Articles
<![CDATA[Fraud Prevention Portrait in Sharia Financial Institutions: It Takes a Village ]]>
<![CDATA[Faisol Faisol]]>;
<![CDATA[Mohammad Nizarul Alim]]>;
<![CDATA[Siti Munawaroh]]>
<![CDATA[ JAFFA Vol 11, No 2 (2023): October ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v11i2.21024
<![CDATA[Fraud prevention is very necessary to be applied in Islamic financial institutions, especially in BMT NU, it aims to keep the organization's assets from human hands crime that can harm institutions BMT NU. The purpose of this study was to describe the fraud prevention model in BMT NU Torjun branch. This study uses a case study approach to investigate the fraud prevention model in BMT NU Torjun branch by interviewing several informants who are working in the world of work BMT NU Torjun branch. The findings of this study can be concluded that the fraud prevention model in BMT NU Torjun branch starts from BMT NU managers who must run according to the SOP (standard operating procedures) that have been established in the BMT NU Torjun branch. To prevent fraud in BMT NU Torjun branch, an internal audit is conducted by the central RKM team which is carried out every month twice on the second weekend, so that one's space is getting narrower to commit fraud in BMT NU. Furthermore, the fraud prevention model at BMT NU Torjun branch has strict supervision from several parties, both supervision from area managers, DPS (Sharia Supervisory Board), and supervision from the headquarters. With the Prevention of fraud set in the BMT NU Torjun branch will effectively minimize the occurrence of fraud, even avoid fraud actions that can harm the institution BMT NU Torjun branch.]]>
<![CDATA[Effectiveness of the Internal Control System Against Fraud Tendencies “Meta-Analysis Study” ]]>
<![CDATA[Faisol Faisol]]>;
<![CDATA[Bambang Haryadi]]>;
<![CDATA[Siti Musyarofah]]>;
<![CDATA[Anggi Pradhita Iswahyudi]]>
<![CDATA[ Asia Pacific Fraud Journal Vol. 8 No. 2: 2nd Edition (July-December 2023) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfjournal.v8i2.308
<![CDATA[The aim of this research is to evaluate the impact of internal control on fraud tendencies. This research uses a meta-analysis approach by reviewing comparable previous studies. This study invloves 20 previous studies published from 2017 to 2021 with themes related to the effect of internal control systems on fraud tendencies as the research sample. The aim of using the most recently published research is to maximize the effectiveness of this research. The JASP (Jaffreys’ Amazing Statistical Application) and Microsoft Excel programs are used to process the data in the meta-analysis. The outcome show that internal control system has a negative and significant effect on fraud tendencies. This is consistent with the theory and results of previous studies which show that the more effective the internal control system is implemented, the less likely fraud to occur in organizations. Therefore, based on the findings of this study, businesses and governmental organizations must have internal control systems in place to lessen the likelihood of fraud]]>
<![CDATA[Menelisik Praktik Pengelolaan Dana Desa Melalui Sebuah Pemaknaan Kepala Desa ]]>
<![CDATA[Sulaiha Wati]]>;
<![CDATA[Faisol Faisol]]>
<![CDATA[ JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 12 No. 2 (2023): Jurnal EKOMAKS ]]>
Publisher : <![CDATA[Universitas Merdeka Madiun ]]>
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DOI: 10.33319/jeko.v12i2.147
<![CDATA[This research aims to determine the phenomenon of village fund management practices from planning, implementation of administration, and accountability through the meaning of awareness from the village head. The research uses a qualitative phenomenological approach to collecting data through observation, interviews, and documentation. The results of this research found that the Musrenbangdes in Mor Songai Village regarding the approval of village fund planning and budgeting only involved 3 BPD representatives. There is no transparency in the management of village funds in Mor Songai Village because the village fund management process is still in the learning stage. The implementation of administration in Mor Songai village did not run properly because administration was not carried out by the village treasurer. There is no accountability of the village head to the community due to weak BPD oversight of the village head's performance. The supervision and supervision carried out by the community in managing village funds did not work well because there was intimidation from the village head towards the community.]]>
<![CDATA[Analyzing Fraudulent Practices in Community Group Regional Grant Funding ]]>
<![CDATA[Faisol Faisol]]>;
<![CDATA[Bambang Haryadi]]>;
<![CDATA[Siti Musyarofah]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 19 No 1 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2024.v19.i01.p07
