Dhuafa (DD), Institut Zakat Indonesia (IZI), Lazis Muhammadiyah (Lazismu) dan Baitul Maal Muamalat (BMM) memiliki potensi fraud yang lebih tinggi didasarkan pada saldo kas yang mengendap lebih tinggi di atas 10% (11-30%). Penilaian disbursement speed tidak dijelaskan dalam studi ini dikarenakan tidak adanya informasi yang memadai pada penelusuran website dan laporan keuangan. Hasil studi lainnya menunjukkan melalui metode RHA, satu lembaga dengan RHA >12,5% adalah RZ (RHA 13,8%) memiliki potensi fraud lebih tinggi didasarkan pada orientasi tanggungjawab lembaga yang lebih berpihak kepada kepentingan lembaga daripada kepentingan pihak mustahik non ‘amil. Studi ini berkontribusi memberikan gambaran pendayagunaan dana pada lembaga filantropi Islam, memberikan warning signal terhadap potensi fraud untuk mengantisipasi dan meminimalisir terjadinya potensi fraud.
Co-Authors Evi Malia Greska Redielano Ramadan Imam Wahyudi Isnaini Anniswati Rosyida Nanang Setiawan Nur Sayidah Oktaviana Dewi, Ika Prasetyono Prasetyono