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All Journal Jurnal Reviu Akuntansi dan Keuangan AKUNTABILITAS Jurnal Akuntansi Multiparadigma Infestasi Journal of Auditing, Finance, and Forensic Accounting Akuisisi : Jurnal Akuntansi Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara EKUITAS (Jurnal Ekonomi dan Keuangan) Asia Pacific Fraud Journal Jurnal Ilmiah Edunomika (JIE) Community Development Journal: Jurnal Pengabdian Masyarakat Proceedings of the International Conference on Nursing and Health Sciences JIPMukjt:Jurnal Ilmu Pendidikan Muhammadiyah Kramat Djati Journal of Social Science Indonesian Research Journal on Education Prosiding Seminar Informasi Kesehatan Nasional Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat Al-Zayn: Jurnal Ilmu Sosial & Hukum Journal of Community Service (Abdisci) SENMEA Jurnal Penelitian Keperawatan Jurnal Online Skripsi Manajemen Rekayasa Konstruksi (JOS-MRK) Pase: Journal of Contemporary Islamic Educational
Siti Musyarofah
Universitas Trunojoyo Madura
Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Other

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The Effect of Financial Audit Guidelines and Fraud Detection Awareness on Quality Audit Results During the COVID-19 Pandemic Sonly Nendiarie; Siti Musyarofah; Tarjo Tarjo
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2022: JTAKEN Vol. 8 No. 1 June 2022
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (949.4 KB) | DOI: 10.28986/jtaken.v8i1.842

Abstract

Many elements of society have experience disadvantages as a result of an array of problems in financial reporting. Given the preceding situation, a financial statement audit conducted by the auditor as an independent party is expected to achieve reliable audit quality. However, under the current situation of the pandemic, the auditor faced numerous challenges that have never been encountered before in carrying out audits. An Auditor must be more creative in conducting audits and comply with audit standards. The possibility of fraud risk in financial audits is also greater during the pandemic. This study aims to explain the role of financial audit guidelines and fraud detection awareness in providing quality audit results during the COVID-19 pandemic. This research was conducted upon auditors of BPK Representative of East Java province who were involved in financial audits. There were 91 respondents involved in this study. The research method applied multiple regression data analysis with the Partial Least Squares (PLS) approach through the help of the SmartPLS 3.0 program. The study would produce financial audit guidance variables and fraud detection awareness that will significantly positively affect quality audit results.  
Report on Local Government Finances Determinants: Evidence from Stewardship Perspectives Sasya Razita Fahira; Siti Musyarofah
JAFFA Vol 11, No 1 (2023): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v11i1.19631

Abstract

This study aims to provide empirical findings regarding the determinants of the level of reports of local government finance disclosure in districts/cities in East Java province. Determinants of the level of reports of local government finance disclosure include regional characteristics, complexity, and audit findings which are broken down into independent variables, including regional wealth, level of dependence, total assets, number of local government agencies, population, number of findings, and level of irregularities. The sample in this study was 93 reports on local government finances audited by the Audit Board of the Republic of Indonesia representing East Java Province for the 2017-2019 period (3 years), which were obtained using the purposive sampling method. The analytical method uses multiple linear regression analysis. The results showed that regional wealth and the level of dependence had a negative effect. Total assets positively affected the level of disclosure of financial statements. At the same time, the number of local government agencies, population, number of findings, and level of irregularities did not significantly affect the financial reports of district/city regional governments in East Java province. The central government needs to encourage regional financial transparency, especially for regions with a high local revenue and dependency level.
Implementasi Pengukuran Kinerja dengan Sistem Terintegrasi Lilik Absari; Siti Musyarofah; Bambang Haryadi
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 5 No. 1 (2021): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (342.962 KB) | DOI: 10.33795/jraam.v5i1.006

