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DETECTING FRAUD FINANCIAL STATEMENTS IN MANUFACTURING COMPANIES INDONESIA Budiandru Budiandru; Zakkiandri Zakkiandri; Basyiruddin Nur; Yeni Elfiza Abbas; Ilza Febrina
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 18 No 2 (2022): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v18i2.544

The purpose of this research is toand analyze the influence of the four elements infraud triangle that is pressure, opportunity, and rationalization. to detect the possibility of fraudulent financial statements (financial statement fraud). The four elements will be divided into 5 variables, specifically financial stability,external pressure, ineffective monitoring, nature of industry, and change in auditors.to find the possibility of fraudulent financial statements as measured by the M Score modelin manufacturing companiesin the 2018-2021 period. The results of the study show that of the six variables used in the study, there is one (1) variable, namely the nature of the industry which has a significant effect on the possibility of fraudulent financial statements. While the other five (5) variables financial targets, external pressure, ineffective monitoring, and auditor changes do not affect the likelihood of fraudulent accounts. The contribution of the results of this our riset that manufacturing companies in that year are likely to be more concerned or careful the nature of industry that has a significant impact, this will affect the sustainability of the business in the future.

Analisis Varians Atas Perhitungan Biaya Standar Sebagai Alat Pengendalian Biaya Produksi Pada Usaha Paving Block PT. Jaya Mandiri Yeni Elfiza Abbas; Derhen Damanik
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 3 (2023): Juli : Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i3.1341

Based on the results of the raw material cost variance analysis, it shows that there is a difference (Favorable), which consists of a raw material price variance and a raw material quantity variance of Rp. 7,679,750. The results of the analysis of variance in labor costs show that there is a difference (Favorable) between standard labor costs and actual labor costs of Rp. 1,901,900, - And finally the analysis of the variance of factory overhead costs also shows a difference (Favorable) of Rp. 215,631.4 which consists of controlled differences and volume differences. As for the achievement of the difference (Favorable) for production costs because the management in the implementation of production as well as controlling raw material costs, labor costs and factory overhead costs has carried out the implementation of standard production cost controls that are effective, correct and appropriate and takes into account historical costs when determining standard cost .

Analisis Varians Atas Perhitungan Biaya Standar Sebagai Alat Pengendalian Biaya Produksi Pada Usaha Paving Block PT.Jaya Mandiri Yeni Elfiza Abbas; Derhen Damanik
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 4 (2023): Oktober: Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i4.1421

Based on the results of the raw material cost variance analysis, it shows that there is a difference (Favorable), which consists of a raw material price variance and a raw material quantity variance of Rp. 7,679,750. The results of the analysis of variance in labor costs show that there is a difference (Favorable) between standard labor costs and actual labor costs of Rp. 1,901,900, - And finally the analysis of the variance of factory overhead costs also shows a difference (Favorable) of Rp. 215,631.4 which consists of controlled differences and volume differences. As for the achievement of the difference (Favorable) for production costs because the management in the implementation of production as well as controlling raw material costs, labor costs and factory overhead costs has carried out the implementation of standard production cost controls that are effective, correct and appropriate and takes into account historical costs when determining standard cost .

ANALISIS PENILAIAN KINERJA MENGGUNAKAN METODE BALANCED SCORECARD PADA PERUSAHAAN SEKTOR ASURANSI SEBELUM DAN SEMASA COVID (2020-2022) Arif Iman Santoso; Yeni Elfiza Abbas
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 4 No. 3 (2023)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v4i3.1907

Company performance appraisal really helps management in assessing the extent to which the company has done in achieving the company's strategy and vision and mission. Company performance can be assessed using the balanced scorecard method in which this method uses four perspectives to assess company performance, namely a financial perspective, a customer perspective, an internal business perspective, and also a learning and growth perspective. The balanced scorecard method does not only assess the financial aspects but also non-financial aspects. The purpose of this study was to assess company performance before and during the Covid 19 pandemic using the balanced scorecard method for companies engaged in the insurance sector. This study uses secondary data, namely financial reports and annual reports for 2020 and 2021. Based on data processing, the results show that from the four perspectives used, the financial perspective has decreased significantly. From the customer perspective, the results obtained show an increase because the benefits of the products produced can be felt by consumers so that more and more awards are obtained. From an internal business perspective, there was a decrease in achievement due to the difficulty for companies to make new products during the Covid 19 pandemic. From a learning and growth perspective, it experienced a decrease due to the difficulty for companies to conduct face-to-face training so that it was difficult to maximize employee training.

