Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Keuangan dan Bisnis Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Penelitian Akuntansi
Meiliana Jaunanda
Universitas Pelita Harapan
Economics, Econometrics & Finance Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Analisis Sistem Pengendalian Internal Siklus Persediaan pada PT. STI Tbk (Subsektor Fitting) Meiliana Jaunanda; Natalia Giovani; Ronaldo Anton; Tiffany Regina Susanto
Jurnal Akuntansi Keuangan dan Bisnis Vol 13 No 2 (2020): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (160.694 KB) | DOI: 10.35143/jakb.v13i2.3653

Abstract

Abstrak Penelitian ini bertujuan untuk mengevaluasi pengendalian internal siklus persediaan pada PT. STI, Tbk. Penulis mengevaluasi pengendalian internal berdasarkan COSO (committee of sponsoring organization) untuk menganalisis hasil perbandingan antara pengendalian internal berdasarkan kerangka COSO (committee of sponsoring organization) dan pengendalian internal pada perusahaan. Faktor utama dalam persediaan PT. STI, Tbk adalah untuk memenuhi kebutuhan customer, oleh karena itu PT. STI, Tbk harus meningkatkan pengendalian internal dalam perusahaan untuk meningkatkan efisiensi dan efektifitas kinerja operasional perusahaan terutama menurunkan tingkat kerugian yang terjadi pada perusahaan dan mengurangi resiko terjadinya kecurangan dalam perusahaan. Tujuan penelitian ini untuk mengetahui sistem dan prosedur pencatatan siklus persediaan serta kelemahan dan kekuatan dalam pengendalian internal perusahaan. Jenis pada penelitian ini menggunakan studi kasus jenis data kualitatif, data ini diperoleh melalui wawancara, observasi dan dokumentasi. Sumber data yang digunakan penulis menggunakan data primer. Hasil penelitian penulis menunjukan bahwa PT. STI, Tbk telah menerapkan unsur-unsur pengendalian internal berdasarkan kerangka COSO secara efektif. Kata kunci : Pengendalian internal, COSO, sistem Abstract This research aims to evaluate the internal control of the inventory cycle at PT. STI, Tbk. The author evaluates internal controls based on COSO (sponsor organization committee) to analyze the results of a comparison between internal controls based on the COSO (sponsor committee) framework and company internal control. The main factor in the inventory of PT. STI, Tbk is to meet customer needs, therefore PT. STI, Tbk must increase internal control in the company to improve the efficiency and effectiveness of the company's operational performance, especially in reducing the level of losses incurred in the company and reducing the risk of fraud in the company. The purpose of this study is to determine the systems and procedures for recording inventory cycles as well as weaknesses and strengths in the company's internal control. This type of research uses a case study of qualitative data types, this data is obtained through interviews, observation and documentation. Data sources used by the authors use primary data. The author's research results indicate that PT. STI, Tbk has implemented elements of internal control based on the COSO framework effectively. Keyword : Internal control, COSO, systems
PENGARUH LIKUIDITAS, PROFITABILITAS, AGRESIVITAS PAJAK, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN TRANSPARANSI SEBAGAI PEMODERASI Meiliana Jaunanda; Jonathan Kevin
Proceeding National Conference Business, Management, and Accounting (NCBMA) 6th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

Abstract

This study discusses the effect of Financial Ratios and Tax Aggressiveness on Firm Value with Transparency as moderator. The financial ratios used in the study include Current Ratio, Return On Assets, and Debt to Equity Ratio. Firm value is proxied by Price to Book Value (PBV), and the moderating variable, namely Transparency, is proxied by Voluntary Disclosure. This research uses mining companies listed on the IDX during the 2018-2021 period and data obtained from S&P Capital IQ, website BEI, and Stockbit. There are 40 companies sampled in the study. The results obtained are (a) CR and DER have a negative effect on PBV, (b) ROA and ETR have a positive effect on PBV, (c) VD can moderate the relationship between DER and PBV, (d) VD cannot moderate the relationship between ROA, CR, ETR and PBV
ANALISIS PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL REPORTING MENGGUNAKAN BENISH MODEL [ANALYSIS OF THE EFFECT OF FRAUD PENTAGON ON FRAUDULENT FINANCIAL REPORTING USING THE BENEISH MODEL] Meiliana Jaunanda; Cindy Tian; Karina Edita; Vivien -
Jurnal Penelitian Akuntansi (JPA) Vol 1, No 1 (2020): April
Publisher : Universitas Pelita Harapan

