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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Telaah dan Riset Akuntansi Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Proceeding International Conference on Information Technology and Business International conference on Information Technology and Business (ICITB) Jurnal Terapan Abdimas Binus Business Review E-Dimas: Jurnal Pengabdian kepada Masyarakat AKRUAL: Jurnal Akuntansi Jurnal Kajian Akuntansi Prosiding Seminar Nasional Darmajaya Assets: Jurnal Akuntansi dan Pendidikan EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming JASF (Journal of Accounting and Strategic Finance) Jurnal Kedaymas Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Paguntaka Mopolayio : Jurnal Pengabdian Ekonomi JEMBA: Journal of Economics, Management, Business, and Accounting
Nanang Shonhadji
Universitas Hayam Wuruk Perbanas
Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mechanical Engineering Public Health Social Sciences Other

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Risk-based credit analysis using ethnomethodology approach Tri Puji Rahayu; Nanang Shonhadji
The Indonesian Accounting Review Vol 5, No 2 (2015): July - December 2015
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v5i2.641

Abstract

The economic activities in Mojokerto Regency are much related to the world of bank-ing. Therefore, banking industries in this regency have a very important role to pro-mote the economy of a country. This study is to determine the credit risk analysis and the causes of the possible occurrence of the risk, as well as the policies conducted to control of the credit risk. This research uses ethnomethodology, a method which focus-es on interview with informants based on their experiments. The data collection me-thod is observation, interview, documentation, and literature study. The result of this study shows the importance of the credit risk control policies, which are implemented by Bank Saudara Mojokerto Branch. Credit risk can be derived from both external and internal. Many researchers focus on the internal risk, such as human error or bad attitude of the bank staff. The implementation of credit risk control policies is intended to anticipate the fraud committed by internal bank staff.
IMPLEMENTING ROLE-PLAY LEARNING IN A BANK ACCOUNTING COURSE Nanang Shonhadji
The Indonesian Accounting Review Vol 1, No 1 (2011): TIAR - January 2011
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v1i01.431

Abstract

This paper describes the implementation of Role-Play Learning (RPL) in a bank accounting course at Perbanas Business School. The purpose of this is to enhance students'understanding and learning ability. In this approach information about the individual students, their thoughts, emotions and body language are studied as part of the learning methodologt. The sample studied was made up of 210 students of the bank accounting course in the Perbanas Business School. They were required to use the bank accounting information system in all of their study assignments. The results show that this approach had instigated action-learning and the use of the bank accounting information system had helped students to complete all requirements of their assignments. In addition it was also observed that teacher-students interactions were increased while students'passivity and boredom significantly reduced, Importantly, it also highlights the importance of continuous teacher upgrading.
The Determinant of Whistleblowing Intention in the Case of Bank Fraud Nanang Shonhadji
Binus Business Review Vol. 12 No. 2 (2021): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v12i2.6593

Abstract

Banking transactions in Indonesia have experienced very rapid development in line with the need for financing in the real sector. However, along with this rapid development, fraud is still a classic problem in the banking sector. The research aimed to empirically prove the effect of professional commitment, moral courage, idealism, and altruistic values on the intention to do whistleblowing. In addition, the research also investigated whether the locus of control was a variable that moderated the relationship. A quantitative research method using questionnaire instruments was used for data collection. The population was all employees of banks operating in Surabaya. The research sample included the employees of national private banks operating in Surabaya. The data analysis technique was the path analysis test with the WarpPLS program. The results show that professional commitment, moral courage, and idealism have a significant effect on the intention to do whistleblowing. Meanwhile, altruistic values do not affect the intention to do whistleblowing. The results also indicate that locus of control is a moderating variable that strengthens the relationship of professional commitment, moral courage, and idealism in affecting the intention to do whistleblowing. Professional commitment, moral courage, and idealism have become strong awareness for bank employees to participate in eradicating corruption, white-collar crime, and all forms of fraud in the organizational environment.
ACCRUAL ACCOUNTING & FINANCIAL REPORTING IN THE PUBLIC SECTOR TO ENHANCE ACCOUNTABILITY AND TRANSPARENCY (REFRAMING IMPLEMENTATION IN INDONESIA) Nanang shonhadji
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 14 No 1 (2010)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2010.v14.i1.198

