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All Journal Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept)
Bonadea Visakha
Universitas Internasional Batam
Aerospace Engineering Arts Decision Sciences, Operations Research & Management Education Social Sciences Other

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Analisis Teori Fraud Pentagon dalam Mendeteksi Fraud pada Laporan Keuangan Perusahaan yang Terdaftar di Bursa Efek Indonesia Natalis Christian; Bonadea Visakha
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 1 No 1 (2021): Conference on Management, Business, Innovation, Education and Social Sciences (Co
Publisher : Universitas Internasional Batam

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Abstract The purpose of this study was to analyze the effect of fraud on financial statements using the pentagon theory. The variables that include on fraud pentagon theory are financial stability, external pressure, personal financial needs, financial targets, ineffective monitoring, nature of the industry, BOD turnover, auditor switch, auditor opinion, CEO tenure, and political connections. The dependent variable measured by F-score in this study is corporate fraud. Data were obtained from the annual financial reports for the period 2013 to 2019 as many as 230 companies that met the criteria of 671 companies listed on the Indonesia Stock Exchange. Data tested for 5 years using SPSS version 24 and Eviews with the total research data of 1,150 data minus 231 outliers so that the research sample remained to be 919 data. The results of the study can be inferred that financial stability, personal financial needs have a significant positive effect, while external pressure, ineffective monitoring, auditor switch, CEO Tenure have a significant negative effect on corporate fraud. Variables that have no effect on corporate fraud are financial targets, nature of the industry, BOD turnover, auditor opinion and political connections.
Perancangan Sistem Pencatatan Akuntansi Pada Pt. Fatin Monazah Berjaya Dengan Menggunakan Microsoft Access Bonadea Visakha
ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Tujuan kerja praktek ini dilaksanakan adalah untuk menciptakan sistem pencatatan akuntansi yang efektif bagi PT. Fatin Monazah Berjaya. Pencatatan akuntansi yang masih manual merupakan permasalahan yang dihadapi PT. Fatin Monazah Berjaya. Data transaksi UMKM hanya dicatat ke dalam microsoft excel dan hal tersebut membuat proses pembuatan laporan keuangan menjadi kurang efektif. Kerja praktek ini memberikan solusi dengan merancang sebuah sistem pencatatan akuntansi berbasis microsoft access. Sistem ini akan memudahkan PT. Fatin Monazah Berjaya dalam proses pencatatan akuntansi hingga menghasilkan laporan keuangan yang akurat dan handal. Metode pengumpulan data yang digunakan dalam kerja praktek ini adalah observasi dan wawancara kepada pemilik PT. Fatin Monazah Berjaya. Setelah data terkumpul, sistem dirancang dengan microsoft access yang kemudian dimplemtasikan dengan memberikan pelatihan kepada PT. Fatin Monazah Berjaya untuk menggunakan sistem tersebut. Sistem yang telah dirancang diharapkan dapat digunakan PT. Fatin Monazah secara berkelanjutan sehingga proses pencatatan hingga pengambilan keputusannya lebih efektif.
Co-Authors Christian, Natalis