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PEMANFAATAN SISTEM INFORMASI AKUNTANSI PADA UMKM DI KOTA SEMARANG Nugraha, Nyata; Budiyono, Iwan; Nurhayati, Ida; Arumsari, Vita
KEUNIS Vol. 11 No. 1 (2023): JANUARY 2023
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v11i1.4079

This study aims to analyze the implementation and use of accounting information systems in Micro, Small and Medium Enterprises (SMEs) in the service and trade sector in Semarang City. The population of this research is SMEs in the service and trade sector in the city of Semarang. The sampling technique in this study used the stratified random sampling method. The number of samples in this study were 104 SMEs. This study uses descriptive analysis to analyze the results of the survey questionnaire. It was found that the problem with the Accounting Information System (AIS) in SMEs starts from limited capital for SMEs so that they are unable to pay employees in the accounting department, or for reasons of efficiency. So that the bookkeeping or accounting records of the company are the owners themselves. Meanwhile, SMEs owners do not have sufficient knowledge of accounting. Limited capital and lack of knowledge about accounting, causes SMEs not to use the Accounting Information System (AIS) in recording their business transactions. This is what causes SMEs not to compile financial reports, both in the form of Income Statements and Statements of Financial Position. This problem is the basis for the preparation of accounting applications for SMEs.

The Role of Fraud Pentagon Elements in Financial Statement Fraud: Evidence from Islamic Commercial Banks in Indonesia Kharimah, Khaerohtun Nurul; Nugraha, Nyata; Budiyono, Iwan; Arumsari, Vita
Economica: Jurnal Ekonomi Islam Vol. 15 No. 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2024.15.2.22299

Islamic banks in Indonesia have experienced rapid growth relative to their conventional counterparts. However, this expansion is accompanied by challenges, notably the prevalence of fraudulent practices. This study aims to analyze the influence of the fraud pentagon on Financial Statement Fraud (FFR) in Islamic Commercial Banks in Indonesia from 2018 to 2023, both collectively and individually. The study population comprises all Islamic Commercial Banks in Indonesia registered with the Financial Services Authority (OJK) as of December 2023. Using a purposive sampling method, ten Islamic commercial banks were selected for analysis. The research employs a Multiple Linear Regression Analysis model, executed in EViews 13. The findings reveal that, collectively, the elements of Pressure (ROA), Opportunity (BDOUT), Rationalization (TACC), Capability (DCHANGE), and Arrogance (CEO PICTURE) significantly impact FFR. Individually, Pressure (ROA), Opportunity (BDOUT), and Rationalization (TACC) have a positive and significant effect on FFR, while Capability (DCHANGE) and Arrogance (CEO PICTURE) exhibit a positive but non-significant effect.

Effectiveness of Islamic Corporate Governance Mechanisms in Preventing Fraud: A Study of Islamic Commercial Banks in Indonesia, 2014-2023 Fadilah, Yulhita Nur; Nugraha, Nyata; Nurhayati, Ida
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol 16, No 2 (2024)
Publisher : Faculty of Sharia and Law, UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v16i2.39706

This study aims to analyze the influence of the Sharia Supervisory Board (SSB), Audit Committee (AUDIT), Board of Commissioners (BOARDSIZE), Independent Board of Commissioners (INBOARD), and External Audit Quality (AUDITQUALITY) on Preventing Fraud (FRAUD) at Islamic Commercial Banks in Indonesia for the 2014-2023 period. The population includes 13 Islamic Commercial Banks registered with the Financial Services Authority. Using purposive sampling, 7 banks were selected. This research uses secondary data. The data analysis model employs multiple linear regression with panel data and is processed using Eviews 13. The results show that SSB, AUDIT, BOARDSIZE, INBOARD, and AUDITQUALITY simultaneously significantly affect Preventing fraud. Partially, SSB, INBOARD, and AUDITQUALITY positively and significantly affect Preventing fraud, while AUDIT and BOARDSIZE have a negative and non-significant effect on Preventing fraud. Penelitian ini bertujuan menganalisis pengaruh Dewan Pengawas Syariah (DPS), Komite Audit (AUDIT), Dewan Komisaris (BOARDSIZE), Dewan Komisaris Independen (INBOARD), dan Kualitas Audit Eksternal (AUDITQUALITY) terhadap Pencegahan Fraud (FRAUD) pada Bank Umum Syariah di Indonesia periode 2014-2023. Populasi adalah 13 Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan. Sebanyak 7 bank terpilih secara purposive sampling. Penelitian ini menggunakan data sekunder. Model analisis data adalah regresi linier berganda dengan data panel dan diolah menggunakan Eviews 13. Hasil penelitian menunjukkan bahwa DPS, AUDIT, BOARDSIZE, INBOARD, dan AUDITQUALITY secara simultan berpengaruh signifikan terhadap Pencegahan fraud. Secara parsial, DPS, INBOARD, dan AUDITQUALITY berpengaruh positif dan signifikan terhadap Pencegahan fraud, sedangkan AUDIT dan BOARDSIZE berpengaruh negatif dan tidak signifikan terhadap Pencegahan fraud.

