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All Journal Jurnal Ilmiah Akuntansi dan Humanika EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Ekonomi Islam JBMP (Jurnal Bisnis, Manajemen dan Perbankan) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Analisa Akuntansi dan Perpajakan Iqtishoduna: Jurnal Ekonomi Islam DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Journal of Accounting Auditing and Business JIAI (Jurnal Ilmiah Akuntansi Indonesia) eCo-Buss Abdi Dosen : Jurnal Pengabdian Pada Masyarakat JAMIN : Jurnal Aplikasi Manajemen dan Inovasi Bisnis Jurnal Abdi Insani Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Ilomata International Journal of Management Journal of Tourism Economics and Policy Wiga : Jurnal Penelitian Ilmu Ekonomi Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Al-Khidmah Jurnal Pengabdian Masyarakat Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Mahasiswa Entrepreneur Indo-Fintech Intellectuals: Journal of Economics and Business West Science Journal Economic and Entrepreneurship West Science Accounting and Finance JAT (Journal of Accounting and Tax) Pubmedia Social Sciences and Humanities IIJSE FINANCE : International Journal Of Management Finance Journal of Economics and Economic Policy Ektasi : Jurnal Ekonomi, Akutansi dan Organisasi Jurnal Pengabdian Masyarakat Manage International Journal of Education Management and Religion JURNAL MANAJEMEN DAN BISNIS INDONESIA Proceeding of International Conference on Social Science and Humanity Balance : Jurnal Akuntansi dan Bisnis Jelajah Ekonomi: Jurnal Ekonomi dan Bisnis Indonesia Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan JIAI (Jurnal Ilmiah Akuntansi Indonesia)
Riyanto Setiawan Suharsono
Universitas Muhammadiyah Jember
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Breaking the Badge: How Burnout and Compensation Shape Police Performance Through Job Satisfaction: Mengurai Masalah: Bagaimana Kelelahan dan Kompensasi Mempengaruhi Kinerja Polisi Melalui Kepuasan Kerja Riyanto Setiawan Suharsono; Yogie Indra Yafie; Budi Santoso; Trias Setyowati
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol. 11 No. 2 (2025): September
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jbmp.v11i2.2207

Abstract

This study investigates the effects of burnout and compensation on the job performance of personnel in the Surabaya Regional Police, with job satisfaction serving as a mediating variable. Using an explanatory research design and Structural Equation Modeling (SEM), data were analyzed from 84 respondents selected from a population of 518 officers using the Slovin formula. The findings reveal that lower levels of burnout and higher compensation significantly improve job performance, both directly and indirectly through increased job satisfaction. Specifically, reduced burnout enhances job satisfaction, which in turn boosts performance, while higher compensation not only increases satisfaction but also strengthens organizational citizenship behavior, further contributing to better performance. These results highlight the importance of addressing employee well-being and fair compensation in law enforcement organizations to enhance satisfaction and operational effectiveness. This research provides practical insights for human resource management in public security sectors aiming to improve workforce productivity and morale.
THE MEDIATING ROLE OF SIPD IN GOVERNANCE AND FINANCIAL REPORTING QUALITY IN LOCAL GOVERNMENT Moh. Halim Halim; Riyanto Setiawan Suharsono; Ahmad Izzuddin
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/mryzmy97

Abstract

This study examines the impact of government governance on the quality of financial reporting, considering both direct effects and indirect effects through the adoption of the Regional Government Information System (SIPD). It integrates Good Governance theory with the Technology Acceptance Model within a local government context. Data were collected using a structured questionnaire from 120 employees at the Bondowoso Regency Education Office who were involved in financial management, selected through purposive sampling. The analysis used Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS 4.0. Results indicate that governance significantly influences SIPD implementation and directly improves reporting quality, while SIPD implementation itself strongly enhances reporting quality. The significant indirect effect of governance through SIPD indicates partial mediation, accounting for 57.2% of the total effect, suggesting that SIPD serves as a crucial transmission mechanism rather than merely a technological tool. Local governments should pursue governance reforms alongside digital investments; SIPD administrators should focus on system stability, module integration, and staff training. Additionally, the Inspektorat Daerah and the Badan Pengelola Keuangan Daerah should strengthen independent audits and standardize reconciliation processes. By conceptualizing SIPD as a mediator rather than a direct predictor of reporting quality and expanding the Technology Acceptance Model from individual to organizational levels, this research clarifies the institutional and technological pathway linking governance and reporting quality in a decentralized, moderate-capacity regency.
DETERMINAN TATA KELOLA DAN PELAPORAN KEUANGAN LEMBAGA PENDIDIKAN : STUDI FENOMENOLOGI DI SMP MUHAMMADIYAH 11 WULUHAN Moh Halim; Riyanto Setiawan Suharsono; Asroful Abidin
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 10 No. 2 (2025): Edisi Oktober
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v10i2.3214