<![CDATA[This study investigates fraud in community group grant funds, supported by the Regional Government to enhance Provincial Government programs. Using a qualitative descriptive method, data were collected through interviews, observations, and documentation. Findings indicate a lack of genuine community involvement in forming groups, with grant proposals often requiring dubious payments to coordinators. Physical development projects frequently utilized subpar materials and did not align with initial budget plans. Additionally, there was manipulation in reporting activities, with projects funded by village funds improperly claimed as grant initiatives. Delays in the accountability reporting, influenced by postponed project execution, complicate oversight. The study underscores the necessity for stringent regulations to prevent grant fund fraud, thereby assisting the Provincial Government in maintaining the integrity of its developmental agenda. Keywords: grant funds, fraud, community groups]]>
<![CDATA[Analisis Model Pencegahan Fraud di KSPP Syariah BMT NU Cabang Torjun ]]>
<![CDATA[Faisol, Faisol]]>;
<![CDATA[Nizarul Alim, Mohammad]]>
<![CDATA[ ILTIZAM Journal of Shariah Economics Research Vol. 8 No. 1 (2024): Indonesian Journal of Islamic Economics and Business ]]>
Publisher : <![CDATA[Islamic Economics Department, Faculty of Islamic Economics and Business, UIN SULTHAN THAHA SAIFUDDIN JAMBI ]]>
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DOI: 10.30631/iltizam.v8i1.2031
<![CDATA[The purpose of this research is to describe the fraud prevention model at the BMT NU Torjun branch. This study uses a qualitative method of intrinsic case study approach. Data collection in this study was carried out through interviews, observation, and documentation. From the findings of this study, it can be concluded that the fraud prevention model at the BMT NU Torjun branch starts with the BMT NU managers, who must comply with the SOP provisions that have been set within the BMT NU Torjun branch. To prevent fraud at the Torjun branch of the BMT NU institution, an internal audit is carried out by the central RKM team twice a month on the second weekend. Furthermore, the fraud prevention model at the BMT NU Torjun branch has strict supervision from several parties, including area managers, DPS, and the center. So that with the prevention of fraud established in the BMT NU institution environment, the Torjun branch will provide effective benefits to minimize the occurrence of acts of fraud.]]>
<![CDATA[ANALISIS PENGELOLAAN DANA DESA DI DESA AENG ACCEN ]]>
<![CDATA[Faisol, Faisol]]>;
<![CDATA[Haryadi, Bambang]]>;
<![CDATA[Harwida, Gita Arasy]]>
<![CDATA[ Management & Accounting Expose Vol 6, No 2 (2023) ]]>
Publisher : <![CDATA[Universitas Sahid ]]>
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DOI: 10.36441/mae.v6i2.1761
<![CDATA[Tujuan dari penelitian ini untuk mengungkap potret pengelolaan dana desa mulai dari perencanaan, pelaksanaan, dan laporan pertanggungjawaban. Metode penelitian ini menggunakan kualitatif pendekatan studi kasus intrinsik. Pengumpulan data dalam penelitian ini dilakukan melalui observasi, wawancara, dan dokumentasi. Teknik analisis data dengan model interaktif yang dimulai dari beberapa tahapan seperti pengumpulan data, reduksi data, penyajian data, dan terakhir kesimpulan. Hasil penelitian ini menunjukkan bahwa pelaksanaan Musrenbangdes di Desa Aeng Accen hanya sekedar formalitas, di mana setiap usulan program dari masyarakat banyak yang tidak ditetapkan dalam RKPDes dan APBDes. Pencairan dana desa mengalami keterlambatan, sehingga berdampak molor pada jadwal pelaksanaan pembangunan fisik yang sudah ditetapkan. Laporan penggunaan dana desa yang disampaikan mengalami keterlambatan, sehingga nampak tidak ada keseriusan dan tidak ada tanggungjawab pemerintah desa dalam menyusun dan menyampaikan laporan penggunaan dana desa.]]>
<![CDATA[Menelisik Strategi Badan Usaha Milik Desa dalam Meningkatkan Pendapatan Asli Desa ]]>
<![CDATA[Faisol, Faisol]]>;
<![CDATA[Nurul Qomariyah]]>;
<![CDATA[Siti Maisaroh]]>;
<![CDATA[Moh. Aminullah]]>;
<![CDATA[Moh. Asif Syahru Romadhon]]>
<![CDATA[ HATTA : Jurnal Pendidikan Ekonomi dan Ilmu Ekonomi Vol 2 No 2 (2024): Oktober ]]>
Publisher : <![CDATA[STKIP MAJENANG ]]>
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DOI: 10.62387/hatta.v2i2.30
<![CDATA[The existence of Village-Owned Enterprises managed by the Village Government and the community will provide positive value for Village Original Income and provide employment opportunities for the community. This research aims to describe the potential of villages through Village-Owned Enterprises as an effort to increase Village Original Income. This research uses a qualitative descriptive method by collecting data through interviews, observation and documentation. The results of this research show that in forming BUMDes the Village Government looks at the potential of existing villages, the aim is to build BMUDes so that it can increase PADes. The Village Government innovates and develops BUMDes facilities, the aim of which is to attract the attention of visitors who stop by BUMDes Kedai Padi-Padi. The Village Government also collaborates with various partners, including the District Government, BPD, Sampang Regency Community and Village Empowerment Service (DPMD), and village communities. This was done to ask for input and suggestions in managing BUMDes. Furthermore, the management of BUMDes cannot be separated from the role of BPD, where apart from carrying out supervision, BPD also plays an important role in ratifying the formation of BUMDes together with the Village Government. It is hoped that the results of this research will provide benefits, especially to BUMDes administrators and the Village Government, so that they continue to innovate in managing BUMDes with the aim of increasing Village Original Income.]]>
