Articles
<![CDATA[Faktor-Faktor yang Memengaruhi Instrumen Pengendalian Akuntansi Manajemen dan Dampaknya terhadap Perkembangan Batik di Kabupaten Pamekasan ]]>
<![CDATA[Nurhayati Nurhayati]]>;
<![CDATA[Nita Octarina]]>
<![CDATA[ Jurnal Manajemen dan Organisasi Vol. 11 No. 2 (2020): Jurnal Manajemen dan Organisasi ]]>
Publisher : <![CDATA[IPB University ]]>
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DOI: 10.29244/jmo.v11i2.32169
<![CDATA[This study aims to determine what factors influence the use of management accounting in Batik SMEs in Pamekasan Regency and how it influences the use of management accounting applications related to control instruments. This research method uses a quantitative approach. The population in this study is the owner of batik SMEs in Pamekasan Regency. The sample was determined using a purposive sampling method with a total of 44 respondents. Data collection was done byinterview techniques and questionnaire distribution. Analysis of the data used in this study is SEM-PLS using the SMARTPLS 3.0 application. The results showed that education and financing did not affect the use of management accounting related to control instruments, whereas accounting training and business scale influenced the use of management accounting related to control instruments. The effect of the use of management accounting on batik SMEs in Pamekasan Regency has a positive effect on business development. After applying management accounting, SME owners can carry out planning and supervision in the operations of SMEs, in other words management accounting strongly supports business success.]]>
<![CDATA[PENGARUH PROFESIONALISME, MOTIVASI, INTEGRITAS, DAN INDEPENDENSI SATUAN PENGAWASAN INTERNAL DALAM MENCEGAH KECURANGAN (FRAUD) DI LINGKUNGAN PERGURUAN TINGGI NEGERI ]]>
<![CDATA[Yayuk Ramadhaniyati]]>;
<![CDATA[Nur Hayati]]>
<![CDATA[ JAFFA Vol 2, No 2 (2014): Oktober ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v2i2.765
<![CDATA[Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh profesionalisme, motivasi, integritas, dan indpendensi Satuan Pengawasan Internal dalam mencegah kecurangan (fraud). Populasi dalam penelitian ini adalah seluruh Satuan Pengawasan Internal yang ada di 5 Perguruan Tinggi Negeri. Teknik sampling yang digunakan dalam penelitian ini adalah teknik total sampling dimana teknik penentuan sampel dengan mengambil seluruh anggota populasi sebagai atau sampel. Hasil penelitian ini membuktikan bahwa, profesionalisme berpengaruh signifikan dalam mencegah kecurangan (fraud) dengan koefisien negatif. Motivasi, integritas, dan independensi berpengaruh positif signifikan dalam mencegah kecurangan (fraud) dengan koefisien positif.]]>
<![CDATA[Effects of Governance Mediation on The Relationship Between Enterprise Risk Management and Financial Performance ]]>
<![CDATA[Nurhayati Nurhayati]]>
<![CDATA[ JAFFA Vol 7, No 1 (2019): April ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v7i1.6183
<![CDATA[This study explains the effects of mediating the role of university governance elements on the relationship between implementation of ERM and financial performance. The background of this research is inconsistency in prior studies and the phenomenon of low accountability at universities and the existence of low internal control function. Based on the final report of Supervision, Control and Development (WASDALBIN) for the period of 2016 indicates that private universities not accredited yet are 52%. The data collection techniques applied survey methods and the data analysis techniques used Structural Equation Modeling (SEM) PLS. The results show that ERM significantly affect financial performance through the role of university governance elements.]]>
<![CDATA[ANALISIS LAPORAN KEUANGAN DAERAH BERDASARKAN PERATURAN PEMERINTAH REPUBLIK INDONESIA NO. 24 TAHUN 2005 TENTANG STANDAR AKUNTANSI PEMERINTAH (SAP) ]]>
<![CDATA[Nur Hayati]]>
<![CDATA[ MediaTrend Vol 5, No 1 (2010): Maret ]]>
Publisher : <![CDATA[Trunojoyo University of Madura ]]>
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DOI: 10.21107/mediatrend.v5i1.1792
<![CDATA[The purpose of this study was to describe the accounting system of local finance in the areas of financial management regarding financial reporting areas that are implemented in Jombang by looking anilis regional financial ratios, and analyze the factors that hinder the preparation and financial reporting areas of financial management of the areas in Jombang is based on PP No. RI 24 tahun 2005 tentang Standart Akuntansi Pemerintah. 24 year 2005 regarding Government Accounting Standart. This research is a descriptive study with case study method, which describes the implementation of the regional financial system in Jombang. Data collected in the form of interviews and data analysis pendukung.Berdasarkan results of the analysis conducted in this study, the general realization of the Budget Report, the Consolidated Balance Sheet, Cash Flow Statement, especially in its function as a regional financial statement presentation and preparation is already in the system in accordance with the provisions of praturan ie PP RI No. 24 of 2005 concerning Government Accounting Standard (SAP), but in the assessment of regional financial ratio analysis can bulum fully meet the expectations and objectives of internal control regions as expected in the current era of regional autonomy. Factors that hinder the implementation of local government financial accounting systems, especially in the preparation and financial reporting area is in terms of quality human resources and infrastructure is not adequate.]]>
