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ANALISA PENGENDALIAN INTERNAL TERHADAP PELAYANAN DI TERMINAL BANDAR UDARA ALKHA Andi Martias
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 5, No 1 (2018): April 2018
Publisher : Universitas Bina Sarana Informatika

Revitalizing the vision of the company is a continuous planning that the company anticipates all the changes around it. Some of the internal controls carried out by management have not been able to eliminate or reduce the problems that arise in the management of Terminal Services. This research is an event study that is looking at the process of internal control over airport terminal service management process. Based on the results of field observations note that: 1) Some Airline still oriented to put forward the convenience factor of work and less understanding of the needs of its customers 2) Large investment cost without followed by efforts to increase Customer Service Knowledge and Skill adequate for employees, 3) in the field has not been decomposed in detail, 4) an information collected derived from various sources, managed partially (unintegrated), 4) Risk Profile is not up to date / update, no longer relevant in mitigating risks and internal control reference for airport management, 5) Reward and punishment for the achievement of KPI can not be applied comprehensively. This increase of control starts from the top management level to the operators in the field, either from policy, procedure, knowledge and skill or quantity in harmony with their respective competence. Keywords: Historical Experience,Internal Control .

ANALISA PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DAN MARKET EARNING VALUE PERUSAHAAN PROPERTY & REAL ESTATE LQ45 DI BURSA EFEK INDONESIA Andi Martias
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 1 (2023): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v6i1.624

This study found that there is a corporate governance effect on earnings management practices in companies on the Indonesia Stock Exchange (IDX) as well as corporate performance messages or signals, especially on accrual opportunities. The results prove significant in limiting earnings management and earnings management as a message or signal of company performance, especially on accrual opportunities. The sample is an industrial company with the most shares on the IDX from 2019 to 2021. The sampling method uses a purposive random sampling method, namely: (1) industrial companies, (2) registered on the IDX and issuing annual financial reports for 2019 to 2021, (3) accounting period on an annual basis, and (4) has data on managerial ownership, institutional ownership, independent audit committee commissioners, and obtained a sample of 7 industrial companies. The sampling method is purposive sampling, which is based on annual financial reports. Good governance has been evaluated on the basis of different practices (directors, multiple directors, ownership management and audit committees) while discretionary accruals have been used as a go-between for estimating malpractice in earnings. This was achieved by using a modified Jones model (Dechow et al., 2018) to obtain results. These empirical findings are consistent with the concept of corporate governance. CEO–chair duality is significantly related to earnings management practices and thus, is noteworthy. Information obtained in this study that there is a correlation with two main areas of research, namely, corporate governance and income manipulation. Explicitly confirming that the company is on the IDX, company administration has an impact on the problem of income manipulation. The importance of this research is enhanced by the prevalence of, so-called, "wars of interest" between minority and controlling shareholders rather than between executives and owners.

ANALISA FLUKTUASI NOMINAL SAHAM RESULTAN PUBLIKASI LAPORAN KEUANGAN INTERIM Di BURSA EFEK INDONESIA Andi Martias; Sudirja Sudirja
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 8 No 2 (2023): Mei
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v8i2.2072

The current development of the stock market attracts the attention of capital owners or investorsto invest in the stock market. Stock exchange participants can buy and sell shares or other thingson the Indonesia Stock Exchange (IDX). Effect of financial reports on company stock prices onthe IDX. Fluctuating stock prices are a problem faced by investors today, therefore investorsmust be careful in making decisions. Every investor decision making should be based on goodfinancial reports. This study aims to determine the possible influence of interim financial reportson changes in stock prices on the IDX. The research method uses the Minitab program analysis,as well as applying samples to companies on the IDX. The population of this study is companiesregistered on the IDX in the period 2018 to the end of 2022, and publishing interim financialreports electronically and in the mass media, no later than 120 days after closing the company'sbooks. So that in this study took a sample of 53 most active companies. The data in this researchare secondary, taken from literature and data sources published by the Indonesia StockExchange (https://old.idx.co.id/). Tests on stock prices (P it), Abnormal Return (AR) bothrealized returns and expected returns and event dates. The results of calculations and analysis ofdata carried out in this study concluded that the publication of interim financial reports did nothave a significant effect on changes in stock prices as a whole.

