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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi dan Keuangan Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Jurnal Simki Economic
Halimatusyadiah Halimatusyadiah
Universitas Bengkulu
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Social Sciences Other

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Predicting Future Cash Flows Using Autoregressive Integrated Moving Average (ARIMA) Vika Fitranita; Rola Tri Rahayu; Eddy Suranta; Nikmah Nikmah; Halimatusyadiah Halimatusyadiah
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 2 (2024): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i2.5450

Abstract

This study aims to provide empirical evidence of the ability of operating cash flows to predict future cash flows, ability of net income to predict future cash flows and proves that net income is better at predicting future cash flows compared to operating cash flows. This study was tested using autoregressive integrated moving average analysis. The samples used in this study are tourism, hotel, and restaurant companies listed on the Indonesian Stock Exchange in 2018-2022. The sample in this study was selected using purposive sampling method with a total sample of 418 observations. Before forecasting, the stationarity of the data is seen through ACF and PACF plots and unit root test. The results showed that the operating cash flow data did not meet the assumption of stationarity, so the first differencing process was carried out so that the data obtained was stationary so that the best operating cash flow model for predicting future cash flows was the ARIMA model (3,1,0) and for net income data, it had fulfilled the stationarity assumption, so it was not the differencing process is carried out so that the best model of net income is in forecasting ARIMA's future cash flows (3,0,0).
Pengaruh Sistem Pengendalian Internal Pemerintah dan Kompetensi Aparatur Sipil Negera terhadap Kecurangan Akuntansi Hegi Renes; Novita Sari; Halimatusyadiah Halimatusyadiah; Baihaqi Baihaqi
Jurnal Simki Economic Vol 9 No 1 (2026): Volume 9 Nomor 1 Tahun 2026
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v9i1.1543

Abstract

This study was conducted to analyze the influence of the Government Internal Control System (SPIP) and ASN competency on accounting fraud in the Regional Work Units (SKPD) of Mukomuko Regency. This study used a quantitative method with a survey approach. The study population was all SKPDs in Mukomuko Regency, with a sample of 48 SKPDs using a total sampling technique. Data were analyzed using multiple linear regression to determine the influence of SPIP and ASN competency on accounting fraud in SKPDs of Mukomuko Regency. The results showed that SPIP had a negative and significant effect on accounting fraud and ASN competency also had a negative and significant effect on accounting fraud in SKPDs of Mukomuko Regency. These findings confirm that increasing the effectiveness of SPIP and developing ASN competency, particularly in planning, technical skills, and documentation management, are key strategies in suppressing accounting fraud.
PENDAMPINGAN PENGELOLAAN BADAN USAHA MILIK DESA (BUMDes) DALAM KAITANNYA SEBAGAI INFANT ORGANISASI DI PANCA MUKTI KECAMATAN PONDOK KELAPA KABUPATEN BENGKULU TENGAH Nila Aprila; Deasy Emalia; Halimatusyadiah Halimatusyadiah
Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Vol. 1 No. 4 (2024): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jpmebd.v1i4.1767

