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All Journal Jurnal Ilmiah Akuntansi dan Bisnis IJBE (Integrated Journal of Business and Economics) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Yumary: Jurnal Pengabdian kepada Masyarakat Studi Akuntansi, Keuangan, dan Manajemen Review of Applied Accounting Research Media Riset Akuntansi Auditing & Informasi Jurnal Studi Pemerintahan dan Akuntabilitas Bukhori: Kajian Ekonomi dan Keuangan Islam Jurnal Ilmiah ESAI Goodwood Akuntansi dan Auditing Reviu
Yuliansyah Yuliansyah
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Lampung, Bandar Lampung
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mathematics Social Sciences Other

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Trigger Factors of Fraud Triangle Toward Fraud On Financial Reporting Moderated by Integration Of Technology Industry 4.0 Agoestina Mappadang; Yuliansyah Yuliansyah
Jurnal Ilmiah Akuntansi dan Bisnis Vol 16 No 1 (2021)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2021.v16.i01.p07

Abstract

This study examines triggers factors of the fraud triangle, core of all fraud auditing standards, for assessing the likelihood of fraudulent financial reporting. The Fourth Industrial Revolution (Industry 4.0) brings vital changes to industries, which forces people to face and act on these changes and may get impacted on fraudulent financial reporting. As Industry 4.0 ushers the use of new technology, the use of computerized systems for huge data analysis has advantage and disadvantage in audit and fraud detection. Therefore, our research uses the integration of technology 4.0 as a moderating variable on fraudulent financial reporting. This study also aims to determine fraud with the Beneish M-Score as a financial forensic tool to gage potential fraud in firms' financial statements. The population of this study was drawn from five priority sectors of the Making Indonesia 4.0 program, namely industries in five manufacturing subsectors listed on the Indonesia Stock Exchange. Results indicate that pressure does not have significant effect on fraudulent financial reporting. On the other hand, the opportunity with effective monitoring variable has a negative significant effect on fraudulent financial reporting, whereas rationalization has a positive significant effect on fraudulent financial reporting. The integration of Industry 4.0 variable moderates the effect of fraud on fraudulent financial reporting. Keywords: fraud triangle, technology industry, pressure, opportunity, rationalization
Pelatihan Standar Akuntansi Pesantren dalam penyusunan laporan keuangan bagi staf keuangan pondok pesantren Yuliansyah Yuliansyah; Fajar Gustiawaty Dewi; Yunia Amelia
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 1 (2020): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jpm.v1i1.57

Abstract

Kegiatan pengabdian ini bertujuan untuk membantu pesantren agar dapat lebih baik dalam menyusun laporan keuangannya agar akuntabilitas dan tanggung jawab dari laporan keuangan dapat dipertanggungjawabkan ke publik secara lebih baik pesantren untuk penyusunan laporan keuangan berdasarkan standar akuntansi pesantren. Lokasi mitra pengabdian berada di Way Ratai Kabupaten Pesawaran dan di Dusun Umbul Kates Tanjung Sari Natar, dimana terdapat pondok pesantren penghafal alquran dan Pondok Pesantren Al Hidayah. Metode yang digunakan pelatihan, pendampingan dan pendampingan penerapan Teknologi dengan Luaran dari hasil pengabdian ini adalah meningkatnya pengetahuan dan keahlian staf keuangan mitra dalam penyusunan laporan keuangan berdasarkan standar yang sudah ditetapkan oleh organisasi profesi Ikatan Akuntan Publik dan dapat dipublikasikan pada jurnal atau prosiding pengabdian pada masyarakat serta diberitakan dalam media online. Hasil pengabdian yang dilaksanakan secara keseluruhan, kenaikan pengetahuan dan pemahaman peserta pelatihan rata-rata 30 persen dari keseluruhan peserta. Sedangkan kenaikan sebesar 0 persen dialami oleh 5 peserta yang tetap belum memahami mengenai materi yang disampaikan dan merasa kurang cukup waktunya, membutuhkan penjelasan secara lebih intens. 100 persen peserta kegiatan rata-rata belum pernah mengikuti pelatihan sejenis, sehingga dibutuhkan pendampingan lebih lanjut. Kata kunci: Pelatihan, Pedoman Akuntansi Pesantren
Pelatihan peningkatan value ekonomi dan lingkungan pondok pesantren untuk sustainability di era society 5.0 Yunia Amelia; Yuliansyah Yuliansyah; Andri Winata
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 1 (2020): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jpm.v1i1.58