Abstract

This research was conducted at the dr. Soedomo Trenggalek Hospital in 2017, by implementing two performance measurement systems, Balanced Scorecard (BSC) and the Malcolm Baldrige National Quality Award (MBNQA). The aim is to understand the performance of dr. Soedomo Trenggalek Hospital. Integration is done by mapping each BSC perspective, then the MBNQA perspective is disseminated into BSC strategy map with 3 categories including Drivers, Systems, and Results. The research method used a case study. The results of the performance measurement with the integration of BSC and MBNQA in dr. Soedomo Trenggalek Hospital shows that his performance is quite good. Abstrak Penelitian ini dilakukan di RSUD dr. Soedomo Trenggalek pada tahun 2017, dengan mengimplementasikan dua sistem pengukuran kinerja Balanced Scorecard (BSC) dan Malcolm Baldrige National Quality Award (MBNQA). Tujuannya adalah untuk mengetahui kinerja pada RSUD dr. Soedomo Trenggalek. Integrasi dilakukan dengan memetakan setiap perspektif BSC, kemudian perspektif MBNQA disebarluaskan ke dalam peta strategi BSC dengan 3 kategori meliputi Driver, System, dan Result. Metode penelitian menggunakan studi kasus untuk mengukur kinerja RSUD dr. Soedomo Trenggalek. Pengukuran kinerja dengan integrasi BSC dan MBNQA di RSUD dr. Soedomo Trenggalek menunjukkan bahwa hasil kinerja yang cukup baik.
Effectiveness of the Internal Control System Against Fraud Tendencies “Meta-Analysis Study” Faisol Faisol; Bambang Haryadi; Siti Musyarofah; Anggi Pradhita Iswahyudi
Asia Pacific Fraud Journal Vol. 8 No. 2: 2nd Edition (July-December 2023)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v8i2.308

Abstract

The aim of this research is to evaluate the impact of internal control on fraud tendencies. This research uses a meta-analysis approach by reviewing comparable previous studies. This study invloves 20 previous studies published from 2017 to 2021 with themes related to the effect of internal control systems on fraud tendencies as the research sample. The aim of using the most recently published research is to maximize the effectiveness of this research. The JASP (Jaffreys’ Amazing Statistical Application) and Microsoft Excel programs are used to process the data in the meta-analysis. The outcome show that internal control system has a negative and significant effect on fraud tendencies. This is consistent with the theory and results of previous studies which show that the more effective the internal control system is implemented, the less likely fraud to occur in organizations. Therefore, based on the findings of this study, businesses and governmental organizations must have internal control systems in place to lessen the likelihood of fraud
Examining Fraud Schemes In Village Financial Management Puput Kurniawati; M. Nizarul Alim; Siti Musyarofah
Journal Of Social Science (JoSS) Vol 3 No 4 (2024): JOSS : Journal of Social Science
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/joss.v3i4.302

Abstract

The purpose of this study was to determine the fraud scheme that occurred in Pelangi Village from planning to accountability. This research method uses a qualitative approach. This research method is often called Naturalistic where the journey occurs naturally or in natural settings, as it is, and in normal situations, there is no manipulation of events, circumstances, and conditions so that it really matches the existing reality. The results of this study indicate that the Fraud Scheme in village financial management is indeed diverse. Fraud schemes in Pelangi Village are structured from the planning stage to the accountability stage. This organized and massive fraud scheme is not only carried out by one person but by a team or a group.
Analisis Pengakuan Pendapatan Dan Pengukuran Pendapatan Berdasarkan PSAK No. 72 Pada PT Semen Indonesia Logistik Elicia Nur Fitriana; Siti Musyarofah
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.14028

Abstract

One of the main indicators for determining profit is revenue, so it is important to use an appropriate method to recognize and measure transactions accurately. The purpose of this study is to determine how PT Semen Indonesia Logistik measures and recognizes revenue, and compares it with the standards set out in PSAK No. 72. Data collected through interviews shall be reviewed and evaluated in compliance with the terms of the business. This study found and concluded that PT Semen Indonesia Logistik has complied with PSAK No. 72 in terms of measurement and recognition. Revenue is recognised upon contract execution and is recorded on an accrual basis. Calculating revenue by using the unit of fair value obtained or receivable, how much revenue or expense is determined based on the rate agreed in the agreement. Keywords: PSAK No. 72, Revenue recognition and revenue measurement
Eksistensi Perempuan Madura Dalam Pembangunan Daerah Berbasis Berkelanjutan (Sdgs) Di Sektor Pariwisata Terhadap Pertumbuhan UMKM Ibnullah, Moh Imam; Hayati, Nur; Musyarofah, Siti; Djasuli, M
Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i1.1838

