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Fakultas Ekonomi Dan Bisnis, Universitas Widya Dharma Pontianak
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Analisis Faktor-faktor yang Mempengaruhi Terjadinya Fraud Pada Perbankan di Era New Normal Ricky Ricky; Rida Ristiyana; Mahdi Mahdi; Hengky Leon; Novianty Novianty
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.7296

Abstract

Fraud can have an impact on the destruction of the company's reputation, company losses, damage to employee morality and other negative impacts, therefore fraud is very important to pay attention to in a company. The purpose of this study is to examine and analyze the factors that influence the occurrence of fraud in banking in the new normal era. This research is a quantitative research by distributing questionnaires to respondents. The sample of this study was 100 bank employees whose samples were taken randomly. The independent variable in this study is fraud. While the dependent variable in this study is internal control, salary suitability and leadership style. The questionnaire used has been tested for validity and reliability with good categories. The data collected were analyzed using multiple linear regression analysis techniques with the help of SPSS version 23. The results of this study indicate that 1) internal control has a positive and significant effect on fraud, 2) compensation suitability has a positive and significant effect on fraud, and 3) leadership style has a significant effect on fraud. positive and significant to fraud. The results of the study can be interpreted if banks want to reduce the level of fraud, then banks must improve internal control, compensation suitability and leadership style in the banking world, especially in the new normal era.
PENINGKATAN NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Nurhidayati Nurhidayati; Novianty Novianty; Teguh Setiawan Wibowo; Helmina Br Ginting; Nurul Aini
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.7502

Abstract

This study aims to examine and analyze the effect of financial performance on firm value with good corporate governance as a moderating variable. This research is a quantitative research using secondary data. The population of this study are manufacturing companies that are included in the food and beverage industry sub-sector which are listed on the Indonesia Stock Exchange during the 2017-2020 period. The sampling technique used in this study was purposive sampling. The independent variable in this study is company value as measured by return on assets (ROA). The dependent variable in this study is firm value as measured by Tobin's Q. While the moderating variable in this study is good corporate governance as measured by managerial ownership. The collected data was analyzed using multiple linear regression analysis using the SPSS application tool. The results of this study indicate that 1) financial performance has a positive and significant effect on firm value, and 2) good corporate governance is able to moderate the effect of financial performance on firm value. The results of these findings indicate that if the company wants to increase the value of the company, the company must also improve financial performance, besides that to strengthen this increase, the company must also improve good corporate governance.
Pendampingan Analisis Laporan Keuangan dan Pengendalian Internal sebagai Strategi Pencegahan Fraud Hernat, Okevanrianus Putra; Halim, Kusuma Indawati; Novianty, Novianty; Louw, Febriana
Jurnal Abdimas Mandiri Vol. 8 No. 3
Publisher : UNIVERSITAS INDO GLOBAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jam.v8i3.4629

Abstract

Pendampingan dalam pengelolaan laporan keuangan dan penguatan pengendalian internal sangat penting bagi perusahaan dagang untuk mencegah terjadinya fraud. Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk memberikan pendampingan kepada PT Central Kapuas Utama dalam melakukan analisis dan pengelolaan laporan keuangan, serta memperkuat sistem pengendalian internal sebagai strategi utama dalam pencegahan fraud. Pencegahan fraud memerlukan langkah-langkah sistematis, salah satunya melalui pengelolaan laporan keuangan yang transparan dan penguatan pengendalian internal yang efektif. Pengabdian ini bertujuan untuk melakukan pendampingan kepada PT Central Kapuas Utama dalam mengelola laporan keuangan serta memperkuat sistem pengendalian internal sebagai strategi utama dalam pencegahan fraud. Pendekatan yang digunakan dalam kegiatan pendampingan ini adalah partisipatif dengan metode pelatihan, konsultasi, dan evaluasi berkelanjutan. Pendampingan difokuskan pada pengelolaan laporan keuangan yang akurat dan sesuai dengan standar akuntansi, serta penerapan pengendalian internal yang efektif untuk mendeteksi dan mencegah potensi fraud. Selama proses pendampingan, dilakukan audit internal untuk mengidentifikasi kelemahan sistem, serta simulasi kasus fraud untuk meningkatkan kesadaran dan kesiapan perusahaan dalam menghadapi ancaman tersebut.  Hasil dari kegiatan ini menunjukkan peningkatan pemahaman manajemen PT Central Kapuas Utama tentang pentingnya laporan keuangan yang valid dan andal, serta penguatan sistem pengendalian internal. Penerapan kontrol yang lebih ketat dalam proses operasional terbukti meningkatkan deteksi dini terhadap potensi fraud dan meminimalisir risiko keuangan. Selain itu, pendampingan ini berhasil memperkuat integritas sistem pelaporan keuangan dan meningkatkan kesadaran seluruh staf terhadap pentingnya pengendalian internal dalam pencegahan fraud.
The Impact of Managerial Ownership, Operating Cash Flow, and Sales Growth on Corporate Tax Avoidance Halim, Kusuma Indawati; Novianty, Novianty
GREENOMIKA Vol. 7 No. 1 (2025): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2025.07.1.3

