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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Riset Akuntansi dan Keuangan MOVE: Journal of Community Service and Engagement Journal of Social Research Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Journal Research of Social Science, Economics, and Management KANGMAS: Karya Scientific Community Service is a journal Jurnal Serina Abdimas
Orlin Cicilia
Universitas Mercu Buana
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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THE EFFECTIVENESS OF FRAUD TRIANGLE ON DETECTING FRAUDULENT FINANCIAL STATEMENT: USING BENEISH MODEL AND THE CASE OF SPECIAL COMPANIES Aprillia, Aprillia; Cicilia, Orlin; Pertiwi Sergius, Rafaela
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 3 (2015): Jurnal Riset Akuntansi dan Keuangan. Desember 2015
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v3i3.6621

Abstract

Fraudulent financial statement is a serious problem and to be a threat to stakeholders, especially for investor. The thing is happened because there is illegal action done intentionally, such as disclosing financial information that doesn’t match with the real condition. The purpose of this research is to acquire a effectiveness of empirical proof of fraud triangle consisting of Pressure, Opportunity, and Rationalization in detecting financial statement fraud that are indicated by using Beneish Model. The sample of this research consists of 39 companies are indicated doing fraud and 57 companies aren’t indicated doing fraud listing at BEI (Bursa Efek Indonesia) in 2012 – 2014. Test of this research uses logistic regression method. Based on the result and conclusion, this research shows that opportunity (independent commissioner ownership) has significant effect to fraudulent financial statement while pressure (AGROW), financial target (ROA), and rationalization (Total accrual) don’t have significant effect to fraudulent financial statement.
PENGARUH FINANCIAL CLASSIFICATION, FINANCIAL INDICATORS, DAN CORPORATE PERFORMANCE TERHADAP MANAJEMEN LABA Orlin Cicilia
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 13 No. 1 (2018): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (411.319 KB) | DOI: 10.25105/jipak.v13i1.5008

Abstract

The purpose of this study is to know the analysis of the effect of financial classification, financial indicators, and corporate performance on earning management through corporate governance as intervening variable. Financial indicators of this study are measured by liquidity, profitability, and leverage. Sampling method used is purposive sampling method (a method using special criterias). The sample in this study is 54 manufactur companies listed on the Indonesia Stock Exchange in 2011-2014. This research uses IBM SPSS 21.0 and variety of journals and references relating to the topic of this research contained in the library as well as other information from legal website on the internet. The result of this study shows that financial classification, financial indicators, and, corporate performance don’t have significant influence to earning management indirectly through corporate governance as intervening variable. The direct and significant influence only happen to profitability on earning management
Pemanfaatan Budidaya Lele sebagai Dasar Peningkatan Manajemen Bisnis yang Kreatif dan Keuangan yang Produktif Cicilia, Orlin; Putra, Muhammad Syah Irsan Ratu
KANGMAS: Karya Ilmiah Pengabdian Masyarakat Vol 6 No 2 (2025): KANGMAS: Karya Ilmiah untuk Pengabdian Masyarakat
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/kangmas.v6i2.2003

Abstract

Catfish farming has great potential as a business opportunity for the community, not only through its meat, but also as a basic ingredient for food products such as fish nuggets. MSMEs in the culinary sector need to have creative business management and productive finances. This community service aims to provide information and guidance to the women of the PKK RPTRA Damkar, Joglo, West Jakarta, on the use of catfish farming to improve business and financial capabilities. The activity emphasizes that business development does not always require expensive resources but can begin with easily accessible local potential. Participants are encouraged to understand the importance of creating new products from limited resources as a form of creativity in business. The results of the activity show an increase in participants' awareness of the importance of innovation in business and that productive finance stems from creative business management skills.
Peningkatan Kualitas Pelaku UMKM pada Era Digital melalui Pelatihan Pengembangan Merek Dagang (Brand) UMKM di Kelurahan Kembangan Selatan Putra, Muhammad Syah Irsan Ratu; Cicilia, Orlin
MOVE: Journal of Community Service and Engagement Vol. 4 No. 6 (2025): July 2025
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v4i6.489

