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All Journal Jurnal Manajemen dan Organisasi Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Akuntansi Multiparadigma Infestasi AKRUAL: Jurnal Akuntansi RANDANG TANA - Jurnal Pengabdian Masyarakat Jurnal Ilmiah Edunomika (JIE) Jurnal Kepariwisataan Indonesia: Jurnal Penelitian dan Pengembangan Kepariwisataan Indonesia Jurnal Kajian Akuntansi dan Auditing Jurnal Magister Akuntansi Trisakti
Alexander Anggono
Universitas Trunojoyo Madura
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Cybercrime dan Cybersecurity pada Fintech: Sebuah Tinjauan Pustaka Sistematis Moh Riskiyadi; Alexander Anggono; Tarjo
Jurnal Manajemen dan Organisasi Vol. 12 No. 3 (2021): Jurnal Manajemen dan Organisasi
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jmo.v12i3.33528

Abstract

This study is intended to determine the cybercrime challenges faced by the fintech industry as well as anticipatory actions in the form of cybersecurity to overcome these challenges. This study employs a systematic literature review method from various articles discussing cybercrime and cybersecurity in fintech that were published in reputable online databases. The findings indicate that cybercrime problems in fintech consist of cybercrime regulations that are not strict, data and information theft, and intellectual property theft in which impacting on the reputation of fintech. Cybersecurity as an attempt to tackle cybercrime in fintech can be performed through proactive action, strengthening regulations, and establishing a reliable cybersecurity framework or procedure. The implications of this research are as an additional reference for academics, practitioners, regulators, and fintech actors related to the fast pace development of cybercrime and cybersecurity in fintech. The limitation of this study is that it only provides an overview and elaborate the results of prior studies instead of provide a further analysis of the relationship between the articles discussed. Recommendations for further research are to increase the scope of the articles studied or apply other literature review methods or conduct empirical research to confirm the results of this study.
MENELISIK LIKA-LIKU MODUS MANIPULASI KREDIT DALAM PERBANKAN Anang Suwitoyo; Tarjo Tarjo; Alexander Anggono
Jurnal Akuntansi Multiparadigma Vol 12, No 2 (2021): Jurnal Akuntansi Multiparadigma (Agustus 2021 - Desember 2021)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.2.26

Abstract

Abstrak - Menelisik Lika-Liku Modus Manipulasi Kredit dalam PerbankanTujuan Utama - Penelitian ini berupaya menelaah modus kecurangan pemberian kredit perbankan melalui efektivitas peran audit internal.Metode – Penelitian ini menggunakan studi kasus sebagai metode untuk mendeskripsikan pola-pola kecurangan kredit. Sejumlah pihak yang terlibat dalam operasional perbankan menjadi informan pada penelitian ini.Temuan Utama - Modus kecurangan seperti kredit fiktif, pelunasan kredit yang tidak dilunaskan, dan mark-up pemberian kredit menjadi temuan auditor. Pelaku memanfaatkan kesempatan memanipulasi dokumen kredit debitur. Selain itu, pelaku juga mark up plafon pemberian kredit dan pembayaran cicilan kredit yang tidak dilunaskan.Implikasi Teori dan Kebijakan – Audit internal perlu dilakukan untuk meminimalisit modus kecurangan. Selain itu, rotasi karyawan sangat diperlukan sesuai rekomendasi auditor internal.Kebaruan Penelitian – Investigasi atas modus manipulasi kredit menjadi kebaruan dalam penelitian ini, khususnya dalam bidang kecurangan akuntansi. Abstract - Examining the Twists and Turns of Credit Manipulation Mode in BankingMain Purpose - This study seeks to examine the fraudulent lending model in banking through the effectiveness of the role of internal audit.Method – This study uses a case study as a method to describe patterns of credit fraud. Some parties involved in banking operations became informants in this study.Main Findings - Fraud modes such as fictitious credit, unpaid credit repayments, and credit mark-ups were found by the auditors. Perpetrators take advantage of the opportunity to manipulate debtor credit documents. In addition, the perpetrators also mark up the credit limit and payment of unpaid credit installments.Theory and Practical Implications – Internal audits need to be carried out to minimize fraud modes. In addition, employee rotation is essential according to the recommendations of the internal auditors.Novelty – Investigation of credit manipulation mode is a novelty in this study, particularly in the field of accounting fraud.
Village Fund Management: A Foucauldian Perspective Alexander Anggono; - Tarjo; Beni Pradinata
InFestasi Vol 16, No 2 (2020): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v16i2.8354

