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All Journal JISIP: Jurnal Ilmu Sosial dan Pendidikan Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ekualisasi J-CEKI PESHUM
Sitohang, Rony Marthin
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Arts Humanities Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Pengaruh Fraud Hexagon Model Terhadap Kecurangan Laporan Keuangan Perusahaan Transportasi Dan Logistik Nuridah, Siti; Sitohang, Rony Marthin; Supraptiningsih, Joelianti Dwi; Sagitarius, Elda; Septiani, Arneta
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 7, No 3 (2023): JISIP (Jurnal Ilmu Sosial dan Pendidikan) (Juli)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v7i3.5085

Abstract

This study discusses the problem of fraudulent financial reporting in a company that is affected by fraud hexagon. The purpose of this study was to examine the effect of financial targets, financial stability and external pressure as part of the stimulus component for fraudulent financial reporting in Transportation and Logistics companies listed on the IDX in 2017-2021. The population of this study are all Transportation and Logistics companies listed on the IDX in 2017-2021. With the purposive sampling method as the sampling method, a sample of 16 companies from 28 Transportation and Logistics companies was obtained as a population. The data used is financial report data obtained by downloading from www.idx.co.id. The data analysis used is panel data regression analysis and the tests used are the T test, F test, and the coefficient of determination. The results of the study show that financial targets have an effect on fraudulent financial reporting. Financial stability and external pressure have no effect on fraudulent financial reporting. While simultaneously, the stimulus component as measured by the financial target variable, financial stability and external pressure has an effect on fraudulent financial reporting
Konsep dan Implementasi Siklus Pengeluaran Dalam Sistem Informasi Akuntansi Dalam Perusahaan Mardiana, Mardiana; Sitohang, Rony Marthin; Rahim, Ilham
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 4 No. 3: April 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v4i3.8965

Abstract

Artikel ini bertujuan mengkaji konsep dasar siklus pengeluaran, peran SIA dalam mendukung otomatisasi dan pengendalian internal, serta tantangan dan solusi implementatifnya. Penelitian ini menggunakan metode Systematic Literature Review (SLR) dengan menganalisis enam artikel terpilih yang membahas penerapan SIA dalam konteks siklus pengeluaran pada berbagai jenis organisasi. Temuan menunjukkan bahwa SIA berkontribusi signifikan dalam mempercepat proses perencanaan anggaran, verifikasi dokumen, pengelolaan kewajiban pembayaran, hingga pencatatan transaksi keuangan. Dengan demikian, SIA mampu meminimalkan risiko kesalahan manusia dan meningkatkan efektivitas pengawasan internal. Kendala implementasi yang umum ditemukan antara lain tingginya biaya pengadaan sistem, resistensi dari karyawan terhadap perubahan teknologi, dan keterbatasan kompetensi teknis SDM. Untuk mengatasi hal tersebut, solusi yang direkomendasikan mencakup program pelatihan berkelanjutan, adopsi teknologi berbasis cloud, serta pendekatan manajemen perubahan yang adaptif. Artikel ini menyimpulkan bahwa pemanfaatan SIA secara optimal dapat memperkuat keunggulan kompetitif perusahaan serta mendukung pengambilan keputusan strategis berbasis data yang akurat dan real-time.
Manajemen Keuangan Pada UMKM Budidaya Jangrik Dan Dimsum Di Pondok Benda Pamulang Tangerang Selatan AR, Rasmawati; Hakim, Melati Puspita; Sitohang, Rony Marthin
Jurnal Ekualisasi Vol. 5 No. 2 (2024): July 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/r7jnnc96

