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Religion and Employees Fraud Prevention: With Moderation of Spirituality, Leadership and Oganizational Culture Rian Abrori; Auliya Zulfatillah; Habi Bullah
JAFFA Vol 10, No 2 (2022): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v10i2.17366

This study aims to define and analyse the relationship between religiosity and Employees Fraud Prevention with spirituality, leadership dan organizational culture as a moderating variable. The data analysis method used in this research is in the form of multiple linear regression testing and interaction test or moderated regression analysis (MRA). The population in this reseach is Baitul Mal Wattamwil Nuansa Ummah (BMT NU) and Baitul Mal Wattamwil Sidogiri Integrated Joint Venture (BMT UGT Sidogiri) spread across Madura Island. The result indicate that the Religiosity and spirituality Variable affects the employees fraud prevention. This study also verifies that Leadership and Organizational Culture cannot moderate the effect of religiosity on employees fraud prevention.

Akuntabilitas Dalam Pengelolaan Ekowisata Mangrove di Madura Bella Dwi Gina Pitaloka; Anita Carolina; Rian Abrori
InFestasi Vol 18, No 2 (2022): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v18i2.17534

Penelitian ini berusaha untuk menguji pengaruh sistem integritas, sistem pengendalian internal, kepemimpinan dan komitmen organisasi terhadap akuntabilitas pengelolaan ekowisata mangrove. Penelitian ini menggunakan pendekatan deskriptif dan kuantitatif, dengan cara membagikan kuesioner sebagai alat pengumpulan data primer. Metode purposive sampling digunakan untuk memilih 161 anggota kelompok sadar wisata di 4 kabupaten di Madura. Perangkat lunak SPSS 26 dipilih untuk digunakan dalam menganalisis informasi yang telah dikumpulkan. Hasil yang diperoleh mengungkapkan bahwa terdapat hubungan positif langsung yang signifikan antara sistem integritas dan akuntabilitas serta sistem pengendalian internal dan akuntabilitas. Namun, tidak terdapat hubungan langsung antara kepemimpinan dan akuntabilitas serta komitmen organisasi dan akuntabilitas. Penelitian ini bermanfaat bagi pemerintah, pengelola pariwisata dan masyarakat sekaligus memperluas literature mengenai peran sistem integritas, sistem pengendalian internal, kepemimpinan dan komitmen organisasi untuk meningkatkan akuntabiltas dalam pengelolaan pariwisata. The study sought to examine the impact of integrity system, internal control system, leadership and organizational commitment on accountability in mangrove ecotourism governance. The study was descriptive and quantitative in design, with a questionnaire functioning as the primary data collection tool. A purposive sample method was used to select 161 members of a tourism awareness group that manages mangrove tourism in 4 districts in Madura. SPSS 26 software was used to analyze the information collected. The results revealed a direct significant positive relationship between integrity system and accountability as well as internal control system and accountability. However, the direct link between leadership and organizational commitment and accountability was not supported. This study is beneficial to the government, tourism management and the community, as well as expanding to the literature on the importance of integrity systems, internal control systems, leadership, and organizational commitment in increasing accountability in tourism management.

FAKTOR INTERNAL ORGANISASI DAN PENCEGAHAN FRAUD PADA PENGELOLAAN WISATA MANGROVE DI MADURA Naqibati Rif'atul Khomsah; Anita Carolina; Rian Abrori
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 2 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i2.2867

Abstract—This study aims to identify many factors that can influence fraud prevention in management of mangrove ecotourism in Madura. The population in this study was all management of mangrove ecotourism in Madura. This research uses quantitative methods with several independent variables, namely integrity, organizational culture, accountability and internal control systems, while the dependent variable is fraud prevention. This study uses primary data by distributing questionnaires to pokdarwis’s members and managed to obtain 161 respondents. Multiple linear regression analysis is used for data analysis The result indicates that organizational culture and internal control systems have a positive effect on fraud prevention. It is caused by the implementation of transparency through using information boards in tourism management has not been maximized. Different results are obtained in which integrity and accountability have no effect on fraud prevention. Pokdarwis’s members are always monitoring and formation of an organizational culture that is aware of fraud prevention actions are the reasons for its influence. Keywords: Integrity; Organizational Culture; Accountability; Internal Control System; Fraud Prevention.

