Article Per Year (5 Year)
p-Index From 2021 - 2026
2.907
P-Index
This Author published in this journals
All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Alignment: Journal of Administration and Educational Management E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Journal of Economics, Business, and Government Challenges Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN JAKED JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Indonesia Raya Sriwijaya Accounting Community Services Journal of Indonesian Management
Fachruzzaman -
Universitas Bengkulu
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 19 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 19 Documents
Search

 1   2 
Analysis of Internal Control and Fraud Prevention Efforts in Public Sector Accounting Adelya Putri Kesuma; Fachruzzaman Fachruzzaman
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.5212

Abstract

This study aims to analyze the effect of internal control on accounting fraud that occurs in the public sector. This research was conducted using a literature review by reviewing 10 previous articles both national and international articles. The keywords used in the iterator search include 'internal control', 'fraud', 'public sector accounting fraud'. The results of the review of 10 articles show that internal control is an effective effort in preventing accounting fraud in public sector organizations.
Analysis Of Potential Bankruptcy In Blue Bird Tbk And Transindo Utama Tbk Using Springate And Grover Models Indah Sariwati; Fachruzzaman Fachruzzaman
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.5247

Abstract

Financial statement analysis is very important for companies. By analysing financial statements, the potential for bankruptcy can be known from the start. Financial statements serve as a source of information for creditors, investors, employees, and other parties in need.In industry 4.0, everything is online, even transport. The object of this research is PT Blue Bird Tbk. and PT Transindo Utama Tbk. The purpose of this study is to determine the company's financial performance in the last five years and potential bankruptcy. The analysis method in this study is the Springate model and the Grover model.The conclusion of this study is that using the Springate model, PT Blue Bird Tbk. in 2018 shows a healthy financial condition, while in 2019-2022 it shows potential bankruptcy. PT Transindo Utama Tbk. in 2018, 2019, 2020, 2022 shows potential bankruptcy, while in 2021 the financial condition is healthy. Then using the Grover model, PT Blue Bird Tbk. shows no potential bankruptcy. PT Transindo Utama Tbk. shows potential bankruptcy in 2018-2020, while in 2021 and 2022 the financial condition is healthy.
Pelatihan dan Pendampingan Pemanfaatan Marketplace Sebagai Upaya Meningkatkan Pendapatan dan Daya Saing Usaha Mikro Kecil dan Menengah (Umkm) di Kota Bengkulu Novita Sari; Fachruzzaman Fachruzzaman; Reza Imam
Sriwijaya Accounting Community Services Vol. 2 No. 2 (2023): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v2i2.25

Abstract

Usaha Mikro, Kecil dan Menengah (UMKM) merupakan usaha yang produktif dimiliki perorangan maupun badan usaha yang telah memenuhi kriteria sebagai usaha mikro. UMKM sempat mengalami penurunan penjualan di tahun 2020 pada kondisi pandemi Covid 19, kondisi pandemi membuat UMKM banyak yang tidak mampu bertahan karena tidak mampu untuk memaksimalkan penjualannya. Kondisi ini berdampak pada penurunan penjualan UMKM serta laba UMKM itu sendiri. Menghadapi semakin ketatnya persaingan, UMKM tentunya harus berusaha untuk selalu mempertahankan dan meningkatkan kemampuan bersaing sehingga bisa tetap eksis di dalam pasar. UMKM dituntut untuk terus melakukan inovasi dan melakukan manajemen yang baik akan usahanya, sehingga diharapkan dapat meningkatkan persaingan.Menyikapi masalah tersebut, saat ini UMKM telah memanfaatkan strategi digital untuk menjalankan, mengembangkan serta mempertahankan usaha. Strategi digital yang digunakan pelaku UMKM diantaranya pemasaran melalui media digital. Berdasarkan kondisi tersebut, maka tim pengabdian kepada masyarakat magister Akuntansi Universitas Bengkulu, berencana menyelenggarakan kegiatan sosialisasi pemanfaatan marketplace sebagai media pemasaran produk-produk UMKM dan menjadikan hal tersebut sebagai upaya dalam meningkatkan pendapatan dan daya saing usaha kecil dan menengah (umkm)
Application of Reverse Osmosis Membrane Technology in Trans Malakoni Village, Enggano Island Ashar Muda Lubis; Fachruzzaman Fachruzzaman; Rini Indriani; Sipriyadi Sipriyadi; Darmawan Ikhlas Fadli
ABDI: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 7 No 3 (2025): Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : Labor Jurusan Sosiologi, Fakultas Ilmu Sosial, Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/abdi.v7i3.1189

