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All Journal Jurnal Akuntansi dan Perpajakan Journal of Economic, Bussines and Accounting (COSTING) Equity: Jurnal Ekonomi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Indonesia Sosial Sains International Journal of Management Research and Economics International Journal of Economics, Management and Accounting Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Fakhmi Zakaria
Universitas Dian Nuswantoro
Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Energy Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences Other

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PENGARUH PEMAHAMAN RED FLAG TERHADAP DETEKSI KECURANGAN DENGAN PENGALAMAN AUDITOR SEBAGAI VARIABEL MODERASI Fakhmi Zakaria; Linda Ayu Oktoriza; Suhita Whini Setyahuni; Rissa Anandita
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i1.8304

Abstract

The purpose of this research is to investigate the impact of red flags on fraud detection, the impact of auditor experience on fraud detection, and the capacity of auditor experience to mitigate the impact of red flags on fraud detection. This study's sample included 57 auditors from the Central Java Provincial Regional Inspectorate. This is quantitative research. Partial Least Squares (PLS) analysis is utilized for data analysis, and SmartPLS software is employed. According to the study's findings, red flags have a strong positive influence on fraud detection, auditor experience has a significant effect on fraud detection, and auditor experience cannot attenuate the effect of comprehending red flags on fraud detection.
WHAT FACTORS AFFECT THE FRAUD DETECTION? THE ROLE OF RED FLAGS AND AUDITOR EXPERIENCE Fakhmi Zakaria; Suhita Whini Setyahuni
Jurnal Akuntansi dan Perpajakan Vol 9, No 1 (2023): Maret 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v9i1.9421

Abstract

This study intends to investigate what factors that affects fraud detection. We focus on the effect of red flags and auditor experience as the determinant factors. We also investigate the role of moderating of auditors experience on the relationship between red flags and fraud detection. We use 57 sample of auditors in the Regional Inspectorate of Central Java Province during 2022 . We employ Partial Least Square (PLS)  as an analysis tool to test the hypotheses. Our findings shows that there are a positive impact od red flags and auditor experience on the fraud detection. However, auditor experience does not play a moderating role on the relationship between red flags and fraud detection. Our findings contribute to the development of fraud detection literature based on attribution theory. We provide empirical evidences on what factors affecting fraud detection.
Does Green Investment Elevate CSR Performance? The Role of CSR Committee as Moderating Factor Suhita Whini Setyahuni; Fakhmi Zakaria; Linda Ayu Oktoriza
Jurnal Akuntansi dan Perpajakan Vol 9, No 2 (2023): September 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v9i2.10574

Abstract

This study intends to investigate the effect of green investment and CSR committee on CSR performance. This study also analyzes the moderating effect of CSR committee on the relationship between green investment and CSR performance. We analyzed 117 firms-years observation from 39 companies listed in LQ-45 index from 2019-2021. Sample is selected using purposive sampling technique, which the availability of CSR information become the criteria of sample selection.  To test the hypotheses, we applied Moderated Regression Analysis (MRA). Our findings indicate that there is a positive impact of green investment and CSR committee on CSR performance. However, CSR committee does not play a moderating role in enhancing CSR performance. By using a new proxy of green investment and CSR performance measurement, our research contributes on providing a new insight on what factors influence the sustainability performance within legitimacy theory framework. Our findings provide empirical evidence that can be used by business practitioners and policymakers to consider the importance of independent CSR committee as a part of sustainability governance.
Efforts to Improve Service Quality at Skenario Kopi Cafe Based on Consumer Needs Using Quality Function Deployment Fariza Amalia; Handy Nur Cahya; Dwi Eko Waluyo; Fakhmi Zakaria
Jurnal Indonesia Sosial Sains Vol. 5 No. 06 (2024): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v5i06.1152

Abstract

Faced with fierce competition, coffee shops need to stay in tune with evolving customer preferences. This research was conducted the Quality Function Deployment (QFD) method, specifically the House of Quality (HoQ) tool, to analyze feedback from subject consist of 100 customers of Skenario Kopi Cafe. The HoQ is a structured approach that translates customer desires (Voice of Customer or VoC) into actionable technical improvements. The sampling technique is based on purposive sampling technique. Analysis of Validity Test and Reliability Test data using SPSS 24 software. The research identified 15 key customer needs, categorized by their level of importance. They then compared these needs to 5 potential technical responses that Skenario Kopi Cafe could implement. Based on this analysis, the result showed such as prioritizing communication training for staff, followed by facility upgrades, and lastly, implementing regular performance evaluations. By analyzing the relationships between these factors, the researchers were able to prioritize the actions that would have the greatest impact on customer satisfaction.
FINANCIAL RATIO ANALYSIS OF PT WIJAYA KARYA (PERSERO) TBK. DURING THE COVID-19 PANDEMIC (2020-2022) TO DETERMINE THE IMPACT OF THE PANDEMIC ON THE COMPANY'S FINANCIAL PERFORMANCE Naufal Nurrohmat; Ikhsan Bagaskoro; Abdillah Khakim; Rizqi Fadhilah Nur Rohman; Fakhmi Zakaria
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 4 No. 1 (2024): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v4i1.2864