Abstract

Financial management includes aspects of budget planning, cash flow management, debt and credit management, investment, accurate financial analysis, control and monitoring of a business's financial resources. With good financial management, MSMEs can avoid liquidation problems, minimize financial risks and make the right business decisions. However, not all MSMEs are able to carry out good financial management and comply with applicable standards. The MSMEs that Mr. Jhandriansyah runs with two types of business, namely cricket cultivation and dimsum production, of course have a financial management system to be able to exist in both types of business. The aim of this research is to find out what the financial management system is that is applied to Mr. Jhandriansyah's cricket and dimsum cultivation MSMEs in Pondok. Benda Pamulang South Tangerang has met good financial management standards. Qualitative descriptive research method using data analysis techniques through 4 financial management indicators consisting of financial planning, recording, reporting and financial control. The data used is primary data where all data is obtained directly from the owner as the main informant. Data collection techniques using interviews, observation and literature study. The results of the research show that the understanding and application of Jhandriansyah's Cricket and Dimsum Cultivation MSMEs towards financial planning, reporting and control does not fully meet the principles of good financial management. This is because the owner of the Cricket and Dimsum Cultivation UMKM believes that the business currently being managed is still relatively small and can still be managed with simple financial management procedures where the 4 indicators can still be carried out by the owner himself according to understanding, experience and conditions in the field
PELATIHAN PENULISAN BOOK CHAPTER AKUNTANSI BERBASIS KEBERLANJUTAN, PILAR BISNIS MASA DEPAN BAGI DOSEN STIE GANESHA Agustina, Ika; Saefullah, Aep; Saputri, Haria; Tohiroh, Tohiroh; Sitohang, Rony Marthin; Rita, Rita; Tahang, Moh; Rahmi, Cinta; AR, Rasmawati; Gaffar, Ichsan; Tjiwidjaja, Halim; Hajar, Elvira Sitna; Putera, Idrisi Raliya
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Volume 6 No. 1 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i1.42702

Abstract

Dalam era globalisasi, akuntansi berbasis keberlanjutan menjadi perhatian utama di dunia bisnis karena berperan penting dalam menjaga keseimbangan antara keuntungan ekonomi, tanggung jawab sosial, dan kelestarian lingkungan. Namun, literatur akademik terkait akuntansi berbasis keberlanjutan di Indonesia masih terbatas. Oleh karena itu, STIE Ganesha menyelenggarakan pelatihan penulisan book chapter dengan tema “Akuntansi Berbasis Keberlanjutan: Pilar Bisnis Masa Depan” untuk meningkatkan produktivitas akademik dosen dalam menghasilkan karya ilmiah yang relevan dan aplikatif. Kegiatan ini menggunakan metode pelatihan interaktif yang berlangsung selama tiga sesi, meliputi tahap perencanaan, pelaksanaan, dan evaluasi. Setiap sesi dirancang untuk membekali peserta dengan pemahaman teknik penulisan akademik, mulai dari penyusunan kerangka tulisan hingga finalisasi draft book chapter yang sesuai dengan panduan penerbitan. Kegiatan dilaksanakan pada Hari Sabtu, 24 November 2024 pada pukul 09.00 hingga 12.00 WIB. Hasil kegiatan menunjukkan bahwa pelatihan ini berhasil meningkatkan kapasitas dosen dalam menulis karya ilmiah berkualitas. Sebagian besar peserta mampu menyelesaikan draft book chapter yang mengintegrasikan konsep keberlanjutan dalam praktik akuntansi. Selain itu, kegiatan ini mendorong kolaborasi antar-dosen dalam penulisan akademik dan menghasilkan buku kompilasi yang akan diterbitkan oleh penerbit bereputasi. Implikasi dari kegiatan ini mencakup kontribusi nyata dalam memperkaya literatur di bidang akuntansi berbasis keberlanjutan, yang dapat digunakan sebagai referensi bagi mahasiswa, dosen, praktisi, dan pembuat kebijakan. Kegiatan ini diharapkan memberikan dampak jangka panjang dalam mendukung pengembangan praktik akuntansi yang lebih bertanggung jawab di Indonesia.
Optimizing Bank Reconciliation Through the Utilization of SAP-Based Accounting Information Systems Sitohang, Rony Marthin; Saepudin, Udin; Baridah, Wahyu Lailatul; Fikri, Muhammad Kanzul
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 1: Desember 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v5i1.13003

Abstract

This study aims to determine how ERP systems, specifically SAP, are used to document bank reconciliation results. The method used is descriptive with a qualitative approach through direct observation and in-depth interviews. The results show that although the reconciliation process is still performed manually, SAP plays a significant role in systematic final recording, accelerating reporting, and improving the reliability of financial data. SAP implementation also helps minimize recording errors and supports more accurate decision-making.
Co-Authors Aep Saefullah AR, Rasmawati Baridah, Wahyu Lailatul Cinta Rahmi Elvira Sitna Hajar Hakim, Melati Puspita Halim Tjiwidjaja Haria Saputri Ichsan Gaffar Mardiana Mardiana Moh. Tahang Muhammad Kanzul Fikri Nuridah, Siti Putera, Idrisi Raliya Raden Mohamad Herdian Bhakti Rahim, Ilham Rita Rita, Rita saepudin, udin Sagitarius, Elda Septiani, Arneta Supraptiningsih, Joelianti Dwi Tohiroh, Tohiroh