Abstract

This study investigates the impact of managerial ownership, operating cash flow, and sales growth on corporate tax avoidance in energy sector firms listed on the Indonesia Stock Exchange from 2018 to 2022.  The research is quantitative in nature and employs an associative approach.  This study employs secondary data from 21 randomly selected companies, based on criteria including consistent listing on the Indonesian Stock Exchange during the research period and the publication of comprehensive financial statements. Data analysis was conducted utilising multiple linear regression via Stata software.  The study's findings indicate that managerial ownership, operating cash flow, and sales growth have a partial positive impact on tax avoidance. These findings are consistent with agency theory, which holds that company actions, including tax policies, can be influenced by managerial ownership.  The findings also show that financial considerations, like the availability of cash flow and sales growth are important drivers of tax avoidance.
The Effect of Capital Expenditure, Sales Growth, And Leverage on Cash Holdings Halim, Kusuma Indawati; Novianty, Novianty
Jurnal Ilmiah Akuntansi & Bisnis Vol 8 No 2 (2023)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v8i2.4666

Abstract

The maintenance of cash holdings is an essential element in ensuring the financial stability of a company. The utilisation of cash holdings might be advantageous for companies seeking to capitalise on investment prospects or finance their expansion strategies. The maintenance of a robust cash holdings enables organisations to promptly capitalise on favourable investment prospects that may emerge within the market. The purpose of this study is to examine the effect of capital expenditure, sales growth, and leverage on cash holdings. The research population is non-cyclical sector companies, totalling 61 companies in Indonesia Stock Exchange (IDX). Data testing was carried out based on secondary data collected, namely the annual reports of each company between 2017 and 2021. The technique used is quantitative by measuring research variables indicators and testing them with statistical analysis. This research utilized a sample of 61 companies that were selected by the purposive sampling method. Multiple regression was used to analyze the data. The findings of this research show that capital expenditure has a negative effect on cash holdings, the sales growth rate has a positive effect on the cash holdings of the company, and leverage has no effect on cash holdings. The findings of this study will provide valuable insights for policy-makers and stakeholders in making informed strategic business decisions regarding cash holdings.
Implementasi Six Sigma pada Sistem Pembelian, Persediaan dan Distribusi Bahan Baku atau Barang Jadi pada PT XYZ Novianty Novianty; Hadi Santoso; Hartono Hartono
MABIS Vol 13 No 1: Juni 2022
Publisher : LPPM Universitas Widya Dharma Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66003/mabis.v13i1.1029

