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All Journal Jurnal Manajemen dan Organisasi Jurnal Reviu Akuntansi dan Keuangan Conference In Business, Accounting And Management (Cbam) 2012 Jurnal Keuangan dan Perbankan The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma PROFIT : Jurnal Administrasi Bisnis The International Journal of Accounting and Business Society Infestasi Journal of Auditing, Finance, and Forensic Accounting Neo-Bis AKRUAL: Jurnal Akuntansi JURNAL MANAJEMEN Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Jurnal Bisnis dan Akuntansi Asia Pacific Fraud Journal Jurnal Ilmiah Tata Sejuta STIA Mataram JKP | JURNAL KEPEMIMPINAN PENDIDIKAN Jurnal Kepariwisataan Indonesia: Jurnal Penelitian dan Pengembangan Kepariwisataan Indonesia Jurnal EMA (Ekonomi Manajemen Akuntansi) Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Jurnal Abdimas Ekonomi dan Bisnis Aptekmas : Jurnal Pengabdian Kepada Masyarakat Apssai Accounting Review (ApAR) International Business and Accounting Research Journal Jurnal Pengabdian Masyarakat Gemilang (JPMG) Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Pengabdian Masyarakat Bangsa

Tarjo Tarjo

Universitas Trunojoyo Madura

Author-ID : 710706

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Title

THE EFFECT OF MONOPOLY POWER AND INTEGRITY ON THE TENDENCY TO COMMIT FRAUD IN E-PROCUREMENT Hadi Avianto; Moh. Nizarul Alim; Tarjo Tarjo
Asia Pacific Fraud Journal Vol 4, No 1: Volume 4, No. 1st Edition (January-June 2019)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (377.091 KB)

The main objective of this study is to examine the influence of Monopoly Power and Integrity on fraud that occurs in the e-procurement process. This study involved parties directly related to the procurement of goods and services and the development of electronic procurement systems incorporated in the Procurement Service Unit (referred to in Indonesia as Unit Layanan Pengadaan / ULP) and the Electronic Procurement Services (or referred to Layanan Pengadaan Secara Elektronik / LPSE). This study used a quantitative approach and primary data in the form of questionnaire as measurement instrument. The method of analysis was done using SmartPLS 3. Path analysis and bootstrapping technique were used to test the hypothesis. The results of this study show that power monopoly has a significant positive effect on fraud in e-procurement, while integrity has a significant negative effect on fraud in e-procurement.

DETECTION OF FRAUD INDICATIONS IN FINANCIAL STATEMENTS USING FINANCIAL SHENANIGANS Eklamsia Sakti; Tarjo Tarjo; Prasetyono Prasetyono; Moh. Riskiyadi
Asia Pacific Fraud Journal Vol 5, No 2: Volume 5, No. 2nd Edition (July-December 2020)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v5i2.170

This study aims to empirically test the detection of indications of financial statement fraud based on financial shenanigans. Financial shenanigans are proxied by the growth in days' sales outstanding, cash flow from operating divided by net income, and accounts receivable divided by sales. Indication of financial statement fraud is proxied by the F-Score model. This research was conducted at oil and gas companies in Indonesia and Malaysia. Hypothesis testing used multiple linear regression analysis. The test was carried out in three steps, namely testing on Indonesia and Malaysia, Indonesia, and Malaysia. The results of this study found evidence that the growth of the days' sales outstanding is significant to the indication of financial statement fraud in Malaysia. Another result is that the growth in a collection period, cash flow from operating divided by net income, and accounts receivable divided by sales is not significant if tested separately for Indonesia and Malaysia and Indonesia.

THE MYSTERY OF BUDGET ABSORPTION AT SKPD “BIRU DAUN” Akhmad Jauhari; Tarjo Tarjo; Bambang Haryadi
Asia Pacific Fraud Journal Vol 3, No 2 (2018): Volume 3, No.2nd Edition (July-December 2018)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

The purpose of this study is to know the budget absorption at SKPD “Biru Daun” which was still below 80% until the end of the 2014 fiscal year. This study uses qualitative method with case study approach. Data collection techniques are carried out through interviews, observation and documentation. Data analysis techniques used consist of data collection, data reduction, data presentation and conclusions. Data validation is done by triangulation method. The results of the study show that there are many irregularities in budget planning, such as the intervention of policy makers, delays in the implementation of auctions, tender committees that are not transparent, and budget accountability that does not use computer technology.

EARLY DETECTION IN BOOSTING WHISTLEBLOWING INTEREST (Case Study at Pratama Tax Office of South Sidoarjo) Dessy Dwi Fitra Nova; Tarjo Tarjo; Anita Carolina
Asia Pacific Fraud Journal Vol 2, No 2 (2017): Volume 2, No.2nd Edition (July - December 2017)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

ABTRACTThe main purpose of this study is to empirically examine and analyze the effect of early detection principles, comprising anonymous reporting, followed up reporting and reward system, on the encouragement of an individual interest in reporting fraud. The research was conducted at the Pratama Tax Office of South Sidoarjo. The samples used in this research were 53 respondents. Sample collection was done using saturation sampling technique. The results of this research show that followed up reporting has an effect on the encouragement of an individual interest in reporting fraud. In contrast, anonymous reporting and reward system have no effect on the encouragement of an individual interest in reporting fraud.

