Articles
<![CDATA[Ex Ante Audit Sebagai Upaya Pencegahan Fraud ]]>
<![CDATA[Aisyiah, Helti Nur]]>;
<![CDATA[Ahzar, Fahri Ali]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 9, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2017) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi UNESA ]]>
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DOI: 10.26740/jaj.v9n1.p54-64
<![CDATA[AbstractThis study aims to find out how the efforts of PTKIN X in an effort to overcome fraud (fraud). Researchers conduct research with a qualitative approach to the subject of research Internal Supervisory Unit (SPI) as an institution that has authority in checking budget management. The results showed that PTKIN X started doing ex ante audit by checking the Terms of Reference (KAK), proposal, or Term of Referendum (TOR) of each activity. Ex ante audit is done by looking at the completeness of the documents, price fairness, and relevance between the budget and activities written on the TOR. Ex ante audit is done to minimize the findings.AbstrakPenelitian ini bertujuan untuk mengetahui bagaimana upaya PTKIN X dalam upaya mengatasi kecurangan (fraud). Peneliti melakukan penelitian dengan pendekatan kualitatif dengan subjek penelitian Satuan Pengawas Internal (SPI) sebagai lembaga yang mempunyai wewenang dalam memeriksa pengelolaan anggaran. Hasil penelitian menunjukkan bahwa PTKIN X mulai melakukan ex ante audit dengan memeriksa Kerangka Acuan Kerja (KAK), proposal, atau Term of Referendum (TOR) tiap kegiatan. Ex ante audit dilakukan dengan melihat kelengkapan dokumen, kewajaran harga, dan relevansi antara anggaran dan kegiatan yang tertulis pada KAK. Ex ante audit dilakukan untuk meminimalisasi temuan.]]>
<![CDATA[Ex Ante Audit Sebagai Upaya Pencegahan Fraud ]]>
<![CDATA[Aisyiah, Helti Nur]]>;
<![CDATA[Ahzar, Fahri Ali]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 9, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2017) ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SURABAYA ]]>
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DOI: 10.26740/jaj.v9n1.p54-64
<![CDATA[AbstractThis study aims to find out how the efforts of PTKIN X in an effort to overcome fraud (fraud). Researchers conduct research with a qualitative approach to the subject of research Internal Supervisory Unit (SPI) as an institution that has authority in checking budget management. The results showed that PTKIN X started doing ex ante audit by checking the Terms of Reference (KAK), proposal, or Term of Referendum (TOR) of each activity. Ex ante audit is done by looking at the completeness of the documents, price fairness, and relevance between the budget and activities written on the TOR. Ex ante audit is done to minimize the findings.AbstrakPenelitian ini bertujuan untuk mengetahui bagaimana upaya PTKIN X dalam upaya mengatasi kecurangan (fraud). Peneliti melakukan penelitian dengan pendekatan kualitatif dengan subjek penelitian Satuan Pengawas Internal (SPI) sebagai lembaga yang mempunyai wewenang dalam memeriksa pengelolaan anggaran. Hasil penelitian menunjukkan bahwa PTKIN X mulai melakukan ex ante audit dengan memeriksa Kerangka Acuan Kerja (KAK), proposal, atau Term of Referendum (TOR) tiap kegiatan. Ex ante audit dilakukan dengan melihat kelengkapan dokumen, kewajaran harga, dan relevansi antara anggaran dan kegiatan yang tertulis pada KAK. Ex ante audit dilakukan untuk meminimalisasi temuan.]]>
<![CDATA[Ex Ante Audit Sebagai Upaya Pencegahan Fraud ]]>
<![CDATA[Helti Nur Aisyiah]]>;
<![CDATA[Fahri Ali Ahzar]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 9 No 1: AKRUAL: Jurnal Akuntansi (Oktober 2017) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jaj.v9n1.p54-64
<![CDATA[AbstractThis study aims to find out how the efforts of PTKIN X in an effort to overcome fraud (fraud). Researchers conduct research with a qualitative approach to the subject of research Internal Supervisory Unit (SPI) as an institution that has authority in checking budget management. The results showed that PTKIN X started doing ex ante audit by checking the Terms of Reference (KAK), proposal, or Term of Referendum (TOR) of each activity. Ex ante audit is done by looking at the completeness of the documents, price fairness, and relevance between the budget and activities written on the TOR. Ex ante audit is done to minimize the findings.AbstrakPenelitian ini bertujuan untuk mengetahui bagaimana upaya PTKIN X dalam upaya mengatasi kecurangan (fraud). Peneliti melakukan penelitian dengan pendekatan kualitatif dengan subjek penelitian Satuan Pengawas Internal (SPI) sebagai lembaga yang mempunyai wewenang dalam memeriksa pengelolaan anggaran. Hasil penelitian menunjukkan bahwa PTKIN X mulai melakukan ex ante audit dengan memeriksa Kerangka Acuan Kerja (KAK), proposal, atau Term of Referendum (TOR) tiap kegiatan. Ex ante audit dilakukan dengan melihat kelengkapan dokumen, kewajaran harga, dan relevansi antara anggaran dan kegiatan yang tertulis pada KAK. Ex ante audit dilakukan untuk meminimalisasi temuan.]]>
