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All Journal Majalah Ilmiah Bijak NERACA : JURNAL AKUNTANSI TERAPAN Economicus: Jurnal Ekonomi dan Manajemen Abiwara : Jurnal Vokasi Administrasi Bisnis
Heru Satria Rukmana
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Humanities Economics, Econometrics & Finance Social Sciences Other

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Determinants of Pentagon Fraud in Detecting Financial Statement Fraud and Company Value Heru Satria Rukmana
Majalah Ilmiah Bijak Vol 18, No 1: March 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/bijak.v18i1.1345

Abstract

Purpose of this study was to analyze the determinants of fraud pentagon, namely pressure, opportunity, rationality, capability and arrogance of fraudulent financial statements and value. company. The research sample was 66 manufacturing industrial companies indicated to report financial fraud. Methods of data analysis using regression with panel data. The results showed: Positive pressure on fraudulent financial statements, the more widely used to obtain finance, making outsiders, insiders and financial targets, the greater the fraudulent financial statements; Positive opportunities for financial statement fraud. This shows that there is no factor in the false financial statements; Positive arrogance against fraudulent financial statements. This shows that as arrogance increases, fraudulent financial reports will increase.The deviation from negative financial statements to financial reports, the greater the company's profits and profits will increase in the long run; Positive pressure on firm value, the more opportunities to get gross profit margin, net cash flow, total managerial ownership, return on assets, firm value will increase; Negative company opportunities for firm value. It shows that nothing bigger and ineffective will improve company performance; Positive rationalization of fraudulent financial statements, so that the greater the ratio to get the amount of accruals to total assets, the greater the firm value; The ability to have a positive relationship with company value. This shows that the determining factor or controlling the running of the company so that the value of the company will increase; Positive attitude towards company value. This shows that increasing arrogance will increase the value of the firm; positive pressure on financial reports, greater amounts of financial information to obtain, costs from outside parties, other parties within and financial targets so that fraudulent financial statements will be greater to increase company value; Positive opportunities for financial reports. This shows that nothing is greater than the job and the ineffectiveness of a good commissioner and fraudulent financial reports will be increasingly bigger to increase the value of the company; A positive rationalization of firm value through fraud in financial statements, so that the greater the total accruals to total assets, the greater the fraudulent financial statements will increase firm value; Financial reporting capabilities. This shows that the greater the value of ownership increases through waning financial statements; Pride against corporate value from fraudulent financial statements. This shows that the more money will increase. 
Analisis Rasio Likuiditas, Solvabilitas, Aktivitas Dan Profitabilitas Untuk Menilai Kinerja Keuangan PT Martina Berto Tbk Periode 2014-2018 Linda Mariana; Heru Satria Rukmana
Abiwara : Jurnal Vokasi Administrasi Bisnis Vol 2, No 1: September 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (526.738 KB) | DOI: 10.31334/abiwara.v2i1.1055

Abstract

This study aims to assess the financial performance of PT Martina Berto Tbk in 2014 to 2018 which is reviewed from financial ratios. Financial ratios used are liquidity, solvency, activity and profitability. This study is quantitative descriptive research. Data collection techniques are performed using documentation methods in the form of secondary data and library assessments. Data analysis techniques are used using financial ratio analysis in the form of a comparison of the company's financial ratio performance with the industry average. The results of this study show that the liquidity ratio consisting of current ratio in 2014 was above the industry average and in 2015-2018 was below the industry average, the quick ratio in 2014-2016 was above the industry average and in 2017-2018 was below the industry average, the cash ratio in 2014 was above the industry average and in 2015-2018 was below the industry average. The solvency ratio consisting of debt to asset ratio in 2014 was below the industry average and in 2015-2018 was above the industry average, the debt to equity ratio in 2014 was below the industry average and in 2015-2018 was above the industry average. The ratio of activities consisting of receivable turn over in 2014-2018 is below the industry average, inventory turn over in 2014-2017 was above the industry average and in 2018 was below the industry average, fixed asset turn over in 2014-2018 was below the industry average, fixed asset turn over in 2014-2018 was above the industry average , the total asset turn over in 2014-2018 was below the industry average. The profitability ratio consisting of return on assets in 2014-2018 is below the industry average, return on equity in 2014-2018 is below the industry average and net profit margin in 2014-2018 is below the industry average
Analysis Of Liquidity, Solvency, Activity And Profitability Ratio To Assess The Financial Performance Of PT. Martina Berto Tbk For The Period 2014-2018 Linda Mariana; Heru Satria Rukmana
Neraca : Jurnal Akuntansi Terapan Vol 2, No 1: October 2020
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v2i1.1099

