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All Journal Jurnal Manajemen dan Organisasi Neo-Bis CogITo Smart Journal Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of Accounting Research, Organization and Economics (JAROE)
Alexander Anggono, Alexander
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Social Sciences

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Peran Pemerintah Dalam Mengatur Tataniaga Garam: Dominansi Political Will atau Economic Interest? Sebuah Tinjauan Actor-Network Theory Mumtazah Al’Amani, Yasmin; Anggono, Alexander; Tarjo
Jurnal Manajemen dan Organisasi Vol. 15 No. 1 (2024): Jurnal Manajemen dan Organisasi
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jmo.v15i1.54205

Abstract

Conflicting interests among parties involved in the salt commodity trade create challenges. This study employs qualitative methods to investigate the interactions between human and non-human actors. The primary data used in this study was collected through in-depth interviews with relevant parties. Additionally, the triangulation method utilizes secondary data from statistical sources such as the Central Statistics Agency (BPS), related Ministries, and regulations issued by related Ministries. The results indicate that the government's efforts to regulate salt trading have primarily focused on regulations and policies related to production, distribution, and imports. However, the government has not been extensively involved in regulating market players, which include salt farmers, landowners, middlemen or trade intermediaries, consumers (including the salt processing industry and salt user industries), and salt importers. According to the perspective of actor-network theory, the government plays a significant role in organizing the interaction of actors in the salt trade. However, the existence of competing interest in the salt trade illustrates that the actors involved have systematically gathered in a network based on their economic interests.
Diskursus Publik Mengenai Regulasi Garam di Indonesia Fallicia Evangeline, Maria; Anggono, Alexander; Tarjo
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 9 No. 2 (2024): Juli 2024
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

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

Abstract

This research examines Indonesia's dependence on salt imports and public discourse on salt regulation. Using Critical Discourse Analysis (CDA) and process tracing, this study examines the public discourse on the national salt regulation by highlighting shortcomings and public dissatisfaction. The study aims to understand public perceptions of the regulation, its impact on consumer and industry behavior, and the challenges and opportunities for stakeholders. The results show that the majority of public opinion is negative towards government regulations, indicating weaknesses in the implementation and effectiveness of regulations. These findings indicate that regulations are not yet optimal and require stricter enforcement and in-depth evaluation. The study suggests additional steps for the development of the local salt industry and the importance of coordination between the government, industry, salt farmers and other stakeholders for a successful national salt industry development strategy.
ANALISIS BELANJA DAERAH PEMERINTAH KOTA PROBOLINGGO Wulandari, Nurfifah; Anggono, Alexander
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.586

Abstract

Regional autonomy depends on how local governments manage their finances effectively, efficiently, orderly, economically, transparently and responsibly. Regional expenditure is divided into three, namely operating expenditure, capital expenditure and unexpected expenditure. The purpose of this study is to determine the financial performance of the local government of Probolinggo City by analyzing regional expenditure in the last 3 years, namely 2021 - 2023. This research uses a quantitative descriptive method. By using secondary data from the Probolinggo City APBD Realization Report for 2021 - 2023. The data obtained is processed using a previously provided formula and then analyzed using the expenditure variance ratio, expenditure compatibility ratio and regional expenditure efficiency ratio. The results of this study are a variance ratio of 85.76, a ratio of compatibility of operating expenditure and capital expenditure of 84% and 14.43%, a spending efficiency ratio of 85.76%. From the percentage of these ratios shows that Probolinggo City performs financial performance well seen from the efficiency of budget use and expenditure savings. However, operating expenditures tend to be higher than capital expenditures.
Pengaruh Profitabilitas, Pertumbuhan Perusahaan, Good Corporate Governance, Sertifikasi Iso 14001 Dan Media Exposure Terhadap Pengungkapan Corporate Social Responsibility Pradinata, Benni; Anggono, Alexander
Neo-Bis Vol 13, No 1 (2024): JUNI
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/nbs.v13i1.28869

