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Environmental, Social, Governance Terhadap Kinerja Keuangan Destinasi Wisata Alam Pulau Madura Hibatullah, Alfazaki Ikbaar; Tarjo, Tarjo
JURNAL EMA (Ekonomi Manajemen Akuntansi) Vol 9, No 1 (2024): JUNI
Publisher : Universitas Merdeka Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/ema.v9i1.411

Abstract

Tujuan pada penelitian ini merupakan untuk menganalisa pengaruh Environmental Social and Governance (ESG) terhadap kinerja keuangan pada destinasi wisata alam yang terdapat di Pulau Madura. Jenis penelitian yang dipakai dalam penelitian ini adalah menggunkan metode kuantitatif dengan pendekatan purposive sampling. Populasi meliputi setiap pengelola destinasi wisata alam yang berada di Pulau Madura. Penelitian ini telah memperoleh sejumlah responden sebanyak 146 responden dari destinasi wisata alam Kabupaten Bangkalan, Kabupaten Sampang, Kabupaten Pamekasan, dan Kabupaten Sumenep. Metode pengukuran pada penelitian ini memakai analisis regresi linear berganda dengan pengaplikasian aplikasi SPSS 25 dengan menggunakan teknik analisis regresi linier berganda. Hasil pada penelitian ini menyatakan bahwa: 1) Environmental tidak berpengaruh secara simultan namun berpengaruh secara parsial terhadap kinerja keuangan, 2) Social berpengaruh secara simultan dan parsial terhadap kinerja keuangan, dan 3) Governance berpengaruh secara simultan dan parsial terhadap kinerja keuangan. Berdasarkan pada perolehan hasil penelitian, dapat disimpulkan pentingnya pengaruh Environmental, Social, and Governance (ESG) dalam mengoptimalkan kinerja keuangan destinasi wisata alam Pulau Madura.
Fraud Risk Management and Fraud Prevention Factors in the Local Government Tarjo, Tarjo; Anggono, Alexander; Yuliana, Rita; Said, Jamaliah; Sakti, Eklamsia
Journal of Accounting Research, Organization and Economics Vol 8, No 1 (2025): JAROE Vol. 8 No. 1 April 2025
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v8i1.38226

Abstract

Objective study aims to empirically examine the influence of religiosity, leadership ethics, and local wisdom on fraudulent financial statement prevention by implementing Fraud Risk Management in local governments throughout Madura, Indonesia.Design/Methodology The research method used in this study is a quantitative survey method. The dependent variable of this research is fraudulent financial statement prevention. The independent variables of this research are religiosity, leadership ethics, and local wisdom. At the same time, the mediating variable in this research is Fraud Risk Management. The sample of this research is 252 respondents to test this study's hypothesis using Structural Equation Modeling-Partial Least Square (SEM-PLS).Results Religiosity, leadership ethics, and local knowledge also significantly positively affect the application of Fraud Risk Management and its impact on fraudulent financial statement prevention. This study's main finding is that religiosity, leadership ethics, and local wisdom indirectly influence fraudulent financial statement prevention through Fraud Risk Management.Research limitations/implications Discuss the limitations and implications of the research This research contributes to improving the prevention system in local government. Furthermore, applying Fraud Risk Management can mitigate fraudulent financial statements in local government.Novelty/Originality This research presents the latest results from applying Fraud Risk Management to prevent fraud, which is rarely explored in the government sector. Apart from that, the research gap in the weak ethical values in implementing Fraud Risk Management can be answered by adding moderating variables such as religiosity, leadership ethics, and local wisdom. The addition of the moderation variable improves the level of originality of this journal. It provides solutions and updates in implementing Fraud Risk Management in the regional government sector.
The Role of Narcism in The Detection of Financial Fraud: A Systematic Literature Review Amalia, Dewi; Tarjo, Tarjo; Muhammad, Erfan; Said, Jamaliah
AKRUAL: JURNAL AKUNTANSI Vol 15 No 1 (2023): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v15n1.p63-76

Abstract

Introduction / Main Objectives: This article aims to map the literature review regarding financial fraud detection by analyzing narcissistic individuals when using social media. Background Problems: The writer found indications of narcissism in the literature with the keywords "the impact of narcissism using social media" and "detection of financial fraud on narcissistic behavior." The findings show that narcissism is a personality disorder characterized by excessive self-assessment, thirst for recognition, and lack of empathy. Narcissism can negatively influence individuals when uploading content on their social media. The rise of wealth-flexing content is evidence of selfish individuals trying to gain social recognition. Without realizing it, flexing range triggers destructive perceptions from other people, especially if they excessively highlight wealth items on virtual networks. Perceptions about alleged unethical behavior in financial crimes. Even though it does not have a strong correlation, these allegations of narcissistic individuals can have the potential to commit financial fraud. Novelty: The novelty of this research is how to map the literature review regarding narcissism in detecting financial fraud Research Method: This article uses the bibliometric method to describe research developments related to narcissism and financial fraud. Findings/Result: The findings presented results from an empirical review of 207 Scopus-indexed papers. The mapping results show that 40 pieces meet the criteria for an empirical study of narcissism. Conclusion: Through this bibliometric approach, the authors conclude that although there is no strong correlation, narcissistic individuals can potentially commit financial fraud.
Manajemen Pelayanan Penumpang Di Terminal Bus M, Ariyanto; Zulkifli, Zulkifli; Darmawanto, Darmawanto; Tarjo, Tarjo; Hamirul, Hamirul
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 2 No 1 (2022): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (691.528 KB) | DOI: 10.56870/ambitek.v2i1.34

