ANALISIS PEMBENTUKAN JUDGEMENT AUDITOR PADA PENILAIAN RISIKO FRAUD: PERSPEKTIF BOUNDED RATIONALITY THEORY

Audit eksternal memberikan kepercayaan publik terhadap laporan keuangan. Namun profesi tersebut sangat rentan terhadap kasus fraud. Sehingga kepercayaan masyarakat terhadap kualitas penilaian auditor eksternal menurun. Telah banyak penelitian yang membahas tentang faktor-faktor penyebab kegagalan audit dan kualitas audit. Namun, hanya sedikit yang diketahui tentang pertanyaan mendasar: bagaimana rasionalitas individu auditor mempengaruhi penilaian audit? Penelitian ini bertujuan untuk mendeskripsikan pembentukan judgement auditor pada penilaian risiko kecurangan dengan menggunakan model konsep bounded rationality. Penulis menggunakan penelitian studi kasus dengan pendekatan kualitatif. Dengan melibatkan satu unit analisis dalam bentuk auditor individu, dan diskusi dilakukan seputar ruang lingkup perilaku auditor dengan metode wawancara. Untuk menggambarkan penilaian auditor, digunakan model bounded rationality (Sharda et al., 2014) dalam bentuk kombinasi konsep pemecahan masalah (Kaufman, 1992) dan pengambilan keputusan (Simon, 1977) dengan diskusi yang terkait dengan perspektif situasi perilaku sosial (Gibbins, 1984). Kami menemukan bahwa auditor berpegang teguh pada template yang dibangun dari pemahaman lingkungan audit dan secara sistematis dan berurutan menggambarkan tiga proses utama pembentukan penilaian dalam bentuk penyederhanaan, validasi, dan rasionalisasi. Model tersebut juga dapat menunjukkan bahwa tidak hanya konsep satisficing yang terlibat, tetapi konsep aturan penghentian juga mempengaruhi pembentukan penilaian auditor.

Partisipasi Masyarakat Dalam Pengembangan Desa Wisata (Studi Kasus Desa Menang Kecamatan Pagu Kabupaten Kediri)

The village won has tourism potential, namely Petilasan Sri Aji Jaya Baya and star fruit. The purpose of this study was to determine community participation in the development of a tourist village in Menang Village which eventually became one of the sources of economic improvement for the surrounding community. The method used in this research is qualitative because it can provide an overview of community participation in the development of a tourist village. The analysis uses Max Weber's theory of rationality. Max Weber's rationality theory can explain community participation in developing tourist villages. Collecting information by means of interviews, observation, and documentation. Based on the research results, there is community participation in the form of ideas, energy, and creativity. This is done by the community to work together to develop the star fruit tourism village in an effort to improve the community's economy.

Opioids, Race, Context, and Journeys to Crime: Analyzing Black–White Differences in Travel Associated With Opioid Possession Offenses

Journeys to crime, or distances traveled from residences to places of alleged crimes, describe how people enter into the criminal justice system. Race, as an ascribed characteristic of individuals and a determinant of community conditions, introduces disparities in journeys to crime. Use of opioids among nonurban, White populations and changing law enforcement responses prompt inquiry into how race affects journeys to crime associated with opioid possession. This study evaluates Black–White differences in travel among persons arrested for opioid possession in Delaware. It applies race and rationality theory to assess the effects of race and racialized context on travel patterns. Multilevel models reveal travel to possess opioids is greater for White relative to Black Delawareans. Community conditions such as marijuana possession arrest rates and concentrated disadvantage have varying impacts on travel from various geographic areas. Racial–spatial differences in travel show persistent disparities in drug law enforcement amid efforts to curb opioid misuse.

TEORI RASIONALITAS DALAM PANDANGAN ILMU EKONOMI ISLAM

ABSTRAKPandangan tentang konsep rasionalitas memiliki konsekuensi terhadap perilaku manusia dalam melakukan tindakan ekonomi dan tujuan-tujuan hidupnya. Rasionalitas ekonomi yang dibangun oleh konsepsi homo economicus sebagaimana dikembangkan dalam ekonomi kapitalis dan sosialis berbeda dengan rasionalitas ekonomi yang dibangun oleh konsepsi homo islamicus sebagaimana dikembangkan dalam ekonomi Islam. Tujuan dari artikel ini yaitu untuk menganalisis teori rasionalitas dalam perspektif ekonomi Islam. Kesimpulan dari artikel ini yaitu banyak ekonom Muslim yang tidak puas dengan konsep homo economicus sebagai model dasar perilaku ekonomi manusia. Karena itulah, ekonom Muslim pun menggantinya dengan konsepsi homo islamicus sebagai model dasar perilaku ekonomi yang sesuai dengan fitrah hakiki manusia. Istilah homo islamicus mengacu kepada perilaku individu yang dibimbing oleh nilai-nilai Islam. Rasonalitas yang dibangun oleh konsepsi homo islamicus berpandangan bahwa segenap tindakan ekonomi tidak hanya menuruti hasrat-hasrat alamiah manusia tetapi harus didasarkan kepada kebenaran dan kebajikan. Jalan untuk mencapai rasionalitas ini tidak lain adalah mensubordinatkan motif, pikiran, orientasi, kehendak dan perilau ekonomi kepada aturan dan moralitas yang ditentukan oleh syariat Islam. ABSTRACTThe view of the concept of rationality has consequences for human behaviour in carrying out economic actions and life goals. The economic rationality built by the conception of homo economicus as developed in a capitalist and socialist economy is different from the economic rationality built by the conception of homo islamicus as developed in Islamic economics. The purpose of this article is to analyze the rationality theory from an Islamic economic perspective. The conclusion of this article is that many Muslim economists are dissatisfied with the concept of homo economicus as a basic model of human economic behaviour. For this reason, Muslim economists also replaced it with the conception of homo islamicus as a basic model of economic behaviour in accordance with human nature. The term homo islamicus refers to individual behaviour that is guided by Islamic values. The rationality built by the conception of homo Islamic holds that all economic activity does not only comply with natural human desires but must be based on truth and virtue. The way to achieve this rationality is none other than subordinating economic motives, thoughts, orientation, will and behaviour to the rules and morality determined by Islamic law.

