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THE INFLUENCE OF NON-PERFORMING LOANS (NPL), LOAN OF DEPOSIT RATIO (LDR), OPERATING COST OF OPERATING INCOME (BOPO), QUALITY OF EARNING ASSETS (KAP) AND CAPITAL ADEQUACY REQUIREMENT (CAR). EARNING ASSETS (KAP) AND MINIMUM CAPITAL ADEQUACY (KPMM) ON RETURN Agiastia, Dhita; Prasetyo, Agung Slamet; Setyowati, Hasanah; Ambarwati, Lilik; Mutahir, Anwar; Mahsun, Mohamad; Subkhan, Muhammad
Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Vol 3 No 1 (2024): International Seminar Proceedings and Call for Paper STIE Widya Wiwaha
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/semnas.v3i1.918

This study aims to analyze how financial ratios in Bank Perekonomin Rakyat, namely Non-Performing Loan (NPL), Loan of Deposit Ratio (LDR), Operating Costs Operating Income (BOPO), Earning Asset Quality (KAP) and the influence of Minimum Capital Adequacy (CAR) affect the level of profitability projected from the Return of Asset (ROA) ratio. The sample in this study used purposive sampling method, namely the People's Economic Bank in Bantul Regency which is registered with the Financial Services Authority for the period 2020-2023. The secondary data used are publication reports obtained from accessing the Financial Services Authority website (www.ojk.go.id) which are then recorded into SPSS. The data analysis method uses a classic assumption test which includes normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. The analysis tool technique is descriptive analysis and statistical analysis. The results showed that CAR has a positive and significant effect on ROA, NPL and BOPO have a negative and significant effect on ROA while LDR and KAP have an insignificant effect on ROA.

PENGARUH KEPEMIMPINAN, MOTIVASI, DAN REMUNERASI TERHADAP KINERJA ACCOUNT REPRESENTATIVE DI LINGKUNGAN DIREKTORAT JENDERAL PAJAK KANTOR PELAYANAN PAJAK PRATAMA BANTUL Susanto, Eko; Mahsun, Mohamad; Sulastiningsih, Sulastiningsih
Jurnal Riset Manajemen Akuntansi Indonesia Vol 3 No 1 (2025): Jurnal Riset Manajemen Akuntansi Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrima.v3i1.1150

The problem in this study is that the Account Representative Performance at KPP Pratama Bantul has not reached the target, resulting in the tax revenue target at the Pratama Bantul Tax Service Office (KPP) in the last 3 (three) years, namely from 2019 to 2021 not being achieved. This study aims to analyze the influence of Leadership, Motivation and Remuneration on the performance of Account Representatives in the Directorate General of Taxes, Bantul Pratama Tax Office. The population in this study were all Civil Servants at KPP Pratama Bantul totaling 94 employees. The sampling technique using purposive sampling technique was selected by all employees except the head of the office and the head of section so that the number of respondents was 79 employees. The data used in this study is a type of quantitative data that can be measured or calculated directly. This study uses data analysis techniques in the form of statistical calculations using SPSS software version 21.0. The results of this study indicate that Leadership, Motivation and Remuneration have a significant influence on employee performance at KPP Pratama Bantul. The results of the hypothesis test show that the three independent variables have a significant positive effect on the independent variables. The greater the Leadership, Motivation and Remuneration provided by the organization, the employee's performance will increase.

TAKTIK EFEKTIF BELANJA ONLINE Sutrischastini, Ary; Mahsun, Mohamad; Hamid, Muda Setia; Utami, Yuanika Asmarani; Putri, Desfia Eka; Afifah, Rahayu Nur
Jurnal Pengabdian Masyarakat Widya Wiwaha Vol. 2 No. 3 (2024): Jurnal Pengabdian Masyarakat Widya Wiwaha
Publisher : Jurnal Pengabdian Masyarakat Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jpm.v2i3.1113

Dewasa ini teknologi internet mengalami perkembangan yang sangat pesat. Adanya pandemi Covid 19 mendorong semakin bertambah penggunaan teknologi dalam kehidupan ekonomi masyarakat. Banyak situs belanja online bermunculan dan semakin mudah masyarakat dalam melakukan transaksi ekonomi. Tujuan pengabdian kepada masyarakat ini adalah menambah pengetahuan kepada masyarakat khususnya ibu-ibu Dasawisma Melati 2 Dusun Bodeh Desa Ambarketawang Gamping Sleman Yogyakarta dalam melakukan pembelanjaan secara online agar mendapatkan produk sesuai harapan.

