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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 Jurnal Riset Terapan Akuntansi 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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Menakar Potensi Penerimaan Negara atas Pajak E-Commerce, Tarik Ulur Regulasi dan Hambatan Penerimaan Pajak: Suatu Kajian Literatur Bambang Haryadi; Agus Sari
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 4 No. 3 (2020): 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 (498.632 KB) | DOI: 10.33795/jraam.v4i3.009

Abstract

This research aims to assess the tax potential for e-commerce, to assess the controversy about taxation rules; to assess the barriers to tax. The research approach employed was descriptive qualitative and this research can also be categorized as literary study. The research results show: (1) tax potential from digital trade is very large; (2) tax contribution is very significant; (3) the controversy over the determination of the e-commerce tax has caused losses, because the tax is only based on turnover and only for those who have an tax identity number (NPWP); (4) the barriers are low business awareness, weak law enforcement, no specific regulations, and lack of ability to identify online businesses. Abstrak Tujuan riset ini adalah untuk menilai potensi pajak e-commerce, mengurai kontroversi tentang aturan perpajakannya serta menilai hambatan penerimaan pajak transaksi digital. Pendekatan riset yang digunakan adalah deskriptif kualitatif dan jenis penelitian adalah studi kepustakaan. Studi diarahkan untuk analisis potensi pajak atas perdagangan digital. Hasil penelitian menunjukkan: (1) potensi pajak atas perdagangan digital Indonesia sangat besar; (2) kontribusi pajak e-commerce sangat signifikan hasilnya; (3) tarik ulur penetapan pajak e-commerce menimbulkan kerugian, dikarenakan pengenaan pajak hanyaberdasarkan omzet dan dikenakan hanya bagi yang memiliki NPWP; (4) hambatan meliputi kesadaran pebisnis, lemahnya penegakan hukum, belum ada peraturan khusus, serta belum memiliki kemampuan mengidentifikasi pebisnis daring.
Revealing Fraud in The Distribution of Cash Direct Assistance - Village Funds Mahmud Isma'il; Bambang Haryadi; Prasetyono Prasetyono
Jurnal ASET (Akuntansi Riset) Vol 15, No 1 (2023): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i1.57179

Abstract

Main Purpose - The purpose of this study is to reveal fraudulent practices in the distribution of Direct Cash Assistance to Village Funds (BLT-DD) in 2022 for handling Covid-19Method - This study uses a phenomenological approach with data collection methods: observation, interviews, and documentation.Main Findings - The study results show that, first, the mechanism for channeling BLT-DD in cash is used as an opportunity to commit fraud. Second, there is a cut in the BLT-DD money. Third, there is a role conflict in the distribution of BLT-DD, namely, the village head acts as treasurer. Fourth, BPD ignores the oversight function. Fifth, the formation of the BLT-DD volunteer team was only a formality. Sixth, from the deductions from the BLT-DD, village officials and the community who are not on the beneficiary list will also enjoy the deducted money.Theory and Practical Implications - This research is expected to uncover the veil of fraud practices in BLT-DD distribution, providing theoretical, academic, and practical benefits. Revealing facts that occur naturally in the field is an important lesson for readers because what is known so far is in a theoretical context or only on the surface.Novelty - This research contributes significantly and enables new insights into fraudulent practices in BLT-DD distribution.
SISI REMANG PENGELOLAAN KEUANGAN ORGANISASI MAHASISWA Yunita Ragil Puspitasari; Bambang Haryadi; Achdiar Redy Setiawan
Jurnal Akuntansi Multiparadigma Vol 6, No 1 (2015): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (612.809 KB) | DOI: 10.18202/jamal.2015.04.6011

