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INDONESIA
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 124 Documents
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MEMOTRET POLA FRAUD PADA RINCIAN OBJEK BELANJA YANG MENJADI TEMUAN BPK Siti sholihah; M. Nizarul Alim; Siti Musyarofah
JAFFA Vol 4, No 2 (2016): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v4i2.2783

Abstract

The purpose of this study to analyze the patterns of fraud on the 19 object details shopping becomes BPK in SKPD Mahkota. The reseach design is case study in SKPD Mahkota which SKPD with the biggest finding in Pemkab Singgasana. The informant is the financial manager at SKPD Mahkota. The results showed that fraud on the details of the object shopping becomes BPK in SKPD Mahkota occur starting from the planning stage, the stage of implementation and administration as well as the stage of reporting and accountability. Fraud in the third stage was conducted jointly by the planners, PPTK, treasurer and PPK.
DETERMINAN, DETEKSI DAN KONSEKUENSI FRAUD DI PASAR MODAL: SUDUT PANDANG TEORI KEAGENAN DAN TEORI EKSPEKTASI RASIONAL Rita Yuliana
JAFFA Vol 1, No 1 (2013): APRIL
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v1i1.4002

Abstract

Fraud merupakan isu penting di pasar modal karena keberadaannyamembahayakan pasar maupun investor. Oleh karena itu, fraud menjadi perhatianbagi pengelola pasar modal. Namun, penelitian tentang konsekuensi fraud di pasarmodal yang diukur dengan menggunakan return saham masih relatif terbatas.Artikel ini mengulas 16 jurnal mengenai fraud dengan menggunakan teorikeagenan dan teori ekspektasi rasional dalam mengidentifikasi determinan dankonsekuensi fraud. Hasil artikel ini yaitu berupa ide penelitian mendatang tentangfraud di pasar modal. Artikel ini juga dilengkapi dengan gambaran deteksi fraud dipasar modal Indonesia guna mendukung potensi aplikasi dari peluang risettersebut. 
DARK SIDE OF ACCOUNTABILITY OF OPERATIONAL VEHICLE MAINTENANCE EXPENSES: FRAUD IN LOCAL GOVERNMENT AGENCIES - Jauhari; Bambang Hariyadi; - Tarjo
JAFFA Vol 5, No 1 (2017): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v5i1.3301

Abstract

This study aims to explore the practice of the operational vehicle maintenance expenses accountability report in local government agencies. This research is a qualitative research by using case-study method approach. The research data was collected through interview, observation, and documentation. The collected data was selected, presented, and concluded. Before being analyzed, the data was validated by using the triangulation method. The results showed the existence of irregularities in the operational vehicle maintenance expenses accountability report in local government agencies
POLA FRAUD PADA PENYELENGARAAN BIMBINGAN TEKNIS (BIMTEK) DI SEKTOR PEMERINTAHAN Indah Sri Wahyuni; - Tarjo
JAFFA Vol 4, No 1 (2016): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v4i1.1881

Abstract

This study is aims to determine patterns of fraud in the technical assistance implementation activities in the government sector that is in the local work unit in the district X. It’s descriptive qualitative study by interviewing several informants who where directly involved in the technical assistance.The aspects that will be analyzed include three phases: planning phases, implementation phases and reporting phase. The result of this study shows that the frauds in the  three phase of technical assistance implementation. There are mark up of the price and number of participants at the planning phase. In the implementation phase the fraud is within shortening timing and eventually there is technical assistance fictitious, and at the reporting phase found that the fraud pattern is a discrepancy between the letter of accountability with real cost.
REAKSI PASAR MODAL PADA KELOMPOK USAHA ERICK THOHIR: SEBELUM DAN SESUDAH AKUISISI PHILADELPHIA 76ERS, DC UNITED, DAN INTERNAZIONALE MILANO Brillian Wicaksana
JAFFA Vol 1, No 2 (2013): OKTOBER
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v1i2.4007

Abstract

 Erick Thohir is one kind of typhoon were his action in acquisition world sport club were outrageus. The purpose of this research was to analyzethe differences of stock price and stock trading volume activity pre and post of acquisition information on spor club, so that investors could use this event to gain benefit. This research used eventstudy method to observe average stock price, and trading volume activity within fivedays, amonth and three month pre and post event date. This research used secondary data collected from Yahoo Finance. The data used in research was taken from : A Year announcement date of acquisition information applied as event date (to), daily closing price, theamount of daily traded share and the amount of listed share. There were 4 companies below TNT group which list on Indonesia Stock Exchange.Results of the study showed that there weresignificant differences of stock price only in Basket Ball club acquisition from pre and post event. Football Club were not giving any difference on stock and trading volume during the period.
FINANCIAL PERFORMANCE ASSESSMENT AND TAXPAYER COMPLIANCE TEST IN USING TOTAL BENCHMARKING AT PHARMACEUTICAL COMPANIES Widi Dwi Ernawati
JAFFA Vol 5, No 2 (2017): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v5i2.3766

