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Model Deteksi Kecurangan Berbasis Fraud Triangle Sukirman, Sukirman; Sari, Maylia Pramono
JURNAL AKUNTANSI DAN AUDITING Volume 9, Nomor 2, Tahun 2013
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

The case of issuers violation in stock market is one of the most frequent case that should besolved by the stock marketâ€™s Regulator Board. In Indonesia, the authority to do the surveillance instock exchanges is handled by the Capital Market Supervisory Agency and Financial Institution(or called â€˜Bapepam-LKâ€™ in Indonesian). There is a gap between societyâ€™s expectation towardBapepam-LK as the regulator and its performance in solving several companies violation caseswhich demands some alternative solutions. Based on the above description, this study willempirically investigate the development of fraud detection model using fraud triangle based onthe cases of violation committed by public companies in Indonesia. In detail, the problems inthis research are: (1) Is there any difference related to the triggering factors of Fraud Trianglebetween the company that commits fraud and the company that does not; (2) Is there any differencein terms of pressure between the company that commits fraud and the company that does not;(3) Is there any difference in terms of opportunity between the company that commits fraud andthe company that does not; (4) Is there any difference in terms of rationalization between thecompany that commits fraud and the company that does not. This research was carried out to thepublic companies who are registered in Indonesia Stock Exchanges (BEJ). Generally, there aretwo sample group in this research. The first sample group consiststed of the companies who hadcommitted fraud and the second group as comparison consisted of the non-fraud companies. Inthis research there are 98 companies as the research samples which consisted of 23 companieswho had committed fraud and 75 companies who did not commit fraud. The analysis tool usedfor this research was logistic regression because the measurements of dependent variable usedthe categorical that is dummy variable, code (0) was used for the non-fraud companies and code(1) was used to indicate the companies who committed fraud. The research result shows that fromfour hypothesis proposed in this research, only one variable which fits in to the model (variablein equation) because posesses the significance score above 0.05. The interpretation is that thehigher the audit report (rationalization), will make the companyâ€™s probability to commit fraud isalso higher. From the above explanation, it can be concluded that the fourth hypothesis (H4) isaccepted because the audit report (rationalization) is proven to have the ability in forming themodel to predict fraud in a company.

PENGAWASAN IMPELEMENTASI â€œGREEN ACCOUNTINGâ€ BERBASIS UNIVERSITY SOCIAL RESPONSIBILITIES (USR) DI UNIVERSITAS NEGERI SEMARANG SERTA STUDI KOMPARASI UNIVERSITAS SE-KOTA SEMARANG Sari, Maylia Pramono; Hadiprajitno, Paulus Basuki
JURNAL AKUNTANSI DAN AUDITING Volume 9, Nomor 2, Tahun 2013
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Implementing Green Accounting based on the Corporate Social Responsibility (CSR) begins tobe rapidly implemented in Indonesia. The shift of paradigm and companyâ€™s orientation to paymore attention to all stakeholders gives impacts on the companyâ€™s social role and responsibilitieswhich is commonly called as the Corporate Social Responsibilities (CSR). In higher education,the Universityâ€™s responsibilities for society is called University Social Responsibility(USR), is basically an ethical policy which influences the quality of universityâ€™s communityperformance that consists of students, officers, lecturers and all the universityâ€™s staffs throughthe management that responsible toward education, cognitive, employment and environmentwhich are produced by university through some interactive dialogue with society aiming forproducing and developing sustainable human resources. So is Semarang State University as aconservation university which implements University Social Responsibility (USR) to achieve theGood University Governance (GUG). Based on the above statement of problems, this researchaims to gain proofs and investigate, measure and examine the performance of Semarang StateUniversityâ€™s management board whether or not they have conducted the USR well. Beside that,this research also aims to compare the performance and social responsibility between SemarangState University as a Conservation University and other University in Semarang. Has SemarangState University as a conservation university which indeed possesses more conservation valuescompare to the other universities been able to successfully carry out its social responsibilitybetter? In this research, the population used were all universities located in Semarang. In testingthe hypothesis the research used the Independent Sample T Test as confirmation, that is as atesting tool which is used to analyze the comparison by using T Test for two samples whichmatched because the data distributed normally. It aims to find out whether both group have thesame average or significantly different. The research result shows that simultaneously there is nosignificant difference in terms of performance and and social responsibility between SemarangState University as a conservation university compare to the other universities in Semarang.Partially, from four variables used to conduct the test, there is only one variable, that is theEnvironmental Involvement which is statistically has a significant dofference between SemarangState University to the other universities in Semarnag. Meanwhile the other three variables, theyare Environmental Awareness, Environmental Reporting and Environmental Audit, do not showany significant difference. Suggestion for Semarang State University as a conservation universityis to improve the performance and responsibility especially in terms of Environmental Reportingand Environmental Audit.

