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All Journal Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Journal of Management and Business Review Jurnal ULTIMA Accounting QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT EKUITAS (Jurnal Ekonomi dan Keuangan) Asia Pacific Fraud Journal JURNAL MANAJEMEN DAN BISNIS EQUILIBRIUM Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Indonesian Community Journal Journal of Emerging Business Management and Entrepreneurship Studies Jurnal Akuntansi dan Keuangan Indonesia
Sari, Martdian Ratna
PPM School of Management
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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The Influence of Auditor Individual Factors to the Time it Takes in Detecting Fraud Angelique, Valencia; Silalahi, Jesica Hasianna; Saragih, Rio Lambardo; Sari, Martdian Ratna; Maulana, Noveri
Asia Pacific Fraud Journal Vol. 9 No. 2: 2nd Edition (July-December 2024)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v9i2.344

Abstract

ACFE Indonesia 2019 shows that fraud can be found or detected within 12 months. This indicates that there are factors that prevent the fraud from being detected quickly, such as individual auditor factors that play a role in detecting the fraud. The novelty of this research is to focus on individual factors including auditor’s experience, independence, competence and personality type. This research is a quantitative study using surveys, with internal auditors, external auditors and KAP partners as respondents. Results of this study found that factors that greatly influence auditor’s ability to detect fraud are auditor’s experience, independence, competence. Meanwhile, personality has no influence on auditor’s ability to detect fraud. Results of this study can contribute to the association of public accountants in evaluating the criteria for expert auditors who are given permission to conduct investigative audits. It is expected that KAPs (Public Accounting Firms) will offer resources and opportunities to enhance the competence and independence of their auditors.
Work Breakdown Structures Vs. Business Processes: An Investigation of Appropriate Method For Identifying The Number of Risks Sari, Martdian Ratna; Kountur, Ronny; Manuel, Bram; Ahmad, Adura
Jurnal Aplikasi Bisnis dan Manajemen Vol. 11 No. 1 (2024): JABM, Vol. 11 No. 1, Januari 2025
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.11.1.275

Abstract

Background: Risk identification is a critical first step in the risk management process, laying the groundwork for subsequent stages like analysis, assessment, mitigation, and monitoring. Accurate identification is crucial to ensure that identified risks align with the company’s specific contextPurpose: This research aims to investigate how knowledge and understanding of various risk identification techniques influence the number of risk events identified by practitioners.Design/Methodology: An experimental approach was employed, involving 84 business school students. The study measured the dependent variable number of risks identified against independent variables comprising different risk identification approaches, both with and without context knowledge. Data analysis utilized the Chi-square technique of non-parametric statistics, maintaining a 95 percent confidence level.Findings: The findings reveal a significant correlation between the methods of identification approach (with or without knowledge of risk context) and the number of risks identified. Participants using the Business Process (BP) approach, regardless of context knowledge, identified more risks compared to those using the Work Breakdown Structure (WBS) approach or a No approach (NT).Conclusion: The findings highlight the importance of selecting appropriate risk identification methods and underscore the value of context knowledge in enhancing risk identification effectiveness. This research provides actionable insights for practitioners, analysts, and decision-makers actively engaged in risk management.Originality: This study contributes to the field by emphasizing the role of risk identification approaches and contextual knowledge, providing a framework for improving risk management practices. Keywords: risk identification, risk context, experiment approach, and risk knowledge
Pelatihan Literasi Keuangan Usaha: Analisis Trend Penjualan sebagai Upaya Peningkatan Potensi Pendapatan Usaha Sari, Martdian Ratna
I-Com: Indonesian Community Journal Vol 5 No 2 (2025): I-Com: Indonesian Community Journal (Juni 2025)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70609/i-com.v5i2.7174

Abstract

The main problem of the business group is that business actors never record every order that occurs so that business actors are unable to calculate the profit of each sale specifically. The purpose of this business group service and empowerment program is to increase the potential for business income through trend analysis and sales projections. This service and empowerment program begins with analyzing needs and problems through interview and observation methods, then the business group as business actors is given training related to business financial literacy, training to analyze sales trends in the last 3 months, projecting potential income for the next 1 month, and detailed recording of each sales order. The results obtained are an increase in the knowledge and skills of business group members related to business finance, increased sales and orders by implementing profitable and unprofitable customer selection, and more detailed sales recording. Training and assistance in managing business finances are expected to make it easier for business groups to book sales orders every day and to make it easier for business groups to develop profitable business partners. The results of the evaluation of the implementation of the training program can be seen from the increase in income by 45%.
The Influence of Auditor Individual Factors to the Time it Takes in Detecting Fraud Angelique, Valencia; Silalahi, Jesica Hasianna; Saragih, Rio Lambardo; Sari, Martdian Ratna; Maulana, Noveri
Asia Pacific Fraud Journal Vol. 9 No. 2: 2nd Edition (July-December 2024)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v9i2.344

