Articles
<![CDATA[Softlifting in College: Cheating or Forgiving ]]>
<![CDATA[Irwandi, Soni Agus]]>;
<![CDATA[Pujiati, Diyah]]>;
<![CDATA[Nita, Riski Aprilia]]>;
<![CDATA[Shonhadji, Nanang]]>;
<![CDATA[Nabilah, Syaifana]]>;
<![CDATA[Maulana, Hafizd Oktariawan]]>
<![CDATA[ The Indonesian Accounting Review Vol. 13 No. 2 (2023): July - December 2023 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/tiar.v13i2.3597
<![CDATA[Softlifting in higher education occurs due to the academic community's requirements and the convenience of accessing and downloading software through internet platforms. This research aims to investigate the impact of ethics sensitivity, moral ethics, perceived risk, perceived benefits, and habit on the intention to engage in softlifting. The study employed quantitative research through distributing questionnaires to accounting students at private universities in Surabaya. Data analysis was conducted using Structural Equation Model Partial Least Square (SEM-PLS). The findings reveal that ethics sensitivity, moral ethics, perceived risk, and habit have a negative and significant influence on the intention to engage in softlifting. On the other hand, perceived benefits have a positive and significant effect on softlifting intention. Incorporating ethical and moral values as research variables is an essential ethical consideration for those involved in software piracy, which adds originality to this study. This research emphasizes the importance of effective socialization and education against using pirated software or engaging in softlifting within the university environment. Furthermore, it underscores the responsibility of university management to provide legal software to students, which serves as a practical contribution to the overall issue.]]>
<![CDATA[Implementing Situational Crime Prevention Theory in the Matter of Financial fraudulent ]]>
<![CDATA[Shonhadji, Nanang]]>;
<![CDATA[Marta, Laila Saleh]]>;
<![CDATA[Soebijanto, Ali]]>;
<![CDATA[Ayu, Febrina]]>
<![CDATA[ Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 2 (2024): August - November 2024 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/jebav.v27i2.4651
<![CDATA[Fraud and financial crime continue to pose significant challenges for private companies, making prevention efforts essential through the identification of their root causes. This study examines the relationship between situational crime prevention and financial fraud, with a focus on employee tenure as a moderating variable. An empirical research method was employed, with data collected from employees of PT Budi Jaya and its subsidiaries through questionnaires. A total of 60 valid responses were analyzed using WarpPLS. The findings reveal that situational crime prevention—measured through indicators such as minimal benefits, high risks, limited opportunities, and strict sanctions—has a significant negative impact on financial fraud. Additionally, the study demonstrates that employee tenure moderates the relationship between situational crime prevention measures and financial fraud. This research makes a theoretical contribution to situational crime prevention theory by incorporating the concept of rationalization, which fraud perpetrators often use to justify their actions. The study offers practical insights, suggesting that companies and regulators should implement robust internal control systems to minimize opportunities for fraud and establish clear, stringent rules and sanctions to deter fraudulent behavior.]]>
<![CDATA[Penyusunan Laporan Keuangan Masjid Menuju Akuntabilitas dan Transparansi ]]>
<![CDATA[Shonhadji, Nanang]]>;
<![CDATA[Yulianti, Emma]]>;
<![CDATA[Samekto, Agus]]>;
<![CDATA[Nasution, Zubaidah]]>;
<![CDATA[Djunaedi, Arif Zeinfiki]]>
<![CDATA[ Mopolayio : Jurnal Pengabdian Ekonomi Vol. 4 No. 1 (2024): Mopolayio : Jurnal Pengabdian Ekonomi Volume 4 Number 1 (November 2024) has bee ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Negeri Gorontalo ]]>
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DOI: 10.37479/mopolayio.v4i1.97
<![CDATA[Program pengabdian masyarakat ini bertujuan untuk melakukan pendampingan dan pelatihan tentang pentingnya Masjid Al Ikhlas Surabaya sebagai organisasi nirlaba untuk menyiapkan laporan keuangan yang transparan dan akuntabel, agar dapat meningkatkan kepercayaan jamaah. Masjid Al Ikhlas Surabaya berupaya menerapkan PSAK No. 45 untuk meningkatkan manajemen pengelolaan dana masjid yang akan dipertanggung jawabkan kepada jamaah. Metode palksanaan program pengabdian masyarakat meliputi tahapan persiapan, pelatihan akuntansi, penerapan sistem pencatatan keuangan, dan digitalisasi laporan. Hasil pelaksanaan program pengabdian masyarakt ini menginformasikan bahwa penerapan standar akuntansi, pencatatan yang sistematis dan rapi, serta transparansi melalui penyampaian laporan berkala meningkatkan akuntabilitas informasi keuangan kepada jamaah. Hasil juga menunjukkan bahwa diperlukan peran aktif dari pengurus takmir masjid dalam pengelolaan dana. Program pengabdian masyarakat ini memberikan kontribusi praktis bahwa tata kelola keuangan di Masjid Al Ikhlas menjadi lebih profesional dan bertanggung jawab, sehingga dapat memberikan contoh yang dapat diikuti oleh masjid lain.]]>