Abstract

Penelitian ini dilakukan untuk membuktikan pengaruh Profitabilitas, Pertumbuhan Perusahaan, Good Corporate Governance, Sertifikasi ISO 14001 dan Media Exposure Terhadap Pengungkapan Corporate Social Responsibility. Variabel Independen pada penelitian ini adalah Profitabilitas, Pertumbuhan Perusahaan, Good Corporate Governance, Sertifikasi ISO 14001 dan Media Exposure. Sedangkan Variabel Dependen pada penelitian ini adalah Corporarte Social Responsibility (CSR). Penelitian ini dilakukan pada Perusahaan Pertambangan yang terdaftar pada Bursa Efek Indonesia (BEI) periode 2013 2017. Metode pengumpulan data pada penelitian ini menggunakan purposive sampling. Jumlah sampel pada penelitian ini adalah 23 perusahaan pertambangan. Teknik analisis data pada penelitian ini menggunakan teknik analisis statistik melalui sotfware SPSS 23. Hasil penlitian ini menunjukkan bahwa Profitabilitas tidak berpengaruh terhadap pengungkapan CSR, Pertumbuhan perusahaan tidak berpengaruh terhadap pengungkapan CSR, Dewan Komisaris berpengaruh terhadap pengungkapan CSR, Dewan direksi tidak berpengaruh terhadap pengungkapan CSR, Komite audit berpengaruh terhadap pengungkapan CSR, Sertifikasi ISO 14001 tidak berpengaruh terhadap pengungkapan CSR dan Media Exposure berpengaruh terhadap pengungkapan CSR
Pengaruh Leverage, Financial Distress, dan Struktur Kepemilikan Manajerial Terhadap Konservatisme Akuntansi pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2019 Aiffah, Ella Nur; Anggono, Alexander
Neo-Bis Vol 12, No 2 (2023): DESEMBER
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/nbs.v12i2.28829

Abstract

Evolution and Research Opportunities of Digital Forensic Tools: A Bibliometric Analysis Dwi Syahputri, Rischi; Anggono, Alexander; Prasetyono, Prasetyono; Djasuli, Mohamad
CogITo Smart Journal Vol. 10 No. 2 (2024): Cogito Smart Journal
Publisher : Fakultas Ilmu Komputer, Universitas Klabat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31154/cogito.v10i2.675.474-485

Abstract

The use of digital technology has increased rapidly, presenting new challenges such as cybercrime, online fraud and money laundering. To address these threats, digital forensic tools have become crucial in investigating and analyzing electronic evidence to combat increasingly complex digital crimes. Therefore, research and development in the field of digital forensics is crucial to address the growing digital security challenges. This study aims to conduct a bibliometric analysis of digital forensic tools research in the business, management and accounting domains over the past ten years, evaluate the evolution of the research, identify promising research opportunities and provide insights into future directions in the field. Bibliometric analysis was conducted with the help of VOSviewer software on 698 Scopus-indexed articles sourced from ScienceDirect during 2014-2023. Based on the network map analysis, it was found that despite much progress, the field continues to evolve and offers many opportunities for further research and innovation in digital forensic tools related to mobile forensics, memory forensics, anti-forensics, malware analysis, cloud forensics, cybersecurity, machine learning and deep learning, and ethics and privacy in forensic investigations.
Fraud Risk Management and Fraud Prevention Factors in the Local Government Tarjo, Tarjo; Anggono, Alexander; Yuliana, Rita; Said, Jamaliah; Sakti, Eklamsia
Journal of Accounting Research, Organization and Economics Vol 8, No 1 (2025): JAROE Vol. 8 No. 1 April 2025
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v8i1.38226

Abstract

Objective study aims to empirically examine the influence of religiosity, leadership ethics, and local wisdom on fraudulent financial statement prevention by implementing Fraud Risk Management in local governments throughout Madura, Indonesia.Design/Methodology The research method used in this study is a quantitative survey method. The dependent variable of this research is fraudulent financial statement prevention. The independent variables of this research are religiosity, leadership ethics, and local wisdom. At the same time, the mediating variable in this research is Fraud Risk Management. The sample of this research is 252 respondents to test this study's hypothesis using Structural Equation Modeling-Partial Least Square (SEM-PLS).Results Religiosity, leadership ethics, and local knowledge also significantly positively affect the application of Fraud Risk Management and its impact on fraudulent financial statement prevention. This study's main finding is that religiosity, leadership ethics, and local wisdom indirectly influence fraudulent financial statement prevention through Fraud Risk Management.Research limitations/implications Discuss the limitations and implications of the research This research contributes to improving the prevention system in local government. Furthermore, applying Fraud Risk Management can mitigate fraudulent financial statements in local government.Novelty/Originality This research presents the latest results from applying Fraud Risk Management to prevent fraud, which is rarely explored in the government sector. Apart from that, the research gap in the weak ethical values in implementing Fraud Risk Management can be answered by adding moderating variables such as religiosity, leadership ethics, and local wisdom. The addition of the moderation variable improves the level of originality of this journal. It provides solutions and updates in implementing Fraud Risk Management in the regional government sector.
Co-Authors Aiffah, Ella Nur Dwi Syahputri, Rischi Fallicia Evangeline, Maria Mohamad Djasuli, Mohamad Mumtazah Al’Amani, Yasmin Pradinata, Benni Prasetyono Prasetyono Rita Yuliana Said, Jamaliah Sakti, Eklamsia Tarjo Tarjo Wulandari, Nurfifah