Abstract

A significant decrease in profit was experienced by PT Wijaya Karya (Persero) Tbk during the Covid-19 pandemic in Indonesia, which decreased by 33.48% in 2021 and decreased by 94.13% in 2022. However, company performance cannot be measured by profit levels alone. Descriptive analysis using financial ratios such as liquidity ratios, solvency ratios, activity ratios, and profitability ratios is the basis of this research. It is concluded that the company's performance during the pandemic is not good, if the resulting financial ratio analysis is compared to the industry average standard. Average current ratio is still far below industry standards, which is 106% compared to 200%. Average quick ratio is still far below the industry standard, which is 78% compared to 150%. Average cash ratio is still far below industry standards, which is 23% compared to 50%. Average debt to equity ratio shows a value far above the industry standard, which is 312% compared to 90%, even exceeding the maximum debt to equity ratio limit of 200%. Average debt to asset ratio shows a value far above the industry standard, which is 76% compared to 35%. Average total asset turnover is still far below the industry standard, which is 0.26 times compared to 2 times. Average fixed asset turnover is still far below the industry standard, which is 2.60 times compared to 5 times. Average NPM is still far below the industry standard, which is 1.07% compared to 20%. Average ROE is far below the industry standard, at 1.08% compared to 40%.
ANALISIS HORIZONTAL TERHADAP KINERJA KEUANGAN PT.DELTA DJAKARTA TBK. PERIODE 2022 – 2023 TRIWULAN II Anggita Arsyikirani; Khanza Monica Salsabila; Shafira Ayu Rachmawati; Tanaesya Suhendro; Fakhmi Zakaria
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 4 No. 1 (2024): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v4i1.2865

Abstract

This article aims to conduct a financial ratio analysis at PT. Delta Jakarta Tbk., a company listed on the Indonesia Stock Exchange, during the second quarter of 2022-2023. Financial ratio analysis is an important approach in evaluating a company's financial performance, providing a comprehensive picture of the sustainability and operational efficiency of the company. This research methodology involves collecting financial data from the quarterly financial statements of PT. Delta Jakarta Tbk. during the period 2022-2023. The financial ratios analyzed include liquidity ratios, profitability ratios, solvency ratios, and activity ratios. This data is then analyzed to identify trends, strengths, and potential risks that might affect a company's financial performance. The results of this analysis are expected to provide in-depth insight into the financial condition of PT. Delta Jakarta Tbk. as well as providing a better outlook to stakeholders, including investors, financial analysts and company management. This article can also be an important reference for financial researchers and practitioners who are interested in understanding the financial performance of companies in the Indonesian capital market.
What Factors Affecting Auditors’ Fraud Tendency Perception? Fraud Pentagon Theory Perspective Fakhmi Zakaria; Suhita Whini Setyahuni
Equity: Jurnal Ekonomi Vol 12 No 2 (2024): Equity : Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v12i2.397

Abstract

This research aims to analyze the influence of the pentagon fraud theory, which consists of pressure, opportunity, rationalization, competence, and arrogance, on auditors' perceptions of fraud tendencies. The sample for this research is 153 auditors who work at the Regional Inspectorate of Central Java Province. This type of research is quantitative research. The data analysis technique uses Partial Least Square (PLS). Data was processed using SmartPLS software version 3.29. The results of this research are that pressure, opportunity and rationalization do not have a significant effect on the auditor's perception of fraud tendencies, while competence and arrogance have a significant effect on the auditor's perception of fraud tendencies.
PERAN PROFITABILITAS, STRUKTUR MODAL, DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUBSEKTOR TRANSPORTASI Velyna Shofiyatun Nasikhah; Linda Ayu Oktoriza; Fakhmi Zakaria; Almira Santi Samasta
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i2.13975

