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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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Problematika Badan Layanan Umum Daerah Pusat Kesehatan Masyarakat 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 2 (2024): JUNI
Publisher : NHM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36089/job.v16i2.2162

Abstract

This study aims to explore the problems of Community Health Centers (Puskesmas) when undergoing a status transition to a Regional Public Service Agency (BLUD). Since Regulation of the Minister of Home Affairs No. 79/2018 on Regional Public Service Agency (BLUD) was officially implemented, the Puskesmas has changed its status to BLUD. When this transition occurs, many problems are faced by the Puskesmas. Therefore, researchers conducted a case study at the Bangkalan Health Center regarding the problems of becoming a BLUD. The resource persons were the Head of the TU Sub-Department, PJ UKM, UKP, Pharmacy and Laboratory, Nursing, Midwives, and Public Health with the Small Discussion Group (SGD) system. The results of the search found that Puskesmas Bangakaln has problems in financial management, human resources who are only experts in the field of health, technology that is still locked, jammed National Health Insurance (JKN) capitation funds, and has not formed an Internal Supervisory Unit (SPI).
Sustainable Strategy, Risk Management, and Financial Performance of Tourism Operators Tarjo Tarjo; Alexander Anggono; Jamaliah Said; Abdul Halim; Eklamsia Sakti
Jurnal Kepariwisataan Indonesia: Jurnal Penelitian dan Pengembangan Kepariwisataan Indonesia Vol. 18 No. 1 (2024): JKI Edisi Juni 2024
Publisher : Ministry of Tourism and Creative Economy/Tourism and Creative Economy Agency Republic of Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47608/jki.v18i12024.77-94

Abstract

The primary purpose of writing this paper is to empirically demonstrate the role of risk management in mediating the relationship between sustainable strategies and the financial performance of tourism operators comprising hotels, homestays, restaurants, and cafes. Researchers distributed a set of questionnaires to tourism operators in Indonesia and obtained two hundred and fifty respondents. Data was analyzed using Structural Equation Modeling - Partial Least Square (SEM PLS). The statistical tool employed is WarpPLS version 7.0. The first finding of the research is that sustainable strategies have a significant positive impact on the sustainable financial performance of tourism operators. Second, a sustainable approach has a significant positive effect on risk management. Third, risk management has a significant positive impact on the sustainable financial performance of tourism operators. The main discovery of this research is that risk management successfully serves as a mediator in the relationship between sustainable strategies and the financial performance of tourism operators.
Abusive earnings management dan Kinerja Perusahaan: Kasus di Sektor Kesehatan Periode 2017-2022 Sakti, Eklamsia; Tarjo, Tarjo; Maduratna, Enggal Sari; Firdaus, Nailufar
Neo-Bis Vol 13, No 2 (2024): DESEMBER
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/nbs.v13i2.28899

Abstract

Penelitian ini bertujuan mencari bukti emipiris pengaruh abusive earnings management terhadap kinerja perusahaan. Metode penelitian menggunakan kuantitatif dengan sumber data dari laporan keuangan yang disediakan oleh Bursa Efek Indonesia. Obyek penelitian adalah perusahaan sektor kesehatan dari tahun 2017-2022. Jumlah sampel sebanyak 72 data laporan keuangan. Teknik analisis data menggunakan regresi data panel. Abusive earnings management diproksikan dengan Accrual Earnings Management, discresionari dari arus kas (CFO), beban (DISEXP), dan biaya produksi (PROD). Di sisi lain, kinerja perusahaan diproksikan dengan Return on Asset (ROA) dan Net Profit Margin (NPM). Hasil regresi data panel membuktikan bahwa DISEXP berpengaruh signifikan negatif terhadap ROA dan NPM. Sementara itu, AEM, CFO, dan PROD tidak berpengaruh terhadap ROA dan NPM.
odus Kejahatan Cyber di E-Commerce: Strategi, Ancaman, dan Cara Menghindarinya Nur Faizah, Yustin; Eklamsia Sakti; Toyyib, Moh
JBT (JURNAL BISNIS dan TEKNOLOGI) Vol. 12 No. 1 (2025): JURNAL BISNIS DAN TEKNOLOGI
Publisher : Nsc Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62045/jbt.v12i1.400