Rasionalitas Beragama Pekerja Seks Komersial (PSK)

This paper aims to explore religious rationality among prostitutes. This study is a case study with a qualitative descriptive method at the Panti Sosial Karya Wanita Andam Dewi Solok. Data was collected using in-depth interview techniques. Using Max Weber's rationality theory as an analytical tool, this study found several important findings. First, the choice to enter the world of prostitution is a rational action taken by prostitutes. The act of prostitution that is carried out is an action that is goal-oriented (instrumentally rational). Actions of prostitution are rationally strived to gain utility, either to show "himself" as a woman or as a person who is responsible in his family. Second, for prostitutes, between prostitution and religion, both are profitable. Prostitution can empower families and improve the economic sector, while religion can reduce and eliminate the sin of prostitution. Religion is not only interpreted as a doctrine that only regulates ritual aspects such as prayer, fasting and all kinds of things, but more than that religion is interpreted as an antidote for any sexual act committed in prostitution.

RASIONALITAS DAN ADAPTASI SOSIAL (STUDI KASUS PENDUDUK MIGRAN DI PERDESAAN MADURA)

<p><em>The migration of people to settle in a region often causes conflict. Conflict is caused by several factors such as differences in customs, economic, political, and educational disparities of the home region and the current community environment. Qualitative research with this case study approach is intended to analyze the rationality of the residents choosing Fusha Village and the social adaptation strategies carried out by the migrant population in the community. collected from migrant communities, community leaders, and village governments. Observations, in-depth interviews, and several related documents are analyzed with rationality theory. The results showed that the migrant population chose Fusha Village because of the environment of the community that is more accepting of diversity, the availability of health facilities, education, economy (market). Strategies carried out by migrant communities, first; language adaptation, as most of the migrant population is from Java. Second, socio-cultural adaptation, the migrant population participates in various citizen activities such as tahlilan (Religious in Islam), marriage, and several other activities. Third; food adaptation is tailored to the tastes of the local community. Fourth; cross-marriage between the migrant population and the local community. The scientific contribution of this article is to add to the understanding that in addition to factors close to the city, the complete facilities of militated migrant populations choosing to the house are security, comfort, and harmony in society.</em></p><p><strong><em>Keywords: Rationality, Adaptation, Migration </em></strong></p><h2> </h2><p><strong>Abstrak</strong></p><p>Migrasi penduduk untuk menetap di suatu wilayah sering menimbulkan konflik. Konflik disebabkan karena beberapa faktor antara lain perbedaan adat istiadat, kesenjangan ekonomi, politik dan pendidikan daerah asal dengan lingkungan masyarakat saat ini. Penelitian kualitatif dengan pendekatan studi kasus ini pertujuan menganalisis rasionalitas penduduk memilih Desa Fusha dan strategi adaptasi sosial yang dilakukan oleh penduduk migran di lingkungan masyarakat. primer dikumpulkan dari masyarakat migran, tokoh masyarakat dan pemerintah desa. Hasil observasi, in-depth interview, dan beberapa dokumen terkait dianalisis dengan teori rasionalitas. Hasil penelitian menunjukkan penduduk migran memilih Desa Fusha karena lingkungan masyarakat yang lebih menerima keberagaman, tersedianya fasilitas kesehatan, pendidikan, perekonomian (pasar). Strategi yang dilakukan oleh masyarakat migran, pertama; adaptasi bahasa, karena sebagian besar penduduk migran berasal dari Jawa. Kedua, adaptasi sosial kultural, penduduk migran mengikuti berbagai kegiatan warga seperti tahlilan, pernikahan dan beberapa kegiatan lainnya. Ketiga; adaptasi makanan disesuaikan dengan selera masyarakat lokal. Keempat; melakukan pernikahan silang antara penduduk migran dan masyarakat lokal. Kontribusi keilmuan artikel ini adalah menambah pemahaman bahwa selain faktor dekat dengan kota, fasilitas yang lengkap salah faktor penduduk migran memilih tempat tinggal adalah keamanan, kenyamanan dan keharmonisan dalam masyarakat.</p><strong>Kata kunci : Rasionalitas, Adaptasi, Migrasi</strong>