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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Riset Akuntansi dan Bisnis BAKI (Berkala Akuntansi dan Keuangan Indonesia) JBT (JURNAL BISNIS dan TEKNOLOGI) EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Pengabdian Masyarakat: BAKTI KITA Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Indonesian Journal of Auditing and Accounting
Faizah, Yustin Nur
Politeknik NSC Surabaya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mechanical Engineering Social Sciences Other

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Uncovering of Potential Fraud in the Preparation of Village Planning and Budgeting Documents in Madura Tarjo Tarjo; Yustin Nur Faizah; Moh. Toyyib; Eklamsia Sakti; Heindrika Eka Pramudita
Jurnal Ilmiah Akuntansi dan Bisnis Vol 16 No 2 (2021)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2021.v16.i02.p04

Abstract

This study determines the planning and budgeting of documents in the gray village. Researchers empirically evaluate and demonstrate how the actual practice of village government was conducted. This study uses a qualitative approach to the case study method to analyze the data, which was drawn from unstructured interviews, observations, and documentation. The findings reveal how opportunities for fraud can be due to a lack of understanding of functions, duties, and responsibilities and how they also affect budget preparation. This is due to the pressure in completing planning and budgeting documents that affect uninformed village chairmen and chiefs who are signing documents. Another finding is that there are typically two village secretaries who act as financial coordinators for one village government. Keywords: documents, planning, budgeting, village
Menyingkap Tabir Potensi Fraud Pajak Penghasilan Youtuber Lokal Yustin Nur Faizah; Moh Toyyib; Tarjo; Sri Wahyuni
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 5 No. 3 (2022): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.57 KB) | DOI: 10.33795/jraam.v5i3.003

Abstract

The purpose is to uncover the potential for income tax fraud carried out by local Youtuber with pneumology as the research method. Data was obtained by conducting interviews with Youtuber as research informants. Theoretically, this research produces the concept of the dimensions of tax fraud that will contribute to the development of the science of forensic accounting to understand the behavior of fraudsters towards tax avoidance by the Youtubers. Abstrak Penelitian ini bertujuan untuk mengungkap potensi penipuan pajak penghasilan yang dilakukan oleh Youtuber lokal. Studi ini menggunakan metode fenomologi. Data diperoleh dengan melakukan wawancara dengan Youtuber sebagai informan penelitian. Hasil penelian menjelaskan konsep dimensi tax fraud yang akan berkontribusi pada pengembangan ilmu di bidang akuntansi forensik untuk memahami perilaku pelaku fraud terhadap penghindaran pajak oleh Youtuber.
AKTUALISASI PROGRAM KAMPUS MENGAJAR SEBAGAI WADAH KONTRIBUSI MAHASISWA TERHADAP PENDIDIKAN DASAR DI SD NEGERI KEDUNGMEGARIH Arneta Mei Vella; Novi Darmayanti; Yustin Nur Faizah
Jurnal Pengabdian Masyarakat : BAKTI KITA Vol 4 No 2 (2023): Jurnal Bakti Kita
Publisher : LPPM Universitas Islam Darul 'Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/baktikita.v4i2.4774

Abstract

Students as agents of change in improving human resources by contributing and innovating together to help society. The Merdeka Learning Merdeka Campus (MBKM) program is a program born from the concept of learning freedom that provides a platform for students to grow and contribute, especially in the areas of literacy and numeracy. The Covid-19 pandemic has caused learning loss that has had a major impact on basic education in Indonesia, including students at Kedungmegarih Primary School.The purpose of writing this scientific article is to study the actualization of the campus program as a space for students. contributions to basic education at Kedungmegarih Public Elementary School. This research uses a qualitative approach with descriptive methods. In data collection techniques, authors use documentation techniques in the form of related literature, like books and articles. The results of this study indicate that the Teaching Campus program provides a forum for student contributions as a concrete manifestation of the importance of agents of change so that Teaching Campus activities can have a positive impact on all. the elements involved, especially those around the Kedungmegarih school.
Tantangan Dan Peluang Dalam Penelitian Anti-Money Laundering Dengan Pendekatan Bibliometric Approach Yustin Nur Faizah; Fri Medistya Anke Priyono; Moh Toyyib; Eklamsia Sakti
Jurnal Riset AKuntansi dan Bisnis Vol 24, No 1 (2024): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/16206

