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All Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Proceeding Applied Business and Engineering Conference Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
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PENGARUH PERISTIWA KENAIKAN HARGA BBM TAHUN 2022 TERHADAP ABNORMAL RETURN DAN TRADING VOLUME ACTIVITY Rindang Istikayani; Nurhazana
ABEC Indonesia Vol. 11 (2023): 11th Applied Business and Engineering Conference
Publisher : Politeknik Negeri Bengkalis

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Abstract

Stock price movements are influenced by the development of environmental and macroeconomic activities. This is reflected in the market reaction. Market reaction can be measured by abnormal return and trading volume activity. This study aims to determine the effect of the fuel price increase on abnormal returns and trading volume activity before and after the event. This research is a type of quantitative research using the event study method. The research sample consisted of 44 companies incorporated in the LQ-45 index using a purposive sampling technique. The research period used is 20 exchange days with an estimated market adjusted model. This research used paired sample t-test and Wilcoxon signed rank test. The results of the AAR and ATVA tests showed a significance value greater than 0.05. The conclusion of the study is that there is no difference in abnormal returns and trading volume activity between before and after the 2022 fuel price hike. The relevance of event study research with companies in the scope of accounting involves an analysis of the impact of fuel price hike events that can affect company value, financial performance, and stock prices. Keywords: Event Study, Rise In Fuel Price, Abnormal Return, Trading Volume Activity, Accounting
Implementasi Perancangan Sistem Informasi Akuntansi Penjualan BBM Berdasarkan SAK Entitas Privat (Studi Kasus Pada Unit SPBU PT Bumi Laksamana Jaya) Jannati, Nur Hafnil; Nurhazana
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.1168

Abstract

This study aims to implement the design of a fuel sales accounting information system at PT Bumi Laksamana Jaya's gas station units based on the Private Entity Financial Accounting Standards (SAK-EP). The background of this research is based on the need for PT BLJ's gas station units to improve the quality of sales transaction recording and financial reporting through a more computerized system in accordance with the latest accounting standards. The research method used is qualitative with a descriptive approach. Data collection techniques included observation, interviews, and documentation. This study discusses the interface of the accounting information system designed using the prototype method, an approach that involves the creation of a software prototype. The results indicate that, based on the prototype display, the designed sales accounting information system is feasible for implementation and use at PT BLJ's gas station units, improving operational efficiency, reducing the risk of errors, and providing accurate, timely, and digitized sales transaction recording and financial reporting. Therefore, this system is expected to contribute to helping the company improve operational performance and strengthen corporate data security to enhance transparency and accountability in financial reporting at PT BLJ's gas station units.
The Influence of Fraud Triangle Elements on Indications of Financial Statement Fraud in Non-Financial State-Owned Enterprises in Indonesia During the 2021–2024 Period Rizaya, Agung; Nurhazana
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 9 No. 3 (2025): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i3.2980

Abstract

This study examines the influence of Fraud Triangle elements pressure, opportunity, and rationalization on indications of financial statement fraud in non-financial State-Owned Enterprises (SOEs) in Indonesia during the 2021–2024 period. Financial statement fraud is proxied by discretionary accruals (DACC), while pressure, opportunity, and rationalization are measured using return on assets (ROA), total asset change (ACHANGE), leverage (LEV), proportion of independent commissioners (BDOUT), receivables to sales ratio (REC), and audit opinion (AO). Using secondary data from 80 firm-year observations of audited financial statements, this study applies multiple linear regression analysis. The results indicate that pressure variables (ROA, ACHANGE, and LEV) and rationalization (AO) have a significant effect on DACC, whereas opportunity variables (BDOUT and REC) show no significant effect. Simultaneously, all variables significantly influence indications of financial statement fraud. This study contributes theoretically by reinforcing the relevance of the Fraud Triangle framework in explaining fraud risk within non-financial SOEs, and practically by providing insights for auditors, regulators, and SOE management to strengthen fraud risk assessment and internal control mechanisms.
Co-Authors Jannati, Nur Hafnil Rindang Istikayani Rizaya, Agung