Abstract

This study aims to assess the financial performance of PT Martina Berto Tbk in 2014 to 2018 which is reviewed from financial ratios. Financial ratios used are liquidity, solvency, activity and profitability. This study is quantitative descriptive research. Data collection techniques are performed using documentation methods in the form of secondary data and library assessments. Data analysis techniques are used using financial ratio analysis in the form of a comparison of the company's financial ratio performance with the industry average. The results of this study show that the liquidity ratio consisting of current ratio in 2014 was above the industry average and in 2015-2018 was below the industry average, the quick ratio in 2014-2016 was above the industry average and in 2017-2018 was below the industry average, the cash ratio in 2014 was above the industry average and in 2015-2018 was below the industry average. The solvency ratio consisting of debt to asset ratio in 2014 was below the industry average and in 2015-2018 was above the industry average, the debt to equity ratio in 2014 was below the industry average and in 2015-2018 was above the industry average. The ratio of activities consisting of receivable turn over in 2014-2018 is below the industry average, inventory turn over in 2014-2017 was above the industry average and in 2018 was below the industry average, fixed asset turn over in 2014-2018 was below the industry average, fixed asset turn over in 2014-2018 was above the industry average , the total asset turn over in 2014-2018 was below the industry average. The profitability ratio consisting of return on assets in 2014-2018 is below the industry average, return on equity in 2014-2018 is below the industry average and net profit margin in 2014-2018 is below the industry average 
Calculation of Cost of Production Using the Job Order Costing Method Against Determination of Selling Prices at PT OTO Media Kreasi Alfian Maliki; Heru Satria Rukmana
Neraca : Jurnal Akuntansi Terapan Vol 1, No 2: April 2020
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v1i2.860

Abstract

PT Oto Media Kreasi is a service company engaged in the field of interior and exterior design bodies, producing based on orders or projects. The calculation of the cost of production at PT Oto Media Kreasi plays a role in determining the selling price, which affects the company's profit.The purpose of this study is to determine the calculation of the cost of production as well calculation in determining the selling price with the method applied by PT Oto Media Kreasi, also to find out the calculation of the cost of production as well as the calculation in determining the selling price using the job order costing method and to know the role of the method job order costing in loading the cost of production precisely and more efficiently.The results showed that in calculating the cost of production of PT Oto Media Kreasi still used a simple calculation, only calculating the cost of raw materials, namely Rp.1,092,778,291, direct labor costs Rp.313,200,000, and overhead costs Rp.27,600,000 . The total calculation of the company's production cost is Rp. 1,433,578,291, with a margin percentage of 35.37% of the selling price of Rp. 1,940,640,000. Whereas in calculating the cost of production using the job order costing method in calculating the cost of raw materials Rp.1,101,178,291, the accumulated residual value of raw materials Rp.8,682,000, direct labor costs Rp.313,200,000, and overhead costs Rp.60,532 .260. The total calculation of the cost of production using the job order costing method is Rp.1,466,228,551, with a margin percentage of 32.36% of the selling price of Rp.1,940,640,000. The company has not calculated the cost of goods manufactured using the job order costing method, the cost of goods manufactured is only done by estimating all costs needed to produce a product, so the costs are not classified correctly and the calculations are sufficient simple, so it is difficult to determine the right selling price for a product ordered.The proposed use of the job order costing method is expected so that the owner of the company can apply the calculation of the cost of production so that the company can determine the cost of production in determining the selling price more precisely, so that the owner can know the overall cost of producing the order and also can know the actual acquisition of margins .
ANALISIS FINANCIAL DISTRESS MENGGUNAKAN MODEL ALTMAN Z -SCORE DAN SPRINGATE PT BINAKARYA JAYA ABADI, Tbk PERIODE 2016-2020 Zakaria Hamzah, Zeze; Fitriyani; Muhlis; Satria Rukmana, Heru; Muchammad Hamdani
Economicus Vol. 17 No. 2 (2023): DESEMBER
Publisher : Sekolah Tinggi Ilmu Ekonomi Dewantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47860/economicus.v17i2.370