Abstract

Indonesian economy continues to grow positively amidst increasingly uncertain global conditions, including tariff wars initiated by the United States against several countries, as well as physical warfare in several regions that have disrupted global economic activity. The positive growth in Indonesia is driven by the MSME sector. South Kembangan is a densely populated urban village, with an estimated population of around 35,000 by 2024. Based on the national ratio of MSMEs to the population, an estimated 23%, or approximately 8,000 residents, of South Kembangan are involved in the MSME sector. A common problem faced by MSMEs is marketing, which is closely related to the brand of the products and/or services offered. A business's brand can directly influence product and/or service sales; a strong brand will increase sales, while a weak one will decrease sales. Therefore, the Faculty of Economics and Business of Mercubuana University, together with the South Kembangan Village, West Jakarta, DKI Jakarta, collaborated to conduct a Community Service Activity with the theme "Improving the Quality of MSMEs in the Digital Era." One of the topics was MSME Brand Development Training. The training aimed to develop and transform MSMEs, particularly in the South Kembangan Village, into financially and/or operationally superior MSMEs. Specifically, participants were expected to create and develop strong brands for their businesses.
Introduction to The Utilization of Digital Branding in SME Businesses in Sub-District of Kembangan Selatan Cicilia, Orlin; Putra, Muhammad Syah Irsan Ratu
MOVE: Journal of Community Service and Engagement Vol. 4 No. 6 (2025): July 2025
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v4i6.493

Abstract

The business world must be thoroughly explored by businessman, especially in gaining market trust and maintaining it. The trust can be directly obtained through appropriate marketing and branding which is suitable with the characteristics of the business and the products sold. This community service initiative focuses on providing detailed explanations about the utilization of digital branding for SME businesses in the Kembangan Selatan sub-district. The objective of this community service initiative is to introduce the necessity for business owners to implement digital branding, ensuring that the market share they achieve is not limited to offline channels but also extends to online platforms. The outcomes of the community service activity are to ensure that SME owners participating in the activity gain a proper understanding of digital branding to develop appropriate marketing strategies for their product sales.
The Influence of Financial Report Content (Information) on Expected Stock Returns through the Existence of External Auditors Cicilia, Orlin
Journal of Social Research Vol. 4 No. 10 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i9.2773

Abstract

Contents (Information) presented in financial statements are still doubtful as to whether investors use them when making decisions and consider them as a basis for analyzing investment returns. This study aims to analyze the impact of contents (information) of financial statements on expected stock returns through the existence of external auditors. Using path analysis on a sample of 104 observations from companies listed on the Indonesia Stock Exchange (IDX) in 2017–2018 across five key industrial sectors, the study finds that only working capital has a significant direct effect on expected stock returns. The presence of an external auditor did not significantly mediate the relationship between any of the financial variables and expected returns. These findings imply that investors prioritize working capital information over other financial metrics and that external assurance alone may not enhance the perceived value of financial statements. Companies should, therefore, improve the clarity and consistency of financial disclosures to strengthen investor confidence.
Analysis Of The Effect Of Compliance, Funding Decisions, And Foreign Ownership On Corporate Value Through Corporate Social Responsibility Cicilia, Orlin
Journal of Social Research Vol. 4 No. 11 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i10.2799

Abstract

corporate value becomes a reference for stakeholders and society towards a company, especially in seeing the compliance and concern of the company itself. This study aims to analyze the influence that occurs between compliance represented by good corporate governance, funding decisions, and foreign ownership on corporate value through corporate social responsibility. The sample companies that will be used in this research are companies classified as LQ 45 which are listed on the Indonesia Stock Exchange in 2017-2019. Hypothesis testing in this study uses multiple regression analysis involving moderated variables (moderated regression analysis) which not only involves the independent variable and the dependent variable, but also involves the moderating variable. The result of this research is funding decision (X2) has influence to corporate value (Y) and funding decision (X2) moderated by CSR (Z) has influence to corporate value (Y).
PELATIHAN AKUNTANSI PERSEDIAAN DAN PERHITUNGAN HARGA POKOK PERSEDIAAN DI PANTI ASUHAN ASIH LESTARI Dermawan, Elizabeth Sugiarto; Cicilia, Orlin; Amanda, Hanifa Dhiyaa
Jurnal Serina Abdimas Vol 1 No 2 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i2.26043

