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All Journal Jurnal Ilmiah Ekonomi Islam Jurnal Pengabdian Pada Masyarakat Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Journal of Education, Humaniora and Social Sciences (JEHSS) Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Jurnal STIE Semarang (Edisi Elektronik) Journal Of Management Science (JMAS) JURNAL MUTIARA AKUNTANSI Majalah Ilmiah Warta Dharmawangsa JASF (Journal of Accounting and Strategic Finance) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal ABDINUS : Jurnal Pengabdian Nusantara Enrichment : Journal of Management Community Development Journal: Jurnal Pengabdian Masyarakat Madaniya Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Quantitative Economics and Management Studies International Journal of Social and Management Studies (IJOSMAS) Jurnal Ekonomi JRAM (Jurnal Riset Akuntansi Multiparadigma) Journal Of Human And Education (JAHE) Comsep : Jurnal Pengabdian Kepada Masyarakat Profit: Jurnal Manajemen, Bisnis dan Akuntansi Worksheet : Jurnal Akuntansi Sanskara Akuntansi dan Keuangan The Es Accounting and Finance SABAJAYA Jurnal Pengabdian Kepada Masyarakat West Science Journal Economic and Entrepreneurship Jurnal Akuntansi dan Keuangan West Science Jurnal Bisnis Corporate
Mekar Meilisa Amalia
Universitas Dharmawangsa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Financial Statement Fraud: The Predictive Relevance of Fraud Hexagon Theory Arief Hidayatullah Khamainy; Mekar Meilisa Amalia; Pandu Adi Cakranegara; Andi Indrawati
Journal of Accounting and Strategic Finance Vol 5 No 1 (2022): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v5i1.249

Abstract

The pandemic situation has suppressed various businesses in Indonesia and has provided opportunities for business actors to practice window dressing for presenting good company performance. The practice of window dressing is an example of financial statement fraud. Therefore, to anticipate this fraud, it is very important to examine the factors that cause companies to commit financial statement fraud. This study aims to analyze the fraud hexagon theory and its relationship with financial statement fraud. The research was conducted on state-owned companies listed on the Indonesia Stock Exchange (IDX) for the last 5 years (2016-2020). The method used to test the hypothesis is log-regression analysis. The results of the study prove that external pressure as a proxy for stimuli, CEO duality as a proxy for collusion, and nature of the industry as the proxied opportunity have predictive relevance to financial statement fraud. Even though from ten hypotheses only three hypotheses are proved, this result implied that when companies face a difficult situation and cannot achieve their financial target and they have the opportunity to change their financial records, it is very probable that they will conduct a financial statements fraud. Thus, the government needs to monitor and make policies to prevent this conduct for state-owned companies and other companies listed in IDX
Peningkatan Perekonomian Kelompok Wanita Kelurahan Tanjung Selamat Kabupaten Deli Serdang Melalui Pengembangan Produk Berbahan Dasar Ikan Dwi Tika Afriani; Emmy Syafitri; Mekar Meilisa Amalia
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 3 No 1 (2019): Volume 3 Nomor 1 Tahun 2019
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (350.172 KB) | DOI: 10.29407/ja.v3i1.12701

Abstract

Community partnership program in Tanjung Selamat Village, Deli Serdang Regency, North Sumatra is motivated by the economic life of some housewives which are in the middle to lower class of economic life. The purpose of this training is to help the problems from the partnership through improving the economic life and family standard living by making a fish sauce. The methods of activities carried out to achieve the objectives of community partnership are: (1) lecture method; (2) discussion method, and (3) practical demonstration method. The practical demonstration method is carried out by training all service participants through the practice of making fish sauce directly to the group of housewives. The results of the activities that have been carried out are the increase in knowledge and skills of housewives in the diversification of processing fisheries food so that they are expected to contribute to improving the family economy.
Effect of Financial Performance and Investment Decision on Company Value in Manufacturing Companies Listed on the Indonesia Stock Exchange Karona Cahya Susena; Mekar Meilisa Amalia; Irwan Moridu; Pandu Adi Cakranegara; Hengky Leon
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6233