Abstract

The village fund was introduced in 2014 to stimulate development in villages all over Indonesia.  However, the special task force of the village fund in the mid of 2017 solely had received 10,000 complaints regarding suspicion of misuse of the village fund, which resulted in 200 village officials end up in jail. Therefore, this study is to explore many aspects affecting the processes of planning and establishing of village budget in a village located at Madura.     A qualitative approach is applied in this study to enable researchers to explore many aspects of the management of the village fund.  The findings of this study indicate that the Musrenbangdes as a tool in the planning stage were intervened by the head of the village without considering the interests of local society. Consequently, development proposals contained in the Musrenbangdes, which later were elaborated in the RPJMDesa as mid-term programs and the RKPDesa as short-term programs, were determined by the head of the village and his officials. Meanwhile, the head of the village is not equipped to handle the planning and budgeting process of the village fund.  Hence, the head of the village placed his right-hand man as a coordinator to manage the village fund, resulting in a lack of transparency in the management of the fund.
Uncovering Tax Avoidance at Government Agencies: A Phenomenological Research Moh Riskiyadi; Tarjo Tarjo; Alexander Anggono
Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 1 (2022)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2022.v17.i01.p02

Abstract

Interpreting tax avoidance as tax fraud is a very interesting discussion because it depends on the point of view of how to react. This research aims to reveal the essence of tax avoidance on financial management in a government agency. This research used a qualitative method with a transcendental phenomenological approach in a government agency of a district in the Madura region with informants from the parties involved in financial management and supplier partners, and data collection was carried out by interview, observation, and documentation. The research findings reveal the essence of financial management compulsion to do tax evasion compared to committing fraud on state or regional finances managed by a government agency. It is hoped that this research will be able to provide a different perspective regarding the dilemma in financial management in government agencies so that regulations and policies on state or regional financial management can be addressed. Keywords: fraud, tax avoidance, tax evasion, government agencies
Detecting Indications of Financial Statement Fraud: a Hexagon Fraud Theory Approach Tarjo; Alexander Anggono; Eklamsia Sakti
AKRUAL: JURNAL AKUNTANSI Vol 13 No 1 (2021): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v13n1.p119-131

Abstract

This study emphasizes on examining the fraud hexagon theory referring to signs of fraud of financial statements, which employs all manufacturing companies listed in the IDX (Indonesia Stock Exchange). However, total selected sample are 153 of the manufacturing industry. The companies are categorized into indicated and not indicated committing fraud in the 2010-2018 period by applying the Beneish M-Score. The findings demonstrated that financial stability, the financial targets, the external pressures, the nature of industry, and CEO duality can be applied to predict fraud of financial statements. Meanwhile, personal financial needs, ineffective monitoring, quality of external auditors, auditor turnover, director turnover, and marginal costs cannot indicate occurrence of the fraud of financial statement. The findings conclude that pressure, ego, and opportunity significantly affect the financial statement fraud. Future research are suggested to consider different proxies for fraudulent financial statements; hence, the accuracy of the proxies can be compared with this study. Moreover, adding other proxies of conspiracy such as bonuses received by managers will be beneficial.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN SEKTOR PERTAMBANGAN DI INDONESIA DAN MALAYSIA Alexander Anggono; Farhan Syahriza; Firda Ivana Amelia
Jurnal Kajian Akuntansi dan Auditing Vol. 17 No. 2 (2022): Oktober 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (399.908 KB) | DOI: 10.37301/jkaa.v17i2.86

