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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
JASF: Journal of Accounting and Strategic Finance Vol. 5 No. 1 (2022): JASF (Journal of Accounting and Strategic Finance) - June 2022
Publisher : Accounting Department, Faculty of Economics and Business, 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 present 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 the 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
PENERAPAN PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILANPASAL 22 ATAS PENGADAAN BARANG IMPOR Mia Amelia Wahyuni; Mekar Meilisa Amalia; Rizkia Daulay
Worksheet : Jurnal Akuntansi Vol 2, No 2 (2023)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v2i2.3459

Abstract

The study aims to analyze the application of the calculation and reporting of income tax article 22 onthe procurement of imported goods at PT. Wicaksana Sentra Linkindo. The data used in this research isquantitative derived from secondary data in the period 2016 - 2018 with a descriptive approach anddata collection techniques through interviews and documentation. The results of the study show that thecompany has implemented the calculation and reporting of income tax article 22 according to the ratesstated in the tax regulations for chain products and generators. But in terms of collecting income taxarticle 22 on the procurement of goods with pump purchase partners it has not been properlyimplemented in accordance with PMK Number 34/PMK.010/2017.
ANALISIS RASIO PROFITABILITAS SEBAGAI DASAR UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN PADA PT. SAMUDERA INDONESIA TBK Mekar Meilisa Amalia; Wulandari Wulandari
Jurnal Bisnis Corporate Vol 4, No 2 (2019)
Publisher : Program Studi Ilmu Administrasi Bisnis FISIP Universitas Dharmawangsa Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/jbc.v4i2.487

Abstract

Analisis Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Consumer Goods Yang Terdaftar Di Bei Periode 2017-2021 Fachrul Rozi; Mekar Meilisa Amalia
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 10, No 1 (2023): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v10i1.6657

Abstract

Penelitian ini bertujuan memberikan bukti empiris mengenai profitabilitas, leverage, ukuran dewan komisaris dan ukuran perusahaan dalam memprediksi nilai perusahaan dengan menguji masing-masing variabel. Objek penelitian adalah perusahaan consumer goods yang terdaftar di BEI periode 2017-2021. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah sampling jenuh, yang melibatkan 45 perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017- 2021 dengan periode pengamatan selama 5 (lima) tahun adalah sebanyak 225 sampel perusahaan. penelitian ini menunjukkan bahwa profitabilitas, leverage dan ukuran dewan komisaris berpengaruh signifikan terhadap nilai perusahaan. Sedangkan ukuran perusahaan tidak berpengaruh signifikan terhadap nilai perusahaan.
Efektivitas Capital Adequacy Ratio dan Nonperforming Loan Terhadap Profitabilitas Perbankan di Indonesia: Studi Manajemen Keuangan Perusahaan Hariandy Hasbi; I Kadek Wira Dharama Prayana; Mekar Meilisa Amalia; Andi Hidayatul Fadlilah; Dede Hertina
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6800

Abstract

The existence of banks as a subsystem in the economy of a country has an important role, even in the daily life of modern society most of them involve the services of the banking sector. The purpose of this study was to analyze the Capital Adequacy Ratio and Nonperforming Loan on banking profitability in Indonesia. The method used in this article is a qualitative method with literature study or Library Research. The aim is to analyze the comparison of existing theories with previous theories in the research literature. The literature used is literature from research results or reviews presented in national and international scientific articles related to financial management that discuss CAR and NPL that affect bank profitability. Based on the literature review conducted in this article, the following conclusions can be drawn: (1) Capital Adequacy Ratio (CAR) has a positive effect on banking profitability in Indonesia. (2) Nonperforming Loan (NPL) has a positive effect on banking profitability in Indonesia. Keywords: Capital Adequacy Ratio (CAR), Nonperforming Loan (NPL), Profitability
Enhancing Accountability and Transparency in the Public Sector: A Comprehensive Review of Public Sector Accounting Practices Mekar Meilisa Amalia
The Es Accounting And Finance Vol. 1 No. 03 (2023): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v1i03.105

Abstract

This research uses a comprehensive bibliometric analysis to explore the literature on public sector accounting practices and their impact on accountability and transparency. The research used VOSviewer, a bibliometric analysis tool, to visualize and analyze the bibliometric network, revealing patterns of collaboration, influential publications, and key themes. The data collection process yielded 840 scholarly articles from leading academic databases, with a focus on English-language publications in the past decade. The results show six distinct publication clusters, each highlighting significant research themes. Cluster 1 emphasizes innovation and transparency, indicating the relevance of accounting change and performance measurement in public sector organizations. Cluster 2 centers on accounting reform and the adoption of accrual accounting practices, exploring the transition from cash-based to accrual-based accounting in the public sector. Cluster 3 studies forensic accounting and internal audit practices, reflecting the growing interest in fraud detection and risk management in public sector entities. Cluster 4 highlights the importance of information systems and efficiency in public sector accounting. Cluster 5 centers on the pressing issue of corruption in the public sector and the role of audit in combating corrupt practices. Cluster 6 explores the potential application of private sector accounting practices in the public sector. Keyword analysis identified the most frequently occurring keywords, such as "accountant", "public sector reform", "performance", and "service", underscoring their importance in the literature. Conversely, keywords with fewer occurrences, such as "transparency" and "information systems", indicate areas that require further attention and research.
Bibliometric Analysis of Trends and Patterns in Sustainable and Responsible Investments (SRI) Research from 2000-2024 Loso Judijanto; Nurjanna Ladjin; Iwan Harsono; Mekar Meilisa Amalia; Joko Sangaji
West Science Journal Economic and Entrepreneurship Vol. 2 No. 02 (2024): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v2i02.892

