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Gatot Iwan Kurniawan
Sekolah Tinggi Ilmu Ekonomi Ekuitas
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Journal : Banking

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Application of Beneish M-Score to Detech Fraudulent Financial Statements in State-Owned Company in Indonesia Andani, Latifa Putri; Kurniawan, Gatot Iwan
Banking & Management Review Vol. 12 No. 1: Banking & Management Review
Publisher : STIE Ekuitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/bmr.v12i1.733

Abstract

Introduction/Main Objectives: This study aims to determine which State-Owned Company are included in the manipulator, non-manipulator, and gray company groups. Background Problems: According to a study conducted in 2016 by the Association of Certified Fraud Examiners, the majority Fraud cases involved 81.2% of government agencies, 8.1% of State-Owned Enterprises, and 2.3% of private companies. The businesses designated by of State-Owned Company caused the most losses to the industrial sector due to fraud at 58.8%. Research Methods: This research uses a quantitative descriptive method. The objects in this study are State-Owned Company companies in Indonesia in 2018-2021. The research sample used a purposive sampling technique. Data analysis was performed using seven types of financial ratios contained in the Beneish M-score method. Finding/Results: The results showed that in 2018 there was 1 company that was included in the manipulator group, 22 companies were included in the non-manipulator group, and no company was included in the gray company group in 2018. Then in 2019 there were 3 companies that were included in the manipulator group, 17 companies are included in the non-manipulator group, and 3 companies are included in the gray company group. In 2020 there were 5 companies included in the manipulator, 16 non-manipulator companies, 2 companies included in the gray company group. And in the last year, namely 2021, there will be 1 company that is included in the manipulator group, 22 non-manipulator companies, and no company that is included in the gray company group in 2021.
Feasibility Study Rencana Infrastruktur STIE Ekuitas Kurniawan, Gatot Iwan; Dagustani, Dani; Nurfitriana, Annisa; Firmansyah, Yayan
Banking & Management Review Vol. 8 No. 2: Banking & Management Review
Publisher : STIE Ekuitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/bmr.v8i2.179

Abstract

STIE Ekuitas as one of developed college has reached to the stage that requires it to build or add infrastructure. Some of the reasons that underlie the situation is inadequate capacity of existing facilities including insufficient parking space and space limitation to develop or create a lab, discussion room, and simulation room. In order to develop the infrastructure, it requires a good planning so that the purpose of the research is to make a simulation of space requirements based on the estimated capability data from STIE Ekuitas, then prepare an infrastructure and facilities development plan and finally make a feasibility study on investment in infrastructure and facilities development plans. The method used will refer to the standard method in infrastructure development and will be analyzed in detail using quantitative descriptive methods. Keywords: Infrastructure; Feasibility Study; Invesment.
Co-Authors Andani, Latifa Putri Dani Dagustani Disman Disman Dyaena Nur Lestari Elma Anjelina Sondakh Homan, Hery Syaerul Kannya Purnamahatty Prawirasasra Nurfitriana, Annisa Puput Rahmah Romdiani - Ratih Hurriyati Ribka Inestya Simanungkalit Rici Solihin Saffa Inaya Susinah Kuntadi YAYAN FIRMANSYAH, YAYAN