Abstract

This study is intended to compare the financial performance of mining companies in Indonesia and Malaysia from 2014-2019. In particular, to analyze financial performance of mining companies in both countries by applying liquidity ratios, profitability ratios, activity ratios, and market ratios. The comparison is conducted as many investors interested to invest in mining sectors, and both countries are having the similar potential and market characteristics. The number of samples employed in this study is 23 mining sector companies in Indonesia and 11 mining sector companies in Malaysia. The data is analyzed using the multiple regression equations (F-test and T-test) and the two-sample difference test (U Mann Whitney test). The findings of this research are: (1) the debt to equity (DER) significantly affects the financial performance of mining sector companies in Indonesia; (2) The variables current ratio (CR) and price to earnings ratio (PER) have a significant influence on the financial performance of mining sector companies in Malaysia; (3) The variables current ratio (X1), debt to equity ratio (X2), Total assets turnover (X3), price to earnings ratio (X4), and return on equity (X5) have an effect on the financial performance of mining sector companies in Indonesia and in Malaysia; and (4) there is no significant difference in financial performance between mining companies in Indonesia and Malaysia. The implication of this study is to assist investors to opt the best investment opportunity in mining sector in Indonesia and Malaysia stock market.
BIBLIOMETRIC ANALYSIS OF BIG DATA RESEARCH IN FINANCE Farhan Afie Ar-Raisi; Eklamsia Sakti; Alexander Anggono; Tarjo Tarjo
Jurnal Magister Akuntansi Trisakti Vol. 10 No. 1 (2023): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v10i1.12560

Abstract

Big data consists of structured and unstructured data. In the finance area, the data is extensively applied for business development. Consequently, researches on this area are growth in a fast pace. Hence, this study is intended to portray trend of several previous studies concerning of big data in the financial sector.  Data sources refer to articles searched in the Science Direct, Emerald Insight and Google Scholar. Based on the purposive sampling method, it is acquired 61 papers. Findings of this study indicate that those papers mostly were published by the Science Direct. The research method mostly applied in those studies was a qualitative approach. Most of the papers in this area were published during the 2017 and China was a country that was frequently used as an object of study. The University of Minho was an institution that actively doing research in this area. The Procedia Computer Science was the most active publishing journal, and the decision making was an area that was frequently researched. 
PERAN BUMDES MITRA MANDIRI DALAM MENGELOLA DANA DESA DI DESA WISATA BIRA TENGAH KECAMATAN SOKOBANAH KABUPATEN SAMPANG Ecci Septy Yohana Sinaga; Rahayu Dewi Zakiyah; Alexander Anggono
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11629

Abstract

Desa Wisata Bira Tengah merupakan destinasi yang patut dikunjungi, sebab telah meraih pengakuan nasional melalui Ajugrah Desa Wisata Indonesia (ADWI) 2023, sebuah kompetensi yang diselenggarakan oleh Kementrian Pariwisata dan Ekonomi Kreatif Republik Indonesia. Terletak di kawasan pantai utara (Pantura) Kabupaten Sampang, Desa Bira Tengah menawarkan beragam destinasi wisata, dengan salah satu daya tarik utamanya adalah Pantai lon Malang. Pantai Lon Malang memikat pengunjung dengan pasir putihnya dan keindahan matahari saat terbit dan terbenam. Pengelolaan sector pariwisata di Desa Wisata Bira Tengah diserahkan kepada Badan Usaha Milik Desa (BUMDes) Mitra Mandiri. Selama pelaksanaanya, BUMDes Mitra Mandiri menerima dukungan modal dari Dana Desa melalui penyertaan modal khusus untuk BUMDes. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana BUMDes Mitra Mandiri meggunakan dana desa yang disalurkan oleh Desa Bira Tengah melalui penyertaan modal bagi BUMDes dalam konteks pengembangan Desa Wisata Bira Tengah. Selain itu penelitian ini juga bertujuan untuk mengidentifikasi faktor-faktor yang medukung dan menghambat BUMDes Mitra Mandiri dalamm upaya pengembangan Desa Wisata Bira Tengah. Penelitian ini merupakan penelitian Kualitatif deskriptif dengan pengumpulan data melalui metode wawancara, observasi, dan dokumentasi. Validasi hasil penelitian menggunakan triangulasi, merujuk pada literature terkait, dan melibatkan konfirmasi dari pihak terkait (member check). Hasil penelitian ini menunjukkan bahwa BUMDes Mitra Mandiri berperan sebagai subjek usaha atau pengelola utama dari semua destinasi usaha I wilayah Desa Bira Tengah. Kesimpulannya, BUMDes Mitra Mandiri mampu mengelola dana desa secara efektif melalui tiga tahap utama, yaitu perencanaan, pelaksanaan, dan pertanggungjawaban. Terdapat faktor pendukung dan penghambat dalam proses pengembangan Desa Wisata Bira Tengah Oleh BUMDes MItra Mandiri. Kata Kunci : BUMDes,Dana Desa, Desa Wisata,
Pelatihan Dan Pembimbingan Penyusunan Laporan Keuangan Bumdes Bunga Bangsa Desa Ponteh Kabupaten Pamekasan Alfazaki Ikbaar Hibatullah Lilik Nurul Almaidah; Deni Septiawan; Tiffany Dewi Attiqah Sari3; Alexander Anggono; Hanif Yusuf Seputro; Muhammad Asim ASy’ari; Mohammad Nizarul Alim; Tarjo
Randang Tana - Jurnal Pengabdian Masyarakat Vol 6 No 3 (2023): Randang Tana - Jurnal Pengabdian Masyarakat
Publisher : Unika Santu Paulus Ruteng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36928/jrt.v6i3.2064