Abstract

Trans Malakoni Village, located on Enggano Island, Bengkulu Province, faces significant challenges in providing access to clean, potable water. Limited access to adequate freshwater sources and water quality that frequently fails to meet health standards are major obstacles to the community's sustainable livelihood. This research aims to explore the potential and implementation of household-scale reverse osmosis (RO) technology as an innovative solution for producing clean, potable water in Trans Malakoni Village. The research methodology involves raw water quality analysis, the design of a household-scale RO system suitable for local conditions, and an evaluation of system performance and community acceptance. Initial results indicate that existing water sources in Trans Malakoni Village, although limited, can be effectively treated using RO technology to achieve established drinking water quality standards. The proposed household-scale RO system design emphasizes energy efficiency, operational ease, and affordable maintenance costs, thereby enabling sustainable adoption by households. The implementation of RO technology is expected not only to enhance access to clean water but also to contribute to improved public health, self-reliance in water resource management, and sustainable living in Malakoni Village. This study recommends further research on system optimization and community education programs to maximize the positive impact of RO technology in other remote island regions.
Effect of Effectiveness of Operational Audit, Internal Control and Professionalism of Financial Management Apparatus on the Quality of Financial Statements at the BLUD RSUD dr. M. Yunus Bengkulu Fachruzzaman Fachruzzaman; Aulia Permatasari; Abdullah Abdullah
Journal of Indonesian Management Vol. 1 No. 3 (2021): SEPTEMBER
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v1i3.233

Abstract

The purpose of this study was to determine whether the effectiveness of operational audits, internal controls and the professionalism of financial management officials had an effect on the Quality of Financial Statements in the BLUD of the RSUD dr. M. Yunus Bengkulu.This research is a comparative causal study with a quantitative approach. The data used in this study are primary data through answers to questionnaires from research respondents. Respondents of this study were financial management apparatus at the BLUD RSUD dr. M. Yunus Bengkulu. To obtain data, field research techniques are used with Documentation, namely collecting secondary data such as books, literature, leaflets and archives relating to the object of research, interviews to strengthen the author's arguments and distributing questionnaires. All data presentation and analysis used in this study used the SPSS program (Statistical Product and Service Solution). To test the questionnaire analyzes used validity test, reliability test, classic assumption test consisting of normality test, multicollinearity test and heterocedasticity test. The results of this study indicate that the effectiveness of operational audits, internal control and professionalism have a significant effect on the quality of financial reports in the BLUD of the RSUD dr. M. Yunus Bengkulu.
Flypaper effect pada Belanja Modal Pemerintah Daerah: Analisis Data Panel Kabupaten/Kota di Provinsi Bengkulu Sonia Otary Zr; Fachruzzaman Fachruzzaman
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 4 (2026): Agustus 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i4.6742

Abstract

This study aims to analyze the effect of Local Own-Source Revenue (PAD), the General Allocation Fund (DAU), and the Physical Special Allocation Fund (DAKF) on regional capital expenditure (BM), and to test the presence of the flypaper effect in districts/municipalities of Bengkulu Province during 2019–2024. The study uses a balanced panel dataset of 10 local governments over six years (60 observations), with all variables transformed into natural logarithms. The data are analyzed using a random-effects panel regression model with robust inference. The results show that PAD does not have a significant effect on capital expenditure, while DAU and DAKF have positive and significant effects. A Wald test on coefficient restrictions indicates that the effect of DAU is statistically more dominant than that of PAD, confirming the presence of the flypaper effect. These findings indicate that capital expenditure in districts/municipalities of Bengkulu Province remains more responsive to intergovernmental transfers than to local own-source revenue. The study implies the need to improve capital expenditure planning quality and strengthen local fiscal capacity to support fiscal independence and better public services.
PENGARUH BESARAN ASET DAN OMSET BADAN USAHA MILIK DESA TERHADAP KESEJAHTERAAN MASYARAKAT DI DESA WAY HAWANG KECAMATAN MAJE KABUPATEN KAUR Alesia Maryanda Putri; Fachruzzaman Fachruzzaman
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.3098