Abstract

Tujuan Kegiatan pengabdian ini melatih santri dan pengelola untuk memanfaatkan potensi yang ada di lingkungan sekitarnya untuk dapat menjadi salah satu sumber arus kas masuk bagi pesantren maupun bagi kesejahteraan santri yang sebagaian berasal dari keluarga yang tidak mampu. Lingkungan disekitar pesantren jika dikelola dengan benar dapat menghasilkan sesuatu yang bermanfaat untuk menjadi salah satu sumber pemasukan bernilai ekonomis. Adapun metode yang dilakukan berupa pelatihan dan pendampingan dengan materi potensi pengoptimalan pemanfaatan lingkungan berpotensi ekonomi, pengelolaan arus kas masuk dan keluar serta manajemen keuangan. Luaran dari hasil pengabdian ini adalah meningkatkan skill dan pengetahuan santri dan pengelola pondok untuk meningkatkan value ekonominya dengan tetap menjaga kelestarian lingkungan di sekitar pondok dengan memberikan skill pelatihan pengelolaan keuangan dan lingkungan bernilai ekonomis dengan memanfaatkan berbagai potensi yang ada dilingkungannya agar dapat meningkatkan kesejahteraan pondok dan santrinya. Kegiatan ini telah dilaksanakan Pada Hari Sabtu tanggal 8 Agustus dan 15 Agustus dengan narasumber Tim Dosen Pengabdian dari Fakultas Ekonomi dan Bisnis Universitas Lampung bertempat di Pondok Pesantren dihadiri 60 peserta. Hasilnya terjadi peningkatan pengetahuan rata-rata 40 persen dari peserta mengenai materi yang diberikan. Kata kunci: pelatihan manajemen, value ekonomi, value lingkungan, sustainability
Pengaruh Total Quality Management, teknologi dan budaya organisasi terhadap kinerja manajerial Apip Alansori; Erna Listyaningsih; Yuliansyah Yuliansyah; Iing Lukman; Eka Sariningsih
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 2 (2021): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v2i2.204

Abstract

Purpose: To find out how much influence the managerial performance has in managing MSMEs and how capable it is in implementing Total Quality Management, technology and organizational culture in increasing MSMEs income. Research methodology: This research is a qualitative research with a case study approach. The data survey method used was research using probability sampling, Partial Least Square (PLS), Average Variance Extracted (AVE, Coefficient of Determination and Path Coefficient Test and Banana Chips MSME on Street Pagar Alam Bandar Lampung. Results: Total Quality Management, technology, and organizational culture simultaneously have a significant influence on managerial performance. Limitations: Time and number of research samples. Contribution: In the MSMEs environment, the natural fence road in Bandar Lampung and local government related to MSMEs Keywords: Total Quality Management, Technology, Organizational culture, Managerial performance, MSMEs
Pengaruh Partisipasi Penganggaran terhadap Kesenjangan Anggaran dengan Komunikasi sebagai Variabel Moderasi: Studi Perusahaan di Batam Nabila Shafira Kusnadi; Reni Oktavia; Dewi Sukmasari; Yuliansyah Yuliansyah
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 3 No. 1 (2021): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i1.647