Abstract

This study aims to provide research opportunities for further research related to anti-money laundering actions. This research uses a bibliometric approach. After going through a purposive sampling selection process, 113 journals or articles were sampled for journals or articles. Data sources are from journals and articles published in Science Direct, Emerald Insight and Google Scholar. The search results show that Emerald Insight is the source of the most reviews or articles. The type of research that is often done is qualitative research with a literature review approach. 2019 was the year that gave the most reviews or articles. The United Kingdom (UK) is the subject country that performs this research the most. The Journal of Money Laundering Control is the most widely published. The Financial Action Task Force (FATF) is an area frequently covered in research. Journals are the most widely used source of data. Governmental and international regulations are urgently needed to enforce cases of money laundering and terrorist financing. Technology as a means of detection and prevention as well as the concept of AML is often used as a research object. This research provides knowledge and potential for future research.
MANIPULASI LABA DI SEKTOR KESEHATAN: STUDI SEBELUM, SAAT, DAN SESUDAH PANDEMI COVID-19 DI INDONESIA Sakti, Eklamsia; Faizah, Yustin Nur; Maduratna, Enggal Sari
BAKI (Berkala Akuntansi dan Keuangan Indonesia) Vol. 9 No. 1 (2024): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v9i1.50484

Abstract

This research aims to explore indications of earnings manipulation during the Covid-19 pandemic. The subject of this research concerns companies in the health sector listed on the Indonesia Stock Exchange (BEI). Tools to measure indications of earnings manipulation use the Earnings Quality Ratio, Revenue Quality Ratio, Accruals Earnings Management, Real Earnings Management, Beneish M-score model, and DechowF-score model. Based on the research results, this study reached three main conclusions. First, indications of earnings manipulation continue to increase between 2018 and 2022. Second, when the pandemic hit, earnings manipulation saw a significant increase, especially in 2021. Third, once the pandemic ended, indices There were still many cases of earnings manipulation, including manipulation of earnings quality, recording of false income, poor cash flow, production expenses and costs.
odus Kejahatan Cyber di E-Commerce: Strategi, Ancaman, dan Cara Menghindarinya Nur Faizah, Yustin; Eklamsia Sakti; Toyyib, Moh
JBT (JURNAL BISNIS dan TEKNOLOGI) Vol. 12 No. 1 (2025): JURNAL BISNIS DAN TEKNOLOGI
Publisher : Nsc Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62045/jbt.v12i1.400

Abstract

Penelitian ini bertujuan untuk mengungkap modus operandi kejahatan siber (cybercrime) yang terjadi melalui e-commerce. Penelitian ini menggunakan pendekatan kualitatif dengan metodologi fenomenologi untuk memahami berbagai pola perilaku kejahatan dalam transaksi daring. Data diperoleh melalui wawancara dengan pihak-pihak terkait.Hasil penelitian menunjukkan bahwa transaksi online memberikan manfaat bagi penjual dalam memperluas pasar dan membantu konsumen memenuhi kebutuhannya dengan lebih mudah. Namun, berbagai modus kejahatan juga ditemukan dalam ekosistem e-commerce. Beberapa di antaranya meliputi pembuatan akun kloningan untuk memanfaatkan cashback dan poin reward, peretasan akun pengguna, pencurian data kartu kredit saat transaksi, serta pencemaran nama baik produk pesaing dengan tujuan meminta ganti rugi. Kasus-kasus dengan nilai kerugian kecil sering kali tidak dilaporkan ke ranah hukum karena biaya litigasi yang tinggi dibandingkan dengan jumlah kerugian yang dialami.
Pengaruh Gimmicks In Earnings Manupulation Shenanigans Terhadap Nilai Perusahaan Eklamsia Sakti; Yustin Nur Faizah; Moh Toyyib
Indonesian Journal of Auditing and Accounting Vol 1 No 1 (2024): Januari 2024
Publisher : IAPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71188/ijaa.v1i1.44