Abstract

This study aims to:1) to determine whether there is a difference between the ratio of pharmaceutical companies from 2011-2015 with the total benchmarking ratio established by the Directorate General of Taxes; 2) to know the total use of benchmarking ratio in testing taxpayer compliance. The sample used is the annual report of 7 pharmaceutical companies listed in Indonesia Stock Exchange (BEI) for the period of 2011 - 2015. Data analysis in this study was conducted by: 1) Calculated the average of 12 ratios, i.e GPM, OPM, PPM, CCTOR, NPM, DPR, salary, lease, depreciation, other input ratios, non-operating income ratio, and off-business cost ratio; 2) Identified the difference of each ratio with benchmarking ratio by using Independent Test Sample T-test; 3) Analyzed the ratios below and above the total benchmarking ratio; 4) Used the Total Benchmarking Ratio to detect Tax Evasion. The results show the ratio of GPM, OPM, PPM, NPM, salary, rent, and other inputs, different not significant. While the ratio of CCTOR, DPR, depreciation, non-business income and non-business costs, is significantly different from the total benchmarking ratio. The use of benchmarking ratios to test taxpayer compliance resulted in recommendations to focus further analysis on accounts relating to material purchases and use, as well as non-business income and expenses.
DISKURSUS TAX AMNESTY MELALUI RUU PENGAMPUNAN NASIONAL (Potencial Fraud and Money Laundering Perspective) Hanif Yusuf Seputro; Yuyung Rizka Aneswari; I. Nyoman Darmayasa
JAFFA Vol 4, No 2 (2016): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v4i2.2784

Abstract

Objective of this study is to explore discourse and issues on tax amnesty, and give several feedbacks for improvement of implementation of tax amnesty.  This study employs descriptive method.  First finding of this study signify that the tax amnesty becomes one of options of the central government to achieve target of tax sector.  Second, Indonesia should learn from failure and success on implementation of tax amnesty in the prior period.  Third, RUU (draft of law) of national amnesty must be clear.  The amnesty is specific for tax.  Hence, there will be no possibility to do corruption (TIPIKOR), or even money laundry that use to be done after the corruption (TIPIKOR) is occurred.  Fourth, implementation of the tax amnesty programme should be followed by supporting policies, such as law of (UU) banking confidentiality and so on.  Fifth, tax amnesty is a policy that is expected by many parties to fix their SPT and make confession about their real tax; henceforth they will be more compliant on tax in the future.  Contribution of this study is to give positive discourse that can be used by the central government as feedback on tax amnesty policy as embodied in RUU national amnesty.
INTELLECTUAL CAPITAL, COMPANY’S PERFORMANCE AND GROWTH: AN EMPIRICAL STUDY AT BANKING COMPANIES IN INDONESIA Eko Suyono Popy; Dian Indira Rina; Lesmana Wati
JAFFA Vol 1, No 2 (2013): OKTOBER
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v1i2.4003

Abstract

In a very competitive business environment, the competitive advantage would be in the company favor if It can manage both capitals, i.e., physical and intellectual capitals. The objectives of this research are to examine the influence of intellectual capital  on  company’s  performance and  growth.  This  research  used  the  banking companies listed on Indonesia Stock Exchange for period 2008-2012. Applying the purposive sampling method, the total samples consists of 8 companies. By simple linier regression analysis, the result show that the intellectual capital has positive and significant influence on the company’s performance and growth. 
RELATIONSHIP BETWEEN CONVERGENT-DIVERGENT THINKING CHARACTERS AND MIND MAP - Junaidi
JAFFA Vol 5, No 1 (2017): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v5i1.3302

Abstract

This study aims to evaluate the mind mapping material in creativity course syllabus. The test is performed to see the students' convergent-divergent thinking characters. The treatment of the accounting mind map using numerical symbols was given to students before and after the thinking character tests. The test used paired sample t-test, Wilcoxon, and Chi-Square. The test result proves that there is an increase of students' divergent thinking character after given the material of accounting mind map using numerical symbols compared to before treatment. However, there is no difference of convergent thinking characters in class C before and after treatment.
FRAUD PELAPORAN KEUANGAN SEKTOR PUBLIK Siti Sholihah; - Prasetyono
JAFFA Vol 4, No 1 (2016): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v4i1.1882

Abstract

The purpose of this study is to determine the forms of fraud that occured in public sector financial reporting. Based on the report ACFE (Association of Certified Fraud Examiner) in 2012, the financial reporting fraud cases lead to an average loss of $ 1 million. This study was included a qualitative study using interpretive paradigm. The informants are the staff who handle the reporting in public sector. Interviews were done by unstructure and informant didn’t know that they became informant in this research . The results of interviews indicate that public sector financial reporting fraud happens is misplaced account, negligence recognition grants/aid from the center goverment, accountability document manipulation, depreciation of assets disproportionate, estimates in determining the remaining inventory and estimated useful life of the asset.

Page 5 of 13 | Total Record : 124

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