Abstract

Tujuan dari kegiatan pengabdian kepada masyarakat ini adalah untuk memberikan pendampingan dalam pengelolaan BUMDes di Desa Panca Mukti, Kecamatan Pondok Kelapa, Kabupaten Bengkulu Tengah. Metode yang digunakan dalam program ini adalah metode pendampingan dengan pendekatan Participatory Action Research (PAR), yang memungkinkan keterlibatan aktif seluruh elemen BUMDes. Pendampingan dilakukan melalui beberapa kegiatan, antara lain diskusi, pelatihan langsung, monitoring, evaluasi, dan penyusunan laporan. Kegiatan pendampingan ini mencakup empat tahap, yaitu penyusunan sistem dan prosedur organisasi, penyusunan rencana kerja, peningkatan kompetensi SDM BUMDes, serta monitoring, evaluasi, dan pelaporan. Program ini bertujuan untuk meningkatkan pengelolaan BUMDes yang baik, dengan fokus pada pengelolaan keuangan dan pengembangan usaha. khalayak sasaran dalam kegiatan pengabdian masyarakat ini adalah perangkat Desa Panca Mukti dan pengurus BUMDes Panca Mukti Kecamatan Pondok Kelapa  Kabupaten Bengkulu Tengah. Tempat pelaksanaan kegiatan di Aula Pertemuan Desa Panca Mukti. Waktu pelaksanaan kegiatan pengabdian pada 26 September 2024. Peserta kegiatan ini berjumlah 20 orang, yang terdiri dari 5 (lima) orang perangkat desa, 5 (lima) orang pengurus BUMDes dan 10 (sepuluh) orang masyarakat sekitar. Hasil dari kegiatan ini diharapkan dapat meningkatkan kesadaran dan pemahaman peserta tentang pentingnya pengelolaan BUMDes yang efisien, serta mendorong pengembangan potensi usaha desa. Evaluasi dilakukan secara berkala untuk memastikan ketercapaian tujuan dan peningkatan pengelolaan BUMDes secara berkelanjutan. Secara keseluruhan, kegiatan ini berjalan dengan baik dan memberikan dampak positif bagi pengelolaan BUMDes Desa Panca Mukti.
Pengaruh Pengaruh Elemen Fraud Hexagon Theory Dalam Mendeteksi Kecurangan Pada Pengelolaan Dana Desa: - Arsyanda Fikiza; Halimatusyadiah Halimatusyadiah
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.v4i3.5156

Abstract

This study aims to determine the effect of six elements in the Fraud Hexagon Theory on the potential for fraud in the management of village funds. These elements consist of pressure, opportunity, rationalization, ability, arrogance, and collusion. This research uses a quantitative approach with Partial Least Squares-Structural Equation Modeling (PLS-SEM) analysis technique and data processing is done using SmartPLS version 4. The research population included all villages in Bengkulu Province. The sampling technique was conducted by purposive sampling, by selecting the three districts with the lowest Perception and Integrity Index scores, namely Central Bengkulu, Seluma, and Lebong, as the research locations. Respondents in this study were village heads in each of the selected areas. The results showed that five of the six elements in the Fraud Hexagon, namely opportunity, rationalization, ability, arrogance, and collusion, proved to have a significant effect on the potential for fraud in the management of village funds. In contrast, the pressure variable did not show a significant effect. This finding illustrates that not all elements in the theory have the same effect, so a greater supervisory focus is needed on the elements that are proven to be significant to minimize the risk of fraud at the village level.
Kemampuan Mengelola Risiko pada UKM: Pengaruh Pengetahuan Akuntansi dan Lietrasi Keuangan Melin Vaira Haswan; Halimatusyadiah Halimatusyadiah
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.v4i3.5187

Abstract

This study aims to examine the influence of accounting knowledge and financial literacy on the ability of SMEs to manage risk. This study used a quantitive approach and type of correlational researcg by describing primary data obtained directly from respondent, namely SMEs in Bengkulu Province. Purposive sampling was used with the following criteria: (1) the business has been active for a minimum of two years, and (2) it carries out financial recording and reporting. Data collection was done by distributing quetionnaires via google form. Partial Least Squares (PLS) is the methodology used in this study to evaluate the relationship between variables, with the help of the SmartPLS version 4.0 program. The results show accounting knowledge and financial literacy has a significant positive effect on risk management. The findings highlight the importance of strong accounting knowledge and financial literacy for SMEs, as these competencies help them identify, analyze, and mitigate financial risks that may disrupt business continuity. This aligns with the Knowledge-Based View (KBV), which emphasizes that the ability to manage and apply knowledge is essential for building stronger and more adaptive organizational capabilities.
Co-Authors Arsyanda Fikiza Baihaqi Deasy Emalia Eddy Suranta Hegi Renes Melin Vaira Haswan Nikmah Nikmah Nila Aprila Novita Sari Rola Tri Rahayu Vika Fitranita