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All Journal Paradigma : Journal of Science, Religion and Culture Studies JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal RAK (Riset Akuntansi Keuangan) Integritas: Jurnal Antikorupsi Asia Pacific Fraud Journal JURNAL MUTIARA AKUNTANSI Jurnal Akuntansi Jurnal Manajemen Journal of Financial and Behavioural Accounting Jurnal Bakti Bagi Bangsa Pena Dimas: Jurnal Pengabdian Masyarakat
hadi mahmudah
Faculty Of Business, Universitas Islam 45 Bekasi
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Physics Public Health Social Sciences Other

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PENGARUH KOMITMEN PROFESI, SOSIALISASI ANTISIPATIF MAHASISWA AKUNTANSI DAN ETHICAL CLIMATE PRINCIPLE TERHADAP NIAT WHISTLEBLOWING hadi mahmudah
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 15 No. 2 (2018)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v15i2.1161

Abstract

Whistleblowing is one of the company's internal control mechanisms. In practice many employees do not want to report fraud that occurred in the company. This study examines the influence of professional commitment, anticipatory socialization of accounting students and ethical climate principle towards whistleblowing intentions. The sample of this research is 6th semester accounting student in Jabodetabek which amounts to 125. Data is processed using multiple regressions. The results showed that professional commitment, anticipatory socialization of accounting students and ethical climate principle influenced the intention of whistleblowing. Keywords: whistleblowing, professional commitment, anticipatory socialization, and ethical climate principle.
Work Life Balance Auditor Influenced by Work Family Conflict and Support Supervisor Azlani Diva Regina; Andi Ina Yustina; Hadi Mahmudah; Christine Novita Dewi
JFBA: Journal of Financial and Behavioural Accounting Vol. 1 No. 2 (2021)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v1i2.2226.2021

Abstract

This research examines whether the role of supervisor support could affect the work-life balance of auditors in public accounting firms, both big four and non-big four. If so, it could be mediated by work-family conflict (work-interfering family and family-interfering work). A web-based survey is used to this research in deploying and delivering the questionnaires to 222 auditors from some public accounting firms listed in Indonesia. The result shows that work-interfere family has been partially mediated the relationship between supervisor support and work-life balance, while family-interfere work has not mediated that relationship. The result also demonstrates that supervisor support negatively correlates and significantly affects work-family conflicts (work-interfere family and family-interfere work). This study suggests creating and developing organizational policies such as family policies that could help supervisors maintain auditor's life. This condition can be attained by minimizing work-family conflict to improve their work-life balance.
KEEFEKTIFAN AUDIT INTERNAL PEMERINTAH DAERAH Hadi Mahmudah; Bambang Riyanto LS
Jurnal Akuntansi Vol. 20 No. 1 (2016): January 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v20i1.74

Abstract

Penelitian ini menguji efektifitas sistem pengendalian intern, dukungan manajemen dan audit professionalism terhadap keefektifan audit internal. Sampel dalam penelitian ini adalah 39 Inspektorat Daerah dari enam Provinsi. Penelitian ini menggunakan regresi berganda untuk menganalisis data. Hasil penelitian menunjukkan bahwa sistem pengendalian intern dan dukungan manajemen berpengaruh secara positif terhadap keefektifan audit internal. Penelitian ini gagal memberikan bukti empiris audit professionalism berpengaruh terhadap keefektifan1 audit internal. Penelitian ini memperkaya penelitian yang sudah ada terkait keefektifan audit internal dan penekanan pentingnya sistem pengendalian intern di pemerintah daerah.This study examined the effectiveness of internal control system, management support, and audit professionalism on internal audit effectiveness of local government. The sample consists of 39 regional inspectorates of six provinces in Indonesia. By using multiple regressions, this study found that internal control system and management support has positive impact on the effectiveness of the internal audit. However, there is no support for the audit professionalism on internal audit effectiveness. This study enriches existing research related to the effectiveness of the internal audit and emphasis the importance of internal control systems in local government.
PERLUASAN CAKUPAN PASAR UMKM MELALUI DIGITAL MARKETING Ary Armianto; Vita Aprilina; Hadi Mahmudah; Annafi Indratama
An-Nizam Vol 1 No 2 (2022): An Nizam : Jurnal Bakti Bagi Bangsa
Publisher : Universitas Islam 45 Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/an-nizam.v1i2.3434