<![CDATA[PENGUNGKAPAN CLIMATE CHANGE PADA PERUSAHAAN MANUFAKTUR DI NEGARA ASEAN (Studi Empiris pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Negara ASEAN 2013-2014) ]]>
<![CDATA[Fahri Ali Ahzar]]>
<![CDATA[ INVENTORY: JURNAL AKUNTANSI Vol 2, No 2 (2018) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/inventory.v2i2.3291
<![CDATA[Climate change is a form of responsibility disclosure of climate change. This study aims to analyze the company's disclosure of climate changes in manufacturing companies in the ASEAN countries.Population of this study is food and beverage company listed in ASEAN stock exchanges. Samples are food and beverage manufacturing company which publishes financial reports and other information in period 2013-2014. The data analysis of this study is content analysis to identify the climate change disclosure by using the Climate Change Disclosure Index. In addition, this study also employees multiple regresion analysis. The result of analysis shows that media exposure, size of the board of directors, and institutional ownership have significant association with climate change disclosure. In contrast, other variables such as state, company size and board size do nothave significant association with climate change disclosure Keywords: climate change disclosure, country, size of company, the media exposure, the size ofthe board of directors, board size, and institutional ownership]]>
<![CDATA[KARAKTERISTIK PERUSAHAAN DAN NILAI PERUSAHAANPADA PERUSAHAAN YANG MENGIKUTI CGPI AWARD TAHUN 2011-2016 ]]>
<![CDATA[Samsul Rosadi]]>;
<![CDATA[Fahri Ali Ahzar]]>
<![CDATA[ INVENTORY: JURNAL AKUNTANSI Vol 3, No 1 (2019) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/inventory.v3i1.4198
<![CDATA[This study discusses about companies that want to earn Earnings Per Share in Companies that Participate in the 2011-2016 CGPI Award. The characteristics of the company in this study are represented by company size, old company, old list, and leverage. The results of the F test show all simultaneous all independent variables on Earnings per Share. Based on the results of the test it can be concluded that the company is positive for Earning Per Share, while leverage has a negative effect on earnings per share. Old company and listing variables do not affect Earning per Share.]]>
<![CDATA[PENINGKATAN RELIGIUSITAS DAN PENDAPATAN KELUARGA MELALUI EKONOMI KREATIF PADA IBU RUMAH TANGGA DAN GENERASI MUDA DIKAWASAN BEKAS KERATON KARTASURA ]]>
<![CDATA[Yulfan Arif Nurohman]]>;
<![CDATA[Melia Kusuma]]>;
<![CDATA[Fahri Ali Ahzar]]>;
<![CDATA[Nur Wicaksono]]>;
<![CDATA[Rina Sari Qurniawati]]>
<![CDATA[ ABDI MAKARTI Vol 1, No 2 (2022): ABDI MAKARTI ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi AMA ]]>
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DOI: 10.52353/abdimakarti.v1i2.290
<![CDATA[The area of the former Kartasura Palace has interesting tourism potential to be developed. One way to develop tourism potential is through the creative economy with the presence of special culinary delights that can increase interest in visiting the people of Solo and its surroundings. The potential of the community that can be developed in supporting a typical culinary business are housewives and the younger generation. The collaboration of housewives and the younger generation in developing a typical culinary business has the opportunity to be successful in the future. In order for the business to run smoothly, training is carried out for housewives and the younger generation in the area of the former Kartasura Palace.]]>
<![CDATA[PENINGKATAN HASIL PRODUKSI PADA PRODUSEN BENIH PADI ]]>
<![CDATA[Fahri Ali Ahzar]]>;
<![CDATA[Yulfan Arif Nurohman]]>
<![CDATA[ ABDI MAKARTI Vol 1, No 1 (2022): ABDI MAKARTI ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi AMA ]]>
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DOI: 10.52353/abdimakarti.v1i1.253
<![CDATA[Central Java is included in the top three in national scale rice production. The agricultural sector, especially rice production, is still the mainstay for farmers in Indonesia. The increase in national rice production must be accompanied by an increase in the production of quality rice seeds. In Solo Raya, there is an Association of Seed Producers and Traders or Ikatan Produsen dan Pedagang Benih (IPPB) which consistently produces rice seeds to meet the needs of local and national markets. Community service activities with partners from the Association of Seed Producers and Traders are carried out to increase the production of quality rice seeds according to market needs.]]>
