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All Journal Research Report - Social Science Media Riset Akuntansi Journal The Winners JAM : Jurnal Aplikasi Manajemen International Research Journal of Business Studies (E-Journal) Jurnal ASET (Akuntansi Riset) JURNAL PENDIDIKAN TAMBUSAI Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Aptisi Transactions on Technopreneurship (ATT) Journal of Innovation in Business and Economics Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Jurnal Bisnis Mahasiswa Journal of Social And Economics Research Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Jurnal Magister Akuntansi Trisakti QISTINA: Jurnal Multidisiplin Indonesia JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Artificial Intelligence and Digital Business Journal of Accounting Research, Organization and Economics (JAROE) Mizania : Jurnal Ekonomi dan Akuntansi International Research Journal of Business Studies Jurnal Ekonomi Dan Bisnis Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi
Sylvia Fettry E.M
Universitas Katolik Parahyangan
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

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The Effect Of Financial Health Levels To The Indication Of Financial Statement Fraud In Transportation Sector Hanjaya, Sharon Callista; Fettry, Sylvia
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 3 No. 1 (2021): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v3i1.74

Abstract

Because of app-based transportation, traditional transportation companies are being abandoned because in terms of practicality, they are less accessible to various groups of people. Therefore, traditional transportation companies compete difficultly and have financial pressure. One example of financial pressure is poor financial health. Based on the Fraud Triangle theory, it is said that if a company is under pressure, the possibility of committing fraud will increase. This study is conducted to find empirical evidence whether the level of financial health could affect the possibility of financial statement fraud. This study is expected to provide knowledge to investors and potential investors how to use the Altman's Z-Score analysis method as a measuring tool for financial health level and the Beneish M-Score as a financial statement fraud red flag measurement tool, in order to avoid fraud in the future. The research method used is the method of causality. The data collected is secondary quantitative data in the form of financial statements of companies in the land public transportation industry for the period of year 2015 until 2019. Descriptive and verificative analysis will be done on these data. After conducting the analysis, it can be concluded that the level of financial health has a significant effect on financial statement fraud indications. But there are many other factors that can explain changes in the likelihood of a company committing financial statement fraud such as opportunity, rationalization and various other types of pressure.
THE EFFECT OF CASH CONVERSION CYCLE ON THE PROFITABILITY OF THE RETAIL TRADE SECTOR COMPANIES Mandalaputri, Renata; Fettry, Sylvia; Felisia, Felisia
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 3 No. 2 (2021): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v3i2.77

Abstract

One of the company's goals is to increase company value. In order to achieve these goals the company must increase its profitability. To increase profitability, companies have to manage working capital effectively and efficiently. The effectiveness of working capital management can be measured using the Cash Conversion Cycle (CCC). CCC consists of Days Sales Outstanding (DSO), Days Sales Inventory (DSI), and Days Payable Outstanding (DPO). This study aims to determine the effect of the CCC and its components on company profitability. The type of data used in this study is secondary data which are collected from of corporate financial reports. The population in this study are retail trading companies listed on the Indonesia Stock Exchange during the 2015-2019 period. The data analysis method used in this study is the multiple linear regression method for panel data and simple linear regression for panel data. The results showed that partially, DSO, DSI, and CCC had a negative effect on company profitability. Meanwhile, the DPO has a positive effect on company profitability. Simultaneously, DSO, DSI, and DPO have an effect on profitability. Therefore, companies need to pay attention to the CCC and its components (DSO, DSI, and DPO) and manage it properly.
Analisis Penerapan Sistem Informasi Akuntansi Pelaporan Keuangan terhadap Perkembangan Usaha Mikro Mentainity Brigitta, Gabriella; Maratno, Sylvia Fettry Elvira
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 5 No. 2 (2025): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Economics and Business Faculty UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v5i2.1766

