scholarly journals Internalisasi Goal Congruance untuk Pendeteksian Financial Statement Fraud Berbasis Behaviour Audit (Studi Kasus KAP Benny dan Rekan)

2019 ◽  
Vol 4 (2) ◽  
pp. 73
Author(s):  
Jamaluddin Majid ◽  
Alfian Fani ◽  
Marwah Gama
Keyword(s):  
Secondary Data ◽  
Financial Statement ◽  
Primary Data ◽  
Financial Statement Fraud ◽  
Goal Congruence ◽  
Agency Relationship ◽  
Interview Method ◽  
Agency Relationships ◽  
Other Information ◽  
Audit Financial Statement

This research aims to reveal goal congruence for the financial statement fraud- based behavioral audit. financial statement fraud. The agency relationship theory is a contract between the auditor (agent) and the principal (principal). Agency relationships arise when one or more principals employ another person (agent) to provide a service and then delegate authority to decision making to the agent. This study was conducted at KAP Benny and colleagues using qualitative research using phenomenology approach using secondary data and primary data analyzed using interview and interview method using tools in the form of recorder and manuscript aid and tested its validity. The result of this research is shown by case from from 2015 to 2017. In 2015 there was 86.3% of cases, in 2016 there was 86.7% and down in 2017 by 3.68%. Auditors' perception of goal congruence can help in achieving the goal of information that is not synchronized with other information. For that in building a good goal congruence then we need to build the ethics of an auditor.

scholarly journals Analysis Of Presentation Of Sharia Financial Statements According To Psak 101 At Pt. Mandiri Sharia Bank

2021 ◽  
Vol 2 (4) ◽  
pp. 1175-1183
Author(s):  
Fera Riske Anggita ◽  
Tommy Kuncara
Keyword(s):  
Accounting Standards ◽  
Secondary Data ◽  
Financial Statements ◽  
Relevant Information ◽  
Financial Accounting ◽  
Financial Statement ◽  
Islamic State ◽  
Literature Study ◽  
Financial Position ◽  
Other Information

The presentation of Islamic Financial Statements has been regulated in PSAK 101 and every bank needs to refer to it. As we know, PT Bank Syariah Mandiri is the number 1 largest Islamic bank in Indonesia and other information obtained by researchers, PT Bank Syariah Mandiri will merge with 2 other Islamic state-owned banks, namely PT Bank BNI Syariah and PT Bank BRI Syariah. Therefore, researchers are interested in examining whether the financial statements of PT Bank Syariah Mandiri are appropriate in applying the application of Financial Accounting Standards 101. The types of data used are qualitative and quantitative data, the data used are general company information and company financial statement information in 2019. Sources the data used is secondary data. The data collection method is literature study. In the financial statements of PT Bank Syariah Mandiri, the bank has reported all components of the financial statements in PSAK 101. In the Statement of Financial Position PT Bank Syariah Mandiri does not include the Istishna Assets in Settlement and Salam Receivable accounts in the Statement of Financial Position, but in PSAK 101 Paragraph 61 explains Statement of Financial Accounting Standards 101 does not regulate the composition or format of presentation of statement of financial position items. PT Bank Syariah Mandiri continues to present relevant information on the Statement of Financial Position. However, in PSAK 101 Paragraph 61 explaining the Statement of Financial Accounting Standards 101 does not regulate the composition or format of the presentation of the statement of financial position. PT Bank Syariah Mandiri continues to present relevant information on the Statement of Financial Position. However, in PSAK 101 Paragraph 61 explaining the Statement of Financial Accounting Standards 101 does not regulate the composition or format of the presentation of the statement of financial position. PT Bank Syariah Mandiri continues to present relevant information on the Statement of Financial Position.

scholarly journals SISTEM INFORMASI MANAJEMEN DALAM UPAYA PENINGKATAN DAYA SAING INDUSTRI KERAJINAN RUMAH TANGGA

2021 ◽  
Author(s):  
Erika Rahma Setiyani ◽  
Cindy Claudia Radha Avita ◽  
Ananda Galuh Puspita
Keyword(s):  
Secondary Data ◽  
User Acceptance ◽  
Black Box ◽  
Business Strategies ◽  
Primary Data ◽  
Literature Study ◽  
Goods And Services ◽  
Market Expansion ◽  
Other Information ◽  
Analysis System

