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All Journal TIJAB (The International Journal of Applied Business) Jurnal Bisnis dan Akuntansi Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi SULUH: Jurnal Abdimas Global Financial Accounting Journal Jurnal Akuntansi MEDIA BISNIS TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS E-Jurnal Akuntansi TSM JAATB Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi Equity
ALEXANDER, NICO
STIE Trisakti
Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Social Sciences Other

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Peningkatan Kompetensi Siswa SMK Dalam Bidang Akuntansi Melalui Pelatihan Accurate Nico Alexander; Astrid Rudyanto; Ariesta Tika Kinanti PSP; Jenny Vivianti; Debora Setopo; Fanny Anggreani6; Silvy Christina
SULUH: Jurnal Abdimas Vol 6 No 1 (2024): SULUH: Jurnal Abdimas Agustus
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v6i1.7006

Abstract

Competence is a crucial aspect in the realm of employment. An individual is deemed competent when they exhibit a mastery of knowledge within their respective field. This is precisely the objective that SMK Strada Daan Mogot aims to accomplish, particularly in the field of accounting. The institution endeavors to ensure that students specializing in accounting acquire the necessary competence through training sessions. To this end, a service was implemented to facilitate the development of accounting competence among the students of SMK Strada Daan Mogot, utilizing the Accurate software. The approach adopted in this service encompasses tutorials, discussions, and mentoring sessions. All eleventh-grade students participated in this training initiative. The outcome of this service is evident in the enhanced expertise of the students in utilizing the Accurate software, which is evaluated through post-mentoring assessments. Those students who successfully pass the assessment will be awarded a certificate of competence in Accurate software, thereby enhancing their employability prospects upon graduation.
Accurate: Penunjang di Era Digitalisasi untuk Meningkatkan Kompetensi dan Profesionalisme Guru dan Murid SMK Debora; Alexander , Nico; K. P. S. Putri, Ariesta Tika; A. T. Lasar, Hilary Flora
TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat Vol. 2 No. 2 (2022): TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat
Publisher : Fakultas Teknik, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/tekiba.v2i2.2110

Abstract

Abstract - Covid-19 pandemic has brought many changes for education, working life and so on. Digitalization is increasingly felt and forced to change from being face-to-face to online, so inevitably world moves faster to accelerate the use of technology. Technology development also applied in industry, including in terms of accounting records. The importance of debriefing for teachers and students of VHS, especially accounting vocational, related to using Accurate accounting software which has been widely used. This training improves self-competence and competitiveness in the face of digitalization. Therefore, Pusat Penelitian dan Pengabdian Masyarakat TSM in collaboration with TSM lecturers help to provide training for teachers and students to recognize and able to operate one of accounting software that has been widely used, especially by SME industry in Indonesia, namely Accurate. The purpose of this training is to provide briefing to teachers and students in understanding and operating various features in Accurate related to accounting transactions which are expected to improve skills in using this software. The training method includes Accurate introduction session, simulation, journal and financial statements discussion. Targets and outcomes to be achieved from this training are increased the understanding and skills of teachers and students in operating Accurate so the students could meet the requirements of world of work in terms of the use of technology.
Workshop on the Cost of Goods Manufactured and Business Viability for SMK Tri Ratna Jakarta Students Anggraeni, Fanny; Alexander, Nico; Rudyanto, Astrid; Putri, Ade Hanifa; Putri, Ariesta Tika Kinanti P.S.; Lasar, Hilary Flora Agustina T.
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 3 No. 2 (2024): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/aset.v3i2.2764

Abstract

The educational program at SMK Tri Ratna Jakarta focuses on cultivating entrepreneurial skills among students. They are required to develop products for sale, preparing them for entrepreneurship upon graduation. Various aspects of entrepreneurship are covered, including the calculation of Cost of Goods Manufactured and business feasibility. Accurate determination of Cost of Goods Manufactured is crucial for predicting potential profits, as errors in this process can lead to financial losses. Business feasibility is assessed through metrics such as payback period and Break Even Point. Recognizing the lack of information on these topics among students, the author initiated training sessions on Cost of Goods Manufactured calculation and business feasibility at SMK Tri Ratna Jakarta. The training sessions employed lecture and discussion methods to impart knowledge. The outcome of these sessions was enhanced understanding among students regarding the components of Cost of Goods Manufactured and methods for determining business feasibility using two different approaches. Students actively engaged in the training, demonstrating enthusiasm by asking numerous questions about Cost of Goods Manufactured calculations and business feasibility assessments for their products.
Motivation and Risk Behind Financial Statement Fraudulence Using Fraud Theory Nico Alexander; Wijaya, Novia; Firnanti, Friska
Jurnal Akuntansi Vol. 29 No. 2 (2025): May 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i2.2926

