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All Journal Jurnal Riset Akuntansi Aksioma Jurnal Abdimas Independen
Isna, Isnawati
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Economics, Econometrics & Finance

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KECURANGAN LAPORAN KEUANGAN, LAPORAN KEUANGAN, MANIPULASI LABA, MODEL M-SCORE BENEISH isna, isnawati; Effendy, Lukman; Isnaini, Zuhrotul
Jurnal Riset Akuntansi Vol 23 No 2 (2024): Jurnal Riset Akuntansi Aksioma, Desember 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v23i2.428

Abstract

The M-Score strategy (Beneish, 1999) is widely used as a financial forensic tool in detecting financial statement fraud (Buljubasic & Halilbegovic, 2017; Hasan et al., 2017), but this study has not found evidence during a crisis. Therefore this study attempts to fill this gap by conducting research in selected Asian countries such as Malaysia, Indonesia, Thailand, Hong Kong, Singapore, China and Japan. The aim to find empirical evidence about the percentage of financial statements that were manipulated during the Covid-19 crisis (2020 and 2021), the manipulation index and what techniques are often used in manipulating financial reports during the crisis. The results found empirical evidence that there were indications of financial statement manipulation during a crisis (the M-Score result) was very high at 94.8%, but the overall manipulation index (OMI) was even lower at 39% compared to what was found. by Hassan et. al (2017) of 72%. The technique most often used by companies to commit fraudulent financial statements during a crisis is the TATA variable, that maximizing the value of accruals (other than cash). Furthermore, the results are also in line with the results of previous studies which found significant differences between countries in terms of financial statement manipulation.
Efisiensi Operasional dan Akuntansi Hotel melalui Magang Mahasiswa pada Royal Avila Isna, Isnawati; Mas Prapti Wagi Swari, Ni Luh; Baturaja, Susan; Isnaini, Zuhrotul
https://jurnal.fe.unram.ac.id/index.php/abdimas/about/privacy Vol 6 No 2 (2025): Jurnal Abdimas Independen, November 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/independen.v6i2.2249

Abstract

The student internship program serves as a strategic medium for integrating academic learning with practical experience in an industrial setting. The internship was carried out over a four-month period at Royal Avila Boutique Resort, with responsibilities focused on operational efficiency and hotel accounting, particularly in transaction input, inventory management, and audit control. The implementation method was both collaborative and participatory. Activities were conducted using the Visual Hotel Program (VHP) system and applied an adaptive approach through observation, technical training, and direct involvement in daily work processes. Interns were actively involved in entering PR, PO, SR, and IDT documents, AR and AP journal entries, and assisting the income auditor in reviewing daily revenue data. Inventory procedures that previously required more time were completed approximately three hours earlier. The involvement of student interns contributed to time efficiency, a 5–8% reduction in recording errors, and the optimization of finance staff workload. This experience demonstrates that internship programs not only benefit student development, but also provide meaningful contributions in supporting operational tasks within the industry
Co-Authors Baturaja, Susan Isnaini, Zuhrotul Lukman Effendy, Lukman Mas Prapti Wagi Swari, Ni Luh