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<![CDATA[ANALISIS PERANAN COST-CONTROLLER TERHADAP SISTEM PENGENDALIAN INTERN ATAS PERSEDIAAN PADA HOTEL KAPUAS PALACE DI PONTIANAK ]]>
<![CDATA[Louw, Febriana]]>
<![CDATA[ MABIS Vol 3, No 2: Desember 2012 ]]>
Publisher : <![CDATA[MABIS ]]>
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<![CDATA[Inventories and supplies are very important assets in a company because of the significant value in the financial statements, the Income statement and balance sheet can not be drawn without knowing the value of inventories. Errors in inventories count will directly result in an error in financial statements. However, inventories and supplies are also significant value in service companies, such as Kapuas Palace Hotel. The study was done in order to determine the factors that cause inventory inaccuracy with the amount of physical in the warehouse, and the weaknesses of inventory control system that have been implemented by the cost - controller Kapuas Palace Hotel. The study will focus on the issues that activities occur in the Kapuas Palace Hotel implemented cost controller, which includes the activities of goods "in and outâ each day, as well as supervision of employees. The results of research find some drawbacks such as the organizational structure is not clearly functionally separate, setting the location of the goods or supplies in warehouses that are less organized and less attention, and manual recording is still less effective and efficient since the resulting errors tend to be high. The suggestions are given to minimize errors and assist the progress of the system is to control the activities of inventories, warehouse employees should check the goods are shipped to more carefully and do not sign the purchase invoice prior to finished goods inspected.]]>
<![CDATA[Kajian Corporate Governance dan Likuiditas terhadap Kinerja Keuangan Pada Sektor Property dan Real Estate ]]>
<![CDATA[Louw, Febriana]]>
<![CDATA[ MABIS Vol 2, No 2: Desember 2011 ]]>
Publisher : <![CDATA[MABIS ]]>
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<![CDATA[The development started from the perspective of corporate governance agency theory, where the agency theory, which acts as the principal owner of the company hand over authority to the agent. With the separation between ownership and management of the company will bring up the difference between agent and principal interests that could pose a potential conflict of interest. Corporate governance appears to control the behavior and resolve conflicts between parties within the company. Research on corporate governance on performance, has become a common focus, but the results of previous studies showed inconsistent results. To reconcile differences in the results of the study, carried out similar studies with different objects. The study was done in order to find empirical evidence of the influence of the elements in the application of good corporate governance on the performance of property companies and real estate sector in Indonesia. Population used in this study is a property companies and real estate sector registered in Indonesia Stock Exchange (BEI), while the sample is a company during the period 2007-2010. Sampling was done by purposive sampling method. Hypothesis testing is done by multiple regression analysis. From the results of testing the hypothesis, suggesting that the influence of corporate governance by institutional ownership ,independent commissioners, audit committee and the level of liquidity has a negative relationship and do not significantly affect the companys financial performance. The results also indicate that the size of the board of directors has a positive and significant impact on performance .In general, the results of this study indicate that the companys property and real estate sector in Indonesia has begin to implement good corporate governance in an effort to improve company performance and to protect the interests of the principal.]]>
<![CDATA[Berbagai Faktor Yang Memengaruhi Perusahaan Dalam Pengambilan Keputusan Transfer Pricing ]]>
<![CDATA[Febriana Louw]]>
<![CDATA[ JURNAL MANAJEMEN MOTIVASI Vol 16, No 2 (2020): Jurnal Manajemen Motivasi ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Pontianak ]]>
