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All Journal JURNAL ILMIAH MANAJEMEN BISNIS DAN TERAPAN Owner : Riset dan Jurnal Akuntansi Jurnal Abdimas Mandiri Sricommerce: Journal of Sriwijaya Community Services
Christian Damar Sagara Sitepu
Faculty Of Economics, Universitas Sriwijaya
Arts Humanities Economics, Econometrics & Finance Education Social Sciences

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Determinan Deteksi Financial Statement Fraud Patmawati Patmawati; Meita Rahmawati; Muhammad Hidayat; Christian Damar Sagara Sitepu
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1210

Abstract

This study aims to empirically test the determinants of financial statement fraud detection with the Beneish M-Score, F-Score and Altman Z-Score models. The difference between this study and the previous study is that this study adds the F-Score model variable which is a financial statement fraud detection model developed using the scaled logistic probability technique. The population of this study is all banks listed on the Indonesia Stock Exchange. The samples in this study were perbankan that met the purposive sampling criteria. Based on the results of statistical tests obtained from the results of the study, the Beneish M-Score model has a significant effect on the financial statementt fraud variables, namely the Gross Margin Index (GMI) and the Asset Quality Index (AQI) variable while the Days Sales in Receivables Index (DSRI) variable, Leverage Index (LVGI), Total Accruals to Total Assets (TATA), and the Sales General and Administrative Expenses Index (SGAI) have no effect on the financial statement fraud variable. The F-Score variable states that only the Change in cash sales (Ch CS) variable has a significant effect on financial statement fraud while the change in receivable variable (Ch Rev), change in inventories (Ch Inv) and the change in earnings variable (Ch Ear) have a significant effect on the financial statement fraud variable. Meanwhile, the Altman Z-Score variable states that the Z-Score1 variable and the Z-Score3 variable have a significant effect on the financial statement fraud variable while the Z-Score2 variable and the Z-Score5 variable have no significant effect.
Daya Tarik Dividen Di Masa Pandemi Covid 19 Meita Rahmawati; Patmawati Patmawati; Dwirini Dwirini; Christian Damar Sagara Sitepu
JEMBATAN Vol 19, No 2 (2022)
Publisher : Jurusan Manajemen Fakultas Ekonomi Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jmbt.v19i2.18322

Abstract

Penelitian ini bertujuan untuk menguji daya tarik pengumuman dividen di masa pandemi Covid 19 sehingga didapatkan bukti apakah terdapat perbedaan Abnormal Return (AR) dan Trading Volume Activity (TVA) sebelum dan setelah pengumuman dividen naik, dan apakah terdapat perbedaan antara, Current Ratio (CR), Earning Per Share (EPS) dan Dividen Payout Ratio (DPR) pada tahun sebelum dan pada tahun saat pengumuman dividen naik. Metode yang digunakan yaitu metode deskriptif kuantitatif menggunakan analisis non parametrik test, dengan uji wilcoxon, variabel yang digunakan adalah AR saham dan TVA saham harian, selama 5 hari sebelum dan 5 hari setelah peristiwa, selain itu data laporan keuangan tahun 2019 dan 2020 juga digunakan terkait dengan menentukan CR, EPS dan DPR.Hasil penelitian menunjukkan terdapat perbedaan AR dan TVA saham sebelum dan setelah pengumuman dividen naik di masa pandemi Covid-19. Kebijakan menaikkan nilai dividen yang dibayarkan lebih tinggi dari sebelumnya, ditangkap oleh investor bukan sebagai suatu kabar yang baik, dilihat dari harga saham yang mengalami penurunan di hari-hari setelah pengumuman dividen naik, dan TVAsetelah pengumuman dividen, lebih besar dari sebelum pengumuman. Peneliti menduga, investor lebih menginginkan keberlanjutan usaha perusahaan lebih terjamin dikarenakan tidak ada kepastian pandemi covid 19 akan berakhir dibandingkan dengan membagikan dividen naik di masa-masa krisis.  Hasil penelitian terhadap CR, EPS dan DPR menunjukkan tidak terdapat perbedaan secara signifikan rasio tersebut sebelum dan pada saat pandemi Covid-19. Hasil peneliti menunjukkan kebijakan dividen naik pada masa pandemi bukan hanya bertujuan untuk memberikan sinyal positif kepada investor, tetapi mempertimbangkannilai CR, EPS dan DPR
PENINGKATAN KETERAMPILAN HOME INDUSTRI DESA MUARA PENIMBUNG ILIR OGAN ILIR DALAM MENYUSUN LAPORAN KEUANGAN MENGGUNAKAN APLIKASI MICROSOFT EXCEL Muhammad Ichsan Siregar; Muhammad Hidayat; Sri Maryati; Syarifa Fitria; Christian Damar Sagara Sitepu; Ery Erman; Abdullah Abdullah
Jurnal Abdimas Mandiri Vol. 7 No. 1
Publisher : UNIVERSITAS INDO GLOBAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jam.v7i1.2917