Visitor Satisfaction of Sunan Bonang Religious Tourism Norita Vibriyanto; Yufita Listiana; Rian Abrori
ProBisnis : Jurnal Manajemen Vol. 14 No. 2 (2023): April: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Sunan Bonang is one of Indonesia's religious tourism. The existence of Sunan Bonang religious tourism has economic benefits, especially for the surrounding community. This benefit can be lost when the interest of visitors to travel decreases, therefore it is important to know the level of visitor satisfaction to increase visitors of Sunan Bonang's religious tourism. The results of this research on Sunan Bonang visitor satisfaction seen from 4 aspects, are services, infrastructure facilities, security and self-reflection. Its show that visitor satisfaction is good category. So we need a strategy to increase visitor satisfaction for the number of visits increases.

The Beneficial of Social Media Platform Strategy on Firm Financial Performance Auliya Zulfatillah; Rian Abrory
ProBisnis : Jurnal Manajemen Vol. 14 No. 2 (2023): April: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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The purpose of this study is to empirically prove the effect of social media use on the company's financial performance. This research is quantitative research, the data is processed with multiple linear regression models to analyse the effect of social media use on the company's financial performance. The proxies used to measure social media used are brand awareness, brand engagement, and word of mouth. The results concluded that the use of social media through the proxy of word of mouth affects the company's financial performance in the short term. This study uses social culture theory to explain the benefits of social capital that will be obtained by companies when deciding to join social media, where companies that use social media will receive more information so that they have greater social capital to support their company's financial performance.

Pemberdayaan Peran Mahasiswa Dalam Upaya Meningkatkan Kinerja BPPKAD Kabupaten Sumenep Pada Program MKBM Magang Industri Uswatun Hasanah; Dina Nirmala; Mery Putri Faradina; Siti Aisyah; Syafrina Sri Hartatik; Rian Abrori
Nanggroe: Jurnal Pengabdian Cendikia Vol 2, No 3 (2023): Juni
Publisher : Yayasan Daarul Huda Kruengmane

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Kegiatan pengabdian dilakukan dalam bentuk magang untuk memenuhi salah satu persyaratan akademik yang dilaksanakan atas kerjasama Program Studi Akuntansi Universitas Trunojoyo Madura dengan Badan Pengelolaan Pendapatan, Keuangan dan Aset Daerah (BPPKAD) Kabupaten Sumenep. Kegiatan magang dilaksanakan selama 4 (empat) bulan dimulai sejak tanggal 13 Februari 2023 sampai dengan 9 Juni 2023. Tujuan dilaksanakan pengabdian dalam bentuk magang industri adalah untuk meningkatkan wawasan pengetahuan, pengalaman dan juga keterampilan mahasiswa, serta upaya pemberdayaan peran mahasiswa dalam mengimplementasikan kemampuan teoritis dan praktis guna meningkatkan efektivitas kinerja Badan Pengelolaan Pendapatan, Keuangan dan Aset Daerah (BPPKAD) Kabupaten Sumenep. Aktivitas yang dilakukan selama magang meliputi rekapitulasi berkas penatausahaan aset, rekapitulasi pakta integritas pemanfaatan Barang Milik Daerah (BMD), merekap dan menginput data mengenai keterangan mutasi aset, rekapitulasi contra pos (CP) OPD, menjurnal dan membuat realisasi anggaran pendapatan per hari/per tanggal OPD, rekapitulasi dan arsip Surat Perintah Pencairan Dana (SP2D), pengecekan transaksi harian pendapatan daerah, membuat laporan SIDAR (Sistem Informasi Dokumen Arsip) dengan menginput data arsip BPPKAD tahun 2021 dan 2022 yang terdiri dari beberapa OPD.

