Articles
<![CDATA[KESEDERHANAAN PENGELOLAAN KEUANGAN BADAN KREDIT DESA (BKD) YANG SARAT NILAI KEPERCAYAAN: SEBUAH SIMALAKAMA ]]>
<![CDATA[Vani Oktaviana]]>;
<![CDATA[Achdiar Redy Setiawan]]>;
<![CDATA[Bambang Haryadi]]>
<![CDATA[ Jurnal Buana Akuntansi Vol 3 No 2 (2018): Jurnal Buana Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi ]]>
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DOI: 10.36805/akuntansi.v3i2.867
<![CDATA[Penelitian ini bertujuan mengungkapkan bentuk pengelolaan keuangan sebuah Badan Kredit Desa (BKD) dan menggali pemaknaan dari para pengelola BKD mengenai nilai-nilai yang terkandung di balik praktik pengelolaan. Metodologi studi kasus dipergunakan untuk menguak dan menggali sedalam-dalamnya informasi tentang proses pengelolaan keuangan pada era baru desa hari ini. Temuan yang didapatkan oleh peneliti bahwa pertama, penerapan sistem kekeluargaan dengan berpedoman terhadap sistem kepercayaan ternyata tak dapat berjalan sesuai dengan rencana. Fenomena semakin besarnya kredit macet tak dapat dihindari. Kedua, Polemik konflik sosial menjadi sebuah kendala yang tak dapat dihindari. Ketiga, ketidakaktifan Kepala Desa dalam pengelolaan BKD. Keempat, perbedaan pencatatan terletak pada rekapan pengelolaan keuangan ketika telah sampai pada Mantri BKD terdapat perbedaan struktur pelaporan keuangan yang lebih mendetail dan terperinci. Kelima, tidak adanya pecantuman bukti pengeluaran dalam pelaporan keuangan BKD. Kata Kunci: Badan Kredit, Desa, Lembaga Keuangan Mikro, Pengelolaan Keuangan]]>
<![CDATA[MENGUNGKAP RAHASIA DIBALIK ANGKA PENDAPATAN (METODE STUDI KRITIS) ]]>
<![CDATA[Bambang Haryadi]]>
<![CDATA[ EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 2 No 2 (2018) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya ]]>
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DOI: 10.24034/j25485024.y2018.v2.i2.3937
<![CDATA[Revenue for the company is very important. The greater income earned, the greater company's ability to fund all costs incurred. In practice, the value of income can not stand alone from the environment. This study wants to reveal the secrets behind the rising of corporate income. The paradigm used in this research is qualitative. This paradigm considers that reality is subjective and has many dimensions. The research approach uses a critical study that aims to reveal the meaning behind income numbers. This critical study is a Neo Marxist line. The results showed that: (1) the increase of income value can not be separated from the interests of management. The company's revenue value so far is a reflection of the company's strategy by using tariff increase only. Furthermore, (2) the company's revenue also shows the obligation of the company to deposit the PAD to the local government. (3) Increase in revenues has a negative impact on consumers. Increasing tariffs to earn revenue was not followed by providing good service to customers. (4) In increasing revenue, companies should not ignore environmental awareness and sustainability.]]>
<![CDATA[THE EFFECT OF LEVERAGE ON FIRM VALUE WITH DIVIDEND POLICY AS MODERATING IN BANKING COMPANIES LISTED ON THE STOCK EXCHANGE ]]>
<![CDATA[Imam Nur Hidayat]]>;
<![CDATA[Bambang Haryadi]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 12 No 1 (2022): Performance:Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.24929/feb.v12i1.1493
<![CDATA[This paper means to analyze the impact of influence on the worth of the organization's profit strategy as an arbitrator in financial organizations recorded on the IDX. The insightful strategy utilized is Multiple Linear Regression Analysis. This investigation utilizes optional information got from yearly reports, banking fiscal summaries. Tests were completed on 23 financial organizations recorded on the IDX in 2014-2018. Influence utilized the Debt to Equity Ratio (DER), and the Dividend Policy utilized the Dividend Payout Ratio (DPR). The reliant variable in this investigation is firm worth which is proxied utilizing Tobin's Q. The outcomes acquired show that influence affects firm worth, profit strategy can direct the impact of influence on firm worth Of course this has a significant influence on the company's image so that the value of the company will rise and affect investor decisions.]]>
<![CDATA[Asset Misappropriation Employee Fraud: A Case Study on an Automotive Company in Indonesia ]]>
<![CDATA[Nanang Setiawan]]>;