Abstract

ACFE Indonesia 2019 shows that fraud can be found or detected within 12 months. This indicates that there are factors that prevent the fraud from being detected quickly, such as individual auditor factors that play a role in detecting the fraud. The novelty of this research is to focus on individual factors including auditor’s experience, independence, competence and personality type. This research is a quantitative study using surveys, with internal auditors, external auditors and KAP partners as respondents. Results of this study found that factors that greatly influence auditor’s ability to detect fraud are auditor’s experience, independence, competence. Meanwhile, personality has no influence on auditor’s ability to detect fraud. Results of this study can contribute to the association of public accountants in evaluating the criteria for expert auditors who are given permission to conduct investigative audits. It is expected that KAPs (Public Accounting Firms) will offer resources and opportunities to enhance the competence and independence of their auditors.
Factors that Shape an Honest and Ethical Culture Amrullah, Muhamad Tohir; Sari, Martdian Ratna
Asia Pacific Fraud Journal Vol. 10 No. 1: 1st Edition (January-June 2025)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v10i1.373

Abstract

This research aims to identify the factors that shape an honest and ethical culture in the context of fraud prevention. It is important to conduct this research as unethical and dishonest incidents often occur all over the world. The sampling technique was conducted on employees currently working and with work experience in Indonesia, resulting in 200 respondents. Data analysis was performed using Structural Equation Modelling (SEM). The results of this study found that only the tone at the top and effective reward and punishment significantly influenced the formation of an honest and ethical culture. Meanwhile, proper employee recruitment, communication of expectations, and a positive work environment did not significantly impact. This research contributes to stakeholders, especially management considerations, to form an honest and ethical culture within a company.
Emping Singkong: Diversifikasi Produk Olahan Singkong sebagai Upaya untuk Pemberdayaan Kelompok Usaha Hasil Pertanian di Desa Cibodas Sihotang, July Esther Florencia; Sari, Martdian Ratna
I-Com: Indonesian Community Journal Vol 5 No 3 (2025): I-Com: Indonesian Community Journal (September 2025)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70609/i-com.v5i3.7980

Abstract

Program pengabdian masyarakat ini dilaksanakan di Desa Cibodas, Kecamatan Rumpin, Bogor, dengan fokus diversifikasi produk singkong menjadi emping singkong. Diversifikasi produk menjadi salah satu solusi dikarenakan penjualan tepung mocaf sebelumnya kurang sesuai dengan pasar lokal, sementara emping lebih populer, ekonomis, dan berpotensi diterima masyarakat desa. Program pengabdian masyarakat ini bertujuan untuk menghasilkan produk emping singkong siap jual melalui pelatihan produksi dan pendampingan, serta meningkatkan pendapatan pelaku usaha. Metode pelaksanaan mencakup survei lapangan, observasi, pendampingan intensif selama 14 hari, serta evaluasi melalui pre-test dan post-test. Hasil kegiatan menunjukkan peningkatan keterampilan produksi dan pengelolaan keuangan. Pengetahuan peserta meningkat 21% dari pre-test ke post-test. Dari sisi penjualan, target awal 10 pack meningkat menjadi 54 pack ukuran 125 gram dan 6 pack ukuran 250 gram dengan keuntungan bersih Rp193.050. Program ini terbukti menambah nilai komoditas singkong, membuka peluang usaha baru, dan memperkuat kemandirian ekonomi masyarakat.
Pelatihan dan Pendampingan Literasi Keuangan: Menuju Pengelolaan Keuangan UMKM Azeka Printing yang Sistematis Sirait, Dewi Khoirunnisa; Sari, Martdian Ratna
I-Com: Indonesian Community Journal Vol 5 No 3 (2025): I-Com: Indonesian Community Journal (September 2025)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70609/i-com.v5i3.7984

Abstract

Program pengabdian masyarakat ini dilaksanakan di Azeka Printing, sebuah usaha mikro di Desa Cibodas, Kecamatan Rumpin, Kabupaten Bogor, yang menjadi permasalahan utama berupa minimnya literasi keuangan dan tidak adanya pencatatan usaha yang sistematis. Sehingga, kegiatan pengabdian ini bertujuan untuk meningkatkan pengetahuan pelaku usaha dalam mengelola keuangan usaha, agar didapatkan kinerja keuangan usaha yang optimal. Kegiatan dilakukan melalui survei awal, pelatihan, pendampingan, serta evaluasi yang berfokus pada pemisahan keuangan pribadi dan bisnis, pencatatan transaksi, perhitungan Harga Pokok Produksi (HPP), serta analisis sederhana laba-rugi. Hasil kegiatan menunjukkan adanya peningkatan signifikan dalam pemahaman pelaku usaha, dengan kenaikan skor post-test sebesar 38% dibandingkan pre-test. Selain itu, pelaku usaha mulai menerapkan pencatatan keuangan secara real-time, melakukan evaluasi target penjualan, serta menetapkan harga berdasarkan perhitungan data faktual. Temuan ini menegaskan pentingnya literasi keuangan dalam mendukung keberlanjutan usaha mikro serta kontribusinya terhadap peningkatan kesejahteraan keluarga dan ekonomi lokal.
KEPATUHAN PAJAK PROGRAM INSENTIF TAX AMNESTY: SEBUAH PENDEKATAN MIXED METHODS DAN BUKTI EMPIRIS PADA WAJIB PAJAK (WP) Sari, Martdian Ratna
Ultimaccounting Jurnal Ilmu Akuntansi Vol 11 No 1 (2019): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v11i1.1050