Abstract

The background of this PKM begins with the awareness of the importance of inventory accounting knowledge and the calculation of Cost of Goods Sold, considering that technological developments rely heavily on computer applications which often produce wrong outputs due to data input errors (Garbage In Garbage Out). Students at the Asih Lestari orphanage need this training in order to face the business world after graduating from high school.This PKM was carried out referring to letter no.004/YPA.AL/SK/II/2023 which was signed by the leadership of the Asih Lestari orphanage on Jl. Gardu no.1, Salembaran Jati, West Kosambi, Tangerang 152123. The aim of this PKM is expected to provide training in inventory accounting and HPP calculations to equip students when they enter the business world one day. This PKM activity was carried out on Monday 1 May 2023 at 08.00 – 13.00. The method used in this PKM is with tutorials and evaluation through short quizzes and questionnaires. The mandatory outputs of this PKM were presented in SERINA VI 2023. The results of this PKM were felt to be useful by students as seen from the results of the evaluation questionnaire which agreed and strongly agreed that 73% felt this material was really needed for learning in schools, 80% felt this material was needed for doing business in future, 66.66% stated that this material is interesting to study further. From the results of the questionnaire it was also seen that there was an increase in understanding of the material before and after the training and there was an increase in interest in the training material after the training. The conclusion of this PKM has been well implemented considering that the students of the Asih Lestari orphanage have become more understanding and more interested in this material.
Analysis of the Influence of Financial Performance, Firm Age, and Financial Classification on Financial Reporting Quality Through Good Corporate Governance Cicilia, Orlin
Journal Research of Social Science, Economics, and Management Vol. 5 No. 8 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i8.1365

Abstract

Financial reporting quality (kualitas pelaporan keuangan) becomes an important aspect for stakeholders, especially for investors. Financial reporting quality will emerge when a company has good financial performance, a long existence in the marketplace, a healthy financial classification, and diligent implementation of good corporate governance. The purpose of this research is to analyze the effect of financial performance, firm age, and financial classification on financial reporting quality through good corporate governance as a moderating variable. The sample used for this research consists of LQ 45 companies listed on Bursa Efek Indonesia from 2017 to 2019. The hypothesis test used for this research is multiple regression analysis involving a moderating variable (moderated regression analysis). The results of this research show that firm age (X2) has an influence on financial reporting quality (Y), and good corporate governance (Z) also has an influence on financial reporting quality (Y).
Analisis Prediksi Fraud melalui Pengujian Fraud Pentagon Theory dengan Good Corporate Governance sebagai Variabel Moderasi Cicilia, Orlin
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v11i3.64041

Abstract

Laporan keuangan merupakan sumber informasi utama bagi investor dan pemangku kepentingan dalam menilai kinerja perusahaan. Namun, praktik kecurangan laporan keuangan masih sering terjadi dan dapat menimbulkan kerugian besar bagi berbagai pihak. Salah satu pendekatan yang digunakan untuk mendeteksi kecurangan laporan keuangan adalah fraud pentagon theory, yang mencakup lima elemen utama yaitu pressure, opportunity, rationalization, competence, dan arrogance. Penelitian ini bertujuan untuk menganalisis pengaruh elemen-elemen fraud pentagon terhadap kecurangan laporan keuangan serta menguji peran good corporate governance sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode Moderated Regression Analysis (MRA). Populasi penelitian adalah perusahaan subsektor hotel, restoran, dan pariwisata yang terdaftar di Bursa Efek Indonesia periode 2019–2021 dengan teknik purposive sampling sehingga diperoleh 104 sampel observasi. Data diperoleh dari laporan keuangan perusahaan yang dipublikasikan melalui situs resmi Bursa Efek Indonesia. Hasil penelitian menunjukkan bahwa variabel pressure memiliki pengaruh positif dan signifikan terhadap kecurangan laporan keuangan, sedangkan variabel arrogance, competence, opportunity, dan rationalization tidak menunjukkan pengaruh signifikan. Selain itu, good corporate governance terbukti memoderasi hubungan antara pressure dan kecurangan laporan keuangan. Penelitian ini menyimpulkan bahwa tekanan finansial merupakan faktor utama yang mendorong terjadinya kecurangan laporan keuangan, sehingga penerapan tata kelola perusahaan yang baik menjadi mekanisme penting dalam meminimalkan risiko fraud.
Co-Authors Amanda, Hanifa Dhiyaa Aprillia, Aprillia Elizabeth Sugiarto Dermawan Pertiwi Sergius, Rafaela Putra, Muhammad Syah Irsan Ratu