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All Journal JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) JAKED Applied Accounting and Management Review
Maria Theresia Heni Widyarti
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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FINANCIAL STATEMENT FRAUD DETECTION ANALYSIS IN FRAUD TRIANGLE PERSPECTIVE (Empirical Study in Manufacturing Companies in The Consumer Goods Industry Sub-Sector on the Indonesia Stock Exchange in 2018-2020) Siti Muariya; Tutik Dwi Karyanti; Maria Theresia Heni Widyarti
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 5, No 2 (2022)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v5i2.4059

Abstract

This study aims to determine the effect of financial targets, financial stability, external pressure, ineffective monitoring, and rationalization on fraudulent financial statements. The population in this study are the consumer goods industry sub-sector of the manufacturing companies sector listed on the Indonesia Stock Exchange for the 2018-2020 period. Samples were selected using a purposive sampling method. The analysis method of this research uses multiple linear regression. The results of this study indicate that financial stability and rationalization have a significant effect on fraudulent financial statements, while financial targets, financial stability, external pressure, ineffective monitoring, and rationalization simultaneously affect fraudulent financial statements with a contribution value of 21.4% the rest is influenced by other variables.
IMPLEMENTASI BUSINESS MODEL CANVAS PADA UD MAKMUR MANDIRI Maria Theresia Heni Widyarti; Hartono Hartono; Jati Handayani; Zulaika Putri Rokhimah; Septian Yudha Kusuma
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 6, No 1 (2023)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v6i1.4577

Abstract

Business model Canvas (BMC) or Canvas Business Model can simply be interpreted as the process of how companies create value and benefit from the value it creates on an ongoing basis. BMC is a tool developed to help business organizations and budding entrepreneurs to map and analyze their business models. BMC transforms a complex business concept into a simple one that is displayed on a single sheet of canvas containing a business plan with nine well-integrated key elements including internal and external strategy analysis. This study aims to formulate and determine a business strategy in an effort to develop a business using the Business Model Canvas (BMC) model at UD Makmur Mandiri in Semarang.The method of analysis of this research is descriptive qualitative research. The data collection method used is library research and direct research by means of observation, interviews, and documentation. The research results are in the form of a Canvas Business Model table which contains nine key elements, namely Customer Segment, Customer Relations, Customer Channel, Revenue Structure, Value Proposition, Key Activities, Key Resources, Cost Structure, and Key Partners. In addition, a SWOT analysis was also presented based on the Canvas Business Model Table, which can provide input for UD Makmur Mandiri in formulating its business ideas, creating value and benefiting from the value it creates on an ongoing basis in managing its business
PENGEMBANGAN STRATEGI BERTAHAN UMKM BATIK DI KOTA SEMARANG PADA MASA PANDEMI COVID-19 Mohamad Hasanudin; Ardian Widiarto; Alvianita Gunawan Putri; Tutik Dwi Karyanti; Maria Theresia Heni Widyarti
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 6, No 1 (2023)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v6i1.4573

Abstract

The impact of the COVID-19 pandemic on MSME entrepreneurs was felt in the Semarang. The MSME clusters most affected by the COVID-19 pandemic are the Milkfish, Culinary and Batik clusters. Especially for the Batik MSMEs cluster in Semarang City before the crisis caused by Covid 19, the business conditions of the Batik MSMEs in the batik village have also experienced a decline in sales. The business development strategy can be applied as one of the MSME survival strategies, especially for Batik MSMEs. The research method used in this study is qualitative analysis with exploratory steps with participatory observation techniques. This study uses SWOT analysis as a tool used in formulating strategies to survive in the midst of this pandemic by using a list of questionnaires. The results of the survey that have been carried out show that during the COVID-19 pandemic which began to spread in Indonesia in early 2020 until now, Semarang batik craftsmen experienced a very significant decline in turnover. From the survey data, it can be seen that there are 47% of Semarang batik artisans who experienced a decrease of 81% even up to 100%, while the lowest decline in turnover of 21% to 40% was experienced by 6% of respondents as Semarang batik artisans. From the perspective of Porter's Competitive Power Model, the Semarang Batik Cluster MSMEs business actors have problems in terms of traditional competitors, where their traditional competitors are fellow Semarang batik entrepreneurs. The next problem is the presence of newcomers, during this pandemic it is not uncommon for people who are laid off from their jobs or experience business setbacks to try to find new business opportunities to cultivate
Pengaruh Kepemilikan Institusional, Profitabilitas, Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Pada Perusahaan BUMN Yang Terdaftar Di BEI Tahun 2019-2022 Fitrianingsih; Maria Theresia Heni Widyarti; Iwan Budiyono
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 1 (2024): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i1.4025