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

Abstract

This study discusses the analysis of the influence of Fraud Pentagon on Fraudulent Financial Reporting by using the Beneish Model. Fraud Pentagon as the independent variable in this study, consisting Financial Stability which is proxied by Asset Growth (AGROW), External Pressure is proxied by Leverage (LEV), Opportunities are proxied by Ineffective Monitoring (BDOUT), Related Party Transactions (RPT), Rationalization is proxied by Total Accrual to Total Assets (TATA), Competence is proxied by Changes to the Board of Directors (DCHANGE) and finally Arrogance is proxied by managerial ownership (OSHIP). Fraudulent Financial Reporting as the dependent variable calculated using the Beneish Model. This model uses 8 (eight) calculation ratios, Sales Days in the Receivables Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), Depreciation Index (DEPI), Sales and General Expenditure Administration Index (SGAI), Leverage Index (LVGI), and Total Accruals (TATA). The object of research is the manufacturing companies for the year of 2015-2018 and included in the Indonesia Stock Exchange (IDX), the samples taken for the study are 105 companies using the Purposive Sampling method. The results of this study are (1) Asset Growth (AGROW) and Total Accruals to Total Assets (TATA) are significant towards Fraudulent Financial Reporting. (2) Leverage (LEV), Ineffective Supervision (BDOUT), Related Party Transactions (RPT), Changes to the Board of Directors (DCHANGE) and Managerial Ownership (OSHIP) have no significant effect on False Financial Reporting.Bahasa Indonesia Abstrak: Penelitian ini membahas mengenai analisis pengaruh Fraud Pentagon terhadap Fraudulent Financial Reporting dengan menggunakan Beneish Model. Fraud Pentagon merupakan variabel independen dalam penelitian ini, dimana Financial Stability diproksikan oleh Asset Growth (AGROW), External Pressure diproksikan oleh Leverage (LEV), Opportunity diproksikan oleh Ineffective Monitoring (BDOUT), Related Party Transactions (RPT), Rationalization diproksikan oleh Total Accruals to Total Assets (TATA), Competence diproksikan oleh Change in Board of Director (DCHANGE) dan yang terakhir Arrogance diproksikan oleh kepemilikan manajerial (OSHIP). Variabel dependen menggunakan Fraudulent Financial Reporting yang diukur menggunakan Beneish Model. Model ini menggunakan 8 (delapan) rasio perhitungan yaitu, Days Sales in Receivable Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), Depreciation Index (DEPI), Sales and General Administration Expenses Index (SGAI), Leverage Index (LVGI), dan Total Accrual (TATA). Objek penelitian merupakan perusahaan manufaktur periode 2015-2018 yang tercatat dalam Bursa Efek Indonesia (BEI), sampel yang diambil untuk penelitian sebanyak 105 perusahaan yang didasarkan metode Purposive Sampling. Hasil dari penelitian ini adalah (1) Asset Growth (AGROW) dan Total Accruals to Total Assets (TATA) berpengaruh signifikan terhadap Fraudulent Financial Reporting. (2) Leverage (LEV), Ineffective Monitoring (BDOUT), Related Party Transactions (RPT), Change in Board of Director (DCHANGE) dan Kepemilikan Manajerial (OSHIP) tidak berpengaruh signifikan terhadap Fraudulent Financial Reporting. 
Co-Authors Cindy Tian Jonathan Kevin Karina Edita Natalia Giovani Ronaldo Anton Tiffany Regina Susanto Vivien -