Abstract

Penelitian ini bertujuan untuk mengungkap modus operandi kejahatan siber (cybercrime) yang terjadi melalui e-commerce. Penelitian ini menggunakan pendekatan kualitatif dengan metodologi fenomenologi untuk memahami berbagai pola perilaku kejahatan dalam transaksi daring. Data diperoleh melalui wawancara dengan pihak-pihak terkait.Hasil penelitian menunjukkan bahwa transaksi online memberikan manfaat bagi penjual dalam memperluas pasar dan membantu konsumen memenuhi kebutuhannya dengan lebih mudah. Namun, berbagai modus kejahatan juga ditemukan dalam ekosistem e-commerce. Beberapa di antaranya meliputi pembuatan akun kloningan untuk memanfaatkan cashback dan poin reward, peretasan akun pengguna, pencurian data kartu kredit saat transaksi, serta pencemaran nama baik produk pesaing dengan tujuan meminta ganti rugi. Kasus-kasus dengan nilai kerugian kecil sering kali tidak dilaporkan ke ranah hukum karena biaya litigasi yang tinggi dibandingkan dengan jumlah kerugian yang dialami.
Pengaruh Gimmicks In Earnings Manupulation Shenanigans Terhadap Nilai Perusahaan Eklamsia Sakti; Yustin Nur Faizah; Moh Toyyib
Indonesian Journal of Auditing and Accounting Vol 1 No 1 (2024): Januari 2024
Publisher : IAPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71188/ijaa.v1i1.44

Abstract

Penelitian ini bertujuan untuk menguji secara empiris perusahaan yang memiliki gimmick melakukan earnings manipulation shenanigans terhadap nilai perusahaan. Penelitian ini dilakukan ditiga negara yaitu Indonesia, Malaysia, dan Cina. Jumlah sampel yang digunakan adalah 400 data laporan keuangan. Earnings manipulation shenanigans diproksikan dengan days sales outstanding, rasio kualitas laba, rasio kualitas pendapatan, Beneish M-score model, dan real earnings management. Nilai perusahaan diproksikan dengan profit margin. Hasil penelitian ini membuktikan bahwa earnings manipulation shenanigans berpengaruh signfikan negatif terhadap nilai perusahaan.
How to Detect Financial Shenanigans?: Evidence From the Healthcare Sector in Indonesia Sakti, Eklamsia; Maduratna, Enggal Sari
AKRUAL: JURNAL AKUNTANSI Vol 16 No 2 (2025): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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

Abstract

This research aims to empirically test the ability of financial ratios to detect financial shenanigans during the Covid-19 pandemic. The objects of this research are healthcare companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2022. The research sample consisted of 72 financial report data. The data analysis technique uses logistic regression with IMB SPSS 25 statistical tool. Detection proxies use return on assets (ROA), revenues quality ratio (RQR) and Real Earnings Management (REM). The proxies for financial shenanigans are the Beneish M-score model and the Dechow F-score model. The results of this research are (1) ROA is significant for F score, (2) RQR is significant for F score, (3) REM is significant for M score. The main conclusion of This research is that financial ratios help detect financial shenanigans that occurred during the Covid-19 pandemic.
Fraud Risk Management and Fraud Prevention Factors in the Local Government Tarjo, Tarjo; Anggono, Alexander; Yuliana, Rita; Said, Jamaliah; Sakti, Eklamsia
Journal of Accounting Research, Organization and Economics Vol 8, No 1 (2025): JAROE Vol. 8 No. 1 April 2025
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v8i1.38226

Abstract

Objective study aims to empirically examine the influence of religiosity, leadership ethics, and local wisdom on fraudulent financial statement prevention by implementing Fraud Risk Management in local governments throughout Madura, Indonesia.Design/Methodology The research method used in this study is a quantitative survey method. The dependent variable of this research is fraudulent financial statement prevention. The independent variables of this research are religiosity, leadership ethics, and local wisdom. At the same time, the mediating variable in this research is Fraud Risk Management. The sample of this research is 252 respondents to test this study's hypothesis using Structural Equation Modeling-Partial Least Square (SEM-PLS).Results Religiosity, leadership ethics, and local knowledge also significantly positively affect the application of Fraud Risk Management and its impact on fraudulent financial statement prevention. This study's main finding is that religiosity, leadership ethics, and local wisdom indirectly influence fraudulent financial statement prevention through Fraud Risk Management.Research limitations/implications Discuss the limitations and implications of the research This research contributes to improving the prevention system in local government. Furthermore, applying Fraud Risk Management can mitigate fraudulent financial statements in local government.Novelty/Originality This research presents the latest results from applying Fraud Risk Management to prevent fraud, which is rarely explored in the government sector. Apart from that, the research gap in the weak ethical values in implementing Fraud Risk Management can be answered by adding moderating variables such as religiosity, leadership ethics, and local wisdom. The addition of the moderation variable improves the level of originality of this journal. It provides solutions and updates in implementing Fraud Risk Management in the regional government sector.
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