Abstract

In the midst of the COVID-19 pandemic, many new SMEs have sprung up. In order to help MSME compete, MSME need to know about importance of using digital marketing so MSME could get better sales activities. Also providing assistance for MSME to learn how creating business account in digital marketing, in this case writer use instagram business. The program that has been carried out is outreach to MSMEs, providing material on what digital marketing is and providing material on types of digital marketing applications and practicing business Instagram account creation via Zoom. the activity was held on March 9, 2022 on Jl. Graha Harapan Rw 14, Mustika Jaya Subdistrict, Mustika Jaya Village, Bekasi City. the method used is to provide material about what digital marketing is and the types of digital marketing through whatsapp groups, as well as to practice creating business instagram accounts via zoom. The impact of this activity is that people can understand what digital marketing is and the benefits that can be obtained and people has the will to start using digital marketing.
PENGARUH BYSTANDER EFFECT, WHISTLEBLOWING, DAN PERILAKU ETIS TERHADAP FINANCIAL STATEMENT FRAUD Maharani -; Hadi Mahmudah
PARADIGMA : JURNAL ILMU PENGETAHUAN AGAMA, DAN BUDAYA Vol 18 No 2 (2021): PARADIGMA Journal of Science, Religion and Culture Studies
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/paradigma.v18i2.2926

Abstract

In an organization or company, fraud is usually discovered by people within the organization. The existence of evidence of fraud, whether strong or weak, sometimes does not make people who know the fraud report to the authorities. The purpose of this study was to determine the effect of the bystander effect, whistleblowing, and ethical behavior on financial statement fraud. The method used is a quantitative method. The population in this study were all Bekasi District Civil Servants who served in the financial division of each agency. This study uses primary data from a questionnaire. The data were analyzed using multiple regression analysis. The results of this study indicate that the bystander effect has a positive effect on Financial Statement Fraud, while the whistleblowing variable and eris behavior have a negative effect on Financial Statement Fraud.
Pengaruh Pengetahuan Auditor, Pengalaman Auditor, Kompleksitas Tugas, Locus Of Control, Tekanan Ketaatan Dan Senioritas Auditor Terhadap Audit Judgment Linda Ayu Lestari; Hadi Mahmudah; Neneng Lasmita Susanti
JRAK: Journal of Accounting Research and Computerized Accounting Vol 13 No 2 (2022): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v13i2.4597

Abstract

This study aims to determine the effect of auditor knowledge, auditor experience, task complexity, locus of control, obedience pressure and auditor seniority on audit judgment. The method used is descriptive quantitative. The data used is the data of auditors who work at Public Accounting Firms (PAC) in Bekasi and Jakarta. The technique of using data is by distributing questionnaires. The data was processed using SPSS version 25. The results showed that the auditor’s knowledge had an effect on audit judgment. Meanwhile, auditor experience, audit complexity, locus of control, obedience pressure and auditor seniority have no effect on audit judgment. Keyword: Audit Judgment, Auditor Knowledge, Auditor Experience, Task Complexity, Locus Of Control, Obedience Pressure and Auditor Seniority.
Rationality and Non-Rationality Testing to Different Form of Whistleblowing Andi Ina Yustina; Phyrel Asri Sugiyanto; Christine Novita Dewi; Hadi Mahmudah
Asia Pacific Fraud Journal Vol 7, No 2: 2nd Edition (July-December 2022)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v7i2.228

Abstract

Whistleblowing is an incredibly effective method of preventing and identifying fraud. Indeed, a variety of circumstances contribute to an employee’s choice to file a whistle-blower complaint. The goal of this research is to illustrate the effect of perceived danger severity and perceived wrongdoing severity on whistleblowing intention using emotion as a moderator. This research used a quantitative approach. The major source of data was questionnaires issued to workers at a variety of businesses. A total of 207 samples were taken. In our investigation, we used SEM-PLS. Threat perception has an impact on negative mood and has a detrimental effect on whistleblowing intention, according to the research. Whereas the perceived gravity of misbehaviour improves one’s mood and raises the possibility of whistleblowing.
PELATIHAN PEMASARAN PRODUK DARI LIMBAH SEKAM PADI MENGGUNAKAN DIGITAL MARKETING DI DUSUN BEDENG Duwi Rahma Putri; Annafi Indra Tama; Hadi Mahmudah
An-Nizam Vol 1 No 3 (2022): An Nizam : Jurnal Bakti Bagi Bangsa
Publisher : Universitas Islam 45 Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/an-nizam.v1i3.5438

