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CRYPTO INVESTMENT CYBERCRIME Rahmad Tantawi; Muhammad Salman; Tuti Meutia; Safrizal
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i1.13364

This bibliometric analysis examines studies related to crypto investment cybercrime. This research is a literature review using the Harzing Publish or Perish and Mendeley search tools, limited to studies related to crypto investment cybercrime in the 2017-2023 research period and published in Scopus-indexed journals. The results of the study show that only four publications were found to be directly related to crypto investment cybercrime, so it is recommended that further research be conducted empirically and published in Scopus-indexed journals. The limitations of this study are that the review was only conducted through a literature review with a research period of the last five years, and it is recommended that future researchers analyze “crypto investment cybercrime” empirically and then conduct research on the financial sector analysis unit, such as in the banking sector and other financial institutions.

PENGARUH RASIO LIKUIDITAS, SOLVABILITAS DAN AKTIVITAS TERHADAP KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI Mayang Murni; Meutia, Tuti; Soraya, Intan
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 5 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i5.12916

Penelitian ini bertujuan untuk mengetahui Pengaruh Rasio Likuiditas, Solvabilitas dan Aktivitas terhadap Kinerja Keuangan Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI). Objek pada penelitian ini adalah Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel menggunakan metode sampling jenuh. Metode pengumpulan data berasal dari data histori perusahaan yaitu data keuangan yang sudah diaudit oleh Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia pada periode 2014-2023. Metode analisis data yang digunakan dalam penelitian ini yaitu analisis regresi linier berganda dengan mengoperasikan Software SPSS. Hasil penelitian ini menunjukkan bahwa secara parsial rasio likuiditas berpengaruh negatif dan signifikan terhadap kinerja keuangan, rasio solvabilitas berpengaruh negatif dan tidak signifikan terhadap kinerja keuangan dan rasio aktivitas berpengaruh positiftif dan signifikan terhadap kinerja keuangan. Dan secara simultan Rasio Likuiditas, Rasio Solvabilitas dan Rasio Aktivitas berpengaruh signifikan terhadap kinerja keuangan.

Pengaruh Kualitas Audit, Free Cash Flow Terhadap Manajemen Laba Sundari Sapitri; Tuti Meutia
Hikamatzu | Journal of Multidisciplinary Vol. 1 No. 1 (2024): science for life
Publisher : Hikamatzu | Journal of Multidisciplinary

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

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas audit, free cash flow terhadap manajemen laba pada perusahaan Pt tiga pilar sejahtera food tbk. Metode penelitian yang diterapkan dalam studi ini adalah metode kualitatif dengan pendekatan studi literatur. berdasarkan hasil dari penelitian ini dapat disimpulkan bahwa kualitas audit dan free cash flow berpengaruh positif terhadap manajemen laba. Laba adalah alat untuk menilai bagaimana manajemen sukses dalam mengoperasikan perusahaan. Hal tersebut dapat mengukuran kinerja operasional yang mencerminkan keberhasilan manajemen dalam mengelola entitas tersebut. Namun, ini sering kali mendorong perilaku oppoturnistik (menguntungkan diri sendiri) atau dikenal sebagai manajemen laba, yang bertujuan untuk memanipulasi angka-angka keuangan demi keuntungan pribadi. Kualitas audit berpengaruh terhadap manajemen laba

Studi Literatur: Teknik Audit Risiko Dalam Pengungkapan Money Laundering Dari Perspektif Audit Investigatif Dinda Hafizhoh; Tuti Meutia
Hikamatzu | Journal of Multidisciplinary Vol. 1 No. 1 (2024): science for life
Publisher : Hikamatzu | Journal of Multidisciplinary

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

Cases of similar fraud using the deception depicted as white-collar crime often occur. Fraud is very dangerous and detrimental to many parties, which is a conditional act. Fraud has occurred in all areas of life. Computer forensics can be used to help investigate fraud cases involving technology. The use of whistleblowers can also help uncover cover-ups. Tracing money flows or follow the money is one of the important techniques in cases of money laundering disclosure. The use of tax techniques can also be used in examining organized crime and income tax evasion. Risk-based risk management can help organizations manage potential risks and minimize potential losses. By using a risk-based audit approach and appropriate investigative audit techniques, companies can prevent and address various risks, including money laundering

Determinan Penerapan Standar Akuntansi Pemerintah (SAP) Berbasis Akrual dan Dampaknya terhadap Kinerja Keuangan Pemerintah Daerah pada OPD Kota Langsa Mayang Priska Anggraini; Meutia, Tuti; Iqlima Azhar
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i1.10506

The purpose of this study was to examine the effect of the quality of human resources and information technology on the application of accrual-based government accounting standards (SAP) and its impact on local government financial performance in the OPD of Langsa City. The sample in this study were OPDs included in the leading sector in Langsa City which were selected using the Stratified Sampling method. Based on path analysis, it shows that the Quality of Human Resources has a positive and significant effect on the Application of Accrual-Based SAP, Information Technology has a positive and significant effect on the Application of Accrual-Based SAP, the Application of Accrual-Based SAP has a positive and significant effect on Local Government Financial Performance, the Quality of Human Resources has a positive and significant effect on Local Government Financial Performance, Information Technology has no effect on Local Government Financial Performance. Based on the sobel test, it shows that Accrual-Based SAP Implementation is able to mediate the effect of HR Quality on Local Government Financial Performance while Accrual-Based SAP Implementation is not able to mediate the effect of Information Technology on Local Government Financial Performance.