<![CDATA[Fraud Analysis on Illegal Online Lending Using Habermas' Theory of the Public Sphere ]]>
<![CDATA[Nanang Shonhadji]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 1 (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.i01.p03
<![CDATA[This study aims to investigate and expose the fraudulent practices conducted by P2P lending service providers in illegal online loan schemes, through the lens of Habermas' critical theory. The research was conducted in areas affected by illegal online lending practices, with informants consisting of users and victims of fraud from Surabaya, Sidoarjo, and Pasuruan, East Java. This qualitative study adopts a Radical Humanist Paradigm approach. The findings indicate that Habermas' theory of the public sphere provides a useful framework for understanding the mechanisms of fraud employed by illegal financial technology lenders. The study underscores the need for clearer regulations governing P2P lending transactions conducted via online platforms, as well as stricter sanctions for perpetrators of illegal online loan fraud, as part of raising public awareness and ensuring consumer protection. Keywords: fraud, online loans, Habermas]]>
<![CDATA[Implementing Situational Crime Prevention Theory in the Matter of Financial fraudulent ]]>
<![CDATA[Shonhadji, Nanang]]>;
<![CDATA[Marta, Laila Saleh]]>;
<![CDATA[Soebijanto, Ali]]>;
<![CDATA[Ayu, Febrina]]>
<![CDATA[ Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 2 (2024): August - November 2024 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/jebav.v27i2.4651
<![CDATA[Fraud and financial crime continue to pose significant challenges for private companies, making prevention efforts essential through the identification of their root causes. This study examines the relationship between situational crime prevention and financial fraud, with a focus on employee tenure as a moderating variable. An empirical research method was employed, with data collected from employees of PT Budi Jaya and its subsidiaries through questionnaires. A total of 60 valid responses were analyzed using WarpPLS. The findings reveal that situational crime prevention—measured through indicators such as minimal benefits, high risks, limited opportunities, and strict sanctions—has a significant negative impact on financial fraud. Additionally, the study demonstrates that employee tenure moderates the relationship between situational crime prevention measures and financial fraud. This research makes a theoretical contribution to situational crime prevention theory by incorporating the concept of rationalization, which fraud perpetrators often use to justify their actions. The study offers practical insights, suggesting that companies and regulators should implement robust internal control systems to minimize opportunities for fraud and establish clear, stringent rules and sanctions to deter fraudulent behavior.]]>
<![CDATA[New accounting ideology as the efforts of preventing the fraudulent financial reporting ]]>
<![CDATA[Shonhadji, Nanang]]>
<![CDATA[ The Indonesian Accounting Review Vol. 13 No. 1 (2023): January - June 2023 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/tiar.v13i1.3263
<![CDATA[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.]]>
<![CDATA[Softlifting in College: Cheating or Forgiving ]]>
<![CDATA[Irwandi, Soni Agus]]>;
<![CDATA[Pujiati, Diyah]]>;
<![CDATA[Nita, Riski Aprilia]]>;
<![CDATA[Shonhadji, Nanang]]>;
<![CDATA[Nabilah, Syaifana]]>;
<![CDATA[Maulana, Hafizd Oktariawan]]>
<![CDATA[ The Indonesian Accounting Review Vol. 13 No. 2 (2023): July - December 2023 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
Show Abstract
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Check in Google Scholar
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DOI: 10.14414/tiar.v13i2.3597
<![CDATA[Softlifting in higher education occurs due to the academic community's requirements and the convenience of accessing and downloading software through internet platforms. This research aims to investigate the impact of ethics sensitivity, moral ethics, perceived risk, perceived benefits, and habit on the intention to engage in softlifting. The study employed quantitative research through distributing questionnaires to accounting students at private universities in Surabaya. Data analysis was conducted using Structural Equation Model Partial Least Square (SEM-PLS). The findings reveal that ethics sensitivity, moral ethics, perceived risk, and habit have a negative and significant influence on the intention to engage in softlifting. On the other hand, perceived benefits have a positive and significant effect on softlifting intention. Incorporating ethical and moral values as research variables is an essential ethical consideration for those involved in software piracy, which adds originality to this study. This research emphasizes the importance of effective socialization and education against using pirated software or engaging in softlifting within the university environment. Furthermore, it underscores the responsibility of university management to provide legal software to students, which serves as a practical contribution to the overall issue.]]>