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DOI: 10.29406/jmm.v16i2.2273
<![CDATA[Tujuan penelitian untuk mengetahui pengaruh pajak, profitabilitas, tunneling incentive, leverage, mekanisme bonus, dan ukuran perusahaan terhadap keputusan transfer pricing. Pengambilan sampel dengan menggunakan metode purposive sampling dengan jumlah sampel yang telah dikumpulkan yaitu 59 perusahaan dari periode 2014 sampai dengan periode 2018. Metode penelitian yang digunakan adalah metode asosiatif. Teknik analisis menggunakan metode kuantitatif dengan analisis statistik deskriptif, uji multikolinearitas, uji regresi logistik serta pengujian hipotesis dengan menggunakan bantuan software SPSS versi 22. Hasil pengujian menunjukkan bahwa pajak tidak berpengaruh terhadap keputusan transfer pricing, profitabilitas tidak berpengaruh terhadap keputusan transfer pricing, tunneling incentive tidak berpengaruh terhadap keputusan transfer pricing, leverage berpengaruh positif terhadap keputusan transfer pricing, mekanisme bonus tidak berpengaruh terhadap keputusan transfer pricing, dan ukuran perusahaan berpengaruh positif terhadap keputusan transfer pricing.]]>
<![CDATA[Pelatihan Penyusunan Laporan Keuangan pada Pegawai Koperasi Agro Tamang Makmur ]]>
<![CDATA[Nopiani Indah]]>;
<![CDATA[Febriana Louw]]>;
<![CDATA[Lauw Sun Hiong]]>;
<![CDATA[Octavian Hartono]]>
<![CDATA[ ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Vol. 1 No. 4 (2022): Desember 2022 ]]>
Publisher : <![CDATA[Yayasan Literasi Sains Indonesia ]]>
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DOI: 10.55123/abdisoshum.v1i4.1308
<![CDATA[Koperasi Agro Tamang Makmur is a producer cooperative which its main business is to produce goods or services by selling and buying with needs materials so that the prices of the materials and goods produced are lower. In running cooperative business, of course the administrators must be able to arrange the financial statement and report back to their members. Financial reporting is all processes related to the providing of financial information. The preparation of financial statement play an important role, among other things, for internal parties they can be used as a reference in making long-term decisions, and can analyze their performance. The purpose of this PKM activity is to provide training in the preparation of financial statement at Koperasi Agro Tamang Makmur. The assistance provided is in the form of giving basic accounting modules, preparation of financial statement and assistance in the analysis of financial statements that have been prepared. The results of this activity show a significant change from the answers before the training and after the training. The questions answered by the participants after the training were almost all correct. Before the test, there were only 50% of the answers that were answered correctly, after being given training, the correct answers increased to 85%.]]>
<![CDATA[STUDI TEORI FRAUD HEXAGON TERHADAP FRAUDULENT FINANCIAL STATEMENT PADA PERUSAHAAN YANG TERGABUNG DALAM INDEKS KOMPAS100 DI BURSA EFEK INDONESIA ]]>
<![CDATA[Verenn Tanuwijaya]]>;
<![CDATA[Lauw Sun Hiong]]>;
<![CDATA[Febriana Louw]]>;
<![CDATA[Nopiani Indah]]>
<![CDATA[ Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember ]]>
Publisher : <![CDATA[Politeknik Negeri Ambon ]]>
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DOI: 10.31959/jm.v11i2.1222
<![CDATA[This study aims to determine the effect of the fraud hexagon on financial statement fraud in companies indexed by Kompas100 on the Indonesia Stock Exchange. In this study, pressure was measured by return on assets, measured by the BDOUT ratio, rationalization was measured using independent auditor changes, capability was measured by CEO change, arrogance was measured by CEO duality, collusion was measured by government cooperation projects, and fraudulent financial statements were measured by M-score. The data analysis technique used descriptive statistical analysis, classical assumption test, logistic logistics, model test and coefficient of determination as well as hypothesis testing which was carried out using the SPSS analysis tool. The result of this research is that the fraud hexagon has no effect on financial statement fraud.]]>