Abstract

Purpose: This study aimed at examining the effect of budgeting participation with communication as an intervening variable towards budgetary slack Research Methodology: A quantitative approach was the method used for this analysis. The research was obtained by primary data through the online questionnaire with 255 respondents in Batam’s service companies. The PLS-based structural equation modeling has been used to calculate the statistic of the data. Results: Based on the hypothesis testing result, the result shows that budgeting participation has a significant and positive effect on budgetary slack meaning H1 is accepted. Budgeting participation has a significant and positive effect on communication meaning H2 is accepted. Communication has a significant and positive effect on budgetary slack meaning that H3 is rejected. Communication can mediate budgeting participation on budgetary slack precisely strengthen the budgeting participation towards budgetary slack meaning H4 is accepted Limitations: This study only uses a service company in Batam as a research sample and the communication model used is Kenis (1979) who has modified in research (Ruliana, 2014) Contribution: This study contributes to disseminating information about the influence of budgeting participation as an independent variable on budgetary slack as the dependent variable can be moderated by communication so that the company needs to consider the budgeting process and build a communication climate so that employees can improve their performance.
Pengaruh Profitabilitas dan Likuiditas terhadap Pengungkapan Sustainability Report di Perusahaan yang Terdaftar pada Jakarta Islamic Index (JII) Eko Setiawan; Yuliansyah Yuliansyah; Rindu Rika Gamayuni
Studi Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 2 (2022): Januari
Publisher : Studi Akuntansi, Keuangan, dan Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1077.968 KB) | DOI: 10.35912/sakman.v1i2.1163

Abstract

Purpose: The purpose of this study is to examine the effect of profitability and liquidity on our sustainability report. Previous research used financial performance variables with profitability, liquidity, leverage, and activity ratios in manufacturing companies in 2014 and Global Reporting Initiative (GRI) 2006 measurements with 79 triple bottom line items (disclosure of economic, social, and environmental performance). Method: Liquidity and profitability are the independent variables in this study. While the measurement variable is the 2016 Global Reporting Initiative (GRI) sustainability report, which is 91 items. The sample uses the Purposive Sampling method on companies listed on the Jakarta Islamic Index (JII) in 2018-2020. Based on the purposive sampling method, the number of companies that have disclosed sustainability reports is 18 companies that are sampled in this study. The analytical method used in this research is multiple regression analysis methods with SPSS 20 software. Results: The results show that profitability and liquidity have no effect on the Sustainability Report. It can be seen by testing the hypothesis that the profitability variable as measured by return on assets has a significance value of 0.160 > 0.05, while the liquidity variable as measured by the current ratio has a significance value of 0.072 > 0.05. Limitations: This study cannot be used as a basis for overall selection for companies listed in the Jakarta Islamic Index (JII), because the population in this study is limited to companies. consistently recorded in 2018-2020 and the variables in this study are still very small in scope to find out what factors influence the alleged Sustainability Report on companies listed on the Jakarta Islamic Index (JII). Contribution: Further research can be improved and improved in quality, it is hoped that the sample can be used for all companies listed on the Indonesia Stock Exchange.
COVID-19 Pandemic on MSMEs in Bandar Lampung Yuliansyah Yuliansyah; Erna Listyaningsih; Eka Sariningsih; Wiewiek Indriani
Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2022.v17.i02.p07

Abstract

The COVID-19 pandemic has an impact on the global economy, including MSMEs. The purpose of this study was to determine the impact of COVID-19 on the financial performance and labor of MSMEs in the Bandar Lampung banana chip center, as well as the impact of labor on financial performance and labor as an intervening factor. The data collected were analyzed using Partial Least Square. It was found that the COVID-19 pandemic had an impact on financial performance and labor. Additionally, labor had an influence on financial performance. The main strength in this study is the discovery of direct and indirect effects of the COVID-19 pandemic on financial performance, with labor acting as an intervening variable between the COVID-19 pandemic and financial performance. This finding implies that people are used to the new normal life namely by carrying out routine activities while implementing health precautions to avoid the COVID-19 transmission. Keywords: COVID-19 pandemic, the effect of COVID-19 pandemic, MSME
REAKSI PASAR MODAL TERHADAP PANDEMI COVID-19 DI INDONESIA Rosa Novilia; Yuliansyah Yuliansyah; Ade Widiyanti
Review of Applied Accounting Research (RAAR) Vol 2, No 1 (2022): Review of Applied Accounting Research (RAAR) - February
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (373.825 KB) | DOI: 10.30595/raar.v2i1.13011