<![CDATA[ANALISIS EKONOMI MAKRO DAN KARAKTERISTIK PERUSAHAAN TERHADAP SISTEM BAGI HASIL ]]>
<![CDATA[Siti Fatimah]]>;
<![CDATA[Nur Hayati]]>;
<![CDATA[Ardi Hamzah]]>
<![CDATA[ MediaTrend Vol 8, No 2 (2013): Oktober ]]>
Publisher : <![CDATA[Trunojoyo University of Madura ]]>
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DOI: 10.21107/mediatrend.v8i2.1777
<![CDATA[Shariah bank established to stabilize the inflation, whereas it interest may become tool to control inflation. On the other hand, interest could caused high rate inflation. Normally this type of research is conducts in the field of commercial or regular bank, this time the researcher tried to apply it on the shariah bank. The researcher use two common shariah bank in Indonesia; Bank Syariah Mandiri and Bank Muamallat. The reason why the researcher use those two, because they are recognized by most people in Indonesia.This research aim is to test the macro economics impact on the banking sharing system, to test the implication on company characteristics towards banking sharing system, and to test both impact and implication of banking sharing system on macro economics and company characteristics.Quantitative descriptive is used on this research with using survey method and literature reviews in helping on the data collection then its analyzed with SPSS program. The research hyphothesis shows that macro economics and company characteristics impact and implication on banking sharing system were acceptable. And finally the result of this research could sumply conclude that (1) macroeconomics were significantly impacted on the banking system whereas PDB and unemployment not (or shows negative impact), (2) company characteristics were significantly impact on the banking system whereas ROA and PER shows negative impact and (3) macroeconomics and company characteristics have both no impact on the banking system, it proves by the absence of t-value and F-value.]]>
<![CDATA[The effect of religiosity and moderation of morality on fraud prevention in the management of village funds ]]>
<![CDATA[Nur Hayati]]>;
<![CDATA[Ikklimatus Amalia]]>
<![CDATA[ The Indonesian Accounting Review Vol 11, No 1 (2021): January - June 2021 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/tiar.v11i1.2297
<![CDATA[This study aims to determine the effect of village apparatus competence, internal control systems and religiosity on fraud prevention in the village fund management with morality as a moderating variable. This study uses a survey method with a questionnaire. The population consists of all village officials in Sidoarjo Regency. The sample was taken using a proportionate stratified random sampling, and finally 76 villages were obtained with the category of developed villages, developing villages, underdeveloped villages, and very underdeveloped villages. The data analysis technique used in this study is PLS-SEM using Smart-PLS 3.0 software. The results of this study prove that village apparatus competence has an effect on fraud prevention in village fund management, internal control system has no effect on fraud prevention in village fund management, and religiosity has an effect on fraud prevention in village fund management.Morality is not able to moderate the influence of village apparatus competence, internal control system and religiosity on fraud prevention.]]>
<![CDATA[ANALISIS PENGARUH PENGALOKASIAN DANA PERIMBANGAN DAN PENDAPATAN ASLI DAERAH (PAD) DALAM BELANJA (STUDI KASUS PEMERINTAH DAERAH KABUPATEN SUMENEP) ]]>
<![CDATA[Ana Rohyana]]>;
<![CDATA[Mohamad Djasuli]]>;
<![CDATA[Nurhayati Nurhayati]]>
<![CDATA[ Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 8, No 1: April 2015 ]]>
Publisher : <![CDATA[LPPM Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/pamator.v8i1.2074