Abstract

Tata kelola dan pelaporan keuangan merupakan dua elemen penting dalam mewujudkan akuntabilitas dan transparansi lembaga pendidikan. Penelitian ini bertujuan untuk mengeksplorasi determinan tata kelola terhadap praktik pelaporan keuangan di SMP Muhammadiyah 11 Wuluhan dengan pendekatan fenomenologi. Fokus kajian meliputi faktor-faktor tata kelola seperti kepemimpinan, budaya organisasi, dan sistem pengendalian internal, serta keterkaitannya terhadap kualitas laporan keuangan. Teknik pengumpulan data dilakukan melalui wawancara mendalam, observasi partisipatif, dan dokumentasi. Hasil penelitian menunjukkan bahwa kepemimpinan visioner, budaya organisasi yang kuat, serta sistem pengendalian internal yang efektif berkontribusi secara signifikan terhadap peningkatan transparansi dan akurasi laporan keuangan. Kebaruan penelitian ini terletak pada pengungkapan perspektif subjektif pelaku pengelolaan keuangan di lingkungan pendidikan berbasis nilai keagamaan, serta pemetaan hubungan spesifik antara faktor-faktor tata kelola dan praktik pelaporan keuangan. Temuan ini diharapkan dapat menjadi rujukan dalam pengembangan model tata kelola keuangan sekolah yang lebih akuntabel dan berkelanjutan.
EKSPLORASI PROSES AUDIT INTERNAL DALAM MENGIDENTIFIKASI RISIKO DAN PENYIMPANGAN PADA ATAYA RESIDENCE Nina Martiana; Riyanto Setiawan Suharsono; Ihza Akbar Setyawan
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 11 No. 1 (2026): Edisi April
Publisher : Universitas Muhammadiyah Jember

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

Abstract

Abstract: This study aims to explore the internal audit process at Ataya Residence, a sharia-compliant property developer, in identifying risks and irregularities.Using a qualitative approach with a case study method, this study analyzes the effectiveness of internal audits, internal control systems, and risk management in the unique context of a sharia-compliant business. Findings indicate that although internal audits are conducted, there are no formal Standard Operating Procedures (SOPs) or structured frameworks such as COSO or ISO 31000. The main deviations identified were late installment payments by consumers, triggered by the Sharia-compliant policy of no penalties or interest, and weaknesses in internal oversight. Ataya Residence management recognized these challenges and committed to implementing preventive measures, including developing standard operating procedures (SOPs), adopting the COSO and ISO 31000 frameworks, innovating Sharia-compliant payment mechanisms, and ongoing consumer education. This research contributes to the internal audit literature in the Sharia-compliant property sector and provides practical recommendations for improving corporate governance. Keywords: Internal Audit, Risk, Sharia Property, Fraud Triangle, ISO 31000. Abstrak: Penelitian ini bertujuan untuk mengeksplorasi proses audit internal di Ataya Residence, sebuah pengembang properti syariah, dalam mengidentifikasi risiko dan penyimpangan. Menggunakan pendekatan kualitatif dengan metode studi kasus, penelitian ini menganalisis efektivitas audit internal, sistem pengendalian internal, dan manajemen risiko dalam konteks bisnis syariah yang unik. Temuan menunjukkan bahwa meskipun audit internal dilakukan, belum ada Standar Operasional Prosedur (SOP) formal dan kerangka kerja seperti COSO atau ISO 31000 yang terstruktur. Penyimpangan utama yang teridentifikasi adalah keterlambatan pembayaran angsuran oleh konsumen, dipicu oleh kebijakan syariah tanpa denda dan bunga, serta kelemahan pengawasan internal. Manajemen Ataya Residence menyadari tantangan ini dan berkomitmen untuk mengimplementasikan tindakan preventif, termasuk pengembangan SOP, adopsi kerangka kerja COSO dan ISO 31000, inovasi mekanisme pembayaran syariah, dan edukasi konsumen berkelanjutan. Penelitian ini berkontribusi pada literatur audit internal di sektor properti syariah dan memberikan rekomendasi praktis untuk peningkatan tata kelola perusahaan. Kata Kunci: Audit Internal, Fraud Triangle, ISO 31000, Risiko, Properti Syariah.
Knowledge and Experience in Shaping Administrator Professionalism: The Role of Information Systems Administration Abi Hasan Said; Nursaid; Riyanto Setiawan Suharsono
Ilomata International Journal of Management Vol. 7 No. 2 (2026): April 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i2.1931