Abstract

This study provides a comprehensive bibliometric analysis of Sustainable and Responsible Investments (SRI) research from 2000 to 2024, utilizing data visualization tools to map the evolution and current state of the field. Through thematic clusterization, temporal trends, author collaboration networks, and potential research topics, the research offers insights into the dynamic nature of SRI. Initial findings show a progression from foundational concepts to more nuanced discussions around impact investing and sustainability indices. The analysis of author collaboration networks highlights key influencers and suggests potential areas for future collaboration. Additionally, the identification of underexplored areas such as ethical investment frameworks and the impact of social investments indicates new directions for research. This paper underscores the importance of SRI in aligning financial investments with global sustainability goals, providing a roadmap for future research and practice in the field.
Edukasi Dan Implementasi Artificial Intelligence (AI): Dampak Dan Manfaat Bagi Masyarakat Desa Sei Budi Antoro; Ngatno Sahputra; Mekar Meilisa Amalia; Tomi Jaffisa; Indra Fauzi
Journal Of Human And Education (JAHE) Vol. 4 No. 3 (2024): Journal of Human And Education
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i3.1140

Abstract

Artikel ini membahas tentang implementasi dan edukasi Artificial Intelligence (AI) di Desa Sei Mencirim, Kecamatan Sunggal, Kabupaten Deli Serdang, Sumatera Utara. Desa ini merupakan pedesaan yang kaya akan potensi namun menghadapi tantangan dalam mengadopsi teknologi modern seperti AI. Teknologi AI memiliki potensi besar untuk meningkatkan kualitas hidup dan produktivitas, namun pemanfaatannya masih minim di desa ini. Observasi awal mengidentifikasi permasalahan utama yang dihadapi masyarakat Sei Mencirim terkait dengan kurangnya pemahaman tentang AI, kekhawatiran terhadap dampak negatifnya, serta keterbatasan akses dan kemampuan dalam mengimplementasikan teknologi ini. Solusi yang ditawarkan adalah program edukasi dan implementasi AI yang komprehensif dan partisipatif. Program PkM ini meliputi kegiatan pelatihan, workshop, dan seminar yang bertujuan untuk memberikan pemahaman mendalam tentang AI dan mengajarkan keterampilan praktis dalam penggunaannya. Metode pelaksanaan kegiatan mencakup tahap persiapan yang meliputi identifikasi kebutuhan, penyusunan materi edukasi, dan koordinasi dengan pihak terkait. Pelaksanaan dilakukan melalui sesi edukasi teori, workshop praktis, dan sesi tanya jawab interaktif untuk memastikan pemahaman dan penerapan yang optimal. Evaluasi dilakukan secara berkala untuk mengukur efektivitas program dan mengidentifikasi area perbaikan. Hasil dari implementasi ini diharapkan dapat meningkatkan pemahaman dan keterampilan masyarakat Sei Mencirim dalam mengadopsi
PELATIHAN PENYUSUNAN BUKU BER-ISBN: KUNCI SUKSES KARIER DOSEN Ulfani Ikhwana Purba; Nofirman Nofirman; Akhmad Dahlan; Budi Witjaksana; Lendra Lendra; Mekar Meilisa Amalia
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2024): Volume 5 No. 3 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i3.28594

Abstract

Pelatihan Penyusunan Buku ber-ISBN: Kunci Sukses Karier Dosen dilaksanakan untuk mengatasi kesulitan yang dihadapi dosen dalam menyusun dan menerbitkan buku ber-ISBN, yang penting untuk peningkatan karier akademik dan kontribusi ilmiah. Kegiatan ini diikuti oleh 28 peserta dari berbagai kalangan dan dilaksanakan melalui aplikasi Zoom pada 19 Februari 2024. Metode pelatihan meliputi sesi pembukaan, materi inti, praktik, dan diskusi interaktif. Hasilnya menunjukkan peningkatan pemahaman dan keterampilan peserta dalam menyusun naskah buku, serta kesadaran akan standar penulisan dan prosedur penerbitan. Evaluasi pasca-pelatihan menunjukkan peningkatan signifikan dalam pengetahuan peserta dan kepercayaan diri untuk menerbitkan buku ber-ISBN. Pelatihan ini juga memperkuat jaringan antara dosen, membuka peluang kolaborasi, dan memberikan wawasan tentang tren penerbitan digital. Kesimpulannya, pelatihan ini efektif dalam membekali dosen dengan keterampilan praktis dan pengetahuan mendalam, yang penting untuk pengembangan karier dan kontribusi terhadap pendidikan tinggi di Indonesia.
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