Abstract

Abstrak: Sisi Remang Pengelolaan Keuangan Organisasi Mahasiswa. Penelitian ini  bertujuan mengkaji fenomena pengelolaan keuangan pada Unit Kegiatan Mahasiswa (UKM) “Hitam Putih” dan penafsiran para aktor tentang berbagai praktik pengelolaan keuangan yang diamanahkan kepadanya  Penelitian ini merupakan penelitian kualitatif dengan pendekatan studi kasus  Aspek yang dianalisis adalah beberapa tahapan pengelolaan keuangan yaitu perencanaan, pengorganisasian, kepemimpinan, dan pengawasan yang memunculkan sikap-sikap yang didapat dari pernyataan informan  Hasil menunjukkan bahwa sisi remang pengelolaan keuangan terletak pada asset misappropriation dan expense reimbursement schemes yaitu dengan meninggikan biaya dalam pelaporan pertanggungjawaban keuangan. Abstract: The  Grey Area in the Financial Management of Student Organization. The purpose of this research is to analyze the phenomenon of financial management at a student organization in UKM “Black White” and the actors’ interpretation about various financial management practices entrusted to them. This qualitative research employed case study. Aspects analyzed were planning, organizing, actuating and controlling through the attitudes and behavior of informants. The result of the research shows that the “grey area” of financial management lie on asset misappropriation and expense reimbursement schemes by escalating the expense in the financial reporting.
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
Analyzing Fraudulent Practices in Community Group Regional Grant Funding Faisol Faisol; Bambang Haryadi; Siti Musyarofah
Jurnal Ilmiah Akuntansi dan Bisnis Vol 19 No 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2024.v19.i01.p07

Abstract

This study investigates fraud in community group grant funds, supported by the Regional Government to enhance Provincial Government programs. Using a qualitative descriptive method, data were collected through interviews, observations, and documentation. Findings indicate a lack of genuine community involvement in forming groups, with grant proposals often requiring dubious payments to coordinators. Physical development projects frequently utilized subpar materials and did not align with initial budget plans. Additionally, there was manipulation in reporting activities, with projects funded by village funds improperly claimed as grant initiatives. Delays in the accountability reporting, influenced by postponed project execution, complicate oversight. The study underscores the necessity for stringent regulations to prevent grant fund fraud, thereby assisting the Provincial Government in maintaining the integrity of its developmental agenda. Keywords: grant funds, fraud, community groups
PENGARUH LITERASI KEUANGAN, SIKAP KEUANGAN DAN INKLUSI KEUANGAN TERHADAP KINERJA UMKM DI BANGKALAN Deni Septiawan; Bambang Haryadi
Jurnal Riset Terapan Akuntansi Vol. 8 No. 1 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11095759

Abstract

Tujuan penelitian ini adalah untuk menilai pengaruh literasi keuangan, inklusi keuangan, dan sikap keuangan terhadap kinerja usaha Usaha Mikro, Kecil, dan Menengah (UMKM) di Kabupaten Bangkalan periode 2021-2023. Selain itu peneliti juga menambahkan variable sikap keuangan di dalam penelitianya. Kajian tersebut secara khusus menyasar Usaha Mikro, Kecil, dan Menengah (UMKM) yang berada di Kabupaten Bangkalan. Pemilihan partisipan dilakukan dengan pendekatan purposive seleksi sehingga diperoleh jumlah sampel sebanyak 45 orang. Analisis data dalam penelitian ini menggunakan teknik regresi linier berganda dengan memanfaatkan program SPSS. Temuan penelitian menunjukkan kurangnya korelasi antara literasi keuangan dengan keberhasilan usaha UMKM. Derajat inklusi keuangan berpengaruh langsung terhadap kinerja usaha mikro, kecil, dan menengah (UMKM). Sikap keuangan UMKM mempunyai pengaruh yang signifikan terhadap kinerja bisnisnya. Jadi penelitian ini menyatakan bahwa sikap keuangan merupakan salah satu faktor yang berpengaruh terhadap kinerja UMKM. Kata kunci : Inklusi Keuangan, Kinerja usaha, Literasi keuangan, Sikap Keuangan.
Co-Authors Achdiar Redy Setiawan Achdiar Redy Setiawan Achmad Helmi Hasan Agung Prasetya Agus Sari Aisyah Ariefiana Andi Hery Anggi Pradhita Iswahyudi Bayu wicaksono Deni Septiawan 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