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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Riset Akuntansi dan Bisnis Neo-Bis BAKI (Berkala Akuntansi dan Keuangan Indonesia) AKRUAL: Jurnal Akuntansi JBT (JURNAL BISNIS dan TEKNOLOGI) Asia Pacific Fraud Journal JURNAL ILMIAH OBSGIN : Jurnal Ilmiah Ilmu Kebidanan & Kandungan JURNAL MEDICAL Jurnal Kepariwisataan Indonesia: Jurnal Penelitian dan Pengembangan Kepariwisataan Indonesia Jurnal Magister Akuntansi Trisakti Journal of Accounting Research, Organization and Economics (JAROE) Indonesian Journal of Auditing and Accounting
Sakti, Eklamsia
Sekolah Tinggi Ilmu Kesehatan Ngudia Husada Madura
Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Immunology & microbiology Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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DETECTION OF FRAUD INDICATIONS IN FINANCIAL STATEMENTS USING FINANCIAL SHENANIGANS Eklamsia Sakti; Tarjo Tarjo; Prasetyono Prasetyono; Moh. Riskiyadi
Asia Pacific Fraud Journal Vol 5, No 2: Volume 5, No. 2nd Edition (July-December 2020)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v5i2.170

Abstract

This study aims to empirically test the detection of indications of financial statement fraud based on financial shenanigans. Financial shenanigans are proxied by the growth in days' sales outstanding, cash flow from operating divided by net income, and accounts receivable divided by sales. Indication of financial statement fraud is proxied by the F-Score model. This research was conducted at oil and gas companies in Indonesia and Malaysia. Hypothesis testing used multiple linear regression analysis. The test was carried out in three steps, namely testing on Indonesia and Malaysia, Indonesia, and Malaysia. The results of this study found evidence that the growth of the days' sales outstanding is significant to the indication of financial statement fraud in Malaysia. Another result is that the growth in a collection period, cash flow from operating divided by net income, and accounts receivable divided by sales is not significant if tested separately for Indonesia and Malaysia and Indonesia.
Uncovering of Potential Fraud in the Preparation of Village Planning and Budgeting Documents in Madura Tarjo Tarjo; Yustin Nur Faizah; Moh. Toyyib; Eklamsia Sakti; Heindrika Eka Pramudita
Jurnal Ilmiah Akuntansi dan Bisnis Vol 16 No 2 (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.i02.p04

Abstract

This study determines the planning and budgeting of documents in the gray village. Researchers empirically evaluate and demonstrate how the actual practice of village government was conducted. This study uses a qualitative approach to the case study method to analyze the data, which was drawn from unstructured interviews, observations, and documentation. The findings reveal how opportunities for fraud can be due to a lack of understanding of functions, duties, and responsibilities and how they also affect budget preparation. This is due to the pressure in completing planning and budgeting documents that affect uninformed village chairmen and chiefs who are signing documents. Another finding is that there are typically two village secretaries who act as financial coordinators for one village government. Keywords: documents, planning, budgeting, village
Detecting Indications of Financial Statement Fraud: a Hexagon Fraud Theory Approach Tarjo; Alexander Anggono; Eklamsia Sakti
AKRUAL: JURNAL AKUNTANSI Vol 13 No 1 (2021): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v13n1.p119-131

Abstract

This study emphasizes on examining the fraud hexagon theory referring to signs of fraud of financial statements, which employs all manufacturing companies listed in the IDX (Indonesia Stock Exchange). However, total selected sample are 153 of the manufacturing industry. The companies are categorized into indicated and not indicated committing fraud in the 2010-2018 period by applying the Beneish M-Score. The findings demonstrated that financial stability, the financial targets, the external pressures, the nature of industry, and CEO duality can be applied to predict fraud of financial statements. Meanwhile, personal financial needs, ineffective monitoring, quality of external auditors, auditor turnover, director turnover, and marginal costs cannot indicate occurrence of the fraud of financial statement. The findings conclude that pressure, ego, and opportunity significantly affect the financial statement fraud. Future research are suggested to consider different proxies for fraudulent financial statements; hence, the accuracy of the proxies can be compared with this study. Moreover, adding other proxies of conspiracy such as bonuses received by managers will be beneficial.
BIBLIOMETRIC ANALYSIS OF BIG DATA RESEARCH IN FINANCE Farhan Afie Ar-Raisi; Eklamsia Sakti; Alexander Anggono; Tarjo Tarjo
Jurnal Magister Akuntansi Trisakti Vol. 10 No. 1 (2023): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v10i1.12560

