A5006171356- SMEs Development and Digital Marketing
- Local Governance and Development
- Financial Literacy and Behavior
- Corporate Governance and Financial Management
- Economic Growth and Fiscal Policies
- Islamic Finance and Communication
- Public Administration in Developing Nations
- Taxation and Compliance Studies
- Financial Analysis and Corporate Governance
- School Leadership and Teacher Performance
- Ethics in Business and Education
- Educational Research and Methods
- Islamic Finance and Banking Studies
- Consumer Behavior and Marketing Influence
- Blockchain Technology in Education and Learning
- Data Mining and Machine Learning Applications
- Employee Performance and Management
- Education and Character Development
- Auditing, Earnings Management, Governance
- Legal Studies and Policies
- Sustainability, Governance, and Employment Studies
- Islamic Studies and Radicalism
- Corporate Social Responsibility Disclosure
- Entrepreneurship Studies and Influences
- Local Government Finance and Decentralization
University of Brawijaya
2016-2025
Universitas Dr. Soetomo
2015
Pusat Penelitian dan Pengembangan Peternakan
1993
Purpose: The purpose of this study was to determine the development research on anticipating digital financial reporting fraud using bibliometric analysis VOSviewer application version 1.6.20. Methodology/approach: method used is a qualitative with thematic approach. Findings: results showed that from 2019-2024 experienced significant annual fluctuations. In last year, there has been marked increase in number publications. most publications 2024 and smallest 2020, consisting 11 clusters 173...
Abstrak: Peran Akuntabilitas Pemerintah Desa dalam Membangun Kepercayaan Publik. Penelitian ini bertujuan untuk memahami praktik akuntabilitas keuangan pemerintah Desa. Metode studi kasus digunakan penelitian melalui wawancara kepada dan masyarakat Pujon Kidul. Hasil menunjukkan bahwa dijalankan desa secara vertikal Kabupaten/kota horizontal masyarakat. Praktik dinilai telah sesuai dengan Peraturan Mendagri No. 113 Tahun 2014. Meskipun demikian, harus membenahi sistem penatausahaan...
The aim of this study is to explain the role tax fairness (procedural and distributive) taxpayer trust (cognitive) in building voluntary compliance micro, small, medium enterprises (MSMEs) taxpayers Malang Raya, Indonesia. To achieve this, uses a positivist paradigm approach with judgment sampling method. Data were collected from questionnaires, which created using Google Forms platform distributed online. Furthermore, response was obtained 204 respondents. results show that two observed...
Abstrak: Menyingkap Budaya Penyebab Fraud: Studi Etnografi di Badan Usaha Milik Negara. Penelitian ini bertujuan untuk menyingkap budaya penyebab fraud BUMN dengan studi etnografi sebagai metodologi penelitiannya. Data diperoleh dari observasi langsung ke situs penelitian X yang terletak Kota Medan Sumatera Utara dan melakukan wawancara informan tersebut. Hasil menunjukkan adanya “semua bisa diatur” serta “prosedur hanya formalitas” akhirnya dapat menjadi pemicu terjadinya fraud. Kata kunci:...
The aim of the research is to find best performance both logistic regression and linear discriminant which their threshold uses some various values.The tools used for evaluating classifier model are confusion matrix, precision-recall, F1 score receiver operation characteristic (ROC) curve.The Audit-risk data set implementation proposed method.The screening dimension reduction by using principal component analysis (PCA) first step that must be conducted before divided into training testing...

 Tujuan Pembangunan Berkelanjutan (SDGs) mencerminkan tujuan pembangunan yang ambisius dengan visi transformatif. Agenda baru menciptakan kerangka holistik. Para ahli memperkirakan agenda itu bisa berhasil. SDGs membawa peluang besar bagi negara berkembang, termasuk Indonesia, tetapi juga tantangan besar. Studi ini mengeksplorasi utama implementasi di Indonesia. Teknik pengumpulan data menggunakan kajian literatur. Data sekunder digunakan berupa jurnal-jurnal penelitian relevan....
The church tithe accountability. purpose of this research is to seek the meaning perpuluhan accountability by GPM Bethel Allang congregation. This use Husserl’s transcendental phenomenology. finding existence eight sense dimension congregation Allang, that is: as belong God, sign confession, care and humble, perpuluha. Abstrak: Akuntabilitas Perpuluhan Gereja. Tujuan penelitian ini adalah untuk mencari makna akuntabilitas oleh jemaat Allang. Penelitian menggunakan pendekatan fenomenologi...
Purpose The purpose of this study is to describe the use and benefit TMAPs CMAPs in Libyan oil companies. Design/methodology/approach data were collected by distributing 210 mailed questionnaires senior financial staff, such as managers, heads cost department, accountants, department management accounting employees, managerial accountants Auditors. IFAC-based model was used analyzing evolution stages practices. Findings This finds that companies more than TMAPs, latter being commonly...
This research aims at analyzing the effectiveness of e-Budgeting implementation with Provincial Administration Special Capital Region Jakarta using CIPP (Context, Input, Process and Product) model Stufflebeam (2003). qualitative employs a case study approach collects data through interview documentation. The Informants this are Local Government Budget Team (TAPD) Province. results show that is worthy to be continued since it evidently runs effectively regard four components Model. With...