The Effects of PAD, DAU, and Employee Expenses on Capital Expenditures with Population Density as a Moderating Variable Jati, Kuat Waluyo; Subowo, Subowo; Ilmiyana, Wina; Sari, Maylia Pramono
Jurnal Dinamika Akuntansi Vol 11, No 2 (2019): September 2019
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v11i2.21004

The aims of this study are to analyze the effect of PAD, DAU, and employee expenses on capital expenditure with population density as a moderating variable. The main theories are stewardship and resource dependency theory. The population is 35 districts/cities in Central Java in 2013-2017. There are 175 units that chosen by saturated sampling method. There are 14 of outlier data. Thus, there are 161 unit of analysis. The analytical tools used are descriptive statistic, inferential analysis, and MRA. The results showed that PAD have positive and significant effect on the capital expenditure, DAU does not have significant effect on the capital expenditure, employee expenditure does not have negative and significant effect on the capital expenditure. Population density can moderate the effect of PAD on the capital expenditure. However, population density cannot moderate the effect of DAU and employee expenses on the capital expenditure. The conclusions are PAD has a significant positive effect on the capital expenditure and employee expenses have a significant negative effect on the capital expenditure. It can be a reason that regional governments must increase PAD and reduce employe expenses for capital expenditure.

Ketepatan Pemeringkatan Obligasi Antara Model Prediksi dan Agen Pemeringkat Sari, Maylia Pramono
Jurnal Ilmiah Aset Vol 11 No 1 (2009): Jurnal ASET Volume 11 No 1
Publisher : STIE Widya Manggala

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

Bond rating which is generally released by rating agency has to be paid attention by enthusiastic investors who buy the obligation, because the rating gives the informative statement and gives the signal about probability failure owned by company. Research target is to evaluate and give the empirical evidence so meet the accuracy of bond rating by agent PEFINDO, by testing ability prediction model using accounting information that is finance ratio. By using sample as much 36 companies of non finance or 168 observation since year 2000 until 2002, the result from analysis of Multiple Discriminant Analysis (MDA) by statistic give chapter and verse that fifth of finance ratio raised by a researcher that is ratio leverage (LEVLTLTA), liquidity (LIKCAICL), solvency (SOLCFOTL),profitability (PROFOIS) and productivity (PRODSFA) own the ability in forming model for the prediction of bond rating. Meanwhile the results of analysis of Chi Square gives chapter and verse that bond rating tye prediction model of based on finance ratio by statistic differ and better than bond rating conducted by agent PEFINDO. Thereby prediction model conducted by a the researcher can replace the rating conducted by agent PEFINDO.

Kekonsistenan Rasio Keuangan Dalam Memprediksi Peringkat Obligasi Antar Agen Pemeringkat (Pefindo, Moodys dan Standar & Poors) Sari, Maylia Pramono
Jurnal Ilmiah Aset Vol 10 No 1 (2008): Jurnal ASET Volume 10 No 1
Publisher : STIE Widya Manggala

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

This papper seeks to analyze the ability and consistency of financial ratio variable in predicting bond rating by comparing several research using different bond rating as the data. The result of the empiric research comparation in this paper showed that the financial ratio from the financial report could describe and could be a prediction device of the companyâ€™s bond rating issued by the security rating determiner agent. In addition, it was obtained that from several agents, such as PEFINDO, Moodyâ€™s Standard & Poorâ€™s, are all consistent. There are also some different significant variable on the previous research, it was caused by sample, period, and statistical technique used. Beside that there are still another variables used in Indonesia refered to several previous researches apart from the variable used the paper. From the conclusionâ€™s result, there are found some variable used in forming prediction model in bond rate in Indonesia for future. Other financial ratio variables may be used for example, financialratio and size and growth of the company. Meanwhile another financial ratio variable may be used in forming the model of increasing bond. Those variables are: indenture provision (sinking fund and bond asset) and another environment factor, so that the result of the following researches about the prediction will be more accurate.

