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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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Published : 51 Documents Claim Missing Document

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Village Fund Management: A Foucauldian Perspective Alexander Anggono; - Tarjo; Beni Pradinata
InFestasi Vol 16, No 2 (2020): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v16i2.8354

The village fund was introduced in 2014 to stimulate development in villages all over Indonesia. However, the special task force of the village fund in the mid of 2017 solely had received 10,000 complaints regarding suspicion of misuse of the village fund, which resulted in 200 village officials end up in jail. Therefore, this study is to explore many aspects affecting the processes of planning and establishing of village budget in a village located at Madura. A qualitative approach is applied in this study to enable researchers to explore many aspects of the management of the village fund. The findings of this study indicate that the Musrenbangdes as a tool in the planning stage were intervened by the head of the village without considering the interests of local society. Consequently, development proposals contained in the Musrenbangdes, which later were elaborated in the RPJMDesa as mid-term programs and the RKPDesa as short-term programs, were determined by the head of the village and his officials. Meanwhile, the head of the village is not equipped to handle the planning and budgeting process of the village fund. Hence, the head of the village placed his right-hand man as a coordinator to manage the village fund, resulting in a lack of transparency in the management of the fund.

Demographic Portrait of Corruptors in Indonesia Khy’sh Nusri Leapatra Chamalinda; Tarjo Tarjo; Bambang Hariyadi
JAFFA Vol 7, No 1 (2019): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v7i1.6144

Corruption not only cause financial losses to the state but also violates the social and economic rights of society at large. Corruption always draws more attention than other criminal acts (Hartanti, 2005). This research aims to present a demographic portrait of corruptors in Indonesia based on the Decree of Supreme Court of 2015. This research used qualitative method with descriptive analytical approach. There were 92 cases of corruption in the Decree of Supreme Court of 2015 and the number of corruptors analyzed was 106. Informants in this research were psychologists and religious experts. Data collection method for the primary data was interview and the secondary data collection method was investigating decree of Supreme Court documents. The results showed that the majority of corruptors in Indonesia were male (87%), Muslim (74%), aged between 46-55 years old (51%), undergraduates (34%), working as civil servants (45 %), serving as government officials or employees (56%), and working within the scope of government agencies (57%).

The impact of mental accounting on tax evasion (an experimental study in accounting students) Aprilia Kardianzah Putri; Tarjo Tarjo; Achdiar Redy Setiawan
The Indonesian Accounting Review Vol 8, No 1 (2018): January - June 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v8i1.1579

The purpose of this study is to fi nd out the impact of mental accounting on tax evasion decisions. This research is a quantitative research using experimental research methods. Analysis was conducted using 2x3 between subjects experimental design. The sample used in this experiment was accounting students at Trunojoyo University, Madura, with concentration on taxation. The results for all treatments in this study indicate that there are no differences between in gain scenario and loss scenario. These fi ndings can be explained by mental accounting and prospect theory. This study shows that individuals evaluate tax payments and tax refunds asymmetrically. In addition, the individuals also underlie mental accounting when making tax evasion decisions.

Pengaruh Struktur Kepemilikan Dalam Mekanisme Corporate Governance Terhadap Cost Of Equity Capital tarjo tarjo
AKRUAL: JURNAL AKUNTANSI Vol 1 No 1: AKRUAL:Jurnal Akuntansi (Oktober 2009)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v1n1.p89-104

AbstractCorporate governance mechanisms believed to have strong impact to the companies performance. Corporate governance mechanisms examined in this study are managerial ownership and institutional ownership structure. The purposes of this study are to know the variables effect of managerial ownership and institutional ownership on cost of equity capital. The samples of the study are firms listed in Jakarta Stock Exchange in 2005. The F-test on the all variables at the level confidence 1% indicates the effect of all variables on cost of equity capital is significant. The result of this study showed that managerial ownership and institutional ownership have positive significant impact (at the level of confidence 1% and 5%) on the cost of equity capital. However this result showed that corporate governance mechanisms fail to decrease the cost of equity capital.

The The Impact of Annual Report Readability on Agency Costs: Internal Control as Moderating Variable Tarjo Tarjo
Journal of Accounting, Business and Management (JABM) Vol 29 No 1 (2022): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v29i1.831

This examination looks at the impact of yearly report comprehensibility on organization costs with inward control as a directing variable. This examination was directed at assembling organizations recorded on the Indonesia Stock Exchange in the 2014-2017 period. The populace utilized in this investigation added up to 142 organizations, and after the determination of tests with purposive examining methods got, 44 assembling organizations would be utilized as tests in this examination. The insightful technique in this examination utilizes the different straight relapse test with Moderate Regression Analysis (MRA). The aftereffects of this investigation show the clarity of yearly reports influence office costs, which implies the higher the degree of yearly report coherence, the higher organization costs looked by investors, the inward control reinforces the impact of yearly report lucidness on office costs, which implies that with inner control can diminish the impact of report intelligibility yearly along these lines lessening office costs.

