Article Per Year (5 Year)
p-Index From 2020 - 2025
8.734
P-Index
This Author published in this journals
All Journal Infestasi Journal of Auditing, Finance, and Forensic Accounting Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Jurnal Mirai Management Journal of Economic, Bussines and Accounting (COSTING) AFEBI Accounting Review JOURNAL OF APPLIED ACCOUNTING AND TAXATION NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Cakrawala: Jurnal Litbang Kebijakan EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial Shafin: Sharia Finance and Accounting Journal Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Izdihar : Jurnal Ekonomi Syariah Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Journal of Applied Accounting And Business (JAAB) Jurnal Ekonomika Dan Bisnis Jurnal Keuangan dan Perbankan Jurnal Ekonomika Manajemen Dan Bisnis Melati: Jurnal Media Komunikasi Ilmu Ekonomi Jurnal Ekonomi, Manajemen, Akuntansi
Mohamad Djasuli
Universitas Trunojoyo Madura
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 55 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 55 Documents
Search

 1   2   3   4   5 
PENERAPAN GCG DALAM IMPLEMENTASI AL-FATIHA PADA PERILAKU ETIS PELAKU USAHA: PENERAPAN GCG DALAM IMPLEMENTASI AL-FATIHA PADA PERILAKU ETIS PELAKU USAHA Lely Kodarsih; Mohammad Djasuli
JURNAL EKONOMI, MANAJEMEN, BISNIS, DAN SOSIAL (EMBISS) Vol. 2 No. 2 (2022): Februari 2022
Publisher : CV ODIS

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

Abstract

The problem studied is that many companies do not understand the implementation of GCG in the implementation of al-Fatiha for business actors to improve the quality of human resources in the future and its impact on company performance. Researchers want to know how the implementation of GCG in a company and how to implement al-Fatiha on the ethical behavior of business actors. This makes the researcher raise the title of GCG Implementation in the implementation of Al-Fatiha on the ethical behavior of business actors. In answering these problems, the researcher used purposive sampling and interview methods. The researcher concludes that the implementation of GCG in the implementation of al-Fatiha on the ethical behavior of business actors affects the company's performance in the future to improve the quality of better human resources.
Determinants The Quality of OPD Financial Statements (Empirical Study on OPD in Madura) Noer Panca Mutawwab; Mohamad Djasuli; Muhammad Syam Kusufi
AFEBI Accounting Review Vol 2, No 2 (2017)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (898.45 KB) | DOI: 10.47312/aar.v2i02.89

Abstract

There are still problems in the implementation of financial management, BPK finds as many as 10,154 and 15,434 issues containing the problems. In the acquisition of local government; The Local Government Financial Statements (LKPD) opinion Madura at year 2011-2015, only Pamekasan government increased, while Sampang and Sumenep consistently obtain Fair With Exceptions (WDP), and Bangkalan occurred a fall of LKPD opinion from Fair unqualified (WTP) to WDP. The objects of research are both the general chief  and employees / financial section staff / accounting, treasurer and the author of financial statement in the Organization of Local Government (OPD) of Local Government in Madura. The used research method is quantitative method, while the sampling technique in this study is purposive sampling technique. The results of this research are the government apparatus competence has a positive effect on the quality of OPD financial statement, the internal control system of government has a positive effect on the quality of OPD financial statement, the implementation of regional financial accounting system has a positive effect on the quality of OPD financial statement, the implementation of government accounting standards has a positive effect on the quality of OPD financial statement, ethic has a positive effect on  the quality of OPD financial statement, experience has a positive effect on the quality of OPD financial statement. Keywords: quality of financial statement, the Organization of Local Government (OPD)
Meneladani Kepemimpinan Nabi Muhammad SAW dalam Prinsip Good Corporate Governance Hesti Eka Tri Nur’Aini; Menik Puji Rahayu; Mohamad Djasuli
JURNAL EKONOMI, MANAJEMEN, BISNIS, DAN SOSIAL (EMBISS) Vol. 3 No. 1 (2022): November 2022
Publisher : CV ODIS

