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All Journal Jurnal Wira Ekonomi Mikroskil JOURNAL OF APPLIED ACCOUNTING AND TAXATION YUME : Journal of Management Jurnal Akuntansi Bisnis dan Publik JURNAL MUTIARA AKUNTANSI Enrichment : Journal of Management Journal of Social Science International Journal Of Science, Technology & Management (IJSTM) Jurnal Bisnis Mahasiswa Proceeding International Seminar of Islamic Studies International Journal of Humanities Education and Social Sciences Brilliant International Journal of Management and Tourism (BIJMT) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Proceedings of The International Conference on Business and Economics Journal of Social Science JAKBS International Journal of Management Research and Economics Jurnal Bisnis dan Manajemen (JURBISMAN) Journal of Advances in Accounting, Economics, and Management Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan International Journal of Economic Research and Financial Accounting Ekoman: Jurnal Ekonomi, Bisnis Dan Manajemen Brilliant International Journal of Management and Tourism
azzahra, an suci
Universitas Pembangunan Panca Budi
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Pengaruh Stabilitas Keuangan, Pengawasan, Dan Kualitas Auditor Kecurangan Laporan Keuangan Sektor Industri Pada Bursa Efek Indonesia (BEI) Sembiring, Dio Jeremia; Purba, Seprianto; Sari, Shaila Pratika; Napitupulu, Stephanie Imaylia; Azzahra, An Suci
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the influence of financial stability, ineffective monitoring, and auditor quality on financial statement fraud in processed food sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The research uses a quantitative approach with a causal associative design. The sample consists of 16 companies with a total of 48 observations. Data were analyzed using multiple linear regression with SPSS 25. The t-test results show that all three independent variables significantly affect financial statement fraud with significance values as follows: financial stability (t = 4.648; sig. = 0.000), ineffective monitoring (t = 51.836; sig. = 0.000), and auditor quality (t = 7.135; sig. = 0.000). The F-test result shows an F value of 6142.986 with a significance level of 0.000, indicating that the regression model is highly significant in predicting financial statement fraud. Based on these findings, it is recommended that companies strengthen internal oversight, select high-quality auditors, and maintain financial stability to minimize potential fraud that could harm stakeholders.
Pengaruh Likuiditas, Leverage Dan Tata Kelola Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Sektor Industri Di Bursa Efek Indonesia (BEI) Sembiring, Dio Jeremia; Purba, Seprianto; Sari, Shaila Pratika; Napitupulu, Stephanie Imaylia; Azzahra, An Suci
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the effect of liquidity, leverage, and corporate governance on tax avoidance in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The research used a quantitative approach with secondary data analyzed through multiple linear regression using SPSS 25. The results show that partially, liquidity (CR) has a significant effect on tax avoidance with a significance value of 0.048, leverage (DER) with 0.010, and corporate governance (BDOUT) with 0.029. Simultaneously, all three variables also have a significant effect on tax avoidance, with an F-value of 5.896 and a significance level of 0.003. These findings indicate that financial structure and corporate governance mechanisms play an important role in influencing corporate tax compliance. Therefore, it is recommended that companies maintain a healthy financial structure and strengthen governance practices to minimize tax avoidance.
Penerapan Teori Triangle Dalam Mendeteksi Kecurangan Laporan Keuangan Fazria, Rizka; Lubis, Salsabila Azzahro; Fadilah, Alma Hafsa; Nayma, Salshabilla; Azzahra, An Suci
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyse the application of Fraud Triangle Theory in detecting financial statement fraud through a literature study of 20 scientific articles published in 2023-2024. The Fraud Triangle Theory developed by Donald R. Cressey highlights three main elements that cause fraud, namely pressure, opportunity, and rationalisation, all of which must be present for fraud to occur. Based on analysis of the selected articles, it was found that pressure, both internal and external, was the main driver of financial statement fraud, with 19 out of 20 articles stating a significant influence. The element of opportunity was also consistently identified as an important factor, where weaknesses in internal control opened up space for financial manipulation. Meanwhile, rationalisation plays a role in morally or ethically justifying fraudulent acts. This study confirms that the three elements of Fraud Triangle Theory significantly influence the occurrence of financial statement fraud and provides recommendations for future fraud detection models to focus more on identifying indicators of pressure, opportunity and rationalisation in the company's internal control system to effectively improve fraud prevention and early detection
Fraud Diamond: Kerangka Kerja untuk Mencegah Fraud melalui Audit Forensik Larasasti, Sindy; Parsi, Citra Amelia; Ramadhani, Suci; Azzahra, An Suci
EKOMAN: Jurnal Ekonomi, Bisnis dan Manajemen Vol. 3 No. 1 (2025): EKOMAN: Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : Penerbit dan Percetakan CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/ekoman.v3i1.261

