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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Law and Economics Review Journal of Multiperspectives on Accounting Literature
Arizanda Rahayu, Ruci
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Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Fraud pentagon in detecting financial statement fraud Arizanda Rahayu, Ruci; Nurasik; Arista Firana, Riza; Biduri, Sarwenda
Journal of Multiperspectives on Accounting Literature Vol. 2 No. 1 (2024): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v2i1.30462

Abstract

Purpose: This study aims to prove the influence of the fraud pentagon on the existence of fraudulent financial statements. Methodology/approach: This research approach is quantitative with secondary data in the form of company annual reports in the manufacturing sector with the food & beverage sub-sector listed on the IDX for the 2016-2020 period. Purposive sampling as sampling with a total of 12 companies for 5 periods and a total sample of 60. The analysis technique uses multiple linear regression assisted by SPSS 26. Findings: The findings prove that there is an influence of the variables of pressure, opportunity, rationalization, competence, and dualism position on financial statement fraud, while the variable frequent number of CEO's picture does not affect the existence of fraudulent financial statements. Practical implications: The findings of this study have an impact on the company's stakeholders and stake holders to detect fraud in the financial statements. Originality/value: This research has the novelty of adding a dualism position proxy variable to the arrogance element.
Civil Officials' Self-Control and Investment Planning Intentions: A Study in Financial Management: Pengendalian Diri Pejabat Sipil dan Niat Perencanaan Investasi: Sebuah Studi dalam Manajemen Keuangan Hariyanto, Wiwit; Arizanda Rahayu, Ruci; Noor Abidin, Fityan Izza; Hidayatullah, Muhammad Tegar; Huda, Miftahul
Indonesian Journal of Law and Economics Review Vol. 18 No. 3 (2023): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v18i3.953

Abstract

Abstract: This research examines the influence of self-control levels among civil officials in relation to their investment planning intentions, considering the importance of effective financial management for future income and expenses. Utilizing purposive sampling, data from 77 respondents were collected through a questionnaire. The study employs Smart PLS software and partial least squares (PLS) analysis to test hypotheses. The findings underscore the significance of technology readiness and unveil implications through a SINTA-ranked journal publication, national seminar article, and intellectual property rights. As financial aspirations persist among individuals, especially those with families, many remain hindered by financial constraints. This study underscores the urgent need to address these challenges, offering insights for informed financial decision-making and goal realization. Highlight: Examining Self-Control and Investment Intentions: This study explores how self-control levels among civil officials influence their intentions for investment planning, emphasizing the crucial role of effective financial management in shaping future income and expenses. Methodology and Analysis: Employing purposive sampling and Smart PLS software with partial least squares (PLS) analysis, data from 77 respondents are analyzed to test hypotheses related to technology readiness and its implications. Addressing Financial Challenges: With enduring financial aspirations, especially within families, many individuals face constraints. The study underscores the urgency of tackling these challenges, providing insights for informed financial decision-making and achieving financial goals. Keyword: Self-Control, Investment Planning, Financial Management, Technology Readiness, Financial Constraints
Decentralization and Human Resource Quality Drive Inventory Control Efficiency: Desentralisasi dan Kualitas Sumber Daya Manusia Mendorong Efisiensi Pengendalian Persediaan Pranata, Paksi Rahmat; Arizanda Rahayu, Ruci
Indonesian Journal of Law and Economics Review Vol. 19 No. 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i2.1116

Abstract

This study investigates the influence of audit committee variables, decentralization, and human resource competence on internal inventory control implementation at Surya Mart. Conducted through quantitative methods and surveying 32 employees and stakeholders, the research finds that decentralization and human resource quality positively impact internal control effectiveness, while the audit committee variable shows no significant influence. The results emphasize the importance of organizational factors in shaping internal control practices in small-scale enterprises like Surya Mart, offering insights for managerial decision-making and highlighting avenues for future research to expand understanding in this area. Highlights: 1. Quantitative investigation examines organizational factors on inventory control at Surya Mart.2. Decentralization positively influences internal control, enhancing operational efficiency.3. Future research: explore variables, methodologies to advance small-scale enterprise inventory management. Keywords: Internal inventory control, Organizational factors, Small-scale enterprises, Audit committee, Human resource competence
PENDAMPINGAN SISTEM PENGENDALIAN INTERNAL DAN BRANDING DIGITAL FUNDRAISING LAZISMU JAWA TIMUR Arizanda Rahayu, Ruci; Hari Prasojo, Bayu; Biduri, Sarwenda; Nugraha Dini, Amelia; Zakiyah, Luluk
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 9 (2024): MARTABE : JURNAL PENGABDIAN MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i9.3279-3284

Abstract

Masyarakat Indonesia mayoritas muslim, sehingga memiliki potensi untuk membantu mengurangi kemiskinan dan penanganan fakir miskin melalui lembaga yaitu Lazismu. Lazismu Jawa Timur sebagai sebuah lembaga amal yang telah berdiri cukup lama, namun masih terdapat kendala yang dihadapi yaitu tidak adanya kebijakan sistem pengendalian internal karena latar belakang pendidikan bagian keuangan Lasizmu Jawa Timur bukanlah dari jurusan akuntansi dan penerapan digital fundraising dalam proses penghimpunan dana belum berjalan. Tujuan pengabdian kepada masyarakat ini adalah untuk membantu Lazismu Jawa Timur mengenai penyusunan dokumen kebijakan pengendalian internal pada kegiatan operasional terutama penerimaan kas dan digital fundraising. Metode pelaksanaan pengabdian yaitu deming model yang kemudian melakukan analisis deskriptif. Deming model ini meliputi perencanaan, melakukan, pemeriksaan dan tindak lanjut pendampingan. Hasil dari pengabdian ini menunjukkan bahwa Lazismu Jawa Timur memahami secara baik mengenai pengendalian internal dan fundraising berbasis digital marketing. Maka, pendampingan ini relevan dan menjadi solusi dalam mengatasi kendala yang dihadapi Lazismu Jawa Timur.
Co-Authors Arista Firana, Riza Hari Prasojo, Bayu Hidayatullah, Muhammad Tegar Miftahul Huda Noor Abidin, Fityan Izza Nugraha Dini, Amelia Nurasik Pranata, Paksi Rahmat Sarwenda Biduri Wiwit Hariyanto Zakiyah, Luluk