Abstract

Financial information is a critical resource for users of financial statements in their decision-making processes. However, errors in decision-making can arise from management's fraudulent activities within these financial statements. Such actions primarily benefit management while adversely affecting other stakeholders. Consequently, this study explores the motivations behind management's engagement in fraudulent practices in financial reporting, utilising established fraud theories, including the triangle, diamond, pentagon, and hexagon models. The research focuses on cyclical and non-cyclical sector companies listed on the Indonesia Stock Exchange from 2020 to 2022, with a sample of 152 companies selected through purposive sampling. Logistic regression analysis is employed to test the hypotheses. The findings indicate that, according to each theoretical framework, the motivations for fraud stem from pressures to sustain the company's financial stability and the opportunities and collusion available to perpetrate such fraud.
Apakah Corporate Governance dan Kinerja Perusahaan meningkatkan Kualitas Sustainability Reporting? Retnaningrum, Pembayun Kinanti; Alexander, Nico
Media Bisnis Vol. 16 No. 1 (2024): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v16i1.2439

Abstract

The operational activities of the company have the objective of maximizing profits. Every profit made will come at a cost of the social and environmental circumstances. The continual existence of humans and other living things associated with the company's operations will be impacted by this issue. Due to their need to survive, businesses are now more concerned with the environment and its surroundings, as shown by the CSR that they report on in their sustainability reports. The performance of the company and the presence of good corporate governance both support this disclosure. The purpose of this study was to gather empirical data regarding the impact of corporate performance and governance on sustainability report disclosure. The companies that are used are those that publish sustainability reports between 2020 and 2022 and are classified as basic material, cyclical, and non-cyclical companies. Purposive sampling was used to choose the research sample, which included 37 companies in total. Regression analysis on panel data was utilized to test the research hypothesis. The findings show that while leverage has a negative impact on disclosure in sustainability reports, governance, liquidity, and profitability have no effect on disclosure. Stakeholders can learn from this study what elements may improve the disclosure of information in corporate sustainability reports.
Dividen, Struktur Kepemilikan dan Tindakan Perataan Laba Lie, Jesica; Alexander, Nico
Jurnal Akuntansi Vol. 23, No. 2, Juli - Desember 2023
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v23i2.2894

Abstract

Investors' desire towards the company's profit target encourages management to take income smoothing actions making an appearance that profits are stable, but in fact, profits are not as high as stated. Income smoothing can be affected by a number of variables, including dividend payout amounts and the ownership structure of a company. In order to examine the impact of dividend payments and ownership structure on income smoothing activities in non-financial companies, this study was carried out. The sample in this study comprised of 53 non-financial companies chosen using purposive sampling from the population of non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. The level of dividend payment had an impact on the income smoothing, according to the results of the logistic regression analysis that was used to test the hypothesis. The more dividends the company pays out, the more likely management will employ earnings smoothing. Companies typically flatten earnings to meet the amounts of dividends to be given to shareholders so that companies can continue to pay dividends to investors. This study informs shareholders on the company's practices for adjusting earnings to accommodate for dividend payments, enabling them to make more prudent portfolio decisions going forward. Keywords: Income smoothing, dividend, ownership structure.
PENGARUH PENGUNGKAPAN ESG DAN RASIO KEUANGAN TERHADAP NILAI PERUSAHAAN Gultom, Rocia Haki Maria; Alexander, Nico
E-Jurnal Akuntansi TSM Vol. 5 No. 4 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i4.2979

Abstract

This study aims to provide empirical evidence regarding the influence of ESG Disclosure Score, profitability, leverage, size, liquidity, and activity ratio as independent variables on firm value as the dependent variable. The population of this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2023. The sampling method used in this research is purposive sampling, resulting in 107 companies with a total of 321 data points that meet the predetermined sample criteria. The data analysis and hypothesis testing method employed in this study is multiple regression analysis. The results show that the activity ratio has an impact on firm value, as inventory turnover indicates high company revenue, thereby increasing firm value. Size also influence firm value, showing that large companies experience a decline in efficiency in overseeing operational activities carried out by management. On the other hand, ESG Disclosure Score, profitability, leverage, and liquidity do not affect firm value.
GREEN WASHING: KECURANGAN NON-LAPORAN KEUANGAN DAN MOTIVASI KECURANGAN Alexander, Nico; Christina, Silvy; Anggreani, Fanny
E-Jurnal Akuntansi TSM Vol. 6 No. 1 (2026): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v6i1.3089