Abstract

Penelitian ini mengkaji perbedaan Abnormal return, Market capitalization, Trading volume activity, dan frekuensi perdagangan untuk mengidentifikasi kandungan informasi mengenai kebijakan yang dilakukan selama pandemi Covid-19 berlangsung di Indonesia yaitu PSBB yang di lakukan di Kota DKI Jakarta. Dalam penelitian ini terdapat dua peristiwa yang diteliti kandungan informasinya yaitu pengumuman pemberlakuan PSBB pertama di Indonesia yang terjadi di Kota DKI Jakarta, dan pengumuman pemberlakuan PSBB tahap kedua, yang juga terjadi di Kota DKI Jakarta. Subsektor hotel, restoran, dan pariwisata diwakili oleh 36 perusahaan yang akan dijadikan contoh dalam penelitian ini. Penelitian berlangsung selama 11 hari, terdiri dari 5 hari menjelang acara, 1 hari selama acara, dan 5 hari setelah acara. Uji nonparametrik Wilcoxon Signed Rank Test digunakan untuk menguji hipotesis dalam penelitian ini. Hasil pengujian hipotesis menunjukkan bahwa Pada saat pemberlakuan PSBB pertama, terdapat perbedaan Abnormal Return dan Kapitalisasi Pasar, namun tidak terdapat perbedaan aktivitas Volume Perdagangan dan Frekuensi Perdagangan. Terdapat perbedaan Abnormal return, Kapitalisasi pasar, Aktivitas volume perdagangan namun tidak terdapat perbedaan frekuensi perdagangan pada pengumuman pemberlakuan PSBB tahap kedua di DKI Jakarta. 
REVIEW 10 PENELITIAN TENTANG PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA PARA MANAJER Eksa Ridwansyah; Yuliansyah ,
Media Riset Akuntansi, Auditing & Informasi Vol. 10 No. 1 (2010): APRIL
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1830.569 KB) | DOI: 10.25105/mraai.v10i1.2800

Abstract

This article is to review of ten researches in Indonesia which discussed the influency of budgeting participation toward the managerial performance. This article founds some variation of samples, methods, and conclusions of these researches. Ten researches are purposively selected with two conditions, the studies were conducted in Indonesia and after 2000. Based on the general review, these ten researches resulted vary conclusions, depended on the research variables. Nevertheless, most of researches found that budgeting participation affected managerial performance.
Analisis Kebijakan Hutang pada Subsektor Kontruksi dan Bangunan di Indonesia Nurkomala Nurkomala; Yuliansyah Yuliansyah; yunia amelia
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 3 No. 4 (2022): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i4.1398

Abstract

Purpose: This article aims to find out how the independent variable affects the dependent variable. Asset growth, liquidity, and profitability are independent variables; debt policy is the dependent variable. Method: The types and sources of data in this study are quantitative research, with data sources through the Indonesian Stock Exchange web. The data used in this study is the ratio of asset growth, liquidity, and profitability, with the determination of the sample using the porposive sampling method and produces 51 samples of construction and building sub-sector companies. The reason for using the construction and building sub-sector is because the company is overshadowed by a higher debt burden since 2018 plus the Covid-19 pandemic. The analysis used in this study is multiple linear regression analysis using the software SPSS 26. Results: The result showed that indicate the asset growth and Profitability, liquidity, and variability all have a substantial negative impact for the policy of debt. Liquidity also has a significant positive impact on debt policy. Limitation: This research was only conducted at used only revolves around the building and construction that in 2018 until 2020, firms from the subsector should be registered on the Indonesia Stock Exchange Contributions: This exploration has contributed to the enrichment of aspects of the management accounting literature, especially in construction and building sub-sector companies.
Co-Authors Ade Widiyanti Agoestina Mappadang Amelia Ifani Amelia, Yunia Andri Winata Apip Alansori Chara Pratami Tidespania Tubarad Dewi Sukmasari Eka Sariningsih Eko Setiawan Eldam Pradana Erna Listyaningsih Fajar Gustiawaty Dewi I Ketut Sukedarsana Ibnu Trilaksono Iing Lukman Ki Agus Andi Komalasari, Agrianti Lukmanul Hakim Rusdi Nabila Shafira Kusnadi Nurkomala Nurkomala Pigo Nauli Putri Zaviera Azzahra Ratna Septiyanti Reni Oktavia Ridwansyah, Eksa Rindu Rika Gamayuni Rindu Rika Gamayuni Rosa Novilia Sudrajat sudrajat Suharto Suharto Tri Utari Wiewiek Indriani yunia amelia