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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Management Studies and Entrepreneurship Journal (MSEJ) Research of Accounting and Governance Research of Economics and Business Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Taxation and Public Finance
Komala, Lenda
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Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Unlocking Fraud Prevention in Village Fund Management: Causal Factor Perspective Balkis, Rafni; Komala, Lenda
Research of Accounting and Governance Vol. 2 No. 2 (2024): JULY 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v2i2.249

Abstract

This study sought to ascertain the impact of person morality, compensation suitability, village apparatus competency, and accountability on the partial prevention of fraudulent village fund administration. The methodology employed in the research is a quantitative research method and uses primary data, namely in the village in Babelan District, Bekasi, West Java. The sample used was 50 respondents in the 2022 period through purposive sampling method. The With a significance threshold of 5%, the multiple linear regression analysis methodology is employed. The study's findings partially indicate that while accountability has a significant negative impact on preventing fraud in village fund management, village apparatus competence, compensation suitability, and individual morality have positive and significant effects on this variable. Implications for managers in this research All village fund management procedures, including the creation of financial reports and reporting on the usage of funds, must be carried out honestly, according to management funds, Conduct periodic performance evaluations to ensure that village officials have adequate and continuously improving capabilities, Establish a fair compensation scheme and in accordance with the responsibilities and workload of village officials.
Harnessing the Power of Social Media, Pricing Strategies, Brand Image, and Product Quality in Purchase Decisions Fitriana, Annisha; Komala, Lenda
Research of Economics and Business Vol. 2 No. 2 (2024): SEPTEMBER 2024
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/reb.v2i2.279

Abstract

The purpose of this study is to ascertain whether ASUS brand purchasing decisions are influenced by social media, pricing, brand perception, and product quality laptops. The population of this research is YARSI University students who buy or use ASUS brand laptops. The sampling technique uses a non-probability method, using a purposive sample approach by sending out surveys. Multiple regression analysis, the partial t-test, and the simultaneous f-test are the data analysis techniques that are employed. The study's findings indicate that (1) social media influence has a negligible and unfavorable impact on consumers' decisions to buy. Price has a negligible and unfavorable influence on decisions made about purchases. (3) Buying decisions are positively and significantly impacted by brand image. (4) Buying decisions are positively and significantly impacted by product quality. (5) Every independent variable simultaneously has a big impact on buying decisions. The research's managerial implications show that businesses must focus on integrated marketing strategies on social media to increase interaction and engagement with consumers. Competitive and transparent price management can increase product attractiveness, while a positive brand image needs to be built through consistent and innovative communication.
Analisis peran satuan pengawasan internal dan komite audit terhadap pencegahan kecurangan Komala, Lenda; Asaari, Masagus
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.359 KB) | DOI: 10.32670/fairvalue.v4i12.2215

Abstract

This study aims to examine the role of the Internal Audit Unit (SPI), and the Audit Committee, which assist the supervisory function by management and the board of commissioners in preventing fraud that has a negative impact on company performance and state finances. This research is a type of quantitative descriptive research, with the research population being state-owned companies in Indonesia. Primary data was obtained by using a questionnaire technique. To measure the effectiveness of the SPI and the Audit Committee in preventing fraud, the Path Analysis model is used. The results of this study indicate that the effectiveness of the Internal Audit Unit and the Audit Committee has a positive influence on fraud prevention, through improving the company's internal control. Other factors such as corporate culture, leadership as well as sharpening tasks and missions are also quite dominant in preventing fraud.
Analisis Penyajian Laporan Keuangan Tahunan UMKM Berbasis SAK EMKM dan Perpajakannya Di Kecamatan Cempaka Putih –Jakarta Pusat Komala, Lenda
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.4517