Abstract

This study focuses on analyzing the implementation of financial record-keeping in Mentainity, a micro culinary enterprise, and its contribution to business development. The purpose of this research is to understand how financial recording is carried out and to what extent it supports business management and decision-making. Mentainity is managed by two people and still applies a manual recording system using Microsoft Excel without utilizing accounting applications. This research employs a qualitative descriptive method with data collection techniques including in-depth interviews, participatory observation, documentation, and literature study. Data validity was ensured through triangulation techniques. The findings indicate that although the financial recording system is still simple, it provides significant benefits to the business owners. Manual recording helps evaluate business performance, estimate production needs, and support more rational business decisions. Routine recording also raises awareness of financial conditions, particularly regarding cash flow and profitability. However, several challenges remain, such as limited accounting knowledge, lack of human resources, and the absence of integration between inventory records and financial reports. These constraints prevent financial information from fully reflecting the overall condition of the enterprise. In conclusion, even a simple financial recording system plays a positive role in managing micro businesses. This study recommends improving financial literacy and adopting appropriate technology solutions tailored to micro-scale enterprises in order to strengthen financial management and support business development for Mentainity.
Pengaruh Fraud Hexagon Dalam Memicu Kasus Manipulasi Laporan Keuangan dari Perspektif Kasus Indofarma Tbk. Joychristy, Eveline; Maratno, Sylvia Fettry Elvira
QISTINA: Jurnal Multidisiplin Indonesia Vol 4, No 1 (2025): June 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/qistina.v4i1.6248

Abstract

Penelitian ini bertujuan untuk mengeksplorasi pengaruh elemen-elemen dalam Fraud Hexagon terhadap terjadinya manipulasi laporan keuangan, dengan studi kasus pada PT Indofarma Tbk. Menggunakan pendekatan kualitatif berbasis studi kasus, data diperoleh dari dokumentasi media massa daring terkait kasus yang menimpa perusahaan farmasi milik negara tersebut. Analisis dilakukan melalui teknik analisis konten kualitatif guna mengidentifikasi dan menginterpretasi indikasi kecurangan berdasarkan enam aspek Fraud Hexagon: tekanan, peluang, rasionalisasi, kapabilitas, arogansi, dan kolusi. Hasil penelitian menunjukkan bahwa dimensi tekanan, peluang, kapabilitas, dan kolusi memiliki kontribusi signifikan dalam memicu praktik manipulasi, sementara dimensi rasionalisasi dan arogansi tidak ditemukan secara eksplisit dalam data. Kombinasi tekanan pencapaian target finansial, lemahnya kontrol internal, peran strategis individu kunci, serta kolaborasi antar pelaku menciptakan lingkungan yang kondusif bagi terjadinya kecurangan sistematis. Temuan ini memperkuat relevansi model Fraud Hexagon dalam memahami dinamika fraud yang kompleks dibandingkan model-model terdahulu yang lebih terbatas. Secara praktis, penelitian ini memberikan masukan penting bagi penguatan tata kelola perusahaan dan sistem pengendalian internal.
Accelerating Transformation Program in Indonesian Regional Development Banks: The Importance of High-Quality Information Fettry, Sylvia; Djajadikerta, Hamfri; Lusanjaya, Gery Raphael
Journal of Accounting Research, Organization and Economics Vol 1, No 1 (2018): JAROE, Vol.1 No.1 August 2018
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v1i1.10847