<![CDATA[Tujuan dari penelitian ini adalah untuk mengetahui pengalokasian dana perimbangan dan PAD dalam belanja pada Pemerintahan Kabupaten Sumenep. Penelitian ini menggunkan metode penelitian kualitatif deskriptif. Data primer, data ini diperoleh melalui interview. Data sekunder, data ini berupa dokumen-dokumen APBD, realisasi APBD, struktur pemerintah, sejarah kabupaten Sumenep dan data-data lain yang menjadi sumber pendukung dalam penelitian ini. Prosedur pengumpulan data dilakukan dengan teknik interview dan dokumentasi. Analisis permasalahan dilakukan berdasarkan data-data yang diperoleh dari Pemerintah Daerah kabupaten Sumenep yang kemudian dibandingkan dan dianalisa dengan literatur yang ada, lalu diuraikan secara rinci untuk mencari penyelesaiannya. Kesimpulan dari penelitian ini adalah (1). mekanisme pengalokasian pendapatan yaitu dengan menggabung semua pendapatan daerah tersebut kemudian dialokasikan pada belanja yang telah ditetapkan. (2) Pengalokasian dana perimbangan dan pendapatan asli daerah (PAD) pemerintah kabupaten Sumenep lebih diprioritakan pada belanja pegawai. (3) Pemerintah kabupaten Sumenep selalu berusaha untuk mengoptimalkan PAD, hal ini bisa dilihat dari data laporan realisasi APBD kabupaten sumenep yang dalam akun pendapatannya selalu mengalami peningkatan dari 2009 sampai 2011.]]>
<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KUALITAS PELAYANAN TERHADAP LOYALITAS NASABAH MELALUI SIKAP NASABAH (Studi Pada Bank Muamalat KC. Malang) ]]>
<![CDATA[Ach Rofiki]]>;
<![CDATA[Nurhayati Nurhayati]]>
<![CDATA[ J-MACC Vol 3 No 1 (2020): April ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan ]]>
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DOI: 10.52166/j-macc.v3i1.1860
<![CDATA[This study aims to analyze the effect of corporate social responsibility and service quality on customer loyalty with customer attitude as an intervening variable. The data source of this research is primary data from a sample of customers of Bank Muamalat KC. Poor. Data collection was carried out using purposive sampling by distributing to 100 respondents of Bank Muamalat KC customers. Malang that receives CSR assistance or who knows the implementation of CSR programs. Data analysis tool uses SmartPLS. The results of this study indicate that there is a direct influence of CSR on Customer Loyalty and Customer Quality on customer attitudes, and the indirect effect between service quality on customer loyalty through customer attitudes. While CSR has no effect on Customer Attitude and also Service Quality on Customer Loyalty, while Customer Quality has no indirect effect on customer loyalty through customer attitudes.]]>
<![CDATA[CORPORATE GOVERNANCE, DISCLOSURE DAN GENERAL EQUILIBRIUM TERHADAP ASYMMETRY INFORMATION - PERSPEKTIF EKONOMI MIKRO DAN PERSPEKTIF AKUNTANSI ]]>
<![CDATA[Nur Hayati]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 3 No. 1 (2020): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v3i1.11891
<![CDATA[Paper ini merupakan review literatur tentang topik empiris terkait Corporate Governance, Disclosure dan General Equilibrium terhadap Asymmetry Information Perspektif Ekonomi Mikro dan Perspektif Akuntansi. Penulis mengambil tema tersebut dilatarbelakangi adanya fenomena isu Asymmetry Information yang berkembang pada pasar persaingan tidak sempurna sehingga yang terjadi pasar gagal dalam memproduksi hasil yang efisien dan tidak bisa menjelaskan berbagai kondisi teoritis yang dibutuhkan bagi suatu pasar dengan persaingan sempurna. George Akerlof menggunakan istilah informasi asimetris dalam karyanya tahun 1970an disebut The Market for Lemons. Akerlof menyadari bahwa dalam pasar seperti itu, nilai rata-rata dari komoditas cenderung lebih menurun, bahkan untuk kualitas yang sangat sempurna kebalikannya, karena para pembeli tidak mempunyai cara untuk mengetahui apakah produk yang mereka beli akan menjadi sebuah “lemon” (produk yang menyesatkan). Dapat dikatakan bahwa penjual lebih tahu daripada pembeli sehingga muncullah teori ketidakpastian kualitas.]]>
<![CDATA[Analisis good corporate governance, pengendalian internal, dan whistleblowing system dan fraud ]]>
<![CDATA[Sri Wahyuni]]>;
<![CDATA[Nur Hayati]]>
<![CDATA[ Journal of Business & Banking Vol 12, No 1 (2022): Mei - Oktober 2022 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/jbb.v12i1.3260
<![CDATA[This research was done as being motivated by the prevailing fraud which commonly has still occured, especially in Islamic banking. The existing fraud cases are carried out by anyone, both internal and external parties. The purpose of this study is to obtain empirical evidence regarding the effect of good corporate governance, internal control, and the whistleblowing system on fraud in Islamic banks registered with the Financial Services Authority (OJK) for the 2018-2020 period. This research is quantitative using secondary data in the form of annual reports of Islamic banking companies for 2018-2020. This sample of 14 companies was taken by using a purposive sampling. They were analyzed using a multiple linear regression analysis with SPSS version 26 software. The results indicate that good corporate governance variable has an effect on fraud. Yet, the internal control variables have no effect on fraud and neither does the whistleblowing system variable on fraud. Good corporate governance, internal control, and the whistleblowing system simultaneously have an effect on fraud. The results of this study have implications for the management of Islamic banking to further strengthen the application of GCG to reduce the level of fraud in Islamic banking.]]>