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

Abstract

Muhammad SAW, the number one most influential man in the world. Muhammad was able to bring change in all aspects, ranging from religious, moral, and political matters through Islam. Good Corporate Governance is a system that functions as a company controller. Muhammad was a leader who succeeded in providing the welfare of the people fairly, not only Muslims but people from other religions. This leadership cannot be separated from the application of the principles of Good Corporate Governance to the Prophet. The method used in this research is descriptive qualitative by collecting data from books, scientific articles, and information from the internet. The results obtained from this study are the principles of Good Corporate Governance in line with the nature of the Prophet, namely Siddiq, Amanah, Tabligh, and Fathanah. This is the key to the success of the leadership of the Prophet Muhammad as the head of religion and government.
Faktor-Faktor yang Mempengaruhi Persepsi Etika Mahasiswa Akuntansi dengan Love of Money sebagai Variabel Intervening Fitri Arshinta; Mohammad Djasuli; Yuni Rimawati
Jurnal Keuangan dan Perbankan Vol 13, No 2 (2017): Jurnal Keuangan dan Perbankan Volume 13, No. 2, Juni 2017
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (561.839 KB) | DOI: 10.35384/jkp.v13i2.52

Abstract

Competition in globalization that is very firm gives impact on every class to maintain their position. As the prospective accountant, students not only know well about the theory but also etiquette in enduring the profession to decrease the digressing in the future. This thesis is aimed to evaluate empirically some factors that influence the ethical perception of accountancy students with “love of money” as the intervening variable. Independent variables are gender, level of education, age, economic socials status, and ethnic background. Intervene variable is a love of money and the dependent variable is ethical perception. This thesis uses the primary data that is collected by the questioner for some respondents that are still the accountancy students. Population in this thesis is all of the accountancy students in the state university (PTN) in Suramadu (Surabaya-Madura), and in choosing the population, this thesis uses the criteria as a sample and called as “purposive sample”. The sample that has been collected from the questioner is 95 respondents. The technique for analyzing the data is SEM (Structural Equation Modeling). Moreover, the tabulation of the data uses the program SmartPLSversion 2.0. According to the result of the analysis in this thesis shows that gender, level of education, age, and ethnic background do not influence significantly toward the “love of money”, yet economic status social influences significantly toward the “love of money”. However the level of education, age, economic status social, and ethnic background do not influence significantly toward the ethical perception, yet age influences significantly toward the ethical perception. “love of money” does not influence significantly as the intervening variable as well as.
PENERAPAN GOOD CORPORATE GOVERNANCE TRANPARANSI TERHADAP KINERJA SURVEYOR REGISTRASI SOSIAL EKONOMI DALAM MEWUJUDKAN DATA AKURAT Wulandari Wulandari; M. Athif Ar Rohman; Mohamad Djasuli
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 9, No 10 (2022): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v9i10.2022.4002-4006

Abstract

Perlindungan sosial di Indonesia menjadi salah satu prioritas pemerintah dalam meningkatkan kesejahteraan masyarakat. Rencana kerja pemerintah dicetuskan tiga reformasi, salah satunya adalah reformasi sistem perlindungan sosial menyeluruh bagi seluruh penduduk yang prasyarat utamanya transformasi data menuju registrasi sosial ekonomi (Regsosek). Pendataan awal registrasi sosial ekonomi (Regsosek) dilakukan di seluruh wilayah Indonesia dengan melibatkan seluruh masyarakat. Penelitian ini bertujuan mengetahui tranparansi kinerja surveyor terhadap pendataan awal registrasi sosial ekonomi (Regsosek) dalam mewujudkan data yang akurat sesuai dengan kondisi lapangan. Penelitian ini menggunakan metode pendekatan kualitatif. Data diperoleh dengan cara observasi lapangan, wawancara dengan petugas suveryor registrasi sosial ekonomi (Regsosek). Hasil penelitian menerangkan bahwa penerapan Good Corporate Governance transparansi dalam pendataan awal registrasi sosial ekonomi yang dilakukan oleh petugas surveyor belum sepenuhnya akurat. Beberapa data tidak sesuai dengan lapangan yang penyebab utamanya adalah masyarakat sebagai responden tidak ingin kondisi sosialnya dicatat dalam kategori menurut petugas, sehingga data kuisioner tersebut tidak sesuai dengan fakta di lapangan.
Analisis Religiusitas Individu Terhadap Pencegahan Dan Pendeteksian Cash Larceny Nanda Iga Febrianti; Mohamad Djasuli
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 2 No. 3 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.386

