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Yuni Rimawati
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INDONESIA
Infestasi
Published by Universitas Trunojoyo Madura
ISSN : 02169517     EISSN : 24608505     DOI : doi.org/10.21107/infestasi
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 288 Documents
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PERSPEKTIF TRIANGLE FRAUD THEORY DALAM PENGADAAN BARANG/JASA DI PEMERINTAH PROVINSI NTB Rinie Arifianti; Budi Santoso; Lilik Handajani
InFestasi Vol 11, No 2 (2015): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v11i2.1132

Abstract

This study examines the effect of ULP teamwork/ procurement officer characteristic, suitability compensation, and internal control system to government’s procurement fraud. The testing was held on 79 respondent who represent 32 percent population. Group respondent is ULP teamwork/ procurement officer at West Nusa Tenggara Provincial Government using the structural model analysis. The research findings showed that ULP teamwork/ procurement officer characteristic and internal control system had influence government’s procurement fraud, but is not affected by suitability compensation. ULP teamwork/ procurement officer characteristic and internal control system had negative influence to government’s procurement fraud. This means better ULP teamwork/ procurement officer quality and internal control system will reduce the occurrence of government’s procurement fraud. Research implication leads to improvement ULP teamwork/ procurement officer integrity and internal control system as a important part of preventing government’s procurement fraud.  The challenge of government’s procurement is the formulation policies that synergy with other regulation and improvement quantity and quality characteristics to improve performance government’s procurement.
PEMBERANTASAN KORUPSI DALAM DIMENSI RADICAL HUMANIST DAN RADICAL STRUCTURALIST: MENENGOK (PULA) PERAN AKUNTAN(SI) FORENSIK Achdiar Redy Setiawan
InFestasi Vol 8, No 2 (2012): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v8i2.1262

Abstract

As a nation state, Indonesia faces great challenges to deal with corruption. While all nation members discussing about how to combat corruption, it ends up in discourse and rhetoric words.  Corruption is still a huge problem that has not been solved yet until now. We have to go far away to find out the root of this terrible problem. Then, optimistic view need to be put in mind that Indonesia would be corruption free in the future. In line with those positive thinking spirit, this paper try to build strategy to minimize corruption phenomenon. I, borrow the Burrel Morgan paradigm, suggest two kinds of strategies: consciousness (radical humanist) and structural changes (radical structuralist). Furthermore, the role of forensic accounting to contribute in combating corruption is also elaborated here. Hopefully, it could give a basic action plan to all stakeholders to work together toward “Indonesia: clean without corruption.
PENGEMBANGAN MODEL GOOD CORPORATE CULTURE BERBASIS SPIRITUAL BRAND (NILAI SPIRITUAL) DI PT. BANK SYARIAH MANDIRI JAWA TIMUR Djasuli, Mohamad
InFestasi Vol 4, No 2 (2008): DESEMBER
Publisher : InFestasi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is aim to try monitoring the weakness ofCorporate Culture Bank Syariah Mandiri (BSM) as mention before,by replying and recommendation high values of Spiritual Brandwhich has strong dominated to all the BSM employees also to followthe future development of ideal Spiritual Brand by pre-reductionfrom the employee arrangement values and market demand.The research is using type of device research with descriptiveresearch and qualitative research. The research location was atBSM Branch Office Surabaya, Gresik, Sidoarjo, Mojokerto, Malang,and Pasuruan, by using one key information of bank with 50Informants. Technique data was using questionnaire, observationand interview.In course of assessment showed there are values corporate of SIFATdominant and the mean have been owned by the strength expandin community of BSM. That dominant values represent excellenceof competitive for BSM in present culture values and condition offuture cultural values.Those Dominant values is Siddiq : Intention, Sincerity,independence, patient, Istiqomah, Vision, Openness, Continuity,Risk, Optimism, Fhatanah, Science, Professionalism, Achievement,Amanah, Responsibility, Analysis, harmonious, Objective,Carefulness, Tabliq, Tolerance, Cooption, Team work.
MENGULIK PERAN AUDITOR INTERNAL DALAM MELAKUKAN DETEKSI DAN PENCEGAHAN FRAUD DI PERGURUAN TINGGI Gita Arasy Harwida
InFestasi Vol 11, No 1 (2015): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v11i1.1123

