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All Journal International Journal of Artificial Intelligence Research Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Sustainable: Jurnal Kajian Mutu Pendidikan Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Formosa Journal of Applied Sciences (FJAS) Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Jurnal Pengabdian Nasional (JPN) Indonesia
Rossy Pratiwy Sihombing
Universitas Negeri Medan
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Social Sciences Other

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FINANCIAL STATEMENT FRAUD AND FIRM PERFORMANCE: EMPIRICAL EVIDENCE FROM INDONESIA Rossy Pratiwy Sihombing
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 3 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (427.235 KB) | DOI: 10.32670/fairvalue.v4i3.741

Abstract

Fraudulent financial reporting is an intentional misstatement of the financialstatements, which is the incorrect representation intentionally used to manipulatethe decision of stakeholders by ensuring that they make their decision based onincorrect information. This study examines factors affecting the likelihood offinancial statement fraud occurrences and differences between fraudulent and nonfraudulent companies listed in Indonesia Stock Exchange with respect to thecompany’s profitability over the period 2010 to 2018. Empirical results indicatethat the ratio of current assets to total assets, long-term debt to total equity, totalsales to total equity, and the cost of goods sold to sales have significant impact onaffecting the likelihood of financial statement fraud. Based on the propensity scorematching using cross-sectional data, the study finds that profitability has nosignificant difference between fraudulent and non-fraudulent companies
Analysis of the Influence of Fraud Risk Factors According to Fraud Diamond on Fraud Financial Statements in Manufacturing Companies Listed on the Indonesia Stock Exchange Rossy Pratiwy Sihombing
Formosa Journal of Applied Sciences Vol. 1 No. 7 (2022): Desember 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v1i7.2117

Abstract

This study aims to examine the influence of external pressure, financial target, ineffective monitoring, rationalization, and capability on financial statement fraud. Financial Statement Fraud is measured by earnings management using discretionary accruals. This study uses secondary data were taken from the manufacturing companies which are listed in Indonesian Stock Exchange. Sample selection is done by purposive sampling method and sample obtained from this research were 45 of a total 135 companies. Method of analysis used multiple linear regression analysis. The result show that simultanoeusly of external pressure, financial target, ineffective monitoring, rationalization, and capability have a significant influence on financial statement fraud. Partially, external pressure, financial target, rationalization, and have no significant influence on financial statement fraud. Ineffective monitoring partially has a significant influence on financial statement fraud.
Evaluation Analysis of Teacher Competency Test Results (UKG) with the CIPP Model in East Luwu Regency Andi Taufiq Umar; Danny Ajar Baskoro; Rossy Pratiwy Sihombing
Formosa Journal of Applied Sciences Vol. 1 No. 7 (2022): Desember 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v1i7.2203

Abstract

The teaching profession as the spearhead of a country's education continues to receive attention, especially efforts to increase self-development and professionalism. Teacher Competency Test (UKG) is a program developed in order to map teacher abilities, both pedagogic abilities and professionalism. This research was conducted with the aim of evaluating the implementation of the UKG program in East Luwu Regency, which included the implementation process, the obstacles experienced and their causes, and the results obtained. Thus, this research is expected to provide information that can be used as an alternative in planning and implementing UKG in the future. This study uses the CIPP evaluation model, which includes Context, Input, Process, Product. The results showed that the percentage of teachers who met the graduation standard was 33.98% and 66.02% did not fulfill it with a score below 55.
MSME Financial Risk Analysis (Case Study at Aneka Ragam UD in Panca Mukti Hamlet) Cindy Rahayu; Muhammad Raihan Nur Faizi; Robby Alvido Silaen; Tamara Alvio Dana Damanik; Yosia Arianta Purba; Rossy Pratiwy Sihombing
Formosa Journal of Applied Sciences Vol. 2 No. 5 (2023): May, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i5.4236

Abstract

One of the key factors for the success of a company is financial income. Every company wants optimal financial performance, so does MSME. However, MSMEs face a problem that causes risks that can hinder the journey of a business. With this research, it is hoped that it can help find solutions to the financial problems faced by UD Aneka Ragam. This study aims to identify risks that can reduce MSME financial income. Qualitative approaches and survey data collection methods are used to obtain financial data to complement primary and secondary data. The results of the study show that UD Aneka Ragam has several risks that can cause financial decline.
Analisis Risiko Operasional Berbasis Pendekatan Enterprise Risk Management pada Coffee Shop 90 Derajat Medan Rossy Pratiwy Sihombing; Amsal Sanjaya Tambun; Enjel Zetta R Nababan; Jowellyta Mega Kanaya Sibuea; Ruby Albina Shafa
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 4 No. 1 (2024): Artikel Riset Maret 2024
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i1.3729