Abstract

Introduction: This study aims to analyze the influence of the quantity of assets and turnover of Village-Owned Enterprises (BUMDes) on the welfare of the community in Way Hawang Village, Maje District, Kaur Regency. Methods: This study uses a quantitative approach by using primary data obtained directly from respondents through questionnaires. Sampling was carried out using the non-probability sampling method, the sample of this study amounted to 60 respondents who considered special criteria. The data analysis was conducted using multiple regression analysis with the SPSS version 30 program. Results: The results of the study show that the two independent variables, namely the amount of assets and the amount of turnover of BUMDes, have a positive and significant impact on the welfare of the community. The amount of assets has a dominant influence over turnover, with a stronger significance value. Keywords: Amount of Bumdes Assets, Amount of Bumdes Turnover, Community Welfare  
Pengaruh koneksitas organ corporate governance, ineffective monitoring dan manajemen laba terhadap fraudulent financial reporting Oriza Zea Sabrina; Fachruzzaman Fachruzzaman; Pratana Puspa Midiastuty; Eddy Suranta
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 1 No 2 (2020): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v1i2.11

Abstract

Purpose: This study aims to provide empirical evidence of the Effect of Organ Connectivity in Corporate Governance, Effective Monitoring, and Earnings Management on Fraudulent Financial Reporting on non-financial companies listed on the Indonesia Stock Exchange with an observation period from 2010-2018. Research methodology: The measurement of corporate governance organ connectivity used dummy variables. Effective monitoring used the proportion of independent commissioners to the number of boards. The Modified Jones model was used to Measure earnings management. The cheating prediction model used the combination of Beneish M-Score and Altman Z-Score. Results: Corporate governance organs that have political connections and ineffective monitoring have no effect on fraudulent financial reporting, while earnings management has an effect on fraudulent financial reporting. The practice of earnings management carried out by companies is not caused by the company's motivation to carry out fraudulent financial reporting. Limitation: The limitations of this study are due to the use of logistic regression by using a combined model of Beneish M-Score and Altman Z-Score still found type I and type II errors. The research variables can only explain the fraudulent financial reporting of 24.7% and is less precise in determining the category of companies that have political connections or not. Contribution: This research provides an overview and understanding as a reference for stakeholders in the detection of fraudulent financial statements and for further research. Keywords: Fraudulent financial reporting, Independent commissioner, Independent director, Audit committee, Ineffective monitoring, Earnings management
Pengaruh siklus hidup perusahaan terhadap penghindaran pajak dengan manajemen laba sebagai variabel intervening Trie Lestari; Eddy Suranta; Pratana Puspa Midiastuty; Fachruzzaman Fachruzzaman
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 1 No 3 (2020): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v1i3.20

Abstract

Purpose: This study aims to empirically prove the influence of the company’s life cycle on tax avoidance with earnings management as an intervening variable. Research methodology: Tax avoidance used ETR proxies and firm life cycle was proxied using an average sales growth of 5 years. The firm life cycle used the Dummy variable, valued at 1 classified growth stage and valued at 0 mature stages. Study sample of non-financial companies listed on the Indonesia Stock Exchange in 2010-2018. The sample selection method is Purposive Sampling method with 668 observations. Data analysis method with multiple regression analysis. Results: The firm life cycle has an influence on tax avoidance, indicating companies that are in a mature life cycle will avoid lower taxes than companies that are in the growth stage. Regression results indicate that earnings management variable is a partial intervening/mediation variable (Partial Mediation), which indicates that the firm life cycle influences tax avoidance through earnings management. Limitations: The limitation of this study is that the firm life cycle variables studied were only two cycles. In addition, the limitation of this study is that it only uses proxies for average sales growth to classify the life cycles of sample companies. Contribution: To add references related to tax avoidance, firm’s life cycle and earnings management. Suggestions for further research are adding other cycles so that they can more broadly see the effect of the firm’s life cycle on tax avoidance. And use other proxies that are more representative in classifying the firm’s life cycle, such as using based on cash flow patterns. Keywords: Tax avoidance, Firm life cycle, Earnings management
Co-Authors Abdullah Abdullah Adelya Putri Kesuma Adista Anbarani Putri Zaman Alesia Maryanda Putri Anton Robiansyah Arief Tangkas Wicaksono Ashar Muda Lubis Aulia Permatasari Darman Usman Darmawan Ikhlas Fadli Eddy Suranta Indah Sariwati Indriani, Rini Isma Coryanata loly nurfianto Nikmah Nikmah Novita Sari Oriza Zea Sabrina Pratana Puspa Mediastuty Pratana Puspa Midiastuty Pratana Puspa Midiastuty Rara Mianti Reza Imam Sipriyadi Sonia Otary Zr Trie Lestari Vela Tri Juliani Vika Fitranita Wijayanti, Indah Oktari Yumiati