Abstract

This research is about financial distress analysis using the Altman Z Score and Springate models to predict financial distress in property companies, especially PT Binakarya Jaya Abadi, Tbk for the 2016-2020 period. The results of this analysis are two results obtained from the Altman Z modelScore and Springate. The results of the prediction of financial distress are for the Altman Z-Score model in 2016 to obtain a ratio of 2.7470 indicating a prediction of not going bankrupt, in 2017 obtaining a ratio of 3.8066 indicating a prediction of not going bankrupt, in 2018 obtaining a ratio of 3.5711 indicating prediction of not going bankrupt, in 2019 obtaining a ratio of 3.2854 indicating a prediction of not going bankrupt and in 2020 obtaining a ratio of 0.6885 indicating a prediction of bankruptcy. Whereas for the Springate model in 2016 it obtained a ratio of 0.3999 indicating a prediction of bankruptcy, in 2017 it obtained a ratio of 0.5862 indicating a prediction of bankruptcy, in 2018 it obtained a ratio of 0.5526 indicating a prediction of bankruptcy, in 2019 it obtained a ratio of 0 .4408 indicates a prediction of bankruptcy and in 2020 obtains a ratio of 0.0292 indicating a prediction of bankruptcy.
DETERMINAN FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD DAN NILAI PERUSAHAAN Satria Rukmana, Heru
Economicus Vol. 12 No. 1 (2018): JUNI
Publisher : Sekolah Tinggi Ilmu Ekonomi Dewantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47860/economicus.v12i1.140

Abstract

The purpose of this research is to analyze the determinant of fraud diamond that is pressure, opportunity, rationality and capability to financial fraud statement and its impact to company value. The sample of research is 66 manufacturing industry companies indicated to perform financial fraud statement. Methods of data analysis using simultaneous regression with panel data. the result of the research shows: 1) gross profit margin has positive effect to financial statement fraud, 2) frequency of cash flow is not affect to fraud financial report, 3) Board of commissioner have positive and significant effect to fraudulent financial report. 4) Return on asset has positive and significant effect on fraud financial report 5) Receiveable has no effect and positive to fraudulent financial report 6) Independent board of commissioner has negative and significant effect on fraud financial report 7) Independent board of commissioner has positive effect on financial fraud statement, 8) total accruals have a positive and significant effect on financial statement fraud, 9) majority ownership positively and positively influences to financial statement fraud, 10) earnings management negatively affects company value.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PROFITABILITAS PADA PERUSAHAAN INDUSTRI PENGHASIL BAHAN BAKU SEKTOR PERKEBUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013 – 2017 Satria Rukmana, Heru; Ikhbal Saputra, Muhamad
Economicus Vol. 13 No. 2 (2019): DESEMBER
Publisher : Sekolah Tinggi Ilmu Ekonomi Dewantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47860/economicus.v13i2.170

Abstract

The purpose of this study was to determine the effect of Corporate Social Responsibility (CSR) on company profitability. The independent variable in this study is the disclosure of Corporate Social Responsibility (CSR) as measured by indicators of the global reporting initiative (GRI) such as CSR-economy, CSR-environment, and CSR-social. The dependent variable in this study is the company's profitability measured by using net profit margin (NPM). This research is a clause study. The sampling technique was carried out using the purposive sampling method with the criteria of plantation companies listed on the Indonesia Stock Exchange which published a complete financial report for the 2013-2017 period. The data analysis technique was carried out by the method of Multiple Linear Regression using SPSS 23 program tools. The results of this study are CSR-economic disclosure has no effect on NPM, CSR-environmental disclosure has a negative effect on NPM, and CSR-social disclosure has no effect on NPM, CSR-economic disclosure, CSR-environment, CSR-social has a positive effect on NPM.
PENGARUH EXPRESS MAIL SERVICE DAN TAX TERHADAP HARGA JUAL ALBUM MUSIK KOREA DI BURSTORE (ONLINE SHOP) TAHUN 2017 Satria Rukmana, Heru; Patimah, Eva
Economicus Vol. 14 No. 1 (2020): JUNI
Publisher : Sekolah Tinggi Ilmu Ekonomi Dewantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47860/economicus.v14i1.183

