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All Journal Jurnal Akuntansi Multiparadigma JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN EKUITAS (Jurnal Ekonomi dan Keuangan) Asia Pacific Fraud Journal Jurnal Pengabdian kepada Masyarakat Nusantara Unri Conference Series: Community Engagement Prosiding Seminar Nasional Pengabdian Kepada Masyarakat
Yuki Firmanto
Faculty Of Economics & Business, Universitas Brawijaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Public Health Social Sciences Other

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APAKAH TEORI FRAUD PENTAGON RELEVAN DALAM MENDETEKSI PENGGELAPAN PAJAK? Ayu Fury Puspita; Devi Pusposari; Yuki Firmanto
Jurnal Akuntansi Multiparadigma Vol 12, No 3 (2021): Jurnal Akuntansi Multiparadigma (Desember 2021 - April 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.3.30

Abstract

Abstrak – Apakah Teori Fraud Pentagon Relevan dalam Mendeteksi Penggelapan Pajak?Tujuan Utama – Penelitian ini memiliki tujuan menguji adanya dampak efek variabel berdasarkan teori fraud pentagon sebagai deteksi indikasi penggelapan pajak.Metode – Uji t digunakan sebagai metode analisis. Adapun sampel penelitian adalah perusahaan industri dagang yang tercatat dalam Bursa Indonesia selama periode 2015 hingga 2019.Temuan Utama – Teori fraud pentagon tidak relevan dalam melakukan deteksi penggelapan pajak. Pengujian ini memberikan bukti empiris bahwa tidak terjadi indikasi penggelapan pajak dengan melakukan kecurangan akuntansi pada laporan finansial. Unsur tekanan yang diukur dengan 3 proksi tidak mengindikasi dapat terjadi penggelapan pajak.Implikasi Teori dan Kebijakan – Kenaikan atau penurunan rasio keuangan bukan menjadi indikator penggelapan pajak. Hal demikian juga berlaku pada susunan manajemen puncak dan CEO.Kebaharuan Penelitian - Penelitian ini menggabungkan Beneish dan Stuben Model berdasarkan teori fraud pentagon sebagai peringatan dini untuk mengindikasi penggelapan pajak. Abstract – Is the Pentagon's Fraud Theory Relevant in Detecting Tax Evasion? Main Purpose - This study aims to test the impact of variable effects based on the pentagon's fraud theory to indicate tax evasion. Method – The t-test is used as an analysis method. The research sample is a trading industry company listed on the Indonesia Exchange from 2015 to 2019. Main Findings - The Pentagon's fraud theory is irrelevant in detecting tax evasion. This test provides empirical evidence that there is no indication of tax evasion by committing accounting fraud on financial statements. As measured by three proxies, the pressure element does not indicate that tax evasion can occur. Theory and Practical Implications – The increase or decrease in the financial ratio is not an indicator of tax evasion. The same goes for top management and CEOs. Novelty – This study combines the Beneish and Stuben Models based on the pentagon's fraud theory as an early warning to indicate tax evasion.Abstract – Is the Pentagon's Fraud Theory Relevant in Detecting Tax Evasion? Main Purpose - This study aims to test the impact of variable effects based on the pentagon's fraud theory to indicate tax evasion. Method – The t-test is used as an analysis method. The research sample is a trading industry company listed on the Indonesia Exchange from 2015 to 2019. Main Findings - The Pentagon's fraud theory is irrelevant in detecting tax evasion. This test provides empirical evidence that there is no indication of tax evasion by committing accounting fraud on financial statements. As measured by three proxies, the pressure element does not indicate that tax evasion can occur. Theory and Practical Implications – The increase or decrease in the financial ratio is not an indicator of tax evasion. The same goes for top management and CEOs. Novelty – This study combines the Beneish and Stuben Models based on the pentagon's fraud theory as an early warning to indicate tax evasion.
Early Warning System: Solusi Klaim Negatif Rumah Sakit Program Jaminan Kesehatan Nasional Yuki Firmanto
Jurnal Ekonomi Akuntansi dan Manajemen Vol 20 No 1 (2021)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v20i1.19303

