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EFEK MODERASI GENDER PADA PENGARUH INDEPENDENSI TERHADAP KUALITAS AUDIT Silmi, Silmi; Yurniwati, Yurniwati; Oktavia, Fitriyeni; Ramdany, Kevry; Komalasari, Sanda Patrisia; Fajri, Aulia; Aulia, Siti
Ensiklopedia of Journal Vol 6, No 1 (2023): Vol. 6 No. 1 Edisi 3 Oktober 2023
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v6i1.2022

This research aims to reveal the moderating effect of gender on the influence of independence on audit quality. This type of research is descriptive and associative research. The sample in this research is State Civil Apparatus (SCA) as internal auditors who work at the Bukittinggi City Inspectorate Office. The sample was selected using a random sampling method of 30 respondents. The data source for this research is primary data from a questionnaire that was announced to respondents with closed questions and secondary data from documentation. The data analysis technique used in this research is quantitative analysis using the Structural Equation Model (SEM) or variant-based Structural Equation Model which can simultaneously test the measurement model as well as test the structural model. The research results reveal that independence has a positive effect on audit quality and female gender is more likely to moderate the influence of independence on audit quality than male gender.

Determinant of Earnings Management Pre and Post PSAK 109 in Indonesian Banks Aufa, Wirza; Hidayah, Raudhatul; Oktavia, Fitriyeni
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 4 (December 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i4.993

This study aims to determine the differences in Earnings Management and the effect of Institutional Ownership, Managerial Ownership, Audit Committee Competencies, Capital Adequacy Ratio (CAR), and Nonperforming Loan (NPL) on Earnings Management proxied by Discretionary Loan Loss Provision (DLLP) pre and post-PSAK 109 implementation in Indonesian bank listed on the Indonesian Stock Exchange (IDX). This study uses Ordinary Least Square (OLS) regression and Wilcoxon signed-rank test to test the hypothesis. The study used the period pre and post implementation of PSAK 109. We traced each bank's financial report listed on the IDX from 2017 to 2020 to anticipate early implementation. Using purposive sampling, we obtained 40 pre-PSAK 109 and 40 post-PSAK 109 bank samples. This study found no difference in earnings management pre and post-PSAK 109. Institutional Ownership, Managerial Ownership, and Audit Committee Competencies do not affect Earnings Management pre and post-PSAK 109. NPL is positively related to Earnings Management pre and post-PSAK 109, and CAR is positively related to Earnings Management pre-PSAK 109 but has no effect on Earnings Management post-PSAK 109. This study provides additional information for standard setters and OJK regarding monitoring earnings management practices in banking pre and post-PSAK 109.

Determinant of Earnings Management Pre and Post PSAK 109 in Indonesian Banks Aufa, Wirza; Hidayah, Raudhatul; Oktavia, Fitriyeni
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 4 (December 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i4.993

This study aims to determine the differences in Earnings Management and the effect of Institutional Ownership, Managerial Ownership, Audit Committee Competencies, Capital Adequacy Ratio (CAR), and Nonperforming Loan (NPL) on Earnings Management proxied by Discretionary Loan Loss Provision (DLLP) pre and post-PSAK 109 implementation in Indonesian bank listed on the Indonesian Stock Exchange (IDX). This study uses Ordinary Least Square (OLS) regression and Wilcoxon signed-rank test to test the hypothesis. The study used the period pre and post implementation of PSAK 109. We traced each bank's financial report listed on the IDX from 2017 to 2020 to anticipate early implementation. Using purposive sampling, we obtained 40 pre-PSAK 109 and 40 post-PSAK 109 bank samples. This study found no difference in earnings management pre and post-PSAK 109. Institutional Ownership, Managerial Ownership, and Audit Committee Competencies do not affect Earnings Management pre and post-PSAK 109. NPL is positively related to Earnings Management pre and post-PSAK 109, and CAR is positively related to Earnings Management pre-PSAK 109 but has no effect on Earnings Management post-PSAK 109. This study provides additional information for standard setters and OJK regarding monitoring earnings management practices in banking pre and post-PSAK 109.