Abstract

Objective The role of Indonesia Regional Development Bank (RDB) as an agent of development in each specific operational area is expected to give a significant contribution to regional economics. The Transformation Program in Indonesian RDB started since 2015 is created to optimize the RDBs role. This study is aimed to gain some description about the level of information quality in Indonesian RDB, to obtain real situation on the implementation of Transformation Program in Indonesian RDB, and to test whether the high-quality information will accelerate the implementation of Transformation Program in Indonesian RDB.Design/methodology The study was conducted using data from the annual report of Indonesian RDBs and additional in-depth interview with RDB practitioners. The technique of purposive sampling is used in this study with the data availability criteria. The statistic analysis uses multiple regression with t-test and F-test to test the influence of information quality and some control variables on the implementation of Transformation Program in Indonesian RDB.Results The Indonesian RDBs quality of information still cannot be perceived at a high level. The implementation of Transformation Program in Indonesian RDBs has already run in the first phase of foundation building with various obstacles. The high-quality information produced by financial reporting of RDB is proven can accelerate the implementation of Transformation Program in Indonesian RDBs.Research limitations/implications The theoretical contribution of this study is giving empirical evidence that the information quality accelerates the implementation of Transformation Program in Indonesian RDB. The managerial implication is that Indonesian RDBs must improve their financial reporting system and create some innovations for the successful Transformation Program. The main limitation of this research is the limited scope of study. It is recommended to make further relevant research on the same issue in a wider context to get more enriched findings.Novelty/Originality The area of implementation of Transformation Program in Indonesian RDBs has been insufficiently examined currently. Thus, this study contributes to this area by examining whether high-quality information produced by financial reporting will accelerate the implementation of Transformation Program in Indonesian RDB.Keywords Information Quality, Financial Reporting, Banking Transformation.
Hubungan Pengungkapan Customer Social Responsibility terhadap Performa Keuangan Perusahaan PT Unilever Indonesia Tbk Daniel Fernando Haryono; Sylvia Fettry Elvira Maratno
Jurnal Pendidikan Tambusai Vol. 9 No. 3 (2025): Desember
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini dilakukan karena Corporate Social Responsibility (CSR) dianggap penting olleh perusahaan sebagai strategi keberlanjutan perusahaan, di mana PT Unilever Indonesia Tbk dikenal konsisten dalam penerapannya. Namun, terdapat kesenjangan penelitian mengenai apakah pengungkapan CSR berkontribusi nyata terhadap performa keuangan, mengingat adanya tekanan profitabilitas yang dialami perusahaan. Penelitian ini dilakukan karena memiliki tujuan untuk menganalisis hubungan antara pengungkapan CSR terhadap performa keuangan perusahaan yang dinilai berdsarkan Return on Assets (ROA) serta Return on Equity (ROE) pada periode 2020–2023. Metode penelitian ini menggunakan metode kualitatif deskriptif dengan pendekatan asosiatif. Data sekunder diterima melalui laporan tahunan serta laporan keberlanjutan PT Unilever Indonesia Tbk. Variabel independen yang digunakan adalah pengungkapan CSR yang diukur menggunakan Corporate Social Responsibility Disclosure Index (CSRDI) berdasarkan standar GRI, sedangkan variabel dependen adalah kinerja keuangan (ROA dan ROE). Hasil penelitian menunjukkan bahwa tingkat pengungkapan CSR PT Unilever Indonesia Tbk tergolong tinggi dan stabil dengan nilai CSRDI rata-rata 0,93. Namun, kinerja keuangan menunjukkan tren penurunan, di mana ROA turun dari 35,12% (2020) menjadi 26,95% (2023) dan ROE turun dari 146,94% menjadi 132,35%. Disimpulkan bahwa tingginya tingkat pengungkapan CSR pada periode pengamatan belum sanggup untuk mendorong kenaikan dari profitabilitas secara langsung atau secara singkat, yang kemungkinan dapat disebabkan dengan adanya dominasi faktor eksternal dan kondisi ekonomi.
The Effect of Changes in Long-Term Liabilities on Share Price of PT Jasa Marga (Persero) Tbk Pranoto, Madeline Guenevere; Maratno, Sylvia Fettry Elvira
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 2 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i2.3178