Analysis of Production Cost Calculation Using Job Order Costing Method at PT Secma Energy Cell Yeni Elfiza Abbas; Ulil Fadilah
Akuntansi: Jurnal Akuntansi Integratif Vol. 10 No. 1 (2024): Volume 10 Nomor 1 April 2024
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v10i1.1611

Production Cost Calculation is very important for companies as support in financial reporting. Recording production costs encourages business managers to create accurate and fast administrative documentation, so that companies can predict selling price and profit and loss in accordance with expectations. This study aims to examine whether PT Secma Energy Cell, situated in Gresik Regency, East Java, to the principles of cost accounting in implementing the Job Order Costing method for determining production costs. Utilizing a descriptive qualitative approach with a case study methodology, the study aims to evaluate the application of cost calculations for plastic bags and rolls of varying sizes. Data gathering techniques encompass observation, interviews, and documentation of total and variable cost calculations. The study spanned around six months, from December 2022 to May 2023, whereas the data recorded dates back to October 2021. Findings revealed that PT Secma Energy Cell employs a total of 62 individuals, with 34 engaged directly in production activities, while the remainder are non-production staff. Over the course of one month, the company utilized 115,400 kilograms of raw materials, amounting to IDR 2,311,471,500.00, the production of ready-to-sell goods for 1 month was 42,775,005 kg, plastic roll production was 105,020.00 kg, and plastic bag production was 147,795 kg. Up to this point, the company has established the product price per kilogram with an approximately markup of 70%, so that each order received has been calculated in advance regarding the selling price of each product. The analysis revealed that using the Job Order Costing method, the production cost amounted to IDR16,559.48 per kilogram for plastic bags and IDR20,118.81 for plastic rolls. This indicates that PT Secma Energy Cell effectively implements the job order costing method by accurately accounting for expenses associated with raw materials, direct labor, and factory overhead costs. This is intended to enhance the accuracy of the set selling price and potentially boost the company’s future profitability.

Pengaruh Risiko Likuiditas dan Risiko Kredit terhadap Capital Adequacy Ratio dengan Bank Size sebagai Variabel Moderasi pada Bank BUMN Indonesia Derhen Winardo Damanik; Yeni Elfiza Abbas
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 19 No 1 (2026): Januari-Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v19i1.492

Abstrak Penelitian ini bertujuan menganalisis pengaruh Loan to Deposit Ratio (LDR), Liquidity Coverage Ratio (LCR), dan Non-Performing Loan (NPL) terhadap Capital Adequacy Ratio (CAR) dengan Bank Size sebagai variabel moderasi pada bank Badan Usaha Milik Negara (BUMN) di Indonesia periode 2018–2022. Penelitian menggunakan pendekatan kuantitatif dengan metode explanatory research. Sampel terdiri atas empat bank BUMN, yaitu PT Bank Mandiri (Persero) Tbk, PT Bank Rakyat Indonesia (Persero) Tbk, PT Bank Negara Indonesia (Persero) Tbk, dan PT Bank Tabungan Negara (Persero) Tbk. Data panel sebanyak 20 observasi dianalisis menggunakan regresi data panel dan Moderated Regression Analysis (MRA) dengan perangkat lunak EViews 12. Hasil penelitian menunjukkan bahwa secara parsial LDR, LCR, dan NPL tidak berpengaruh signifikan terhadap CAR. Namun, secara simultan ketiga variabel tersebut berpengaruh signifikan terhadap CAR dengan nilai Adjusted R² sebesar 50,37%. Hasil pengujian moderasi menunjukkan bahwa Bank Size tidak memoderasi hubungan antara LDR, LCR, dan NPL terhadap CAR. Temuan ini mengindikasikan bahwa kecukupan modal bank BUMN lebih dipengaruhi oleh strategi pengelolaan risiko, kebijakan permodalan, dan faktor internal lainnya dibandingkan ukuran aset bank. Penelitian ini memberikan bukti empiris mengenai faktor-faktor yang memengaruhi kecukupan modal serta memperkaya literatur manajemen risiko pada industri perbankan Indonesia. Kata kunci: Capital Adequacy Ratio, Loan to Deposit Ratio, Liquidity Coverage Ratio, Non-Performing Loan, Bank Size, Bank BUMN. Abstract This study examines the effects of the Loan-to-Deposit Ratio (LDR), Liquidity Coverage Ratio (LCR), and Non-Performing Loan (NPL) on the Capital Adequacy Ratio (CAR), with Bank Size serving as a moderating variable in Indonesian state-owned commercial banks during the 2018–2022 period. A quantitative explanatory research design was employed using balanced panel data obtained from four state-owned banks, comprising 20 firm-year observations. The data were analyzed using panel data regression and Moderated Regression Analysis (MRA) with EViews 12 software. The findings reveal that, individually, LDR, LCR, and NPL do not have a statistically significant effect on CAR. However, the three variables jointly exert a significant influence on CAR, with an adjusted R² of 50.37%, indicating that the model explains more than half of the variation in banks' capital adequacy. Furthermore, the moderation analysis demonstrates that Bank Size does not significantly moderate the relationships between LDR, LCR, NPL, and CAR. These findings suggest that the capital adequacy of Indonesian state-owned commercial banks is influenced more by risk management practices, capital management policies, and other internal organizational factors than by bank size. This study contributes to the banking literature by providing empirical evidence on the determinants of capital adequacy and evaluating the moderating role of Bank Size within the context of Indonesian state-owned banks. Keywords: Capital Adequacy Ratio; Loan-to-Deposit Ratio; Liquidity Coverage Ratio; Non-Performing Loan; Bank Size; State-Owned Commercial Banks.

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