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All Journal Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Riset Akuntansi International Journal of Economic Research and Financial Accounting
Stevanus Gatot Supriyadi
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Economics, Econometrics & Finance Education Social Sciences

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ANALYSIS OF MINING, AGRICULTURE AND SERVICES SECTORS AS LEADING ECONOMIC SECTORS IN BANYUWANGI DISTRICT Ali Asyhar; Stevanus Gatot Supriyadi
International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i4.166

Abstract

This research aims to analyze various leading sectors in Banyuwangi district to be developed in order to increase regional economic growth. This research uses a qualitative approach with more emphasis on the qualitative form of literature, namely the main source from the Banyuwangi Regency Central Bureau of Statistics. The data analysis tools used are LQ, DLQ and Shift Share and the research results obtained show that in Banyuwangi Regency the most superior sector is the Education sector, namely obtaining average data of 2.02, the Electricity Procurement Sector and the Education Services Sector in Banyuwangi Regency have a very large role, this can be seen in the contribution of Electricity Procurement and the Education Services Sector to the GRDP of Banyuwangi Regency. The magnitude of the sector's contribution can be seen in the average contribution figures from 2018 to 2022 with values ​​of 2.00 and 2.02. while the Mining and Quarrying Sector, electricity and gas procurement, transportation and warehousing, accommodation provision, information and communication, financial and insurance services, real estate, government administration are sectors that are included in the Potential category.
Penyebab Fraud Dalam Laporan Keuangan Merupakan Kesalahan Individu atau Budaya Organisasi Stevanus Gatot Supriyadi; Eko Wahyudi Antoro
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 9 No. 01 (2024): AKUBIS - Juni - 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v9i01.1315

Abstract

ABSTRACT The purpose of this research is to find out whether company culture or personal characteristics play a role in employee fraud. This research chooses a quantitative descriptive approach because the unit of analysis to be studied will be presented in quantitative data, which will then be explained descriptively regarding the relationship between variables. This quantitative descriptive method is used to test data, facts, theories and empirical research and is then described and discussed thoroughly. The first stage is preparation, which means preparing primary and secondary data, which includes literature, journals or other documents. The second stage is verification and content analysis of the collected materials. The findings of this investigation indicate that different elements do have an influence on fraud. Additionally, OC has little or no impact on fraud. This shows how individual preferences and actions shape organizational culture. Fraud prevention involves reducing the likelihood of fraud by establishing effective control systems, minimizing collaboration, offering communication channels for reporting fraud, outlining the consequences of committing fraud, and conducting proactive checks. Keywords: Fraud; Individual factors; Organizational culture Abstrak Tujuan dari penelitian ini adalah untuk mengetahui apakah budaya perusahaan atau karakteristik pribadi mempunyai peran dalam penipuan karyawan. Penelitian ini memilih pendekatan deskriptif kuantitatif karena unit analisis yang akan dipelajari akan disajikan dalam data kuantitatif, yang kemudian akan dijelaskan secara deskriptif mengenai hubungan antar variabel. Metode deskriptif kuantitatif ini digunakan untuk menguji data, fakta, teori, dan penelitian empiris dan kemudian dideskripsikan dan dibahas secara menyeluruh. Tahap pertama adalah persiapan, yang berarti mempersiapkan data primer dan sekunder, yang mencakup literatur, jurnal, atau dokumen lainnya. Tahap kedua adalah verifikasi dan analisis isi dari bahan yang dikumpulkan. Temuan investigasi ini menunjukkan bahwa elemen-elemen berbeda memang mempunyai pengaruh terhadap penipuan. Selain itu, OC mempunyai dampak yang kecil atau tidak sama sekali terhadap penipuan. Hal ini menunjukkan bagaimana preferensi dan tindakan individu membentuk budaya organisasi. Pencegahan penipuan melibatkan penurunan kemungkinan penipuan dengan membangun sistem pengendalian yang efektif, meminimalkan kolaborasi, menawarkan saluran komunikasi untuk melaporkan penipuan, menguraikan konsekuensi melakukan penipuan, dan melakukan pemeriksaan proaktif. Kata Kunci: Fraud; Faktor individu; Budaya organisasi
Analisis Pengukuran Kinerja dengan Pendekatan Balanced Scorecard pada LKP X Putri, Mita Octavia; Stevanus Gatot Supriyadi
Jurnal Riset Akuntansi Volume 3, No. 2, Desember 2023, Jurnal Riset Akuntansi (JRA)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jra.v3i2.2756

Abstract

Abstract. The object of this research is in LKP X and utilizes the Balanced Scorecard method to measure four aspects such as financial, customer, internal business, learning and growth. This approach aids in long-term planning. Primary data sources include financial reports from 2021 to 2022, questionnaires, and secondary data. Data collection methods encompass distributing questionnaires, documentation, and interviews, while data analysis employs a descriptive approach. The research findings indicate a favorable financial perspective with an ROI value of 9.68%. However, the Profit Margin (PM) perspective falls short with a value of -12.26%, while the operating ratio is deemed satisfactory at 111.8%. Customer satisfaction, from a customer perspective, is highly favorable with an average score of 144.2. The perspective of internal business performance is good with a value of 3.5%. And the performance of learning and growth aspect indicates positive performance with an average value of 22.5. . Abstrak. Studi ini dilakukan di LKP X dengan menggunakan metode Balanced Scorecard untuk mengukur keempat perspektif didalamnya: keuangan, pelanggan, bisnis internal, pembelajaran dan pertumbuhan. Pendekatan ini membantu dalam perencanaan jangka panjang. Sumber data utama mencakup laporan keuangan dari tahun 2021 hingga 2022, kuesioner, serta data sekunder. Metode pengambilan data mencakup dokumentasi, wawancara serta penyebaran kuesioner,  sedangkan analisa data menggunakan pendekatan deskriptif. Hasil penelitian menunjukkan perspektif keuangan yang positif dengan nilai ROI sebesar 9,68%. Namun, dari perspektif Profit Margin (PM), masih kurang dengan nilai -12,26%, sementara Operating Ratio dalam kondisi baik dengan nilai 111,8%. Perspektif pelanggan menunjukkan hasil memuaskan dengan nilai rata-rata 144,2. Aspek bisnis internal menunjukkan kinerja yang baik dengan nilai 3,5%. Dan perspektif learning and growth menunjukkan kinerja positif dengan nilai rata-rata sebesar 22,5.
Co-Authors Ali Asyhar ASNAWI Eko Wahyudi Antoro Moch Heru Widodo Putri, Mita Octavia