<![CDATA[Analysis of the Arrangement Mechanism of RKA-SKPD in Sampang Regency Focus on SKPD in Jrengik District ]]>
<![CDATA[Faisol, Faisol]]>;
<![CDATA[Akbar, Muhammad]]>;
<![CDATA[Maghfiroh, Nadiya Alfiatur]]>;
<![CDATA[Watii, Sulaiha]]>;
<![CDATA[Iswahyudi, Anggi Pradhita]]>
<![CDATA[ IJMA (Indonesian Journal of Management and Accounting) Vol 4, No 2 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Alma Ata ]]>
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DOI: 10.21927/ijma.2023.4(2).270-282
<![CDATA[The study aims to analyze the mechanism for compiling the RKA-SKPD in Sampang Regency, focusing on the SKPD in Jrengik District. This research method uses descriptive qualitative with data collection through observation, interviews, and documentation. The results of this study indicate that the mechanism for preparing the RKA-SKPD starts from several stages, such as starting from the Musrenbancam to be included in the Renja-SKPD. Next is the preparation of the RKPD (Local Government Work Plan) which refers to the Renja-SKPD, the preparation of the KUA-PPAS (General Budget Policy and Temporary Budget Ceiling Priorities), the preparation of the RKA-SKPD (Work Plan and Budget of the Regional Government Work Unit), the preparation of the APBD Plan and discussion of the RAPBD, finally the ratification and determination of the Sampang Regency APBD (Regional Revenue and Expenditure Budget).]]>
<![CDATA[THE EFFECT OF PROMOTION AND SERVICE QUALITY ON REPURCHASE DECISION: CASE STUDY LYCO COFFE AND PLACE CONSUMERS AT SAMPANG ]]>
<![CDATA[Anas, Zulviar]]>;
<![CDATA[Faisol, Faisol]]>
<![CDATA[ IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 2 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Alma Ata ]]>
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DOI: 10.21927/ijma.2024.5(2).548-556
<![CDATA[The aim of this research is to analyze the influence of service quality on repurchase decisions (case study Lyco Coffee and Place consumers at Sampang). The number of samples in this study was 75 respondents using the incidental sampling method. This research uses a multiple linear regression analysis method. The results of this research show that there is a simultaneous influence on the variables (promotion and service quality) on repurchase decisions, it can be seen that the significant value is below 0.05 and the calculated F value is (63.522) ˃ F table (3.12). The results of this research also show that the calculated t value for the promotion variable is (3.557), service quality is (4.302) which is greater than the t table (1.993), so it is stated that there is an influence on repurchase decisions. In the determination test, there was an influence of 62.8% of the independent variables (promotion and service quality) on the dependent variable (repurchase decision). Meanwhile, 37.2% is influenced by other variables and is not included in this regression analysis, such as location, price, brand image, brand equity and others.]]>
<![CDATA[Gratification of Public Officials Reviewed in Perspective Islamic Law ]]>
<![CDATA[Faisol, Faisol]]>;
<![CDATA[Khusniyah, Nurul Khotimatul]]>;
<![CDATA[Sahri, Mat]]>
<![CDATA[ Tasyri' : Journal of Islamic Law Vol. 2 No. 2 (2023): Tasyri' ]]>
Publisher : <![CDATA[STAINI Press ]]>
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DOI: 10.53038/tsyr.v2i2.83
<![CDATA[This research aims to describe the gratification practices accepted by public officials within the framework of an Islamic legal perspective. The research method used is a literature review study, where various literature sources such as academic journals, books, articles and related papers are studied comprehensively. The results of this research show, among other things. First, Islamic law has a firm view on the practice of gratification accepted by public officials. This practice is considered to violate the principles of justice, transparency and accountability which are the basis of Islamic teachings. Second, in the view of Islamic law, accepting gratuities by public officials can be considered a form of bribery or rasywah which damages the morality and integrity of individuals and society as a whole. Third, Islamic scholars and scholars throughout history have voiced their rejection of the practice of gratification in the context of government or public officials]]>
