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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 Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Indonesia Sosial Teknologi International Research Journal of Business Studies
Harahap, Siti Nurwahyuningsih
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice 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.
ANALISIS PENGENDALIAN INTERNAL PADA SIKLUS PRODUKSI: STUDI KASUS PADA PERUSAHAAN BIDANG FABRIKASI DAN ALAT TRANSPORTASI Vivian, Vivian; Harahap, Siti Nurwahyuningsih
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3689

Abstract

Penelitian ini bertujuan untuk menganalisis dan memberikan rekomendasi mengenai pengendalian internal dalam siklus produksi di PT ABC. PT ABC merupakan perusahaan privat yang bergerak di bidang fabrikasi dan alat transportasi berupa dump trucks, trailers, dan tank trucks. Tujuan PT ABC adalah memproduksi produk dengan kualitas terbaik dan mengirimkan produk tepat waktu. Berdasarkan tujuan perusahaan, siklus produksi merupakan aktivitas utama dalam operasional bisnis dan PT ABC perlu memiliki pengendalian internal yang baik untuk mencegah dan memitigasi risiko yang timbul selama siklus produksi. PT ABC menghadapi beberapa permasalahan dalam siklus produksi seperti (1) perbedaan stok fisik barang dengan kartu stok pada saat perhitungan stok fisik di proses gudang dan (2) kelalaian dalam merancang master schedule baik dari segi jumlah bahan/waktu pengerjaan dalam proses PPC. Permasalahan tersebut membuat PT ABC mempertimbangkan untuk mengidentifikasi akar permasalahan dan menemukan pengendalian internal yang sesuai untuk memitigasi risiko. Penelitian ini menggunakan metode studi kasus dengan pendekatan kualitatif yang mengacu pada Internal Control Integrated Framework (COSO, 2013). Metode pengumpulan data meliputi wawancara dan analisis dokumen PT ABC. Hasil penelitian menunjukkan bahwa PT ABC masih memiliki kelemahan dalam pengendalian internal siklus produksi terkait penilaian risiko dan aktivitas pengendalian. Penelitian ini diharapkan dapat memberikan informasi yang akurat mengenai kondisi pengendalian internal siklus produksi pada PT ABC dan memberikan rekomendasi untuk memitigasi kelemahan pengendalian internal siklus produksi perusahaan.
Implementasi Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) pada Penyusunan Laporan Keuangan Satuan Kerja Pemerintah Gultom, Corry Margaretha Jayanti; Harahap, Siti Nurwahyuningsih
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1846

Abstract

Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) is set to be fully utilized by all ministries or agencies in 2022. A study has been conducted to evaluate the first year of SAKTI's implementation in completing agency-level financial reports. The research focused on a work unit within the Ministry of Education, Culture, Research and Technology. Qualitative research methods, including interviews, observations, and document reviews, were used to collect data. The study found that SAKTI has been effective in supporting government accounting and streamlining the process of preparing financial statements. This effectiveness was evaluated using the Human-Organization-Technology Fit (HOT-Fit Model), which assesses the human, organizational, and technological aspects of information system implementation. The study highlights the contribution of human and organizational factors in enhancing the effectiveness of SAKTI in preparing agency-level financial reports. To further improve SAKTI's effectiveness, the study suggests increasing hosting bandwidth, providing intensive training and education, and granting access to raw data.
Analisis Pengendalian Internal atas Siklus Pelaporan pada Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) Putri, Nita Winatasari; Harahap, Siti Nurwahyuningsih
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2119

Abstract

This research was conducted to analyze the implementation of internal control over the financial reporting cycle at the Ministry of Foreign Affairs, especially in the year of 2022 after all the ministries are obliged to implement the Agency Level Financial Application System referred as SAKTI. This research used a case study methodology with a qualitative descriptive data analysis on a single unit analysis by using the Committee of Sponsoring Organization of the Treadway Commission Internal Control-Integrated Framework (COSO) theoretical framework adjusted to PMK.17/PMK.09/2019. The data collection in this research was obtained through interviews, documentations and observations techniques which were processed and analyzed using the content analysis method using the Nvivo12 Pro application tool. The results show that the effectiveness of internal control plays an important role in the organization to present an accurate and accountable financial reports. The manual procedures in data recapitulation and journal record in SAKTI had an impact on the occurrence of human errors which causing the need of corrections to be made in the following periods. Based on the results, it is concluded that internal control over financial reporting cycle at the Ministry of Foreign Affairs has been implemented but it is still not effective, so it needs some improvements such as the need to digitize manual procedures in data recapitulation and journal interconnection in SAKTI and also optimize monitoring activities for accurate and accountable financial reports in the future.
Machine Learning Analysis in Predicting Bankruptcy in Companies (Case Study of Manufacturing Companies Listed on the Stock Exchange) Pratiwi, Citra Yustika; Harahap, Siti Nurwahyuningsih
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 8 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i8.1278

Abstract

This study aims to analyze bankruptcy prediction for manufacturing companies using machine learning. Financial data from manufacturing companies listed on the Indonesia Stock Exchange for the period from 2013 to 2023 are used in this study. The analytical methods employed include Long Short-Term Memory (LSTM), Support Vector Machine (SVM), Random Forest, and Extreme Gradient Boosting (XGBoost). The results of this study are expected to provide benefits to various stakeholders: manufacturing companies in identifying early signs of bankruptcy, creditors in evaluating the feasibility of extending credit, investors in making investment decisions, academics in advancing research in bankruptcy prediction, and market regulators (OJK) in enhancing the efficiency of supervision over manufacturing companies. The results indicate that SVM is effective in predicting historical data with consistent performance, while LSTM excels in handling variations and patterns in new data.
Co-Authors Arief Fadhilah Desyandri Desyandri Dina Anggraeni, Dina Gultom, Corry Margaretha Jayanti Mahardika, Surya Aditama Pratiwi, Citra Yustika Putri, Nita Winatasari Rofifah, Fathia Satyarini, Erning Ditta Dyah Utie, Maulida Salmi Vivian Vivian