Leveraging Expertise for Digitalizing Indonesian Public Sector Performance Audits Mahsun, Mohamad; Popoola, Oluwatoyin Muse Johnson
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 12 No. 1 (2025)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v12i1.13137

Global digital transformation is reshaping audit practices through technologies such as data analytics, artificial intelligence, and automation that enhance accuracy, efficiency, and scope. This study explores Indonesian auditors' perspectives and experiences regarding audit digitalization, particularly in the context of public sector performance audits. This qualitative research employs semi-structured interviews with 8 auditors from audit firms, analyzed using Braun and Clarke's thematic analysis approach. The study examines auditors' understanding of perceived benefits, encountered obstacles, required new skills, and necessary support for integrating digital technologies into audit activities. Findings reveal that audit digitalization offers significant benefits in efficiency, accuracy, and transparency, yet implementation faces challenges including limited human resources, poor data quality, and high costs. Auditors require both technical and non-technical skills, along with training and infrastructure support from audit firms. For the public sector, digitalization holds substantial potential for strengthening accountability and enabling data-driven policymaking. However, challenges such as bureaucratic barriers, inadequate data integration, and limited information systems infrastructure must be addressed. This study provides valuable insights and practical recommendations to support the digitalization of Indonesian public sector performance audits, ultimately enhancing the effectiveness and efficiency of public resource utilization.

EVALUASI PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH: (Studi di SDN 1 Sadangkulon Kec. Sadang Kab. Kebumen Tahun 2020) Hidayat, Sarip; Mahsun, Mohamad; Sutrischastini , Ary
Jurnal Riset Manajemen Akuntansi Indonesia Vol 3 No 2 (2025): Jurnal Riset Manajemen Akuntansi Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrima.v3i2.1191

Tujuan penelitian ini adalah untuk mengevaluasi pelaksanaan pengelolaan dana BOS pada SD Negeri 1 Sadangkulon Kecamatan Sadang Kabupaten Kebumen tahun 2020 dari perencanaan, pelaksanaan dan pelaporan sesuai petunjuk teknis BOS tahun 2020. Teknik pengumpulan data menggunakan wawancara, observasi, dokumentasi dan triangulasi dengan alat analisis petunjuk teknis BOS Reguler tahun 2020. Metode analisis data yang dilakukan dengan beberapa tahapan yaitu pengumpulan data, reduksi data, penyajian data, penarikan kesimpulan dan verifikasi data. Hasil penelitian menunjukkan bahwa aspek perencanaan dana BOS yang dilaksanakan SD Negeri 1 Sadangkulon Kecamatan Sadang sudah dilaksanakan dengan baik dan sesuai dengan petunjuk teknis BOS Reguler tahun 2020. Pengawasan dan evaluasi yang ada pada SD Negeri 1 Sadangkulon Kecamatan Sadang sudah sesuai dengan petunjuk teknis BOS Reguler tahun 2020. Pelaporan pertanggungjawaban dana BOS yang dilaksanakan sudah baik dan sesuai dengan petunjuk teknis BOS Reguler tahun 2020. The purpose of this study was to evaluate the implementation of BOS fund management at SD Negeri 1 Sadangkulon, Sadang District, Kebumen Regency in 2020 from planning, implementation and reporting according to the 2020 BOS technical guidelines. Data collection techniques used interviews, observation, documentation and triangulation with technical guidance analysis tools. Regular BOS 2020. The data analysis method is carried out in several stages, namely data collection, data reduction, data presentation, conclusion drawing and data verification. The results showed that the planning aspect of BOS funds carried out by SD Negeri 1 Sadangkulon, Sadang Subdistrict, had been carried out properly and in accordance with the Regular BOS technical guidelines 2020. The supervision and evaluation at SD Negeri 1 Sadangkulon, Sadang Subdistrict, was in accordance with the BOS Regular technical instructions for the year. 2020. Reporting on the accountability of BOS funds carried out is good and in accordance with the 2020 Regular BOS technical instructions.

