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All Journal JBMR: Journal of Business and Management Review JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Jurnal Manajemen Dan Akuntansi Medan
Moeljono
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Fraud Pengelolaan Dana Desa di Tinjau dari Sistem Pengendalian Intern Pemerintah di Kabupaten Semarang Moeljono
Jurnal Manajemen Dan Akuntansi Medan Vol. 5 No. 1 (2023): Jurnal Manajemen Dan Akuntansi Medan
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v5i1.2214

Abstract

Latar belakang: Studi ini bertujuan untuk menguji Sistem Pengendalian Internal Pemerintah (SPIP) terhadap Kecurangan Pengelolaan Dana Desa Pada Pemerintahan Desa di Kabupaten Semarang. Populasi penelitian ini adalah Perangkat Desa di wilayah Kabupaten Semarang. Metode penelitian: Jenis penelitian, causal research. Data yang digunakan, data primer dan metode pengumpulan data menggunakan kuesioner. Sebelum dilakukan pengujian hipotesis dengan analisis regresi berganda, terlebih dahulu dilakukan uji kualitas dan reabelitas data serta uji asumsi klasik. Penggunaan sampel dengan menggunakan rumus Slovin, dari 142 populasi didapatkan sampel sebanyak 67 responden. Penarikan sampel dilakukan dengan teknik starified random sampling. Hasil penelitian: Hasil penelitian menunjukkan secara parsial, lingkungan pengendalian, informasi dan komunikasi serta pemantauan berpengaruh positif terhadap kecurangan pengelolaan dana desa, namun, penilaian resiko dan kegiatan pengendalian berpengaruh negative terhadap kecurangan pengelolaan dana desa. Hasil studi juga menunjukan bahwa secara simultan semua variable memiliki pengaruh yang kuat terhadap kecurangan pengelolaan dana desa. Kesimpulan: hasil studi secara general adanya kelemahan dalam pengawasan terhadap manajemen Dana Desa di Wilayah Kabupaten Semarang.
Determination of Continuity of Sustainable Green Financial Behavior with Mediating Variable of Customer Satisfaction of Generation Z Islamic Bank Rachmawati, Windasari; Abdul Karim; Moeljono
Journal of Business and Management Review Vol. 6 No. 3 (2025): (Issue-March)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/jbmr.v6i3.1489

Abstract

ResearchAims:This study examines the post-usage continuation behavior of Generation Z customers in the green finance sector, focusing on Islamic banks. It explores how environmental consciousness, green bank marketing, and customer satisfaction influence ongoing green finance behavior, guided by the Extended Social Help Theory (SST). Design/Methodology:A questionnaire survey was conducted with Generation Z customers of Islamic banks. Partial Least Squares (PLS) analysis was used to assess the relationships between environmental consciousness, marketing initiatives, customer satisfaction, and green finance behavior. Findings:The study finds that both environmental consciousness and green bank marketing initiatives negatively influence the continuation of green finance behavior, with customer satisfaction acting as a mediator. Psychological reactance plays a significant role in shaping these outcomes. TheoreticalContribution:This research contributes to the application of SST in green finance, offering new insights into how psychological reactance interacts with customer satisfaction to affect green finance behavior. It highlights the role of environmental consciousness and marketing initiatives in sustaining engagement with green finance, an area previously underexplored. Keywords:Green finance, Customer satisfaction, Environmental Consciousness, Green banking marketing initiatives, Psychological reactance
Fraud Pengelolaan Dana Desa di Tinjau dari Sistem Pengendalian Intern Pemerintah di Kabupaten Semarang Moeljono
Jurnal Manajemen Dan Akuntansi Medan Vol. 5 No. 1 (2023): Jurnal Manajemen Dan Akuntansi Medan Januari 2023
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v5i1.2214

Abstract

Latar belakang: Studi ini bertujuan untuk menguji Sistem Pengendalian Internal Pemerintah (SPIP) terhadap Kecurangan Pengelolaan Dana Desa Pada Pemerintahan Desa di Kabupaten Semarang. Populasi penelitian ini adalah Perangkat Desa di wilayah Kabupaten Semarang. Metode penelitian: Jenis penelitian, causal research. Data yang digunakan, data primer dan metode pengumpulan data menggunakan kuesioner. Sebelum dilakukan pengujian hipotesis dengan analisis regresi berganda, terlebih dahulu dilakukan uji kualitas dan reabelitas data serta uji asumsi klasik. Penggunaan sampel dengan menggunakan rumus Slovin, dari 142 populasi didapatkan sampel sebanyak 67 responden. Penarikan sampel dilakukan dengan teknik starified random sampling. Hasil penelitian: Hasil penelitian menunjukkan secara parsial, lingkungan pengendalian, informasi dan komunikasi serta pemantauan berpengaruh positif terhadap kecurangan pengelolaan dana desa, namun, penilaian resiko dan kegiatan pengendalian berpengaruh negative terhadap kecurangan pengelolaan dana desa. Hasil studi juga menunjukan bahwa secara simultan semua variable memiliki pengaruh yang kuat terhadap kecurangan pengelolaan dana desa. Kesimpulan: hasil studi secara general adanya kelemahan dalam pengawasan terhadap manajemen Dana Desa di Wilayah Kabupaten Semarang.
The Role Of Audit Committee In Moderating Tax Avoidance In Indonesia Moeljono; Masine Slahanti; Rahoyo
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 9 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss9pp3659-3671

Abstract

This study tries to analyze the relationship between Size, ROA and DER on Tax Avoidance with the mediating variable of the Audit Committee.The nature of quantitative research uses Eviews 12 analysis tools to build relationships between variables. The sample uses purposive sampling technique, with the sample criteria being companies listed on the Indonesia Stock Exchange, while the population is taken according to what has been previously determined. To conduct the analysis, 27 sample companies were obtained and analyzed using the best method so that the maximum test results were obtained.The results of the research show that Size, DER, and ROA have no effect on Tax Avoidance nor do they mediate the Audit Committee variable. The weakness of this relationship proves that there are many factors that affect the process of tax avoidance practices. Furthermore, tax avoidance practices by companies may not be influenced by the company's internal environment, so the biggest factor may be from outside the company.The practice of tax avoidance by companies in Indonesia which has been indicated to come from internal companies is not entirely true. factors such as Size, ROA, DER have no effect on tax avoidance. The Audit Committee as a Moderating Variable also failed to moderate Size, ROA, DER on Tax Avoidance Practices. This is possible from outside the company as a factor influencing corporate tax avoidance in Indonesia.
Co-Authors Abdul Karim Masine Slahanti Rachmawati, Windasari Rahoyo