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PENGARUH FRAUD PENTAGON PADA KECURANGAN LAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR Cahyanita, Bintang Nadya; Palupi, Agustin
E-Jurnal Akuntansi TSM Vol. 4 No. 2 (2024): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v4i2.2600

This research aims to investigate the impact of the Pentagon fraud case on fraudulent practices in manufacturing company financial reports. The Pentagon fraud case is one of the cases involving manipulation of financial reports. This research uses a sample of companies in the consumer cyclicals and consumer non-cyclicals sectors which are successively listed on the Indonesia Stock Exchange (BEI) in 2020-2022. This research sample used a purposive sampling method with a research sample of 176 companies. The research method for measuring the existence of manufacturing company financial reports uses the F-Score model. The results of this research show that financial targets and the nature of the industry have an influence on the condition of financial statements. Meanwhile, external pressure, financial stability, change of auditor, proportion of independent board of commissioners, and number of CEO photos have no influence on the condition of the financial statements.

Scale-Up Brand: Upaya Alternatif Keberlanjutan Bisnis UMKM Palupi, Agustin; Putu Virra Indah Perdanawati, Luh; Agustiningsih, Maulina; Bintara, Rista; Dillak, Vaya Juliana; Pinondang, Victor; Zakarsi, Wahyudin; Srihadi, Srihadi; Sukmadilaga, Citra
SULUH: Jurnal Abdimas Vol 4 No 2 (2023): SULUH: Jurnal Abdimas Februari
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v4i2.4365

UMKM Kirtania Wayang Kamasan merupakan usaha mikro yang bergerak di bidang kerajinan seni lukis khas Wayang Kamasan. Saat awal didirikan, sistem produksi berupa pembuatan dengan pesanan order terlebih dahulu namun secara perlahan saat ini telah mulai menyiapkan stok produk di Homestore. Dampak pandemi COVID-19 menyebabkan permintaan produk juga tersebut mengalami penurunan drastis. Pengabdian kepada masyarakat ini bertujuan untuk memberikan solusi atas permasalahan pada aspek manajemen usaha terkait proses produksi, penguatan branding dan juga peningkatan target pasar melalui direct selling maupun digital marketing. Tahapan pertama pada saat identifikasi masalah terlihat bahwa masalah internal utama yang dihadapi adalah aspek bisnis terkait kurangnya SDM pelukis yang menyebabkan ketidakpastian proses produksi, branding serta pangsa pasar produk. Untuk itu, tahap kedua adalah tim pelaksanakan kegiatan melakukan kunjungan dan mengedukasi proses produksi hingga keselamatan kerja. Tim pelaksana juga membuat profil usaha pada website guna mencari peluang penjualan secara digital marketing. Peningkatan penjualan secara langsung juga dilakukan melalui bazar maupun pameran. Pendampingan pakar dilakukan melalui webinar sebanyak dua kali dengan tema strategi bisnis dan branding. Sebagai upaya evaluasi kegiatan, maka tim pengabdian masyarakat secara langsung melakukan komunikasi dan evaluasi dengan pemilik UMKM. Kegiatan pendampingan menghasilkan indentifikasi proses dan target produksi serta penguatan brand dalam meningkatkan pemasaran.

Covid-19 pandemic and its effect on capital market development: A literature review Palupi, Agustin
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 9 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to see how the COVID-19 pandemic can affect the development of the capital market. This is done by reviewing articles through the literature review method. There are as many as 15 articles that will be studied in this study. This research concludes that investor confidence can remain stable or increase despite the COVID-19 pandemic because of good government policies. Although this policy can help the capital market, the capital market will remain uncertain without medical solutions such as vaccines or drugs sold cheaply. Therefore, it is necessary to have good management from the top in dealing with various shocks in the stock market, which can indicate the quality of corporate governance.

