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All Journal Jurnal Akuntansi Muhammadiyah JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Aplikasi Akuntansi Akbis: Media Riset Akuntansi dan Bisnis Al-Mal:Jurnal Akuntansi dan Keuangan Islam Innovative: Journal Of Social Science Research TOFEDU: The Future of Education Journal JAKBS
VONNA, SARI MAULIDA
Unknown Affiliation
Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah (SAK EMKM) Pada Laporan Keuangan UMKM Vonna, Sari Maulida; Zuhendri, Fitri; Rahmazaniati, Linda; Maulina, Rina; Rahmadani, Ika; Husen, Tamitha Intassar
Innovative: Journal Of Social Science Research Vol. 3 No. 6 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i6.12040

Abstract

Penelitian ini bertujuan untuk mengkaji penerapan standar akuntansi keuangan untuk entitas mikro kecil dan menengah (SAK EMKM) dalam laporan keuangan bagi usaha minyak pala di Aceh Selatan. Menggunakan metodologi kualitatif, penelitian ini menggabungkan teknik seperti wawancara, pengamatan, dan analisis dokumen. Temuan penyelidikan ini menunjukkan bahwa UMKM minyak pala belum sepenuhnya mematuhi prinsip-prinsip akuntansi dan SAK EMKM dalam pelaporan keuangannya. Pelaporan keuangan yang dilakukan masih sederhana dan menggabungkan keuangan perusahaan dengan keuangan pribadi. Hal ini mengakibatkan laporan keuangan yang disusun tidak akurat dan sulit dipahami.
PENDETEKSIAN FINANCIAL STATEMENT FRAUD MENGGUNAKAN FRAUD HEXAGON PADA PERUSAHAAN YANG TERINDEKS IDXBUMN20 Maulida, Maulida; Rahmazaniati, Linda; Vonna, Sari Maulida; Mahdani, Said; Fatmayanti, Fatmayanti
Jurnal Aplikasi Akuntansi Vol 9 No 1 (2024): Jurnal Aplikasi Akuntansi, Oktober 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v9i1.432

Abstract

This research has a problem with financial statement fraud with the smallest percentage of cases but has the greatest impact on state losses among other frauds. This study aims to detect financial statement fraud using fraud hexagon in IDXBUMN20 indexed companies. There are six dimensions in the fraud hexagon consisting of stimulus, ability (Capability), conspiracy (Collusion), opportunity (Opportunity), rationalisation, and (arrogance). This study measures financial statement fraud using the Beneish M-Score. The population of this study were 20 BUMN companies indexed on IDXBUMN20. To select the sample, purposive sampling method was used for 15 state-owned companies for 3 years of observation with 45 observations. Logistic regression model as an analysis technique. Data processing with SPSS 26 which obtained results showing that financial stability proxy stimulus, auditor turnover proxy opportunity and ineffective supervision proxy rationalization affect financial statement fraud. While the change of directors proxy capability, the number of independent commissioners who hold concurrent positions proxy collusion, and the number of CEO photos in the annual report proxy arrogance have no effect on financial statement fraud.
Co-Authors Abrar Amri Aisyah Tel, Siti Anista, Yesi Ardilla, Feni DEWI SARTIKA Fadqianissa, Fadqianissa Fatmayanti, Fatmayanti Harahap, Septiana Dian Hatami hastuti , Cut Sri Firman Hastuti, Cut Sri Firman Husen, Tamitha Intassar mahdani, said Maulida, Maulida Maulina, Rina Mulyana, Sherina Nauli, Cut Putri Nazri, Cut Kamelia Rahmadani , Ika Rahmadani, Ika RAHMAZANIATI, LINDA Rimal Mahdani Risnafitri, Hafizhah Uswatun Hasanah Winda Putri Diah Restya, Winda Putri Yanti , Fatma Zuhendri, Fitri