Abstract

Coffee Shop menjadi salah satu UMKM yang mengalami perkembangan dalam beberapa tahun terakhir. Adanya perubahan gaya hidup masyarakat yang gemar berkumpul untuk menikmati secangkir kopi menjadi salah satu pendongkrak perkembangan Coffee Shop. Meningkatnya konsumsi kopi oleh masyarakat tentunya menjadi peluang bagi pelaku usaha untuk membangun bisnis Coffee Shop yang dapat dibuktikan dari peningkatan jumlah kedai kopi pada beberapa tahun terakhir. Usaha Coffee Shop tentunya tidak akan terlepas dari risiko yang dihadapi, salah satunya adalah risiko operasional. Penelitian ini bertujuan untuk mengidentifikasi risiko operasional, penyebab terjadi serta dampaknya terhadap aktivitas usaha dan menemukan solusi untuk mengatasi risiko operasional yang terjadi. Objek penelitian ini adalah 90 Derajat Coffee yang merupakan salah satu Coffee Shop populer di Kota Medan. Penelitian ini menggunakan metode kualitatif dengan teknik pengumpulan data dengan melakukan observasi dan wawancara dengan pemilik usaha serta melakukan analisis risiko berbasis pendekatan Enterprise Risk Management. Hasil penelitian menunjukkan adanya risiko operasional yaitu kerusakan pada mesin dan alat pembuat kopi pada saat aktivitas operasional sedang berlangsung yang disebabkan oleh kurangnya perawatan mesin dan alat, kesalahan penggunaan mesin oleh karyawan, serta kerusakan yang disebabkan oleh hewan pengerat. Risiko ini akan berpengaruh terhadap kualitas rasa, pelayanan, serta menimbulkan kerugian sehingga dibutuhkannya penanganan risiko untuk mengurangi risiko operasional yang dihadapi.
Analysis of Reward, Work Environment, Motivation and Performance of Administrative Staff Baskoro, Danny Ajar; Poluan, Nadia Amelia Elyana; Sihombing, Rossy Pratiwy
Jurnal Sustainable Vol. 7 No. 1 (2024): Sustainable
Publisher : Lembaga Penjaminan Mutu, IAIN Syaikh Abdurrahman Siddik Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/kjmp.v7i1.4418

Abstract

This study explores the impact of rewards, work environment, and motivation on the performance of administrative staff at the Faculty of Economics, State University of Malang. This study uses the Explanatory Research method with a sample of 47 employees. Data were collected through questionnaires and analysed using path analysis and SMARTPLS3 as the statistical test. The results confirmed that reward and motivation directly impact staff performance, while the work environment has no direct impact. In addition, the findings suggest that motivation serves as a mediator in the relationship between rewards, work environment, and performance. The importance of providing appropriate rewards and creating conducive working conditions to stimulate motivation has been proven in this study. These results provide a valuable perspective for educational institutions in their efforts to improve the performance of education personnel in enhancing academic services.
Analisis Manajemen Risiko Keuangan dan Tenaga Kerja pada UMKM Mie Ayam Mbak Yummi Kota Medan Ira Sukma Panggabean; Nur Hamidah; Aidil Anwar Ritonga; Putri Kemala Dewi Lubis; Rossy Pratiwy Sihombing
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 2 No. 3 (2024): JUNI : Maeswara
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v2i3.957

Abstract

MSMEs (Micro, Small, and Medium Enterprises) are one of the important economic pillars in driving local economic growth in various cities in Indonesia. However, MSMEs often face significant challenges, especially related to financial and labor risk management. This study aims to analyze financial and labor risk management at Mbak Yummi Chicken Noodle MSMEs in Medan City. In this study, a descriptive qualitative approach with interviews was used to collect data from business owners and employees. The analysis was conducted with a focus on financial risk management strategies, such as product and service diversification, creative promotion, cash flow management, and access to capital, and labor risk management strategies, including employee cost management, employee development and retention, and effective performance management. The results show that Mbak Yummi Chicken Noodle MSMEs have implemented various strategies to effectively manage financial and labor risks. Product and service diversification, creative promotions, and utilization of online delivery and ordering services help reduce financial risks and maintain revenue stability. Meanwhile, efficient management of employee costs, employee development, and effective performance management help manage labor risks, improve productivity, and maintain service quality. This research shows that effective financial and labor risk management plays an important role in the operational success of Mbak Yummi Chicken Noodle MSMEs.
Revitalisasi Bank Sampah Gesit Desa Rumah Gerat melalui Edukasi dan Penataan Sistem Operasional Bank Sampah Damayanti, Nina Afria; Hidayati, Isa; Perdana, Adidtya; Sihombing, Rossy Pratiwy; Barus, Eviyona Laurenta Br
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 5 No. 3 (2024): September
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpni.v5i3.944

Abstract

This community service activity aims to enhance the effectiveness of the "Bank Sampah Gesit" in Rumah Gerat Village through educational initiatives and operational system restructuring. The program includes educating participants on waste management concepts, types of recyclable materials, and effective operational management, followed by a Focus Group Discussion (FGD) to design improved operational systems. Using a one-shot case study approach with pretest-posttest assessments, this initiative successfully increased participants' knowledge and understanding of waste management principles and established a functional waste management system. This system includes the types of waste managed, waste deposit recording systems, and the roles of waste collectors and sponsors in sustaining the bank. Fully supported by the Research and Community Service Institute (LPPM) of Universitas Negeri Medan and in collaboration with Roda Hijau Kota Medan, this community service program encourages active community participation in environmental conservation efforts. The goal is for this initiative to inspire the residents of Rumah Gerat Village to manage waste more efficiently, positively impacting the local environment, and creating a cleaner and sustainable environment for future generations.
Corporate Social Responsibility, Good Corporate Governance, Firm Size Towards Tax Avoidance in The Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange Hantono, Hantono; Jony, Jony; Sihombing, Rossy Pratiwy
International Journal of Artificial Intelligence Research Vol 6, No 1.2 (2022)
Publisher : STMIK Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v6i1.2.491