ANALISA KETIDAKEFEKTIFAN IDENTIFIKASI RISIKO MEMPENGARUHI PENILAIAN KINERJA PROYEK DI PT ALKHA INDUSTRI Andi Martias; Rahma Wiyanti; Susan Rachmawati; Sudirja Sudirja
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 3 (2023): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v6i3.690

PT Alkha Industri (ALKAIND), as one of the leading industrial and design companies in Indonesia. Of course, handling projects worth hundreds of billions of rupiah and multi years requires a professional strategy and management so that the project is on time, does not exceed the costs that have been determined and in accordance with the specifications requested by the employer (client / owner). ALKIND already has project risk management rules/procedures and the project team has carried out project planning with risk management (risk identification). Research conducting analysis provides answers to the effectiveness of making project risk identification can affect the achievement of project targets. The data uses data from the company PT Alkha Industri from 2020 to 2022 for registered projects both completed and in progress. The results of the analysis can be concluded, 1) the risk owner who should identify potential risks in the project is not Project Control personnel because they do not know the potential risks of each function, 2) update risks every month by evaluating the realization of control, 3) risks so that their inherent risk score is reduced, 4) Perform other responses besides mitigating, namely how to avoid risk (avoiding), how to transfer risk (sharing / transferring), controlling risk (controlling) and optimizing risk (exploiting).

ANALISA PENGARUH FREE CASH FLOW, AUDIT INTERNAL, LIKUIDITAS, LEVERAGE DENGAN DISCREATIONARY ACCRUAL Pada PT. ALSY Martias, Andi
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 18, No 1 (2020): Maret 2020
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jp.v18i1.7195

Abstract - Discreationary accruals as a representative in earnings management calculation parameters. The theory in which calculated by excluding total accruals with non-discreationary accruals. This model uses Total Accrual (TA) which is classified into discreationary accrual (DA) and non discreationary accrual (NDA). This research process aims to determine the process of managing management responsibilities for financial reporting for shareholders there is no miss information. The earnings management method is part of the accounting method used in financial reporting for investors.The analysis used in this study is to see the extent of the influence of free cash flow, internal audit, liquidity ratios, leverage ratio to discreationary accrualrs as representatives of earnings management. Measurement with the ratio approach and the results of the company's internal audit process. The research sample service companies in the field of loss insurance which are listed on the Indonesia stock exchange quarter 1 to quarter 4 during the period 2015 - 2018. Regression panel data is used to test hypotheses. Hypothesis results found no significant correlation between free cash flow, liquidity and leverage with discreationary accruals. Internal audit and free cash flow affect discretionary accruals with a confidence level of 90%, meaning a standard error of 10%. Whereas leverage and liquidity do not have impact with discretionary accruals. This means thus the performance of both there is no correlation to earnings management in the practice of the company under study. Keywords: free cash flow, liquidity ratio, leverage ratio, internal audit, discreationary accruals

Analisis Pengaruh Distingtif Bond terhadap Earnings Bond pada Entitas Terdaftar di Bursa Efek Indonesia Sudirja Sudirja; Susan Rachmawati; Andi Martias; Firstianty Wahyuhening F
INOVASI Vol. 10 No. 2 (2023): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v10i2.p450-460.36133

Penelitian ini bertujuan untuk mengetahui entitas publik di Bursa Efek Indonesia (BEI) yang mendominasi pasar obligasi korporasi, penerbitan obligasi tersebut tidak terlepas dari penguatan struktur permodalan entitas itu sendiri. Selain itu diketahui juga bahwa net interest margin mengalami pergerakan yang mengalami penurunan cukup signifikan selama beberapa tahun terakhir dimana dengan adanya penurunan maka hal ini akan mempengaruhi profitabilitas perusahaan. Penelitian ini bertujuan untuk menganalisis perbedaan obligasi yang berperan penting dalam mempengaruhi pendapatan obligasi pada entitas di Bursa Efek Indonesia (BEI). Data tersebut dianalisis menggunakan data statistik yang terdiri dari 825 obligasi pada tahun 2018 hingga 2022 secara triwulanan mengikuti ketentuan yang berlaku. Data yang digunakan adalah data sekunder yang diperoleh dari https://www.idx.co.id/id/produk/surat-utang-bond untuk sampel entitas serta penilaian obligasi dan Laporan Keuangan dan Tahunan (idx.co.id ) untuk pemilihan rasio keuangan dalam pengukuran kinerja. Berdasarkan uji efek statistik, penelitian ini menggunakan bentuk efek acak dengan menggunakan alat statistik MINITAB sebagai media pengujiannya. Hasil penelitian ini menunjukkan bahwa hasil obligasi, suku bunga, dan durasi mempunyai pengaruh yang signifikan terhadap pendapatan obligasi, sedangkan tingkat dan rasio utang terhadap ekuitas tidak berpengaruh terhadap pendapatan obligasi.

