Article Per Year (5 Year)
p-Index From 2020 - 2025
6.539
P-Index
This Author published in this journals
All Journal Mozaik: Kajian Ilmu Sejarah Jurnal Ilmiah Akuntansi dan Bisnis IQTISHODUNA El-HARAKAH : Jurnal Budaya Islam Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Jurnal Pengembangan Teknologi Informasi dan Ilmu Komputer MITRA: Jurnal Pemberdayaan Masyarakat Istinbath: Jurnal Hukum dan Ekonomi Islam JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Proceedings of Annual Conference for Muslim Scholars wacana equiliberium (jurnal pemikiran penelitian ekonomi) Share: Jurnal Ekonomi dan Keuangan Islam Jurnal Riset Akuntansi dan Auditing Jurnal Ilmu Hukum, Humaniora dan Politik (JIHHP) Melati: Jurnal Media Komunikasi Ilmu Ekonomi Jurnal Manajemen Dan Akuntansi Medan International Conference on Islamic Economic Adpebi Science Series Journal of Accounting and Financial Issue Islamic Micro Finance Journal Journal of Business Improvement Indonesian Journal of Islamic Religion and Culture Jurnal Pengabdian Masyarakat Al-Fatimah E-JURNAL AKUNTANSI Journal of Islamic Finance and Syariah Banking Jurnal Ilmiah Riset Aplikasi Manajemen
Nanang Setiawan
Institut Agama Islam Al-Fatimah Bojonegoro, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 50 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 50 Documents
Search

 1   2   3   4   5 
Islamic Philanthropy as a Deterrent to Potential Fraud Nanang Setiawan; Muhammad Nizarul Alim
Share: Jurnal Ekonomi dan Keuangan Islam Vol 11, No 1 (2022)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v11i1.11074

Abstract

This study aims to investigate the utilization of Islamic philanthropic institutions in Indonesia and to recommend fraud-prevention warning signals. This study employs the desk study method to conduct qualitative research with The Allocation to Collection Ratio (ACR), the disbursement speed, and the Amil Right Ratio (RHA) as early warning signals for the possibility of fraud. Data was collected from eight Islamic charitable organizations in Indonesia. Using the ACR method, the results indicated that Badan Amil Zakat Nasional (BAZNAS), Dompet Dhuafa (DD), Institut Zakat Indonesia (IZI), Lazis Muhammadiyah (Lazismu), and Baitul Maal Muamalat (BMM) have a greater potential for fraud based on higher deposited cash balances exceeding 10 percent (11-30 percent ). Due to the lack of sufficient data on website searches and financial reports, the assessment of disbursement speed is not covered in this study. Other results indicated that using the RHA method, the only institution with a RHA greater than 12.5% is RZ (RHA 13.8%), which has a greater potential for fraud due to the orientation of the institution's responsibility towards the institution's interests rather than the interests of non-amil mustahik. This study contributes to providing an overview of the use of funds in Islamic philanthropic institutions and fraud warning signs in order to anticipate and prevent potential fraud.==================================================================================================== ABSTRAK – Filantropi Islam Sebagai Pencegah Potensi Fraud. Studi ini ditujukan untuk mengeksplorasi pendayagunaan lembaga filantropi Islam di Indonesia dan memberikan rekomendasi warning signals sebagai upaya pencegahan terhadap potensi fraud. Studi ini merupakan penelitian kualitatif menggunakan metode desk study dengan tiga metode sebagai warning signal terhadap potensi fraud: metode ACR (Allocation to Collection Ratio), Disbursement Speed dan Rasio Hak Amil (RHA). Studi ini menggunakan objek data delapan lembaga filantropi Islam di Indonesia. Hasil studi menunjukkan melalui metode ACR: Badan Amil Zakat Nasional (BAZNAS), Dompet Dhuafa (DD), Institut Zakat Indonesia (IZI), Lazis Muhammadiyah (Lazismu) dan Baitul Maal Muamalat (BMM) memiliki potensi fraud yang lebih tinggi didasarkan pada saldo kas yang mengendap lebih tinggi di atas 10% (11-30%). Penilaian disbursement speed tidak dijelaskan dalam studi ini dikarenakan tidak adanya informasi yang memadai pada penelusuran website dan laporan keuangan. Hasil studi lainnya menunjukkan melalui metode RHA, satu lembaga dengan RHA >12,5% adalah RZ (RHA 13,8%) memiliki potensi fraud lebih tinggi didasarkan pada orientasi tanggungjawab lembaga yang lebih berpihak kepada kepentingan lembaga daripada kepentingan pihak mustahik non ‘amil. Studi ini berkontribusi memberikan gambaran pendayagunaan dana pada lembaga filantropi Islam, memberikan warning signal terhadap potensi fraud untuk mengantisipasi dan meminimalisir terjadinya potensi fraud.
Asset Misappropriation Employee Fraud: A Case Study on an Automotive Company in Indonesia Nanang Setiawan; Tarjo Tarjo; Bambang Haryadi
Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 2 (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.i02.p03

