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All Journal Jurnal Plans : Penelitian Ilmu Manajemen dan Bisnis Jurnal Manajemen Pendidikan 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 Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Pengabdian Nasional (JPN) Indonesia Jurnal Studi Akuntansi Pajak Keuangan
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 RISIKO PENURUNAN KINERJA KEUANGAN UMKM (STUDI KASUS PADA HIJABSUNSHINE.CO) Putri, Siti Annisa; Wari, Anggas; Gea, Aries Kurniawan; Purba, Katherine JR; Sihombing, Rossy Pratiwi; Kurniawan, Desri Ananda Firdayanti
Jurnal PLANS : Penelitian Ilmu Manajemen dan Bisnis Vol 17, No 1 (2022): JURNAL PLANS
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/plans.v17i1.51441

Abstract

Tidak diterapkannya pengelolaan keuangan yang baik menyebabkan penurunan kinerja keuangan secara signifikan. Risiko tersebut juga disebabkan oleh ketidakbijakan pemilik dalam pemakaian modal, ketidakmatangan pemilik bisnis dalam menentukan konsep produk, dan ketidakdisiplinan pemilik dalam pembelian bahan baku, serta tidak diterapkannya manajemen risiko secara matang. Penelitian ini mengkaji risiko yang menyebabkan kinerja keuangan Hijabsunshine.co menurun. Penulis juga menawarkan solusi dari permasalahan tersebut agar nantinya Hijabsunshine.co mampu meningkatkan kinerja keuangan dan dapat terus berkembang lebih lanjut. Metode penelitian yang digunakan yaitu dengan pendekatan kualitatif yang terbagi menjadi dua sumber data, yakni data primer dan data sekunder. Salah satu penyebab penurunan kinerja keuangan dipengaruhi oleh penumpukan bahan baku yang tak terkendali. Penumpukan bahan baku menjadi masalah serius yang harus segera dikendalikan karena risiko kerugian yang semakin mengancam. Permasalahan tersebut mengakibatkan penurunan pendapatan yang signifikan dan menghambat operasioanl perusahaan. Dalam menjalankan bisnis, UMKM seperti ini juga harus selalu berinovasi untuk mengembangkan produk baru dan mengeksplorasi peluang pasar yang ada. Dengan menerapkan strategi-strategi tersebut, pemilik dapat meningkatkan kinerja keuangan dengan maksimalisasi laba dan pertumbuhan usaha yang berkelanjutan.
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.
Analisis Risiko Operasional Berdasarkan Pendekatan Enterprise Risk Management (ERM) Pada Roti Kukus Manju Cabang Tuasan Pardede, Ronaldo; Gey Des Four Munte; Deyan Andini Zam Zam Nasution; Rossy Pratiwi Sihombing; Putri Kemala Dewi Lubis
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.v2i3.962

Abstract

In running a business there are definitely risks. Risks that arise from the internal and external environment of the business can result in the business experiencing losses. This research method uses a qualitative descriptive research method with data collection techniques originating from observations and interviews with the owner of the Manju Steamed Bread business, Tuasan Branch. This research will use Enterprise Risk Management (ERM), where ERM implementation is usually implemented by identifying risks, assessing and controlling risks. Businesses that use Enterprise Risk Management (ERM) can get risks ranging from low (low), medium (medium), high (high). This research aims to identify risks that may occur in the Manju Steamed Bread business, Tuasan Branch, then create a risk matrix to determine the worst risks that must be prioritized in control. The research results show that there are operational risks, namely employees not following steaming machine operating procedures, lack of maintenance of the machine and bread steaming equipment by employees and delays in the arrival of raw materials. This risk will affect the quality of taste, service, and can result in losses due to shop closures due to delays in the arrival of raw materials, so risk management is needed which aims to reduce operational risks that may occur.  
Analisis Manajemen Risiko Operasional Pada Rumah Makan Ondo Grill Batak Br Tarigan, Eli Agustina; Jeni Sinurat; Ibersina Br Ginting; Rossy Pratiwi Sihombing; Putri Kemala Dewi Lubis
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.v2i3.964

Abstract

This research aims to analyze the operational risks faced by Rumah Makan Ondo Batak Grill, a famous culinary business on Jl. Weaving Factory No. 45, Sei Putih Tengah, Medan Petisah District, Medan City, North Sumatra. The qualitative method used in this research is data collection techniques by conducting direct observations and interviews with the owner of the Ondo Grill Batak Restaurant. The research results reveal that there are several significant operational risks, including hygiene and food safety risks, equipment damage risks, employee absenteeism risks, and customer number risks. To manage possible risks, Ondo Restaurant has implemented several strategies, such as regular employee training regarding food hygiene and safety, routine maintenance and inspection of cooking equipment, and development of an employee attendance management system. Apart from that, this restaurant is also diversifying its menu and promotions to attract more customers and maintain income stability. This research concludes that effective operational risk management is very important for the survival and success of Ondo Restaurant. The recommendations provided include improving the risk monitoring system and implementing risk management strategies on a regular basis.
Co-Authors Adidtya Perdana, Adidtya Aidil Anwar Ritonga Amsal Sanjaya Tambun Andi Taufiq Umar Br Tarigan, Eli Agustina Cindy Rahayu Damayanti, Nina Afria Danny Ajar Baskoro Deyan Andini Zam Zam Nasution Enjel Zetta R Nababan Eviyona Laurenta Br Barus Fajar Agung Leksmana Gea, Aries Kurniawan Gey Des Four Munte Hantono Hantono, Hantono Hasibuan, Novita Indah Ibersina Br Ginting Ira Sukma Panggabean Isa Hidayati Jabal Ahsan Jeni Sinurat Jony Jony Jowellyta Mega Kanaya Sibuea Kurniawan, Desri Ananda Firdayanti Maria Olivia Pasaribu Muhammad Raihan Nur Faizi Nababan, Enjel Zetta R NUR HAMIDAH Nurul Pratiwi Nus Dencoco Samosir Pardede, Ronaldo Poluan, Nadia Amelia Purba, Katherine JR Putri Kemala Dewi Lubis Putri, Siti Annisa Rahmadi Idris Pasaribu Richna Handriyani Robby Alvido Silaen Rosinta Pakpahan Ruby Albina Shafa Shafa, Ruby Albina Sibuea, Jowellyta Mega Kanaya Tamara Alvio Dana Damanik Tambun, Amsal Sanjaya Tasya Bernatha Hia Wari, Anggas Wasima Agita Maharani Yesha Artika Galy Yochi Cristhofen Laia Yosia Arianta Purba