Abstract

This research was examining and digging the role SPI in two universities (state university and private university)in East Java Province in detecting and preventing fraud. Also, we would like to discover the possibility of role conflict for SPI member who plays two roles as an auditor as well as a lecturer. Another objective of this research is to propose a model of synergy between the SPI of the state university and the private university in order to play a meaningful role in detecting and preventing fraud in the higher education institution and to achieve the Good University Governance (GUG).The result shows that there are differences role play between SPI in the state university and the private university. The SPI in the private university has more powerful role because the hierarchy is also implemented consistently in the battle field, and also none of its SPI member plays double roles like SPI member in the state university. The fact also indicates that both SPI have strong commitment to detect as well as prevent the fraud in their institutions. However, the existence of SPI role is also be effected by the commitment of its Rector/Director in order to utilize SPI to achieve GUG.
PENGARUH SELISIH KURS TERHADAP PENGGUNAAN POLA MANAJEMEN LABA PADA SAAT PENERAPAN KEBIJAKAN MULTI PAPAN DI BURSA EFEK JAKARTA (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK JAKARTA Muhammad Syam Kusufi
InFestasi Vol 4, No 1 (2008): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v4i1.1167

Abstract

Penelitian ini bertujuan untuk mengetahui pola manajemenlaba yang digunakan oleh manajer pada perusahaan manufaktur yangmasuk ke papan perdagangan utama di Bursa Efek Jakarta, sertapengaruh selisih kurs dalam mendukung pola manajemen labatersebut. Sampel penelitian ditentukan dengan metode purposivesampling, yaitu perusahaan manufaktur yang masuk atau pindah kepapan perdagangan utama sebanyak 17 perusahaan.Untukmenghasilkan nilai discretionary accrual digunakan Model ModifikasiJones sesuai dengan yang direkomendasikan oleh penelitian Dechowet al (1989). Kemudian dilakukan uji regresi selisih kurs terhadappola manajemen laba yang di proksikan dengan discretionary accrualsUji beda laba (t-test) dilakukan terhadap perusahaan manufaktur yangpindah ke posisi papan perdagangan utama, untuk mengetahuiapakah terjadi indikasi praktik manajemen laba pada perusahaansampel. Hasilnya adalah terjadi beda laba, yang di representasikandengan ROE, antara sebelum dan setelah masuk papan perdaganganutama. Sehingga, diindikasikan terjadi praktik manajemen laba yangdilakukan oleh manajer agar perusahaan masuk dalam papanperdagangan utama.Hasil uji Model Modifikasi Jones menghasilkan nilai discretionaryaccruals yang positif dan sebagian besar perusahaan sampel (10perusahaan) cenderung naik penggunaan discretionary accruals untukmenaikkan laba perusahaan. Sehingga pola manajemen laba yangdigunakan oleh sebagian besar perusahaan sampel adalah increasingincome. Hasil ini wajar, karena manajer termotivasi untuk menaikkanlaba agar bisa masuk atau pindah ke papan perdagangan utama.Sedangkan hasil uji regresi selisih kurs terhadap discretionaryaccruals sebagai proksi dari pola manajemen laba adalah tidaksignifikan. Jadi selisih kurs tidak mempengaruhi atau bukannyasebagai faktor pendukung yang utama bagi perusahaan untukmendukung pola manajemen laba yang digunakannya yaitu increasingincome.
ANALISIS TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI TERHADAP TINGKAT PENERIMAAN PAJAK DI KABUPATEN LAHAT Dewi Rina Komarawati; - Mukhtaruddin
InFestasi Vol 8, No 1 (2012): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v8i1.1253

Abstract

This study aims to  determine the level of complience of Personal Income Tax taxpayers in submitting the report of annual tax income to the Primary Tax Office of Lahat Regency and to determine whether the number of taxpayers who have tax ID number increased  significantly along with the increasing of Personal Income Tax Revenue in Lahat regency.The result shows that the number of individual taxpayers in Primary Tax Office of Lahat Regency was increasing during the observed years, however while the number of taxpayer who submitted its Annual Return was not as many as the number of individual taxpayer and it intended to decrease. In addition, it is found that the tax payer compliance has not significant affect to individual income tax receipts. To improve the performance of the Primary Tax Office of Lahat Regency in gathering individual income tax receipt, it is suggested that the office needs to socialize about the benefit and importance of having a Tax ID number to citizens and gives rewards and apreciation on the taxpayers compliance.
PENGARUH IKLIM ORGANISASI TERHADAP KINERJA KARYAWAN BANK MERGER : STUDI PADA PT. BANK MANDIRI HUB. MALANG Nurita Andriani
InFestasi Vol 2, No 1 (2006): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v2i1.1191