Abstract

Hospital bills that are greater than the INA CBGs rate results in losses being charged to the hospital so that it hinders thefulfillment of hospital operational needs. The purpose of this study was to provide an overview of the SIMRS development process by implementing the concept of an early warning system in mitigating BPJS negative claims experienced by RSUD X. The study was conducted at the X Regional General Hospital (RSUD) in Probolinggo. The case study approach was adopted using the data analysis model Framework for the application of systems thinking (FAST). Analysis of the data obtained shows that the existence of BPJS claim information for each patient that can be known in real-time will help mitigate negative claims so as to reduce the risk of loss to the hospital. Referring to this, the resulting output in the form of an early warning system concept was developed using a direct warning model to users with the output of patient billing information. This development can support hospital operations to be effective and efficient. Keywords: BPJS claims, Early Warning System, Framework for the Application of System Thinking
INTEGRITY, UNETHICAL BEHAVIOR, AND TENDENCY OF FRAUD Gugus Irianto; Nurlita Novianti; Kristin Rosalina; Yuki Firmanto
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 16 No 2 (2012)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2012.v16.i2.213

Abstract

The purpose of this research is to analyze the influence of integrity, and compensation systems on unethical behavior, and the influence of unethical behavior on tendency of fraud. The sample used in this research is the staff of financial, and procurement divisions of a higher educational institution. The result of the research indicates that integrity has no influence on unethical behavior, whilst compensation systems have an influence on unethical behavior. The other result shows that ethical environment could drive decision based on ethical principles rather than personal interest. In other words, the tendency of fraud may be reduced by the existence of ethical environment. The results of the study may be further interpreted that appropriate system, integrity, and ethical environment are determinant to ethical behavior.
Implementation of Information Technology, Opportunity, and Tendency of Fraud Nurlita Novianti; Yuki Firmanto
Asia Pacific Fraud Journal Vol 7, No 1: Volume 7, No. 1st Edition (January-June 2022)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v7i1.255

Abstract

The research investigates the impact of fraud in Indonesian public sector by using information technology phenomenon. The study investigates the impact of information technology on the tendency of fraud through mediation to construct an opportunity. Based on the logical thinking of information technology provides capabilities for companies that could potentially open up an opportunity for fraud perpetrators to commit fraud. Therefore, the first test of the research examines the effect of information technology to construct an opportunity. The second test, the research explores the information technology that influence the tendency of fraud without mediation to construct an opportunity. The research uses a group of 58 person who experienced in finance and procurement departments using the judgment sampling method. Partial Least Squares was used to analyze the data. The findings indicate that the existence of information technology within an agency to provide the benefits of information technology capability that was conceived as a media and, therefore, information technology capability will also be able to provide a loophole for fraud perpetrators to do fraud.
PENINGKATAN PEMAHAMAN TATA KELOLA BLUD PUSKESMAS PANDAN Yuki Firmanto; Nurlita Novianti
Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Vol 3 (2022): PROSIDING SEMINAR NASIONAL PENGABDIAN KEPADA MASYARAKAT - SNPPM2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Negeri Jakarta

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Abstract

Abstract In accordance with Permendagri Number 79 of 2018, Pandan Health Center as a BLUD must implement a flexible financial management pattern based on Government Accounting Standards which is marked by the presentation of annual financial reports. Business and Budget Plans (RBA) and Standard Operating Procedures (SOPs) need to be prepared and presented economically, transparently and effectively in order to support the achievement of local government goals. The method of implementing community service uses the service learning method which has four stages, namely investigation, preparation, action and reflection. The results of the service show that the assistance in the preparation of the RBA shows good performance accompanied by the successful preparation of the opening balance of financial statements for 2022 and accounting policies together with the management of the BLUD. Details of the design of the Shopping SOP and Pharmacy SOP are also made and implemented taking into account the characteristics and business schemes of BLUDs in accordance with generally accepted regulations. In its implementation, the Pandan Health Center's finances are expected to be able to understand and interpret financial statement analysis so that the objectives of the financial statements can be achieved more optimally. Abstrak Sesuai Permendagri Nomor 79 Tahun 2018, Puskesmas Pandan selaku BLUD mesti menyelenggarakan pola pengelolaan keuangan yang fleksibel berdasarkan pada Standar Akuntansi Pemerintah yang ditandai dengan adanya penyajian laporan keuangan tahunan. Rencana Anggaran Bisnis dan Anggaran (RBA) dan Standar Operasional Prosedur (SOP) perlu disusun dan disajikan secara ekonomis, transparan dan efektif demi menunjang pencapaian tujuan pemerintah daerah. Metode pelaksanaan pengabdian masyarakat menggunakan metode service learning yang terdapat empat tahapan yaitu investigasi, persiapan, tindakan dan refleksi. Hasil pengabdian menunjukkan bahwa pendampingan penyusunan RBA menunjukkan kinerja yang baik disertai dengan berhasil dibuatnya saldo awal laporan keuangan tahun 2022 dan kebijakan akuntansi bersama-sama dengan manajemen BLUD. Rincian desain SOP Belanja dan SOP Farmasi juga dibuat dan diimplementasikan dengan mempertimbangkan karakteristik dan skema bisnis BLUD sesuai dengan peraturan yang berlaku umum. Dalam pelaksanaannya, pihak keuangan Puskesmas Pandan diharapkan untuk mampu memahami dan menginterpretasikan analisis laporan keuangan supaya tujuan laporan keuangan dapat dicapai lebih optimal.
Pelatihan dan pendampingan pengelolaan keuangan berbasis teknologi pada BUMDes Duyung Endang Mardianti; Yuki Firmanto
Unri Conference Series: Community Engagement Vol 4 (2022): Seminar Nasional Pemberdayaan Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/unricsce.4.324-329

