Garuda - Garba Rujukan Digital

Early Detection of Financial Reporting Fraud in State-Owned Banks: The Role of Good Corporate Governance Mechanisms with the F-Score Model Wenden Tebila; Elly Suryani
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i2.7523

This study aims to determine the effect of Good Corporate Governance (GCG) mechanisms on indications of financial statement manipulation in the banking sector of State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) for the 2017–2023 period. GCG is measured by three indicators, namely external audit, audit committee effectiveness, and independent board of commissioners using the F-Score method. The sampling technique used in this study is purposive sampling with a sample of 4 SOE banks or 28 data on SOE companies listed on the Indonesia Stock Exchange in 2017–2023. The data used are secondary data obtained from the company's annual report and the official BEI website. This research method uses a quantitative method and the analysis uses logistic regression analysis using IBM SPSS 26. The results of the study indicate that GCG, namely, external audit, audit committee effectiveness, and independent board of commissioners have a simultaneous effect on indications of financial statement manipulation of SOE banks with the help of control variables, namely company size and leverage. In addition, external audit, audit committee effectiveness, and independent board of commissioners partially do not affect indications of financial statement manipulation of SOE banks. These findings indicate that the implementation of effective corporate governance collectively has an important role in reducing the potential for financial reporting manipulation in the state-owned banking sector.

Analysis Influence Characteristics CEO to Manipulation Financial Reports on Private Banks in Indonesia Fauzan Kholish Rabbani; Elly Suryani
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 3 (2025): : All articles in this issue include authors from 3 countries of origin (Indone
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i3.7522

This study aims to determine the influence of Chief Executive Officer (CEO) characteristics on indications of financial statement manipulation in the private banking sector listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. CEO characteristics are measured by three indicators, namely age, gender, and education level, using the F-Score method. The sampling technique used in this study was purposive sampling with a sample of 15 private banks or 75 data on private banking companies listed on the Indonesia Stock Exchange for the 2019–2023 period. The data used are secondary data obtained from the company's annual report and the official IDX website. This research method uses a quantitative method and its analysis uses logistic regression analysis with the help of IBM SPSS 26. The results of the study indicate that CEO characteristics simultaneously significantly influence indications of financial statement manipulation in private banking, supported by control variables such as company size and leverage. However, partially, CEO age, gender, and education level do not significantly influence indications of financial statement manipulation. These findings suggest that CEO characteristics collectively play a role in preventing or encouraging financial statement manipulation in the private banking sector.

Determinan Faktor-Faktor Capability sebagai Perspektif Fraud Diamond terhadap Kecurangan Laporan Keuangan Putri, Yasinta Earlyda; Elly Suryani
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1880

Financial statement fraud is defined as deliberately not following the accepted accounting principles when reporting financial information, which leads to significant omissions or distortions of the facts. The purpose of this study is to determine the effect of capability in detecting fraudulent financial statements. Fraudulent financial statements can occur when a company intentionally violates accounting principles or ignores applicable financial reporting standards. Fraud diamond is one of fraud risk factor, one of which is capability. Many frauds, especially some of the multibillion-dollar ones, would not have occurred without the right person with the right capabilities in place. In this study, capabilities as measured by CEO prestige power, CEO education, CEO experience, CEO horizon, CEO founder, CEO expert power, CEO age similarity, and CEO number executive. The type of data used in this study is secondary data in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. Sampling method by purposive sampling, obtained as many as 114 companies as samples. The data analysis method used logistics regression. The results of this study show that CEO age similarity and CEO number executive has a positive impact on fraudulent financial statements, meanwhile the other variables have no impact of fraudulent financial statements.

Early Detection of Financial Reporting Fraud in State-Owned Banks: The Role of Good Corporate Governance Mechanisms with the F-Score Model Wenden Tebila; Elly Suryani
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.7608

This study aims to determine the effect of Good Corporate Governance (GCG) mechanisms on indications of financial statement manipulation in the banking sector of State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) for the 2017–2023 period. GCG is measured by three indicators, namely external audit, audit committee effectiveness, and independent board of commissioners using the F-Score method. The sampling technique used in this study is purposive sampling with a sample of 4 SOE banks or 28 data on SOE companies listed on the Indonesia Stock Exchange in 2017–2023. The data used are secondary data obtained from the company's annual report and the official BEI website. This research method uses a quantitative method and the analysis uses logistic regression analysis using IBM SPSS 26. The results of the study indicate that GCG, namely, external audit, audit committee effectiveness, and independent board of commissioners have a simultaneous effect on indications of financial statement manipulation of SOE banks with the help of control variables, namely company size and leverage. In addition, external audit, audit committee effectiveness, and independent board of commissioners partially do not affect indications of financial statement manipulation of SOE banks. These findings indicate that the implementation of effective corporate governance collectively has an important role in reducing the potential for financial reporting manipulation in the state-owned banking sector.

PELATIHAN SERVICE EXCELLENCE DAN TATA GRAHA HOMESTAY MENUJU PENGELOLAAN HOMESTAY BERKELANJUTAN Cahyaningsih Cahyaningsih; Vany Octaviany; Majidah Majidah; Elly Suryani; Hetti Hidayati
JMM (Jurnal Masyarakat Mandiri) Vol 7, No 6 (2023): Desember
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v7i6.19518

Abstrak: Service excellence dan pengelolaan tata graha memiliki peran yang penting dalam bisnis akomodasi seperti homestay karena memiliki dampak besar pada pengalaman tamu, dan keberlanjutan homestay maupun desa wisata untuk jangka panjang. Pelatihan service excellence dan tata graha ini bertujuan untuk meningkatkan pengetahuan dan keterampilan pengelola homestay Dusun Kamojang, Desa Wisata Laksana, Kabupaten Bandung, Jawa Barat. Metode yang digunakan adalah dengan pelatihan dan praktik yang diikuti para pengelola homestay sebanyak 25 peserta. Evaluasi dilakukan dengan memberikan observasi pre-test dan post-test. Hasil tes menunjukkan bahwa 96% peserta mengalami peningkatan pengetahuan dan keterampilan pada materi service excellence dan tata graha homestay sehingga kegiatan pengabdian masyarakat ini dapat dikategorisasikan berhasil.Abstract: Service excellence and housekeeping management are essential in homestay accommodation businesses because they significantly affect the guest experience and the long-term sustainability of homestays and tourist villages. This service excellence and housekeeping training aims to increase the knowledge and skills of homestay managers in Kamojang Hamlet, Laksana Tourism Village, Bandung Regency, West Java. The method used was training and practice, which 25 homestay managers attended. Evaluation is carried out by providing pre-test and post-test observations. The test results showed that 96% of participants experienced increased knowledge and skills in service excellence and homestay housekeeping material, so this community service activity could be categorized as successful.

Title

Found 15 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 15 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 15 Documents
Search