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All Journal Portal: Jurnal Teknik Sipil Jurnal Informatika dan Rekayasa Elektronik Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Jurnal Akuntansi, Perpajakan dan Auditing
Bagus, Muhammad
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Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Other

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DETERMINANT OF FRAUD PENTAGON IN DETECTING FINANCE OF FINANCIAL STATEMENTS Bagus, Muhammad; Rizal, Noviansyah; Desi Lastianti, Siwidyah
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 4 No. 1 (2020): (January-June)
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (692.44 KB) | DOI: 10.30741/assets.v4i1.563

Abstract

This study aims to determine the Pentagon Determinant Fraud in detecting fraudulent financial statements. Fraudulent financial statements are proxied by the Fraud Score Model. Whereas the pressure factor is proxied by insisting from within, for the opportunity factor proxied by industry conditions, the rationalization factor is proxied by the ratio of total accruals, the competency factor is proxied by the change of directors and arrogance is proxied by the duality of quality positions at the CEO. The population in this study amounted to 100 companies incorporated in the compass index 100 contained in the Indonesia Stock Exchange and for the sample of the study were 35 companies belonging to the compass index 100 contained in the Indonesia Stock Exchange, which was selected using the purposive sampling method for the 2017-2018 period. Data were analyzed using multiple linear regression. Based on the test results, it was concluded that the pentagon fraud component included internal pressure (LEV), industry conditions (INVENTORY), rationalization (TATA) influencing financial statement fraud while competence (DCHANGE) and arrogance (DCD) had no effect on financial fraud statement. This proves that internal pressure (LEV), industry conditions (INVENTORY), and rationalization (TATA) can be used to detect fraud in financial statements.
PENERAPAN HIERARCHIAL TOKEN BUCKET (HTB) DALAM MANAJEMEN BANDWIDTH UNTUK MENINGKATKAN QUALITY OF SERVICE (QOS) PADA SMKN 1 ALAS Bagus, Muhammad; Mulyanto, Yudi; Sofya, Nora Dery; Yuliadi
Jurnal Informatika dan Rekayasa Elektronik Vol. 7 No. 1 (2024): JIRE APRIL 2024
Publisher : LPPM STMIK Lombok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36595/jire.v7i1.1168

Abstract

Jaringan internet menjadi hal yang sangat penting yang sudah menjadi kebutuhan pokok suatu organisasi. SMKN 1 ALAS Kabupaten Sumbawa, memiliki jaringan internet sebesar 100 Mbps yang dimanfaatkan oleh seluruh civitas SMKN1 Alas dalam melaksanakan seluruh aktivitasnya. Saat ini, jaringan internet pada SMKN 1 Alas belum menerapkan pembagian bandwidth sehingga menyebabkan penggunaan bandwidth yang berlebihan. Belum adanya manajemen bandwidth jaringan internet SMKN 1 Alas mengakibatkan pembagian bandwidth tidak merata. Berdasarkan hal tersebut, diperlukan penerapan manajemen bandwidth agar pembagian merata dan internet lebih stabil. HTB merupakan teknik manajemen bandwidth untuk membagi bandwidth secara hierarkis dan memberikan alokasi bandwidth sesuai dengan kebutuhan. Penelitian yang dilakukan peneliti, yakni untuk melakukan menerapkan metode Hierarchial Token Bucket (HTB) dalam manajemen bandwidth untuk meningkatkan Quality of  Service pada jaringan sekolah. Hasil penelitian yang dilihat dari parameter Quality of Service sebelunya, yakni nilai Troughput 20k packet loss 0% delay 53,123ms dan jitter 1,4816. Setelah dilakukan manajemen bandwidth nilai troughput 512k, packet loss 0% delay 10,7674 jitter3,49072.
Pengaruh Insentif Pajak, Pemeriksaan Pajak, dan Kepatuhan Pajak terhadap Penerimaan Pajak Pertambahan Nilai Pada KPP Pratama Kembangan Jakarta Barat 2019-2021 Bagus, Muhammad; Hasanah, Nuramalia; Fauzi, Achmad
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 3 No. 3 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0303.13

Abstract

Penelitian ini bertujuan untuk menganalisis dampak insentif pajak, pemeriksaan pajak, dan kepatuhan pajak terhadap penerimaan pajak pertambahan nilai (PPN) yang dipungut oleh Kantor Pelayanan Pajak (KPP) Pratama Kembangan di Jakarta Barat. Analisis ini mencakup seluruh PKP (Pemilik Usaha Kena Pajak) dari KPP Pratama Kembangan Jakarta Barat untuk tahun 2019 hingga 2021. Penelitian ini menggunakan data time series untuk tahun 2019 dan 2020, dan metode pengambilan sampelnya didasarkan pada sampel saturasi populasi. Untuk penelitian ini, kami menggunakan SPSS versi 26 untuk melakukan analisis regresi linier berganda. Menurut temuan, insentif pajak memiliki dampak negatif dan besar pada penerimaan PPN, audit pajak memiliki dampak yang sama ke arah lain”, dan kepatuhan pajak memiliki dampak positif dan cukup besar pada penerimaan PPN. Berdasarkan temuan tersebut, peneliti ke depan didorong untuk memperpanjang durasi studi mereka, memanfaatkan perhitungan selain faktor insentif pajak, meningkatkan pemeriksaan dan kepatuhan pajak, dan menambahkan lebih banyak variabel untuk menemukan atau menganalisis penerimaan pajak pertambahan nilai.
Analisis Penerapan Manajemen Risiko dalam Pelaksanaan Pembangunan Proyek Konstruksi Gedung High-Rise Building (RSIA) Stella Maris Bagus, Muhammad; Kurniawan, Fredy
Portal: Jurnal Teknik Sipil Vol 17, No 1 (2025): April Edition
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/portal.v17i1.6577

Abstract

In the implementation of construction projects, particularly high-rise building construction, PMBOK provides guidelines for project risk management, covering risk planning, identification, qualitative and quantitative analysis, response planning, response implementation, and risk monitoring. As the scale of a project increases, so does the potential for emerging risks. If these risks are not properly managed, they can impede project progress and cause material losses. The research method used is a survey with the distribution of questionnaires, aiming to identify risk factors and their impacts on stakeholders in the construction of the 10-story RSIA Stella Maris building in Medan. To classify the risks, the Severity Index method was applied based on respondent answers. This study aims to identify risks encountered during the construction phase of the building, analyze the assessment results of identified risks, and map out the responses taken to address these risks. The data analysis results show that there are 27 risk variables, including 4 force majeure risks, 5 design and technology-related risks, 3 contractual risks, 5 material and equipment risks, 3 labor risks, 3 managerial risks, and 9 environmental risks. Referring to the probability and impact values of the 21 identified risk variables, 11 risk categories are avoided (risk avoidance), 8 categories are transferred (risk transfer), and 1 category is reduced (risk reduction). The conclusion of the RSIA Stella Maris high-rise building project implementation shows that the application of risk management in accordance with ISO 31000-2018 has only reached 85%, as the project management and implementation teams have not fully implemented the risk management process.
Co-Authors Achmad Fauzi Desi Lastianti, Siwidyah Fredy Kurniawan Mulyanto, Yudi Noviansyah Rizal Nuramalia Hasanah Sofya, Nora Dery Yuliadi Yuliadi