<![CDATA[Pembekalan Peningkatan Kinerja UMKM Melalui Orientasi Keuangan dan Penjualan (UMKM Makanan Ringan Jalan Merdeka Pontianak) ]]>
<![CDATA[Louw, Febriana]]>;
<![CDATA[Indah, Nopiani]]>;
<![CDATA[Santika, Dewi]]>;
<![CDATA[Hiong, Lauw Sun]]>
<![CDATA[ ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Vol. 2 No. 4 (2023): Desember 2023 ]]>
Publisher : <![CDATA[Yayasan Literasi Sains Indonesia ]]>
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DOI: 10.55123/abdisoshum.v2i4.3004
<![CDATA[The number of MSMEs in Indonesia continues to increase every year. MSMEs have an important role in Indonesia's national development. The presence of these businesses helps to absorb labor, so that people can have an income. The large number of food and beverage businesses is because food and beverage businesses are closely related to people's daily lives, can be built with little capital, and require little labor. Business people need to see changing market trends and know what consumers want in order to create the right products. Financial orientation is an activity that focuses on managing financial conditions related to using cash and generating cash returns. Meanwhile, sales orientation is focused on selling products, providing an overview of the product to customers, offering products based on company stock, and producing not based on customer needs. With the provision of financial and sales orientation, it is hoped that snack food MSMEs can improve their business results management methods and design better sales strategies so that they can improve their business performance.]]>
<![CDATA[Growth rate dalam sektor barang baku dan primer di Bursa Efek Indonesia: Mana lebih baik? ]]>
<![CDATA[Vito Apriyanto]]>;
<![CDATA[Febriana Louw]]>
<![CDATA[ Akuntansi dan Teknologi Informasi Vol. 17 No. 2 (2024): Volume 17, No.2 September 2024 ]]>
Publisher : <![CDATA[Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya ]]>
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DOI: 10.24123/jati.v17i2.6598
<![CDATA[The Sustainable Growth Rate is the maximum growth rate of a company so that it can grow without running out of funds from funding activities such as increasing shareholder capital ownership and drawing loans from creditors. This study measured, tested, and analyzed factors affecting sustainable growth. Some of the factors used in this study are leverage, profitability, and total asset turnover. This study uses objects from raw material sector companies and primary sector companies listed on the Indonesia Stock Exchange for 2018 - 2022, during which data collection was carried out using the purposive sampling method. The form of research used is associative research, a method that examines the relationship between variables, with a quantitative approach. The research data is based on secondary data, namely the company's annual financial report, which is available and has been audited by an independent auditor. Data processing uses multiple linear regression. The study results show that Leverage (DER) and Profitability (ROA) positively affect sustainable growth, providing practical insights for financial analysts and professionals in the raw material and primary sector industries. Total asset turnover (TATO) does not affect the sustainable growth rate. This study also shows that raw material sector companies have a higher sustainable growth rate than primary sector companies.]]>
<![CDATA[PENGARUH STRUKTUR KEPEMILIKAN, AUDIT FEE DAN AUDIT REPORT LAG TERHADAP INTEGRITAS LAPORAN KEUANGAN ]]>
<![CDATA[Louw, Febriana]]>;
<![CDATA[Indah, Nopiani]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v5i1.403
<![CDATA[This study aims to investigate the impact of ownership structure, audit fees, and audit report lag on the integrity of financial statements. This research is of an associative nature employing a quantitative approach. The research sample consists of companies in the industrial sector listed on the Indonesia Stock Exchange during the period 2017-2021. Using purposive sampling method, 10 companies were selected as the research sample. The data analysis technique employed in this research is multiple linear regression analysis assisted by Statistical Product and Service Solution (SPSS) version 25. The research findings indicate that ownership structure has a negative impact on the integrity of financial statements, audit fees do not have an impact on the integrity of financial statements, while audit report lag has a positive impact on the integrity of financial statements in companies in the industrial sector listed on the Indonesia Stock Exchange]]>