<![CDATA[Tarjo Tarjo]]>;
<![CDATA[Bambang Haryadi]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 2 (2022) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2022.v17.i02.p03
<![CDATA[This study is aimed to provide an exploration of asset misappropriation employee fraud and its prevention program on an automotive company in Indonesia. This study is a case study researches collecting data by document analysis and interviews with ten informants from various departments to obtain more in-depth information about the occurrence of fraud. This study found that the most popular types of fraud on automotive company are manipulation of customer account payments (lapping), embezzlement of customer deposits that are not deposited to the company (skimming) and theft of inventory. The driving factors for committing fraud are financial pressure, lifestyle extravagant, opportunities for fraud, and lack of understanding of fraudulent behavior. Employee fraud disrupts company’s operations, consumes work time and manpower, and damages the business reputation. Fraud causes the company to incur unnecessary financial losses and expenses that will affect the company's sustainability in the future. Keywords: asset misappropriation, employee fraud, automotive company]]>
<![CDATA[Mengungkap Potensi Fraud Dan Upaya Pencegahannya Di Perusahaan X ]]>
<![CDATA[Priyo Budi Prakoso]]>;
<![CDATA[Bambang Haryadi]]>;
<![CDATA[Oyong Lisa]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 5 No. 3 (2022): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v5i3.21101
<![CDATA[Any weakness of a control in the company will have the potential for fraud. Those who have more ability to take advantage of this gap will benefit from their actions. Weaknesses of a control, error of recording to incomplete supporting evidence can be the cause of potential fraud. The object of the study is Unit S in Company X. This study provides results that there is still weak control in Unit S, and there are still many recording errors that are not based on fundamental evidence in presenting figures on financial statements. That is, it has the potential to cause fraud in Unit S. fraud which is most worried is the existence of fraud in terms of profit management. Some prevention that can be done is to change or improve the existing control system and complete the supporting evidence in the next period. This research is expected to be a suggestion for companies to be more careful and immediately correct the weaknesses that occur, so that this does not become the cause of potential fraud in the company in the future.]]>
<![CDATA[Jalan Panjang Menuju Pengesahan APBD: Berdasarkan Sudut Pandang Agency Theory ]]>
<![CDATA[Achmad Helmi Hasan]]>;
<![CDATA[Bambang Haryadi]]>;
<![CDATA[Yuni Rimawati]]>
<![CDATA[ Jurnal Keuangan dan Perbankan Vol 12, No 1 (2015): Jurnal Keuangan dan Perbankan, Volume 12, No.1, Desember 2015 ]]>
Publisher : <![CDATA[STIE Indonesia Banking School ]]>
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DOI: 10.35384/jkp.v12i1.13
<![CDATA[Process pre-prosperous the preparation, the preparation, discussion and ratification of the budget should be based on the applicable legislation (Permendagri No. 13/2006 junto Permendagri No.59/2008). Phenomenon that occurs, still many local government that overdue their budget, although there are sanctions should that happen. This research aims to provide a more comprehensive explanation of the executive and legislative relationship in Local Government X is reviewed from the perspective of agency theory to ratification of local government annual budget. This study uses qualitative methods a descriptive case study.Based on the results of this research was concluded that (1) The lateness of the budget local governmet X is because of delays of drafting the support documents that is required in the budget by the executive, thus causing delays of filing budget to the legislature; (2) viewed from the side agent (the sectoral egos of executive) mean while, from the principle/legislative (interest group / political party and a constituent) also coloring the process.]]>
<![CDATA[Etika Bisnis, Corporate Governance, dan Stakeholder ]]>
<![CDATA[Ilham Maulana]]>;
<![CDATA[Bambang Haryadi]]>
<![CDATA[ Jurnal Wira Ekonomi Mikroskil Vol 12, No 2 (2022): Volume 12 Nomor 2 Edisi Oktober 2022 ]]>
Publisher : <![CDATA[Fakultas Bisnis Universitas Mikroskil ]]>