Abstract

This study seeks to analyze individual religiosity in reducing fraudulent behavior, especially cash larceny. The method used is interviews with informants. This research shows that individual religiosity can prevent fraud. However, this doesn't always work. Individual religiosity can change when under pressure, so they often forget the norms and religious values ​​themselves. In addition, the culture or habits of the company depend on the leadership, anti-fraud activities are still little implemented in the company..
Motivasi Whistleblower Sebagai Upaya Pencegahan dan Pendeteksian Fraud Pada Sektor Pemerintah Indonesia Dengan Prinsip Amar Ma’ruf Nahi Mungkar Aulia Nur Azizah; Mohamad Djasuli
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 2 No. 3 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.387

Abstract

The purpose of this study is to find out how the influence of the principle of amar ma'ruf nahi mungkar influences whistleblower motivation to prevent and detect fraud in the Indonesian government sector. This research combines qualitative research methodology with literacy study methods. The findings of this study indicate that the principle of amar ma'ruf nahi mungkar is seen as being able to inspire a reporter (whistleblower) to prevent and detect financial fraud that they find. With the development of an understanding of religious principles by one of the whistleblowers such as Amar ma'ruf Nahi munkar this will encourage individuals to act and conduct in conformity with the law. This will increase the motivation and confidence of whistleblowers to prevent and detect fraud in order to prevent losses due to fraud in the Indonesian government sector.
Relevansi Shiddiq, Amanah, Tabligh, Dan Fathonah Dengan Implementasi Good Corporate Governance Pada Industri Perbankan Syari'ah Corrina Dian Anita Sari; Hidayatul Farikhah; Mohamad Djasuli
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 2 No. 3 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.388

Abstract

This study aims to find out how the Relevance of Shiddiq, Amanah, Tabligh, and Fathonah with the Implementation of Good Corporate Governance in the Sharia Banking Industry. Data collection techniques using document studies, and data analysis using qualitative methods. there are still many challenges that must be faced in implementing the principles of Islamic business ethics in sharia banking so that the synergy of both external and internal stakeholders is needed to overcome these challenges.
Analisis Good Corporate Governance Melalui Manajemen Risiko Berdasarkan QS. Yusuf Pada Bank Syariah Indonesia Tahun 2022 Shaennon Agustina; Siti Nurhalizah Fitriani; Mohamad Djasuli
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 2 No. 3 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.390

Abstract

Every corporation in the world of business, industry and banking must be able to implement good corporate governance because it is very important. Banks are an important component of the Indonesian economy and are very helpful in enhancing the strength of the country's banking sector. Therefore, increasing the implementation of Good Corporate Governance (GCG) is one of the efforts made. Several parties need to play a role in realizing good corporate governance, especially risk management. Because risk management here plays a role in analyzing potential risks and managing them. Descriptive qualitative methodology is used in this study. Based on the data used in this study, it was collected through primary research by utilizing the company's annual report.
Pengaruh Sikap Auditor Terhadap Audit Investigasi Dan Whistleblowing Dalam Mendeteksi Fraud Silvia Vasaura; Mohamad Djasuli
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 2 No. 3 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.391