Abstract

Ponteh Village area is one of the villages in Pamekasan Regency, in Ponteh Village there is a Village-Owned Enterprise (BUMDes) which is engaged in the trade sector by providing materials to help the surrounding community to grow crops. Basic accounting training and the preparation of BUMDes economic reviews are key to improving financial control capacity at the village level and to minimize the occurrence of errors in the preparation of financial statements. BUMDes as an economic entity managed with the help of village communities, plays an important role in local financial development. However, there is often a lack of knowledge and skills in terms of economic management and accounting. The research method uses a Service Learning approach. This service uses service learning because this service is collaborative between students and the community or BUMDes so that social change can be realized. This service activity has an impact on the BUMDes Bunga Bangsa management by giving a positive impression so that the Community Accounting Service runs smoothly and the BUMDes Bunga Bangsa management has understood the basic concepts and can increase their knowledge and skills in preparing financial reports.
Sustainable Strategy, Risk Management, and Financial Performance of Tourism Operators Tarjo Tarjo; Alexander Anggono; Jamaliah Said; Abdul Halim; Eklamsia Sakti
Jurnal Kepariwisataan Indonesia: Jurnal Penelitian dan Pengembangan Kepariwisataan Indonesia Vol. 18 No. 1 (2024): JKI Edisi Juni 2024
Publisher : Ministry of Tourism and Creative Economy/Tourism and Creative Economy Agency Republic of Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47608/jki.v18i12024.77-94

Abstract

The primary purpose of writing this paper is to empirically demonstrate the role of risk management in mediating the relationship between sustainable strategies and the financial performance of tourism operators comprising hotels, homestays, restaurants, and cafes. Researchers distributed a set of questionnaires to tourism operators in Indonesia and obtained two hundred and fifty respondents. Data was analyzed using Structural Equation Modeling - Partial Least Square (SEM PLS). The statistical tool employed is WarpPLS version 7.0. The first finding of the research is that sustainable strategies have a significant positive impact on the sustainable financial performance of tourism operators. Second, a sustainable approach has a significant positive effect on risk management. Third, risk management has a significant positive impact on the sustainable financial performance of tourism operators. The main discovery of this research is that risk management successfully serves as a mediator in the relationship between sustainable strategies and the financial performance of tourism operators.
Co-Authors Abdul Halim Alfazaki Ikbaar Hibatullah Lilik Nurul Almaidah Anang Suwitoyo Beni Pradinata Deni Septiawan Ecci Septy Yohana Sinaga Farhan Afie Ar-Raisi Farhan Syahriza Firda Ivana Amelia Hanif Yusuf Seputro Jamaliah Said Moh. Riskiyadi Mohammad Nizarul Alim Muhammad Asim Asy’ari Rahayu Dewi Zakiyah Sakti, Eklamsia Tarjo Tarjo Tarjo Tarjo Tarjo Tarjo Tarjo Tarjo Tiffany Dewi Attiqah Sari3