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All Journal Jurnal Reviu Akuntansi dan Keuangan ESENSI: JURNAL BISNIS DAN MANAJEMEN Jurnal Penelitian dan Evaluasi Pendidikan Jurnal Keuangan dan Perbankan Journal of Indonesian Tourism and Development Studies Jurnal Strategi Akuntansi Wacana, Jurnal Sosial dan Humaniora Journal of Accounting and Investment Bioeksperimen: Jurnal Penelitian Biologi JURNAL EKONOMI DAN BISNIS AIRLANGGA Jurnal Riset Akuntansi Dan Bisnis Airlangga Jurnal Akuntansi Aktual SENTRALISASI JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Hasta Wiyata EKUITAS (Jurnal Ekonomi dan Keuangan) Akurasi : Jurnal Studi Akuntansi dan Keuangan PREPOTIF : Jurnal Kesehatan Masyarakat Jurnal Inovasi Farmasi Indonesia Jurnal Akuntansi The Indonesian Journal of Accounting Research Jurist-Diction AGRISAINS: Jurnal Ilmiah Magister Agribisnis Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Jurnal Investasi Islam Didaktika Religia JRABA Jurnal Akuntansi dan Keuangan East Java Economic Journal Jurnal Akuntansi dan Keuangan Indonesia Prosiding University Research Colloquium Media Riset Akuntansi Auditing & Informasi Curtina IDARAH : Jurnal Pendidikan dan Kependidikan Accounting Analysis Journal AN NAHDLIYAH Spektrum Industri Journal of Education and Learning Innovation Jurnal Abdimas Indonesia

Mochamad Zaenal Fanani

Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Airlangga

Author-ID : 4405330

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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The Effect of Work-Life Balance and Spirituality on Ethical Behaviour of the Workplace Novera Kartikawati Sudiro; Zaenal Fanani
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This research aimed to obtain information and empirical evidence on work-life balance and spirituality to ethical behaviour. This research was conducted at the Public Accountant in East Java. This research uses primary data to obtain vital information from respondents using the saturated sampling method. Respondents of this study were 102 auditors who work at the Public Accountant in East Java. This study uses a causality analysis Structural Equation Model (SEM) based component or variance or with the model name of Partial Least Square (PLS). Hypothesis testing will be done with the help of software Warp PLS 5.0. This research indicates that work-life balance is proved to have a significant positive effect on auditor ethical behaviour, and spirituality has a significant negative effect on ethical behaviour. The research's main objectives are to test the relationship of work-life balance and spirituality to find out whether they contribute to auditors' ethical behaviour.

The Effect Of Innovation Strategy In The Influence Of Managerial Ability On Firm Performance Khairanis Yulita; Zaenal Fanani
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Managerial ability collaborates managerial skill and effort to improve firm performance through resources utilization and strategy implementation. This study is aimed to examine the influence of managerial ability on firm performance with the mediation effect of innovation strategy. The final sample is 940 firms from the manufacturing sector listed on the Indonesian Stock Exchange 2012-2019. Analysis techniques use Data Envelopment Analysis (DEA) to measure managerial ability score, cluster analysis to analyze company strategy, and path analysis to test and analyze variables statistically. The result shows that innovation strategy does not mediate the influence of managerial ability on firm performance. Higher managerial ability directly increases the firm performance, but it decreases innovation strategy and innovation strategy does not affect firm performance. In conclusion, managers should choose between efficiency and innovation because it is a trade-off. Therefore, the company must sacrifice one of them.

Dampak E-Servive Quality Terhadap E-Satisfaction Serta Implikasinya Pada Online Repurchase B2C Shopee.com Raras Ivastya; Zaenal Fanani
Esensi: Jurnal Bisnis dan Manajemen Vol 10, No 1 (2020)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v10i1.15861

Internet services that were introduced in 1993 have an impact on behavior change and the ways of consumer decisions making. On the other hand, the emergence of various developments in information technology, connectivity and smartphones are also slowly able to change the way of consumers for meet the needs of a product or service. This research was conducted for intention to examine the effect of e-service quality on e-satisfaction and implications on B2C consumer repurchase online. Data was taken using an online questionnaire and distributed to B2C consumers with the last amount of data collected as many as 312 questionnaires and then be analyzed using the partial least square method. The results of the analysis show that e-service quality provides a significant positive effect on e-satisfaction and online repurchase for B2C consumers. In other results show e-satisfaction has a significant effect on online repurchase and is able to be a partial mediator of the relationship of e-service quality with online repurchase of B2C consumers.