<![CDATA[FACTORS OF AUDITOR'S READINESS IN IMPLEMENTING IFRS IN INDONESIA ]]>
<![CDATA[Shonhadji, Nanang]]>
<![CDATA[ Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 1 (2012): April 2012 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/jebav.v15i1.66
<![CDATA[Accounting standards in Indonesia has harmonically been ready to implement internationalaccounting standards or International Financial Reporting Standards (IFRS). The purpose ofthis study was to find out the effect of readiness on the competence, expertise and experienceof auditors on the implementation The International Financial Reporting Standard (IFRS) inIndonesia in 2012. This study has shown that auditor’s competence and experience had significantinfluence while they will implement of IFRS in Indonesia in 2012 but auditor’s expertisedidn’t have significantly influence towards the implementation of IFRS. Questionnaireswere distributed to selected auditors who work in several Public accountant offices. The implicationis that auditors should have good knowledge to make sufficient adjustments whilethey want to convert the SAK (General Accounting Standard in Indonesia) to IFRS. They alsohave to understand the technique of audit in international environment by formal and informaleducation. Junior auditors need to improve audit skills and self confidence in orderreadiness to implement IFRS.]]>
<![CDATA[Using Six Sigma Tools to Improve Strategic Cost Management: Management Accounting Perspective ]]>
<![CDATA[Shonhadji, Nanang]]>
<![CDATA[ Journal of Economics, Business, and Accountancy Ventura Vol. 19 No. 3 (2016): December 2016 - March 2017 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/jebav.v19i3.884
<![CDATA[The company's commitment to implement Six Sigma has been said to fail, as a quality management strategies, as expected to lead to continuous improvement. This study has its objective to identify the use of Six Sigma as a tool to improve cost management strategies in the production of LED (light emitting diode) on PT TMJ. It uses a case study approach to non-mainstream. The unit of analysis done on the application of six sigma strategies to evaluate quality management performance on the cleaning process of the LED light top-ring used in this study. The result of the evaluation measure phase, generally, informs that the company has increased sigma capability of the base performance so that the company's efforts to reduce the level of disability in circumference above the cleaning process should be defect-free LED light wrinkle, wave and widened in accordance with the target. All these can be said to be successful. The result also informed that at the stage of evaluating the attributes of data processing capability, informed that the company is in the process conditions. The fairly stable production, production process capability are quite capable to meet the specifications of the desired target customers.]]>
<![CDATA[A Case Study of Bank Accounting Practices on Reserves for Impairment of Credit Deduction ]]>
<![CDATA[Shonhadji, Nanang]]>
<![CDATA[ Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 3 (2017): December 2017 - March 2018 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/jebav.v20i3.1169
<![CDATA[The objectivity of the customers' feasibility is biased with the interest of the targeted credit that they are assigned to achieve. In addition, it remains an obstacle forsmall and medium class banks to be dependant on the long historical credit data of each customer to determine the credit-value loss (CKPN).  This study uses a method of a qualitative case study with structured stages for determining the formation of credit-value loss (CKPN) with creditrisk+ model. The purpose of this study is to reveal the accounting practice of establishing CKPN with creditrisk+ model. The results show that the ATMR method caused BPR banks to provide a very large recovery fund when compared with CreditRisk+ method. Other findings reveal that the approach of ATMR is not maximized in producing accurate measure of credit risk and in accordance with the actual condition. This study contributes to providing an alternative to the determination of CKPN in addition to using ATMR and roll rate analysis model by the banks. For the regulators and professional organizations of the Indonesian Institute of Accountants, they can use it as sources of information to evaluate the application of PSAK 55, especially in determining the CKPN. ]]>
