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Studi Komparatif Kecurangan Di Negara Barat dengan Negara Timur Eko Prasetyo; Arnadi Chairunnas; Niken Argaheni
Jurnal Proaksi Vol 8 No 2 (2021): Juni - Desember
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v8i2.1813

Banyaknya kasus kecurangan di berbagai belahan dunia membuat hal tersebut menarik untuk diketahui persamaan maupun perbedaannya. Penelitian ini fokus untuk mengetahui persamaan dan perbedaan kasus kecurangan yang terjadi di Enron yang mewakili kasus di negara barat dan PT Kimia Farma yang mewakili kasus di negara timur. Penelitian ini adalah penelitian kualitatif dengan pendekatan studi komparatif. Hasil dari penelitian menunjukkan terdapat persaman dan perbedaan dari kasus Enron (kasus yang terjadi di negara barat) dan kasus PT Kimia Farma (Kasus yang terjadi di negara timur). Persamaan dari kedua kasus meliputi modus/bagaimana cara melakukan kecurangan, bagaimana menemukan adanya fraud/metode pengumpulan data, solusi/teknik pengendalian dampak negatif fraud, dan aktor fraud. Sementara itu, perbedaan antara kasus yang terjadi di enron dan kasus yang terjadi di PT Kimia Farma adalah pada penyebab kecurangan dan nilai nominalnya Kata Kunci: kecurangan, persamaan, dan perbedaan

Study on The Relationship Between Social Support and Entrepreneurship Intention Experienced by Adolescents Rafadi Khan Khayru; Nichen Nichen; Arnadi Chairunnas; Safaruddin Safaruddin; Muhammad Tahir
Journal of Social Science Studies (JOS3) Vol 1, No 2 (2021): July 2021
Publisher : metromedia.education

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (203.803 KB)

Entrepreneurship is very important for the community because with entrepreneurship people are no longer dependent on jobs, and create job opportunities for others. Entrepreneurial activities in the community have a very important role to help overcome the problem of unemployment and increase people's income. The cause of the large number of unemployed because most people do not have an entrepreneurial spirit. The social environment has an important role in shaping the desire for entrepreneurship. The purpose of this correlational study is to determine the relationship between social support and entrepreneurial intentions. Respondents in this study were taken from the group of teenagers aged 15-20 years. The sampling technique in this study used a purposive sampling technique based on characteristics focused on groups of teenagers who had not worked and were not married. In addition, they also have no entrepreneurial experience. There are 46 teenagers who are respondents in this study. All of them came from Padusan Village, Pacet District, Mojokerto Regency. The data analysis technique used to fulfil the study objectives is product moment correlation analysis assisted by the SPSS 26 program. The research findings state that social support has a positive and significant relationship with entrepreneurial intentions. The higher the level of social support received by adolescents, the higher the level of entrepreneurial intentions possessed by adolescents

Respon Jakarta Islamic Index terhadap Perubahan Kurs Dunia Arnadi Chairunnas; Muh. Irfandy Azis; Angelina Yenny Ringan
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 5 No 1 (2021): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Penelitian ini bertujuan untuk mengetahui pengaruh Kurs Dunia terhadap Jakarta Islamic Index (JII). Kurs Dunia yang digunakan pada penelitian ini yaitu Kurs Dolar, Kurs Euro, Kurs Poundsterling, dan Kurs Yuan. Jenis data yang digunakan adalah data sekunder mulai dari tahun 2011-2019. Sedangkan teknik analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa Kurs Dolar dan Kurs Poundsterling berpengaruh secara negatif dan memiliki signifikansi terhadap Jakarta Islamic Index. Artinya bahwa peningkatan atau penguatan yang terjadi pada Kurs Dolar dan Kurs Poundsterling akan direspon negatif oleh Jakarta Islamic Index dengan menunjukkan penurunan nilai. Sedangkan Kurs Euro dan Kurs Yuan berpengaruh positif dan signifikan terhadap Jakarta Islamic Index. Artinya bahwa peningkatan atau penguatan yang terjadi pada Kurs Euro dan Kurs Yuan akan direspon positif oleh Jakarta Islamic Index dengan menunjukkan peningkatan nilai.

