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All Journal Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Jurnal Bina Bangsa Ekonomika Jurnal Ekonomi, Bisnis dan Manajemen Kupna Akuntansi: Kumpulan Artikel Akuntansi
Shella Gilby Sapulette
Universitas Pattimura
Humanities Economics, Econometrics & Finance Education Other

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Pengaruh Crowes Fraud Pentagon dalam Mendeteksi Kecurangan Pelaporan Keuangan Shella Gilby Sapulette; Kathleen Asyera Risakotta
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 7 No. 1 (2020)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v7i1.2605

Abstract

This study aims to obtain empirical evidence and to examine the elements of fraud in fraud pentagon theory against indications of fraudulent financial reporting on 42 leasing companies  listed in the Indonesia stock exchange (BEI) period 2016-2018. Independent variables in this research were financial target, external pressure, ineffective monitoring, change in auditor, change of director, and frequent number of CEO’s picture, while the dependent variable was fraudulent financial reporting which measured using earnings management (DACC). This research use multiple linear regression method with 21 SPSS software. The results of this research shows that financial target, ineffective monitoring, and frequent number of CEO’s picture are significant in detecting fraudulent financial reporting. These variables represents three elements in fraud pentagon, namely pressure, opportunity and arrogance.
Analisis Studi Kelayakan Usaha “Ginza.id” Shella Gilby Sapulette; Kathleen Asyera Risakotta
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 3 No. 1 (2023): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v3i1.87

Abstract

There are lots of opportunities that can be used as ideas for starting a business. And a business opportunity with promising prospects and never empty of enthusiasts is one of them, for example, a feasibility study for a clothing business. Ginza.id is a business engaged in the women's clothing sector which has a simple and comfortable concept. Ginza.id also has a goal to improve the economy among young people. Ginza.id markets its products through social media such as personal websites and social media accounts namely Instagram and Facebook. This activity contains business feasibility studies which are reviewed from several aspects, namely market and marketing aspects, production engineering aspects, legal aspects, management aspects and financial aspects. Methods used a qualitative methods and data collection are interviews and documentation. From the analysis results, it can be concluded from various aspects that Ginza.id has business feasibility and is able to develop into a profitable business in the future
Pengaruh Penerapan Green Accounting dan Kinerja Lingkungan terhadap Nilai Perusahaan Manufaktur yang terdaftar di BEI tahun 2018-2020 Shella Gilby Sapulette; Franco Benony Limba
Kupna Akuntansi: Kumpulan Artikel Akuntansi Vol 2 No 1 (2021): Kupna Akuntansi: Kumpulan Artikel Akuntansi
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura di Kabupaten Maluku Barat Daya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.005 KB) | DOI: 10.30598/kupna.v2.i1.p31-43

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh penerapan green accounting dan kinerja lingkungan terhadap nilai perusahaan pada perusahaan-perusahan dalam sektor manufaktur yang terdaftar di Bursa Efek Indonesia. Penelitian ini mengunakan data sekunder berupa laporan keuangan perusahaan manufaktur yang terdaftar di BEI pada periode 2018 hingga 2020 dan data peringkat kinerja lingkungan (PROPER) yang diambil dari Kementerian Kehutanan dan Lingkungan Hidup. Sampel yang diambil sebanyak 19 perusahaan sector manufaktur dan teknik analisis yang digunakan pada penelitian ini adalah analisis regresi linier berganda. Hasil analisis data diketahui bahwa variabel green accounting tidak berpengaruh terhadap Nilai Perusahaan sedangkan variable kinerja lingkungan memiliki pengaruh yang signifikan terhadap variabel nilai perusahaan.
PENGARUH KEBIJAKAN DIVIDEN, KEBIJAKAN HUTANG, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Shella Gilby Sapulette; Intan Fadila Senduk
Kupna Akuntansi: Kumpulan Artikel Akuntansi Vol 3 No 1 (2022): Kupna Akuntansi: Kumpulan Artikel Akuntansi
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura di Kabupaten Maluku Barat Daya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (548.166 KB) | DOI: 10.30598/kupna.v3.i1.p1-18

Abstract

Penelitian ini bertujuan memberikan bukti empiris mengenai kebijakan dividen, kebijakan hutang, dan profitabilitas dalam memprediksi nilai perusahaan dengan menguji masing-masing variabel.Objek penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2020, dengan mengungkapkan dan menyajikan data yang dibutuhkan, menggunakan satuan mata uang rupiah dalam pelaporan keuangan, perusahaan tidak mengalami kerugian. Metode yang digunakan dalam pemilihan objek pada penelitian ini adalah purposive sampling yang melibatkan 21 perusahaan manufaktur yang terdaftar di Bursa EfekIndonesia (BEI) periode 2018-2020 dengan periode pengamatan selama 3 (tiga) tahun adalah sebanyak 63 sampel perusahaan. Model analisis yang digunakan dalam penelitian ini adalah model analisis regresi linier berganda yang dilakukan dengan bantuan program SPSS versi 26 for window. Hasil penelitian ini menunjukkan bahwa Kebijakan Dividen (DPR) dan Kebijakan hutang (DER) tidak menunjukkan pengaruh yang signifikan terhadap nilai perusahaan. Sedangkan Profitabilitas (ROE) berpengaruh signifikan terhadap nilai perusahaan.
PENGARUH ANGGARAN BERBASIS KINERJA DAN KESULITAN MENENTUKAN UKURAN KINERJA TERHADAP AKUNTABILITAS KINERJA PEMERINTAH DAERAH Shella Gilby Sapulette; Theresia Febiengry Sitanala
Jurnal Bina Bangsa Ekonomika Vol. 16 No. 2 (2023): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v16i2.426

Abstract

This study aims to empirically examine the effect of performance-based budgeting and the difficulty of determining performance measures on performance accountability using a quantitative approach and tested with SPSS 24. This research was conducted on OPD of Ambon City government with a research sample of 69 employees. The sampling technique uses purposive sampling. The test results show that performance-based budgeting has a positive and significant effect on local government performance accountability, while difficulty determining performance measures does not affect local government performance accountability
Green Accounting At Hospital Niar Astaginy; Fitriani Fitriani; Rahmawaty Arifiani; Shella Gilby Sapulette; Sri Gustini
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 2 No. 3 (2023): September : Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v2i3.1312

Abstract

The purpose of this research is to investigate the use of Green Accounting in medical waste management at AMC Hospital. Bandung AMC Hospital is the subject of the study. The research methodology is qualitative. According to the study's findings, the hospital's spending for medical management waste. These expenses are reported in identical accounts, and the disclosure of incurred environmental costs has yet to be published in a distinct report from the parent report. Based on the notion of green accounting, this study reveals environmental cost reports and how to quantify the costs of environmental information supplied by hospitals for medical management.
Co-Authors Fitriani FRANCO BENONY LIMBA Intan Fadila Senduk Kathleen Asyera Risakotta Niar Astaginy Rahmawaty Arifiani Sitanala, Theresia Febiengry Sri Gustini