System-Driven (Un)Fraud: Actor's Meaning of the "Dark Side" Local Government Financial Management. The purpose this study is to uncover actual practices local government financial management in smallest scope, namely SKPD (local work units). This research focuses on meaning "the dark side"(a reality which stands behind formal procedures and documentation that are displayed) from actors who apparatus. Hermeneutics Gadamerian was chosen as methodology. Traces "fraud" pivots what termed "Dana...
Financial fraud is costly and it can be done by almost everyone within (and outside of) an organization. Prevention through early detection of important way to reduce fraud. The objective this research prove whether certain models may utilized detect financial statement This study using Beneish’s (1999) Altman (2000) Two selected samples that meet with pre-determined criterion have been explored. result the shows those used
The purpose of this research is to analyze the influence integrity, and compensation systems on unethical behavior, behavior tendency fraud. sample used in staff financial, procurement divisions a higher educational institution. result indicates that integrity has no whilst have an behavior. other shows ethical environment could drive decision based principles rather than personal interest. In words, fraud may be reduced by existence environment. results study further interpreted appropriate...
The purpose of the study is to expose meanings earning management practices based on perspective users financial statements. By utilizing a qualitative approach, collects data experience and perception informants. Through in-depth unstructured interviews, are collected from tax inspector, credit analyst, investor, public accountant, accounting lecturer. exhibits that, creativity in manipulating engineering numbers with an intention present beautiful attractive profit external users. It sort...
The main aims of the research are (a) to understand interpretation accounting earnings by accountants and non-accountants; (b) perform a deconstructively semiotics-reading about text related with their interpretations earnings. This is performed based on critical-postmodern approach, especially Jacques Derrida s philosophy. Based philosophy, deconstructive semiotics analysis expresses some realities that traces, either trace as history or an experience interest interpreter; nothing outside...
The purpose of this paper is to present the research methodology accounting paradigm “Pancasila”. Pancasila basic view life appropriate citizens Indonesia's independence. In Pancasila, there are contained elements philosophical or beliefs that underlie thought and research. These based on nature human beings, i.e. first point Ketuhanan Yang Maha Esa (The Almighty God) contains life, as a study ontology; second point, Kemanusiaan yang Adil dan Beradab (Just Civilized Humanity), senses, mind,...
This study aimed to examine the determinants of purchase behaviour in online mobile game. was conducted based on Unified Theory Acceptance and Use Technology second version (UTAUT2) with additional customization advancement. Partial Least Square Structural Equation Model (SEM-PLS) applied this research model. The samples were collected using surveys users Mobile Legends: Bang Bang, then there 457 respondents obtained. result revealed that performance expectancy, payment ability, hedonic...
Dalam dunia bisnis, laba telah menjadi icon yang “dikeramatkan”. Laba tujuan utama dari setiap aktivititas sementara aspek-aspek lain cenderung dimarginalkan atau kurang mendapat perhatian setara. Menjadikan sebagai aktivitas bisnis sesungguhnya problematik. Di satu sisi, ada rasionalisasi bahwa diperlukan agar tumbuh dan berkembang, pada sisi menjadikan (telah) mendorong timbulnya beragam persoalan bahkan moral hazard. Akuntansi konvensional berbasis pandangan ekonomi neo-klasik memiliki...
Honesty Based Selling Price Concept: Achieving Gain Reaching Goodness. This article aims to reconstruct honesty-based selling price concept in Islam. The research involved owners and management of YDT, Kopontren DT Bandung, Charni’s Productions Yogyakarta, as well Kedai Assalamu’alaikum Bismillah Restaurant Malang. Analysis was conducted by using bayani, burhani irfani epistemology. Honesty-based could be classified cost-plus pricing consistency, conditioned market mechanism,...
The utilization of the Village Fund budget has resulted in many improvements facilities and infrastructure for rural areas. Still, we cannot deny there is a misuse funding some village governments. In this study, aimed to understand how fraud occurs government institutions because patron-client relationship bureaucratic environment. This research an ethnographic study using data collection methods form field observations, documenting files that have relevance research, in-depth interviews...
This study aims to find empirical evidence related impact of auditor’s independence and professionalism towards the internal performance moderated by organizational culture. The sample this is auditors who work has position as functional Officer Auditor structural officers functions an audit division in provincial inspectorate located province Central Kalimantan chosen random sampling technique with a total 137 samples. method collecting data was survey through distribution directly. Data...
This study aims to uncover the meaning of accountability state SMEs owners as tax payers in Bali. transcendental phenomenological is similar thought Edmund Hussrel, which reveal behind informants' experience taxpayers who are performing yadnya. The data were obtained through in-depth interviews and observation strategies reality informants carrying out religious rituals their business taxation duties country. Gratitude concept an implementation yadnya containing value justice, truth, sincere.
Penelitian ini bertujuan untuk mengetahui budaya yang memicu terjadinya fraud pada realisasi keuangan negara. dilakukan instansi pemerintah daerah di Provinsi ABC. Metode etnografi ala Spradley dipilih menemukan pemicu tersebut. Hasil penelitian menunjukkan bahwa adalah cari untung, terlihat dari kebiasaan “memanfaatkan†kebutuhan instansi, menyalahgunakan kewenangan dimiliki, dan menyiasati beberapa ketentuan negara PMK 113/PMK.05/2012 65/PMK.02/2015 kepentingan pribadi maupun kelompok....