Abstract

Big data consists of structured and unstructured data. In the finance area, the data is extensively applied for business development. Consequently, researches on this area are growth in a fast pace. Hence, this study is intended to portray trend of several previous studies concerning of big data in the financial sector.  Data sources refer to articles searched in the Science Direct, Emerald Insight and Google Scholar. Based on the purposive sampling method, it is acquired 61 papers. Findings of this study indicate that those papers mostly were published by the Science Direct. The research method mostly applied in those studies was a qualitative approach. Most of the papers in this area were published during the 2017 and China was a country that was frequently used as an object of study. The University of Minho was an institution that actively doing research in this area. The Procedia Computer Science was the most active publishing journal, and the decision making was an area that was frequently researched. 
Tantangan Dan Peluang Dalam Penelitian Anti-Money Laundering Dengan Pendekatan Bibliometric Approach Yustin Nur Faizah; Fri Medistya Anke Priyono; Moh Toyyib; Eklamsia Sakti
Jurnal Riset AKuntansi dan Bisnis Vol 24, No 1 (2024): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/16206

Abstract

This study aims to provide research opportunities for further research related to anti-money laundering actions. This research uses a bibliometric approach. After going through a purposive sampling selection process, 113 journals or articles were sampled for journals or articles. Data sources are from journals and articles published in Science Direct, Emerald Insight and Google Scholar. The search results show that Emerald Insight is the source of the most reviews or articles. The type of research that is often done is qualitative research with a literature review approach. 2019 was the year that gave the most reviews or articles. The United Kingdom (UK) is the subject country that performs this research the most. The Journal of Money Laundering Control is the most widely published. The Financial Action Task Force (FATF) is an area frequently covered in research. Journals are the most widely used source of data. Governmental and international regulations are urgently needed to enforce cases of money laundering and terrorist financing. Technology as a means of detection and prevention as well as the concept of AML is often used as a research object. This research provides knowledge and potential for future research.
INTEGRASI PENGENDALIAN INTERNAL PADA BADAN LAYANAN UMUM DAERAH (BLUD) PUSKESMAS Sakti, Eklamsia; Sari Maduratna, Enggal; Firdaus, Nailufar
JURNAL MEDICAL P-ISSN : 2685-7960 e-ISSN : 2685-7979 Vol 4 No 1 (2024): APRIL
Publisher : NHM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36089/jm.v4i1.2287

Abstract

The Indonesian government issued regulations regarding the transition of community health centers to regional public service agencies (BLUDs) in 2018. These regulations require all community health centers in Indonesia to change their status to BLUDs. During this transition, the Community Health Center faced many challenges, such as preparation, financial management, technology, human resources, corruption and poor internal control, which negatively impacted the performance and survival of the Community Health Center. Therefore, this article will integrate the internal control of the Committee of Sponsoring Organizations of the Treadway Commission (COSO) into BLUD Community Health Centers so that they can resolve all their problems and improve their performance. The approach of this article uses a qualitative descriptive approach. Based on the results and discussions, COSO internal control can be implemented in BLUD community health centers. In addition, the five components of COSO internal control can increase the preparedness of community health centers, improve technology and innovation, competent human resources, reduce corruption, and increase the effectiveness of internal control so that the performance of BLUD community health centers increases.
MANIPULASI LABA DI SEKTOR KESEHATAN: STUDI SEBELUM, SAAT, DAN SESUDAH PANDEMI COVID-19 DI INDONESIA Sakti, Eklamsia; Faizah, Yustin Nur; Maduratna, Enggal Sari
BAKI (Berkala Akuntansi dan Keuangan Indonesia) Vol. 9 No. 1 (2024): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v9i1.50484

Abstract

This research aims to explore indications of earnings manipulation during the Covid-19 pandemic. The subject of this research concerns companies in the health sector listed on the Indonesia Stock Exchange (BEI). Tools to measure indications of earnings manipulation use the Earnings Quality Ratio, Revenue Quality Ratio, Accruals Earnings Management, Real Earnings Management, Beneish M-score model, and DechowF-score model. Based on the research results, this study reached three main conclusions. First, indications of earnings manipulation continue to increase between 2018 and 2022. Second, when the pandemic hit, earnings manipulation saw a significant increase, especially in 2021. Third, once the pandemic ended, indices There were still many cases of earnings manipulation, including manipulation of earnings quality, recording of false income, poor cash flow, production expenses and costs.
Pengaruh Manajemen Laba Terhadap Kinerja Perusahaan di Sektor Kesehatan Selama Pandemi Covid-19 Sakti, Eklamsia; Sari Maduratna, Enggal; Firdaus, Nailufar
JURNAL ILMIAH OBSGIN : Jurnal Ilmiah Ilmu Kebidanan & Kandungan P-ISSN : 1979-3340 e-ISSN : 2685-7987 Vol 16 No 1 (2024): MARET
Publisher : NHM PRESS

