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FRAUD DIAMOND TERHADAP FINANCIAL STATEMENT FRAUD Al Farizi, Zulham; Tarmizi, Tashadi; Andriana, Susan
Balance : Jurnal Akuntansi dan Bisnis Vol 5, No 1 (2020): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v5i1.2460

Abstract

This study aims to examine the effect of diamond fraud on financial statement fraud: an empirical study in the west kalimantan province, both partially and simultaneously. Fraud can occur in every country with different types and frequencies, because there are still potential risks of corruption in the political system that hasn’t changee. In addition, there are indications of suspicious relation between politicians and business people who explain that bribery and corruption are still present in the indonesian political system. Fraud Diamond’s research results on the financial statement fraud: empirical study in west kalimantan, shows that partially external presure and opportunity affect the financial statement farud, while rationalization and capability doesn’t affect the financial statement fraud. In addition, simultaneously external presure, rationalization, opportunity, and capability affect the  financial statement fraud of 86,4%, while the remaining 13,6% is influence by other variables not examine in this study
The Roles of Transparency and Accountability on The Quality of Public Services at the Social Service Office in Pontianak City Elvina, Dhea Aurellia; Wahyudi, Wahyudi; Wana, Desty; Tarmizi, Tashadi
Eksos Vol 19 No 1 (2023): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v19i1.523

Abstract

This study aims to determine the effect of transparency and accountability on the quality of public services in the Pontianak City Social Service Office. The population in this study is 695 people who issued complaints at the Social Service Office. Eighty-seven people were involved as samples using simple random sampling techniques. The number of samples was taken using Slovin's formula. A set of questionnaires was distributed as a data collection technique. The data analysis uses multiple linear regression analysis. The t-test results show that the variables of transparency and accountability significantly affected the quality of public services. Meanwhile, the results of the F-test show that transparency and accountability have a significant simultaneous influence on the quality of public services. The coefficient of determination value shows a result of 0.486 which means that this research model can explain the public service quality variable of 48.6%, and other variables can explain the remaining 51.4%.
Penguatan Badan Usaha Milik Desa Melalui Inventarisir dan Pemetaan Aset di Desa Sungai Raya, Kubu Raya Arianto, Arianto; Wahyudi, Wahyudi; Zulfikar, Zulfikar; Yuliana, Elsa Sari; Zawitri, Sari; Tarmizi, Tashadi
Kapuas Vol 2 No 2 (2022): Kapuas : Jurnal Publikasi Pengabdian Pada Masyarakat
Publisher : Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/jk.v2i2.519

Abstract

The existence of Village Owned Enterprise (BUMDes) is intended to manage businesses run by communities of a certain villages. The enterprise can be used as a forum for the productive economy of village communities that are tailored to the potential and needs of the village. BUMDes legally is an institutionalized village economy that has a legal entity formed and owned by the Village Government, and is operationally managed independently and professionally with all or most of the capital being separated village assets. Village asset management is a series of activities starting from planning, procurement, utilization, security, maintenance, deletion, transfer, administration, reporting, assessment, coaching, supervision and control of village assets. The purpose of this activity is to improve relations between BUMDes as well as to become a forum for communication between BUMDes managers and administrators. Thus BUMDes are expected to be able to take best practices from other BUMDes’s experiences. The result of this activity is the development of a Website which will be used to help the community know about Sungai Raya Dalam Village Owned Enterprise at a glance to support villagers technologically. This can be as a pilot project for Village Owned Enterprise in Kuburaya Regency.
DAMPAK UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP MANAJEMEN LABA Manik, Triva Maria; Putra, Dios Nugraha; Tarmizi, Tashadi; Rumodhon, Berliansyah
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol 10 No 01 (2025): JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i01.46438

Abstract

The purpose of this study is to understand and examine the relationship between the impact of company size, profitability and leverage on earnings management. This study aims to examine the industry consisting of 95 food and beverage industries listed on the Indonesia Stock Exchange, and 43 industries were selected as samples using purposive sampling technique. The data was collected through the Indonesia Stock Exchange source, and using the official website of each industry. This research method uses a quantitative approach, involving descriptive statistics, classification assumption tests and multiple regression analysis tests using SPSS version 24. From the results of the study, it was found that company size has a significant negative impact on earnings management, profitability, which uses the ROA proxy, has a significant positive impact on earnings management, and leverage, which uses the DER proxy, has no impact on earnings management.