Abstract

In the context of globalization and the rapid advancement of information technology, organizations are mandated to adapt and enhance the quality of their human resources to maintain competitive advantage. This situation has posed challenges to the professionalism of administrators in delivering prompt, accurate, and responsive services to students and faculty members. The professionalism of administrators is substantially influenced by their capacity to manage information effectively and to optimize the utilization of information technology. This study aimed to design and develop an administrative information system that functions as a moderator in the relationship between administrators' knowledge and experience and their professionalism. Primary data were collected from a population of 100 operators responsible for managing the PDDikti system at Jember State Polytechnic, with a total sample size of 100 respondents. Structural Equation Modeling (SEM) was utilized for data analysis employing WarpPLS software. the findings revealed that knowledge and experience exert a positive and significant effect on administrator professionalism. Furthermore, knowledge and experience positively and significantly influenced the administrative information system, which in turn mediated the enhancement of administrator professionalism. This study recommends the improvement of training programs, the development of information systems, and the reinforcement of work experience's role within higher education administration.
Co-Authors Abadi Sanosra Abi Hasan Said Abu Al A’la Asysyafi’i Achmad Syahfrudin Zulkarnnaeni Adinda Eka Kimiel Aprilia Afroh, Ibna Kamilia Fiel Ahmad Izzuddin Ahmad Zaki Mubarok, Ahmad Zaki Ari Sita Nastiti Arik Susbiyani Arik, Mohamad Ariyanto, Nunus Asep Dana Saputra Aspirandi, Rendy Mirwan Asroful Abidin Ayu Rahmawati Ayu Widia Lestari Azhad, Naely Budi Santoso Choirun Ni’matus Sa’diyah Citra Yuliarti, Norita Dani Hari Tunggal Prasetiyo Deni Hadiatullah Dino Angga**, Budi Santoso* Dwi Budi Santoso Dwi Dayanti Oktavia Eko Sudarmanto Elsa Wares Nurhasanah Ersa Putra, Hafidz Mahardika Fadilla Muhammad Mahdi Firdausyah, Nori Gardina Aulin Nuha Hasanah, Nur Da'iyah Hidayatulloh, Amar Jihad Ihza Akbar Setyawan Ikfina Himmati Aliya Khairunnisa, Firstia Nurlaili Khotimah, Hosnol Laksana, Bagas Tegar Latifa Mirzatika Al-Rosyid Layliya, Nurul Lestari, Ayu Widia Lestari, Rafika Febriana Dwi Libriana, Pratiwi Dwi Lina Fuadah M. Kun Abdur Rohman Maria Ulfah Maulana Arif Muhibbin Maulana, David Melda Kusuma Wardani Moh Halim Moh Halim Moh. Halim Mohamad Arik Mohammad Ridwan Muhammad Anwarul Putra Muhammad Firman Febriansyah Muliasari, Risa Martha Naely Azhad Nathasya, Fara Ditha Nina Martiana Norita Citra Yuliarti, Norita Citra Nur Da'iyah Hasanah Nursaid Nursaid Nursaid Oktakusuma, Mochammad Mashud Pratiwi Dwi Libriana Putra, Muhammad Anwarul redy saputra Rendy Mirwan Aspirandi Rendy Mirwan Aspirandi Rendy Mirwan Aspirandi Richo Firmansyah Rini Purnama Sari Rusdiyanto Rusdiyanto Rusdiyanto Sa’diyah, Choirun Ni’matus Said, Abi Hasan Saputra, Asep Dana Saputri, Agustina Eka Sintawati , Sintawati Sujatmoko, Timbul Susbiyani, Arik Susbiyani, Arik Syarofah, Hani Fatus Thamrin, Mohamad Thamrin, Mohammad Tri Cahyo Wahyudi Trias Setyowati Varadina Dela Puspita Wardani, Melda Kusuma Wicaksana, Aditya Wira Yanuar, Setiyo Ferdi Yogie Indra Yafie Yongky Eka Prasetiyo Yuliartati, Norita Citra Yuliarti , Norita Citra Yulinartati Yulinartati Yulinartati Zainudin bin Hassan Zakiyyah, Amalina Maryam Zico Is Mirza Wijaya