The Investigative Audit as a Pillar of Accountability: An Integrated Strategy for Detecting Fraud in the Digital Era Junaidi, Junaidi; Purnama, Yunus Indra; Suparmono, Suparmono; Mahsun, Mohamad
Telaah Bisnis Vol 26, No 1 (2025): July 2025
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/tb.v26i1.591

Indonesian fraud is a matter of great concern, with significant implications for economic stability and public trust in the government. This study analysed fraud detection and prevention through investigative auditing, internal auditing, forensic accounting, big data analytics, and whistleblowing mechanisms and offered an integrated framework. Investigative auditing is of great value in detecting fraud as it allows in-depth and flexible inquiry without formulaic constraints. Internal audit validates compliance and strengthens internal control procedures, whereas forensic accounting enables a thorough examination of finances to identify potential fraud. Big data analytics, when applied in conjunction with these procedures, facilitates the better detection of fraud through the analysis of sophisticated and bulk data, outlier identification, and the detection of suspicious transaction patterns. An effective whistleblowing scheme also fosters a culture of accountability and transparency, enabling fraud to be identified early. This research discovers that a comprehensive and inclusive model for fraud detection is a key factor in preventing fraud and ultimately leads to enhanced governance and organizational integrity.

Development of a Quality Evaluation Model for Village Government Financial Reporting in Boyolali Regency, Center Java, Indonesia Mahsun, Mohamad; Junaidi , Junaidi; Sumiyana, Sumiyana; Nurdiono, Nurdiono; Suparmono, Suparmono
Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 2 (2025): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v4i2.3614

Purpose: This study aims to evaluate the quality of financial reporting in village administrations, which is crucial for effectively managing village funds in Indonesia. Methodology: In 2020, this study involved 164 participants and employed a mixed-methods approach combining quantitative and qualitative techniques. The financial reporting quality model classifies data into three categories: Cluster A (audit-ready), Cluster B (needing oversight), and Cluster C (requiring intervention). Results: The quality assessment model for village financial reporting can be categorized into three clusters: Cluster A, readiness for audit (51%); Cluster B, need for supervision (33%); and Cluster C, need for assistance (16%). Conclusions: This study highlights the importance of good governance in village financial reporting, emphasizing the need for accountability and transparency. The research proposes a quality assessment model that categorizes villages into three clusters: audit-ready (51%), requiring supervision (33%), and needing assistance (16%). Adequate human resources and adherence to regulatory standards are key factors in improving the quality and reliability of village financial reports. Limitations: This research was conducted during a period when standardized accounting principles for village finances have not yet been established, which represents a key limitation. High-quality financial statements are characterized by compliance with applicable accounting standards. The suboptimal quality observed in the financial statements of many villages is likely attributable to the absence of specific accounting standards governing village financial reporting. Contribution: Theoretically, this study seeks to identify practical concepts for managing village finances. The proposed financial reporting quality model offers a framework for improving the quality of village financial reports while enhancing the understanding of financial reporting practices in village governments, particularly in Boyolali Regency.

