Article Per Year (5 Year)
p-Index From 2021 - 2026
7.138
P-Index
This Author published in this journals
All Journal Jurnal GeoEkonomi International Journal of Applied Finance and Business Studies Jurnal Pengabdian Kreativitas Pendidikan Mahakam (JPKPM) JAS (Jurnal Akuntansi Syariah) Nusantara Innovation Journal EKONOMIKA: Manajemen, Akuntansi dan Perbankan Syari’ah OBOR: Oikonomia Borneo Jurnal Abdimas Mahakam
Siti Rohmah
Universitas Widya Gama Mahakam Indonesia
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

Published : 32 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 32 Documents
Search

 1   2   3   4 
Analisis Penilaian Tingkat Kesehatan pada PT Kimia Farma Tbk Tahun 2019-2023 Muhammad Astri Yulidar Abbas; Siti Rohmah; Hengky Hiskiya
OBOR: Oikonomia Borneo Vol. 7 No. 2 (2025): Oktober
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v7i2.3430

Abstract

This study analyzes the health level of PT Kimia Farma Tbk for the period 2019-2023 based on the Decree of the Ministry of SOEs No. KEP-100/MBU/2002. The company experienced significant profit growth in 2019-2021 but suffered a loss of IDR 1.8 trillion in 2023 despite increasing sales. This study uses a quantitative descriptive method, eight financial aspect indicators are calculated and classified into three categories. The results show a significant decline in financial health with the highest score of 33.6 in 2021 decreasing to 18.55 in 2023, with a drastic decrease in ROI from 16.73% to 0.62%. Based on the analysis, the condition of PT Kimia Farma Tbk is categorized as "UNHEALTHY", indicating structural problems that require immediate improvement.
PERSEPSI PENGELOLA KEUANGAN DESA TERHADAP ACCOUNTING FRAUD TENDENCY (Studi Empiris di Desa Gas Alam Kecamatan Muara Badak) Siti Rohmah; Muhammad Astri Yulidar Abbas; Selamat djunaidi
OBOR: Oikonomia Borneo Vol. 7 No. 2 (2025): Oktober
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v7i2.3779

Abstract

This study aims to analyze the perception of village financial managers regarding the tendency of accounting fraud in village financial management. The background of this study is based on the increasing number of cases of misuse of village funds in Indonesia, including in Kutai Kartanegara Regency. This raises concerns about transparency and accountability in the management of Village Funds (DD) and Village Fund Allocation (ADD), especially in the context of accounting practices that are at risk of fraud. (capability). This study uses a descriptive qualitative method with a case study approach in Gas Alam Village, Muara Badak District. Data were collected through in-depth interviews with 16 informants consisting of village financial managers (Village Head, Village Secretary, Treasurer, Head of BPD) and village residents (Head of RT). Data analysis was carried out by referring to the Fraud Diamond Theory which includes pressure, opportunity, rationalization, and capability. The results of the study indicate that managers' understanding of regulations is quite good, but weaknesses in supervision, personal pressure, and opportunities due to minimal external control can increase the potential for fraud. Although village officials' understanding of the rules is quite good, community participation and a suboptimal monitoring system remain challenges. These findings indicate that transparency, strengthening oversight, and public education are key to reducing the tendency towards fraud.
Co-Authors Aditya Rahman Agus Riyanto Agus Rudolf Rihi Alisanabela Nasrun Andi Fani Firawati Aurellia Leonny Suryanli Chrisna Monica Asa Desna Reti Dita Dwi Jayanti Erni Setiawati Erni Setiawati Evi Fariani Firmansyah Fitriyani Fitriyanti Hariyanti Sitohang Hengky Hiskiya Jufenli Karina Kalpiani Linda Memi Zhara M. Astri Yulidar Abbas Martinus Robert Hutauruk Martinus Robert Hutauruk Muhammad Astri Yulidar Abbas Mutiara Rahman Nadya Yunan Nafiza Yusak Yusak Ni Kadek Noviana Ariyanti Nikcholas Saputra Novi Yanti Noviana Bilung Nur Fadilah Aini Nur Lutfy hanif Nur Patul Auliah Nurul Qolbiy Nurulia Dwi Irsalina Okky Oldiantho Padli Azhari Pantas P. Pardede Pantas Pangondian Pardede Pilipus Pilipus Rika Widia Ratna Ningsih Rio Chandra Risma Aditama roky_yonatan Rudy Syafariansyah Sandi Dharmawan Sandy Dharmawan Selamat djunaidi Sri Wahyuti sri wahyuti Stevani Mowilos Sugeng Chairuddin Sugiarto Thomas Tika Taruk Padang Wahyu Al Qoodir Yesuel Krisna Samber Yohanes Christian J Yohanes Christian J.