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DOI: 10.55601/jwem.v12i2.882
<![CDATA[Menjalankan bisnis dengan etika bisnis adalah sebuah keharusan bagi semua bisnis dan perusahaan. Dengan menjalankan etika bisnis, perusahaan dapat menghindari masalah-masalah yang dapat membahayakan perusahaan di kemudian hari. Selain itu etika bisnis bisa membatu hubungan antara perusahaan dengan para stakeholder-nya, yang mana jika perusahaan dijalankan dengan penuh tanggung jawab nilai perusahaan akan meningkat di mata para stakeholder. Hal tersebut adalah sebuah keharusan karena bisnis kita tidak boleh hanya melihat keuntungan saja, apalagi dalam prosesnya perusahaan merugikan pihak lain yang memiliki hubungan langsung ataupun tidak langsung dengan perusahaan. Penelitian ini menggunakan kepustakaan dengan mengumpulkan berbagai referensi seperti buku, artikel jurnal dan bacaan yang kemudian dianalisis tentang hubungan etika bisnis, corporate governance dan stakeholder. Dengan artikel ini saya ingin menunjukkan bahwa etika bisnis adalah sebuah keharusan dan salah satu cara yang dapat dilakukan agar perusahaan menjalankan etika bisnis adalah dengan menggunakan corporate governance sebagai pengawas. Peran corporate governance tidak hanya sebagai pengawas dan pengendali perusahaan yang mengawasi kinerja perusahaan, tetapi corporate governance juga mengawasi agar perusahaan melakukan bisnisnya dengan etika.]]>
<![CDATA[The Corporate Governance Mechanism on Earnings Management and Firm Performance ]]>
<![CDATA[Ilham Maulana]]>;
<![CDATA[Bambang Haryadi]]>;
<![CDATA[Mohammad Arief]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 14 No 1 (2022): AKRUAL: Jurnal Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jaj.v14n1.p1-16
<![CDATA[Corporate governance mechanism is a form of supervision of the company to run effectively and efficiently to improve firm performance and value. The supervision that corporate governance mechanism provide is to lesser the agency conflicts due the different interest between manager and owner such earnings management that is detrimental to shareholders. This study examines corporate governance as a supervisory mechanism that aims to improve firm performance, value and minimize earnings management. Then, we analyze the possibility that corporate governance mechanisms can improve firm’s performance and value by controlling earnings management. Using data of banking companies from 2018-2019 then tested using partial least squares with the WarpPLS application, we found evidence that corporate governance mechanisms positively influence the company's financial performance. Corporate governance mechanism has a negative effect on firm value. Corporate governance mechanisms have a negative effect on earnings management. Then earnings management does not provide a mediating effect in the relationship of corporate governance with the company's financial performance and firm value.]]>
<![CDATA[Misinterpretation of "Compliance" in Village Planning and Budgeting ]]>
<![CDATA[Moh Toyyib]]>;
<![CDATA[Bambang Haryadi]]>;
<![CDATA[Rita Yuliana]]>
<![CDATA[ JAFFA Vol 11, No 1 (2023): April ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v11i1.18593
<![CDATA[This study aims to explore the erroneous interpretation of compliance culture in planning and budgeting practices within the Madurese cultural frame. This study uses a qualitative method with an ethnographic approach. They are collecting data through interviews, observations, and documentation studies. The researcher's findings are that obedience to the leader is a tradition of the ancestral Madurese people, which is contained in the sayings Bhupa', bhabu, ghuru, and rato—blind obedience or loyalty without seeing right and wrong leads to deviant behavior. The philosophy of the Madurese tradition and Islamic teachings teach obedience or noro 'bunte' to parental leaders only in the context of goodness. If the leader commits a wrong action, then a subordinate is obliged to remind him]]>
<![CDATA[Implementasi Pengukuran Kinerja dengan Sistem Terintegrasi ]]>
<![CDATA[Lilik Absari]]>;
<![CDATA[Siti Musyarofah]]>;
<![CDATA[Bambang Haryadi]]>
<![CDATA[ Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 5 No. 1 (2021): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Malang ]]>
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DOI: 10.33795/jraam.v5i1.006
<![CDATA[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.]]>