Abstract

Penelitian ini fokus pada penggunaan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) dalam penyusunan laporan keuangan oleh Usaha Mikro, Kecil, dan Menengah (UMKM) dan perpajakannya di Kecamatan Cempaka Putih Jakarta Pusat. Tujuan penelitian adalah mendapatkan gambaran penerapan SAK EMKM oleh UMKM dalam menyajikan laporan keuangan dan perpajakannya . Metode yang digunakan adalah kualitatif deskriptif dengan sampel jenuh terhadap seluruh populasi UMKM di wilayah tersebut. Hasil penelitian menunjukkan bahwa sebagian besar UMKM, belum sepenuhnya menerapkan SAK EMKM dalam membuat laporan keuangan tahuan. UMKM dengan kategori Mikro, belum membuat laporan keuangan, pembukuan masih dilakukan secara sederhana. UMKM kategori Kecil,telah membuat laporan, namun belum sepenuhnya mengikuti SAK EMKM. Sedangkan UMKM kategori Menengah, laporan keuangan disajikan hampir sepenuhnya mengikuti SAK EMKM. Meskipun demikian, UMKM Kecil dan Menengah telah memenuhi kewajiban perpajakan UMKM sesuai regulasi, sedangkan UMKM kategori Mikro masih belum memenuhi kewajiban pembayaran pajak atas penghasilan usahanya.
The Effect of Regional Expenditure, Balancing Funds and BPK Audit Findings on Regional Government Financial Performance Indriani, Rima; Komala, Lenda
Taxation and Public Finance Vol. 2 No. 1 (2024): DECEMBER 2024
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v2i1.297

Abstract

Performance measurement is a key strategy for local governments in achieving good governance. This study examines the impact of balancing finances, regional expenditures, and Supreme Audit Agency (BPK) audit results on the financial performance of DKI Jakarta’s local government from 2010 to 2016. Secondary data was sourced from DKI Jakarta’s Regional Government Financial Reports and Budget Realization Reports, with the census method used to analyze all budget realization data during the period. Multiple linear regression was applied as the analytical technique. The results indicate that regional spending, balancing funds, and BPK audit findings significantly influence the financial performance of local governments. These findings emphasize the importance of efficient and targeted regional expenditure allocations. Additionally, local governments must address BPK audit findings with urgency to enhance governance and transparency. Utilizing financial data and audit findings as a foundation for decision-making can further strengthen financial management. Managerial implications suggest that local governments should optimize resource allocation and integrate audit results into strategic planning to improve fiscal accountability. By doing so, they can promote effective financial governance, ensuring public funds are used responsibly to achieve development goals and enhance public trust.
Impact of Corporate Social Responsibility, Managerial and Institutional Ownership, on Financial Performance and Firm Value Annisha Fitriana; Komala, Lenda
Taxation and Public Finance Vol. 2 No. 2 (2025): JUNE 2025
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v2i2.369

Abstract

This study aims to examine the impact of Corporate Social Responsibility (CSR), Managerial Ownership, and Institutional Ownership on Financial Performance and Firm Value within 10 food and beverage sub-sector Firms listed on the IDX from 2017 to 2021. The analysis employs Panel Data Analysis using the Eviews application. The findings reveal that both CSR and Managerial Ownership exert a significant positive influence on Financial Performance, while Institutional Ownership does not demonstrate a statistically significant effect. Conversely, Managerial Ownership negatively affects Firm Value, whereas CSR and Institutional Ownership show no significant impact on Firm Value. When analyzed together, the CSR Ratio, Managerial Ownership, and Institutional Ownership significantly affect both Financial Performance and Firm Value. This study enriches academic discourse by enhancing the understanding of how CSR, managerial ownership, and institutional ownership collectively influence financial performance and firm value. For practitioners, the insights provided can inform strategies for optimizing ownership structures and CSR initiatives to improve financial outcomes and market valuation. The managerial implication is that Firms should strategically incorporate CSR programs to foster sustainable social and economic value.
Unveiling the Drivers of Financial Statement Fraud: The Roles of Financial Targets, Stability, External Pressures, Industry Traits, and Auditor Changes Bahfen, Munirah; Komala, Lenda
Research of Accounting and Governance Vol. 3 No. 2 (2025): JULY 2025
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v3i2.281