Abstract

The purpose of this research is to analyze effect of financial performance and investment decision on company value in Manufacturing Companies Listed on the Indonesia Stock Exchange. The type of research used in this research is quantitative research. The sample in this study is Manufacturing Companies listed on the Indonesia Stock Exchange with the observed period from 2018 to 2021. The sample selection method in this study is purposive sampling. Based on the criteria, the research sample was 36 companies, so the observations that were used as samples for this study were 108 observational data. Hypothesis testing in this study uses a partial test. The results show that financial performance has not significant effect on company value in Manufacturing Companies listed on the Indonesia Stock Exchange. Investment decision has significant effect on company value in Manufacturing Companies listed on the Indonesia Stock Exchange.
AKUNTANSI SUMBER DAYA MANUSIA PADA PT. CATUR KARYA SENTOSA Nurul Anisah Sihaloho; Mekar Meilisa Amalia
Jurnal Warta Dharmawangsa Vol 16, No 4 (2022)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v16i4.2412

Abstract

Analysis of the Influence of Workload and Work Environment on Employee Turnover at PT. XYZ Teguh Setiawan Wibowo; Pandu Adi Cakranegara; I Gusti Ngurah Agung Dewantara Putra; Eka Kurnia Saputra; Mekar Meilisa Amalia
Quantitative Economics and Management Studies Vol. 3 No. 6 (2022)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.781 KB) | DOI: 10.35877/454RI.qems1173

Abstract

The purpose of this study was to analyze the influence of workload and work environment on employee turnover at PT. XYZ. The research design used in this study used quantitative associative methods. Based on the results of data analysis that has been carried out in the first hypothesis (H1), the value of t count > t table is 11,892 > 1,678 and in the second hypothesis (H2) the value of t count > t table is 13,968 > 1,678 which means that the workload and work environment has a positive and significant effect on employee turnover at PT. XYZ while the R-square value obtained is 0.869 which states that the workload and work environment variables affect employee turnover at PT. XYZ is 86.90% and the remaining 13.10% is influenced by other variables.
ANALISIS AKUNTANSI PERTANGGUNGJAWABAN PUSAT LABA GUNA ALAT PENILAIAN KINERJA MANAJER PT. PASIFIC MEDAN INDUSTRI Mekar Meilisa Amalia; Emma Syahfira
Worksheet : Jurnal Akuntansi Vol 1, No 2 (2022)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v1i2.2115

Abstract

Responsibility accounting requires each manager to be involved financially for his part, and to present performance reports in a timely manner by comparing actual results with planned. The purpose of this research is to identify and analyze the use of responsibility accounting in assessing the performance of profit center managers and to identify and analyze the factors causing the company's profit targets not to be achieved. This type of research is descriptive quantitative and the source of data used in this study is primary data in the form of financial statements and company accounting records, while secondary data in the form of company profiles.Data collection methods used in this research are interviews, literature study, and documentation. The data analysis technique used is a qualitative descriptive technique. The results showed that the use of profit center responsibility accounting in assessing the performance of managers at PT. Pacific Medan Industry is still not implemented optimally. It is known that there has been a large difference in losses between the realization and the budget from 2016 to 2020, which ranges from 2.04% to 25.14%. The financial manager is less careful in predicting the net profit so there is still a fairly large difference in losses. Factors causing not achieving the company's profit target include the existence of expenses that exceed the previously budgeted amount, including due to price increases.
ANALISIS PEMBERIAN INSENTIF KARYAWAN DALAM UPAYA PENINGKATAN PIUTANG TERTAGIH PADA PT. RENALTI UTAMA MEDAN Megawaty Laiya; Mekar Meilisa Amalia
Worksheet : Jurnal Akuntansi Vol 2, No 1 (2022)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v2i1.2610