RAGAM LAKON PERAN AUDITOR DALAM PEMERIKSAAN BANSOS HIBAH Anggun Anita Sari; Zaenal Fanani
Jurnal Akuntansi Aktual VOLUME 5, NOMOR 2, JUNI 2018
Publisher : Universitas Negeri Malang

This study aims to describe how the reality of the role of internal auditors of local government in carrying out the task of social assistance and grant audit. The internal auditor of the government is considered merely to waive its obligations. Implementation of social assistance and grants has always been an important notice of BPK in its Opinion of the Local Government Financial Report Indraprasta. Using the methodology of phenomenology, the results of this study found that there is a role implementation stated as a "justifier" in which Herman prioritizes a neat accountability report rather than on-site implementation. The second role implementation refers tp "avoidance" in the examination of cases that received attention solely to maintain the idealism and integrity. The third role is considered as a "safety" that is securing local finance. Lasty, auditors have role to "provide solutions".

Analisis Sikap Konsumen Terhadap Susu Bubuk Berkalsium Tinggi Dengan Menggunakan Multi-Atribut Model Dan Norma Subyektif Model Amam Amam; Zaenal Fanani; Bambang Ali Nugroho
Wacana Journal of Social and Humanity Studies Vol. 19 No. 1 (2016)
Publisher : Sekolah Pascasarjana Universitas Brawijaya

Penelitian ini bertujuan untuk menganalisis:1) sikap konsumen terhadap atribut susu merek Hilo dan Anlene, 2) sikap konsumen terhadap pengaruh lingkungan sosial pada keputusan pembelian susu merek Hilo dan Anlene, serta 3) perbedaan sikap konsumen terhadap atribut susu bubuk Hilo dan Anlene. Atribut yang digunakan meliputi: merek, rasa, label, harga dan promosi, sedangkan lingkungan sosial konsumen meliputi: anggota keluarga, orang lain dan tenaga penjual.Penentuan sampel menggunakan teknik snowballsampling. Analisis data yang digunakan yaitu multi-atribut model dan norma subyektif model dengan menggunakan analisis Fishbein dan uji jenjang bertanda Wilcoxon. Multi-atribut model untuk mengetahui sikap konsumen terhadap atribut susu bubuk tinggi kalsium yang terdiri dari skor kepercayaan (bi) dan skor evaluasi (ei), sedangkan norma subyektif model untuk mengetahui pengaruh lingkungan sosial konsumen terhadap keputusan pembelian susu bubuk tinggi kalsium yang terdiri dari nilai keyakinan (NBj) dan nilai motivasi (MCj). Hasil penelitian menyebutkan bahwa: 1) konsumen memiliki sikap positif terhadap atribut susu bubuk berkalsium tinggi merek Hilo dan Anlene, yaitu sebesar 4,93 dan 4,73; 2) lingkungan sosial mempengaruhi norma subyektif konsumen dalam melakukan pembelian susu merek Hilo dan Anlene, yaitu sebesar 2,13 dan 2,18; 3) ada perbedaan sikap konsumen pada atribut rasa (Anlene > 0,20 Hilo), label (Anlene 0,29 > Hilo) dan promosi (Anlene < 0,66 Hilo), sedangkan pada atribut merek dan harga tidak ada perbedaan sikap konsumen.

The Institutionalization of Spending Review in Budgeting System in Indonesia Hendi Kristiantoro; Basuki Basuki; Zaenal Fanani
Journal of Accounting and Investment Vol 19, No 1: January 2018
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

This research seeks to understand the process of institutionalization of spending review in the budgeting system in Indonesia through the perspective of new institutional theory. Spending review is a method of measuring the quality of government expenditure in the structure of the State Revenue and Expenditure Budget (APBN). This research uses interpretive paradigm based on case study. The results of this study indicate the discovery of symptoms of mimetic isomorphism and coercive isomorphism in the process of institutionalization of spending reviews. The institutionalization process also occurs because of endogenous factors, in which actors within the Directorate General of Treasury reinterpret the effects of foreign elements or recontextualization.

