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All Journal Jurnal SOLMA Jurnal RAK (Riset Akuntansi Keuangan)
Ningrum, Mamlucha Fitriya
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Economics, Econometrics & Finance Other

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Pengembangan Produk UMKM dengan Meningkatkan Nilai Tambah Olahan Singkong di Desa Sukopuro Sucipto, Agus; Hulaila, Aini; Khasanah, Maulidah; Ariyadi, Muhammad Fathoni; Ningrum, Mamlucha Fitriya
Jurnal SOLMA Vol. 13 No. 2 (2024)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v13i2.14380

Abstract

Background: Sukopuro merupakan sebuah desa yang terletak di Kecamatan Jabung, Kabupaten Malang dengan singkong sebagai komoditas utama pertanian. Namun dalam pengelolaannya masih banyak yang kurang maksimal, seperti pengolahan produk singkong yang hanya berfokus menjadi keripik dan pengolahan limbah sebagai pakan ternak atau langsung dibuang. Tujuan: untuk meningkatkan nilai tambah dalam pengembangan UMKM olahan singkong dan pengolahan limbah kulit singkong di Desa Sukopuro.  Metode: pengabdian ini menggunakan metode kualitatif meliputi survei, wawancara, dan dokumentasi pada 12 UMKM yang ada di Desa Sukopuro sebagai tahap pengumpulan data. Dalam pengolahan limbah kulit singkong menjadi pupuk organik cair menggunakan observasi. Hasil: Berdasarkan pengabdian yang telah dilakukan diperoleh hasil 2 sertifikat halal yang telah terbit, 2 akun Tiktok Shop UMKM, dan pupuk organik cair hasil pengolahan limbah kulit singkong yang dapat menambah nilai ekonomi dan telah tersalur ke warga setempat. Kesimpulan: Melalui kegiatan yang telah dilakukan, sertifikasi halal dapat meningkatkan kepercayaan masyarakat terhadap produk, pemasaran online dapat memperluas pasar dan meningkatkan penjualan, dan memberi nilai jual pada limbah yang sebelumnya tidak dimanfaatkan.
THE ROLE OF FRAUD HEXAGON IN DETECTING FRAUDULENT FINANCIAL REPORTING: STUDY ON FINANCIAL SECTOR COMPANIES Ningrum, Mamlucha Fitriya; Abdani, Fadlil
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 2 (2024): October 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i2.2176

Abstract

This study aims to analyze the role of fraud hexagon on fraudulent financial reporting in the financial sector companies. Financial statements assess an entity's performance and provide important information for stakeholders. However, despite being required to be transparent, financial statements remain vulnerable to manipulation (fraudulent financial reporting) to attract investors, especially in the financial services industry. Information asymmetry theory describes the imbalance of information between parties, while the fraud hexagon extends previous fraud theory with six factors: pressure, opportunity, rationalization, capability, arrogance, and collusion. This study uses logistic regression on the financial sector companies listed on the IDX. The investigation shows that pressure (financial targets) has a negative effect on fraudulent financial reporting, while variables such as opportunity, rationalization, capability, arrogance, and collusion have no significant effect on fraudulent financial reporting.
THE ROLE OF FRAUD HEXAGON IN DETECTING FRAUDULENT FINANCIAL REPORTING: STUDY ON FINANCIAL SECTOR COMPANIES Ningrum, Mamlucha Fitriya; Abdani, Fadlil
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 2 (2024): October 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i2.2176

Abstract

This study aims to analyze the role of fraud hexagon on fraudulent financial reporting in the financial sector companies. Financial statements assess an entity's performance and provide important information for stakeholders. However, despite being required to be transparent, financial statements remain vulnerable to manipulation (fraudulent financial reporting) to attract investors, especially in the financial services industry. Information asymmetry theory describes the imbalance of information between parties, while the fraud hexagon extends previous fraud theory with six factors: pressure, opportunity, rationalization, capability, arrogance, and collusion. This study uses logistic regression on the financial sector companies listed on the IDX. The investigation shows that pressure (financial targets) has a negative effect on fraudulent financial reporting, while variables such as opportunity, rationalization, capability, arrogance, and collusion have no significant effect on fraudulent financial reporting.
THE ROLE OF FRAUD HEXAGON IN DETECTING FRAUDULENT FINANCIAL REPORTING: STUDY ON FINANCIAL SECTOR COMPANIES Ningrum, Mamlucha Fitriya; Abdani, Fadlil
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 2 (2024): October 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i2.2176

Abstract

This study aims to analyze the role of fraud hexagon on fraudulent financial reporting in the financial sector companies. Financial statements assess an entity's performance and provide important information for stakeholders. However, despite being required to be transparent, financial statements remain vulnerable to manipulation (fraudulent financial reporting) to attract investors, especially in the financial services industry. Information asymmetry theory describes the imbalance of information between parties, while the fraud hexagon extends previous fraud theory with six factors: pressure, opportunity, rationalization, capability, arrogance, and collusion. This study uses logistic regression on the financial sector companies listed on the IDX. The investigation shows that pressure (financial targets) has a negative effect on fraudulent financial reporting, while variables such as opportunity, rationalization, capability, arrogance, and collusion have no significant effect on fraudulent financial reporting.
Co-Authors Agus Sucipto Ariyadi, Muhammad Fathoni Fadlil Abdani Hulaila, Aini Khasanah, Maulidah