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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

Abstract

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.
Financial Literacy Education for Students of Learning Center At-Tanzil Ampang Kuala Lumpur, Malaysia Ilza Febrina; Lela Nurlaela Wati; Ramdany Ramdany; Ahmad Darda; M. Lutfi; Budi Andru; Octavia Handayani; Ade Irma Rismala; Mita Apriliasari
International Journal of Community Engagement and Development Vol. 1 No. 3 (2023): October : International Journal of Community Engagement and Development
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/ijced.v1i3.17

Abstract

The Financial Services Authority (OJK), in collaboration with the ministries and Financial Services Institutions, continues to synergize efforts in the "Let's Save" campaign. This initiative is part of the government's commitment to enhance financial literacy among the public and foster a savings culture from an early age. Therefore, financial literacy education is deemed necessary at the early childhood education level, both domestically and internationally. As part of this educational outreach, financial literacy education was provided to students at one of the learning centers, namely sanggar belajar (SB) At Tanzil Ampang Malaysia, under the coordination of the Indonesian School Kuala Lumpur, Malaysia. The objective of this activity is to increase awareness and understanding among children regarding the significance of early savings, instill good financial habits, and enable them to identify and distinguish between wants and needs. The methodology employed involves lectures on the importance of early savings and interactive question-and-answer sessions. The participants exhibited great enthusiasm throughout the program. This Community Service Program yields benefits for the students, as possessing knowledge of sound financial literacy is expected to encourage a desire for savings intensely within their minds and reflect in their daily behaviour.
Pelatihan Penyusunan Laporan Keuangan dalam Meningkatkan Pengetahuan SDM pada Pondok Pesantren Al-Uzlah Madinatul Quran Budiman Abdulah; Ramdany Ramdany; Ridwan Saleh; Ilza Febrina; Muhammad Syahdam
Jurnal Kabar Masyarakat Vol. 2 No. 4 (2024): November : JURNAL KABAR MASYARAKAT
Publisher : Institut Teknologi dan Bisnis Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jkb.v2i4.2692

Abstract

This community service aims to provide an understanding in preparing financial reports properly and correctly at the AL-UZLAH MADINATUL QUR'AN Islamic Boarding School. The problem faced by partners in this program is the problem of human resource capabilities in managing financial data into financial reports. The method of implementing this entrepreneurship-based empowerment uses the Participatory Action Research (PAR) method, starting from the socialization stage at the beginning of the community service activity, in the form of providing information to partners/communities about the community service activities to be carried out, the objectives of the activity, the stages of implementing the activity, and the schedule for implementing the activity based on an agreement between the proposing team and partners, the next stage is training and mentoring and evaluation of the activity. The results of the activity showed an increase in partner knowledge regarding the preparation of financial reports before and after training.