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All Journal SEIKO : Journal of Management & Business Media Akuntansi dan Perpajakan Indonesia (MAPI)
Amelia, Lusi
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Economics, Econometrics & Finance Social Sciences

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endeteksian Fraud: Analisis Komprehensif Melalui Bukti Dengan Analisis Rasio, F-Score, dan M-Score pada PT Waskita Karya (Persero) Tbk Amelia, Lusi; Ardini, Lilis
Media Akuntansi dan Perpajakan Indonesia Vol. 5 No. 2 (2024): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/mapi.v5i2.4416

Abstract

This research conducts a comprehensive analysis of the financial statements of PT Waskita Karya (Persero) Tbk (WSKT) with the primary objective of detecting potential fraud. Financial reporting plays a vital role in providing information about the financial position and performance of a company. However, the risk of fraud in financial statements poses a serious threat that requires special attention from various stakeholders, including shareholders, regulators, and auditors. This study utilizes a triangulation method, investigating the company's financial statements by juxtaposing findings from quantitative analysis and qualitative interpretation. By combining evidence from both approaches, the research aims to provide a more comprehensive view and sufficient evidence regarding the potential for fraud in the financial statements of WSKT. A case study is conducted on WSKT, which previously faced controversy related to alleged manipulation of financial statements. The analysis includes various financial ratios such as profitability, liquidity, activity, and solvency. Additionally, the F-Score and M-Score models are used as tools to detect potential manipulation signs based on financial data over the last ten years. The research findings encompass significant fluctuations in the company's profitability, activity, liquidity, and solvency. The results of the F-Score and M-Score analyses provide indications potentially related to the quality of financial reporting and signs of manipulation. The implications of these findings support the need for in-depth auditing and strategic improvements in financial and operational management to facilitate decision-making and further preventive measures. Limitations of the study involve time constraints and a focus solely on financial statement data. Therefore, the research proposes recommendations for further in-depth studies considering external factors, regulatory changes, and other variables that may influence the potential for fraud in the corporate context.
Efektivitas Marketing Mix Terhadap Penjualan Serta Dampaknya Terhadap Kinerja Perusahaan Amelia, Lusi; Cece, Cece
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.6344

Abstract

Penelitian ini bertujuan untuk mengevaluasi penjualan berperan sebagai variabel intervening dalam mengetahui efektivitas marketing mix terhadap kinerja perusahaan sektor perkebunan, khususnya PT. Jaya Agra Wattie Tbk (JAWA). Sumber data sekunder dalam penelitian ini berasal dari laporan tahunan dan laporan keuangan audited PT. JAWA untuk periode 2013 hingga 2022. Penelitian kuantitatif ini dianalisis dengan menggunakan program SPSS. Temuan analisis data menegaskan adanya korelasi yang bermakna antara strategi marketing mix dengan peningkatan penjualan yang berkontribusi pada efektivitas operasional. Perusahaan yang berhasil mengimplementasikan strategi marketing mix yang lebih optimal cenderung mencapai kinerja yang lebih baik, termasuk peningkatan profitabilitas, pertumbuhan penjualan, dan efisiensi operasional. Variabel penjualan berperan sebagai pengatur dalam hubungan antara marketing mix dan kinerja perusahaan. Faktor-faktor seperti inovasi produk, daya saing industri, dan variabel lingkungan juga memengaruhi kontribusi marketing mix terhadap kinerja perusahaan. Kesimpulan utama penelitian ini adalah penekanan pada pentingnya penerapan marketing mix yang efektif untuk meningkatkan penjualan dan mencapai kinerja optimal. Rekomendasi untuk manajemen perusahaan mencakup penguatan strategi marketing mix dengan fokus tambahan pada keberlanjutan, inovasi produk, dan diferensiasi dari pesaing. Dalam merancang strategi yang holistik, penting untuk mempertimbangkan dampak penjualan terhadap kinerja perusahaan. Kata Kunci: Marketing Mix, Penjualan, Kinerja
Co-Authors Cece Cece Lilis Ardini