Abstract

Implementation modified cash basis at public sector in Indonesia have adopted to implement accrual accounting and financial reporting as the basis for their reformed accounting policy. Public administration in Indonesia has changed dramatically since 1999. The country has gone through one of the fastest and most comprehensive devolution reforms ever seen. Managerial and financial responsibilities have been decentralized from central government, mostly to local government at the district level. Under accrual accounting, government  reports  financial flows in terms of an operating statement equivalent to a business profit and loss statement. If the budget operating balance is  zero,  then  this  year's  operating  expenses  are  being  fully  covered  by this  year's  revenue. Expenses are not  the  same  as  outlays so expenses  measure  this  year's  costs  of production, whereas  outlays  does  not. Prior to the introduction of accrual accounting, the Indonesian government have fiscal policy indicator which underlying cash balance. It was the cash budget balance which the local government. With the arrival of accrual accounting, however, the cash budget balance has been supplanted in this context. This helps us to compare the cash budget balance with fiscal balance. This phenomenon has been widely debated in public management circles, and within the academic literature. Many of these debates however, have been arid and narrowly technically focused. This paper reviews the harmonization process of Indonesian local public sector accounting suppose some main adjustments regarding and prepared exposures draft to harmonize this problem
Paradox of White Collar Crime and Fraud in Banking: Critical Analysis of Agency Theory and Gone Theory Nanang Shonhadji
Assets: Jurnal Akuntansi dan Pendidikan Vol 9, No 2 (2020)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v9i2.6415

Abstract

ABSTRACTThis study aims to criticize the causal relationship between agency theory and GONE theory with Habermas's radical humanist paradigm. Qualitative research methods and in-depth interviews with informants were used in this study. The results of the study inform that agents can be free from pragmatic agency theory through three forms of exemption. The first liberation proposed is to reduce one's greediness. The second release was carried out through an ethical and moral customer due diligence program. The liberation of the third form aims to reduce the rationality of economic relations that tend to prioritize the needs of individuals.ABSTRAKPenelitian ini bertujuan untuk mengkritisi hubungan kausalitas antara agency theory dan GONE theory dengan paradigma radical humanis Habermas. Metode penelitiaan kualitatif dan wawancara mendalam dengan informan digunakan dalam penelitian ini. Hasil penelitian menginformasikan bahwa agent dapat terbebaskan dari penerapan agency theory yang bersifat pragmatis melalui tiga bentuk pembebasan. Pembebasan pertama yang diusulkan adalah mereduksi sifat serakah pada diri seseorang. Pembebasan bentuk kedua dilakukan melalui program customer due diligence yang beretika dan bermoral. Pembebasan bentuk ketiga bertujuan untuk mereduksi adanya rasionalitas hubungan ekonomi yang cenderung mementingkan kebutuhan individu.
Penerapan Penentuan Harga Jual Metode Cost Plus Pricing Pada UKM di Surabaya Nanang Shonhadji; Ririn Poerwanti; Ali Soebijanto
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Publisher : Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/kedaymas.v2i2.3076