The Effect of Transfer Pricing and Other Factors on Tax Aggressiveness Taji, Putri Cahyaningtyas Sekar; Palupi, Agustin
Journal of Islamic Contemporary Accounting and Business Vol. 2 No. 2 (2024): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v2i2.354

This research was conducted with the aim of obtaining empirical evidence regarding the effect of transfer pricing, capital intensity, inventory intensity, profitability, leverage, liquidity, and firm size on tax aggressiveness. This type of research is quantitative research using secondary data sources obtained from the company's financial statements. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period. In this study, the sampling technique used was the purposive sampling method with 6 predetermined research criteria so that a total sample of 47 companies or 141 research data was obtained. The data analysis technique in this study used multiple regression analysis to test the hypothesis using the SPSS 25 application. The results of the analysis of this study indicate that the variable profitability has a significant negative effect on tax aggressiveness and firm size has a significant positive effect on tax aggressiveness. Meanwhile, transfer pricing, capital intensity, inventory intensity, leverage and liquidity have no effect on tax aggressiveness.

The Effect of Corporate Governance and Income Tax on Income Smoothing Palupi, Agustin
EQUITY Vol 23 No 1 (2020): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v23i1.1307

The purpose of this research is to obtain empirical evidence about the factors that influence income smoothing. This research used non-financial companies listed on the Indonesia Stock Exchange from 2015-2017. There are 50 companies that meet the criteria using purposive sampling method. The research model used was regression binary logistic . The results of the research show that leverage, firm value, profitability firm size, income tax, and dividend payout ratio have an influence on income smoothing. However, managerial ownership and quality audit have no influence on income smoothing. Implication of the research indicate that investors assess income smooting by income tax and accounting numbers in their annual reports for their investment decision.

Edukasi Pemaparan Pencegahan, Deteksi Dan Investigasi Atas Tindak Kecurangan Sutrisno, Paulina; Palupi, Agustin; Indrastuti , Dewi Kurnia
Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Vol. 5 No. 5 (2025): September 2025 - Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59395/te1a5p24

Pengabdian masyarakat dengan tema the prevention, detection, investigation of fraud yang dtujukan ke kalangan umum seperti para pelaku industri, karyawan perusahaan, mahasiswa maupun masyarakat umum ini merupakan hasil kerjasama antara Kantor Jasa Akuntan Surya Dinamika Global Makmur (KJA SDGM) dan Pusat Penelitian dan Pengabdian Masyarakat Trisakti School of Management (P3M TSM). Kegiatan pengabdian masyarakat ini bertujuan untuk memperkenalkan secara ringkas mengenai bagaimana mencegah, mendeteksi dan melakukan investigasi atas terjadinya fraud yang marak terjadi pada beberapa waktu belakangan ini. Pemaparan dilakukan oleh dosen akuntansi Trisaksi School of Management yaitu Ibu Agustin Palupi dan Ibu Dewi Kurnia Indrastuti yang memiliki pengalaman sebagai praktisi maupun akademisi. Kegiatan pengabdian masyarakat ini dilakukan secara daring dengan jumlah peserta sebanyak 411. Kegiatan pengabdian masyarakat tersebut diselenggarakan pada hari Kamis, 31 Oktober 2024 selama 3 jam dari pukul 09.00-12.00 WIB. Antusias peserta terlihat dari banyaknya pertanyaan yang dilontarkan baik melalui chat maupun Tanya jawab secara langsung. Kedepannya Kantor Jasa Akuntan Surya Dinamika Global Makmur (KJA SDGM) dan Pusat Penelitian dan Pengabdian Masyarakat Trisakti School of Management (P3M TSM) menyepakati untuk mengadakan webinar series lanjutan yang diadakan setiap 3 bulan sekali.

The Effect of Corporate Governance and Income Tax on Income Smoothing Palupi, Agustin
EQUITY Vol 23 No 1 (2020): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v23i1.1307

The purpose of this research is to obtain empirical evidence about the factors that influence income smoothing. This research used non-financial companies listed on the Indonesia Stock Exchange from 2015-2017. There are 50 companies that meet the criteria using purposive sampling method. The research model used was regression binary logistic . The results of the research show that leverage, firm value, profitability firm size, income tax, and dividend payout ratio have an influence on income smoothing. However, managerial ownership and quality audit have no influence on income smoothing. Implication of the research indicate that investors assess income smooting by income tax and accounting numbers in their annual reports for their investment decision.

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