PENGUNGKAPAN LAPORAN KEBERLANJUTAN DAN MODAL INTELEKTUAL TERHADAP NILAI KAPITALISASI PASAR DENGAN PEMODERASI TATA KELOLA PERUSAHAAN Citra Novi Sunarto; Zaenal Fanani
Jurnal Ekonomi dan Bisnis Airlangga Vol. 30 No. 2 (2020): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jeba.V30I22020.81-99

Introduction: Penelitian ini ingin membuktikan apakah pengungkapan informasi keberlanjutan dan modal intelektual adalah informasi yang bersifat voluntary atau sukarela diharapkan dapat meningkatkan kinerja perusahaan, yang telah dilakukan oleh beberapa peneliti sebelumnya. Kinerja perusahaan dapat ditinjau dari beberapa aspek, namun penelitian ini berfokus pada pencapaian nilai kapitalisasi pasar, dan harus didukung dengan adanya mekanisme tata kelola perusahaan yang baik. Hal ini dikarenakan konsep pengungkapan sukarela merupakan kesadaran dan juga kepekaan dari para pemegang saham perusahaan, yang juga menyangkut kelangsungan hidup perusahaan. Methods: Penelitian ini dilakukan pada BUMMN di Indonesia dengan periode penelitian tahun 2009-2012.Results: Hasil penelitian menunjukkan bahwa pengungkapan informasi laporan berkelanjutan dapat memengaruhi nilai kapitalisasi perusahaan, sedangkan pengungkapan modal intelektual tidak. Untuk pengaruh moderasi, dapat dilihat bahwa hampir semua mekanisme tata kelola perusahaan yang terdiri dari kepemilikan manajer, kepemilikan pemerintah, komisaris independen, komite tata kelola perusahaan, komite audit tidak dapat memperkuat hubungan pengungkapan laporan berkelanjutan terhadap nilai kapitalisasi pasar.Conclusion and suggestion: BUMN yang terdaftar di Bursa Efek Indonesia harus melakukan reformasi tata kelola perusahaan agar mampu meningkatkan nilai kompetitifnya di pasar modal.

THE EFFECT OF PUBLICITY OF THE PRESIDENT DIRECTOR AND MAJORITY SHAREHOLDERS ON TAX AVOIDANCE Raras Ivastya; Zaenal Fanani
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 5, No 2 (2020): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31093/jraba.v5i2.217

The study uses the volume search index (SVI) to see the publicity of the president director through Google Trends, and uses the percentage of share ownership to see stocks that aim to influence tax avoidance. The research object used is a public company registered at PT. Indonesia Stock Exchange and the 50 richest people listed on Forbes in the 2013-2018 period. The sample data of selected companies were 24 companies of 121 observation data for 6 years. This study uses multiple linear analysis. The results of the study support the first hypothesis which indicates that the main director who gets higher attention will do tax avoidance. Firms with higher publicity tend to use more tax planning services from auditors. While the research results contradict the second hypothesis that the higher the share owner will not do tax avoidance.In the end, it is hoped that the results of this research can be used to encourage the government to accelerate the Base Erosion and Profit Shifting mechanism which can be used as a reference for investors and company management to improve tax avoidance strategies so that in the future it will provide maximum benefits for the firm sustainability.

Anak Pelaku Tindak Pidana yang Berstatus Sebagai Prajurit Siswa Dalam Militer Mochamad Zaenal Fanani
Jurist-Diction Vol. 5 No. 3 (2022): Volume 5 No. 3, Mei 2022
Publisher : Faculty of Law, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jd.v5i3.35785

AbstractThe Indonesian National Armed Forces (TNI) has a very difficult task which is to protect the entire Indonesian nation from external and internal threats as well as being the frontline for Indonesian defense. One of the requirements to become a member of the TNI is a minimum age of 17 years 9 months. This means that it is possible for a child who is under age to participate in the recruitment of prospective members of the TNI. Then a problem arises when a child who is underage commits a crime while they are still undergoing their first education to become a TNI soldier. By using a statutory and conceptual approach, clarity will be obtained about who has the authority to prosecute a student soldier of a criminal offender and who is also law enforcement. Military criminal law certainly applies to these student soldiers because they are subject to the Military Courts so that the trial is conducted in a Military Court, but because these student soldiers are still under the age of the examination process and the trial still refers to the principles of Law Number 11 of 2012 concerning the Juvenile Justice System so that their rights as children remain fulfilled.Keywords: Student Soldiers; A Child Who Is Underage; TNI. AbstrakTentara Nasional Indonesia (TNI) memiliki tugas yang sangat berat yakni melindungi segenap bangsa Indonesia dari ancaman luar maupun dalam sekaligus sebagai garda terdepan pertahanan Indonesia. Salah satu persyaratan untuk dapat menjadi anggota TNI adalah paling rendah berumur 17 tahun 9 bulan. Artinya dimungkinkan seorang anak yang masih dibawah umur untuk ikut berpartisipasi dalam penerimaan calon anggota TNI. Lalu masalah timbul ketika seorang anak yang masih dibawah umur ini melakukan tindak pidana disaat mereka masih menjalani pendidikan pertama untuk menjadi seorang prajurit TNI. Dengan menggunakan pendekatan perundang-undangan dan konseptual akan diperoleh kejelasan tentang siapa yang berwenang untuk mengadili seorang prajurit siswa pelaku tindak pidana yang belum dewasa dan bagaimana pula penegakan hukumnya. Hukum pidana militer tentu berlaku bagi prajurit siswa ini karena mereka tunduk pada Peradilan Militer sehingga persidangannya pun dilakukan di Pengadilan Militer, namun karena prajurit siswa ini masih dibawah umur proses pemeriksaan maupun persidangannya tetap mengacu pada prinsip-prinsip Undang- Undang Nomor 11 Tahun 2012 tentang Sistem Peradilan Pidana Anak agar hak-hak mereka sebagai anak tetap terpenuhi.Kata Kunci: Prajurit Siswa; Anak Dibawah Umur; TNI.