Abstract

Dengan Adanya Pengabdian Kepada Masyarakat ini bertujuan untuk peningkatan keterampilan home industri desa muara penimbung ilir ogan ilir dalam menyusun laporan keuangan menggunakan aplikasi microsoft excel. Manfaat dilakukan pengabdian ini: menambah keterampilan mitra home industri desa muara penimbung ilir ogan ilir dalam menyusun laporan keuangan yang sebelumnya manual perlahan beralih ke aplikasi microsoft excel. Metode pelaksanaan pengabdian yang akan dilakukan dengan menggunakan metode kegiatan pendampingan berupa pendampingan Penggunaan Microsoft Excel dalam menyusun laporan keuangan serta dapat meningkatkan kemampuan bagi para pelaku usaha songket. Adapun sistematika pelaksanaan kegiatan pengabdian terdiri dari presentasi, pemamparan dan diskusi yang dapat dilakukan dengan cara sebagai berikut: Pemaparan tentang  penjelasan terkait microsft excel berupa (ceramah) kepada peserta serta diberikan materi langkah-langkah penggunaan microsoft excel; Memberikan aplikasi dan menginstal Microsoft Excel; Mempelajari fitur Micorosft Excel; Pemaparan tentang penjelasana terkait penyusunan laporan keuangan berupa (ceramah) kepada peserta serta diberikan materi berupa langkah-langkah penyusunan laporan keuangan; Praktik menginput, memproses dan mengoutput hasil laporan keuangan UMKM yang dicoba dibuat dalam Microsoft Excel. Hasil yang didapat bagi mitra home industri desa muara penimbung ilir ogan ilir mampu menggunakan aplikasi microsoft excel dalam menyusun laporan keuangan.  
Financial Management Training As An Effort To Improve The Reliability Of Preparation Of Financial Statements Nur Khamisah; Arista Hakiki; Rahma Nida; Hasni Yusrianti; Christian Damar Sagara Sitepu
Sricommerce: Journal of Sriwijaya Community Services Vol 4, No 1 (2023): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v4i1.128

Abstract

Financial Statement is one of very important element in business, because it is an output that can give information for user as base for taking decision. The problems faced cooperative employees of PT PUSRI Palembang are, they not yet understand about financial management in compile report effective and efficient finance. Financial management need understood for cooperative manager, because its related with  the reliability of information in financial statement cooperative .  This community service activity aims to provide knowledge and skills regarding financial management in order to increase the reliability of financial statement to the target group, namely the PT PUSRI Palembang employee cooperative. Activity devotion done with method outreach and training . Benefit from activity devotion to employees  cooperative PT PUSRI Palembang is expected become useful input for participants activity capable to manage financial in a effective and efficient manner so the cooperative  objective can optimally achieved. Besides it, with knowledge management good finances owned by the participants  can used as consideration in taking decision related finance nor direction policy business in a manner more broad .
Implementasi Big Data Analytics dan Opini Audit terhadap Kualitas Audit dengan Audit Delay Sebagai Variabel Mediasi Anisa Listya; Aspahani Aspahani; Christian Damar Sagara Sitepu
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1531

Abstract

This research is based on the relationship between Big Data Analytics and its impact on the quality of audit evidence and the level of assurance felt by end users of financial statements. Big Data Analytics potentially play an important role in innovative auditing practices. Big Data Analytics can increase the efficiency and effectiveness of financial statement audits, but additional competencies and technological capabilities are required to implement Big Data Analytics. With Big Data, auditors can minimize the risks posed by sampling, and therefore, provide a reasonable level of assurance. This study aims to examine Big Data Analytics variables and audit opinion whether these two variables are antecedent variables of audit delay and affect audit quality. This study uses secondary data in the form of the company's annual financial report. The population in this study are all companies listed on the Indonesia Stock Exchange (IDX). The population in this study were 100 companies in the telecommunications, transportation and banking sub-sectors that met the criteria and had been determined to be related to problems during the 2016 to 2020. The data analysis technique in this study was to use the Structural Equation Model to examine the mediating effect. The implementation of big data analytics has no effect on the audit delay variable. Based on the research results, there is sufficient evidence that audit opinion has a significant positive effect on audit delay. However, there is not enough evidence that BDA has a significant positive effect on audit delay
Co-Authors Abdullah Abdullah Anisa Listya Arista Hakiki ASPAHANI ., ASPAHANI Dwirini Dwirini Ery Erman HASNI YUSRIANTI Meita Rahmawati Muhammad Hidayat Nur Khamisah Patmawati Patmawati Rahma Nida Syarifa Fitria