Abstract

Penelitian ini bertujuan untuk menguji peran audit forensik sebagai mekanisme pencegahan dan pengungkapan kecurangan dalam organisasi, dengan menggunakan fraud triangle dan fraud diamond framework. Metode yang digunakan dalam penelitian ini adalah studi literatur dengan menggunakan literatur-literatur terdahulu yang bersumber dari google scholar, berita, dan buku-buku yang berkaitan dengan topik penelitian. Hasil penelitian menunjukkan bahwa dengan mengikuti fraud triangle dan fraud diamond framework, audit forensik menjadi lebih fokus dalam mengidentifikasi potensi tekanan keuangan atau non-keuangan yang dihadapi oleh pelaku, menganalisis kelemahan dalam pengendalian internal yang dapat menciptakan peluang, memahami berbagai bentuk rasionalisasi pelaku, dan mengenali indikasi kemampuan khusus yang memungkinkan terjadinya fraud. Pemahaman yang mendalam terhadap faktor-faktor ini memungkinkan pencegahan dan pengungkapan fraud yang lebih efektif.
Pengaruh Good Corporate Governance Terhadap Kinerja Perusahaaan Pada Sektor Energi Larasasti, Sindy; Sari, Putri Utami Permata; Manao, Marcella Chintya; Ramadhani, Suci; Azzahra, An Suci
EKOMAN: Jurnal Ekonomi, Bisnis dan Manajemen Vol. 3 No. 1 (2025): EKOMAN: Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : Penerbit dan Percetakan CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/ekoman.v3i1.262

Abstract

Penelitian ini ditujukan untuk menganalisis pengaruh ukuran dewan direksi, komite audit, dan komisaris independen terhadap kinerja keuangan perusahaan sektor energi periode 2020-2023. Populasi yang dipilih dalam penelitian ini merupakan perusahaan energi yang terdaftar di BEI dengan menggunakan sampel sebanyak 114 data yang diambil melalui purposive sampling. Metode yang dipilih dalam penelitian ini ialah metode deskriptif kuantitatif dengan analisis data menggunakan SPSS. Hasil penelitian memperlihatkan bahwa ukuran dewan direksi berpengaruh positif signifikan terhadap kinerja. Sebaliknya, komite audit memaparkan pengaruh negatif, signifikan. Sementara itu, komisaris independen tidak berpengaruh signifikan. Artinya, ukuran dewan berperan penting dalam mendukung kinerja. Sementara itu, jumlah komite audit yang banyak mengindikasikan adanya inefisiensi atau biaya pengawasan yang berlebihan sehingga perlu peninjauan kembali efektivitas fungsinya. Ketidaksignifikanan pengaruh komisaris independen menimbulkan pertanyaan mengenai kemampuan mereka dalam menjalankan fungsi pengawasan independen dan dalam mengurangi potensi konflik kepentingan di sektor ini.
Pengaruh Profitabilitas, Leverage dan Opportunity Terhadap Deteksi Kecurangan Laporan Keuangan Octavia, Melanie; Putri, Nayla Nurul; Valentine, Pricillia D.; Pratama, Rizky Raditya; Azzahra, An Suci
Jurnal Bisnis dan Manajemen (JURBISMAN) Vol. 3 No. 2 (2025): Jurnal Bisnis dan Manajemen (JURBISMAN)
Publisher : Penerbit dan Percetakan CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jurbisman.v3i2.1156

