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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
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Journal : Jurnal Akuntansi Multiparadigma

 1 
REORENTASI AUDIT INTERNAL UNTUK MELAWAN KORUPSI PENGADAAN Achmad Fawaid Asad; Tarjo Tarjo; Siti Musyarofah
Jurnal Akuntansi Multiparadigma Vol 10, No 3 (2019): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2019.10.3.34

Abstract

Abstrak: Reorientasi Audit Internal untuk Melawan Korupsi Pengadaan. Tujuan penelitian ini adalah untuk menemukan reorientasi peran audit internal dalam melawan korupsi pengadaan. Penelitian ini menggunakan metode configurative-ideographic case study pada informan yang berasal dari Auditor Pengawas Internal Pemerintah (APIP). Penelitian ini menemukan bahwa informan sering jatuh pada sikap penilaian profesional yang tidak objektif pada kegiatan pengadaan yang di dalamnya terdapat political corruption. Peneliti mengusulkan struktur pengawasan internal pemerintah daerah dengan pendekatan three lines for defense. Konsep ini mendedikasikan artikulasi yang jelas terhadap peran audit internal di lingkungan pemerintah daerah dalam memberikan support assurance. Abstract: Internal Audit Reorientation Against Procurement Corruption. The purpose of this study is to find a reorientation of the role of internal audit in the fight against procurement corruption. This study uses configurative-ideographic case study method on informants from the government's internal auditor. This study finds that informants often fall into the attitude of professional judgment that is not objective in procurement activities, in which there is political corruption. The researcher proposes the internal supervision structure of the regional government using the three lines for the defense approach. This concept dedicates a clear articulation of internal audit’s roles within the local government environment in providing support assurance.
MENELISIK LIKA-LIKU MODUS MANIPULASI KREDIT DALAM PERBANKAN Anang Suwitoyo; Tarjo Tarjo; Alexander Anggono
Jurnal Akuntansi Multiparadigma Vol 12, No 2 (2021): Jurnal Akuntansi Multiparadigma (Agustus 2021 - Desember 2021)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.2.26

Abstract

Abstrak - Menelisik Lika-Liku Modus Manipulasi Kredit dalam PerbankanTujuan Utama - Penelitian ini berupaya menelaah modus kecurangan pemberian kredit perbankan melalui efektivitas peran audit internal.Metode – Penelitian ini menggunakan studi kasus sebagai metode untuk mendeskripsikan pola-pola kecurangan kredit. Sejumlah pihak yang terlibat dalam operasional perbankan menjadi informan pada penelitian ini.Temuan Utama - Modus kecurangan seperti kredit fiktif, pelunasan kredit yang tidak dilunaskan, dan mark-up pemberian kredit menjadi temuan auditor. Pelaku memanfaatkan kesempatan memanipulasi dokumen kredit debitur. Selain itu, pelaku juga mark up plafon pemberian kredit dan pembayaran cicilan kredit yang tidak dilunaskan.Implikasi Teori dan Kebijakan – Audit internal perlu dilakukan untuk meminimalisit modus kecurangan. Selain itu, rotasi karyawan sangat diperlukan sesuai rekomendasi auditor internal.Kebaruan Penelitian – Investigasi atas modus manipulasi kredit menjadi kebaruan dalam penelitian ini, khususnya dalam bidang kecurangan akuntansi. Abstract - Examining the Twists and Turns of Credit Manipulation Mode in BankingMain Purpose - This study seeks to examine the fraudulent lending model in banking through the effectiveness of the role of internal audit.Method – This study uses a case study as a method to describe patterns of credit fraud. Some parties involved in banking operations became informants in this study.Main Findings - Fraud modes such as fictitious credit, unpaid credit repayments, and credit mark-ups were found by the auditors. Perpetrators take advantage of the opportunity to manipulate debtor credit documents. In addition, the perpetrators also mark up the credit limit and payment of unpaid credit installments.Theory and Practical Implications – Internal audits need to be carried out to minimize fraud modes. In addition, employee rotation is essential according to the recommendations of the internal auditors.Novelty – Investigation of credit manipulation mode is a novelty in this study, particularly in the field of accounting fraud.
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