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Nur Hayati
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Journal of Auditing, Finance, and Forensic Accounting
Published by Universitas Trunojoyo Madura
ISSN : 23392886     EISSN : 24610607     DOI : http://doi.org/10.21107/jaffa
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Auditing, Finance, and Forensic Accounting abbreviated as JAFFA (E-ISSN : 2461-0607 dan P-ISSN : 2339-2886) is an open access journal (e-journal) in which intended to enhance quality of knowledge through dissemination of knowledge to academics, practitioners, and all parties who have concern to accounting, especially related to auditing, finance and forensic accounting. The JAFFA is published twice a year, both in Bahasa Indonesia and English, i.e. April and October editions.
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Vol 8, No 2 (2020): Oktober" : 5 Documents clear
Forensic Accounting: Breaking the Nexus between Financial Cybercrime and Terrorist Financing in Nigeria Olatunji Toyin Emmanuel; Aruwaji Akinola Michael
JAFFA Vol 8, No 2 (2020): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v8i2.8350

Abstract

This paper aims to examine forensic accounting (FA) investigation in tracking financial cybercrime (FC) and terrorist financing (TF) in Nigeria. It also verifies the associations between cyber criminality and terrorist financing. The sample composed of all Nigeria anti-graft agencies including the Nigeria Communication Commission (NCC). A quantitative method is used in a way to analyze the data. The results of the hypotheses revealed that forensic accounting has significant influence in disclosing the associations between financial cybercrime and terrorist financing. This study finds forensic accounting as a tool and deterrence to terrorist financing and associated crimes activities. The implications of this study emphasized that the government should strengthen enforcement on cybercrimes and provides security infrastructure (advanced technology) in tackling the precedence of financial cybercrime and terrorist financing in Nigeria.
Effect of Pressure, Opportunity, Rationalizations, Capability and Arrogance in The Concept of The Fraud Pentagon Neng Putriyanti; Ari Dewi Cahyati
JAFFA Vol 8, No 2 (2020): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v8i2.8773

Abstract

The purpose of this study was to determine whether the elements in the fraud pentagon concept could detect the potential for fraud in financial statements. The sample in this research is state-owned companies (BUMN) listed on the Indonesia Stock Exchange (BEI) in 2014-2018. The sampling method used was purposive sampling technique. The analytical tool in this research uses the logistic regression analysis method. The results showed that the variables pressure and rationalizations had a significant positive effect on fraudulent financial reporting. The opportunity variable has a significant negative effect on fraudulent financial reporting. Meanwhile, the pressure variable, opportunity variable, capability variable, and arrogance variable had a positive and insignificant effect on fraudulent financial statements. 
Effect of Corporate Governance and Corporate Social Responsibility on Financial Performance Indah Maha Sari; Rita Anugrah; Azwir Nasir
JAFFA Vol 8, No 2 (2020): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v8i2.7449

Abstract

This research was conducted to find out effect of independent commissioner, audit committee, and corporate social responsibility on financial performance at Index Kompas 100  in in Indonesia Stock Exchange period 2016-2018. Index Kompas 100 company has high market capitalization value, so it is suitable for use as a population. Samples were determined using the purposive sampling method. Research using multiple linear analyses. This research prove that independent commissioner, audit committee, corporate social responsibility have a influence on  financial performance.
Tauhid and Taqwa: The Soul in the COSO-ERM Framework -An Imaginary Research Dialogue- Mohamad Djasuli
JAFFA Vol 8, No 2 (2020): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v8i2.7967

Abstract

This research is an imaginary dialogue between two internal auditors of a state university. They are called as a religious senior auditor and a junior auditor. The imaginary dialogue used spirituality in order to avoid misunderstanding and heartache of each other. Both of them discuss current issues in regard to internal control as a soul and foundation to achieve the organization's objectives. This research is to discuss the concept of internal control built by the Committee of Sponsoring Organizations of the Treadway Commission (COSO), whether is it enough to be the guardian system or is there missing elements that should be discovered? They will use the COSO-ERM (Entreprises Risk Management) as the modification of COSO, as the internal control world considers risk management is the key to prevent an organization from failure nowadays. Finally, this research offer a deconstruction of the COSO-ERM framework to become The Tauhid Taqwa-COSO-ERM Framework with Tauhid and Taqwa as the most foundation of all things in the framework especially for the human as the operator in all level.Keywords: tauhid, taqwa, COSO-ERM, and internal control
Client Pressures, Audit Tenure to Audit Quality: Moderation of Auditor Independence Muslim Muslim; Hamzah Ahmad; Syamsuri Rahim; Muhammad Faisal ARPelu
JAFFA Vol 8, No 2 (2020): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v8i2.8349

Abstract

This study aims to examine the effect of client pressure and audit tenure on audit quality with auditor independence as a moderating variable in the Public Accounting Firm (KAP) in Makassar. The data in this study were obtained from each KAP in Makassar City who were willing to become respondents. This study uses primary data by conducting direct research in the field by providing questionnaires/question sheets to 45 respondents. The data analysis method used is moderated regression analysis (MRA). The results showed that client pressure had a positive and significant effect on audit quality. While the audit tenure variable has a negative and significant effect on audit quality. Auditor independence variable is a moderating variable that affects client pressure and audit quality

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