Abstract

This research aims to determine the influence of Financial Targets, Financial Stability, External Pressure, Industry Characteristics, and Change of Auditor on Financial Report Fraud and its Review from an Islamic Perspective (Empirical Study on Food & Beverage Sub-Sector Companies Registered on the Indonesian Stock Exchange in 2018-2021) This research method uses quantitative research using secondary data in the form of Food&Bavarage Company Financial Reports from 2018 to 2021. The analysis used is a hypothesis with multiple linear regression data analysis methods. The results of this research show that the External Pressure variable influences financial report fraud. Meanwhile, the variables of Financial Target, Financial Stability, Industry Nature and Change of Auditor do not affect Financial Report Fraud. Managerial implications suggest that organizations should implement robust internal controls and governance frameworks to mitigate the risk of financial fraud. By closely monitoring financial targets and stability, managing external pressures effectively, understanding industry-specific risks, and ensuring the continuity and integrity of auditor relationships, companies can significantly reduce the likelihood of fraudulent financial reporting.
PENINGKATAN KEMAMPUAN SISWA SMK TANJUNG PRIOK 1 MELALUI PENDEKATAN COMMUNITY DEVELOPMENT PRACTICE DALAM MEMBUAT BUKET SNACK Hukama, La Diadhan; Setianingrum, Any; Rofii, Muhammad; Simon, Zainal Zawir; Komala, Lenda; Zain, Efendi; Ghazali, Muhammad
Jurnal Pengabdian Masyarakat Sabangka Vol 4 No 04 (2025): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v4i04.1654

Abstract

Bouquet snacks or a bouquet of flowers can be one of the alternative gifts that can be given to people in a graduation celebration ceremony. Giving a snack bouquet at a graduation ceremony can be interpreted as an expression of love and appreciation to graduates who have worked hard to complete their education. The cost of raw materials for the snack bouquet is cheap, affordable and the raw materials are easily available, which can be one of the reasons and possible business opportunities to be utilized by SMK students. This is one of the reasons for carrying out this activity. This activity involved partners from SMK Tanjung Priok 1 North Jakarta. Training in making bouquets or bouquets made from snack raw materials is an activity carried out in this service. While the approach method used in this activity is Community Development Practice combined with the Peer Assisted Learning method. This activity went well and based on the evaluation results it can be declared successful.
Effect of regional original income and balanced funds on capital expenditures with economic growth as moderating Puspita, Dihan Tari Woro; Komala, Lenda
Taxation and Public Finance Vol. 1 No. 1 (2023): DESEMBER 2023
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v1i1.159

Abstract

This study aims to examine the effect of Regional Original Income and Balanced Funds on Capital Expenditures with Economic Growth as Moderating Variables and their Review from an Islamic Perspective. This research method uses quantitative research using secondary data obtained from the PPID of the Supreme Audit Agency of the Republic of Indonesia (BPK RI) in the form of Regional Government Financial Reports (LKPD) regarding Budget Realization Reports in DKI Jakarta Province for Fiscal Year 2017-2021. The sampling technique in this study used a saturated sample, and the data obtained were 5. The analytical method used was multiple linear regression analysis with SPSS version 25.0 application. The results of this study indicate that Regional Original Income and Balancing Funds do not affect Capital Expenditures, Economic Growth does not moderate the influence of Regional Original Income and Balancing Funds on Capital Expenditures. and overall, from an Islamic perspective, all related variables have met Islamic law as stated in the Al-Quran and Hadith.
Co-Authors Annisha Fitriana Any Setianingrum, Any Asaari, Masagus Bahfen, Munirah Balkis, Rafni Fitriana, Annisha Ghazali, Muhammad Hukama, La Diadhan Indriani, Rima Puspita, Dihan Tari Woro Rofii, Muhammad Zain, Efendi Zainal Zawir Simon, Zainal Zawir