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Ex Ante Audit Sebagai Upaya Pencegahan Fraud Aisyiah, Helti Nur; Ahzar, Fahri Ali
AKRUAL: JURNAL AKUNTANSI Vol 9, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2017)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v9n1.p54-64

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.

Ex Ante Audit Sebagai Upaya Pencegahan Fraud Aisyiah, Helti Nur; Ahzar, Fahri Ali
AKRUAL: JURNAL AKUNTANSI Vol 9, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2017)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v9n1.p54-64

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.

Corporate Governance, Karakteristik Dewan Pengawas Syariah dan Maqoshid Sharia Index pada Perbankan Syariah di Indonesia Ahzar, Fahri Ali; Rosadi, Samsul; Wati, Asiah
AKTSAR: Jurnal Akuntansi Syariah Vol 4, No 2 (2021)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v4i2.12730

This study aims to examine the effect of corporate governance and the characteristics of the Sharia Supervisory Board on the Maqoshid Sharia Index in Islamic Banking in Indonesia. In this study, corporate governance is proxied by the Board of Directors, Board of Independent Commissioners, Audit Committee, and Institutional Ownership. Meanwhile, characteristics of the DPS are proxied by the size of the DPS, Multiple Positions DPS and the DPS meeting. This study uses research data obtained from the annual reports of Islamic banks in Indonesia in 2015-2019. Technical analysis of data using regression with Common Effects Model after being selected using the Lagrange multiplier test. The study results found that the Independent Board of Commissioners, Institutional Ownership, and Multiple Positions DPS affected the Maqoshid Sharia Index. Meanwhile, the variables of the Board of Directors, the Audit Committee, the size of the DPS, and the DPS meeting have no effect on the Maqoshid Sharia Index in Islamic Banking in Indonesia.Keywords:Â Corporate governance; Characteristics of the sharia supervisory board; Maqosid Sharia Index; Islamic bank; Indonesia

PENINGKATAN EKONOMI PETANI DAN KOMUNITAS PETERNAK MELALUI POLA SYIRKAH DI KECAMATAN KALORAN KABUPATEN TEMANGGUNG Waluyo, Waluyo; Nurohman, Yulfan Arif; Qurniawati, Rina Sari; Waluyo, Alif; Ahzar, Fahri Ali
ABDI MAKARTI Vol 3, No 1 (2024): ABDI MAKARTI
Publisher : Sekolah Tinggi Ilmu Ekonomi AMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/abdimakarti.v3i1.588

The role of farmers in the Indonesian economy is very large, but they have not received the recognition they deserve. Farmers have had the hope of living a prosperous life for a long time, but only a small percentage of farmers live comfortably. Farmers' problems are crop failure and prices are determined by the market, requiring additional income. The habit of farmers on the island of Java is farming and raising livestock, so the community service program offered is improving the economy through raising sheep using the syirkah pattern. The aim is for farmers to get financial improvements and be able to live more prosperously. The community service partners carried out are the people of Kaloran District, Temanggung Regency. The results of this activity enable farmers to raise livestock in a modern way with capital using the syirkah pattern and there is a financial increase for farming families as well as livestock communities

PENINGKATAN PEREKONOMIAN PETANI MELALUI PEMBUATAN BENIH PADI KELAS SEBAR (EXTENSION SEED) Waluyo, Alif; Ahzar, Fahri Ali
ABDI MAKARTI Vol 3, No 2 (2024): ABDI MAKARTI
Publisher : Sekolah Tinggi Ilmu Ekonomi AMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/abdimakarti.v3i2.734

The economy of farmers in Indonesia can be said to not be in good condition. Only a small number of farmers have been financially successful. The government's role in improving the welfare of farmers has been carried out by paying great attention to the agricultural sector. Sukoharjo Regency is a major contributor to the regional economy through the agricultural sector. In order for the economy of farmers in Sukoharjo Regency to be optimal, training is provided on making rice seeds in the distribution class. The method used in the community service program is through Asset Based Community Development (ABCD). Training and counseling are carried out for the "Ngudi Rejeki" farmer group as a partner. Making good seeds will make plants grow well and the harvest is maximized. Maximum harvest results will directly improve the economy of farmers and increase purchasing power. Deflation in various regions can be suppressed by improving the economy from below, especially farmers.

UPAYA PENINGKATAN KETERAMPILAN KERAJINAN TANGAN DALAM MENDORONG PERTUMBUHAN EKONOMI BERKELANJUTAN BAGI IBU RUMAH TANGGA DAN PETANI Setiawan, Agus; Nurohman, Yulfan Arif; Waluyo, Alif; Ahzar, Fahri Ali; Qurniawati, Rina Sari
ABDI MAKARTI Vol 4, No 1 (2025): ABDI MAKARTI
Publisher : Sekolah Tinggi Ilmu Ekonomi AMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/abdimakarti.v4i1.807

The agricultural sector has experienced many setbacks that have an impact on the lives of farmers. Unstable income due to planting and waiting for the harvest season is a serious problem for farmers. One of the communities experiencing income constraints from the agricultural sector is the community of Kaliwungu District, Semarang Regency. To solve the income problem, farmers were given training in making handicrafts. The solution to making handicrafts was obtained from the Asset Based Community Development (ABCD) method. The training participants consisted of farmers, female farm laborers, and housewives totaling 50 people. Based on the training carried out, the ability to make handicrafts can be mastered quickly. As a result, training participants were able to innovate in making brooches with special characteristics and in accordance with Muslim clothing without reducing aesthetics. The ability to make handicrafts is an alternative income in the future.