Abstract

This study aims to see how the involvement and role of Madurese women in sustainable regional development (SDGs) in the tourism sector of Sumenep Regency, namely Lombang Beach, Slopeng Beach and the Keraton Museum on the growth of MSMEs and PAD. Where many studies show that there is gender inequality that occurs in various sectors including the tourism sector which is actually contrary to the fifth goal of the SDGs, namely gender equality. This study uses a qualitative method with a case study approach and uses interviews and observations as data collection techniques. This study identifies the role or involvement of Madurese women divided into 4, namely 1) women at the management level, 2) women at the service/facility level 3) women at the promotion level 4) women at the MSME business unit manager level.
Revealing Fraudulent Practices in Management of Community Group Regional Grant Funding Faisol, Faisol; Haryadi, Bambang; Musyarofah, Siti
Asia Pacific Fraud Journal Vol. 9 No. 2: 2nd Edition (July-December 2024)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v9i2.325

Abstract

Grant funds are a Provincial Government program that is disbursed to recipients of grant funds, namely community groups, to improve community welfare through infrastructure development such as road asphalting, concrete rebates, retaining walls, and other programs. This research aims to describe fraudulent practices in managing regional grant funds for community groups starting from planning, implementation, and accountability. This research uses descriptive qualitative methods by collecting data through interviews, observation, and documentation. The results of this research found that the fraudulent practice of managing regional grant funds for community groups began when the proposal was ratified, where there was an act of gratification aimed at speeding up the ratification of the grant fund proposal. During the disbursement of grant funds, unreasonable deductions were practiced by community group coordinators. This practice was carried out for the management of community groups starting from submitting proposals to preparing accountability reports. Fictional physical development activities have a strong backing, the aim is to embezzle and profit from the grant budget. Furthermore, grant fund fraud actors colluded with related agencies so that physical construction that did not comply with budget plans escaped supervision.
The Ability to Manage Leucorrhea in Adolescents through Vulva Hygiene Widiastuti, Yuni Puji; Iqomh, Muhammad Khabib Burhanudin; Nazza, Fisca Benny; Musyarofah, Siti; Rakhmawati, Julia
Proceedings of the International Conference on Nursing and Health Sciences Vol 5 No 2 (2024): July-December 2024
Publisher : Global Health Science Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/picnhs.v5i2.5906

Abstract

Reproductive health is a crucial health issue especially for teenagers who have no experience. Some reproductive health issues that arise include vaginal discharge. We can prevent this through good personal hygiene, especially vulva hygiene. This is an effort made by individuals to maintain personal hygiene. Some teenagers do not do vulva hygiene and the behavior in doing vulva hygiene is still not in accordance with what it should be. They clean the genitalia from back to front. The prevalence of vaginal discharge management in teenagers in the Islamic boarding school environment shows (51.3%) do not do vaginal discharge management properly. Improper vulva hygiene behavior will cause infectious diseases such as candidiasis, bacterial vaginosis, vaginal discharge, cervicitis and dermatitis. The Objective of this research is to determine the ability to manage vaginal discharge or leucorrhea in adolescents. Research design using descriptive with crossectional approach. The sample was 52 respondents with total sampling technique. Data was taken using questionnaire. Data analysis used descriptive statistics. The vulva hygiene skills of adolescent girls are mostly in the sufficient category, namely 48 respondents (92.3%), and in the inadequate category, namely 4 respondents (7.7%). The ability to manage vaginal discharge in adolescents using vulva hygiene is still not appropriate, therefore it is important to educate adolescents about managing vaginal discharge so that adolescents have the correct knowledge and are able to maintain reproductive health from an early age.
EVALUASI KINERJA WAKTU DAN BIAYA PROYEK PEMBANGUNAN BENDUNGAN X PAKET I Musyarofah, Siti; Riskijah, Sitti Safiatus; Sakti, Radhia Jatu Noviarsita
Jurnal Online Skripsi Manajemen Rekayasa Konstruksi (JOS-MRK) Vol. 4 No. 4 (2023): DESEMBER 2023
Publisher : Jurusan Teknik Sipil Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jos-mrk.v4i4.3668