<![CDATA[PEMBAYARAN DIGITAL SEBAGAI SOLUSI TRANSAKSI DI MASA PANDEMI COVID 19: STUDI MASYRAKAT MUSLIM SOLO RAYA) ]]>
<![CDATA[Yulfan Arif Nurohman]]>;
<![CDATA[Rina Sari Qurniawati]]>;
<![CDATA[Fahri Ali Ahzar]]>
<![CDATA[ Among Makarti Vol 15, No 2 (2022): AMONG MAKARTI (EDISI KHUSUS DIES NATALIS KE 38) ]]>
Publisher : <![CDATA[STIE AMA Salatiga ]]>
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DOI: 10.52353/ama.v15i2.333
<![CDATA[Pemerintah menganjurkan kepada masyarakat untuk melakukan transaksi non tunai saat pandemi covid-19 melanda Indonesia agar penularan dapat teratasi. Saat ini pemerintah sudah melonggarkan kebijakan terkait penanganan virus covid-19 sehingga masyarakat sudah berangsur melakukan aktivitas secara normal. Penelitian ini dilakukan untuk menguji faktor-faktor yang memengaruhi minat ulang masyarakat menggunakan aplikasi pembayaran non tunai pada masyarakat Muslim di Solo Raya. Adapun sampel dalam penelitian ini sejumlah 100 responden masyarakat Muslim yang melakukan transaksi non tunai. Teknik pengambilan sampel menggunakan purposive sampling. Analisi data yang digunakan menggunakan regresi linier berganda. .Hasil dari pengujian menunjukan bahwa persepsi kemanfaatan, persepsi kemudahan, kualitas layanan digital, dan e-trust berpengaruh terhadap minat ulang masyarakat Muslim Solo Raya untuk melakukan transaksi non tunai. Digital payment system dapat diandalkan untuk memudahkan aktivitas masyarakat]]>
<![CDATA[Determinan Penggunaan E-Wallet Generasi Milenial Muslim ]]>
<![CDATA[Aisyah Aisyah]]>;
<![CDATA[Yulfan Arif Nurohman]]>;
<![CDATA[Rina Sari Qurniawati]]>;
<![CDATA[Fahri Ali Ahzar]]>
<![CDATA[ LABATILA: Jurnal Ilmu Ekonomi Islam Vol 6 No 02 (2022) ]]>
Publisher : <![CDATA[LPPM ]]>
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DOI: 10.33507/labatila.v6i01.993
<![CDATA[The development of information technology provides advances in the financial sector, especially digital payments. At this time digital payments have become a necessity to get some of the access offered to the public. The purpose of this study is to examine the factors that determine the millennial generation to use e-wallets. The variables tested include perceived usefulness, perceived ease of use, perceived risk and perceived security. Respondents in this study are the Muslim millennial generation in Solo Raya area. Based on the results of the data search, a sample of 108 respondents was obtained. The technique of selecting respondents using purposive sampling which provides certain criteria to the sample. The research method used is descriptive research with multiple linear analysis. Tests were carried out using SPSS software by testing the validity and reliability before carrying out multiple regression to prove the hypothesis. Based on the data obtained, it shows that the majority of respondents are dominated by women, while the majority of jobs are private employees. The results of the variable test show that perceived usefulness and perceived usefulness have a positive influence on usage decisions for the Muslim millennial generation. The perceived risk and security variables do not affect the decision to use e-wallets.]]>
<![CDATA[Investasi Digital: Faktor Penentu dalam Keputusan Investasi ]]>
<![CDATA[Fahri Ali Ahzar]]>;
<![CDATA[Rina Sari Qurniawati]]>;
<![CDATA[Yulfan Arif Nurohman]]>
<![CDATA[ Jurnal Ilmiah Infokam Vol 19, No 1 (2023): Nomor 1/Th. XIX/Maret 2023 ]]>
Publisher : <![CDATA[AMIK Jakarta Teknologi Cipta Semarang ]]>
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DOI: 10.53845/infokam.v19i1.322
<![CDATA[Digital investment is a new trend in the investment world. Information technology improvement make digital investments growing rapidly. Investors warmly welcome digital investment as an alternative solution to financial problems due to the COVID-19 pandemic. This study aims to examine the effect of financial literacy, risk perception, locus of control and over confidence variables on digital investment decisions. The research was conducted in Sukoharjo Regency with a total of 100 respondents. The data collection method used a questionnaire determined by the selection of respondents through purposive sampling. The test results using SPSS software version 16.0 show that risk perception, locus of control and over confidence have no effect on digital investment decisions, while financial literacy has a positive effect on digital decisions, especially the younger generation. Young investors who do not have long experience in investing decide to invest on the basis of their financial management skills]]>