Abstract

This paper is to find out the use of bus terminals in serving passengers by using a descriptive method with a qualitative approach and using data collection techniques with interviews, 13 informants with research results Bus terminal utilization of passenger services namely Determining Terminal Locations, arranging terminal supporting facilities, Flow arrangement traffic in the terminal supervision area, scheduling of officers in the terminal and evaluation of the terminal operating system. Obstacles encountered in passenger service to the effectiveness of using bus terminals include traffic facilities and infrastructure are still limited, traffic management has not functioned optimally, passenger public transport services are inadequate. Efforts carried out in the service effectiveness of bus terminal utilization on passenger services, namely Improving the waiting area service and the flow of public vehicles within the terminal, improving service in the arrival and departure of vehicles according to a predetermined schedule, Collecting passenger terminal services and Increasing the current flow settings crossing in the terminal surveillance area
Pengaruh Kepemimpinan dan Budaya Organisasi Terhadap Kinerja Karyawan Pada PT. Segar Prima Laksana Muara Bungo Hamirul, Hamirul; Sunaryo, Joko; M, Ariyanto; Zulkifli, Zulkifli; Rusnaini, Sasmita; Tarjo, Tarjo
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 2 No 2 (2022): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (587.228 KB) | DOI: 10.56870/ambitek.v2i2.45

Abstract

The purpose of this study is to determine the influence of leadership and organizational culture on employee performance. The research method used is the quantitative method. This type of research is causal associative. The research instrument used a questionnaire. The population in this study were all employees at PT. Fresh Prima Like Muara Bungo. And this study uses a saturated sampling technique, where all members of the population are used as samples. The sample of this study was 50 people, and the entire population was sampled. The data analysis technique used is multiple linear regression, classical assumption test, hypothesis testing and coefficient of determination test. The data analysis techniques were all tested using SPSS version 25 software. The results of the t test, H1 is accepted, leadership has an influence on employee performance, with a value of Tcount 2.785 T table 2.011 with a significance level of 0.008 0.05. H2 is accepted, organizational culture has an influence on employee performance, with a value of Tcount 2.029 T table 2.011 with a significance level of 0.048 0.05. The results of the f test, H3 is accepted, leadership and organizational culture have an influence on employee performance, with a value of Fcount 10,477 Ftable 3,195 with a significance level of 0.000 0.05.
PEMBERDAYAAN IBU-IBU PKK MELALUI PENDIDIKAN UMKM DENDENG DAUN PEPAYA Wiji Astika, Yulia; Sasmita Rusnaini; Ira Widyastuti; Tarjo; Syah Amin Albadry; Teta Wismar
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 6 No 4 (2023): APTEKMAS Volume 6 Nomor 4 2023
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36257/apts.v6i4.8237

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The problem that occured in Dwi Karya Bakti Hamlet was that PKK activities and programs were not active in the village. The challenge undertaken by the service team was to reactivate the activities and programs that had been prepared by the PKK Dusun Dwi Karya Bakti. For this reason, the social service team approached the head of the committee and looked for problems and solutions to these problems. From these observations, the service team received information that the community, especially the member of PKK needed a facilitator or mentor to develop the PKK so that the PKK could be active again. The target of this activity focused on empowering the members of PKK in Dwi Karya Bakti. The aimed of carrying out this community service activity was to increase household income, entrepreneurial for the members of PKK, and improved the social life of the residents of Dwi Karyabakti. The methods used in this activity were educational methods and mentoring methods. Educational methods include training and mentoring methods included direct practice in making Dendeng Daun Pepaya. The implementation of the social service activities that have been carried out has a positive impact on the community, namely the members of PKK who were the targets of these service activities. The members of PKK Dwi Karya Bakti have started to have motivation to improve their abilities and creativity in developing UMKM.
MEMBANGUN LITERASI DIGITAL YANG KUAT : KEBERDAYAAN MASYARAKAT DALAM MENCEGAH PENYEBARAN HOAKS Ulum, Panji; Al Hidayat, Nanang; Sari, Mela; Esdhona, Ha; Tarjo; Mardansyah; Z, Zahlimar
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 6 No 4 (2023): APTEKMAS Volume 6 Nomor 4 2023
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36257/apts.v6i4.8250