Abstract

Proyek Pembangunan Bendungan X Paket 1 dijadwalkan selesai dalam waktu 1253 hari kalender dengan nilai kontrak Rp 1.013.010.830.008. Dengan keterbatasan waktu dan biaya, diperlukan pengendalian proyek yang baik agar waktu, biaya, dapat tercapai sesuai dengan rencana. Tujuan evaluasi ini adalah untuk mengidentifikasi kinerja waktu dan biaya proyek, mengetahui perkiraan waktu dan biaya di akhir proyek dan mengetahui penyebab dan solusi yang perlu diambil terkait terjadinya penyimpangan waktu dan biaya. Data yang digunakan antara lain hasil wawancara, S-curve, laporan harian, laporan mingguan, RAB, dan biaya aktual. Pengukuran kinerja waktu dan biaya terpadu menggunakan metode Earned Value Analysis (EVA). Hasil evaluasi diketahui kinerja waktu dan biaya pada minggu ke-177 berdasarkan nilai SPI = 0,806 dan CPI = 0,829 menunjukkan waktu proyek lebih lambat dari rencana dan kinerja biaya proyek lebih besar dari rencana. Perkiraan waktu di akhir proyek sebesar 181 minggu (lebih lambat 1 minggu) dan perkiraan biaya diakhir proyek sebesar Rp 1.221.641.100.277 (biaya lebih tinggi Rp 208.630.270.269). Penyebab dominan terjadinya penyimpangan waktu yaitu terkendala pembebasan lahan dan penyebab dominan penyimpangan biaya karena keterlambatan material datang di lokasi proyek. Solusi yang diambil yaitu melakukan pekerjaan lain terlebih dahulu seperti membuat berem dan slope di area disposal jika lahan sudah bebas atau material sudah datang maka dilakukan lembur.
Co-Authors Achmad Fawaid Asad Agung Prasetya Ahyani, Hisyam Aisyah Ma’awwiyah Alil Mafahir Alvyn Syahru Pramudya Anggi Pradhita Iswahyudi Arrofilah, Syifa Fijri Atifah, Shoimatul Atwal Arifin, Atwal Bambang Haryadi Danial Djasuli, M Elicia Nur Fitriana Faisol Faisol Faisol Faisol Faizin , A.Faizin Fitriana, Elicia Nur Haryadi, Bambang Ibnullah, Moh Imam Ilham Agung Bahtiar Imam Agus Faisol Indira, Irma Iqomh, Muhammad Khabib Burhanudin Iswahyudi, Anggi Pradhita Lilik Absari Lilis Handayani M. Nizarul Alim Mohammad Nizarul Alim Muhammad Luthfi Muti, Prahararing Sukma Nazza, Fisca Benny NENDIARIE, SONLY NOVITA SARI, PUTRI Nur Endah Nur Endah, Nur Nur Hayati Prasetyono Prasetyono Prasetyono Prasetyono Puput Kurniawati qosim qosim, qosim Radhia Jatu Noviarsita Sakti Rahmatudin, Jajang Rakhmawati, Julia Rina Anggraeni Risdianto Hermawan Rita Nataliawati Riyana Riyana, Riyana Riyani Riyani Samito, Nanang Bagus Sari, Gevi Mellya Sasya Razita Fahira Siti sholihah Sitti Safiatus Riskijah Sonly Nendiarie Subaida Subaida Suyanto Suyanto Sylvie Puspita T. Tarjo Tarjo Tarjo Tarjo Tarjo Toton Merianto Widyawati, Tiwi Wulandari, Rezah Sofia Yundari, Yundari Yuni Puji Widiastuti