Abstract

This study aims to examine the effect of Corporate Social Responsibility, Good Corporate Governance with proxy (board of commissioners, audit committee), and firm size towards tax avoidance. The population in this study is the Consumer Goods Industries listed in Indonesia Stock Exchange in 2015 until 2019. The sample was determined by the purposive sampling method and obtain 16 companies. Type of data used was secondary data obtained from www.idx.co.id and corporate websites. The method of analysis used is multiple regression analysis. The results of study show that Corporate Social Responsibility has significant effect on tax avoidance, where the significant value is 0.001 < 0.05. Good Corporate Governance with proxy (board of commissioners has significant effect on tax avoidance where the significant value is 0,032 < 0.05, audit committee does not have significant effect on tax avoidance where the significant value are 0.839 < 0.05), firm size does not have significant effect on tax avoidance, where the significant value are 0.874 > 0.05. Simultaneous test is known that the significance value (α) 0.009 < 0.05 with a calculated value of fcount 3,767 < ftable  2.76 which means that independent variables corporate social responsibility, good corporate governance with proxy by the board of commissioners and audit committee,  firm size has a significant influence together (simultaneous) on tax avoidance. While the coefficient of determination in this study can be explained that variations of independent variables corporate social responsibility, good corporate governance with proxy by the board of commissioners and audit committees, firm size can explain the variation of variable dependent tax avoidance is 47%. While the rest (100% – 47% = 53 %) is a variation of other variables that affect tax avoidance that was not found in this study.
Optimalisasi Pengelolaan Dan Pemasaran Produk Pupuk Organik Melalui Digitalisasi, Diversifikasi dan Pengembangan Jaringan Distribusi Badan Usaha Milik Desa (BUMDes) Karya Bersama Desa Kolam Deli Serdang Baskoro, Danny Ajar; Ahsan, Jabal; Sihombing, Rossy Pratiwy; Handriyani, Richna
ADMA : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 6 No. 1 (2025): ADMA: Jurnal Pengabdian dan Pemberdayaan Mayarakat
Publisher : LPPM Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/adma.v6i1.5062

Abstract

Program pengabdian masyarakat ini dilaksanakan di Badan Usaha Milik Desa (BUMDes) Karya Bersama Desa Kolam, Kecamatan Percut Sei Tuan, Kabupaten Deli Serdang, dengan tujuan meningkatkan efisiensi produksi dan daya saing produk pupuk organik yang dikelola oleh mitra. Permasalahan utamayangdihadapi meliputi rendahnya efisiensi produksi akibat keterbatasan alat, kurangnya variasi produk, terbatasnya jangkauan pemasaran, serta lemahnya jaringan distribusi. Untuk mengatasi hal tersebut, dilakukan serangkaian kegiatan meliputi pengadaan dan pelatihan penggunaan alat giling serbaguna dan alat packing kemasan, pengembangan produk pupuk organik sesuai kebutuhan pasar, optimalisasi pemasaran digital melalui media sosial dan marketplace, serta penguatan distribusi melalui perekrutan agen dan kerja sama dengan toko pertanian. Hasil kegiatan menunjukkan bahwa seluruh indikator keberhasilan tercapai dengan baik. Kapasitas produksi meningkat hingga 30%, diversifikasi produk berhasil dilakukan dengan pengemasan dalam ukuran 3–10 kg, jangkauan pasar meluas ke luar wilayah desa, dan jaringan distribusi berkembang melalui lima agen baru serta tiga toko mitra. Program ini memberikan dampak langsung terhadap peningkatan kinerja BUMDes dan membuka peluang bagi keberlanjutan usaha secara mandiri. Kegiatan ini juga menjadi model yang dapat direplikasi di desa lain dengan potensi serupa.
Co-Authors Adidtya Perdana, Adidtya Aidil Anwar Ritonga Amsal Sanjaya Tambun Andi Taufiq Umar Cindy Rahayu Damayanti, Nina Afria Danny Ajar Baskoro Enjel Zetta R Nababan Eviyona Laurenta Br Barus Hantono Hantono, Hantono Ira Sukma Panggabean Isa Hidayati Jabal Ahsan Jony Jony Jowellyta Mega Kanaya Sibuea Muhammad Raihan Nur Faizi Nababan, Enjel Zetta R NUR HAMIDAH Poluan, Nadia Amelia Putri Kemala Dewi Lubis Richna Handriyani Robby Alvido Silaen Ruby Albina Shafa Shafa, Ruby Albina Sibuea, Jowellyta Mega Kanaya Tamara Alvio Dana Damanik Tambun, Amsal Sanjaya Yosia Arianta Purba