Abstract

Pengaruh Sikap Auditor Terhadap Audit Investigasi dan Whistleblowing dalam Mendeteksi Fraud. This study aims to determine: (1) The effect of the auditor's attitude on the incidence of fraud in an organisation/company. (2) The influence of the auditor's attitude towards the investigative audit on the occurrence of fraudulent financial statements. (3) The influence of the auditor's attitude towards whistle-blowing in the occurrence of fraud. The instrument used is a case of fraud. The results of this study are how to see if the auditor is ready when dealing with investigative audits and whistleblowing to detect fraud in financial statements in companies/organizations. The auditor plays an important role in this case, because whistleblowing itself can have 2 impacts, namely positive and negative. Investigative Audit itself is a process of systematically seeking, finding and gathering evidence with the aim of revealing whether an action has taken place or not and the culprit for further legal action to be taken which is supported by the attitude of the auditor in dealing with fraud cases.
Co-Authors Ach. Fawaid As'ad Achmad Zamroni Adinda Ayu Nawangsari Ageng Triganda Ainaya Anjani Akhmad Bagus Solikin Akhmad Kamaludin Akmal farhan Tito rahmatulloh Alfiani Nila Erlita Alvisa Cutyanti Amelia Siti Ariyanti Ana Rohyana Andilla Dwi Maharani Anggi Dwi Amanda Anggi Safrina Putri Anggi Sri Wahyuni Anggita putri parasmono Ani Lailatul Rosidah Anindhita Fadia Haya Aprilia Aprillia Nabilla Ayu Rosadi Arida Dwi Machfudyah Asmaul Husna Atisa Pangesti Aulia Nur Azizah Bella Khoirun Nisa Bismo Prayoga Chusnul Khotimah Citra Lutfia Corrina Dian Anita Sari Deasy Maharani Agustin Devi Nur Alfiah Dewi Tri Darinda Dilla Rachma Ayu Dinda Harum Fisari Dinda Pramudita Jiwandono Dwi Anita Indrawati Dwi Gita Nathalia Dwi Novita Sari Dzulkarnain, Iskandar Eliana novita sari Elicia Nabilah Elin Nurlina Sari Erika Dwi Agnik Fadia Ayu Silfia Fadyah Azzarah Oktaviani Fais Sholafudin Fieri Hendrawan Firdaushil Hasanah Fitri Arshinta Fitri Nurwulandari Fredy Wijaya Ciputra Friska Cahya Wulandari Gita Arasy Harwida Hani Ayu Lestari Haryono Haryono Hesti Eka Tri Nur’Aini Hidayatul Farikhah Hilda Septia S Imada Nur Musawamah Indah Ismawati Julliatin Puspita Sari Kavita Sapna Previdayana Kharisma Ayu Febriani Khoirun Nisa' Laelly Wahyu Hidayati Lailatul Qomariyah Lailia Rofidah Lely Kodarsih LISA AYUNI Lukman Hakim Luluk Indah Kholifatin M. Athif Ar Rohman Manisha laisya chorella Mas Ayu Desvinta N Maya Amanda Putri Menik Puji Rahayu Merlia Indah Mezalina Wahyuning Aji Mia Ade Asvianty Miftahul Yulandari Milla Dunna Ilma Mochammad Vanny Febrianto Moh Naylur Rahman Moh. Riski Maulana Mohammad Faizal Amir Mohammad Rifqy Tiyantono Muhamad Nurcholis Muhamad Ridho Muhammad Adam Rizky Putra Muhammad Syam Kusufi Mukhammad Kharis Wildan Laksono Muthia Tri Ardiyanti Nabila Kumala Wijayanti Nabilla Rivanti Nadia Invaka Sari Sari Naila Tsawaba Nanda Iga Febrianti NAZULA NUUR AZIZAH Nia Dewi Kurniawati Nikken Eva Ayu Anggraeni Noer Panca Mutawwab Norapuspita Norapuspita Nur Aini Nur Hayati Nur Hidayah Nura Afifah Nurjanah Khofifah Nurul Habibah Nurul Syarifatul Laili Puput Purnamasari Putri Salsadila Qurrota A’yunina Rafianamaghfurin Rafianamaghfurin Rahayu Wilujeng Rahmat Danang Anggartawan Resa Agustina Revina Anyndita Rheni Anggraini Ridaniar Kharisma Rikha Amelia Santi Indrawati Sekar Langit Putri Waluyo Serlina Nur Afdiyah Shaennon Agustina Shofinatul Ainiyah Silvia Vasaura Sinta Putri Dharmayanti Sintia Dwi Puspita Sari Siti Nurhalizah Fitriani Siti Yunia Amalia Sujatmiko Wibowo Sukma Restina Pradipta Suqa Annisa Filail Ufik Novi Maslakah Ulfa Adiranti Ummi Hani Ummu Hani Valiyan Rahmad Illabillah Vega Septian Fikri D Vety Munawaroh Wandha Dani Sarnisa Wulandari Wulandari Yahya Wahyu Zacky Zakaria Yuliati Ningsih Yuni Rimawati Yunita Dwi Anggraini Zainiyatul Akhiroh