Abstract

The purpose of this study is to prove that problems in the purchasing, inventory and distribution system of raw materials or finished goods at PT XYZ can be resolved through the implementation of the Six Sigma project. This is because there are many problems in purchasing errors of goods ordered not according to specifications, errors or delays in inputting purchase and inventory data, many raw materials or finished goods are damaged in the warehouse while procurement continues to purchase goods without checking the availability of goods in the warehouse, frequent theft goods in warehouses, and so on. The form of this research is a descriptive study with a survey method. Data collection techniques used were interviews, observation and documentary studies. The data analysis technique used is to analyze the initial conditions of the purchasing, inventory and distribution system of raw materials or finished goods before the company applies the Six Sigma concept. The next process is to analyze the six sigma implementation process in the purchasing, inventory and distribution system of raw materials or finished goods by describing the root causes, causes, effects and solutions or action plans. The last stage is analyzing the impact of the implementation of the six sigma concept. The conclusion in this study is that the company gets fairly optimal results in the form of cost savings, prevention of purchases outside the company, can utilize warehouse stock, apply the principle of 5 R in the warehouse, and prevent theft in the warehouse. The implementation of the Six Sigma project is expected to continue so that it can help company management realize the company's vision and mission. The author's suggestion is that company management should remain consistent and exercise control over the implementation of the Six Sigma project in the purchasing, inventory and distribution system of raw materials or goods.Keywords:     six sigma, purchasing system, inventory and distribution system of raw materials or goods.
Apakah Governance dan Firm Size Mempengaruhi Financial Performance? Audit Quality Sebagai Variabel Moderasi Novianty Novianty; Ridiana Ridiana
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 4: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i4.16236

Abstract

Penelitian ini bertujuan menganalisis pengaruh Good Corporate Governance (GCG) dan ukuran perusahaan terhadap kinerja keuangan dengan kualitas audit sebagai variabel moderasi pada perusahaan yang tergabung dalam indeks LQ45 di Bursa Efek Indonesia periode 2020–2024. GCG diproksikan melalui proporsi dewan komisaris independen, ukuran komite audit, dan kepemilikan manajerial. Kinerja keuangan diukur menggunakan Return on Assets (ROA), sedangkan kualitas audit diklasifikasikan berdasarkan Kantor Akuntan Publik (KAP) Big Four dan Non-Big Four. Penelitian ini menggunakan pendekatan kuantitatif dengan desain asosiatif kausal. Sampel penelitian terdiri dari 24 perusahaan dengan total 120 observasi yang dipilih menggunakan metode purposive sampling. Analisis data dilakukan menggunakan Moderate Regression Analysis (MRA) dengan bantuan perangkat lunak SPSS versi 26. Hasil penelitian menunjukkan bahwa dewan komisaris independen, komite audit, dan kepemilikan manajerial berpengaruh positif signifikan terhadap kinerja keuangan. Kualitas audit memperkuat pengaruh positif dewan komisaris independen terhadap kinerja keuangan, namun tidak memoderasi hubungan komite audit dengan kinerja keuangan. Selain itu, kualitas audit juga memperkuat pengaruh negatif kepemilikan manajerial dan ukuran perusahaan terhadap kinerja keuangan perusahaan.
Pelatihan dan Implementasi Standard Operating Procedure Penjualan sebagai Upaya Meningkatkan Kualitas Layanan UMKM Novianty Novianty; Kusuma Indawati Halim
DIMASEKA Vol 3 No 2 (2025): Oktober 2025
Publisher : FEB Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/dimaseka.v3i2.722

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kualitas pengelolaan usaha pada Toko Istana Sepatu melalui pelatihan dan implementasi Standard Operating Procedure (SOP) penjualan. Permasalahan utama yang dihadapi mitra adalah ketiadaan SOP tertulis yang mengatur alur transaksi penjualan sehingga berpotensi menimbulkan ketidakkonsistenan pelayanan dan pencatatan. Metode pelaksanaan terdiri dari analisis kebutuhan, penyusunan draft SOP, pelatihan karyawan, implementasi SOP, serta evaluasi hasil. Hasil kegiatan menunjukkan adanya peningkatan pemahaman karyawan terhadap alur penjualan, peningkatan efisiensi waktu transaksi, dan kualitas pencatatan penjualan yang lebih rapi. Implikasi dari kegiatan ini adalah perlunya konsistensi penerapan SOP serta pengembangan SOP ke bidang lain seperti pembelian dan persediaan. Kegiatan ini diharapkan menjadi model pendampingan Usaha Mikro, Kecil, dan Menengah (UMKM) untuk meningkatkan tata kelola usaha.
Pengaruh DER, Ukuran Perusahaan dan Pertumbuhan Laba terhadap Kualitas Laba pada Perusahaan Sektor Properti, Real Estate dan Konstruksi Bangunan Subsektor Properti dan Real Estate di Bursa Efek Indonesia (BEI) Periode 2019-2023 Fina Fina; Novianty Novianty
JOURNAL of APPLIED BUSINESS and BANKING (JABB) Vol 5, No 2 (2024): November
Publisher : UNIVERSITAS MUHAMMADIYAH MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jabb.v5i2.27787

