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All Journal Manajemen Kreatif Jurnal Jurnal Akuntan Publik FINANCE : International Journal Of Management Finance
Deby Shintawulan Fransiska
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Audit Investigasi Terhadap Pengungkapan Fraud di Indonesia Arys Arya Anfield; Deby Shintawulan Fransiska
Jurnal Akuntan Publik Vol. 2 No. 1 (2024): Maret : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i1.2586

Abstract

Fraud refers to deception committed by individuals or groups to gain undue advantage. Fraud can occur in various fields, including business, government, and even society. Fraud can cause huge losses to the business world, government, and society. One of the efforts to prevent and detect fraud is to conduct an investigative audit. An investigative audit is the process of collecting and analyzing evidence to determine whether fraud has occurred. Investigative audits can be conducted by internal auditors, external auditors, or law enforcement agencies. This study aims to analyze the impact of investigative audits on fraud disclosure in Indonesia. This study uses secondary data obtained from various sources including research reports, journal articles and news. The findings show that investigative audits play an important role in uncovering fraud in Indonesia. Investigative audits can provide strong evidence to support findings of fraud. This evidence can be used to take legal action against the fraudster. Here are some factors that influence the effectiveness of investigative audits in uncovering fraud: Investigate auditor skills and experience Availability of resources Related Party Cooperation Therefore, it is necessary to improve the quality of investigative audits so that fraud can be prevented and detected more effectively. This can be achieved by improving the skills and experience of investigative auditors, providing adequate resources and establishing good cooperation with interested parties. The following are some recommendations to improve the effectiveness of investigative audits in Indonesia in uncovering fraud: Improve education and training standards for investigative auditors Provide adequate resources for investigative audits Establish good cooperation between investigative auditors, company management, employees and regulatory authorities.
STOCK DIVERSIFICATION (PORTFOLIO) STRATEGY TO INCREASE INVESTMENT RETURNS AND REDUCE RISK Deby Shintawulan Fransiska; Novita Rahmawati; Feby Galih Saputra; Maria Yovita R Pandin
Finance : International Journal of Management Finance Vol. 1 No. 2 (2023): December
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v1i2.14

Abstract

The purpose of this article is to explain diversification and portfolio risk and the impact of diversification on portfolio risk and determine the number of stocks that make up the optimal portfolio. The sampling technique is purposive sampling and the sample is taken from 5 stocks of the IDX Energy Sector industry. The analysis tool uses a correlation matrix, expected return and risk for individual stocks and portfolios (5 stocks) and the Unknown Population Standard Deviation (σ) Hypothesis Test. The results of this study are: 1)                The correlaion matrix table shows that stocks have a positive correlation, meaning that the stock price movement is in the same direction, that is, when the price of one stock rises, the price of the other stock will rise. Of the five correlations that occur, the correlation between AKRA and ADRO stocks has the largest positive correlation coefficient. And the correlation between MEDC and ADRO stocks has the smallest correlation coefficient. 2)                In general, the expected return and risk performance of the portfolio is better than the performance of individual stocks. So by applying stock diversification, the return performance can be optimized, and risk can also be minimized. 3)                From the results of the Hypothesis Test Population Standard Deviation (σ) is Unknown. The t statistic value of - 5.334 is in the area > - 0, 1771. Then the decision is that the null hypothesis (Ho) is rejected. This means H1 is accepted, i.e. the risk of stock diversification is smaller than the risk of individual stocks.
The Influence Of Digital Accounting On Cashier Performance In The Canteen Umkm Untag Surabaya Deby Shintawulan Fransiska; Mirana Lavenia; Dika Candra Laili
Manajemen Kreatif Jurnal Vol. 1 No. 3 (2023): Agustus: Manajemen Kreatif Jurnal
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/makreju.v1i3.1652

Abstract

He University of 17 August 1945 Surabaya is one of the universities that has a large number of students, lecturers and employees. It is not uncommon for sellers in the cafeteria to find it difficult to make transactions and errors often occur in calculating the number of transactions because they are still done manually. In this research, a payment system has been developed that uses the Bakoel POS application. Bakoel POS will utilize sensors to read data that will assist in the transaction process. Bakoel POS application design for the canteen payment system. This application is designed as a transaction process in the canteen. Transactions in the canteen include ordering and payment processes. It can be concluded that the Canteen Digital Accounting System Using the Bakoel POS Application has been designed to make it easier for canteen keepers in carrying out the sales process and can increase time efficiency in making transactions. From the test results, it can be seen that this application functions well for the efficiency of payment transactions at the Surabaya Untag canteen cashier.
Co-Authors Arys Arya Anfield Dika Candra Laili Feby Galih Saputra Maria Yovita R Pandin Mirana Lavenia Novita Rahmawati