Most of the obstacles or problems that are most often experienced by householdcraft craftsmen are in terms of marketing or marketing management. Where the marketingthey do is still very traditional. In a sense, they trade manually i.e. go to the market and offertheir products to customers directly. E-commerce (Electronic Commerce) or in IndonesianElectronic Commerce is the activity of distributing, selling, purchasing, marketing products(goods and services), by utilizing telecommunications networks such as the internet,television, or other computer networks. The purpose of this research is to solve variousproblems in business which include services, product costs, and business strategies. Thiswhole system is used in order toanalyze other information systems on the implementation ofan organization's operational activities.The case study used in this research is a market expansion approach using targetmarketing opportunity analysis, system model design, customer interface facilities, marketcommunication and implementation design. The research instrument used interview andobservation techniques as well as literature study. Sampling using purposive samplingtechnique. The data of this study were obtained from primary data and secondary data. Thedesign of the application is to use the Waterfall approach. This approach is a classic modeland is systematic so that it is easy to understand because all the processes work sequentiallyin the stages of building a software.The results of this study were carried out with several research methods, namelythe Black Box method and User Acceptance. Black Box testing is a test with the system onlyobserving the results of execution through test data and checking the functionality of thesoftware, while the User Acceptance method is a testing process carried out by users which isintended to produce documents that will be used as evidence that the software or softwareused and developed has been accepted. by the user.

scholarly journals Determinants in detecting fraud triangle of financial statements on companies registered in Jakarta Islamic Index (JII) period 2012-2018

2020 ◽  
Vol 2 (1) ◽  
pp. 117
Author(s):  
Iwan Budiyono ◽  
Melati Sari Dewi Arum
Keyword(s):  
Financial Stability ◽  
Secondary Data ◽  
Financial Statements ◽  
External Pressure ◽  
Financial Statement ◽  
Fraud Triangle ◽  
Analysis Model ◽  
Financial Statement Fraud ◽  
External Pressures ◽  
Fraudulent Financial Statements

<p class="IABSSS"><strong>Purpose</strong> - The purpose of study was to examine the effect financial statement fraud based on the fraud triangle with a number of variables such as financial stability, external pressure, financial target, personal financial needs, opportunity and rasionalization in companies listed in Jakarta Islamic Index (JII) period 2012-2018.</p><p class="IABSSS"><strong>Method </strong>- The population are all companies listed in JII period 2012-2018. The sample is 6 companies that were feasible to analyze. The data used in this research is secondary data obtained from the annual report. The data analysis model applied multiple linier regression data panel  using SPSS 25.</p><p class="IABSSS"><strong>Result</strong> - The results showed that the fraud triangle in the categories of financial stability, external pressure, financial targets, personal financial needs, opportunity and rationalization simultaneously affect the fraudulent financial statements. Furthermore financial stability, personal financial needs and opportunity partially negatively related and had no significant effect on financial statement fraud; while external pressures, financial targets and rationalization have positive and significant effects on financial statement fraud on companies listed in JII period 2012-2018.</p><p class="IABSSS"><strong>Implication</strong> - Companies Registered in JII are suggested to improve the financial performance in accordance with sharia principles.</p><strong>Originality</strong> - This research is the first study using multiple linier regression data panel.

scholarly journals POTENSI DAN PRIORITAS INDUSTRI KREATIF SKALA MIKRO, KECIL DAN MENENGAH DI PROVINSI BANTEN

2020 ◽  
Vol 4 (2) ◽  
pp. 118-128
Author(s):  
Sugeng Setyadi ◽  
Moh Sofyan Budiarto
Keyword(s):  
Secondary Data ◽  
Study Data ◽  
Primary Data ◽  
Creative Economy ◽  
Creative Industry ◽  
Literature Study ◽  
Interview Method ◽  
Calculation Results ◽  
Qualitative Descriptive ◽  
The Government