Abstract

The environment is currently one of the most important things to protect. The government has implemented regulations for environmental preservation, especially for companies. Companies' activities in protecting the environment can be seen in their published sustainability reports. However, these reports sometimes do not reflect what the companies actually do. Most companies only provide a narrative of their activities without accompanying concrete actions. This has given rise to a new form of fraud called greenwashing. This study was conducted to obtain empirical evidence of the influence of motivation to commit fraud in the perspective of the fraud triangle, namely pressure, opportunity, and rationalization. A total of 132 non-financial companies listed on the Indonesia Stock Exchange from 2020 to 2024 were used as research samples. Sample selection was carried out using purposive sampling. Hypothesis testing was conducted using multiple regression through the Stata application. The test results showed that pressure, measured using financial stability, and rationalization had an influence on greenwashing. This indicates that poor financial conditions of a company can increase the likelihood of greenwashing. In addition, the amount of costs incurred for environmental preservation can encourage greenwashing. The results of this study are expected to provide information for investors and regulators regarding the existence of fraud that is exploited in addition to fraud through financial reports, so that more supervision can be carried out through regulations.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY REPORTING TERHADAP MANAJEMEN LABA NICO ALEXANDER; AGUSTIN PALUPI
Jurnal Bisnis dan Akuntansi Vol. 22 No. 1 (2020): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v22i1.628

Abstract

Tujuan penelitian ini adalah untuk menguji apakah pengungkapan CSR (Corporate Social Disclosure) berpengaruh terhadap manajemen laba yang dilakukan oleh manajemen perusahaan. Manajemen laba diukur dengan menentukan besarnya manajemen laba akrual yang dilakukan oleh perusahaan dengan menghitung nilai discretionary accrual dan untuk pengungkapan CSR menggunakan index GRI (Global Reporting Initiative). Sampel penelitian ini menggunakan perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia (BEI) selama tahun 2015-2017. Sampel dipilih menggunakan purposive sampling dan diperoleh 38 perusahaan yang memenuhi kriteria. Hipotesis diuji menggunakan regresi berganda. Hasil penelitian menunjukan bahwa pengungkapan terhadap CSR berpengaruh negatif terhadap manajemen laba.
Predicting the Occurrence of Financial Reporting Fraud: S.C.C.O.R.E. Model Approach Nico Alexander; Ade Hanifa Putri; Ariesta Tika Kinanti Pangestu Sulistyo Putri
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 10 No. 1 (2025): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v10i1.2501

Abstract

This research was carried out to gather empirical evidence regarding the factors that affect financial reporting fraud, utilizing the S.C.C.O.R.E theory approach, also known as the Hexagon theory. Those factors include stimulus (financial stability and external pressure), capability (director changes), collusion (related party transactions), opportunity (ineffective monitoring and nature of industry), rationalization (auditor changes), and ego (political connection). The research analyzed 130 companies listed on the Indonesia Stock Exchange, focusing on both cyclicals and non-cyclicals sectors, which were selected through a purposive sampling technique. This research employed a logistic linear regression. The findings indicated that the factor influencing financial reporting fraud is the stimulus provided by financial stability. The management's inclination to preserve a stable financial condition and avoid any financial downturn motivates them to engage in fraudulent activities. Consequently, the stronger the management's desire to uphold the company's financial stability, the greater the likelihood of fraud occurring. Furthermore, this research shows that external pressure, director changes, related party transactions, ineffective monitoring, the nature of industry, auditor changes, and political connections do not affect financial reporting fraud.
Co-Authors A. T. Lasar, Hilary Flora AAN MARLINAH AGUSTIN PALUPI Anggraeni, Fanny Anggreani, Fanny Ariesta T.K.P.S Putri Ariesta Tika Kinanti Pangestu Sulistyo Putri CHRISTINA, SILVY Debora Debora Setopo Faisal, Yusuf Fanny Anggraeni Fanny Anggreani6 FIRNANTI, FRISKA Gultom, Rocia Haki Maria Indi Yuli Yati Jenny Vivianti Lasar, Hilary Flora Agustina T. Lie, Jesica Muhammad Dimas Indrawan NICKEN DESTRIANA Putri, Ade Hanifa Ramses Pakpahan Reska Prahasini Sekarwesma Retnaningrum, Pembayun Kinanti RUDYANTO, ASTRID SATYA BUDI PRIANUTAMA Silvy Christina SILVY CHRISTINA Silvy Christina Valencia Valencia WIJAYA, NOVIA Windy Aulia Anggranee YESSICA DELVIA