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All Journal JURNAL PRODUKTIVITAS Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA)
Ibnu Aswat
Universitas Tanjungpura
Economics, Econometrics & Finance Education Social Sciences Other

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KEANDALAN VALIDITY VERIFICATION SYSTEM BUKTI TRANSAKSI:MAMPUKAH MENCEGAH FRAUD ACCOUNTING? rafles ginting; Ibnu Aswat; Helma Malini
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 6, No 1 (2023)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Fraud is defined as an intentional act of deception done by one or more people. This fraud can occur in management, either directly or through a third party. Many things can be done by the company in the deployment of accounting fraud prevention. One of them is confirming the validity of transaction evidence, which is critical since transaction evidence is basic transaction papers, both self-made and from third parties, that are used as sources for a company's recording or preparation of financial statements. Proof of transactions is critical in averting the creation of future financial issues. Fraud detection uses machine learning, statistical analysis, and behavioral tracking to uncover the patterns and strategies criminals use to commit fraud. When fraud is detected, the system can prevent fraud before it causes damage to your business or organization. It can be used to prove that an entity or organization has a good anti-fraud system in place.
Analisis Kinerja Anggaran Pendapatan dan Belanja Daerah Serta Efektivitas Pajak Pemerintah Kota Pontianak Tahun 2018-2022 Nabila Nurazhari; Ibnu Aswat
Jurnal Produktivitas: Jurnal Fakultas Ekonomi Universitas Muhammadiyah Pontianak Vol 10, No 1 (2023): Jurnal Produktivitas: Jurnal Fakultas Ekonomi Universitas Muhammadiyah Pontiana
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jpr.v10i1.5574

Abstract

Hak dan wewenang otonomi yang dilimpahkan otoritas pusat kepada otoritas daerah otonom memiliki sebuah tuntutan untuk mengelola, meningkatkan kinerja keuangan, dan mencapai efektivitas pajak yang tertuang di dalam Anggaran Pendapatan dan Belanja Daerah (APBD). Penelitian ini bertujuan untuk menelaah kinerja keuangan, efektivitas pajak dan memperoleh gambaran atas realisasi APBD Pemerintah Kota Pontianak Tahun 2018-2022.Metode yang digunakan dalam penelitian ini adalah metode kuantitatif deskriptif dan sumber data yang digunakan adalah data sekunder berupa data APBD Kota Pontianak Tahun 2018-2022 yang dapat di akses pada lama resmi Direktorat Jendral Perimbangan Keuangan.Temuan dari penelitian ini menyatakan kinerja pendapatan daerah Kota Pontianak tahun 2018-2022 masih tergolong kurang memuaskan. Di sisi lain, kinerja belanja daerah Kota Pontianak tahun 2018-2022 tergolong cukup baik serta efektivitas pajak daerah mengalami fluktuasi setiap tahunya dengan rata rata efektivitas sebesar 87,8% dan tergolong cukup efektif. Hasil penelitian ini diharapkan dapat menambah pengetahuan, wawasan, bahan referensi atau evaluasi mengenai kinerja APBD serta efektifitas pajak daerah.
Pengaruh Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), Beban Operasional dan Pendapatan Operasional (BOPO) Terhadap Return on Asset (ROA) Pada PT Bank Pembangunan Daerah Kalimantan Periode 2018 - 2022 Suhendra Suhendra; Ibnu Aswat
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 4 No. 1 (2024): Artikel Riset Maret 2024
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i1.3243

Abstract

Abstract: This study aims to determine the influence of CAR, NIM, and BOPO on PT Bank Pembangunan Daerah Kalimantan for the period 2018-2022. The population of this study is all Bank Pembangunan Daerah Kalimantan, which consists of 4 companies. The sampling technique used is purposive sampling, which means the sample is taken based on certain considerations. The consideration is that Bank Pembangunan Daerah Kalimantan has complete financial data for a period of 5 years, namely 2018-2022. The data analysis method in this study is multiple regression analysis using SPSS Version 29 software. Based on the results of hypothesis testing, it can be concluded that CAR does not have a positive influence on ROA partially. NIM partially has a positive and significant influence on ROA. Meanwhile, BOPO does not have a significant influence on ROA in PT Bank Pembangunan Daerah Kalimantan for the period 2018-2022. Keywords: BOPO, CAR, NIM, ROA
Co-Authors Helma Malini Nabila Nurazhari Rafles Ginting Suhendra Suhendra