Abstract

In an effort to increase receivables collection, incentives are one of the important steps to take because with these incentives it is expected that sales and collectors will work professionally and be motivated to participate in minimizing bad debts. This study aims to determine the provision of employee incentives can increase the amount of receivables that can be billed at PT. Renalti Utama Medan. The type of data used in this research is quantitative data. Sources of data used are primary and secondary data obtained through interviews, observation and documentation. The data analysis technique used is descriptive analysis. The results of the study found that the incentives given to the collection team were quite large, this was seen from the amount of receivables collected in 2020 of Rp. 166,305.673 and in 2021 it is Rp. 159,495,339 and the amount of incentives in 2020 is Rp. 2,804,844.28 and in 2021 a significant increase of Rp. 6,803,742.22 even though the receivables collected decreased in 2021. These incentives play a role in the collection of receivables at PT. Renalti Utama Medan where the total receivables in 2020 are Rp 228,242,214 and collectibles are Rp 166,305.673, in 2021 the total receivables are Rp 246,914,642 and collectibles are Rp 159,495,339. When viewed from the receivables collectible in 2021, the amount decreased and was not significant compared to the previous year. And if it is related to receivables where in 2020 the total receivables are greater than in 2021, it can be concluded that there has been an increase in the total amount of receivables collection because it will be easier to collect them. This has an impact on increasing the incentives provided.
PENGARUH SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PERUSAHAAN (STUDI KASUS CV. SUKSES ABADI) Fauziah Nur Purwaningsih; Mekar Meilisa Amalia
Worksheet : Jurnal Akuntansi Vol 1, No 1 (2021)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v1i1.1542

Abstract

A very important part of the company's operational management that reflects thecondition of the company's performance is internal control. Effective internalcontrol can help companies safeguard company assets, ensuring the availability ofaccurate financial reports. To determine the internal control system affectscompany performance at CV. Sukses Abadi is the goal of this study. Quantitativeresearch is a type of this research. The saturated sample is a sampling techniquefor this study. The analysis method used in this research is descriptive analysismethod and simple linear regression analysis were the tests carried out includevalidity, reliability, classical assumption tests (normality test, heteroscedasticitytest), partial test (t-test) and to determine the relationship between each variableusing correlation coefficient analysis. The results of the study explained that thecorrelation value (R) was 0.561. From the output, the coefficient of determination(R Square) is 0.330, which means that the influence of the independent variable(internal control system) on the dependent variable (company performance) is33.00% and the rest is 67.00%. Furthermore, the results of research on theinfluence of internal control systems on company performance at CV Sukses Abadican conclude that there is a significant and positive influence of internal control oncompany performance at CV. Sukses Abadi in Deli Serdang Regency which isshown based on the results of the t value of 2.054> t table of 2.048 and a probabilityvalue of 0.049 <0.05 means that the better internal control carried out by themanagement of CV. Sukses Abadi, the higher the company's performance
Analysis of the influence of internal control and competence of village apparatuses on village fund management fraud Rudi Ginting; Suhendar Suhendar; Wildoms Sahusilawane; Mekar Meilisa Amalia; Rahmat Jatnika
Enrichment : Journal of Management Vol. 12 No. 5 (2022): December: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v12i5.1033

Abstract

This research is motivated by the importance of preventing fraud in village fund management. This study aims to analyze the effect of internal control and competence of village apparatus on village fund management fraud. This research method is a descriptive method with a quantitative approach. The population in this study is all village apparatus in Indonesia. The sample for this research was 100 village officials who were taken by purposive sampling. The data source used in this study is primary data from the results of distributing questionnaires via Google form to the village heads who are the sample. The collected data was processed and analyzed with the help of Excel and SPSS version 24. The results of this study indicate that 1) internal control partially has a positive and significant effect on fraud in the management of village funds, 2) competence of village apparatus partially has a positive and significant effect on fraud in the management of funds village, and 3) internal control and competence of village apparatus simultaneously have a positive and significant effect on village fund management fraud. These findings imply that if the village government wants to prevent fraud in managing village funds, then the village government must improve internal control and the competence of village apparatus.
Business Risk Management Using Strengths Weaknesses Opportunities Treats in Small Business Mekar Meilisa Amalia; Kraugusteeliana; Baren Sipayung; Indra Rustiawan; Bambang
Junal Ilmu Manajemen Vol 6 No 1 (2023): January: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v6i1.206