Abstract

Financial reports function as a tool to analyze financial performance that can provide information for decision making. The object of this service is aimed at small and medium enterprises (SMEs) engaged in the manufacturing business in Surabaya. The purpose of this service program is to implement a model and design for calculating selling prices using the cost plus pricing method as part of preparing structured financial reports that are easy for SMEs to understand. The method of implementing community service is carried out by providing training, mentoring and mentoring for SMEs to prepare the cost of goods sold. The obstacle faced by partners is that there are problems in determining selling prices, namely (a) SMEs have not been able to identify costs based on cost sources, but SMEs only distinguish costs into two groups, namely operational costs and non-operational costs, the impact of which is calculated as the cost of production to become not accurate. (b) The SME party must make a markup based on the expected profit target estimate so that the selling price offered is the selling price that is marked up to the desired conditions. (c) SMEs have not been able to identify the costs that trigger the occurrence of inherent costs forming the cost of goods sold. The results of community service provide awareness and knowledge for SMEs to compile the cost of production and determine the selling price using the full costing method. 
The Design of Virtual Laboratory-Based Learning Media For Practice Activities in the Management Departement in the Application Software Course Susanti -; Melda Agarina; Emanuel Kristidjadi; Nanang Shonhadji
Prosiding International conference on Information Technology and Business (ICITB) 2018: INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND BUSINESS (ICITB) 4
Publisher : Proceeding International Conference on Information Technology and Business

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

Abstract

With the rapid development of technology and now, the greater the effort to increase the renewal of learning media in the use of results to support the learning process. Educators are required to be able to use media that can help the teaching and learning process. One of the uses of technology in developing learning media is the use of virtual laboratories. Virtual Laboratories are laboratories in the form of interactive multimedia-based software, which are computer-operated and can be used in laboratories. This Virtual Laboratory can be used in the course of Financial Application Software, Marketing Application Software and HR Application Software. By utilizing learning media using virtual laboratories can improve effective learning skills, can improve the reach of the teaching and learning process. There is no time and space. By utilizing this virtual laboratory, it can also eliminate obstacles in the learning process in the classroom. The system development methodology in this study is Prototyping-Based Methodology. The design of this virtual management learning media can make the process more interesting and not boring and allow students to learn teaching materials and include accessing and uploading tasks and also exercises to help studentsKeywords: Virtual Laboratory, Software, Application
Antecedents of Whistleblowing Intentions: Evidance in Local Government Agencies Nanang Shonhadji
AKRUAL: JURNAL AKUNTANSI Vol 14 No 1 (2022): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v14n1.p63-79

Abstract

This study aims to analyze the relation of attitude, ethical climate-principle, perceived behavioral control, and personal cost on whistleblowing intention with organizational commitment as a moderating variable. This study uses the moderating regression analysis method. The sample used is employees who work in the Office of the Inspectorate and the Regional Finance and Revenue Management Agency (BPKPD) of Pasuruan Regency. The variables of attitude and perceived behavioral control have a positive effect on whistleblowing intention, the variable of ethical climate principle has no effect on whistleblowing intention, and the variable of personal cost has a negative effect on whistleblowing intention as the results of this study. Further results also inform that the variable of organizational commitment as moderating variable and strengthen the role of the theory of planned behavior in shaping a government apparatus intention as a whistle blower.
Program Pengabdian Masyarakat Penerapan Dan Pendampingan Penyusunan Laporan Keuangan Masjid Al Ikhas Surabaya Berdasarkan ISAK 35 Nanang Shonhadji; Kautsar Riza Salman; Ali Soebijanto; Laely Aghe Africa; Sandra Eka Aprilia; Soni Agus Irwandi; Ervan Pranata Panca; Nur Suci IMM
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Publisher : Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/kedaymas.v3i1.3506