The Role of Fraud Pentagon Elements in Financial Statement Fraud: Evidence from Islamic Commercial Banks in Indonesia Kharimah, Khaerohtun Nurul; Nugraha, Nyata; Budiyono, Iwan; Arumsari, Vita
Economica: Jurnal Ekonomi Islam Vol. 15 No. 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2024.15.2.22299

Islamic banks in Indonesia have experienced rapid growth relative to their conventional counterparts. However, this expansion is accompanied by challenges, notably the prevalence of fraudulent practices. This study aims to analyze the influence of the fraud pentagon on Financial Statement Fraud (FFR) in Islamic Commercial Banks in Indonesia from 2018 to 2023, both collectively and individually. The study population comprises all Islamic Commercial Banks in Indonesia registered with the Financial Services Authority (OJK) as of December 2023. Using a purposive sampling method, ten Islamic commercial banks were selected for analysis. The research employs a Multiple Linear Regression Analysis model, executed in EViews 13. The findings reveal that, collectively, the elements of Pressure (ROA), Opportunity (BDOUT), Rationalization (TACC), Capability (DCHANGE), and Arrogance (CEO PICTURE) significantly impact FFR. Individually, Pressure (ROA), Opportunity (BDOUT), and Rationalization (TACC) have a positive and significant effect on FFR, while Capability (DCHANGE) and Arrogance (CEO PICTURE) exhibit a positive but non-significant effect.

PERSEPSI MAHASISWA POLITEKNIK NEGERI SEMARANG TERHADAP PELAYANAN BIDANG KEMAHASISWAAN UNTUK MENINGKATKAN KUALITAS PELAYANAAN PADA MAHASISWA POLITEKNIK NEGERI SEMARANG : PERSEPSI MAHASISWA POLITEKNIK NEGERI SEMARANG TERHADAP PELAYANAN BIDANG KEMAHASISWAAN UNTUK MENINGKATKAN KUALITAS PELAYANAAN PADA MAHASISWA POLITEKNIK NEGERI SEMARANG Sunindyo, Aris; Fajria, Rola Nurul; Prihatiningsih; Nugraha, Nyata; Kusmargiani, Ida Savitri
Bangun Rekaprima Vol. 11 No. 1 (2025): April 2025
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/bangunrekaprima.v11i1.6421

This study aims to evaluate student perceptions of the quality of services provided by the student affairs sector at Politeknik Negeri Semarang. The method used in this research is a survey by distributing questionnaires to 100 active students as respondents. Data analysis was performed using multiple linear regression. The results showed that the dimensions of service quality such as tangible, reliability, responsiveness, and assurance have a significant influence on student satisfaction, while empathy has no significant effect. This study also provides recommendations for improving service quality in the field of student affairs in order to meet student expectations.

Effectiveness of Islamic Corporate Governance Mechanisms in Preventing Fraud: A Study of Islamic Commercial Banks in Indonesia, 2014-2023 Fadilah, Yulhita Nur; Nugraha, Nyata; Nurhayati, Ida
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 16 No. 2 (2024)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v16i2.39706

This study aims to analyze the influence of the Sharia Supervisory Board (SSB), Audit Committee (AUDIT), Board of Commissioners (BOARDSIZE), Independent Board of Commissioners (INBOARD), and External Audit Quality (AUDITQUALITY) on Preventing Fraud (FRAUD) at Islamic Commercial Banks in Indonesia for the 2014-2023 period. The population includes 13 Islamic Commercial Banks registered with the Financial Services Authority. Using purposive sampling, 7 banks were selected. This research uses secondary data. The data analysis model employs multiple linear regression with panel data and is processed using Eviews 13. The results show that SSB, AUDIT, BOARDSIZE, INBOARD, and AUDITQUALITY simultaneously significantly affect Preventing fraud. Partially, SSB, INBOARD, and AUDITQUALITY positively and significantly affect Preventing fraud, while AUDIT and BOARDSIZE have a negative and non-significant effect on Preventing fraud. Penelitian ini bertujuan menganalisis pengaruh Dewan Pengawas Syariah (DPS), Komite Audit (AUDIT), Dewan Komisaris (BOARDSIZE), Dewan Komisaris Independen (INBOARD), dan Kualitas Audit Eksternal (AUDITQUALITY) terhadap Pencegahan Fraud (FRAUD) pada Bank Umum Syariah di Indonesia periode 2014-2023. Populasi adalah 13 Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan. Sebanyak 7 bank terpilih secara purposive sampling. Penelitian ini menggunakan data sekunder. Model analisis data adalah regresi linier berganda dengan data panel dan diolah menggunakan Eviews 13. Hasil penelitian menunjukkan bahwa DPS, AUDIT, BOARDSIZE, INBOARD, dan AUDITQUALITY secara simultan berpengaruh signifikan terhadap Pencegahan fraud. Secara parsial, DPS, INBOARD, dan AUDITQUALITY berpengaruh positif dan signifikan terhadap Pencegahan fraud, sedangkan AUDIT dan BOARDSIZE berpengaruh negatif dan tidak signifikan terhadap Pencegahan fraud.

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