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All Journal Jurnal GeoEkonomi Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah Obor: Oikonomia Borneo
Pantas P. Pardede
Universitas Widya Gama Mahakam Samarinda
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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PENGARUH KOMPETENSI SUMBER DAYA MANUSIA SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PADA PTS GM DI SAMARINDA KALIMANTAN TIMUR Pantas P. Pardede; Siti Rohmah; Sandy Dharmawan; Wahyu Al Qoodir; Dita Dwi Jayanti
Jurnal Ekonomika : Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 10 No. 1 (2021): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (312.916 KB) | DOI: 10.24903/je.v10i1.1219

Abstract

Penelitian ini bertujuan untuk mengetahui dan mengukur seberapa besar pentingnya kompetensi sumber daya manusia dan sistem pengendalian internal dalam menghasilkan sebuah kualitas laporan keuangan pada PTS GM Di Samarinda Kalimantan Timur. Tentunya Perguruan tinggi mempunyai visi dan misi yang spesifik sehingga kualitas laporan keuangan harus relevan dan akurat, dan dapat dipahami.Metode penelitian yang digunakan dalam penelitian ini adalah pendekatan kuantitatif. Jenis data yang digunakan dalam penelitian ini adalah data primer dan data skunder. Kuisioner disampaikan kepada 15 karyawan yang bekerja dan berperan dalam menghasilkan laporan keuangan. kuisioner (100%) kembali diisi dengan lengkap dan dapat diolah. Data yang dikumpulkan diolah dengan menggunakan program software SPSS. Metode statistik yang digunakan untuk menguji hipotesis adalah analisis regresi linier berganda. Hasil Penelitian ini menggambarkan variabel X1 Kompetensi SDM berpengaruh positif terhadap kualitas laporan keuangan dan variabel X2 sistem pengendalian internal berpengaruh positif terhadap variabel Y yaitu kualitas laporan keuangan. Kualitas sebuah laporan keuangan sangat diperlukan dalam keberlangsungan sebuah organisasi. Informasi yang akurat dapat memberikan sebuah data atau kebijakan yang akan diambil oleh para pengguna
ANALISIS PROFITABILITAS PADA PT. NIPPON INDOSARI CORPINDO TBK PERIODE TAHUN 2015-2017 Maisyarah Maisyarah; Erni Setiawati; Pantas P. Pardede
OBOR: Oikonomia Borneo Vol. 1 No. 1 (2019): April
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (183.175 KB) | DOI: 10.24903/obor.v1i1.614

Abstract

This study aims to determine the financial profit of a company PT. Nippon Indosari Corpindo Tbk Period 2015-2017 by comparing the average industry of similar companies.The results of the analysis, note that PT. Nippon Indosari Corpindo Tbk seen from the Gross Profit Margin ratio is above the industry average of similar companies which illustrates that PT. Nippon Indosari Corpindo Tbk is better than the industry average of similar companies, the net profit margin ratio in the 2015 period is above the industry average of similar companies, but the period 2016-2017 is below the industry average of similar companies. While the Return on Investment ratio at PT. Nippon Indosari Corpindo Tbk is below the industry average value of similar companies which illustrates that PT. Nippon Indosari Corpindo is inefficient in the ratio of Return on investment, the ratio of Return on Equity for the period of 2015 is above the average industry of similar companies, but the period 2016-2017 PT. Nippon Indosari Corpindo Tbk is below the industry average of similar companies. Keywords: Financial Management, Financial Statements, Financial Ratios, Profitability, Gross Profit Margin (GPM), Net Profit Margin (NPM), Return On Investment (ROI), Return On Equity (ROE), Industry Ratios.
DETERMINAN DETEKSI KECURANGAN LAPORAN KEUANGAN Siti Rohmah; Erni Setawati; Pantas P. Pardede; Mutiara Rahman
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i1.2024.440

Abstract

According to CNBC Indonesia 2023, financial reports include information on a company's financial situation as well as the growing development of the capital market. A number of manufacturing enterprises operating in the consumer goods industry sector, such as PT Kimia Farma Tbk (KAEF), PT. Indofarma Tbk (INAF), and PT Tiga Pilar Sejahtera Food Tbk (AISA), are involved in financial report fraud. We aim to investigate the effects of financial stability, financial targets, external pressure, and supervisory ineffectiveness—a perspective in fraud theory that has three conditions—on the quantitative methods—that is, methods that use numerical research data—used to detect financial statement fraud. This research is a manufacturing business registered on that is part of the consumer products industrial category. According to the study's findings, financial stability alone has a limited impact on the identification of financial statement fraud, whereas external pressure, financial targets, supervisory inefficiency, and financial stability all have no influence on the detection of financial report fraud.
Co-Authors Dita Dwi Jayanti Erni Setawati Erni Setiawati Maisyarah Maisyarah Mutiara Rahman Sandy Dharmawan Siti Rohmah Siti Rohmah Wahyu Al Qoodir