STRENGTHENING THE ROLE OF UMKM (KnK KOFFEE RESOURCES) THROUGH SOCIALIZATION AND COMPLETION OF THE COMPOSITION OF FINANCIAL STATEMENTS AND TAX REPORTS (Study in the Home Industry Processing Coffee Beans Supply 75% Coffee Shops in Semarang) Sari, Maylia Pramono; Suryarini, Trisni; Maftukhah, Ida
Indonesian Journal of Devotion and Empowerment Vol 1 No 2 (2019): December 2019
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ijde.v1i2.42253

The activities of community services conducted by the Community Services Team of Universitas Negeri Semarang (PPM Unnes) with a target audience of micro small and medium enterprises (SMEs) in the city of Semarang, namely Knk Koffee Resources. The home industry of coffee processing is the stockist of 60 (supplier 75%) coffee shops in Semarang, the average incomes is 100 million per month. The purpose of the PPM activities to provide reinforcement to the PPM program partners by providing solutions to the problems faced. KnK Koffee Resources does not yet have a regular financial statement, relying solely on billing recap and sales receipt. Recognition from the owner that it is still difficult to make a good decision when relying solely on bookkeeping reports that have been owned. Therefore, this PPM activity is carried out in the form of socialization, training and mentoring with the provision of materials (lectures and simulation practices) related to the preparation of financial statements and tax reports. Expected to improve the knowledge and skills of owners and employees of the administration (bookkeepers and treasurer) in conducting financial management, financial and tax report preparation, increasing sales income and facilitating funding for business expansion. Semarang Mayor is very supportive, give positive appreciation and make the example of KnK Koffee Resources as a coffee processing home industry that has successfully penetrated business penetration, not dwell in the market of Semarang only. With the improvement of financial reporting system to KnK Koffee Resources triggers the creation of a young business ecosystem of startups in Semarang. Kegiatan pengabdian yang dilaksanakan oleh Tim Pengabdian Pada Masyarakat Universitas Negeri Semarang (PPM Unnes) dengan khalayak sasaran Usaha Mikro Kecil dan Menengah (UMKM) di Kota Semarang yaitu Knk Koffee Resources. Industri rumahan pengolahan kopi ini merupakan stockist dari 60 (penyuplai 75%) kedai kopi di Semarang, beromset rata rata 100jt per bulan. Tujuan dari kegiatan PPM untuk memberikan penguatan kepada mitra program PPM dengan memberikan bantuan solusi atas permasalahan yang dihadapi. KnK Koffee Resources belum memiliki laporan keuangan regular, hanya mengandalkan pada rekap billing dan nota hasil penjualan. Pengakuan dari pemilik bahwa masih sulit dilakukan pengambilan keputusan bila hanya mengandalkan pada laporan pembukuan yang selama ini dimilikinya. Oleh karena itu kegiatan PPM ini dilakukan dalam bentuk sosialisasi, pelatihan dan pendampingan dengan pemberian materi (ceramah dan praktik simulasi) terkait penyusunan laporan keuangan dan laporan pajak. Diharapkan dapat meningkatkan pengetahuan dan ketrampilan pemilik serta karyawan administrasi (pembuku dan bendahara) dalam melakukan pengelolaan keuangan, penyusunan laporan keuangan dan pajak, meningkatnya omset penjualan dan memudahkan pendanaan untuk ekspansi usaha. Walikota Semarang sangat mendukung, memberi apresiasi positif serta menjadikan contoh KnK Koffee Resources ini sebagai industri rumahan pengolahan kopi yang telah berhasil melakukan penetrasi bisnis keluar, tidak hanya berkutat di market Kota Semarang saja. Dengan pembenahan sistem pelaporan keuangan pada KnK Koffee Resources memicu terciptanya ekosistem bisnis rintisan anak muda di Kota Semarang yang lebih baik.

Implementasi Konservasi Moral Melalui Pendidikan Akuntansi Berkarakter Untuk Mengoptimalkan Peran Etika Bisnis Dan Profesi Dalam Upaya Mewujudkan Greening Business Management Maylia Pramono Sari; Surya Raharja
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 2 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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There are some very facts related to the environmental crisis that occurred in Indonesia. Environmental crisis facing humanity is a direct result of environmental management â€œnon-ethicalâ€. Thus it can be said that the ecological crisis facing humanity is rooted in a crisis of ethics or moral crisis largely caused by the neglect of character education. Therefore, in order to achieve Greening Business Management is a strategy of integrated environmental management will require optimization of business ethics and professional roles in business processes.The growth of ethical awareness is influenced by a person during oneâ€™s college education. Therefore, it is necessary to raise awareness of the role of education through the implementation of conservation ethical moral in all subjects in the curriculum. If it is also applied to S1 accounting students, the students will become professionals in the field of accounting that have ethical considerations ability is fine as it used to take ethical considerations in both the professional as well as discussion of ethical dilemmas through simulation completion of cases of ethical considerations. The author conducted a conceptual study in the writing of this article and the author seeks to analyze alternative solutions to the problems existing environmental crisis. The authors sought to implement conservation through learning accounting moral character throughout the course to the curriculum S1 Accounting, by taking an example of the study of the curriculum of the Faculty of Economics in Accounting S1 Semarang State University in 2012 with a total of 66 subjects. Real steps by the author is to redesign the competency standards in all accounting courses by optimizing the four aspects of intelligence that is Physic Quotient (PQ), Intellectual Quotient (IQ), Emotional Quotient (EQ) and Spiritual Quotient (SQ) to generate student character positive. Expected with positive character formation of the students, it is expected the perpetrators accounting accounting will also have a good character in the business-related issues so expect moral and character primarily related to the environmental crisis will be resolved and the business can be runÂ with a healthy, consistent and ethical.In this case, the authors classify as accounting actors in the formation of character is the focus of financial accountants, management accountants, public accountants, public sector accountants, managers and stakeholders of the company. The results showed that of the 66 subjects, there were 35 subjects that are the focus of character education for character building accountants, managers and stakeholders; 13 subjects were the focus of financial accountants, public accountants and public sector accountants, 11 subjects were focused management accountant, 7 subjects that focus accountants public and public sector accountants.Keywords: Greening Business Management, Business & Profession Ethics, Learning Accounting Character, Moral Conservation