<![CDATA[Pendampingan Analisis Laporan Keuangan dan Pengendalian Internal sebagai Strategi Pencegahan Fraud ]]>
<![CDATA[Hernat, Okevanrianus Putra]]>;
<![CDATA[Halim, Kusuma Indawati]]>;
<![CDATA[Novianty, Novianty]]>;
<![CDATA[Louw, Febriana]]>
<![CDATA[ Jurnal Abdimas Mandiri Vol. 8 No. 3 ]]>
Publisher : <![CDATA[UNIVERSITAS INDO GLOBAL MANDIRI ]]>
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DOI: 10.36982/jam.v8i3.4629
<![CDATA[Pendampingan dalam pengelolaan laporan keuangan dan penguatan pengendalian internal sangat penting bagi perusahaan dagang untuk mencegah terjadinya fraud. Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk memberikan pendampingan kepada PT Central Kapuas Utama dalam melakukan analisis dan pengelolaan laporan keuangan, serta memperkuat sistem pengendalian internal sebagai strategi utama dalam pencegahan fraud. Pencegahan fraud memerlukan langkah-langkah sistematis, salah satunya melalui pengelolaan laporan keuangan yang transparan dan penguatan pengendalian internal yang efektif. Pengabdian ini bertujuan untuk melakukan pendampingan kepada PT Central Kapuas Utama dalam mengelola laporan keuangan serta memperkuat sistem pengendalian internal sebagai strategi utama dalam pencegahan fraud. Pendekatan yang digunakan dalam kegiatan pendampingan ini adalah partisipatif dengan metode pelatihan, konsultasi, dan evaluasi berkelanjutan. Pendampingan difokuskan pada pengelolaan laporan keuangan yang akurat dan sesuai dengan standar akuntansi, serta penerapan pengendalian internal yang efektif untuk mendeteksi dan mencegah potensi fraud. Selama proses pendampingan, dilakukan audit internal untuk mengidentifikasi kelemahan sistem, serta simulasi kasus fraud untuk meningkatkan kesadaran dan kesiapan perusahaan dalam menghadapi ancaman tersebut. Hasil dari kegiatan ini menunjukkan peningkatan pemahaman manajemen PT Central Kapuas Utama tentang pentingnya laporan keuangan yang valid dan andal, serta penguatan sistem pengendalian internal. Penerapan kontrol yang lebih ketat dalam proses operasional terbukti meningkatkan deteksi dini terhadap potensi fraud dan meminimalisir risiko keuangan. Selain itu, pendampingan ini berhasil memperkuat integritas sistem pelaporan keuangan dan meningkatkan kesadaran seluruh staf terhadap pentingnya pengendalian internal dalam pencegahan fraud.]]>
<![CDATA[The mediating role of audit capacity stress in influencing factors of earnings management ]]>
<![CDATA[Thendy Salim, Ega Erlinda]]>;
<![CDATA[Louw, Febriana]]>
<![CDATA[ International Journal of Enterprise Modelling Vol. 19 No. 2 (2025): May: Enterprise Modelling ]]>
Publisher : <![CDATA[International Enterprise Integration Association ]]>
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DOI: 10.35335/int.jo.emod.v19i2.141
<![CDATA[This study investigates the role that Audit Capacity Stress (ACS) plays as a mediator between different parameters and earnings management. The study focuses on 36 businesses that were listed between 2020 and 2022 on the Indonesia Stock Exchange (IDX) and included in the Kompas100 stock index. Purposive sampling was employed in a quantitative associative analysis method. Version 26 of the Statistical Package for the Social Sciences (SPSS) was used to analyze the data. The findings indicate that while Financial Distress (FD) has no discernible impact on Audit Capacity Stress (ACS), Audit Firm Reputation (AFR) and Audit Fee (AF) do. Earnings Management (EM) is also impacted by Audit Firm Reputation (AFR), Financial Distress (FD), Audit Fee (AF), and Audit Capacity Stress (ACS). While ACS does not mediate the relationship between Financial Distress (FD) and Earnings Management (EM), it does mediate the relationship between Audit Firm Reputation (AFR) and Audit Fee (AF) on Earnings Management (EM). This study provides information for more investigation into the elements influencing earnings management and the function of audit capacity stress.]]>
