Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi dan Bisnis Jurnal Proaksi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Siti Nurwahyuningsih Harahap
Unknown Affiliation
Religion Arts Humanities Economics, Econometrics & Finance Education Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Analysis of Fraudulent Financial Reporting Using the Fraud Triangle (Study Case: PT Tiga Pilar Sejahtera Tbk) Maulida Salmi Utie; Siti Nurwahyuningsih Harahap
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3791

Abstract

This study aims to analyze PT Tiga Pilar Sejahtera Food Tbk (AISA)’s fraudulent financial reporting (FFR) in relation to the fraud triangle theory. This study uses a quantitative approach by analyzing secondary data obtained from AISA's financial statements during 2003-2017. The analysis will be carried out using Excel software to produce regression and variable correlation analyses. The research method uses the Beneish M-score model as FFR proxy and SAS No.99 fraud risk factor as fraud triangle proxies (pressure, opportunity, rationalization). The test results show that pressure, opportunity, and rationalization significantly influence AISA's scandal. The pressure factor is measured by financial target and external pressure indicators. The nature of industry indicator measures the opportunity factor, and the audit reports indicator measures the rationalization factor.
Analisis pengaruh XBRL terhadap kinerja perusahaan di India Farisan Wanaputra; Siti Nurwahyuningsih Harahap
Jurnal Ekonomi dan Bisnis Vol 21 No 2 (2018)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (635.238 KB) | DOI: 10.24914/jeb.v21i2.1686

Abstract

This study aims to analyze the effect of XBRL adoption on firm performance, in terms of Return on Assets (ROA) as an accounting performance measurement and Market to Book Ratio (MTB) as the market performance measurement. The sample consists of 100 firms listed in National Stock Exchange (NSE) and Bombay Stock Exchange (BSE) from 2008 to 2013 that are selected using purposive sampling method. This research empirically tests the hypothesis using Ordinary Least Square (OLS). The findings show that XBRL adoption positively affects firm performance. Increasing information transparency due to XBRL adoption motivates firms to increase the quality of their financial reporting and performance. These results suggest that capital market regulators promote the benefits of XBRL adoption so that listed firms are highly motivated to adopt XBRL.
Evaluasi Pengendalian Internal atas Aset Tetap pada PT Campina Ice Cream Industry Tbk Fathia Rofifah; Siti Nurwahyuningsih Harahap
Jurnal Proaksi Vol. 11 No. 4 (2024): Oktober - Desember 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i4.6601

Abstract

Pengelolaan aset tetap menjadi perhatian utama dari PT X. Freezer sebagai salah satu aset utama Perusahaan menghadapi berbagai risiko seperti idle assets, freezer hilang, dan data freezer yang tidak sesuai. Penelitian ini bertujuan untuk melakukan evaluasi pengendalian internal terhadap aset tetap PT X.  Maka dari itu, pengendalian internal yang optimal merupakan salah satu cara untuk meminimalisir dampak negatif dari risiko-risiko tersebut. Metode penelitian yang digunakan yaitu deskriptif kualitatif berupa studi kasus. Evaluasi pengendalian internal mengacu pada panduan Internal Control - Integrated Framework (ICIF) yang diterbitkan oleh The Committee of Sponsoring Organizations of Treadway Commission (COSO), khususnya komponen Identifikasi Risiko dan Aktivitas Pengendalian. Hasil penelitian menunjukkan bahwa Perusahaan telah melakukan identifikasi risiko dengan baik, namun harus meningkatkan aspek aktivitas pengendalian agar berjalan dengan optimal.
Co-Authors Farisan Wanaputra Fathia Rofifah Maulida Salmi Utie