Abstract

In 2022, one of the government's programs and policies focus on advancing and developing the village economy. This is proved by the large amount of government budget allocated to village funds. One of the priorities for using village funds is for village economic recovery. That authority can be done by BUMDes (Village-Owned Enterprise) as the manager of village-owned business.Currently, BUMDes are intensively building infrastructure, improving and promoting natural and man-made tourism in their village, which Duyung Village-Owned Enterprise is part of it. All tourism places in Duyung Village have been already operated. The FEB UB community service team in accordance with their majority, in the financial sector, begin to explore the financial management of the BUMDes.After examination, BUMDes need arrangement of financial management, because so far BUMDes has only made simple financial reports. Moreover, BUMDes funds are currently increasing, both from village funds and from tourism operational income. The Service Team uses the community development method in community service at Duyung Village-Owned Enterprises. This method has five stages, namely engagement, assessment, planning, implementation, and evaluation. The result of this service is that financial management has been arranged and there are financial reports that are accountable by using cloud system technology
Pengembangan Pelaporan Persediaan Farmasi Berbasis Database Sebagai Informasi Pendukung Laporan Keuangan Puskesmas Endang Mardiati; Yuki Firmanto; Novita Mukti Wibowo
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 5 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) SPECIAL ISSUE
Publisher : Cv. Utility Project Solution

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

Abstract

Pada saat ini sedang maraknya puskesmas berganti status menjadi BLUD (Badan Layanan Umum Daerah). Salah satu puskesmas yang sudah berstatus BLUD ada pada wilayah Kabupaten “X”. Pada tahun 2021 puskesmas tersebut harus mulai membuat Laporan Keuangan yang menjadi salah satu laporan pertanggungjawaban badan yang sudah berstatus BLUD. Setelah ditelusuri lebih lanjut, auditor eksternal memberikan beberapa koreksi salah satunya yakni perlu adanya pelaporan persediaan farmasi dengan metode FIFO (First In Firs Out). Pada kenyataanya puskesmas sudah memiliki aplikasi sistem persediaan farmasi secara FIFO namun dalam hal pelaporan pada sistem masih belum bisa menampilkan laporan persediaan farmasi FIFO. Oleh karena itu, Universitas Brawijaya melalui program pengabdian kepada masyarakat Fakultas Ekonomi Bisnis Universitas Brawijaya sebagai stakeholder pada sisi akademisi memberikan pelatihan pengolahan sumber data sistem menjadi laporan persediaan farmasi FIFO, sehingga terciptanya sistem persediaan farmasi yang sesuai dan tepat. Metode pengabdian masyarakat yang tepat untuk permasalah ini adalah Praticipatory Action Research (PAR). Metode ini memiliki empat tahapan yaitu observasi/evaluasi, refleksi, rencana aksi dan tindakan. Hasil dari kegiatan pengabdian ini adalah penanggungjawab farmasi puskesmas dapat menyusun laporan FIFO menggunakan sumber data dari aplikasi sistem persediaan farmasi dan penanggungjawab farmasi puskesmas dapat mengkonversi laporan FIFO menjadi laporan LPLPO (Laporan Pemakaian dan Lembar Permintaan Obat).
Co-Authors Ayu Fury Puspita Devi Pusposari Endang Mardianti Endang Mardiati Gugus Irianto Kristin Rosalina Novita Mukti Wibowo Nurlita Novianti