Pemberdayaan Peran Mahasiswa Dalam Upaya Meningkatkan Kinerja BPPKAD Kabupaten Sumenep Pada Program MKBM Magang Industri Uswatun Hasanah; Dina Nirmala; Mery Putri Faradina; Siti Aisyah; Syafrina Sri Hartatik; Rian Abrori
Nanggroe: Jurnal Pengabdian Cendikia Vol 2, No 3 (2023): Juni
Publisher : Yayasan Daarul Huda Kruengmane

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

Kegiatan pengabdian dilakukan dalam bentuk magang untuk memenuhi salah satu persyaratan akademik yang dilaksanakan atas kerjasama Program Studi Akuntansi Universitas Trunojoyo Madura dengan Badan Pengelolaan Pendapatan, Keuangan dan Aset Daerah (BPPKAD) Kabupaten Sumenep. Kegiatan magang dilaksanakan selama 4 (empat) bulan dimulai sejak tanggal 13 Februari 2023 sampai dengan 9 Juni 2023. Tujuan dilaksanakan pengabdian dalam bentuk magang industri adalah untuk meningkatkan wawasan pengetahuan, pengalaman dan juga keterampilan mahasiswa, serta upaya pemberdayaan peran mahasiswa dalam mengimplementasikan kemampuan teoritis dan praktis guna meningkatkan efektivitas kinerja Badan Pengelolaan Pendapatan, Keuangan dan Aset Daerah (BPPKAD) Kabupaten Sumenep. Aktivitas yang dilakukan selama magang meliputi rekapitulasi berkas penatausahaan aset, rekapitulasi pakta integritas pemanfaatan Barang Milik Daerah (BMD), merekap dan menginput data mengenai keterangan mutasi aset, rekapitulasi contra pos (CP) OPD, menjurnal dan membuat realisasi anggaran pendapatan per hari/per tanggal OPD, rekapitulasi dan arsip Surat Perintah Pencairan Dana (SP2D), pengecekan transaksi harian pendapatan daerah, membuat laporan SIDAR (Sistem Informasi Dokumen Arsip) dengan menginput data arsip BPPKAD tahun 2021 dan 2022 yang terdiri dari beberapa OPD.

Mendeteksi Orisinalitas Citra Menggunakan Teknik Error Level Analysis dan Metadata Abrori, Rian; Fitria, Maulidah; Bullah, Habi
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 2 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i2.1169

The current development of digital image technology is often misused by certain parties to carry out fraudulent acts that can harm other people, for example what is often encountered in society is proof of bank transfers that have been manipulated. This study aims to detect image originality in an image using the Error Level Analysis (ELA) and Metadata techniques in Forensicallybeta web-based applications. Research model by completing two image files consisting of original images and manipulated images. The results showed that Forensicallybeta with the Error Level Analysis (ELA) and Metadata techniques were able to detect the authenticity of an image, so it was appropriate to determine whether the image file was original or manipulated

Determinasi Literasi Keuangan, Inklusi Keuangan dan Literasi Digital terhadap Kinerja Usaha Mikro Kecil Menengah: Studi pada UMKM di Kabupaten Sumenep Usmaniyah, Winda; Abrori, Rian
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 3 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i3.6149

This research aims to examine the influence of financial literacy, financial inclusion and digital literacy on the performance of micro, small and medium enterprises (MSMEs). This research is quantitative research. The population in this study were all MSMEs in Sumenep Regency using a purposive sampling technique. The sample included in the test criteria was 108 respondents. Test results using multiple linear regression show that financial literacy and digital literacy have an effect on MSME performance, while financial inclusion has no effect on MSME performance. Keyword: financial literacy, financial inclusion, digital literacy, MSMEs

Analisis Fraud Diamond Dalam Mendeteksi Financial Statement Fraud Rian Abrori; Bullah, Habi; Dwi Amelia, Ananda
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 9 No. 1 (2024): Januari 2024
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v9i1.776

This study aims to analyze the ability of Fraud Diamond in detecting financial statement fraud in insurance companies listed on the Indonesia Stock Exchange (IDX) in the period of 2013-2017. The Test is performed by using multiple linear regression analysis of financial data from 12 companies. The results showed that financial target (ROA), external pressure (LEV), and nature of industry (RECEIVABLE) proved to be significant in ditecting financial statement fraud, while the financial stability variable (ACHANGE), ineffective monitoring (BDOUT), change in auditor (ΔCPA ), rationalization (TATA), and capability (DCHANGE) not proven to be significant in dtecting financial statement fraud.

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