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All Journal International Research Journal of Business Studies (E-Journal) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Proaksi Jurnal Akuntansi dan Keuangan Indonesia
Harahap, Siti Nurwahyuningsih
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Investigating the Role of Management Accountants in Indonesia Fadhilah, Arief; Harahap, Siti Nurwahyuningsih; Setyaningrum, Dyah
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 8, No 2 (2015): August-November 2015
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.8.2.1139

Abstract

ANALISIS PENGARUH ADOPSI XBRL TERHADAP ASIMETRI INFORMASI DENGAN CORPORATE GOVERNANCE SEBAGAI PEMODERASI (ANALYSIS OF XBRL ADOPTION’S IMPACT ON INFORMATION ASYMMETRY, WITH CORPORATE GOVERNANCE AS MODERATING VARIABLE) Mahardika, Surya Aditama; Harahap, Siti Nurwahyuningsih
Jurnal Akuntansi dan Keuangan Indonesia Vol. 15, No. 2
Publisher : UI Scholars Hub

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Abstract

This study investigates the impact of Extensible Business Reporting Language (XBRL) adoption on Information Asymmetry, with Corporate Governance (CG) as moderating variable. XBRL is a technology for financial reporting, to facilitate presentation of financial reports in standard format and enable greater accessibility for financial information for further analysis. Adoption of XBRL is expected to increase the quality of financial report and thus reduce information asymmetry. Impact of XBRL on the quality of financial report is strengthen by CG that in various previous studies is identified as a factor that improves quality of financial report. Samples under this study are listed firms in capital market in several Asia countries, i.e. Japan, South Korea, and Singapore. This study concludes that XBRL adoption results in information asymmetry decrease. CG has both direct impact and moderating effect on the relationship between XBRL and information asymmetry. CG strengthen the negative impact of XBRL on information asymmetry.
Evaluasi sistem pengendalian internal pada proses pengelolaan dan penyebarluasan data dan informasi geospasial pada badan ABC Satyarini, Erning Ditta Dyah; Harahap, Siti Nurwahyuningsih
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 2 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v6i2.2827

Abstract

The Geospatial Information Agency, as a government agency, is required to ensure that they have achieved their objectives and carried out their duties and functions; adequate internal control is needed. The internal control system must be able to control operational activities so as to minimize the risks that may occur. The purpose of this study is to evaluate the application of internal control in the process of managing and disseminating geospatial data and information at the Geospatial Information Agency. This research uses the COSO Integrated Internal Control 2013 framework as an internal control evaluation tool. This research only evaluates two components, namely the risk assessment component and the control activity component, along with the principles in them. The research method used is a case study approach through interviews, observations, and document reviews. The result of this study is that ABC Agency has conducted a risk assessment at the operational level but has not conducted a risk assessment at the organizational level. The risk identification that has been done has not considered fraud factors. Control activities have been carried out in accordance with the results of the risk assessment, but there are still controls that are not effective, so additional controls need to be carried out.
Utilization of machine learning to detect the possibility of suspicious financial transactions Anggraeni, Dina; Harahap, Siti Nurwahyuningsih
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 8 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

In order to prevent money laundering and terrorism financing, it is critical for banks to develop an effective mechanism to detect suspicious transactions. Nowadays, one of the most widely developed methods is machine learning. This article aims to discuss the best algorithm model in machine learning to detect possibilities for Suspicious Financial Transactions in XYZ Bank. The machine learning method used is supervised machine learning, with three models compared: Decision Tree, Gradient Boosting, and Random Forest. The tool used is The Konstanz Information Miner (KNIME). According to the findings of the study, the best model for detecting the possibility of SFT in bank XYZ is random forest with an accuracy rate of 99,98%. Based on this level of accuracy, this study reveals that a machine learning approach using historical company data makes a significant contribution to XYZ bank in detecting Suspicious Financial Transactions.
Evaluasi Pengendalian Internal atas Aset Tetap pada PT Campina Ice Cream Industry Tbk Rofifah, Fathia; Harahap, Siti Nurwahyuningsih
Jurnal Proaksi Vol. 11 No. 4 (2024): Oktober - Desember 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i4.6601

Abstract

Pengelolaan aset tetap menjadi perhatian utama dari PT X. Freezer sebagai salah satu aset utama Perusahaan menghadapi berbagai risiko seperti idle assets, freezer hilang, dan data freezer yang tidak sesuai. Penelitian ini bertujuan untuk melakukan evaluasi pengendalian internal terhadap aset tetap PT X.  Maka dari itu, pengendalian internal yang optimal merupakan salah satu cara untuk meminimalisir dampak negatif dari risiko-risiko tersebut. Metode penelitian yang digunakan yaitu deskriptif kualitatif berupa studi kasus. Evaluasi pengendalian internal mengacu pada panduan Internal Control - Integrated Framework (ICIF) yang diterbitkan oleh The Committee of Sponsoring Organizations of Treadway Commission (COSO), khususnya komponen Identifikasi Risiko dan Aktivitas Pengendalian. Hasil penelitian menunjukkan bahwa Perusahaan telah melakukan identifikasi risiko dengan baik, namun harus meningkatkan aspek aktivitas pengendalian agar berjalan dengan optimal.
Mendeteksi Indikasi Manipulasi Laporan Keuangan Menggunakan Model Altman dan Beneish Utie, Maulida Salmi; Harahap, Siti Nurwahyuningsih
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2674

Abstract

The study focuses on the relationship between financial distress and indications of financial statement manipulation by PT AISA. Until 2017, PT AISA was in good financial condition as indicated by the published financial statements and the unqualified opinion obtained from the external auditor. However, in 2018, PT AISA experienced a default which resulted in the suspension of shares from the IDX and default status on the bond rating from PEFINDO. In this case, an investment was made by EY which showed indications of financial statement manipulation by PT AISA. The AISA case was made the subject of research using quantitative methods. The data used came from PT AISA's financial statements since the IPO in 2003 to 2017. The Z-score model (Altman, 1968) and M-score (Beneish, 1999) were used to analyze the financial statement data. The results of the analysis show that the use of both models simultaneously can identify the relationship between financial statement manipulation and financial performance.
Co-Authors Arief Fadhilah Desyandri Desyandri Dina Anggraeni, Dina Mahardika, Surya Aditama Rofifah, Fathia Satyarini, Erning Ditta Dyah Utie, Maulida Salmi