Abstract

Various incentive programs in terms of potential have been completed, such as sunset policy program, e-spt program, e-filling, e-billing, Tax Payer Year (TPWP) and others. Ironically, the various programs have not been effectively able to increase acceptance and. Tax-Amnesty 2016, this study is intended to explore the tax amnesty phenomenon pursued by the Directorate General of Taxation in increasing the amount of state revenue and increasing compliance from the taxpayers. In fact, data on the realization of the receipt of pardons until October 2016 showed significant results and proved the WP OP enthusiastic enough to redeem the debt and reveal all income and possessions. Jackson and Miliron (1986) describe economic factors such as law / law / law. The criticism of this study on Jackson and Miliron, (1986) aimed at the concept of tax reporting complexity did not apply as a determinant of the success of Tax-Amnesty. Using a mixed method that focuses on a qualitative approach at the beginning of the research phase, this study uses the technique of the Most Significant Change (MSC) method to obtain the changes that form the basis of the preparation of thought and the making of indicators. Data analysis techniques using factor analysis are useful for feasibility purposes of each measurement indicator.
KEPUTUSAN INVESTASI MILENIAL PERSPEKTIF PENGETAHUAN KEUANGAN, PERILAKU KEUANGAN DAN SIKAP KEUANGAN Sari, Martdian Ratna
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 2 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i2.1757

Abstract

Abstract - This study aims to examine the factors that influence millennial investment decisions. This study predicts that financial knowledge, financial behavior and financial attitudes of the millennial generation who tend to be independent are the considerations for millennial investment decisions. Previous studies that examined investment decision factors only focused on quantitative financial factors without paying attention to financial factors in terms of knowledge and attitude maturity in managing finances. Data from PT Kustodian Sentra Efek, the current number of millennial Indonesian investors is 51.36% in the age range of 21-40 years. Therefore, this study will examine how Financial Knowledge, Financial Behavior, and Financial Attitudes influence investment decision making for the millennial generation. 123 respondent questionnaires have been collected throughout Java by using purposive random sampling. This study finds that these three variables have a positive effect on investment decision making for the millennial generation on the island of Java. Keywords: Financial Attitude; Financial Behavior; Financial Knowledge; Investment Decision; Millennial Generation
ENVIRONMENTAL AND NON ENVIRONMENTAL ASPECTS INFLUENCE ON CARBON EMISSION DISCLOSURE IN COMPANIES LISTED ON IDX CARBON Prameswari, Dolly Adolina; Sari, Martdian Ratna
Jurnal MBE Manajemen Bisnis, Equilibrium Vol 11 No 2 (2025): Jurnal Manajemen dan Bisnis Equilibrium
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Ngurah Rai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47329/jurnal_mbe.v11i2.1500

Abstract

This study aims to analyze the relationship between environmental aspects (environmental performance and sustainability committee) and non-environmental aspects (company age, profitability, and media exposure) with carbon emission disclosure in companies listed on the Indonesian Carbon Exchange (IDXCarbon). This research is a quantitative study and the data used in this study are secondary data from financial reports, annual reports, and sustainability reports over five years (2018-2022) listed on the Indonesian Carbon Exchange (IDXCarbon). The results of this study indicate that both environmental and non-environmental aspects have an influence on the spread of carbon emissions, with the greatest impact coming from the existence of a committee that is willing in the company and the existence of media exposure that encourages companies to carry out dissemination to have an impact on the company's reputation. The practical implications of the results of this study are that it is important for companies that have not yet made disclosures to disclose carbon emissions in their company performance information immediately. In addition, in disclosing carbon emissions, it is necessary to consider forming a sustainability committee within the company so that the company's strategy related to environmental issues can have a positive impact on the company. Research related to the closure of carbon emissions is still interesting to do, especially focusing on environmental aspects and non-environmental aspects that will affect the closure, moreover, this study will use companies listed on the Indonesian carbon exchange to be able to provide a comprehensive picture of companies that have made disclosures. This research is expected to provide practical contributions related to environmental and non-environmental aspects that can be considered and become a major concern for companies that have not disclosed carbon emissions.
Co-Authors Ahmad, Adura Amrullah, Muhamad Tohir Angelique, Valencia Ardian, Alvin de Haan, Joshua Adry Philander Dina Nilam Rosalika Dwiyanti, Kadek Trisna Dwiyanti, Kadek Trisna Manuel, Bram Maulana, Noveri Meliyanti, Meliyanti Mustika Asabi Natalia Wijaya, Paulina Millennia Nurul Fauziah Nurul Fauziah Pinasthika, Benediktus Tandya Prameswari, Dolly Adolina Pratama, Dominico Berta Kevin Ronny Kountur, Ronny Rosalika, Dina Nilam Saragih, Rio Lambardo Sihotang, July Esther Florencia Silalahi, Jesica Hasianna Sirait, Dewi Khoirunnisa Zuhri, Alhamdi