INCREASING THE CAPACITY OF GAMPONG'S BUSINESS ENTITY (BUMG) IN AN EFFORT TO IMPROVE COMMUNITY WELFARE IN LANGSA CITY Junita, Afrah; Andiny, Puty; Meutia, Tuti; Ellidar, Ellidar
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 4 (2022): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i4.365

BUMG is one of the important considerations for channeling village community initiatives in developing village potential, managing and utilizing the potential of village natural resources, optimizing human resources (village residents) in their management, and the existence of capital participation from the village government in the form of financing and gampong wealth that submitted to be managed as part of BUMG. Through the development of gampong potentials accompanied by community participation in managing BUMG, it will encourage the village economy and create village economic independence. However, ironically, of the 66 BUMGs, only 30 are active and the rest are in suspended animation. According to the Head of BUMDes, the Gampong Community Empowerment Agency (BPMG) of Langsa City, the BUMDes have no creative ideas, so they do not have market competitiveness, and the weak resources that master technology, so they cannot connect the products produced by BUMG with the market by using technology. The results showed that Langsa City BUMG is in the first quadrant, namely the Strategy Quadrant for Supporting Aggressive Strategy where this quadrant is a very profitable situation because it is supported by strengths and opportunities so that it can take advantage of existing opportunities. The strategy taken is to support an aggressive growth policy (growth oriented strategy). Weak resources that master technology so that they cannot connect the products produced by BUMG with the market by utilizing technology. The results showed that Langsa City BUMG is in the first quadrant, namely the Strategy Quadrant for Supporting Aggressive Strategy where this quadrant is a very profitable situation because it is supported by strengths and opportunities so that it can take advantage of existing opportunities. The strategy taken is to support an aggressive growth policy (growth oriented strategy). Weak resources that master technology so that they cannot connect the products produced by BUMG with the market by utilizing technology. The results showed that Langsa City BUMG is in the first quadrant, namely the Strategy Quadrant for Supporting Aggressive Strategy where this quadrant is a very profitable situation because it is supported by strengths and opportunities so that it can take advantage of existing opportunities. The strategy taken is to support an aggressive growth policy (growth oriented strategy). The results showed that Langsa City BUMG is in the first quadrant, namely the Strategy Quadrant for Supporting Aggressive Strategy where this quadrant is a very profitable situation because it is supported by strengths and opportunities so that it can take advantage of existing opportunities. The strategy taken is to support an aggressive growth policy (growth oriented strategy). The results showed that Langsa City BUMG is in the first quadrant, namely the Strategy Quadrant for Supporting Aggressive Strategy where this quadrant is a very profitable situation because it is supported by strengths and opportunities so that it can take advantage of existing opportunities. The strategy taken is to support an aggressive growth policy (growth oriented strategy).

INCREASING THE CAPACITY OF GAMPONG'S BUSINESS ENTITY (BUMG) IN AN EFFORT TO IMPROVE COMMUNITY WELFARE IN LANGSA CITY Junita, Afrah; Andiny, Puty; Meutia, Tuti; Ellidar, Ellidar
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 5 (2022): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i5.383

BUMG is one of the important considerations for channeling village community initiatives in developing village potential, managing and utilizing the potential of village natural resources, optimizing human resources (village residents) in their management, and the existence of capital participation from the village government in the form of financing and gampong wealth that submitted to be managed as part of BUMG. Through the development of gampong potentials accompanied by community participation in managing BUMG, it will encourage the village economy and create village economic independence. However, ironically, of the 66 BUMGs, only 30 are active and the rest are in suspended animation. According to the Head of BUMDes, the Gampong Community Empowerment Agency (BPMG) of Langsa City, the BUMDes have no creative ideas, so they do not have market competitiveness, and the weak resources that master technology, so they cannot connect the products produced by BUMG with the market by using technology. The results showed that Langsa City BUMG is in the first quadrant, namely the Strategy Quadrant for Supporting Aggressive Strategy where this quadrant is a very profitable situation because it is supported by strengths and opportunities so that it can take advantage of existing opportunities. The strategy taken is to support an aggressive growth policy (growth oriented strategy). Weak resources that master technology so that they cannot connect the products produced by BUMG with the market by utilizing technology. The results showed that Langsa City BUMG is in the first quadrant, namely the Strategy Quadrant for Supporting Aggressive Strategy where this quadrant is a very profitable situation because it is supported by strengths and opportunities so that it can take advantage of existing opportunities. The strategy taken is to support an aggressive growth policy (growth oriented strategy). Weak resources that master technology so that they cannot connect the products produced by BUMG with the market by utilizing technology. The results showed that Langsa City BUMG is in the first quadrant, namely the Strategy Quadrant for Supporting Aggressive Strategy where this quadrant is a very profitable situation because it is supported by strengths and opportunities so that it can take advantage of existing opportunities. The strategy taken is to support an aggressive growth policy (growth oriented strategy). The results showed that Langsa City BUMG is in the first quadrant, namely the Strategy Quadrant for Supporting Aggressive Strategy where this quadrant is a very profitable situation because it is supported by strengths and opportunities so that it can take advantage of existing opportunities. The strategy taken is to support an aggressive growth policy (growth oriented strategy). The results showed that Langsa City BUMG is in the first quadrant, namely the Strategy Quadrant for Supporting Aggressive Strategy where this quadrant is a very profitable situation because it is supported by strengths and opportunities so that it can take advantage of existing opportunities. The strategy taken is to support an aggressive growth policy (growth oriented strategy).