Abstract

Penelitian ini bertujuan untuk menguji secara empiris perusahaan yang memiliki gimmick melakukan earnings manipulation shenanigans terhadap nilai perusahaan. Penelitian ini dilakukan ditiga negara yaitu Indonesia, Malaysia, dan Cina. Jumlah sampel yang digunakan adalah 400 data laporan keuangan. Earnings manipulation shenanigans diproksikan dengan days sales outstanding, rasio kualitas laba, rasio kualitas pendapatan, Beneish M-score model, dan real earnings management. Nilai perusahaan diproksikan dengan profit margin. Hasil penelitian ini membuktikan bahwa earnings manipulation shenanigans berpengaruh signfikan negatif terhadap nilai perusahaan.
Kontroversi Pajak atas Transaksi Cryptocurrency di Indonesia Nur Faizah, Yustin; Wirayudha, Rico Adhitya
JBT (JURNAL BISNIS dan TEKNOLOGI) Vol. 12 No. 2 (2025): Jurnal Bisnis & Teknologi
Publisher : Nsc Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62045/jbt.v12i2.422

Abstract

The rapid growth of cryptocurrency transactions in Indonesia has raised complex regulatory and fiscal challenges. This study aims to critically examine the taxation policy on cryptocurrency transactions, particularly after the enactment of Minister of Finance Regulation No. 68/PMK.03/2022, which introduces Value Added Tax (VAT) and Income Tax (PPh) on digital asset trading. Using a qualitative descriptive approach and content analysis, the research draws from legal documents, academic literature, and institutional reports to explore the principles, mechanisms, and implications of the policy. Findings indicate that while the policy enhances legal certainty and simplifies tax administration through third-party collection (via registered exchangers), it does not fully comply with the principle of tax fairness. The schedular final tax system imposes obligations without considering taxpayers' ability to pay, potentially undermining equity and increasing the risk of tax avoidance. Additionally, the absence of input tax credit for VAT and challenges in asset valuation due to price volatility further complicate compliance. Despite these issues, cryptocurrency taxation has shown significant fiscal potential, contributing over IDR 285 billion by early 2024. Comparisons with international practices reveal a diverse range of approaches, underscoring the need for a contextual and adaptive domestic framework.In conclusion, while the current regulation represents progress toward capturing digital economy revenue, further refinement is needed to ensure fairness, transparency, and alignment with evolving market conditions. This study contributes to the growing discourse on digital asset taxation and highlights the importance of policy coherence and regulatory preparedness in a rapidly changing financial landscape.
ACCRUAL-BASED ACCOUNTING IN PUBLIC HEALTH CENTER BLUD: ENHANCING FINANCIAL TRANSPARENCY AND ACCOUNTABILITY Zuhdi, Rahmat; Toyyib, Moh; Faizah, Yustin Nur
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2025.v9.i2.7126

Abstract

This study explores the significance and challenges of implementing PSAP 13 accrual in Public Health Center BLUDs. Using a qualitative approach with a phenomenological method, data were collected through in-depth interviews, direct observations, and documentation studies. Triangulation was conducted across sources, techniques, and time to ensure data validity. Therefore, this study found that transitioning from a First Level Health Facility (FKTP) to a BLUD has significantly impacted accounting practices. The adoption of PSAP 13 accrual accounting places a substantial burden on health workers, requiring them to prepare seven financial reports. However, only two of the reports are actively used for decision-making, while the other five serve as mere formalities. Frequent errors occur in recording specific accounts due to limitations in the SIMDA application and a lack of understanding of accrual concepts among human resources. This situation creates stress, anxiety, and frustration, heightened by strict deadlines and audit pressures. Many Public Health Centers struggle with implementation, highlighting unpreparedness and a sense of forced compliance. Furthemore, this study recommends the need for targeted training and system enhancements to support practical accrual-based accounting in BLUDs.
Co-Authors Arneta Mei Vella Fri Medistya Anke Priyono Heindrika Eka Pramudita Maduratna, Enggal Sari Moh Toyyib Moh Toyyib Moh. Toyyib Novi Darmayanti Rahmat Zuhdi Sakti, Eklamsia Sri Wahyuni Tarjo Tarjo Tarjo Toyyib, Moh Wirayudha, Rico Adhitya