PENINGKATAN DAYA SAING PRODUK LOKAL MELALUI STRATEGI PEMASARAN DAN PENGELOLAAN PELAPORAN KEUANGAN BERBASIS DIGITAL Silmi, Silmi; Luthan, Elvira; Rahmadoni, Jefril; Oktavia, Fitriyeni; Hidayat, Danny
Ensiklopedia of Journal Vol 7, No 1 (2024): Vol. 7 No. 1 Edisi 2 Oktober 2024
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v7i1.2696

The purpose of activity is 1). To Organize MBKM. It Meant give the right students to learning outside the campus. So that students can feel the real conditions in the field which is expected to increase student competitiveness 2),Increase IKU UNAND 2. 3). To answer partner problems related to marketing and management aspects in recording financial reports. The training was carried out in the BumNag hall at pakandangan Emas Pariaman. The training event was attended by employees from Bumnag Padangangan as well as regional officials. Training on implementation methods with a material presentation system followed by questions and answers and bringing in products needed by Bumnag Pakandangan, including galo-galo colonies. As a result of this training, BUMNAG employees learned about the importance of marketing strategies and the existence of applications that can be used easily and safely. The hope is that Bumnag Pakandangan can manage its business lines better and more standardized.Keywords: Marketing Strategy, Local Products, Competitiveness, Digital-Based Financial Reporting

STRATEGI PENGUATAN KEMANDIRIAN BLUD-SMK MELALUI PENDAMPINGAN PENYUSUNAN RANCANGAN PERATURAN GUBERNUR MENGENAI TARIF PRODUK SMKN DI SUMATERA BARAT Komalasari, Sanda Patrisia; Kartika, Rayna; Silmi, Silmi; Oktavia, Fitriyeni
BULETIN ILMIAH NAGARI MEMBANGUN Vol. 7 No. 1 (2024)
Publisher : LPPM (Institute for Research and Community Services) Universitas Andalas Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/bina.v7i2.593

This service activity aims to increase financial independence and provide clear tariff standards for the Regional Public Service Agency (BLUD) of State Vocational High Schools (SMKN) in West Sumatra in setting tariffs for the products they produce. To create standardization, the government needs to set tariff rules for products provided by SMKs. Academic involvement is necessary for tariff determination according to applicable calculation rules. To create standardization, the government needs to set tariff rules for products provided by SMKs. Academic involvement is necessary for tariff determination according to applicable calculation rules. The method of this service activity is in the form of a mentoring workshop for 43 representatives of SMKN in West Sumatra. The West Sumatra Education Service held this activity at the ZHM Padang Hotel. In this activity, the Andalas University Accounting Lecturer was trusted as a resource person who accompanied and prepared the tariff calculation formula that SMKN will use in West Sumatra. The activity was carried out over two days, 7-8 November 2023. During the activity, the team from Andalas University guided the activity participants to calculate the rates for several products they had produced. Before the workshop, the team held an online meeting with participants to determine the data that needed to be prepared for calculating tariffs. The output of this activity is an attached formula and example of calculating tariffs for SMKN Regional Public Service Agency (BLUD) products, which are connected to the West Sumatra Governor's Regulation.

Pemberdayaan UMKM Roti Kukus Oh My Sharga Bread Melalui Penguatan Legalitas, Strategi Pemasaran Digital, Dan Tata Kelola Keuangan Berbasis SAK EMKM Silmi, Silmi; Yurniwati, Yurniwati; Juita, Verni; Kurniawan, Rahmat; Oktavia, Fitriyeni; Ramdany, Kevry; Nasha, Nadya Putri; Ardhani, Alya Azilah; Febiansyah, Naufal Dwi
BULETIN ILMIAH NAGARI MEMBANGUN Vol. 8 No. 3 (2025)
Publisher : LPPM (Institute for Research and Community Services) Universitas Andalas Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/bina.v8i3.788

