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All Journal PENG: Jurnal Ekonomi dan Manajemen journal of social and economic research
Pina Nuraeni
Universitas Muhammadiyah Bandung
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Analisis Kecurangan Laporan Keuangan dan Pelanggaran Etika Profesi yang Mempengaruhi Kepercayaan Publik Terhadap Kinerja Perusahaan Azzahara Rahmah; Pina Nuraeni; Nadila Nurazizah
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2025): Oktober-Desember, Humanities, Economic and Social Issues
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/x6wvyw61

Abstract

This study aims to analyze the influence of financial statement fraud and violations of professional accounting ethics on the level of public trust in corporate performance, using a case study of PT Asuransi Jiwasraya (Persero). The method used is a descriptive qualitative approach with the unit of analysis being social phenomena. Data were collected through literature review and indirect observation of financial reports and relevant academic publications. This research employs the Fraud Pentagon theory, which includes five main factors that drive fraud: pressure, opportunity, rationalization, capability, and arrogance. In addition, principles of professional accounting ethics such as honesty, responsibility, and accountability are used to assess the integrity of the perpetrators. The findings show that fraud in Jiwasraya’s financial statements occurred systemically and was exacerbated by weak internal controls and low ethical awareness in the work environment. These conditions led to a significant decline in public trust toward the company and the national financial industry in general. This study contributes to a broader understanding of the relationship between fraud, professional ethics, and public trust, and highlights the importance of strengthening governance and ethical value systems in the financial services sector.
PENERAPAN LINEAR PROGRAMMING DAN PERT/CPM DALAM OPTIMALISASI PRODUKSI MINUMAN PADA UMKM DUNIA STRAWBERRY Hanifa Aulia; Ivonne Ayesha; Pina Nuraeni; Karmelia Rafensky P; Azmi Aufal M; Wanda Arunia; Fahdah Athifah; Aldi Misbahul M
Journal of Social and Economics Research Vol 8 No 1 (2026): JSER, June 2026
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v8i1.1331

Abstract

Usaha mikro, kecil, dan menengah (UMKM) di bidang minuman menghadapi tantangan dalam pengelolaan sumber daya produksi yang terbatas. Penelitian ini bertujuan untuk menentukan jumlah produksi optimal pada usaha minuman Dunia Strawberry dengan menggunakan metode Linear Programming serta menganalisis alur waktu produksi menggunakan metode PERT/CPM. Data diperoleh melalui observasi dan kuesioner langsung kepada pemilik usaha. Model pemrograman linier diselesaikan menggunakan metode Simpleks dengan fungsi tujuan memaksimalkan keuntungan. Hasil penelitian menunjukkan bahwa produksi optimal dicapai dengan memproduksi 60 cup ukuran besar per hari dengan keuntungan maksimum sebesar Rp1.320.000 per hari. Analisis PERT/CPM menunjukkan bahwa seluruh aktivitas produksi berada pada jalur kritis dengan total waktu penyelesaian 16,19 menit. Hasil ini diharapkan dapat membantu pelaku UMKM dalam meningkatkan efisiensi produksi dan pengambilan keputusan operasional.
Co-Authors Aldi Misbahul M Azmi Aufal M Azzahara Rahmah Fahdah Athifah Hanifa Aulia Ivonne Ayesha Karmelia Rafensky P Nadila Nurazizah Wanda Arunia