Abstract

Penelitian ini bertujuan untuk mengetahui deskripsi dariiklim organisasi, dan kinerja karyawan Bank Mandiri Hub Malang,selain itu menguji pengaruh variabel-variabel iklim organisasiterhadap kinerja karyawan dan untuk menguji variabel yang palingdominan berpengaruh terhadap kinerja karyawan. Penelitian inidilakukan pada Bank Mandiri Hub Malang, yang meliputi BankMandiri Wahid Hasyim Malang, Merdeka Malang, Jaksa AgungSuprapto Malang, Batu, Blitar, Pasuruan, Kediri dan Madiun. Daerahpenelitian dilakukan dengan sengaja (purposive) yaitu Bank Mandiridi kota Malang, yang meliputi Bank Mandiri Wahid Hasyim, BankMandiri Merdeka, dan Bank Mandiri Jaksa Agung Suprapto.Sedangkan penentuan sampel mengunakan purposive sampling,dengan kriteria Karyawan operasional dengan masa kerja minimaltiga tiga tahun. Jumlah sampel yang digunakan adalah 100responden. Alat analisisnya adalah regresi dengan variabeldibakukan (analisis jalur). Hasil penelitian ini menunjukkan bahwaBank Mandiri mempunyai iklim yang ‘sehat’, dan mempunyai kinerjakaryawan yang sesuai dengan harapan perusahaan. Dan perilakupemimpin berpengaruh secara positif dan paling dominan berpengaruhterhadap kinerja karyawan.
ETIKA PROFESI AUDITOR: BEKERJA DENGAN HATI NURANI Rita Yuliana
InFestasi Vol 5, No 2 (2009): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v5i2.1158

Abstract

Akuntan adalah profesi yang keberadaannya sangatlahdibutuhkan oleh masyarakat yaitu sebagai jembatan antara penyediainformasi dengan dan yang membutuhkan informasi. Dalampraktiknya, akuntan menghadapi berbagai dilema yang berkaitandengan bagaimana seharusnya ia berperilaku. Tak jarang hal tersebut,bagi sebagian dari mereka justru menjerumuskan ke dalam praktik-praktik yang tidak etis. Di sisi lain, keberadaan etika juga pentingguna mendukung profesionalisme akuntan.Menghadapi hal tersebut, Ikatan Akuntan Indonesia (IAI) sebagailembaga yang mewadahi profesi akuntan, telah merumuskan kodeetik profesi akuntan yang berisi panduan tentang hal-hal yangdiperbolehkan dan yang dilarang sehingga mereka bisa bekerjasecara profesional. Masalahnya, meskipun telah ada kode etik, dalampelaksanaannya masih jauh dari yag diharapkan. Hal ini terbuktidari masih banyaknya kasus-kasus etika yang muncul.Dalam Islam, bekerja merupakan ibadah dan mereka yang bekerjamendapatkan kedudukan yang terhormat di hadapan Allah. Hanyasaja, ada panduan-panduan khusus yang harus dipatuhi supaya apayang dikerjakan tersebut bernilai, dan itu bukanlah hal yang mudah.Untuk itu terdapat sarana yang telah Allah sediakan guna memanduapa-apa yang diperbolehkan (termasuk tindakan etis), yaitu berupahati nurani. Dengan menggunakan hati nurani, akuntan dapatmenjalankan profesinya dengan lebih baik.
ONLINE CREDIT CARD FRAUD: AN EMERGING CRIME IN THE INFORMATION TECHNOLOGY Anita Carolina
InFestasi Vol 8, No 2 (2012): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v8i2.1267

Abstract

While the online retailing environment has provided businesses with an unparalleled opportunity to expand and improve their profits, it has also increased the vulnerability of businesses to online credit card fraud. This paper discusses the vulnerability of online credit card payment and the risks faced by participants in online credit card payment. As well as examining the prevalence of online credit card fraud, this paper considers strategies to reduce the risk of online credit card fraud. 
INFORMATION AND GAME THEORETICAL APPROACH IN BUSINESS STRATEGY Citra Nurhayati
InFestasi Vol 3, No 1 (2007): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v3i1.1181

Abstract

This paper will concentrates in explaining the applicationof game theoretical approach to gain information in the businessstrategy. The brief explanation about game and strategies areparticularly concern with applying the theoretical approach to the reallife. Auction, decision making process and e-commerce are identifyingthe role of the game in helping manager or the player to win thecompetition in the market.

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