Abstract

This research discusses Import activities, EMS and Taxes on Import activities carried out by one of the Online Shops of Imported goods from Korea. This study aims to determine the effect of independent variabels, namely EMS and Taxes on Selling Prices of Korean Music Albums. The sample in this study amounted to 6 data from July 2017 to December 2017 in one of the Online Shop that sell music albums from Korea. The data used is secondary data with methods of collecting data and documentation, with the analysis tool used is multiple linear regression. The study resultes that EMS didn’t significantly influence the Selling Price of Korean music albums, while Taxes had a significant influence on the Selling Price of Korean music albums. Simultaneously EMS and Taxes affect the Selling Price of Korean music albums. The magnitude of the influence caused by the two independent variables is 78.9%, while the remaining 21.1% is likely to be influenced by other variables not included in this study.
PENGARUH KEPUTUSAN INVESTASI, KEBIJAKAN DIVIDEN DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN SEKTOR PROPERTY, REAL ESTATE DAN BUILDING CONTRUCTIONS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2016-2018 Satria Rukmana, Heru; Esa Mardiyani, Rosi
Economicus Vol. 14 No. 2 (2020): DESEMBER
Publisher : Sekolah Tinggi Ilmu Ekonomi Dewantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47860/economicus.v14i2.190

Abstract

This study aims to determine the effect of investment decisions, dividend policy and debt policy on corporate value decisions in the property, real estate and building construction sectors for the period 2016-2018. This research uses quantitative analysis. The coefficient of determination test results where the adjusted rsquare value of the Investment Decision variable (X1), the Dividend Policy variable (X2) and the Debt Policy variable (X3) is 90.5%, which means that the deterimination coefficient value of the Investment Decision variable (X1), the Dividend Policy variable (X2) ) and the debt policy variable (X3) has a dominant factor affecting the firm value variable (Y). Based on the results of multiple linear regression, the equation Ŷ = -1.972 + 0.071 + 0.018 + 0.602 is obtained. From the results of hypothesis testing, it states that there is an influence of the Investment Decision (X1), Dividend Policy (X2) and Debt Policy (X3) on Firm Value (Y). The results of the partial t test where the significant value of the Investment Decision variable (X1) is 0.000 <0.05, the significant value of the Dividend Policy variable (X2) is 0.000 <0.05 and the significant value of the Debt Policy variable (X3) is 0.022 <0.05.
ANALISIS RASIO LIKUIDITAS, SOLVABILITAS, AKTIVITAS DAN PROFITABILITAS UNTUK MENILAI KINERJA KEUANGAN PT MARTINA BERTO TBK PERIODE 2014-2018 Satria Rukmana, Heru; Mariana, Linda
Economicus Vol. 15 No. 1 (2021): JUNI
Publisher : Sekolah Tinggi Ilmu Ekonomi Dewantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47860/economicus.v15i1.227

Abstract

The results of this study show that the liquidity ratio consisting of current ratio in 2014 was above the industry average and in 2015-2018 was below the industry average, the quick ratio in 2014-2016 was above the industry average and in 2017-2018 was below the industry average, the cash ratio in 2014 was above the industry average and in 2015-2018 was below the industry average. The solvency ratio consisting of debt to asset ratio in 2014 was below the industry average and in 2015-2018 was above the industry average, the debt to equity ratio in 2014 was below the industry average and in 2015-2018 was above the industry average. The ratio of activities consisting of receivable turn over in 2014-2018 is below the industry average, inventory turn over in 2014-2017 was above the industry average and in 2018 was below the industry average, fixed asset turn over in 2014-2018 was below the industry average, fixed asset turn over in 2014-2018 was above the industry average , the total asset turn over in 2014-2018 was below the industry average. The profitability ratio consisting of return on assets in 2014-2018 is below the industry average, return on equity in 2014-2018 is below the industry average and net profit margin in 2014-2018 is below the industry average.
Co-Authors ., Muhlis Alfian Maliki Annisa Apriyanti Apriyanti, Annisa Benny Osta Nababan Dyanti Sitinjak, Monica Esa Mardiyani, Rosi Eva Patimah Fitriyani Fitriyani Fitriyani Hulwah, Mutiara Ikhbal Saputra, Muhamad Linda Mariana Linda Mariana Linda Mariana, Linda Mardiyani, Rosi Esa Monica Dyanti Sitinjak Muchammad Hamdani Muhlis Muhlis Muhlis Mutiara Hulwah Nur Fatimah, Siti Patimah, Eva Rosi Esa Mardiyani Siana Ria Siti Nur Fatimah Zakaria Hamzah, Zeze Zeze Zakaria Hamzah