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in supporting national economic growth; however, many business actors still face challenges related to legality, marketing, and financial management, which affect their competitiveness. One MSME experiencing such issues is “Oh My Sharga Bread” steamed bread. This community service program aims to strengthen business legality, improve digital marketing strategies, and organize financial reporting based on the Micro, Small, and Medium Entity Accounting Standards (SAK EMKM). The mentoring activities included problem identification, technical guidance, facilitation of Business Identification Number (NIB) registration and halal certification, training in financial recording using the SIAPIK application, digital marketing assistance, and redesigning product packaging and logos. The results showed significant achievements: business legality was obtained, financial reports became more structured, and digital marketing expanded market reach. Sales turnover increased by 30%, the number of customers grew by 50 people, and social media engagement rose by 45%. The new packaging and logo design enhanced product image and consumer appeal. The impact of this program goes beyond solving technical problems; it also builds the partner’s capacity to compete in broader and sustainable markets. This activity contributes to achieving the Sustainable Development Goals (SDGs), particularly Goal 8 on decent work and economic growth. Therefore, this mentoring program effectively improves MSME competitiveness and serves as a participatory empowerment model that can be replicated.

Downstreaming nanoemulsion-based botanical insecticides: Enhancing competitiveness and sustainability of organic horticulture for KWT Kayu Gadang Tama, Duma Putri; Erona, Meisilva; Oktavia, Fitriyeni; Lina, Eka Candra
Community Empowerment Vol 10 No 12 (2025)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.15097

Dependency on chemical pesticides is a major hurdle in achieving competitive and safe organic horticultural cultivation. This community service program aims to implement nanoemulsion-based botanical insecticide innovation as an eco-friendly pest control solution for the Kayu Gadang Women Farmer Group (KWT) in Sawahlunto. The methodology employed a participatory approach involving technology transfer, digital financial management mentoring, and product branding strategies. Evaluation results demonstrated significant impacts across three key pillars: an 80% reduction in chemical pesticide use per planting season, improved quality of residue-free horticultural products, and a 25% increase in business turnover. Additionally, marketing effectiveness rose, with sales volume growing by 50%. This program successfully transformed KWT Kayu Gadang into a self-sufficient and competitive horticultural business unit that supports green technology-based sustainable agriculture.

Data Driven Approach for Detecting Financial Statement Fraud: (A Systematic Literature Review) Oktavia, Fitriyeni; Permatasari, Rossy Endah
Journal of Applied Accounting Vol. 4 No. 2 (2025): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158//jaa.v4i2.1472

Financial statement fraud represents a persistent and complex threat to organizational integrity, requiring more advanced analytical tools to detect subtle accounting manipulations. To provide an evidence-based understanding of how data-driven techniques have been utilized in this domain, this study conducts a Systematic Literature Review (SLR) guided by the PRISMA framework. The review addresses two research questions: (a) what data-driven approaches have been used to detect financial statement fraud, and (b) what are the characteristics of the data, modelling methods, and evaluation metrics employed in prior studies. A structured search and screening process was executed using predefined inclusion and exclusion criteria, enabling the selection of relevant peer-reviewed studies from multiple academic databases. The included articles were further examined using meta-analysis techniques to synthesize quantitative evidence where applicable. The findings reveal that financial statement fraud detection has increasingly shifted toward machine learning, deep learning, graph-based analytics, and other advanced data-driven models capable of identifying hidden or non-linear patterns in financial reporting data. The reviewed studies employ diverse data characteristics, including financial ratios, earnings indicators, transactional records, and graph-structured relationships. Overall, this review highlights both the advancements and the methodological challenges within the field, underscoring the need for improved data quality, consistent evaluation practices, and models that balance predictive performance with interpretability for auditing applications. Keywords: Fraud, data-driven, machine learning, anomaly detection, deep learning.

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