Abstract

This community engagement aims to discuss and implement strategies for building strong digital literacy to enhance community empowerment in tackling the spread of hoaxes. Through a series of activities such as counseling and training sessions digital literacy, we actively involve the community to improve their understanding of digital media, information verification, and hoax identification. The results show a significant increased in digital literacy skills and community awareness of invalid information. The program also provided a platform for collaboration between academics, practitioners, and the community to build a sustainable digital literacy ecosystem. In conclusion, this collaborative effort promotes community empowerment in combating the spread of hoaxes and strengthens collective defenses against misinformation.
The impact of mental accounting on tax evasion (an experimental study in accounting students) Putri, Aprilia Kardianzah; Tarjo, Tarjo; Setiawan, Achdiar Redy
The Indonesian Accounting Review Vol. 8 No. 1 (2018): January - June 2018
Publisher : Universitas Hayam Wuruk Perbanas

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

Abstract

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 BUDAYA ORGANISASI DAN MOTIVASI KERJA TERHADAP KEPUASAN KERJA DAN KINERJA PERAWAT (STUDI PADA PERAWAT DI RUANG RAWAT INAP PADA RUMAH SAKIT UMUM DAERAH (RSUD) H. HANAFIE MUARA BUNGO - JAMBI) Tarjo, Tarjo; Al habsji, Taher; Utami, Hamidah Nayati
Profit: Jurnal Adminsitrasi Bisnis Vol. 8 No. 1 (2014): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (10.223 KB)

Abstract

Penelitian bertujuan untuk menganalisis dan menjelaskan  pengaruh budaya organisasi dan motivasi kerja terhadap kepuasan kerja dan kinerja perawat. Penelitian ini termasuk penelitian explanatory research. Tehnik sampel dengan menggunakan tehnik Proportional Random Sampling (tehnik sampel proposional) besarnya ditetapkan berdasarkan rumus Slovin sebesar 74 dari 277 tenaga perawat Rumah Sakit Umum Daerah (RSUD) H. Hanafie Muara Bungo. Metode pengumpulan data menggunakan kuesioner. Analisa data menggunakan analisis jalur (Path Analisys). Hasil penelitian bahwa budaya organisasi berpengaruh tidak signifikan terhadap kepuasan kerja, budaya organisasi berpengaruh signifikan terhadap kinerja perawat, motivasi kerja berpengaruh signifikan terhadap kepuasan kerja, motivasi kerja berpengaruh signifikan terhadap kinerja perawat, dan kepuasan kerja berpengaruh tidak signifikan terhadap kinerja perawat.   Kata Kunci: Budaya Organisasi, Motivasi Kerja, Kepuasan Kerja dan Kinerja Perawat.   The purpose of this study to analyze and explain the influence of organizational culture and work motivation on job satisfaction and nurse performance. This research includes explanatory research. Sampling technique using proportional random sampling as determined by Slovin formula 74 of 277 nurses Regional General Hospital H. Hanafie Muara Bungo. Methods of data collection using questionnaires. Data analysis using path analysis. Research results effect the organizational culture is not significant on job satisfaction, organizational culture significant influence on nurse performance, work motivation significant effect on job satisfaction, work motivation significant influence on nurse performance, and the job satisfaction is not a significant influence on nurse performance. Key Words: Organizational Culture, Work Motivation, Job Satisfaction and Nurse Performance.  
Penyuluhan Penyusunan Laporan Keuangan Menggunakan Zahir Accounting Versi 6.0 pada Bagian Keuangan PT. Andromeda Atria Wisata Surur, Sayyidah Nafiatus; Tarjo, Tarjo
Jurnal Abdimas Ekonomi dan Bisnis Vol. 3 No. 2 (2023): Jurnal Abdimas Ekonomi dan Bisnis
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/abdiekbis.v3i2.2407

Abstract

Paper ini merupakan paper yang ditulis berdasarkan hasil pelaksanaan penyuluhan Zahir Accounting versi 6.0 pada bidang keuangan. Zahir Accounting merupakan software akuntansi yang dibuat untuk membantu proses pencatatan data transaksi perusahaan setiap hari, serta menampilkan laporan keuangan selama satu periode. Tujuan dari penyuluhan ini untuk memberikan pemahaman terkait penyajian laporan keuangan yang akurat serta proses penyusunan laporan keuangan yang efisien dan efektif. Metode yang digunakan pada program ini yaitu dengan pendekatan service learning yang dilakukan selama empat bulan di PT. Andromeda Atria Wisata yang berlokasi di Surabaya. Kesimpulan yang didapatkan pada kegiatan ini yaitu penggunaan software zahir accounting sebagai sistem yang membantu proses penyusunan pada perusahaan dapat memperbaiki kualitas laporan keuangan. Mengimplementasian software zahir accounting sangatlah mudah. Software zahir accounting dapat meminimalisir kesalahan pencatatan dan efisien dalam pengerjaan. Keamanan data keuangan lebih terjamin. Rekomendasi untuk pengguna Zahir Accounting yaitu dengan memahami konsep dasar akuntansi untuk memudahkan dalam menggunakan software dan secara berkala untuk melakukan backup data.
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