THE EFFECT OF AUDITOR COMPETENCE, INDIVIDUAL MORALITY AND THE EFFECTIVENESS OF THE INTERNAL CONTROL SYSTEM ON FRAUD PREVENTION AT MEDAN CITY PUBLIC ACCOUNTING FIRM Indri Julieta Br Ketaren; Tuti Meutia; Agustina Nurul Fajriah
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 2 No. 2 (2022): March
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v2i2.1233

This study aims to determine the influence of Auditor Competence, Individual Morality and the Effectiveness of the Internal Control System on Fraud Prevention at Medan City Public Accounting Firm. The sample selection in this study is to use a saturated sample model using the entire population into a sample. The total population in this study is 48 senior auditors from 22 Public Accounting Firms (KAP) located in Medan City. Data collection was carried out by distributing questionnaires to 48 respondents. The data obtained were analyzed using the SPSS (Statistical Product and Service Solutions) program. The analytical methods used in this study are validity test, classical assumption test and multiple linear regression analysis. The results of this study show that (1) Auditor Competence does not have a significant effect on fraud prevention. (2) Individual morality partially has a significant influence on fraud prevention. (3) The effectiveness of the Internal Control System does not have a significant effect on fraud prevention and (4) Auditor Competence, Individual Morality and Internal Control System Effectiveness simultaneously have a significant influence on fraud prevention.

ANALYSIS OF BANKRUPTCY PREDICTION WITH COMPARISON OF SPRINGATE AND ZMIJEWSKI MODELS ON STATE-OWNED COMPANIES IN THE INFRASTRUCTURE SECTOR LISTED ON THE IDX Dea Selvani; Afrah Junita; Tuti Meutia
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 2 No. 5 (2022): September
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v2i5.1234

This study aims to determine the prediction of potential bankruptcy in State-Owned Enterprise companies in theInfrastructure sector listed on the Indonesia Stock Exchange using the Springate and Zmijewski models. The data used in this study are the company's financial statements published on the Indonesia Stock Exchange. Popolasi in this study is all 9 companies of State-Owned Enterprises in the Infrastructure sector listed on the Indonesia Stock Exchange. Sampling technique using purposive sampling, so that 7 companies can be used as research samples. The data analysis method uses bankruptcy prediction models including Springate and Zmijewski and uses different tests on both prediction models with normality test and Kruskal-Wallis H test. The results showed that the springate prediction model predicts more companies that have the potential to go bankrupt while the zmijewski model does not, the springate model has an accuracy rate of 67% in predicting bankruptcy, while the zmijewski model is only 29%, so in this study the springate model is the most appropriate model to predict company bankruptcy..

Pengaruh Opini Auditor Dan Jumlah Komite Audit Terhadap Audit Delay Dengan Auditor Switching Sebagai Variabel Intervening Irene, Dila Anindya; Salman, Muhammad; Meutia, Tuti
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3466

This study aims to find out the influence of auditor's opinion and the number of audit Committees on Audit delay and Auditor switching as intervening variables in trading, services and investment companies listed in the Sharia stock index in 2011-2020. The population of this study was 89 trading,services and investment companies listed on the Sharia stock index in 2011-2022. The sampling method used was purposive sampling method, so that 9 sample companies were obtained. The data analysis method used is classical assumption test, path analysis test and sobel test using SPSS (Statistical Package for the Social Science) as an analysis tool. The results of this study stated that the auditor's opinion and the number of audit committees did not significantly affect the auditor switching. Auditor switching, auditor opinion and number of audit Committee did not significantly affect audit delay. Switching auditors cannot mediate the effect of auditor's opinion and the number of audit Committees on audit delay. The limitation of this study is the lack of the latest references and the latest theories about Auditor switching and audit delay. Suggestions from this study that investors pay more attention to the condition of the company compared with the auditor's opinion. Because it does not mean if the opinion given by the auditor other than Unqualified the company has a bad reputation because many other aspects can be seen and assessed from the company's performance other than the auditor's opinion.

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