Abstract

Kecurangan dalam laporan keuangan adalah masalah yang sangat penting dalam sektor akuntansi dan bisnis karena dapat merusak kepercayaan pemegang saham. Tujuan dari penelitian ini adalah untuk mengevaluasi dampak dari profitabilitas, leverage, dan opportunity terhadap kecurangan dalam laporan keuangan. Metode yang digunakan adalah kuantitatif dengan pendekatan studi kasus pada perusahaan sektor healthcare yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2021 hingga 2024. Populasi sebanyak 18 perusahaan, dengan sampel 15 perusahaan menggunakan Teknik Purposive Sampling. Objek penelitian tahun 2021-2024, sehingga menghasilkan 60 data. Teknik analisis data menggunakan uji asumsi klasik dan uji hipotesis. Temuan dari penelitian ini menunjukkan bahwa secara parsial, leverage memiliki pengaruh yang signifikan terhadap kecurangan laporan keuangan, sementara profitabilitas dan opportunity tidak menunjukkan pengaruh yang berarti. Namun, ketika dilihat secara bersamaan, ketiga variabel tersebut memberikan pengaruh yang signifikan terhadap kecurangan laporan keuangan dengan kontribusi mencapai 44,9%.
Pengaruh Stabilitas Keuangan, Tekanan Eksternal,Target Keuangan Terhadap Deteksi Kecurangan Laporan Keuangan Natasha, Natasha; Sari, Adila; Azlin, Nuraini; Azzahra, An Suci
Jurnal Bisnis dan Manajemen (JURBISMAN) Vol. 3 No. 2 (2025): Jurnal Bisnis dan Manajemen (JURBISMAN)
Publisher : Penerbit dan Percetakan CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jurbisman.v3i2.1157

Abstract

Penelitian ini meneliti dampak dari tiga elemen stabilan keuangan, tekanan eksternal, dan target keuangan terhadap kecurangan laporan keuangan, menggunakan metode kuantitatif pendekatan studi kasus pada perusahaan sektor helthcare yang terdaftar di BEI. Penelitian ini memiliki populasi sebanyak 18 perusahaan dan sampel yang digunakan sebanyak 15 perusahaan, objek penelitian yaitu dari tahun 2021- 204 dan teknik pengumpulan data yang digunakan adalah purposive sampling yang menghasilkan 60 data. Hasil temuan menunjukkan stabilitas dan tekanan eksternal berpengaruh signifikan terhadap kecurangan laporan keuangan namun target keuangan tidak berpengaruh signifikan terhadap kecurangan laporan keuangan. Saat dilihat secara bersamaan stabilitas, tekanan eksternal dan target keuangan memiliki pengaruh yang signifikan terhadap kecurangan laporan keuangan sebesar 37,6%.
Pengaruh Leverage, Profitabilitas, Dan Ukuran Perusahaan Terhadap Tax Avoidance Sektor Transpormasi Fazria, Rizka; Lubis, Salsabila Azzahro; Fadilah, Alma Hafsa; Afriliyani, Intan; Azzahra, An Suci
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

The purpose of this study is to evaluate the effect of leverage, profitability, and company size on tax prevention in the transformation and logistics industry during the period 2021-2024. Businesses use legal tax planning methods to avoid taxes by not violating tax laws. A quantitative method, comparative causal approach, was used in this study. The study population consisted of 37 businesses, which were taken as a sample of 18 businesses using purposive sampling technique. There were 72 observation data and 5 outlier data were excluded from the population, which resulted in a total of 67 observation data. While the independent variables consist of leverage (DAR), profitability (ROA), and total asset size of the company (Log Natural Assets), the dependent variable for tax avoidance is proxied by the Rate of Cash Effective Tax (CETR). The results show that only business size has a partially negative effect on tax avoidance; leverage (p=0.646) and profitability (p=0.686) have no effect. Three variables have a significant effect on tax prevention simultaneously (F=3.368; p=0.024), with the ability to explain 12.8% of the variation (R2 = 0.128).
Implementation Of Accounting Information Systems In Umkm Waste Bank Assisted By Gugah Nurani Indonesia Suti Agustin; Zulpa Okta Nita; Nova Elisabeth Hutagalung; An Suci Azzahra; Anwar Suhut
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.376