  Ekonomi kreatif merupakan salah satu sektor yang diharapkan mampu menjadi kekuatan nasional dan provinsi Banten dengan kontribusi terhadap PDB meningkat dari tahun ke tahun. Diperlukan pemetaan terhadap potensi dan prioritas sektor industri kreatif di provinsi Banten untuk menentukan rencana aksi dan strategi pengembangan. Penelitian ini bertujuan untuk menganalisis potensi dan prioritas industri kreatif skala kecil dan menengah di Provinsi Banten melalui indikator indikator yang bersifat kualitatif. Penelitian menggunakan metode diskriptif kualitatif dengan melakukan survei terhadap pelaku industri kreatif di provinsi Banten. Data primer diperoleh dengan metode wawancara, dan kuisioner sedangkan data sekunder diperoleh dari data yang relevan dari sumber lain seperti BPS, Disperindag dan studi literature. Analisa data menggunakan Analytical Hyrachy Process (AHP) merupakan pendekatan pengambilan keputusan yang dirancang untuk memberikan solusi dari permasalahan yang menyangkut kriteria yang bersifat komplek, menentukan prioritas pilihan-pilihan dengan banyak kriteria, dan menentukan model alternatif untuk menyelesaikan bermacam-macam masalah. Hasil perhitungan AHP dengan penyilangan Kriteria Prioroitas dengan Prioritas Subsektor Ekraf, didapatkan angka 0,496243386 pada posisi pertama untuk Kriya, 0,404603175 untuk subsektor Fesyen pada posisi kedua dan 0,099153439 untuk Subsektor Kuliner pada posisi ketiga. Ketiga Subsektor Ekoomi kreatif ini menjadi Sub sektor yang paling dominan dipilih oleh responden dan posisi peringkat diatas menjadi gambaran bagi pemerintah untuk memberikan stimulus lebih pada subsektor yang ada dan menjadi kekuatan utama sektor industri kreatif skala kecil dan menengah di Banten.   The research objective is to mapping the potential and priority of small and medium the creative industry in Banten Province through indicators with qualitative approach.  Research used qualitative descriptive methods by conducting a survey of creative industry actors in Banten province. Primary data was obtained by interview method, and questionnaire while secondary data was obtained from relevant data from other sources such as BPS, Disperindag and literature study. Data analysis using the Analytical Hyrachy Process (AHP) is a decision-making approach designed to provide solutions to problems involving complex criteria, determine priorities with multiple criteria, and determine alternative models to solve various problems. AHP calculation results by crossing the Priority Criteria with the Subsector's Priority Ekraf, obtained the number 0, 496243386 in the first position for Kriya, 0.404603175 for the Fashion sub-sector in the second position and 0.099153439 for the Culinary Subsector in the third position. The three subsectors of this creative economy become the most dominant subsector chosen by the respondents and the ranking position above becomes a picture for the government to provide more stimulus to the existing sub-sector micro, small and medium creative Industry sector in Banten Province.  

scholarly journals NILAI SOSIAL DAN TUJUAN HAROA PADA ACARA SYUKURAN MASYARAKAT MUNA DI DESA LIABALANO

2019 ◽  
Vol 2 (3) ◽  
pp. 57
Author(s):  
La Ode Monto Bauto ◽  
Wa Ode Nisma
Keyword(s):  
Cultural Values ◽  
Research Method ◽  
Social Values ◽  
Secondary Data ◽  
Primary Data ◽  
Cultural Life ◽  
Analysis Technique ◽  
The Social ◽  
Other Information ◽  
Qualitative Descriptive

Based on the phenomenon that occurred in Muna, he recognized one of the traditions of the Haroa culture every thanksgiving event. This study aims to determine and understand the social values and objectives of haroa at the Muna community thanksgiving event. The research method used is using qualitative research methods. The research method using a qualitative descriptive method is a research method that produces a narrative description of the procedures for implementing the haroa event that can be observed. The research technique used, namely by means of observation, interviews, and documentation. The informants in the study were 14 people in the community. Sources of data in this study, namely primary data and secondary data. The data analysis technique is that the researcher collects all the data obtained both from the results of observations, interviews and documentation, then the researcher sorts and selects the most accurate data about the focus of the related research. Then the researchers performed data processing to find other information related to the phenomenon of the social and cultural life of the Muna community. The results of the study showed that the social values of haroa in Muna society contained three socio-cultural values in the haroa culture, namely; the first is the value of solidarity, the two values of cooperation, and the third is the value of trust. While the purpose of haroa in the Muna community is as a form or manifestation of gratitude to Allah SWT, as a form of refusing reinforcements and for commemorating Islamic holidays

scholarly journals PENGARUH KUALITAS DAN HARGA TERHADAP VOLUME PENJUALAN BERAS PREMIUM PERUM BULOG SUB DIVISI REGIONAL WILAYAH V KEDU

MEDIAGRO ◽  
2019 ◽  
Vol 14 (2) ◽  
Author(s):  
R. A. Mufidah ◽  
K. Budiraharjo ◽  
D. Sumarjo
Keyword(s):  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Study Data ◽  
Primary Data ◽  
Sales Volume ◽  
Interview Method ◽  
Data Source ◽  
Research Show