Abstract

ABSTRACT This research expects to choose the result of institutional ownership, profitability, CSR in direction of firm value. This reseacrh employs a quantitative procedure with discretionary data sources as yearly reports and company reasonability reports. The general population in this research were guaranteed by the state associations recorded on the IDX in 2019-2022. The data combination strategy employed with purposive testing, with the objective that an illustration of 9 (nine) associations was gotten. The data was dealt with using SPSS variation 27.00. The results of the audit showed that institutional belonging impacted firm value. Meanwhile, efficiency an CSR didn't impat tfirm value. Institutional ownership, profitability, CSR simultaneously impact firm value. This examination is supposed to be a reference for organizations to increment organization esteem and a reference for likely financial backers in putting resources into shares. Keywords: Institutional Ownership, Profitability, CSR , Firm Value. ABSTRAK Penelitian untuk pengujian atas dampak kepemilikan institusional, profitabilitas, serta CSR pada nilai perusahaan dengan pendekatan kuantitatif yang sumber informasinya berupa laporan keberlanjutandan laporan tahunan dan. Perusahaan BUMN di BEI pada 2019-2022 sebagai populasi penelitian. Data diambil dengan purposive sampling menghasilkan sampel sejumlah 9 (sembilan) perusahaan kemudian diolah dengan SPSS versi 27.00. Kepemilikan institusional menmperlihatkan bahwa berdampak positif serta signifikan pada nilai perusahaan. Profitabilititas serta CSR tidak memperlihatkan adanya dampak kepada nilai perusahaan. Kepemilikan institusional, profitabilitas, CSR bersama-sama berdampak pada nilai perusahaan. Diharapkan hasil penelitian bisa sebagai acuan perusahaan untuk peningkatan nilai perusahaan dan acuan calon investor saat menanamkan saham. Kata Kunci : Kepemilikan Institusional, Profitabilitas, CSR, Nilai Perusahaan.
Analysis of Financial Distress Potential Using the Zmijewski Method in Coal Mining Subsector Companies Listed on the Indonesia Stock Exchange for the 2019-2023 Period Rosyada, Amalia Amrina Rosyada; Maria Theresia Heni Widyarti; Musyafa Alfarizi
Applied Accounting and Management Review (AAMAR) Vol. 4 No. 1 (2025): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v4i1.6345

Abstract

Significant fluctuations in coal prices during the 2019-2023 period impacted the financial performance of coal mining subsector companies listed on the Indonesia Stock Exchange. This condition increased the risk of financial distress, which refers to financial difficulties that could potentially lead to bankruptcy if not properly addressed. This research aims to analyze, determine the accuracy level, and formulate strategies to address potential financial distress in 14 selected companies using the purposive sampling method. This descriptive quantitative research utilizes financial report data from 2019-2023, analyzed using the Zmijewski method, which involves the Return on Assets (ROA), Debt Ratio, and Current Ratio. The results indicate that, on average, companies remained in the non-financial distress category throughout the period. However, two companies, CNKO and DWGL, consistently experienced financial distress. Additionally, AIMS faced financial distress in 2023, BSML in 2019, and CBRE from 2019 to 2021. The accuracy rate of the Zmijewski X-Score method was 77%, with an error rate of 23%. Strategies for addressing financial distress include increasing ROA through operational efficiency, prudent debt management to reduce the Debt Ratio, and managing current liabilities, inventory, and receivables to improve the Current Ratio.
Co-Authors Alvianita Gunawan Putri Ardian Widiarto Hapzi Ali Hartono Hartono Iwan Budiyono Jati Handayani Mohamad Hasanudin Musyafa alfarizi Rosyada, Amalia Amrina Rosyada Septian Yudha Kusuma Siti Muariya Tutik Dwi Karyanti Zulaika Putri Rokhimah