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Eko Gumaya Sari
Politeknik Tri Mitra Karya Mandiri
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Fraud Risk Analysis Fraud Prevention Detection with Fraud Triangle and Financial Ratios at PT. Garuda Indonesia (Persero) Tbk. Eko Gumaya Sari
Asia Pacific Fraud Journal Vol 7, No 2: 2nd Edition (July-December 2022)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v7i2.269

Abstract

This study aims to detect the risk of fraud in the financial statements and ongoing fraud prevention measures if there are irregularities in the financial statements. The issue of earnings management in the financial statements of PT Garuda Indonesia (Persero) Tbk by significantly increasing profits has raised a lot of suspicion and greatly harmed many parties, especially investors who invested in this company. The analysis was carried out using the fraud triangle variable and by asking for opinions from experts in their respective fields or professions related to fraud, such as auditors, accounting staff and employees who assist in the presentation of financial statements. The sample included 30 respondents. The calculation of financial ratios was done by calculating the ratio of liquidity, profitability, and solvency to detect fraud risk. The results of the analysis of fraud detection during the 2017-2019 period showed that there was an indication of markups on the company’s capital and profits in 2019. During those three years there was a decline in the company’s performance including its effectiveness in paying its short-term debt. This is in line with the opinion of auditors and users of financial statements who have predicted fraud and profit markups in the financial statements.
Evaluasi Penerimaan, Laju Pertumbuhan dan Peramalan PBB-P2 di Desa Jomin Timur Kabupaten Karawang Tahun 2021-2023 Eko Gumaya Sari; Rizky Ahwaljani Saputra
Media Akuntansi Perpajakan Vol 9, No 1 (2024): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v9i1.7621

Abstract

Abstract Tujuan dari penelitian ini untuk mengetahui evaluasi penerimaan, laju pertumbuhan PBB–P2 di Desa Jomin Timur dengan mengggunakan perhitungan rasio perbandingan dan laju pertumbuhan selama 3 tahun terakhir tahun 2021- 2023 serta peramalan penerimaan realisasi PBB-P2 untuk tahun 2024 dengan menggunakan metode least square (kuadrat terkecil).Jenis data sekunder yang di dapatkan melalui Observasi yakni data laporan PBB-P2 selama 3 tahun terakhir mulai tahun 2021-2023, selain itu dilakukan juga wawancara dengan petugas desa bagian bendahara pajak dan dokumentasi. Metode yang digunakan dalam penelitian ini yaitu metode deskriptif dan peramalan kuantitatif.Hasil laporan ini menunjukan bahwa penerimaan PBB-P2 Desa Jomin Timur selama 3 tahun terakhir semuanya berjalan tidak efektif, laju pertumbuhan selama tahun 2021-2023 mengalami penurunan yang sangat signifikan, sedangkan peramalan menggunakan metode least square menunjukan peningkatan penerimaan realisasi PBB-P2 di tahun 2024 yang cukup besar bila dibandingkan dengan tahun sebelumnya.  
KELAS WIRAUSAHA PELAJAR: INKUBASI PRODUK LOKAL DAN MARKET DAY SEKOLAH UNTUK MENDUKUNG UMKM DESA BANTARAGUNG, MAJALENGKA JAWA BARAT Eko Gumaya Sari; Taufan Gojali; Tarto Tarto; Dhea Zatira
JURNAL ABDIMAS PLJ Vol. 6 No. 1 (2026): JURNAL ABDIMAS PLJ, Juli 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/japlj.v6i1.2315

Abstract

The Community Service Program entitled “Student Entrepreneurship Class: Local Product Incubation and School Market Day to Support MSMEs in Bantaragung Village, Majalengka, West Java” is an initiative aimed at enhancing students’ entrepreneurial spirit while supporting the development of local MSME products in the village. This program is motivated by the low involvement of young people in local economic development, as well as the limited promotion and innovation of MSME products within the village environment. The activities are carried out through several stages, namely program socialization, entrepreneurship training, local product incubation assistance, branding and basic marketing training, and the implementation of a school market day as a business practice platform for students. The target participants of this program include junior high school and senior high school/vocational school students, MSME actors, and schools in Bantaragung Village. The methods used in this program are educational and participatory approaches through lectures, discussions, hands-on practice, marketing simulations, and mentoring. Through this activity, students are expected to improve their creativity, communication skills, marketing abilities, and practical entrepreneurial experience. In addition, this program is also expected to help promote local village products, strengthen collaboration among schools, universities, and the community, and support economic growth based on local potential. The expected outcomes of this program include the establishment of student entrepreneurship groups, increased entrepreneurial interest among the younger generation, the development of local product innovation, and the sustainable implementation of school market days as a promotional platform for MSME products from Bantaragung Village.
Co-Authors Dhea Zatira Rizky Ahwaljani Saputra Tarto Tarto Taufan Gojali