Pengaruh Diversifikasi Produk, Struktur Modal, Perputaran Modal Kerja, dan Ukuran Perusahaan terhadap Profitabilitas Perusahaan Arnadi Chairunnas; Neks Triani; Zahra Wahyuni
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 6 No 1 (2022): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

This study aims to examine the effect of Product Diversification, Capital Structure, Working Capital Turnover, and Company Size on Profitability of Telecommunication Sub-Sector Companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2020 period partially and simultaneously. The data used is secondary data which is accessed through the website www.idx.co.id. The sampling technique in this study is a saturated sample/census, where all the population is used as a sample consisting of 5 telecommunications sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2020 period. The data analysis used is panel data regression with the help of the Eviews 9 tool. The results show that, partially, product diversification and working capital turnover have no significant effect on profitability. While the capital structure and size of the company have a significant effect on profitability. While simultaneously all independent variables affect the dependent variable, with a coefficient of determination of 65.27%.

Analisis Sistem Informasi Akuntansi (SIA) atas Siklus Pendapatan Rawat Inap Kamar VIP di Rumah Sakit Benyamin Guluh, Kabupaten Kolaka Maya Latifah; Arnadi Chairunnas; Sabarudin Sabarudin
Jurnal Kendali Akuntansi Vol. 1 No. 2 (2023): April : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i2.1165

Accounting is a process of recording, classifying, and concluding every financial transaction that occurs and is the main thing in the hospital's finance department. The finance department is also used as a reference by the directors in making policies and decisions. The existence of an Accounting Information System will make it easier for the finance department and other related parts such as cashiers and accounting to collect data. This study aims to determine whether the accounting information system for inpatient income at Benyamin Guluh Hospital, Kolaka Regency, is good or not. This type of research is a qualitative descriptive research while the processed data sources are secondary obtained through documents, notes, reports, archives and other supports according to the needs of the author. Data collection techniques are carried out by means of observation, interviews, and documentation which will be analyzed qualitatively and described in descriptive form. The results of the data analysis show that the organizational structure contained in the Benyamin Guluh Hospital, Kolaka Regency, has separated the duties and authorities of each work function. The procedures used are also in accordance with generally accepted standard operating procedures.

A Bibliometric Review of the Relationship between Sustainability Accounting and Financial Risk Loso Judijanto; Abdulrival Hartoyo; Arnadi Chairunnas
West Science Social and Humanities Studies Vol. 2 No. 06 (2024): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v2i06.973

This study conducts a comprehensive bibliometric analysis of the field of sustainability accounting and financial risk management, examining thematic clusters, research trends, research opportunities, and author collaborations from 1990 to 2024. Through an extensive review of literature and citation data, key thematic areas such as integrated reporting, environmental risk, and the financial impact of ESG factors were identified. Temporal trend analysis revealed an increasing focus on transparency in sustainability disclosures and the integration of corporate social responsibility into corporate risk management. Opportunities for further research were highlighted in underexplored areas including green accounting and the incorporation of non-financial risks into financial sustainability frameworks. Additionally, an examination of author networks provided insight into the collaborative dynamics among leading scholars, identifying core research groups and potential areas for new interdisciplinary studies. This study provides a structured overview of the scholarly landscape, identifying pivotal trends and gaps, thereby setting a foundation for future academic inquiries and practical applications in sustainability and financial risk management.

The Future of Auditing in the Age of Automation: Leveraging Technology to Enhance Efficiency and Accuracy Arnadi Chairunnas; Muhammad Hidayat
Management Studies and Business Journal (PRODUCTIVITY) Vol. 1 No. 6 (2024): Management Studies and Business Journal (PRODUCTIVITY)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/x5c31e12

This research discusses the impact of the integration of new technologies such as artificial intelligence (AI), machine learning, and blockchain technology in modern audit practices. The aim is to explore how this technology improves audit efficiency and accuracy as well as the challenges faced in its adoption. The research method uses a systematic approach by collecting the latest literature from international databases using the PRISMA method. The research results show that the adoption of advanced technology in auditing results in improved audit quality, operational efficiency and better risk identification capabilities. Implications of this research include the importance of technical training for auditors, the need for better data security, and challenges related to the costs of implementing new technology in audit firms.