Abstract

In terms of product marketing, the post-pandemic transition to the new normal era has a significant impact on MSMEs, specifically a fall in demand, which substantially disrupts economic activity. Of course, the impact of diminished product demand poses a risk for MSMEs engaged in these commercial operations. Risk management is required to lead, identify, and find solutions to hazards. The significance of understanding risk management in marketing has a substantial impact on MSMEs in choosing effective marketing strategies for service quality, product diversity, and increasing sales turnover. As a result, the research purpose is to analyze risk management in MSME enterprises using SWOT analysis, in order to propose methods for MSMEs in identifying opportunities and strengths in business operations. Risk management investigation revealed operational risks in MSMEs when running a firm, raw material supply risks, and marketing risks, all of which are crucial in reaching a bigger market segmentation and meeting marketing targets. The SWOT analysis results can provide strategic recommendations for MSMEs that produce 9 strategies based on studying MSMEs' strengths and possibilities in facing global competition and maintaining enterprises to further improve sales turnover.
Co-Authors A. Mahendra Abu Bakar Akhmad Dahlan Ali Ameen Andi Hidayatul Fadlilah Anjarwati, Sri Aried Sumekar Arief Hidayatullah Khamainy Awadh Ahmed Mohammed Gamal Bambang Baren Sipayung Budi Antoro Budi Witjaksana Cakranegara, Pandu Adi Citra Arta, Deddy Novie Dede Hertina Dewa Oka Supartawa Dewi Wahyuni Dwi Tika Afriani Eka Kurnia Saputra Elmira Siska Emma Syahfira Emmy Syafitri Fachrul Rozi Fachrul Rozi Facrul Rozi Farid Ardyansyah Fatimah Fatimah Fauzi Fauziah Nur Purwaningsih Festus Evly R.I. Liow Hariandy Hasbi Hasmidar Hasmidar Hendrik ES Samosir Hengky Leon I Gusti Ngurah Agung Dewantara Putra I Kadek Wira Dharama Prayana Indra Fauzi Indra Irjani Dewijanti Indra Rustiawan Indrawati, Andi Irwan Moridu Ismet Ismatullah Iwan Harsono Jekmal Malau Joko Sangaji Karona Cahya Susena, Karona Cahya Kartika Sari Klemens Mere Kraugusteeliana Kraugusteeliana Lendra Lendra Loso Judijanto Lukman Hakim Margiono Suyitno Marviana, Ratna Dina Megawaty Laiya Mia Amelia Wahyuni Moh Abdurrosyid Muhammad Mujtaba Mitra Zuana Napu, Fithriah Nasruddin Khalil Harahap Nasution, Annio Indah Lestari Ngatno Sahputra Nofirman Nofirman Nordiansyah, Muhammad Novi Puji Lestari Nurhayati Nurhayati Nurhayati Nurhayati Nurjanna Ladjin Nurul Anisah Sihaloho Olivia Tahalele Patriandari Patriandari Rahmat Jatnika Ratih Kusumastuti Renika Hasibuan Rianto Rifki Abdul Malik Rizkia Daulay Rudi Ginting Sahnan Rangkuti Sari Mujiani Suhendar Suhendar Teguh Setiawan Wibowo Tomi Jaffisa Ulfani Ikhwana Purba Wakit, Saipul Warkianto Widjaja Weraman, Pius Wildoms Sahusilawane Wulandari Wulandari Yuliana Arsyad