Abstract

This research discusses the implementation of an Accounting Information System (AIS) at Waste Bank Berkah, which has been fostered by Gugah Nurani Indonesia since 2016. The AIS is used to support the recording of waste purchase transactions on credit, with a structured system starting from weighing, classification, to financial recording. The method used in this research is descriptive qualitative method, where data is collected through direct observation to the field, as well as collecting documentation and conducting interviews with Gugah Nurani Indonesia staff. The results of the interviews show that the AIS has a positive impact on transparency, accuracy, and customer trust, although there are still challenges such as fluctuations in waste prices and manual recording that has the potential to cause errors. To optimize financial management, it is recommended that Waste Bank Berkah start digitizing records, develop a price conversion automation feature, and strengthen training, standardization of procedures, and internal audits. Thus, the financial management of the Waste Bank is expected to be more efficient, accountable, and sustainable.
RGEC Method: Assessment Of Bank Health Levels At PT Bank Tabungan Negara (PERSERO) Tbk. Before And After Covid-19 An Suci Azzahra; Meigia Nidya Sari
Brilliant International Journal Of Management And Tourism Vol. 4 No. 1 (2024): Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v4i1.2811

Abstract

This study aims to determine the health level of PT Bank Tabungan Negara (Persero) Tbk before and after Covid-19 from the point of view of the RGEC analysis model (Risk Profile, GCG, Earning, and Capital) by analyzing the entire financial statements. The research method used in this study is to use a descriptive model of PT Bank Tabungan Negara (Persero) Tbk before (2017-2019) and during covid-19 (2020-2022). The data was then obtained by researchers using documentation techniques where the data used were financial reports to be analyzed by the Risk method (Risk-based Bank Rating) based on assessment measurements which included RGEC elements. The results of the assessment that can be concluded in the analysis of the health level of PT Bank Tabungan Negara (Persero) Tbk in terms of RGEC (Risk profile, Good Corporate Governance, Earnings, and Capital) before covid-19 in 2017-2018 in a healthy condition, while in 2019 in a fairly healthy condition and during covid-19 in 2020-2022 in a healthy condition, it is concluded that before and during covid-19 PT Bank Tabungan Negara, Tbk the bank's health level has no impact on covid-19.
Co-Authors Abel Sonia S Afriliyani, Intan Aliyah, Dini Rahma Alyuna Andini Amalia, Sabrina Rizky Annisa Fajariah Damanik Annisa Khairani Anwar Suhut Arini Arini Aurora, Titania Ayu Wirdha Ningsih Ayu Wirdha Ningsih Ayu Wirdha Ningsih Azlin, Nuraini Bangun, Mudtiani Hakim Br. Bangun, Yulia Ribuna Br Bangun Br. Bangun, Mudtiani Hakim Dio Jeremia Sembiring Dona Olivia Sihombing Eka Susilawaty, Tengku Fadilah, Alma Hafsa Fazria, Rizka Febriani Nur Rahman HS, Widy Hastuty Indah Lestari Iskandar Muda Larasasti, Sindy Lubis, Nurmala Sari Lubis, Salsabila Azzahro Lukna, Yohanes Lukna, Yohanes Kevin Manao, Marcella Chintya Marcella Chintya Manao Marshanda Marshanda Meigia Nidya Sari Meiman Kristian Putra Gulo Mika Debora Br Barus Miranda, Aqilah Muhammad Agus Muljanto Muhammad Khoiri Luthfi Muhammad Luthfi Nabila Rahmadayanti Nabila, Talitha Nada Syifa Athaya Napitupulu, Stephanie Imaylia Nasib Natasha Natasha Natasha, Natasha Nayla Nurul Putri Nayma, Salshabilla Nova Elisabeth Hutagalung Nuraini Azlin Octavia, Melanie Panjaitan, Gloria Oktavania Parsi, Citra Amelia Prana Ugiana Gio Pratama, Rizky Raditya Pricillia Deborah Valentine Purba, Seprianto Putri, Nayla Nurul Sambas Ade Kesuma Sari, Adila Sari, Meigia Nidya Sari, Putri Utami Permata Sari, Shaila Pratika Sembiring, Dio Jeremia Septika, Edya Nashwa Sihombing, Dona Olivia Silitonga, Juliarta Elisabeth Sindy Larasasti Sirait, Netty Julianti Sitorus, Atikah Zuhra Suci Ramadhani Suci Ramadhani, Suci Suti Agustin Talitha Nabila Tamba, Rani Rosya Tampubolon, Merna Gletesya Tengku Eka Susilawaty Tsamara Nayla Safitri Valentine, Pricillia D. Widy Hastuty HS Zulpa Okta Nita