Analisis Sistem Informasi Akuntansi (SIA) atas Siklus Pendapatan Rawat Inap Kamar VIP di Rumah Sakit Benyamin Guluh, Kabupaten Kolaka Maya Latifah; Arnadi Chairunnas; Sabarudin Sabarudin
Jurnal Kendali Akuntansi Vol. 1 No. 2 (2023): April : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i2.1165

Accounting is a process of recording, classifying, and concluding every financial transaction that occurs and is the main thing in the hospital's finance department. The finance department is also used as a reference by the directors in making policies and decisions. The existence of an Accounting Information System will make it easier for the finance department and other related parts such as cashiers and accounting to collect data. This study aims to determine whether the accounting information system for inpatient income at Benyamin Guluh Hospital, Kolaka Regency, is good or not. This type of research is a qualitative descriptive research while the processed data sources are secondary obtained through documents, notes, reports, archives and other supports according to the needs of the author. Data collection techniques are carried out by means of observation, interviews, and documentation which will be analyzed qualitatively and described in descriptive form. The results of the data analysis show that the organizational structure contained in the Benyamin Guluh Hospital, Kolaka Regency, has separated the duties and authorities of each work function. The procedures used are also in accordance with generally accepted standard operating procedures.

Accountability Analysis And Financial Management Transparency (Study Case On Mosque in Subdistrict Wolo, Regency Kolaka) Paulindini, Putri; Chairunnas, Arnadi; Triani, Neks
Applied Accounting and Management Review (AAMAR) Vol 3, No 1 (2024): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v3i1.5542

A mosque is a public institution whose assets belong to the people entrusted to the management. The management (takmir) carries out its role based on public trust, so financial reports which are a form of responsibility for the mosque management are needed to provide evidence to the public. This research aims 1) To analyze financial reports in the mosque in Wolo sub-district, Kolaka district, is it in accordance with ISAK 35 2). This research is type qualitative research with approach descriptive that is serve data with describe or describe the phenomena that occur. With the data collection method carried out with interview observation and documentation. Interview done with head mosque and treasurer on mosque subdistrict Wolo. This research shows that the implementation of accountability Financial management at the Wolo sub-district mosque is not yet accountable because there are some mosques that are not being implemented well. This is financial management, namely the financial management of the construction of the mosque at the Nurul Yaqin Mosque (Ulu Wolo sub-district, cash balances and usage have not yet been informed because the construction has not been completed. And budget Not yet adequate and accountable financial management, although very simple, financial management is strictly sharia. Meanwhile, the implementation of transparency in financial management at the Wolo sub-district mosque is not yet transparent because at the Wolo sub-district mosque: 1) mosque Not yet serve report finance Which adequate, with the provisions of ISAK 35, the Wolo sub-district mosque only presents financial reports in the form of cash in and cash out reports while the financial position report (balance sheet), comprehensive income report, cash flow, and notes on financial reports have not been presented, 2) implementation of financial management transparency in Wolo sub-district mosques, some mosques have transparent principles but are still very simple

Teknologi Blockchain dalam Transformasi Keuangan dan Perbankan: Potensi dan Tantangan Arnadi Chairunnas; Efendi Sugianto; Rina Pratiwi; Michael Sitorus; Bambang Cahyono
Journal of Economic Education and Entrepreneurship Studies Vol. 5 No. 2 (2024): VOL. 5, NO. 2 (2024): JE3S, JUNE 2024
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/je3s.v5i2.3568

Penelitian ini mengevaluasi potensi dan tantangan teknologi blockchain dalam transformasi sektor keuangan dan perbankan. Melalui metode kualitatif yang mencakup studi literatur, analisis kasus, penelitian ini mengidentifikasi manfaat signifikan dari blockchain, seperti peningkatan efisiensi operasional, keamanan data yang lebih tinggi, dan transparansi serta akuntabilitas yang lebih baik. Namun, hasil penelitian juga menunjukkan tantangan dalam penyesuaian teknologi ini dengan regulasi yang ada, terutama terkait privasi dan keamanan data. Banyak institusi keuangan yang masih ragu untuk mengadopsi blockchain karena kurangnya pemahaman dan ketakutan terhadap perubahan teknologi yang cepat. Riset ini menekankan pentingnya program edukasi dan pelatihan komprehensif serta pilot project untuk mengurangi ketidakpastian dan memfasilitasi adopsi teknologi ini. Kesimpulan dari penelitian ini adalah bahwa blockchain memiliki potensi besar untuk merevolusi sektor keuangan dan perbankan, tetapi keberhasilan implementasinya tergantung pada bagaimana tantangan regulasi dan penerimaan institusi keuangan dapat diatasi.

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