Abstract

Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh struktur modal, ukuran perusahaan dan pertumbuhan laba terhadap kualitas laba pada perusahaan sektor property, real estate dan konstruksi bangunan khususnya subsektor property dan real estate di Bursa Efek Indonesia (BEI) selama tahun 2019 sampai dengan tahun 2023. Jumlah populasi dalam penelitian ini sebanyak 40 perusahaan dan sampel sebanyak 29 perusahaan. Hasil pengujian dalam penelitian ini menunjukkan bahwa DER dan Ukuran Perusahaan berpengaruh negatif terhadap kualitas laba, sedangkan Pertumbuhan Laba berpengaruh positif terhadap kualitas laba. Kemudian hasil penelitian menyatakan bahwa Pertumbuhan Laba berpengaruh positif terhadap kualitas laba, sedangkan DER dan Ukuran Perusahaan tidak berpengaruh terhadap Kualitas Laba. Untuk penelitian selanjutnya dapat mempertimbangkan faktor-faktor lain yang mempengaruhi kualitas laba dan memperpanjang periode pengamatan serta menambah jumlah populasi dan sampel perusahaan. Variabel yang berbeda juga dapat menjadi bahan pertimbangan untuk membandingkan hasil penelitian ini.
Implementasi Six Sigma pada Sistem Pembelian, Persediaan dan Distribusi Bahan Baku atau Barang Jadi pada PT XYZ Novianty Novianty; Hadi Santoso; Hartono Hartono
MABIS Vol 13 No 1: Juni 2022
Publisher : LPPM Universitas Widya Dharma Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66003/mabis.v13i1.1029

Abstract

The purpose of this study is to prove that problems in the purchasing, inventory and distribution system of raw materials or finished goods at PT XYZ can be resolved through the implementation of the Six Sigma project. This is because there are many problems in purchasing errors of goods ordered not according to specifications, errors or delays in inputting purchase and inventory data, many raw materials or finished goods are damaged in the warehouse while procurement continues to purchase goods without checking the availability of goods in the warehouse, frequent theft goods in warehouses, and so on. The form of this research is a descriptive study with a survey method. Data collection techniques used were interviews, observation and documentary studies. The data analysis technique used is to analyze the initial conditions of the purchasing, inventory and distribution system of raw materials or finished goods before the company applies the Six Sigma concept. The next process is to analyze the six sigma implementation process in the purchasing, inventory and distribution system of raw materials or finished goods by describing the root causes, causes, effects and solutions or action plans. The last stage is analyzing the impact of the implementation of the six sigma concept. The conclusion in this study is that the company gets fairly optimal results in the form of cost savings, prevention of purchases outside the company, can utilize warehouse stock, apply the principle of 5 R in the warehouse, and prevent theft in the warehouse. The implementation of the Six Sigma project is expected to continue so that it can help company management realize the company's vision and mission. The author's suggestion is that company management should remain consistent and exercise control over the implementation of the Six Sigma project in the purchasing, inventory and distribution system of raw materials or goods.Keywords:     six sigma, purchasing system, inventory and distribution system of raw materials or goods.
Co-Authors Febriana Louw Fina Fina Hadi Santoso Hartono Hartono Helmina Br Ginting Hengky Leon Hernat, Okevanrianus Putra Kusuma Indawati Halim Mahdi Mahdi Nurhidayati Nurhidayati Nurul Aini Ricky Ricky Rida Ristiyana Ridiana Ridiana Sheila Sintya Susan Susan Teguh Setiawan Wibowo Veronica Olivia Vito Apriyanto