Abstract

This study aims to examine the effect of long-term liabilities on the stock price of PT Jasa Marga (Persero) Tbk using the company’s financial data. As an infrastructure company operating toll road networks, PT Jasa Marga requires substantial long-term financing to support the development and maintenance of its assets. Long-term liabilities serve as a major funding source; however, an increase in these liabilities may raise financial risk, which in turn can affect investor perception and stock price movements. This research uses data on long-term liabilities and stock prices of PT Jasa Marga (Persero) Tbk for the period 2017–2024, with a total of 30 observations. The data were analyzed using a simple linear regression method to examine the relationship between long-term liabilities as the independent variable and stock price as the dependent variable. The results show that long-term liabilities have a negative but statistically insignificant effect on the stock price. This is indicated by a regression coefficient of –2.30764 × 10⁻⁸ and a p-value of 0.0577, which is higher than the 0.05 significance level. Furthermore, the R Square value of 0.1227 indicates that only 12.27% of the variation in the stock price of PT Jasa Marga (Persero) Tbk can be explained by changes in long-term liabilities, while the remaining variation is influenced by other factors such as macroeconomic conditions, government policies in the infrastructure sector, operational performance, and market sentiment. Thus, this study indicates that although long-term liabilities have a negative directional relationship with the stock price, their impact is not statistically strong. Therefore, changes in the stock price of PT Jasa Marga (Persero) Tbk are more strongly influenced by external and other fundamental factors beyond the company’s long-term liability structure.
The Effect of Changes in Long-Term Liabilities on the Stock Price of PT Telekomunikasi Indonesia Tbk Heavenly Melodious; Sylvia Fettry Elvira Maratno
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 2 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i2.3182

Abstract

This study aims to examine the effect of long-term liabilities on the stock price of PT Telekomunikasi Indonesia Tbk over the 2017–2024 period using a simple linear regression approach. The independent variable, long-term liabilities, is analyzed to assess its contribution to stock price movements based on the company’s quarterly historical data. The regression results indicate a negative coefficient of –0.02396392, suggesting that an increase in long-term liabilities tends to be followed by a decline in stock price. Nevertheless, the p-value of 0.09257457 demonstrates that this relationship is not statistically significant at the 5 percent significance level. This finding is further reinforced by the ANOVA test, where the Significance F value of 0.09257457 indicates that the regression model as a whole is not statistically significant. The coefficient of determination (R Square = 0.0977) reveals that only approximately 9.77% of stock price variation can be explained by long-term liabilities, while the remaining portion is influenced by other factors such as macroeconomic conditions, market sentiment, and the firm’s operational performance. The negative regression coefficient is theoretically consistent with capital structure theory, financial risk perspectives, and Signaling Theory, which posit that higher long-term leverage may heighten perceived investor risk. However, its statistical insignificance suggests that long-term liabilities do not serve as the primary determinant of PT Telekomunikasi Indonesia Tbk’s stock price during the observed period.
THE INFLUENCE OF AUDITOR QUALITY, LIQUIDITY, PROFITABILITY, AND SOLVENCY ON AUDIT DELAY Margareta Jane Widyawa; Sylvia Fettry
Jurnal Magister Akuntansi Trisakti Vol. 13 No. 1 (2026): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v13i1.25901

Abstract

This study examines the effect of auditor quality, liquidity, profitability, and solvency on audit delay in manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Using 252 firm-year observations and a multiple linear regression approach, this study aims to provide empirical evidence on the determinants of audit timeliness. The study is grounded in agency theory and signaling theory, where auditor quality serves as an external monitoring mechanism to reduce information asymmetry, while profitability acts as a positive signal that encourages timely financial reporting. The empirical results indicate that auditor quality and profitability have a significant negative effect on audit delay, suggesting that companies audited by high-quality auditors and those with stronger financial performance tend to complete the audit process more efficiently. In contrast, liquidity and solvency do not exhibit a significant partial effect on audit delay, indicating that short-term financial capability and leverage are not the primary determinants of audit timeliness. However, the simultaneous test shows that all variables collectively have a significant influence on audit delay. These findings imply that audit delay is primarily driven by audit-related factors and firm performance rather than liquidity or leverage conditions. The results reinforce the relevance of agency theory, particularly the role of high-quality auditors in enhancing audit efficiency. From a practical perspective, this study highlights the importance for companies to engage reputable auditors and maintain strong profitability to ensure timely financial reporting and enhance stakeholder confidence.
PENGARUH PENERAPAN TEKNOLOGI BIG DATA TERHADAP EFISIENSI DAN EFEKTIVITAS PROSES AUDIT PADA PT TEKNOLOGI KARYA DIGITAL NUSA TBK Luvina Prayitno; Sylvia Fettry
Journal of Social and Economics Research Vol 8 No 1 (2026): JSER, June 2026
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v8i1.1418