Abstract

This study is aimed to provide an exploration of asset misappropriation employee fraud and its prevention program on an automotive company in Indonesia. This study is a case study researches collecting data by document analysis and interviews with ten informants from various departments to obtain more in-depth information about the occurrence of fraud. This study found that the most popular types of fraud on automotive company are manipulation of customer account payments (lapping), embezzlement of customer deposits that are not deposited to the company (skimming) and theft of inventory. The driving factors for committing fraud are financial pressure, lifestyle extravagant, opportunities for fraud, and lack of understanding of fraudulent behavior. Employee fraud disrupts company’s operations, consumes work time and manpower, and damages the business reputation. Fraud causes the company to incur unnecessary financial losses and expenses that will affect the company's sustainability in the future. Keywords: asset misappropriation, employee fraud, automotive company
Independence for Internal Auditors: Is it Necessary? Nanang Setiawan; Riskiyatur Rohemah; Ismi Fitri Aulia
Jurnal Riset Akuntansi dan Auditing Vol. 10 No. 2 (2023): Jurnal Riset Akuntansi dan Auditing
Publisher : Sekolah Tingg Ilmu Ekonomi Y.A.I Jakarta - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55963/jraa.v10i2.542

Abstract

Independence is needed to maintain the quality of audit results and the credibility of financial reports, especially for external auditors independent of clients. As for the internal auditors within the organization, is independence still necessary? This article is intended to analyze the independence aspects of internal auditors and how internal auditors, in their assignments, maintain and ensure the quality of audit results that are credible. This study uses a descriptive qualitative method with a literature study approach. The results of the analysis show that internal auditors who are in the organizational structure of an entity still require independence in their assignments, even though they are under management (directors or commissioners), but in carrying out their duties they must remain independent of the department being audited so that during the audit process and reporting they remain objective, neutral, and impartial. An accurate audit report is addressed to management to evaluate performance and follow up on improvements in the department being audited. This study tries to fill the gap in research on audit independence among internal auditors because almost all research on audit independence involves external auditors. This study contributes to increasing audit independence literacy for internal auditors and has implications for the need for an independence code of ethics for internal auditors
Fraud Ditinjau dari Etika Profesi dan Etika Bisnis Kasus PT Garuda Indonesia Ika Oktaviana Dewi; Imam Wahyudi; Nanang Setiawan; Jamilatul Uyun
Media Komunikasi Ilmu Ekonomi Vol 40 No 1 (2023): MELATI: Jurnal Media Komunikasi Ilmu Ekonomi Juni 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58906/melati.v40i1.101

Abstract

Tujuan dari penelitian ini adalah melakukan telaah kasus PT. Garuda Indonesia dari segi etika profesi dan etika bisnis yang dilanggar dalam kasus kecurangan laporan keuangan perusahaan penerbangan dibawah naungan Badan Milik Negara (BUMN). Metodolgi dalam penelitian ini menggunakan metode kualitatif, dengan pendekatan studi kepustakaan atau studi literatur, penelitian ini mengumpulkan data dengan metode dokumentasi yang berupa data primer ataupun data sekunder. Data yang terkumpul kemudian dianalisis sesuai dengan kaidah etika profesi dan etika bisnis untuk menarik sebuah kesimpulan atas fraud yang terjadi pada maskapai plat merah. Hasil penelitian inin menunjukkan bahwa fraud yang ditinjau dari etika bisnis pada kasus PT. Garuda Indonesia menimbulkan kondisi lingkungan bisnis yang kurang sehat, mengurangi kepercyaan masyarakat, pemerintah dan investor, serta merugikan negara atas manipulasi laporan keuangan yang ditimbulkan oleh akuntan PT. Garuda. Sedangakan fraud dari sisi etika profesi sangat bertentangan dengan prinsrip yang ditetapkan oleh IAPI seperti integritas, objektivitas, kehati-hatian dan profesionalisme.
Pendayagunaan Filantropi Islam dan Warning Signals Terhadap Potensi Fraud Nanang Setiawan
IQTISHODUNA IQTISHODUNA (VOL.19, No.2, 2023)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/iq.v19i2.20780