KEMAMPUAN RASIO KEUANGAN SEBAGAI ALAT UNTUK MEMPREDIKSI PERINGKAT OBLIGASI (PT PEFINDO) Maylia Pramono Sari
Jurnal Bisnis dan Ekonomi Vol 14 No 2: Vol. 14 No. 2 September 2007
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (114.342 KB)

Bond rating is a guide to investor who intends to buy bond because that rating gives informative statement and giving signal about company’s debt failure possibility. The purposes of this research are getting more empirical evidendence about the ability of financial ratios in forming model that used to predict bond rating. The results show that discriminant analysis results are significant ratios. It used 38 manufactures companies with 160 bond issuances from 1999 to 2004. The bond predicting models have accuracy 96,9 % for descriminant analisis. It means the model can be used as tool in predicting bond rating for Indonesian manufacturer company in Indonesia. Key Words : bond rating, financial ratios (leverage, likuidity, solvability, profitability and producttivity), descriminant analysis (MDA) and logistic regression.

Ketepatan Pemeringkatan Obligasi Antara Model Prediksi dan Agen Pemeringkat Maylia Pramono Sari
Jurnal Ilmiah Aset Vol 11 No 1 (2009): Jurnal ASET Volume 11 No 1
Publisher : STIE Widya Manggala

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

Bond rating which is generally released by rating agency has to be paid attention by enthusiastic investors who buy the obligation, because the rating gives the informative statement and gives the signal about probability failure owned by company. Research target is to evaluate and give the empirical evidence so meet the accuracy of bond rating by agent PEFINDO, by testing ability prediction model using accounting information that is finance ratio. By using sample as much 36 companies of non finance or 168 observation since year 2000 until 2002, the result from analysis of Multiple Discriminant Analysis (MDA) by statistic give chapter and verse that fifth of finance ratio raised by a researcher that is ratio leverage (LEVLTLTA), liquidity (LIKCAICL), solvency (SOLCFOTL),profitability (PROFOIS) and productivity (PRODSFA) own the ability in forming model for the prediction of bond rating. Meanwhile the results of analysis of Chi Square gives chapter and verse that bond rating tye prediction model of based on finance ratio by statistic differ and better than bond rating conducted by agent PEFINDO. Thereby prediction model conducted by a the researcher can replace the rating conducted by agent PEFINDO.

Kekonsistenan Rasio Keuangan Dalam Memprediksi Peringkat Obligasi Antar Agen Pemeringkat (Pefindo, Moodys dan Standar & Poors) Maylia Pramono Sari
Jurnal Ilmiah Aset Vol 10 No 1 (2008): Jurnal ASET Volume 10 No 1
Publisher : STIE Widya Manggala

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

This papper seeks to analyze the ability and consistency of financial ratio variable in predicting bond rating by comparing several research using different bond rating as the data. The result of the empiric research comparation in this paper showed that the financial ratio from the financial report could describe and could be a prediction device of the company’s bond rating issued by the security rating determiner agent. In addition, it was obtained that from several agents, such as PEFINDO, Moody’s Standard & Poor’s, are all consistent. There are also some different significant variable on the previous research, it was caused by sample, period, and statistical technique used. Beside that there are still another variables used in Indonesia refered to several previous researches apart from the variable used the paper. From the conclusion’s result, there are found some variable used in forming prediction model in bond rate in Indonesia for future. Other financial ratio variables may be used for example, financialratio and size and growth of the company. Meanwhile another financial ratio variable may be used in forming the model of increasing bond. Those variables are: indenture provision (sinking fund and bond asset) and another environment factor, so that the result of the following researches about the prediction will be more accurate.

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