Socio-Cultural Perspectives in Tax Avoidance at Government Agencies Tarjo Tarjo; Moh. Riskiyadi; Zuraidah Mohd Sanusi
International Business and Accounting Research Journal Vol 5, No 2 (2021): July 2021
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

This study aimed to obtain an overview of tax avoidance in government agencies based on the socio-cultural habits of the community. This study uses a qualitative realist ethnographic method to reveal an overview of tax avoidance in government agencies in Madura with the supplier and treasurer informants. The results obtained indicate that tax avoidance in government agencies is influenced by the cultural habit of repaying the kindness of others with kindness in kind. The habit of not being indebted for the kindness of others becomes a factor of pressure and a justification for tax avoidance by splitting proof of expenditure. The opportunity factor that the treasurer has as a central figure in financial management, supported by the provision of split proof of expenditure by suppliers, is a driving factor for tax avoidance in government agencies. The implication of this research is to provide an overview of the causes and modes of tax avoidance in government agencies, so that appropriate tax regulations and supervision can be formed to minimize the occurrence of tax avoidance.

Peran Earnings Management dalam memoderasi Corporate Social Responsibility dan Financial Performance Siti Nurkholifah Bunadi; Tarjo Tarjo
Jurnal Bisnis dan Akuntansi Vol 24 No 1 (2022): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v24i1.1158

The purpose of this study is to examine the effect of CSR on financial performance and the effect of earnings management on moderating the relationship between CSR and financial performance. Financial performance variable is proxied using Tobin's Q and ROA. Discretionary accruals with the Modified Jones model are used as a proxy for earnings management practices. The researcher uses secondary data from the company's annual report for the 2015-2019 period. Research with the population of all manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. Purposive sampling method is used to determine sample of this data research, and that obtained 68 companies. Hypothesis test of this research is Partial Least Square (PLS) on SmartPLS 3.0. The results of this research indicate that CSR has no effect on financial performance. Analysis with moderating variables shows that earnings management moderates the influence of CSR on financial performance and has a significant negative effect. Testing of control variables proves that firm size and firm age have a positive and significant effect on financial performance

Peran Earnings Management dalam memoderasi Corporate Social Responsibility dan Financial Performance Siti Nurkholifah Bunadi; Tarjo Tarjo
Jurnal Bisnis dan Akuntansi Vol. 24 No. 1 (2022): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v24i1.1158

Peran Pemerintah Dalam Mengatur Tataniaga Garam: Dominansi Political Will atau Economic Interest? Sebuah Tinjauan Actor-Network Theory Mumtazah Al’Amani, Yasmin; Anggono, Alexander; Tarjo
Jurnal Manajemen dan Organisasi Vol. 15 No. 1 (2024): Jurnal Manajemen dan Organisasi
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jmo.v15i1.54205

Conflicting interests among parties involved in the salt commodity trade create challenges. This study employs qualitative methods to investigate the interactions between human and non-human actors. The primary data used in this study was collected through in-depth interviews with relevant parties. Additionally, the triangulation method utilizes secondary data from statistical sources such as the Central Statistics Agency (BPS), related Ministries, and regulations issued by related Ministries. The results indicate that the government's efforts to regulate salt trading have primarily focused on regulations and policies related to production, distribution, and imports. However, the government has not been extensively involved in regulating market players, which include salt farmers, landowners, middlemen or trade intermediaries, consumers (including the salt processing industry and salt user industries), and salt importers. According to the perspective of actor-network theory, the government plays a significant role in organizing the interaction of actors in the salt trade. However, the existence of competing interest in the salt trade illustrates that the actors involved have systematically gathered in a network based on their economic interests.

Pengaruh Kompetensi Aparat Desa dan Komitmen Organisasi Terhadap Akuntabilitas Dana Desa Tarjo, Tarjo
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 5 No 2 (2019): JURNAL ILMIAH Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

This research was conducted with the aim of testing the influence of the competency variables of village officials and organizational commitment to the accountability of village funds in Tebo district. The method used in research with survey methods. The sample in this study were 92 respondents taken using simple random sampling technique. Data analysis using multiple linear regression with the help of IBM applications. Version statistics. 20 The results of the research partially prove the influence of the competence of village officials H1 on accountability of village funds, proved to have a significant effect with a significance value of 0.000 <0.05. H2 influence of organizational commitment to the accountability of village funds the significance value of 0.000 <0.05 then H2 is proven to have a significant effect. Simultaneously H3 influence the competence of village officials and organizational commitment together has a significant effect with a value of 0.000 <0.05.

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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