The purpose of this research are to determine the factors that affect the volume of premium rice sales of Perum Bulog Sub Division Regional Region V Kedu and to know the effect of rice quality and price on it. Method that been used in this research is case study. Data collection used observation and interview method. Data source uses primary data and secondary data. Data analyze uses multiple linear regression analysis. The results of the research show that quality and price have simultaneous and partial effect on the sales volume of premium rice and both of them have same effect on sales volume of premium rice.Keywords: Premium rice, Bulog, quality and price, sales volume.

scholarly journals Financial Statement Fraud Risk Factors of Fraud Triangle: Evidence From Indonesia

2020 ◽  
Vol 11 (4) ◽  
pp. 36
Author(s):  
Hasni Yusrianti ◽  
Imam Ghozali ◽  
Etna Yuyetta ◽  
Aryanto Aryanto ◽  
Eka Meirawati
Keyword(s):  
Risk Factors ◽  
Financial Stability ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statement ◽  
Company Size ◽  
Fraud Triangle ◽  
Financial Statement Fraud ◽  
Fraud Risk ◽  
Industry Risk

The purpose of this study is to examine the risk factors that influencing financial statement fraud. Especially, it examines the influence of rationalization, pressure, and opportunity on the fraudulent financial statements and also examines the interaction effect of industry risk and company size on the relationship between rationalization, pressure, and opportunity on financial statement fraud. Secondary data were collected from Bloemberg Data Base, IDX and OJK RI. The population in this study is companies listed on the Indonesia Stock Exchange in the moving year from 2011 to 2017 and the sample was selected by companies that indicated financial statement fraud and those that did not indicate financial statement fraud. The company indicated by Fraud was collected from Bapepam and OJK RI. Data were tested using logistic regression analysis and different T-tests of 28 committed fraud companies and 28 companies that did not commit fraud. The results showed that only some variables had a significant effect on financial statement fraud, namely financial stability (ACHANGE), Financial Target (ROA), and the Nature of Industry (ARCHANGE). The results also show that company size and industry risk do not moderate the fraud factors on financial statement fraud. These results support the fraud triangle theory in explaining the phenomena of financial statement fraud.

Analisis Penerapan Akuntansi Biaya Lingkungan Sebagai Pertanggungjawaban Sosial Di RSI Hidayatullah Yogyakarta

2017 ◽  
Vol 25 (2) ◽  
pp. 194-215
Author(s):  
Risa Nurwulan Sari ◽  
Achmad Tjahjono
Keyword(s):  
Environmental Quality ◽  
Treatment Cost ◽  
Secondary Data ◽  
Financial Statements ◽  
Environmental Cost ◽  
Financial Statement ◽  
Primary Data ◽  
Environmental Costs ◽  
Biological Method ◽  
The Cost

Environmental cost is also known as the cost of environmental quality. The treatment cost of environmental quality is equal to the cost of environmental quality, so that the cost of environmental quality can be grouped into : environmental prevention costs, environmental detection costs, environmental internal failure costs, and environmental external failure costs. The purpose of this study is to investigate and analyze how firms identify, recognize, measure, assess and present and disclose the environmental cost in the financial statements. This research was conducted at the Hidayatullah Islamic Hospital of Yogyakarta who has had WWTP by using biological method, that is activated sludge. This study is a qualitative research. This study uses primary data and secondary data. Primary data were collected by interview. The results of this study are in the hospital recognizes the environmental costs and presented into a single account with the other similiar cost in the primary financial statement. Environmental cost is measured by the cost incurred (Historial Cost) with the monetary units rupiah. Environmental costs are not disclosed in the notes of the financial statements (CALK), but disclosed in a descriptive report, a report UKL-UPL. 

scholarly journals STRATEGI PENINGKATAN KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN KEPULAUAN ANAMBAS

2019 ◽  
Vol 9 (1) ◽  
Author(s):  
Harryanto Harryanto ◽  
Ma'mun Sarma ◽  
Abdul Kohar Irwanto
Keyword(s):  
Local Government ◽  
Human Resources ◽  
Rating Scale ◽  
Good Governance ◽  
Secondary Data ◽  
Financial Statement ◽  
Primary Data ◽  
Government Control ◽  
Purposive Sampling