Abstract

The main problem that occurs is the low quality of human resources in mastering technology and the lack of public understanding in terms of marketing. To overcome this problem, it is necessary to conduct marketing training using digital marketing. The purpose of implementing digital marketing training is to provide an understanding related to the importance of conventional and digital marketing. The implementation method used is through training which consists of the socialization stage about digital marketing, logos and labels, the training stage on how to operate the social media platform, and the evaluation stage of the activities that have been carried out. The results of the implementation of the community can distinguish between conventional marketing and digital marketing, understand how to create logos and labels on marketing and create WhatsApp Business and Instagram accounts as digital marketing. These two platforms were chosen because they are easy for the public to understand. However, the constraint of this training is the limited number of people who have smartphones.
PENGARUH KEADILAN, DISKRIMINASI DAN ETIKA UANG (MONEY ETHICS) TERHADAP PERSEPSI MENGENAI ETIKA PENGGELAPAN PAJAK (TAX EVASION) Mahmudah, Hadi; Putri, Rizky Intania
JURNAL MUTIARA AKUNTANSI Vol. 5 No. 1 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Keadilan, Diskriminasi dan Etika Uang (Money Ethics) terhadap Persepsi Mengenai Etika Penggelapan Pajak (Tax Evasion) di KPP Pratama Bekasi Selatan. Jumlah populasi responden yang diteliti adalah 100 sampel. Sampel dalam penelitian ini ditentukan berdasarkan metode purposive sampling, data dikumpulkan dengan penyebaran kuesioner. Teknik analisis data yang digunakan adalah teknik analisis statistik deskriptif , uji kualitas data meliputi uji validitas dan uji reliabilitas; uji asumsi klasik meliputi uji normalitas, uji multikolinearitas dan uji heteroskedastisitas; pengujian hipotesis dengan regresi. Pengolahan data menggunakan program SPSS versi 23. Hasil penelitian ini menunjukan bahwa Keadilan dan etika uang (money ethics) berpengaruh positif dan signifikan terhadap persepsi mengenai etika penggelapan pajak (tax evasion). Sedeangkan diskriminasi tidak berpengaruh terhadap persepsi mengenai etika penggelapan pajak (tax evasion). Kata kunci : Keadilan; Diskriminasi; Etika Uang; Persepsi; Etika Penggelapan Pajak
Digital Transformation of MSMEs through B2C E-Commerce Adoption: A Study of Mitra Karsa Selaras Cooperative Chairunnisa, Nurlaila Maysaroh; Qintharah, Yuha Nadhirah; Mahmudah, Hadi; Jalil, Abdul Rasyid
Pena Dimas: Jurnal Pengabdian Masyarakat Vol 4, No 1 (2025): Pena Dimas: Jurnal Pengabdian Masyarakat
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/penadimas.v4i1.26550

Abstract

The rapid growth of information technology has transformed business practices by simplifying complex processes, reducing costs, and expanding market reach through digital platforms such as e-commerce. E-commerce gives many micro, small, and medium-sized businesses (MSMEs) the chance to increase their competitiveness, diversify their product offerings, and carry out quick, inexpensive transactions. However, the low level of digital literacy among its members—the majority of whom are retired women—presents serious difficulties for Koperasi Mitra Karsa Selaras, which oversees 52 MSMEs in Pekayon, Bekasi. Especially during the COVID-19 pandemic, this restriction has made it more difficult for them to adopt technology, which has led to a decline in their income and limited access to markets. By using a business-to-consumer (B2C) e-commerce model as a tactic to increase the digital capability and revenue of cooperatively assisted MSMEs, this community service program sought to address these issues. To guarantee that the activities were founded on already-existing community assets and to encourage the cooperative members' active participation, the program combined the strategies of Asset-Based Community Development (ABCD) and Participatory Action Research (PAR). The three primary activities of the implementation method's community education model were: (1) education to explain the idea and advantages of e-commerce; (2) training to impart technical skills in account creation, product uploading, and transaction management; and (3) mentoring to guarantee that participants could use e-commerce platforms on their own. The findings demonstrated that participants successfully created e-commerce store accounts, improved their comprehension of e-commerce concepts and advantages, and produced digital product catalogues that were prepared for online promotion. Overall, the program contributes to the achievement of several Sustainable Development Goals (SDGs), particularly SDG 1 (No Poverty), SDG 5 (Gender Equality), SDG 8 (Decent Work and Economic Growth), and SDG 9 (Industry, Innovation, and Infrastructure), by empowering women-led MSMEs through digital transformation and inclusive economic participation.
Co-Authors Abdul Rasyid Jalil, Abdul Rasyid Andi Ina Yustina Annafi Indra Tama Annafi Indratama Ary Armianto Azlani Diva Regina BAMBANG RIYANTO LS Chairunnisa, Nurlaila Maysaroh Christine Novita Dewi Christine Novita Dewi Duwi Rahma Putri Linda Ayu Lestari LS, Bambang Riyanto Maharani - Mapuasari, Supeni A. Mapuasari, Supeni Anggraeni Neneng Lasmita Neneng Lasmita Susanti Noviriliza Nadia Putri Phyrel Asri Sugiyanto Putri, Rizky Intania Qintharah, Yuha Nadhirah Rizky Intania Putri Syahfebriano Syahfebriano Vita Aprilina Yustina, Andi Ina