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Abstract

The main objective of this research is to conduct empirical tests on the relationship between earnings management and company performance. The research objects are health sector companies listed on the Indonesia Stock Exchange (BEI) during 2017-2022. The research sample consisted of 72 financial report data originating from 12 companies selected based on purposive sampling. The earnings management proxy uses accrual earnings management and real earnings management. Accrual earnings management uses a modified Jones model proxy. Real earnings management uses discretionary cash flow, discretionary expenses and discretionary production costs as proxies. Company performance uses the Return on Assets (ROA) proxy. Based on the results of panel data regression using Eviews 10, accrual earnings management has a significant negative effect on financial performance. Furthermore, discretionary cash flow and discretionary expenses have a significant positive effect on company performance. Lastly, discretionary production costs have no effect on financial performance.
PENGARUH SERVICE STANDARD COMMUNICATION DAN KOMITMEN MANAJEMEN TERHADAP KUALITAS LAYANAN DAN KEPUASAN PELANGGAN Firdaus, Nailufar; Sari Maduratna, Enggal; Sakti, Eklamsia
JURNAL ILMIAH OBSGIN : Jurnal Ilmiah Ilmu Kebidanan & Kandungan P-ISSN : 1979-3340 e-ISSN : 2685-7987 Vol 15 No 4 (2023): DESEMBER
Publisher : NHM PRESS

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

Abstract

Nowadays, competition has occurred in various business fields, both in the manufacturing and service sectors. Organizations must have the right strategy in order to win competition in the industry so that the organization can develop for the long term. These existing challenges also affect the business world related to health services. Over the last thirty years, there has been an increasing need for quality healthcare services to improve lifestyles. Improving the quality of health services is a major concern for patients, and providing better services for patients has become the focus of hospitals (Jandavath and Byram, 2016). The community's increasing need for health services is not being balanced by adequate services from community health centers. Puskesmas is a health service facility that carries out public health efforts and first-level individual health efforts, by prioritizing promotive and preventive efforts, to achieve the highest level of public health in its working area (RI Minister of Health Regulation No. 43, 2019) This research design uses a quantitative research design, with a case study approach. The variables studied are independent variables, including Service Standard Communication and Management Commitment, while the dependent variables are Service Quality and Customer Satisfaction. The research was conducted from November 2023 to February 2024 at the Socah Community Health Center, Bangkalan. The population is 128 patients who have received service at the Socah Community Health Center for an average of 1 month, using simple random sampling with a sample size of 98 people. The data collection tool uses a questionnaire. Data analysis used univariate and bivariate analysis with the Spearman rank statistical test.
ANALISIS PENGARUH BAURAN PEMASARAN TERHADAP JUMLAH KUNJUNGAN PASIEN PADA ERA UNIVERSAL HEALTH COVERAGE DI PKM SOCAH BANGKALAN Firdaus, Nailufar; Sari Maduratna, Enggal; Sakti, Eklamsia
JURNAL ILMIAH OBSGIN : Jurnal Ilmiah Ilmu Kebidanan & Kandungan P-ISSN : 1979-3340 e-ISSN : 2685-7987 Vol 15 No 3 (2023): SEPTEMBER
Publisher : NHM PRESS

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Abstract

Menurut Depkes (2009), Puskesmas adalah kesatuan organisasi fungsional yang menyelenggarakan upaya kesehatan yang bersifat menyeluruh, terpadu, merata dapat diterima dan terjangkau oleh masyarakat dengan peran serta aktif masyarakat dan menggunakan hasil pengembangan ilmu pengetahuan dan teknologi tepat guna, dengan biaya yang dapat dipikul oleh pemerintah dan masyarakat luas guna mencapai derajat kesehatan yang optimal, tanpa mengabaikan mutu pelayanan kepada perorangan. Puakesmas memiliki target capaian setiap tahunnya, oleh karena itu agar menarik minat pengguna jasa pelayanan kesehatan perlu dilakukan kegiatan pemasaran. Salah satu unsur dari strategi pemasaran adalah bauran pemasaran auran pemasaran ini semakin lama semakin berkembang terutama dalam bidang jasa, tidak hanya mencakup produk, promosi, dan harga (4P), namun juga meninjau dari segi tempat, orang, proses, dan bukti fisik yang selanjutnya dikenal dalam istilah bauran pemasaran jasa sebagai 7P. Jenis penelitian kuantitatif dengan pendekatan cross sectional
Co-Authors Abdul Halim Alexander Anggono Alexander Anggono, Alexander Faizah, Yustin Nur Farhan Afie Ar-Raisi Firdaus, Nailufar Fri Medistya Anke Priyono Heindrika Eka Pramudita Jamaliah Said Maduratna, Enggal Sari Moh Toyyib Moh. Riskiyadi Moh. Toyyib Prasetyono Prasetyono Rita Yuliana Said, Jamaliah Tarjo Tarjo Tarjo Tarjo Tarjo Tarjo Tarjo Toyyib, Moh