Abstract

Pengelolaan aset dan kekayaan masjid yang amanah juga merujuk tidak hanya pada upaya untuk menjaga agar aset tersebut tepat, baik dan berfungsi dengan baik, namun juga penggunaan dana dan peruntukannya yang optimal dan tepat sasaran untuk kesejahteraan dan kemakmuran masjid. Tujuan pelaksanaan program pengabdian masyarakat ini adalah untuk melakukan pendampingan dan pelatihan penerapan sistim informasi akuntansi masjid pada pengurus takmir masjid Al Ikhlas Surabaya. Permasalahan yang dihadai mitra adalah catatan transaksi penerimaan dan pengeluaran dana masjid hanya dicatat secara manual dan sifatnya single entry. Pengelolaan dana masjid belum terstruktur sehingga sulit untuk dijadikan media informasi yang dapat digunakan sebagai bahan pengambilan keputusan strategis bagi pengembangan program kerja takmir dan yayasan masjid Al Ikhlas pada periode kedepannya. Metode pelaksanaan yang dialakukan adalah melalui dua tahapan yaitu tahap perencanaan dan tahap pelaksanaan. Tahap pelaksanaan kemudian dioperasional menjadi pelaksanaan pendampingan dan pelatihan pencatatan transaksi akuntansi masjid double entry dengan aplikasi excel. Pelaksanaan pengembangan dan penerapan sistim informasi akuntansi masjid. Pelaksanaan pendampingan dan pelatihan pencatatan transaksi akuntansi masjid menggunakan sistim informasi akuntansi masjid. Hasil pengabdian masyarakat menginformasikan bahwa mitra telah mampu menginput transaksi berdasarkan nomer dan nama perkiraan pada siklus akuntansi masjid berbasis excel. Hasil juga menginformasikan adanya sistim informasi akuntansi masjid yang diterapkan oleh mitra dan sesuai dengan standar akuntansi keuangan ISAK 35 yang sangat membantu mitra dalam mengelola dana masjid secara transparan dan akuntabel
New accounting ideology as the efforts of preventing the fraudulent financial reporting Nanang Shonhadji
The Indonesian Accounting Review Vol 13, No 1 (2023): January - June 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i1.3263

Abstract

This study aims to conceptualize  a accounting ideology with a divinity ideology to prevent fraudulent financial reporting. This research is a non-mainstream research with a grounded theory method. Theorizing of new ideological is for building to prevent the fraudulent accounting and financial crime practices. The research site is the practice of financial accounting in Indonesia by utilizing primary data from selected informants. The results show that when accounting is born in a capitalistic environment, the information it conveys is profit-oriented. Then the economic decisions and actions taken are also money oriented. Finally, the reality that is created is the reality to gain profit or money which leads to fraudulent behavior. Therefore we need a concept of accounting ideology that is able to present universal spiritual values to prevent fraudulent financial reporting. This spiritual value were manifested in the reconstruction of the accounting ideology as monotheism, trustworthiness, mashlahah, sincerity, fairness, ihsan, istikhlaf, ukhuwwah, shiddiiq and qanaah which will be the basis for the mindset and behavior of accountants so as not to commit fraudulent financial reporting.
Co-Authors Africa, Laely Aghe Agus Samekto Ali Soebijanto Ali Soebijanto Angraini Angraini Ardianto, Herwin Ayu, Febrina Dewi Murdiawati Diah Ekaningtias Diah Ekaningtias Diah Ekaningtias Diah Ekaningtyas Diyah Pujiati Djunaedi, Arif Zeinfiki Emanuel Kristidjadi Emanuel Kristijadi Emma Yulianti Emma Yulianti Entis Sutisna Ervan Pranata Panca Evi Sistiyarini Herlina Herlina Ikhwan Kholid Jowi Ratna Sari Kautsar Riza Salman Khalifaturofi'ah, Sholikha Oktavi Kholid, Ikhwan Kristidjadi, Emanuel Luciana Spica Almilia Marta, Laila Saleh Maulana, Hafizd Oktariawan Mawardah, Amelia Mei Murni, Nur Suci I. Melda Agarina Miftahul Adi Suminto Moch. Anang Karyawan Mohammad Al Hafidz Nabilah, Syaifana Nadjib Usman Nahumuri, Joicenda Nasution, Zubaidah Nita, Riski Aprilia Nur Suci IMM Nurmala Ahmar Putri Clara Shinta Reza Tianto Ricky Andrew Herdiawan Ririn Poerwanti Safrinda Dwika Maulani Haqni Sandra Eka Aprilia Sa’diyah, Halimatus Setyorini, Haryati Siti Wasila Soebijanto, Ali Soni Agus Irwandi Sri Lestari Kurniawati Suparno Suparno Susanti - Susanti - Tri Puji Rahayu