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All Journal Journal of Economic, Bussines and Accounting (COSTING) JURNAL PRODUKTIVITAS Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Akuntansi dan Keuangan Akuntansi: Jurnal Riset Ilmu Akuntansi
Ibnu Aswat
Universitas Tanjungpura
Decision Sciences, Operations Research & Management 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
IMPLEMENTASI ENTERPRISE RISK MANAGEMENT PADA PERUSAHAAN UMUM DAERAH DALAM MENGELOLA RISIKO OPERATIONALDAN KEUANGAN Muhammad Fahmi; Ibnu Aswat; Ariefanda Iqbal Perdhana
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 3 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/qfrjzz30

Abstract

Perusahaan Umum Daerah (Perumda) sebagai badan usaha milik pemerintah daerah menghadapi berbagai risiko dalam kegiatan operasional dan keuangan yang berpotensi mengganggu keberlanjutan usaha serta kualitas pelayanan publik. Penelitian ini bertujuan untuk menganalisis implementasi Enterprise Risk Management (ERM) pada Perumda dalam mengelola risiko operasional dan risiko keuangan. Penelitian menggunakan pendekatan kualitatif deskriptif dengan metode pengumpulan data melalui wawancara mendalam, observasi, dan dokumentasi, serta pengujian keabsahan data menggunakan triangulasi. Hasil penelitian menunjukkan bahwa Perumda telah mulai menerapkan prinsip-prinsip ERM melalui tahapan identifikasi risiko, analisis risiko, pengendalian risiko, dan pemantauan risiko. Risiko operasional yang teridentifikasi meliputi gangguan sistem, kesalahan administratif, keterbatasan sumber daya manusia, dan inefisiensi proses kerja. Adapun risiko keuangan yang ditemukan mencakup ketidakstabilan arus kas, keterlambatan pembayaran piutang, peningkatan biaya operasional, dan keterbatasan perencanaan keuangan. Meski demikian, implementasi ERM masih berada pada tahap pengembangan dan belum sepenuhnya terintegrasi ke dalam sistem manajemen perusahaan. Hambatan utama yang ditemukan adalah keterbatasan sumber daya manusia yang memahami manajemen risiko serta belum tersedianya sistem manajemen risiko yang formal dan terstruktur. Penelitian ini merekomendasikan penguatan kapasitas organisasi dalam penerapan ERM agar Perumda mampu meningkatkan kinerja, efektivitas pengendalian internal, serta mendukung penerapan prinsip tata kelola perusahaan yang baik.
DETERMINAN TAX AVOIDANCE PADA PERUSAHAAN SEKTOR BASIC MATERIAL YANG TERDAFTAR DI BEI TAHUN 2021-2025 Devi Pebrianti; Ibnu Aswat; Rudy Kurniawan
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 3 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/4avzjf37

Abstract

Penelitian ini dilakukan karena penerimaan pajak negara dinilai belum optimal, dan kerugian akibat pengemplangan pajak. Tujuan penelitian adalah menganalisis pengaruh profitabilitas, leverage, umur perusahaan, dan ukuran perusahaan terhadap tax avoidance pada perusahaan sektor basic material yang terdaftar di Bursa Efek Indonesia 2021–2025. Penelitian menggunakan metode kuantitatif dengan data sekunder berupa laporan keuangan perusahaan. Sampel penelitian ditentukan melalui teknik purposive sampling dan diperoleh 160 data perusahaan. Analisis regresi data panel digunakan dalam penelitian ini dengan EViews 14. Hasil penelitian, profitabilitas dan leverage berpengaruh terhadap tax avoidance. Sementara itu, umur perusahaan dan ukuran perusahaan tidak memiliki pengaruh terhadap tax avoidance. Namun, secara bersama seluruh variabel independen mempunyai pengaruh terhadap tax avoidance pada perusahaan sektor basic material.
Keputusan Investasi dan Faktor Internal Keuangan: Studi pada Perusahaan Makanan dan Minuman Noviana Rahmadini; Ibnu Aswat; Juanda Astarani
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.4590

Abstract

This study aims to analyze the effect of leverage, profitability, and liquidity on investment decisions in manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The study adopts a quantitative approach using panel data regression and classical assumption tests. The results show that simultaneously, the three variables have a significant effect on investment decisions, with an adjusted R-squared value of 67.7%. Partially, leverage and liquidity have a significant negative effect, while profitability has a significant positive effect. These findings indicate that companies with high debt levels and excessive liquidity tend to be more cautious in making investment decisions. Conversely, companies with high profitability are more likely to expand their investments to support business growth. The results provide important implications for financial managers in managing internal financial structures to support optimal investment policies. Companies are advised to balance debt usage, profit generation, and cash management to avoid constraints in decision-making caused by excessive financial risk or overly conservative policies. This study also contributes to academic literature, especially in the context of the food and beverage subsector, which is considered stable and strategic in the Indonesian economy.
Peran Good Corporate Governance dalam Hubungan Corporate Social Responsibility dan Manajemen Laba terhadap Keberlanjutan pada Sektor Consumer Non-Cyclicals Rita Acnelsa; Ibnu Aswat; Muhammad Fahmi
Akuntansi Vol. 5 No. 3 (2026): September : Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i3.3312

Abstract

This study aims to examine the influence of Corporate Social Responsibility (CSR) and earnings management on corporate sustainability, with Good Corporate Governance (GCG) serving as a moderating variable, among companies in the non-cyclical consumer sector listed on the Indonesia Stock Exchange during the 2021–2024 period. This study employs a quantitative approach with purposive sampling, yielding 100 data points from financial statements, annual reports, and sustainability reports of each company. Data analysis techniques utilize SPSS version 32, including classical assumption tests, multiple linear regression, and MRA. The results indicate that Corporate Social Responsibility does not have a significant effect on corporate sustainability; earnings management has a positive and significant effect on corporate sustainability; and Good Corporate Governance does not moderate the effect of Corporate Social Responsibility on corporate sustainability but does moderate the effect of earnings management on corporate sustainability.
Pengaruh Financial Distress, Likuiditas, Leverage dan Ukuran Perusahaan terhadap Keputusan Hedging pada Perusahaan Sektor Consumer Non-Cyclicals Fikri Al Hakim; Ibnu Aswat; Ayu Umyana
Akuntansi Vol. 5 No. 3 (2026): September : Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i3.3313

Abstract

This study aims to examine and analyze the effects of financial distress, liquidity, leverage, and firm size on hedging decisions among consumer non-cyclicals companies listed on the Indonesia Stock Exchange during the 2021–2024 period. A quantitative approach was employed using logistic regression analysis. The research sample was selected through purposive sampling, resulting in 21 companies with a total of 84 observation data. The dependent variable was the hedging decision, while the independent variables included financial distress, liquidity, leverage, and firm size. The findings reveal that liquidity has a positive and significant effect on hedging decisions, indicating that companies with stronger liquidity are more likely to adopt hedging strategies to manage financial risks. In contrast, financial distress and leverage do not have a significant influence on hedging decisions. Firm size, however, has a negative and significant effect, suggesting that larger firms tend to be less likely to engage in hedging activities. These findings demonstrate that a company's financial condition and organizational characteristics play an important role in determining its risk management strategy, particularly in making hedging decisions to mitigate market uncertainty and financial risk.
Co-Authors Ariefanda Iqbal Perdhana Ayu Umyana Devi Pebrianti Fikri Al Hakim Helma Malini Juanda Astarani Muhammad Fahmi Nabila Nurazhari Noviana Rahmadini Rafles Ginting Rita Acnelsa Rudy Kurniawan Suhendra Suhendra