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Journal : Jurnal Ilmiah Akuntansi Pancasila (JIAP)

MENDETEKSI INDIKASI FINANCIAL STATEMENT FRAUD DENGAN METODE F-SCORE MENGGUNAKAN MODEL FRAUD TRIANGLE Chasbiandani, Tryas; Azzahra, Fatima; Fujianti, Lailah
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 4 No. 1 (2024): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v4i1.6408

Abstract

This research was conducted to analyze the influence of fraud triangle in detecting the effect of fraud triangle in detecting financial statement fraud. The variables in the fraud triangle used are financial stability (ACHANGE), external pressure (LEV) and financial target (ROA) using the F-Score method. The population of this study is manufacturing companies with consumer goods subsectors listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The sample technique used was purposive sampling and obtained 32 companies. This study used panel data regression analysis method and was processed using Eviews 13. The results of this study reveal that external pressure and financial targets have a significant positive effect on financial statement fraud. While financial stability does not affect financial statement fraud
EVALUASI PENGELOLAAN ANGGARAN PADA PUSAT PELATIHAN PROFESI PARIWISATA DAN EKONOMI KREATIF DKI JAKARTA Annisa Nur Abdillah; Fujianti, Lailah; Damayanti, Ameilia
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 4 No. 1 (2024): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v4i1.6420

Abstract

The state budget is the official financial plan of the government. The goal is to regulate income and allocation of funds within a certain period of time. Budget management involves planning, allocating, supervising, and evaluating funds. It aims to increase efficiency and effectiveness, as well as achieve project or organizational goals. The purpose of this study is to evaluate budget management at the Tourism and Creative Economy Training Center, fiscal year 2019-2023. The research methods used in this study are descriptive qualitative with data collection techniques derived from literature studies, interviews and observations. The results of the study show that the budgeting procedure carried out by the Tourism and Creative Economy Professional Training Center has run well and also follows the regulations issued by the government, it also shows the financial performance of the Tourism and Creative Economy Professional Training Center in terms of its efficiency ratio can be said to be efficient with an average percentage of 77.69%.Keyword: Budget Management, Efficiency, Tourism Profession Training Center and Creative Economy