Abstract

This research aims to explore the empowerment of Islamic philanthropy and provide warning signal recommendations for preventing fraud risk. This research is qualitative, using the desk study method, and presents data on ten Islamic philanthrophy. This research uses two methods as warning signals against fraud risk: the Allocation to Collection Ratio (ACR) and the Amil Rights Ratio (RHA). The results show that through the ACR method, Badan Amil Zakat Nasional (BAZNAS), Lazis Muhammadiyah (Lazismu), Dompet Dhuafa (DD), Baitul Maal Muamalat (BMM) and Inisiatif Zakat Indonesia (IZI) have a higher potential for fraud based on cash balances that settle above 10%. As for the RHA method, Rumah Zakat (RZ), with an RHA of 13.8%, has a higher potential for fraud based on the more dominant orientation of institutional interests. This research contributes to additional literacy regarding empowering funds for Islamic philanthropic institutions and provides a warning signal as a prevention of fraud risk so that it can effectively minimize fraud./em>
Cultural Values as Anti-Fraud Strategy: Lessons from Islamic Schools Nanang Setiawan; Azwar Cholili
Share: Jurnal Ekonomi dan Keuangan Islam Vol 12, No 2 (2023)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v12i2.20120

Abstract

This study investigates the potential of cultural values as anti-fraud strategies in Islamic schools, with a specific focus on institutions in Surabaya. Utilizing a qualitative case study approach, the research gathered data through direct observation and unstructured interviews with informants. The findings underscore the importance of five core cultural values: honesty, trust, mutual cooperation, mutual respect, and mutual care. The study concludes that the implementation of these values is crucial in fostering financial reporting accountability and reducing the risk of fraud within the school environment. These insights can benefit not only educational institutions but also other organizations by providing valuable guidance for developing internal anti-fraud programs based on the internalization of cultural values. By understanding how these values contribute to a trustworthy and ethical internal environment, institutions can proactively anticipate and minimize the potential for fraudulent activity.==============================================================================================================ABSTRAK – Nilai Budaya sebagai Strategi Anti Kecurangan: Kajian dari Sekolah Islam. Penelitian ini bertujuan untuk mengeksplorasi strategi pencegahan kecurangan melalui implementasi nilai-nilai budaya di Sekolah Islam di Surabaya. Penelitian ini bersifat kualitatif melalui metode studi kasus dengan data yang dikumpulkan secara observasi langsung di lokasi penelitian dan wawancara tidak terstruktur dengan sejumlah informan. Hasil kajian menunjukkan bahwa nilai-nilai budaya yang diimplementasikan di sekolah adalah: kejujuran, amanah, gotong royong, saling menghargai, dan saling peduli. Implementasi nilai-nilai budaya tersebut terbukti menjadi faktor utama dalam membentuk akuntabilitas pelaporan keuangan dan mencegah terjadinya kecurangan di lingkungan sekolah. Hasil ini dapat menjadi panduan tidak hanya bagi lembaga pendidikan tetapi juga berbagai organisasi lainnya dalam membangun program pencegahan kecurangan internal dengan internalisasi nilai-nilai budaya tersebut. Pemahaman akan pentingnya nilai-nilai tersebut berkontribusi terhadap meningkatnya kepercayaan dan terciptanya lingkungan internal yang beretos kerja baik sehingga dapat meminimalisir berbagai potensi kecurangan.
Zakat Disbursement Efficiency for Accountability and Prevention of Zakat Misappropriation Nanang Setiawan; Noorlailie Soewarno
International Conference on Islamic Economic (ICIE) Vol 3 No 1 (2024): April
Publisher : Sekolah Tinggi Ilmu Bahasa Arab Darul Ulum Banyuanyar Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58223/icie.v3i1.307

Abstract

This study aims to measure and analyze the efficiency of zakat distribution in Indonesia to achieve accountability and prevent zakat misappropriation. This study uses a desk study to collect data on zakat collection and distribution through the National Zakat Amil Agency (BAZNAS) and twenty-four Zakat Charity Institutions (LAZ) in Indonesia, with two indicators of ratio analysis: disbursement efficiency and cost efficiency. Disbursement efficiency is to see the zakat distribution efficiency level, and cost efficiency is to see the efficiency level of zakat management operational costs. The results show that almost all LAZs have been effective in distributing zakat, except Rumah Yatim Ar Rohman Indonesia (RYARI), with a ratio of 67% (fairly effective). The results of the operational cost efficiency ratio show that only four LAZs fall into the "within the limits of sharia provisions" category: RYARI, LAZIS Nahdlatul Ulama (LAZISNU), Nurul Hayat (NH), and Pesantren Islam Al Azhar (PIAA). This research is important to get a comprehensive picture of the efficiency of distributing zakat funds to BAZNAS and LAZ in Indonesia. This study contributes to policymakers, zakat management practitioners, and academics by increasing literacy in zakat management in an accountable manner and in the context of preventing zakat misappropriation
Internet Banking Anti-Cybercrime Nanang Setiawan
Journal of Business Improvement Vol 1 No 1 (2024): Edisi I, Februari 2024
Publisher : Institut Agama Islam Al-Fatimah Bojonegoro

