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Pengaruh Company Size, Financial Distress, dan Financial Risk terhadap Financial Reporting Integrity: Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Nurhidayah, Sabilla Putri; Buchori, Willa Putri Malinda
Jurnal Eksplorasi Akuntansi Vol 8 No 1 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i1.2667

Abstract

This study aimed to provide empirical evidence on the effect of company size, financial distress, and financial risk on the integrity of financial reports in manufacturing companies listed on the Indonesia Stocks Exchange from 2019 to 2023. This study employed a quantitative descriptive approach, utilizing secondary data in the form of annual reports. The research subjects comprised manufacturing companies listed on the Indonesias Stocke Exchange. A purposive sampling technique was applied, resulting in a dataset of 199. Data analysis methods included observation techniques, descriptive statistics, classical assumption testing, and multiple linear regression analysis. The findings of this study indicated that company size had a positive and significant effect on the integrity of financial statements. This effect was shown by a t-test significances value of 0.035 at the 0.05 significances level. In contrast, the financial distress variable showed a t-test significance value of 0.058 at the 0.05 significance level. The financial risk variable demonstrated a t-test significance value of 0.308 at the 0.05 significance level. These results suggest that while company size affects the reliability of financial reporting, financial distress and financial risk do not have a significant impact. It is recommended that companies use these findings as evaluation material to enhance the accuracy and integrity of their financial reports.
Fraud Detection Methods in Addressing Cyber Threats: A Systematic Literature Review in the Banking Sector Buchori, Willa Putri Malinda; Nirbita, Betanika Nila; Irvan, Muhammad Alif Nur; Husnaningtyas, Nadia; Ghina, Adila Durrotul
Journal of Economics Education and Entrepreneurship Vol 7, No 1 (2026): JEE, APRIL 2026
Publisher : Program Studi Pendidikan Ekonomi FKIP Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jee.v7i1.18299

Abstract

This research was conducted in order to determine the method of fraud detection. The method used in this research is Systematic Literature Review (SLR) with PRISMA Protocol. The steps taken include identification, screening, feasibility testing, and finalization of relevant studies from various leading databases such as Google Scholar, Scopus, Web of Science, Emerald, and IEEE Xplore. The results of the study identified eight main methods of fraud detection, namely big data analysis, machine learning algorithms, Natural Language Processing (NLP); Accounting Information Systems, Extremely Randomized Trees (ERT), rule-based systems, blockchain technology, Asexual Reproduction Optimization (ARO), Bayesian A/B testing, and authentication systems. These methods show varying degrees of effectiveness in detecting suspicious transactions and reducing the risk of digital fraud. The research findings not only discuss fraud detection methods, but also analyze the weaknesses and advantages of each method. The findings can be used as a practical reference source in preventing fraud by conducting fraud detection based on the right method.
Transformasi Digital dalam Manajemen Keuangan UMKM untuk Meningkatkan Daya Saing Muhammad Roy Aziz Haryana; Betanika Nila Nirbita; Norviana, Syahida; Jannah, Lu'lu'ul; Buchori, Willa Putri Malinda
PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 6 No 1 (2026): Mei 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/pakmas.v6i1.5934

Abstract

In reality, there are still MSMEs that are hampered and lack understanding in preparing financial reports, both manually and using the provided applications. The purpose of this community service is to increase MSMEs' understanding of the importance of good and correct financial management, train MSMEs in basic accounting records and preparing financial reports according to SAK EMKM, introduce and train the use of digital financial applications to increase efficiency and transparency, and encourage the adoption of digital technology in MSME financial operations to increase competitiveness. The methods used in this service are providing counseling, education, training (tutorials and exercises), and evaluating activities using questionnaires. Based on the implementation of the community service activities that have been carried out, the conclusion obtained is that in general, this activity has succeeded in having a positive impact, both for participants and for partners (MSMEs), in an effort to realize MSMEs that are more independent and financially prosperous. This activity also supports programs at the Gunungkidul Department of Industry, Cooperatives, SMEs, and Manpower. In addition, the government will also implement a follow-up program with village funds to provide intensive training and mentoring to business actors (MSMEs).