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All Journal AKUNTABILITAS 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 Senarai Kearifan Lokal Akuntansi
Haryadi, Bambang
Universitas Trunojoyo Madura
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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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
Penguatan Ekonomi Biru Melalui Digitalisasi dalam Perspektif Akuntansi untuk Mendukung Pertumbuhan Ekonomi Berkelanjutan Masyarakat Pesisir Bambang Haryadi; Driana Leniwati; Marina Rimadhani; Merie Satya Anggraini; Adelya Rahmadhani Shafitri
Senarai Kearifan Lokal Akuntansi: Jurnal Pengabdian Masyarakat Vol. 1 No. 1: 2025
Publisher : Jurusan Akuntansi Universitas Trunojoyo Madura

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

Abstract

Pengabdian ini bertujuan untuk memberdayakan masyarakat pesisir dalam mengadopsi teknologi digital dan prinsip akuntansi untuk mendukung ekonomi biru yang berkelanjutan. Fenomena lapangan menunjukkan bahwa masyarakat pesisir Madura masih menghadapi tantangan dalam optimalisasi ekonomi biru meskipun memiliki potensi besar di sektor ini Pengabdian ini dilakukan melalui metode seminar dan pelatihan klasikal. Hasil dari program pengabdian ini menunjukkan adanya peningkatan signifikan dalam pemahaman dan keterampilan masyarakat pesisir, khususnya dalam memanfaatkan teknologi untuk promosi produk, manajemen keuangan sederhana, serta kesadaran akan keberlanjutan lingkungan. Selain itu, akses pasar yang lebih luas dan peningkatan pendapatan dilaporkan oleh pelaku usaha perikanan dan wisata setelah pelatihan. Temuan ini menunjukkan bahwa penerapan ekonomi biru berbasis digital dapat memberikan dampak ekonomi dan sosial yang berkelanjutan bagi masyarakat pesisir Madura.
Co-Authors Achdiar Redy Setiawan Achdiar Redy Setiawan Achmad Helmi Hasan Adelya Rahmadhani Shafitri Agung Prasetya Agus Sari Aisyah Ariefiana Andi Hery Anggi Pradhita Iswahyudi Bayu wicaksono Driana Leniwati Faisol Faisol Gita Arasy Harwida Habi Bullah Hanif Yusuf Seputro Ilham Maulana Ilham Maulana Imam Nur Hidayat Lailatuz Zahra Lilik Absari Mahmud Isma'il Marina Rimadhani Maya Zukhrifatil Jinan Merie Satya Anggraini 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