Al-Tijarah Madiyyah and Ethical Review in a Transaction Based on the Perspective of Islamic Law majid, abd; Mahsun, Mohamad; Ma'ani, Bahrul; Firdaus, Abdullah
AJIS: Academic Journal of Islamic Studies Vol. 8 No. 2 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/ajis.v8i2.7944

Al-tijÄrah MÄdiyyah, or what is referred to as the sale between fellow human beings in Islam, is limited by certain laws that are very detailed and vary according to the type of sale. The development of digital technology in business affects both online and offline transaction activities and creates new behaviors and violations based on Sharia law. Hence, the objective of this study is to delve further into the traditions and detrimental effects of each type, supplemented with descriptions of specific instances from prior studies. This study employs a library-based research model that relies on verbal information obtained from textual sources, primarily the Quran, Hadith, scholar viewpoints, and previous research. The researcher initiated an investigation into the verses of the Quran and the Hadith, thereafter adhering to the viewpoints of past scholars and uncovering recent instances of Sharia law transgressions based on prior studies on commercial transactions. This research provided additional references to the concept of Al-tijÄrah in Islam, which motivated other researchers to investigate specific trade cases and find solutions based on Islamic Sharia clauses. It also addressed the incomplete definitions of the type Al-TijÄrah in many previous studies. This research also serves as a preventative strategy to ensure that every Muslim does not compromise their spiritual well-being in pursuit of worldly advantages in every commercial transaction.

Reception of Surah al-Kahf and its implementation in education in Indonesia Rodliatin, Rodliatin; Mahsun, Mohamad; Najmuddin, Najmuddin; Rahman, Fuad
AJIS: Academic Journal of Islamic Studies Vol. 8 No. 2 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/ajis.v8i2.7945

To obtain a character who adheres to the Al-Quran in everyday life, students need to get used to it from an early age or it cannot be achieved with an instant process. Meanwhile, YPP Anwarul Ulum Keritang trains its students to get used to reading certain surahs at certain times, such as reading Al-Kahf every Friday night. However, in practice, it seems that students experience various obstacles so that their Fadhilah regarding reading Surah Al-Kahf cannot be felt clearly. Therefore, this research explores the motivation of students at YPP Anwarul Ulum in reading Surah Al-Kahf and describes the obstacles they experience in carrying out the routine of reading the Al-Quran at YPP Anwarul 'Ulum. Furthermore, this research also explored participants' manners in reading the Qurâ€™an. This research took a sample of 99 participants. Data mining was carried out by applying written interviews and preliminary questionnaires. Participants' responses and arguments were then processed using Nvivo 12 software. This research found that 60% of participants were motivated to follow the routine of reading Al-Kahf because of the priority/fadhilah of reading it. Meanwhile, the obstacles that most often occurred to participants were situations of hadas, drowsiness, self-control, and lust which still had to be trained. This research also found that not all etiquette in reading the Qurâ€™an had been implemented by the participants. Therefore, this study recommends to participants in particular and every Muslim, in general, to practice self-control and lust and apply all manners in reading the Quâ€™ran.

The Investigative Audit as a Pillar of Accountability: An Integrated Strategy for Detecting Fraud in the Digital Era Junaidi, Junaidi; Purnama, Yunus Indra; Suparmono, Suparmono; Mahsun, Mohamad
Telaah Bisnis Vol. 26 No. 1 (2025): July 2025
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/tb.v26i1.591

Indonesian fraud is a matter of great concern, with significant implications for economic stability and public trust in the government. This study analysed fraud detection and prevention through investigative auditing, internal auditing, forensic accounting, big data analytics, and whistleblowing mechanisms and offered an integrated framework. Investigative auditing is of great value in detecting fraud as it allows in-depth and flexible inquiry without formulaic constraints. Internal audit validates compliance and strengthens internal control procedures, whereas forensic accounting enables a thorough examination of finances to identify potential fraud. Big data analytics, when applied in conjunction with these procedures, facilitates the better detection of fraud through the analysis of sophisticated and bulk data, outlier identification, and the detection of suspicious transaction patterns. An effective whistleblowing scheme also fosters a culture of accountability and transparency, enabling fraud to be identified early. This research discovers that a comprehensive and inclusive model for fraud detection is a key factor in preventing fraud and ultimately leads to enhanced governance and organizational integrity.

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