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All Journal AKUNTABILITAS Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Wira Ekonomi Mikroskil AGRIEKONOMIKA Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Infestasi Journal of Auditing, Finance, and Forensic Accounting Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan AKRUAL: Jurnal Akuntansi Jurnal ASET (Akuntansi Riset) EKUITAS (Jurnal Ekonomi dan Keuangan) Asia Pacific Fraud Journal Performance : Jurnal Bisnis dan Akuntansi Jurnal Akademi Akuntansi (JAA) Jurnal Buana Akuntansi Jurnal Keuangan dan Perbankan Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Haryadi, Bambang
Universitas Trunojoyo Madura
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Infestasi

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Deteksi Kecurangan Laporan Keuangan Dan Upaya Penanganannya Pada Bank Perkreditan Rakyat Bayu wicaksono; Bambang Haryadi
InFestasi Vol 17, No 2 (2021): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v17i2.11672

Abstract

Penelitian ini dilakukan dengan tujuan untuk memberikan gambaran dalam mendeteksi kecurangan laporan keuangan dengan memperhatikan gejala-gejala (redflags) kecurangan yang muncul serta dapat menjadi masukan pada saat memberikan kebijakan untuk meminimalisir terjadinya fraud pada Bank Perkreditan Rakyat. Penelitian ini menggunakan pendekatan kualitatif dan teknik analisis data menggunakan deskriptif yang mengungkapkan karakteristik yang ada pada situs penelitian. Informan meliputi pimpinan cabang dan masing-masing penyelia unit yang berkaitan. Hasil penelitian menunjukkan bahwa gejala-gejala potensial yang timbul meliputi adanya tekanan yang berlebih dari pimpinan, ketidakefektifan pelaksanaan monitoring, minimnya pemisahan tugas, ketidakpuasaan terhadap pekerjaan yang dimiliki saat ini, perubahan perilaku dan gaya hidup. Hasil temuan redflags kemudian dikeroleasikan dengan teori segitiga kecurangan dan disimpulkan bahwa faktor peluang merupakan faktor yang paling butuh perhatian khusus. Upaya yang dilakukan untuk meminimalisir terjadinya kecurangan dilakukan dengan 2 cara yakni upaya preventif (menjadikan budaya organisasi yang jujur dan meningkatkan kualitas pengendalian internal) serta melakukan upaya represif (memberikan sanksi sesuai peraturan yang berlaku). This study was conducted with the aim of providing an overview in detecting fraudulent financial reports by paying attention to the fraud red flags symptomps that appear and can be used as input when providing policies to minimize the occurrence of fraud in Rural Banks. Informants include branch leaders and each related unit supervisor. This study uses primary data with descriptive qualitative research methods. The results showed that the potential symptoms that arise include changes in behavior and lifestyle, ineffective monitoring implementation, lack of segregation of duties, dissatisfaction with the current job. The findings of red flags were then correlated with the fraud triangle theory and concluded that the opportunity factor is the factor that most needs special attention. Efforts that is used to minimize the occurrence of fraud were done in 2 ways, preventive efforts such as creating an honest organizational culture and improving the quality of internal control. and the repressive efforts be like giving punishment according to applicable regulations.
Analisis Kerjasama Pemanfaatan Aset Daerah Agung Prasetya; Siti Musyarofah; Bambang Haryadi
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.v16i1.6897

Abstract

The purpose of this study is to understand and analyze the cooperation in the use of building assets in the XYZ Regency Government. This research uses descriptive qualitative method, the researcher tries to analyze the object of research in accordance with the facts in the field, process the data obtained from the informants and conduct observations and interviews and literature study. The results of this study indicate that cooperation in the use of these assets in terms of PAD is very small compared to the investment issued, and also found a lot of cheating in the management of this cooperation so that there is a strategy that must be done by the Government to optimize PAD by increasing the quality of human resources, and making improvements from themselves. and improvement of standard operating procedures (SOP).
Desember 2016 EFEKTIVITAS PELAYANAN PELAPORAN SPT MASA BAGI WAJIB PAJAK ORANG PRIBADI DAN BADAN MELALUI LAYANAN DRIVE THRU (STUDI PADA KPP PRATAMA SINGOSARI) Maya Zukhrifatil Jinan; Bambang Haryadi; Gita Arasy Harwida
InFestasi Vol 12, No 2 (2016): Desember
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v12i2.2767

Abstract

The purpose of this research is to identifity the effectiveness of monthly tax return reporting activities through the drive-thruservice in KPP Pratama Singosari. The effectiveness was identified by comparing the objective of the drive thru serviceand its achievment since it is enacted. This research used qualitative descriptive method and depth interview, observationand documentation as data collecting method. The results this study indicates that the drive thru service is generallyeffective, however, it does not give asignificant effect for the KPP’s service in term of the monthly tax return reportingservice.
Co-Authors Achdiar Redy Setiawan Achdiar Redy Setiawan Achmad Helmi Hasan Agung Prasetya Agus Sari Aisyah Ariefiana Andi Hery Anggi Pradhita Iswahyudi Bayu wicaksono Faisol Faisol Gita Arasy Harwida Habi Bullah Hanif Yusuf Seputro Ilham Maulana Ilham Maulana Imam Nur Hidayat Lailatuz Zahra Lilik Absari Mahmud Isma'il Maya Zukhrifatil Jinan Moh Toyyib Mohammad Arief Muhammad Asyim Asya'ri Nanang Setiawan Nova Indriani Nurhalimah Nurhalimah Oyong Lisa Prasetyono Prasetyono Prasetyono Prasetyono Priyo Budi Prakoso Rita Yuliana Siti Musyarofah Tarjo Tarjo Tarjo Tarjo Toton Merianto Vani Oktaviana Veni Nopeanti Yuni Rimawati Yunita Ragil Puspitasari