Optimalisasi Investasi Bagi Desa Wisata: Studi Pada Desa Wisata Wonosemar Nurohman, Yulfan Arif; Safitri, Lina Ayu; Qurniawati, Rina Sari; Khoirunnisa, Kholifatun; Ahzar, Fahri Ali
Khasanah Ilmu - Jurnal Pariwisata Dan Budaya Vol 14, No 2 (2023): Jurnal Khasanah Ilmu - September 2023
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/khi.v14i2.17018

Kabupaten Boyolali menyusun program kerja yang mendukung pengembangan desa wisata yang tersebar di berbagai kecamatan. Desa Wisata Wonosemar di Desa Pentur merupakan salah satu desa wisata yang didirikan oleh Pemerintah Kabupaten Boyolali. Beberapa kali kawasan Desa Wonosemar mengalami kegagalan dalam pengembangan wisata, sehingga perlu dilakukan upaya untuk menghindari kegagalan dalam sektor wisata. Penelitian ini dilakukan untuk menemukan strategi terbaik dalam mendukung pengembangan Desa Wisata Wonosemar. Pendekatan yang dilakukan melalui metode deskriptif analistik melalui analisis SWOT untuk menemukan strategi yang tepat dalam pengembangan Desa Wisata Wonosemar. Data yang digunakan untuk menentukan IFAS dan EFAS berasal dari para informan penting dalam pengelolaan Desa Wisata Wonosemar. Tahapan berikutnya merupakan analisa SWOT yang memperoleh hasil menunjukkan bahwa kuadran I merupakan strategi agresif untuk digunakan dalam pengembangan desa wisata. Strategi yang agresif dapat menerapkan investasi yang tepat dalam pengembangan fasilitas di Desa Wisata Wonosemar. Fasilitas yang lengkap akan menunjang daya tarik wisata yang berdampak langsung kepada masyarakat, pemerintah dan investor.

THEORY PLANNED BEHAVIOR DALAM MENGANALISIS NIAT PETANI MELAKUKAN PEMBIAYAAN ALSINTAN MELALUI BANK SYARIAH Waluyo, Alif; Ahzar, Fahri Ali; Nurohman, Yulfan Arif; Qurniawati, Rina Sari
Among Makarti Vol 16, No 2 (2023): AMONG MAKARTI
Publisher : STIE AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/ama.v16i2.511

ABSTRACTFarmers have limited agricultural tools and machines (alsintan) to create an effective and efficient agricultural system. Procurement of agricultural equipment requires large capital so financing assistance is needed. Potential financing can be done from sharia banks which do not yet serve much in the agricultural sector. The aim of this research is to determine the factors that influence farmers' intentions to finance agricultural machinery through sharia banks. The respondents of this research were farmers spread across three districts including: Sragen and Sukoharjo. The method used is a mix method or a combination of quantitative and qualitative methods. Data was obtained through questionnaires and interviews with 100 respondents. The data was analyzed using the SPSS application. Data analysis techniques use research instrument tests, classical assumption tests, model accuracy tests, multiple regression analysis and hypothesis testing. The test results show that the attitude, subjective norm and behavioral control variables included in the theory of planned behavior are not proven to influence farmers' intentions to finance machinery at sharia banks. The variables knowledge and religiosity have been proven to influence farmers' intentions to finance machinery at sharia banks.ABSTRAKPetani memiliki keterbatasan alat dan mesin pertanian (alsintan) untuk menciptakan sistem pertanian yang efektif dan efisien. Pengadaan alat-alat pertanian memerlukan modal yang besar sehingga diperlukan bantuan pembiayaan. Potensi pembiayaan dapat dilakukan dari bank syariah yang belum banyak melayani di sektor pertanian. Tujuan penelitian ini adalah untuk mengetahui faktor-faktor yang mempengaruhi niat petani untuk membiayai mesin pertanian melalui bank syariah. Responden penelitian ini adalah para petani yang tersebar di tiga kabupaten antara lain: Sragen dan Sukoharjo. Metode yang digunakan adalah metode campuran atau gabungan metode kuantitatif dan kualitatif. Data diperoleh melalui kuesioner dan wawancara terhadap 100 responden. Data dianalisis menggunakan aplikasi SPSS. Teknik analisis data menggunakan uji instrumen penelitian, uji asumsi klasik, uji keakuratan model, analisis regresi berganda dan uji hipotesis. Hasil pengujian menunjukkan bahwa variabel sikap, norma subjektif dan kontrol perilaku yang termasuk dalam teori perilaku terencana tidak terbukti mempengaruhi niat petani untuk membiayai mesin di bank syariah. Variabel pengetahuan dan religiusitas terbukti mempengaruhi niat petani untuk membiayai mesin di bank syariah.

Minat Mahasiswa Akuntansi Untuk Menjadi Akuntan Internal Wardani, Marita Kusuma; Ahzar, Fahri Ali
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 2 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10494604

Penelitian ini bertujuan untuk mengetahui faktor-faktor apa saja yang dapat mempengaruhi minat mahasiswa akuntansi untuk menjadi akuntan internal. Faktor-faktor tersebut adalah nilai intrinsik pekerjaan, penghargaan finansial, lingkungan kerja, nilai-nilai sosial dan personalitas. Sumber data dalam penelitian berupa jawaban kuisioner dari mahasiswa akuntansi. Teknik pengambilan sampel menggunakan purposive sampling yaitu mahasiswa akuntansi yang sudah mengambil mata kuliah auditing. Metode analisis yang digunakan adalah regresi berganda. Penelitian ini menghasilkan adanya pengaruh faktor nilai intrinsik pekerjaan terhadap pemilihan karir mahasiswa akuntansi sebagai akuntan internal. Namun untuk faktor penghargaan finansial, lingkungan kerja, nilai-nilai sosial dan personalitas tidak mempengaruhi minat mahasiswa akuntansi untuk menjadi akuntan internal.

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