Abstract

Penerapan teknologi Big Data telah menjadi suatu hal yang mendasar dalam berbagai aspek bisnis modern, termasuk dalam konteks proses audit. Penelitian ini bertujuan untuk mengkaji dampak dari penerapan teknologi Big Data terhadap efisiensi dan efektivitas proses audit di PT Teknologi Karya Digital Nusa Tbk. Metode penelitian menggunakan pendekatan kuantitatif dengan pengumpulan data melalui kuesioner yang disebarkan kepada auditor internal perusahaan. Data yang terkumpul kemudian dianalisis dengan mengggunakan teknik statistik dan dikaji dalam konteks teori-teori terkait. Hasil penelitian menunjukkan bahwa implementasi Big Data di PT Teknologi Karya Digital Nusa Tbk berdampak positif terhadap efisiensi dan efektivitas proses audit, dengan nilai persentase implementasi Big Data mencapai 80,98%. Hal ini mengindikasikan bahwa penggunaan teknologi Big Data telah berkontribusi secara signifikan terhadap peningkatan kinerja audit perusahaan. Dengan demikian, penelitian ini memberikan kontribusi dalam pemahaman terhadap pentingnya teknologi Big Data dalam meningkatkan kualitas proses audit di era digital ini. Sebagai saran, perusahaan dapat terus mengoptimalkan penerapan teknologi Big Data dan meningkatkan kapabilitas auditor dalam memanfaatkannya guna mendukung pengambilan keputusan yang lebih akurat dan efisien.
Co-Authors Adela Putri Hartanto Adya Hermawati Alfio, Antonio Ali, Shujahat Amelia Limijaya Amelia Setiawan Amrie Firmansyah Ariel Waluya Atty Yuniawati Aurelia Eka Padma Sari Aurellya, Gleashella Brigitta, Gabriella Christian C. Henry Damajanti Tanumihardja Daniel Fernando Haryono Dermawan, Sharene Olivia Dewanti, Monica Paramita Ratna Putri Elizabeth Tiur Manurung Elsje Kosasih Elsje Kosasih Endang Fatmawati Esthe Evan Yundra Felisia . Gita Paskah Melania Gleashella Aurellya Granita Chrysantiami Granita Chrysantiami, Granita Hamfri Djajadikerta Hanjaya, Sharon Callista Heavenly Melodious Hersan, Kheren Yutinsia Husin Husin, Husin Joychristy, Eveline Judith Tagal Gallena Sinaga Junika Budiyanto Putri Kheren Yutinsia Hersan Kinanti Permata Wiharja Kurnia, Tanto Lauwrencia Darmawan Lusanjaya, Gery Lusanjaya, Gery Raphael Lusy Suprajadi Lusy Suprajadi Luvina Prayitno Mandalaputri, Renata Margareta Jane Widyawa Michael Iskandar Michelle Angela Gunawan Monica Paramita Putri Dewanti Monica Paramita Ratna Muliawati Muliawati Nathania Amanda Muljadi Nirvan Manggala Pangau, Angelia Christin Paulina Permatasari Pranoto, Madeline Guenevere Puji Astuti Rahayu Purbaningsih, Yuli Rachel Nur Ruhama Simatupang Raissa Amanda Haryono Renata Mandalaputri Resi Ariyasa Qadri Rizki Indrawan SANTOSO, R Tri Priyono Budi Sembhodo, Abimanyu Tuwuh Sharon Callista Hanjaya Susriyanti, Susriyanti Syamsul Bahri Tulis S. Meliala Vera Intanie Dewi Verawati Suryaputra Vita Vita Wibowo, Teguh Setiawan Wijaya, Chandra Ferdinand