Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Owner : Riset dan Jurnal Akuntansi
Amelia Amelia
Sekolah Tinggi Akuntansi dan Manajemen Indonesia
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Analisis Kinerja Keuangan pada PT. Bank Perkreditan Rakyat (BPR) Kabupaten Simalungun Eka Pratiwi Septania Parapat; Kisno Kisno; Benjamin Albert Simamora; Amelia Amelia
Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 1 (2019): Owner Vol 3 No. 1, Periode Februari 2019
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v3i1.96

Abstract

 The purpose of this study was to determine the financial condition based on liquidity ratio, solvency ratio, and profitability ratios in the PT. Bank Perkreditan Rakyat (BP R)KABUPATEN SIMALUNGUN Siantar in the years 2013  – 2015.  Field research method by approaching directly to the company that became the object of study. Book study library to research conducted by several scientific books and papers relating to discussion conducted.  The total assets in  2013 were Rp. 20.405.837.239 and increased in 2014 to Rp. 21.845.491.637, and in 2015 also increased to at  Rp.  24.383.506.204.  In  2013  the number of sales of  Rp.3.527.453.681 the company makes a profit of Rp. 386.631.825.  In 2014  sales increased to as much Rp. 3.820.802.620 with profit Rp. 440.536.679 and also increased from the previous year. In 2015 the company sales increased much Rp. 4.127.157.198, and makes a profit of Rp. 504.013.708
Deteksi Financial Statement Fraud Berdasarkan Perspektif Pressure dalam Fraud Triangle Muhammad Yunus; Ompon Lastiur Sianipar; Kharisma Yudha Saragih; Amelia Amelia
Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 2 (2019): Owner Volume 3 Nomor 2 Agustus 2019
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v3i2.229

Abstract

This study aims to determine the effect of the fraud triangle perspective illustrated by financial stability, external pressure, and financial targets on financial statement fraud on manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. This research is a type of causal associative research with a quantitative approach. The sample in this study were 49 Manufacturing Companies listed on the Indonesia Stock Exchange in 2015-2018. The type of data used in this study is secondary data. Data analysis method used in this study is Logistic Regression Analysis with the help of SPSS 25 software. The results obtained in this study indicate that external pressure has a positive and significant effect on financial statement fraud. Financial targets have a significant negative effect on financial statement fraud. While financial stability does not significantly influence financial statement fraud.
Co-Authors Benjamin Albert Simamora Eka Pratiwi Septania Parapat Kharisma Yudha Saragih Kisno Kisno Muhammad Yunus Ompon Lastiur Sianipar