ABSTRACTIn advance of the society demand due to implementation of Good Governance, it has encouraged local government to deliver an accountabiliy of reasonable and qualified finance statement reports. This research aimed to analyze the finance official persepsion’s towards the variable of the human resources competency in finance managerial, internal government control application system and local financial information system, to analyze the elements which become strenghts and weaknesses and to formularize the priority strategic in order to enhance the quality of financial statement reports in local government of Anambas Islands Regency. The type of data used in this research consist of primary data dan secondary data. The primary data were obtained by direct observation, interview and debriefing, and the questionnaire to the purposively respondents (purposive sampling) whereas the secondary data were obtained by literature review and documents research. The methods of analysis that were Rating Scale Analysis, SWOT Analysis and QSPM method. The research of study result indicates of the poor human resource competency in finance official that has become the weakness of enhancement of quality financial statement reports. The chosen of primary priority strategy that adequate and capable to be implemented is to enhance the quality of human resources in finance managerial of local government in order to establish financial statement reports.Key words :  Strategy on the improvement of quality of financial report, regional finance, Kepulauan Anambas Regency ABSTRAKMeningkatnya tuntutan masyarakat terhadap penyelenggaraan  pemerintahan yang baik telah mendorong pemerintah daerah menyampaikan laporan pertanggungjawaban berupa laporan keuangan yang wajar dan berkualitas. Penelitian ini bertujuan untuk : menganalisis persepsi pengelola keuangan terhadap variabel kompetensi sumber daya manusia pengelola keuangan, penerapan sistem pengendalian intern pemerintah dan sistem informasi keuangan daerah terhadap peningkatan kualitas laporan keuangan, menganalisis faktor-faktor yang menjadi kekuatan dan kelemahan dalam peningkatan kualitas laporan keuangan dan merumuskan strategi yang perlu diprioritaskan dalam peningkatan kualitas laporan keuangan pada Pemerintah Kabupaten Kepulauan Anambas. Jenis data yang akan digunakan dalam penelitian ini terdiri dari data primer dan data sekunder. Data primer diperoleh dengan cara observasi langsung, wawancara dan penyebaran kuesioner kepada responden yang dipilih secara sengaja (purposive sampling). Sedangkan untuk mendapatkan data sekunder berasal dari studi pustaka dan kajian terhadap dokumen terkait. Metode analisis yang digunakan adalah analisis rating scale, analisis SWOT dan metode QSPM.  Hasil penelitian menunjukkan bahwa lemahnya kompetensi aparatur pengelola keuangan menjadi kelemahan dalam peningkatan kualitas laporan keuangan. Strategi prioritas utama yang terpilih dan dapat diimplementasikan adalah meningkatkan kualitas SDM pengelola keuangan daerah dalam penyusunan laporan keuangan. Kata kunci : Strategi Peningkatan Kualitas Laporan Keuangan, Keuangan Daerah, Kabupaten Kepulauan Anambas

scholarly journals ANALISIS DISTRIBUSI PENDAPATAN PADA USAHA IKAN NILA DI KECAMATAN SEGINIM, KABUPATEN BENGKULU SELATAN

2015 ◽  
Vol 14 (2) ◽  
pp. 159-166
Author(s):  
Sriyoto Sriyoto ◽  
. Reswita ◽  
. Hardianto
Keyword(s):  
Income Distribution ◽  
Sea Water ◽  
Secondary Data ◽  
Primary Data ◽  
Fish Feed ◽  
Fresh Water Fish ◽  
District Office ◽  
Interview Method ◽  
Fisheries Resources ◽  
Analysis Instrument

Indonesia has a very rich fisheries resources and potential both in the fresh waters, the coast, and sea water covering land diversity of fish and fisheries. One type of  fresh water fish that has been cultivated is Tilapia. In Indonesia, Tilapia is economically valuable fish which has been cultivated by fish farmers in various areas. Seginim district in Southern Bengkulu is one region in Sumatera that produces cultivator of Tilapia. The objectives of this study were to 1) know the income of Tilapia farmers and 2) know the income distribution in the business of Tilapia. The determination of respondents in this research was taken from the business of Tilapia.  The respondents were determined by using census method and the number of respondents were 54 people. The primary data was taken directly from the respondents by using interview method to the enterpreneuss, and by using questionaires. The secondary data was obtain from the Seginim district office and related literature.the analysis instrument used was the income analysis and income distribution of the business of Tilapia. The results of the study showed that the income of the business of Tilapia in Seginim district of Southern Bengkulu  was Rp22,204,786.27 per farm per season. The part obtained by fish feed businessman was 45.17 percent; by fish seed businessman was 29.25 percent; by fish farmers was 19.22 percent; and by farm workers was 6.36 percent. Keywords : Tilapia fish farmers, Income, Income distribution 

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