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

Abstract

This paper aims to explain the reality of cybercrime cases in Internet banking and provide alternative prevention to minimize the occurrence of cyber crimes in Internet banking in Indonesia. This article uses a descriptive qualitative method with a literature study approach. Cybercrime is a white-collar crime, the perpetrators are educated people who have a great curiosity about computer technology and who see the opportunity for negligence from computer users (especially access to banking) and also a weak network security system and rationalization get a large benefit with low risk. Preventive actions to avoid cyber-crime are to constantly increase knowledge of the modus of cyber-crime and how to deal with it, to be extra careful in every transaction and access to banking either through cellular or computers, be extra careful with every data, passwords, PINs and other banking codes and make changes regularly, and not easily tempted from irresponsible people
The Influence of Creativity and Product Innovation on MSME’s Business Sustainability: A Qualitative Study on Ummina Halal Food Bekasi Umi Maghfiroh; Nanang Setiawan
Journal of Business Improvement Vol 1 No 2 (2024): Edisi II, Juni 2024
Publisher : Institut Agama Islam Al-Fatimah Bojonegoro

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

Abstract

This study aims to explore the impact of creativity and product innovation on business sustainability. It employs a descriptive qualitative method, focusing on the MSME Ummina Halal Food Bekasi. The research findings indicate that creativity and product innovation significantly influence the sustainability of Ummina Halal Food Bekasi. There has been a significant improvement in product sales and revenue following the creative and innovative launch of new products by Ummina Halal Food. The business of Ummina Halal Food has been well received by the local community, positively affecting the company's reputation, and customers are very enthusiastic about the product developments at Ummina Halal Food. Creativity and product innovation have a positive impact on business sustainability in the entrepreneurial context, leading to increased profitability for SMEs. This research contributes to theoretical development by enriching the literature on the role of creativity and innovation in business sustainability, especially in the context of MSMEs. Practically, this study provides insights for MSME entrepreneurs on the importance of innovation and product creativity in enhancing their business profitability and reputation
The Influence of Entrepreneurial Motivation on MSME Business Success: A Literature Review Ana Rahmawati; Nanang Setiawan
Journal of Business Improvement Vol 1 No 2 (2024): Edisi II, Juni 2024
Publisher : Institut Agama Islam Al-Fatimah Bojonegoro

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

Abstract

The issues of poverty, unemployment, and income inequality pose serious challenges to governments across various countries, influenced not only by economic factors but also by sociocultural aspects and the availability of human resources. This research aims to explore the role of entrepreneurial motivation and its impact on the success of Micro, Small, and Medium Enterprises (MSMEs) through a comprehensive literature review. The study identifies four critical stages in the entrepreneurial process—preparation, implementation, maintenance, and business development. Each stage requires strong motivation and in-depth analysis of the conditions faced by MSMEs. By analyzing relevant literature, this research provides new insights for MSME entrepreneurs to manage their businesses more effectively in pursuit of economic sustainability. The primary contribution of this research is to highlight the importance of entrepreneurial motivation as a catalyst for MSME development and an effective strategy in supporting local and national economic growth. By enhancing understanding of the factors influencing MSME success, this study aims to provide a foundation for public policies that support sustainable development in the MSME sector
Co-Authors Abd. Muntholip Abdul Khamid Abdul Khamid, Abdul Alfa Rahmiati, Alfa Alrosyidi, Ach. Faruk Amanulloh, Amanulloh Amilatul Khoiriyyah, Amilatul Ana Rahmawati Aqthor, Nufudz Asih, Thorida Nur Aziz, Moch. Ilham Abdul Azizah, Imroatul Azwar Cholili Azwar Cholili BUKHORI, MOHAMMAD Dewi Pusparini Dewi, Ika Oktaviana Dian Ratnawati Fadiyanto, Sofyan Hafidz, Abdulloh Hakim, Aulyatu Rachmadhani Hanafi Hanafi Haryadi, Bambang Hasanah, Naili Uswatun HUDA, MUHAMMAD MIFTAKHUL Ilmiawati Safitri Imam Wahyudi Imam Wahyudi Indrawan, Imam Wahyudi ING Wardana Ismi Fitri Aulia Jamilatul Uyun Karnawati, Tin Mafruhah, Anisatul Maisaroh, Sitti Manshur, Ahmad Mohammad Nizarul Alim Monica Resavita Muhammad Miftakhul Huda Muntholip, Abd Muntholip, Abd. Muria, Risky Mezi Naila, Isrotun Noorlailie Soewarno Nuraini, Melan Oktaviana Dewi, Ika Putri, Fairuz Rahman, Alief Putriana Resavita, Monica Riskiyatur Rohemah Riskiyatur Rohemah, Riskiyatur Sasmita, Lintang Auliya Shen, Chin Tien Tarjo Tarjo Tseng, Chung-Jen Umi Maghfiroh