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All Journal Dinamisia: Jurnal Pengabdian Kepada Masyarakat JMM (Jurnal Masyarakat Mandiri) SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Pengabdian Dharma Laksana Journal of Accounting Auditing and Business JAF- Journal of Accounting and Finance Al-Kharaj: Journal of Islamic Economic and Business Jurnal Riset Akuntansi Kontemporer Jurnal Akademi Akuntansi (JAA) BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Indonesia eProceedings of Management Journal of Indonesia Business Research (JIBR)
Elly Suryani
Telkom University
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Pengaruh Audit Operasional dan Pengendalian Internal terhadap Sistem Pengendalian Manajemen Produksi: Survei pada PT Pusri Palembang Tahun 2023 Ayu Deta Putri; Elly Suryani
Journal of Indonesia Business Research (JIBR) Vol. 1 No. 1 (2023): September 2023
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jibr.v1i1.6488

Abstract

Sistem pengendalian manajemen produksi suatu tahapan kegiatan manajemen perusahaan untuk menjaga dan mengarahkan pengendalian produksi terhadap mutu produk dan jasa yang diberikan. Tujuan penelitian terutama untuk mengetahui pengaruh audit operasional dan pengendalian internal atas sistem pengendalian manajemen produksi baik secara simultan maupun parsial. Metode penelitian adalah kuantitatif. Berdasarkan tujuannya adalah deskriptif verifikatif yang bersifat kausalitas. Data yang digunakan merupakan data primer berbentuk kuesioner yang tersebar di PT Pusri Palembang dengan teknik analisis menggunakan analisis statistik deskriptif dan regresi linear berganda dengan bantuan software SPSS versi 25 untuk menguji hipotesis. Populasi pada penelitian tersebar pada karyawan di Kompartemen Satuan Pengawasan Intern dan Kompartemen Operasi Produksi di PT Pusri Palembang yaitu sebanyak 82 orang. Teknik sampel menggunakan probability sampling melalui simple random sampling, yaitu sebanyak 45 orang karyawan pada Kompartemen Satuan Pengawasan Intern dan Kompartemen Operasi Produksi di PT Pusri Palembang sebagai sampel penelitian. Hasil penelitian memberikan hasil audit operasional dan pengendalian internal berpengaruh simultan atas sistem pengendalian manajemen produksi. Audit operasional dan pengendalian internal berpengaruh parsial atas sistem pengendalian manajemen produksi pada PT Pusri Palembang periode 2023. Artinya, audit operasional dan pengendalian internal berdampak baik.
Assessing the performance of dechow F-score and benford's law in detecting financial statement fraud Amanda Putri Zanty; Elly Suryani
Jurnal Akademi Akuntansi Vol. 9 No. 3 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i3.45146

Abstract

Purpose: This study aims to assess the performance of   Dechow F-Score and Benford’s Law methods in detecting indications of financial statement fraud in healthcare sector companies listed on the Indonesia Stock Exchange during 2020–2024. Methodology/Approach: This study uses a descriptive comparative approach. Secondary data were obtained from annual reports and audited financial statements of 34 healthcare companies. The sample was selected using purposive sampling, resulting in 20 companies with 100 observations. Data were analyzed using Microsoft Excel and SPSS 26 through descriptive statistics and McNemar Test. Findings: The Dechow F-Score indicates a relatively normal or low risk of material misstatement based on accrual-related financial indicators, and similarly, Benford's Law with Excess MAD generally shows conformity with the expected first-digit distribution. The McNemar Test reveals a statistically significant difference between the two methods in classifying fraud indications. Furthermore, Benford's Law shows a higher detection rate than the Dechow F-Score. Practical and Theoritical Contribution/Originality:  This study contributes to fraud detection literature by demonstrating that both methods capture different fraud characteristics and can complement each other as early detection tools. Research Limitation: This study is limited to healthcare sector companies and only compares two fraud detection methods.
Co-Authors Achmad Fadlan Mubarak Achmad Manshur Ali Suyanto Amanda Putri Zanty Anak Agung Gede Sugianthara Avicena Puspitasari Ayu Deta Putri Cahyaningsih Cahyaningsih Cicik Suciarti Citra Sukmadilaga Danang Indrajaya Dini Wahjoe Hapsari Dudi Pratomo Farida Titik Kristanti Fauzan Kholish Rabbani Hani Sri Mulyani Hetti Hidayati Husain Kamal Intan Azzahra Kurnia Kurnia Kurnia Kurnia Lina Yulianti M Dandriansyah Majidah Majidah Maya Ariyanti Mochammad Krisnadito Fauzan Muhammad Rafli Ridwan Ni Luh Gede Sri Fajaryani Ni Putu Desinthya Azhari Nurvita Trianasari Pera Yulianingsih Putri, Yasinta Earlyda Rahmat Saleh Riri Safira Syahrir Saesar Ayu Pratiwi Siska P Yudowati Sri Rahayu Srihadi Winarningsih Sunu Puguh Hayu Triono Tio Daresta Tita Rahmawati Vany Octaviany Wenden Tebila Wenden Tebila Yuniati Yuniati