AKUNTANSI FORENSIK: TELAAH EMPIRIS PENERAPAN DALAM KURIKULUM AKUNTANSI Zaenal Fanani; Clarina Widyati Gunawan
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 4 No 2 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The main objective of this study was to determine whether there are differences in the application of the teaching of forensic accounting in the accounting curriculum. This study uses a simple random sampling by distributing questionnaires for accounting lecturer in public and private universities with accreditation A. Observation data obtained as many as 63. The variables used were the relevance of teaching, teaching benefits, obstacles teaching, teaching materials, and learning mechanisms. Analysis techniques using Independent Sample T Test. The results showed that there is a difference between public and private universities in terms of teaching the relevance, benefits of teaching, teaching materials and learning mechanisms forensic accounting and there is no difference between public and private universities for teaching barriers forensic accounting.

Co-Authors Afdah, Umi Al Faini, Muhammad Alfiyah Ariani Dwiyanti Alfiyah Ariani Dwiyanti, Alfiyah Ariani Alfiyanti, Linda Suci Amam Amam Ana Nurul Fitriyani Ana Nurul Fitriyani Ananda, Chandra Farji Anastania Balqis Andik Adi Suryanto Angga Erlando Anggun Anita Sari Annisa Nurul Hakim Anny Rosiana Masithoh Ardi Tri Handono Ardianto Ardianto Arif Widodo Arifia, Amaludin Arlin Zulkarnain Awaluddin Awaluddin Azwir, Hery Hamdi Bambang Ali Nugroho Bambang Subroto Basuki Basuki BASUKI BASUKI Budi Hartono Citra Novi Sunarto Clarina Widyati Gunawan Darmawan, Andre Pupung Deny A. Iyai Djemari Mardapi Dwi ASTUTI Endah Tri Wahyuningtyas Endang Setyowati Eriani, Izmi Dwira Etikasari, Ria FAISAL, RAKMAT Fitria Pradandari Fitroh Amaluddin GALIH KURNIAWAN Georgina Elizabeth K. Saudale Hamid, Fathuddin Hamidah Hamidah Handono, Ardi Tri Hanif, Rheni Afriana Hanif, Rheni Afriana Hapsari, Reni Sri Harsuko Riniwati Hendi Kristiantoro Hirawati Oemar Imam Thohari Iqbal Amaluddin Pambudi Ivastya, Raras Ivena Tiono Kamelia, Arika Khairanis Yulita Linda Suci Alfiyanti M Nur Ihsan M. Nur Qowy Alvaribi, M. Nur Qowy Ma'arif, Muhammad Anas Mardijuwono, Agus Widodo Merbaka, Zakiyyah Riris Mikail, dan Ahmad Nirwana, Muhammad Bayu Noer Rohmah Noer Soetjipto Novera Kartikawati Sudiro Nugraheni, Tiyas Putri Nugraheni, Tyas Putri Nur Solikin Ousman Jallow Prasetyo, Khusnul Raras Ivastya Raras Ivastya Riza, Ahmad Ibnu Rosvita, Vivin Sambou, Omar Sari, Fitria Atika Saudale, Georgina Elizabeth K. Septia, Noersa Indah Stepanus R. Pakage dan B.W. Irianti Subandiah, Heni Sukoharjanti, Bintari Tri Tiyas Putri N Umi Farida Vivin Rosvita Vivin Rosvita Wahyono, Nanang Dwi Wariana, Mariza Kusuma Wulandari, Annisa Wuradji Wuradji Yayuk Mundriyastutik Yogi Prasetyo Nugroho Yulis Trinovita Yunita Sari Zakiyyah Riris Merbaka Zulkarnain, Arlin

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