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All Journal Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Jurnal Pengabdian Eksplorasi Humaniora JIMEK
Mega Andani
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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DETEKSI FINANCIAL STATEMENT FRAUD: PENGUJIAN FRAUD DIAMOND PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Rakhmi Ridhawati; Mega Andani; Mellani Yuliastina; Jadidah Jadidah
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 14 No 2 (2021): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.14 No.2 September 2021
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract

The purpose of this study was to prove and analyze Fraud Financial Statement Detection with Fraud Diamond Testing in Manufacturing corporations in the consumer goods industry sector listed on the IDX in the 2016-2018 period. This research used quantitative methods. The population of this study was manufacturing corporations in the consumer goods industry sector listed on the IDX in the 2016-2018 period. The sample of this study was 37 companies with a total of 111 data. The results of this study indicate that financial targets has no effect on financial statement fraud. External pressure has no effect on financial statement fraud. The nature of the industry has an effect the financial statement fraud. The ineffectiveness of supervision has no effect on financial statement fraud. The change of auditors has no effect on the financial statement fraud. Change of directors has no effect on financial statement fraud. Simultaneously, financial objectives, external pressures, the nature of the industry, ineffective supervision, turnover of auditors, and changes in directors has an impact on financial statement fraud.
PENGARUH PENGENDALIAN INTERNAL, KOMPENSASI DAN PERSONAL ATTITUDE TERHADAP FRAUD PADA PT REVIMA FITNESS INDONESIA Mega Andani; Indra Saputra; Iin Parlina
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 16 No 1 (2023): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol 16. No.1 Maret 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v16i1.420

Abstract

This research aims to examine and analyze the effect of Internal Control, Compensation and Personal Attitude on Fraud at PT Revima Fitness Indonesia. The population of this research are all employees of PT Revima Fitness Indonesia. The research sample used saturated sampling of 36 people. Analysis using logistic regression. The results of the research show that Internal Control has an effect on Fraud at PT Revima Fitness Indonesia. Compensation has an effect on PT Revima Fitness Indonesia's fraud. Personal attitude influences PT Revima Fitness Indonesia's fraud. Internal Control, Compensation, Personal attitude towards PT Revima Fitness Indonesia fraud.
Pelatihan Sederhana Briket Arang Dari Pemanfaatan Limbah Kelapa Sebagai Peluang Wirausaha Desa Pulau Sugara Elma Abnaina; Mega Andani; Muhammad Zainuddin; Desi Sawaluna
Jurnal Pengabdian Eksplorasi Humaniora Vol. 2 No. 2 (2024): Jurnal Pengabdian Eksplorasi Humaniora
Publisher : Program Studi Administrasi Bisnis

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ABSTRAK: Pelatihan sederhana briket kelapa yang bertujuan sebagai peluang wirausaha untuk membangun kemandirian Masyarakat desa pulau Sugara Kabupaten Barito Kuala Kecamatan Alalak. Limbah batok kelapa yang dijadikan sebagai arang briket adalah opsi bahan bakar alternatif yang dapat menggantikan minyak sebagai energi biomassa, briket arang juga bersifat ramah lingkungan dan mudah terurai. Potensi limbah ini dapat dimanfaatkan sebagai bahan baku pembuatan briket arang. Bahan baku pembuatan briket arang lebih beragam, karena persyaratannya tidak seketat untuk pembuatan arang. Bahan baku berupa kayu ataupun bahan lain yang mengandung lignin dan selulosa seperti serutan tempurung kelapa sawit tunggak pohon, pohon, gambut, tepung tapioka sebagai perekat dan lain-lain Hasil Pelatihan ini juga menjadi motivasi dan inspirasi Masyarakat desa dalam meningkatkan ekonomi masyarakat dan terciptanya pengembangan dan keterampilan Masyarakat Desa dalam berwirausaha ABSTRACT: Simple coconut briquette training aimed at being an entrepreneurial opportunity to build the independence of the Sugara Island Village Community, Barito Kuala Regency, Alalak District. Coconut shell waste that is used as charcoal briquettes is an alternative fuel option that can replace oil as biomass energy, charcoal briquettes are also environmentally friendly and easily decomposed. The potential of this waste can be used as raw material for making charcoal briquettes. The raw materials for making charcoal briquettes are more diverse, because the requirements are not as strict as for making charcoal. Raw materials in the form of wood or other materials containing lignin and cellulose such as shavings of oil palm shells, tree stumps, trees, peat, tapioca flour as adhesives and others. The results of this training also motivate and inspire the village community in improving the community's economy and creating development and skills for the village community in entrepreneurship
Kecurangan Laporan Keuangan: Profitabilitas, Ukuran Perusahaan, Opportunity pada Perusahaan Sub Sektor Property dan Real Estate Mega Andani; Indra Saputra; Hanifah Hanifah; Ahmad sulthon Nasyir
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 4 No. 3 (2024): November : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v4i3.6942

Abstract

The purpose of this study is to analyze the effect of Profitability (X1), Company Size (X2), Opportunity (X3) on Financial Report Fraud in Property and Real Estate Sub-Sector Companies listed on the Indonesia Stock Exchange in 2019-2022.The research method used is quantitative. The population of the study was 70 Property and Real Estate Sub-Sector Companies listed on the Indonesia Stock Exchange in 2019-2022. The research sample used 14 companies based on purposive sampling. Profitability is proxied by Return On Asset, Company Size, Opportunity, Financial Report Fraud is proxied by Earning management. Regression analysis uses logistic regression.The results of the study indicate that profitability has no effect on financial statement fraud. The variables Company Size and Opportunity have a negative effect on financial statement fraud. In the Property and Real Estate Sub-Sector Companies listed on the Indonesia Stock Exchange in 2019-2022.
Co-Authors Ahmad sulthon Nasyir Desi Sawaluna Elma Abnaina Hanifah Hanifah Iin Parlina Indra Saputra Indra Saputra Jadidah Jadidah Mellani Yuliastina Muhammad Zainuddin Rakhmi Ridhawati