Abstract

Subsektor transportasi berkontribusi pada pertumbuhan ekonomi dengan mempermudah distribusi barang, meningkatkan efisiensi logistik, dan memperkuat daya saing. Kinerja perusahaan di sektor ini sangat vital untuk mendukung pembangunan ekonomi yang berkelanjutan. Tujuan dari penelitian ini yakni guna mengetahui bagaimana pertumbuhan perusahaan, struktur modal, serta profitabilitas berpengaruh dengan nilai perusahaan subsektor transportasi yang terdaftar pada BEI di tahun 2021 hingga 2023. Metodologi kuantitatif penelitian ini menggunakan data sekunder. Sebelas perusahaan dengan 132 data triwulanan menjadi sampel penelitian. Variabel terikatnya adalah nilai perusahaan yang ditentukan oleh Price to Book Value (PBV), sementara variabel bebas yang diuji yakni profitabilitas (ROA), struktur modal (DER), juga pertumbuhan perusahaan (GROWTH). Perolehan analisis memerlihatkan bahwasanya struktur modal (DER) juga profitabilitas (ROA) dapat meningkatkan nilai perusahaan secara signifikan. Namun pertumbuhan perusahaan tidak ada efek signifikan dalam nilai perusahan. Kata Kunci: Profitabilitas, Struktur Modal, Pertumbuhan Perusahaan, Nilai Perusahaan.
KINERJA PASAR PERUSAHAAN FOOD AND BEVERAGE: SEBELUM DAN SELAMA INSTRUKSI BOIKOT PRODUK PRO-ISRAEL Edna Iyyana Mizkiya; Suhita Whini Setyahuni; Ana Kadarningsih; Fakhmi Zakaria
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i3.15072

Abstract

Penelitian ini dilakukan untuk menganalisis  pengaruh Current Ratio (CR), Return on Asset (ROA), dan Dept to Equity Rasio (DER) terhadap Return Saham pada perusahaan di sektor food & beverage sebelum dan selama intuksi boikot produk pro-Israel. Metode teknik pengolahan data yang digunakan berupa uji statistik deskriptif, uji normalitas, uji welcoxon signed rank test, uji regrensi linear berganda, uji koefisien determinasi, dan uji t. Hasil penelitian ini menunjukkan bahwa variabel CR sebelum dan selama aksi boikot berpengaruh  signifikan terhadap return saham, variabel ROA sebelum dan selama aksi boikot berpengaruh signifikan terhadap return saham, dan variabel DER sebelum dan selama aksi boikot berpengaruh signitifka terhadap return saham. Penelitian ini berkontribusi pada pengembangan teori legitimasi dengan memberikan hasil empiris bahwa perusahaan yang tidak mematuhi ekspektasi masyarakat akan kehilangan legitimasi.
Efforts to Improve Service Quality at Skenario Kopi Cafe Based on Consumer Needs Using Quality Function Deployment Fariza Amalia; Handy Nur Cahya; Dwi Eko Waluyo; Fakhmi Zakaria
Jurnal Indonesia Sosial Sains Vol. 5 No. 06 (2024): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v5i06.1152

Abstract

Faced with fierce competition, coffee shops need to stay in tune with evolving customer preferences. This research was conducted the Quality Function Deployment (QFD) method, specifically the House of Quality (HoQ) tool, to analyze feedback from subject consist of 100 customers of Skenario Kopi Cafe. The HoQ is a structured approach that translates customer desires (Voice of Customer or VoC) into actionable technical improvements. The sampling technique is based on purposive sampling technique. Analysis of Validity Test and Reliability Test data using SPSS 24 software. The research identified 15 key customer needs, categorized by their level of importance. They then compared these needs to 5 potential technical responses that Skenario Kopi Cafe could implement. Based on this analysis, the result showed such as prioritizing communication training for staff, followed by facility upgrades, and lastly, implementing regular performance evaluations. By analyzing the relationships between these factors, the researchers were able to prioritize the actions that would have the greatest impact on customer satisfaction.
Co-Authors Abdillah Khakim Abdillah Khakim Almira Santi Samasta Ana Kadarningsih Kadarningsih Anggi Permata Sari Anggita Arsyikirani Anggita Arsyikirani Damar, Haunan Della Christine Parhusip Diana Puspitasari Dwi Eko Waluyo Edna Iyyana Mizkiya Fariza Amalia Handy Nur Cahya Ikhsan Bagaskoro Ikhsan Bagaskoro Khanza Monica Salsabila Khanza Monica Salsabila Lenni Yovita Naufal Nurrohmat Naufal Nurrohmat Oktoriza, Linda Ayu Rissa Anandita Rizqi Fadhilah Nur Rohman Rizqi Fadhilah Nur Rohman Roymon Panjaitan Shafira Ayu Rachmawati Shafira Ayu Rachmawati Suhita Whini Setyahuni Tanaesya Suhendro Tanaesya Suhendro Velyna Shofiyatun Nasikhah