THE PHENOMENON OF MUSRENBANG IN TERMS OF LOCAL WISDOM: AN EFFORT TO PREVENT CORRUPTION IN THE LOCAL GOVERNMENT Ahmad Taufiq Masbuhin; M. Nizarul Alim; Tarjo Tarjo
Asia Pacific Fraud Journal Vol 3, No 2 (2018): Volume 3, No.2nd Edition (July-December 2018)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

This study viewsthe Deliberation of Development Planningof Local Government Work Plan(Musrenbang-RKPD) process inlocal government in terms of local wisdom. This research explores the values contained in the motto “Hurub Hambangun Praja” finds out the extent to whichthe local wisdom value of “Hurub Hambangun Praja” is implemented in the Musrenbang RKPD process. The method used is qualitative with ethnography approach. In the motto “Hurub Hambangun Praja” containsthe values of willing to sacrifice, mutual cooperation, and unity in motion. Sources of data or research information are obtained from interviews, secondary data and observations with research sites in Blitar Regency. The results of this study show that the application of the values of willing to sacrifice, mutual cooperation, and unity in motionin the implementation of Musrenbang is still low.

RELIGIOSITY MODERATION ON THE EFFECT OF WHISTLEBLOWING INTENTION AND FRAUD TENDENCY Veni Nopeanti; Tarjo Tarjo; Bambang Haryadi
Asia Pacific Fraud Journal Vol 5, No 2: Volume 5, No. 2nd Edition (July-December 2020)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v5i2.169

This study examined the effect of whistleblowing intention on fraud tendency and the role of religiosity as a moderating variable of the effect of whistleblowing intention on fraud tendency in higher education institutions. The sample in this research was finance staff at State Universities in East Java. The research data were obtained by distributing questionnaires directly to the respondents. The methods used for data analysis in this research were simple linear regression and Moderated Regression Analysis (MRA). The results show that whistleblowing intention has an effect on fraud tendency. Besides, religiosity is also proven to be a moderating variable of whistleblowing intention effect on fraud tendency in higher education institutions.

Co-Authors Abdul Halim Ach Fawaid As'ad Achdiar Redy Setiawan Achmad Fawaid Asad Ade Sofa Afriani, Fina Ahmad Taufiq Masbuhin Akhmad Jauhari Alexander Anggono Alexander Anggono, Alexander Anang Suwito Anang Suwitoyo Anggraeni, Fitri Nur Anita Anita Anton, Masri Anuar, Rosihan Aprilia Kardianzah Putri Ariyanto, Arianto Bambang Hariyadi Bambang Haryadi Bambang Haryadi Beni Pradinata Burhanuddin Carolina, Anita Chair, Zalsa Bila Maulida Kemal Chatarina Umbul Wahyuni Darmawanto Darmawanto, Darmawanto Dessy Dwi Fitra Nova Dewi Amalia Elita Aprilianty Elsyra, Nova Emi Rahmawati Erfan Muhammad Erfan Muhammad, Erfan Fallicia Evangeline, Maria Feni Fartiana Akbar Firdaus, Nailufar Greska Redielano Ramadan Ha Esdhona Hadi Avianto Hamidah Nayati Utami Hamirul Hamirul Hamirul, Hamirul Haryadi, Bambang Hasdani Hasdani, Hasdani Hibatullah, Alfazaki Ikbaar Hidayat, Nanang Al Ifa Diah Aprillia Indra Prayitno Ira Widyastuti Jamaliah Said Joko Sunaryo, Joko Juniarsih, Delvita Khy’sh Nusri Leapatra Chamalinda M, Ariyanto Maduratna, Enggal Sari Mardansyah . Mela Sari, Mela Moh. Riskiyadi Mohammad Nizarul Alim Mudhories, Moh Abqori Muhamad Nasir, Muhamad Muhammad Nasir Mumtazah Al’Amani, Yasmin NENDIARIE, SONLY Nur Endah Nur Endah, Nur Panji Ulum Poiran, Poiran Prasetyono Prasetyono Putri, Aprilia Kardianzah Rahmi, Helva Ramli, Bakhtiar Rita Yuliana Rusnaini, Sasmita Said, Jamaliah Sakti, Eklamsia Sasmita Rusnaini Siti Musyarofah Siti Nurkholifah Bunadi Surur, Sayyidah Nafiatus Syah Amin Albadry Syahroh, Maftukah Zain Taher Al habsji Ulum, Panji Veni Nopeanti Widya Pratiwi Wiji Astika, Yulia Wismar, Teta Yasmir, Yasmir Z, Zahlimar Zihan, Gao Zulkifli Zulkifli Zuraidah Mohd Sanusi

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