ANALISIS FORECAST DAN VALUATION MANAJEMEN FIXED ASSET PADA PERUSAHAAN IDX30 BURSA EFEK INDONESIA Martias, Andi; Rachmawati, Susan; Sudirja, Sudirja; Wahyuhening F, Firstianty
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 4 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i4.956

Every company has fixed assets that are used in its business operations. This article aims to investigate the problem, which stems from fixed assets that affect the profitability and efficiency of asset management. This study seeks to identify the impact of forecasting and valuation in fixed asset accounting through several objectives. Fixed asset management is the process of recording and tracking long-term assets throughout their entire life cycle, from acquisition to disposal. Companies must keep accurate records to ensure compliance with accounting standards and reporting requirements. The results of the analysis are known Overall, the fixed asset management of manufacturing companies shows satisfactory performance. Effective debt and equity balances, efficient utilization of investments, loans, and down payments, and impressive profitability demonstrate a well-managed approach.

Pengaruh Agresivitas Pajak dan Media Exposure Terhadap Corporate Social Responsibility Dengan Ukuran Perusahaan Sebagai Moderasi Siti Rohmah; Rahma Wiyanti; Andi Martias
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5838

This study aims to analyze the impact of tax aggressiveness and media exposure on corporate social responsibility (CSR), with company size serving as a moderating factor. Tax aggressiveness and media exposure are the independent variables, while CSR is the dependent variable. Additionally, this research investigates whether company size can either strengthen or weaken the effects of tax aggressiveness and media exposure on CSR. The study sample consists of food and beverage companies listed on the Indonesia Stock Exchange from 2018 to 2022, totaling 18 companies observed over five years. Using purposive sampling, the final sample size is 90 observations. Hypotheses are tested using multiple regression analysis and Moderated Regression Analysis (MRA). The findings reveal that tax aggressiveness influences CSR, while media exposure does not. Furthermore, company size does not moderate the relationship between tax aggressiveness and CSR or between media exposure and CSR.

ANALISA FLUKTUASI NOMINAL SAHAM RESULTAN PUBLIKASI LAPORAN KEUANGAN INTERIM Di BURSA EFEK INDONESIA Andi Martias; Sudirja Sudirja
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 8 No. 2 (2023): Mei
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v8i2.2072

The current development of the stock market attracts the attention of capital owners or investorsto invest in the stock market. Stock exchange participants can buy and sell shares or other thingson the Indonesia Stock Exchange (IDX). Effect of financial reports on company stock prices onthe IDX. Fluctuating stock prices are a problem faced by investors today, therefore investorsmust be careful in making decisions. Every investor decision making should be based on goodfinancial reports. This study aims to determine the possible influence of interim financial reportson changes in stock prices on the IDX. The research method uses the Minitab program analysis,as well as applying samples to companies on the IDX. The population of this study is companiesregistered on the IDX in the period 2018 to the end of 2022, and publishing interim financialreports electronically and in the mass media, no later than 120 days after closing the company'sbooks. So that in this study took a sample of 53 most active companies. The data in this researchare secondary, taken from literature and data sources published by the Indonesia StockExchange (https://old.idx.co.id/). Tests on stock prices (P it), Abnormal Return (AR) bothrealized returns and expected returns and event dates. The results of calculations and analysis ofdata carried out in this study concluded that the publication of interim financial reports did nothave a significant effect on changes in stock prices as a whole.

Analisis Fraud Pentagon Mendeteksi Potensi Financial Statement Fraud Perusahaan IDX30 Bursa Efek Indonesia Rachmawati, Susan; Martias, Andi; Sudirja, Sudirja; Wahyuhening F, Firstianty
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 5 No. 2 (2025): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v5i2.1403

This research aims to determine the possibility of financial statement fraud by using Pentagon fraud analysis. Pentagon fraud is a concept that explains the factors that cause someone to commit fraud, namely pressure, opportunity, rationalization, ability, and management. In this research, stress factors are proxied through the use of financial goals and external stress. Opportunity factors are proxied by utilizing industry characteristics and effective monitoring. The rationalization factor is proxied using Changes in Auditors. The competency factor is represented by changes in management use. Finally, proxy the arrogance factor using the number of frequent Key Management images. This study uses the F-score model to see the possibility of false financial reports. The sample for this research is 30 IDX30 companies listed on the Indonesia Stock Exchange from 2020 to 2024 that meet certain criteria. The analysis technique used is panel data regression analysis and hypothesis testing using the t-test. The results of this research indicate that the variables financial objectives and management changes are proven to have a significant positive effect on the likelihood of detecting financial statement fraud, however the nature of external pressures and industry variables have a negative impact on the likelihood of detecting financial report fraud. Meanwhile, effective monitoring variables; Replacing auditors and management has no impact on the detection of financial reports that have the potential to be fraudulent.

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