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Fraud Pentagon dalam Mendeteksi Kecurangan Laporan Keuangan Audri Widiastika; Junaidi Junaidi
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 3 No. 1 (2021): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i1.747

Purpose: The study aims to test the influence of pentagon fraud in detecting fraudulent financial statement. There are five concepts of pentagon fraud: pressure, opportunity, rationalization, capability and arrogance. Research methodology: This sample used is manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019 with a total sample were 286. The Sampling techniques used purposive sampling, with multiple linear regression test. Results: The results of the analysis showed that the variables of financial stability, external pressure ? and financial targets statistically had a significant effect on fraudulent financial statement. However, other variable do not significantly affect fraudulent financial statement. Limitations: The study used the assumption that potential entity fraud was only detected with seven indicators. In addition, sampling is done by purposive sampling, so this next study needs to be done random sampling in order to reflect the entire population. Contribution: The results of this study are expected to test and develop the pentagon's fraud concept. In addition, users of financial statements are expected to be able to detect potential fraud of the entity's financial reporting.

Stres Kerja Perawat Pada Masa Pandemi Covid-19 : Suatu Tinjauan Literatur Atas Penyebab Dan Dampaknya Di Berbagai Negara Tumarni; Nur Wening; Junaidi; Sujoko
Jurnal E-Bis Vol 6 No 1 (2022): Vol. 6 No 1 2022
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/e-bis.v6i1.811

Latar belakang karena Pandemi COVID-19 masih belum berakhir sampai dengan saat ini. Perawat yang menangani pasien COVID-19 di semua negara rentan mengalami stres kerja. Tujuan Penelitian ini bertujuan untuk menganalisis stres kerja perawat di era pandemi COVID-19 melalui kajian berbagai literatur. Metode penelitian bersifat kualitatif. Analisis data dengan kajian teoritis, analisis dokumen, dan penarikan kesimpulan. Hasil penelitian: 1) Penyebab stres kerja perawat adalah ketakutan terinfeksi COVID-19 sebagai penyebab paling utama, beban kerja berlebih, kurangnya APD, jam kerja lama, dan tidak mendapatkan cuti. 2) Dampaknya yaitu meningkatnya ketakutan, depresi, ketidakstabilan emosi, dan pengunduran diri perawat. Kesimpulan: stres kerja perawat saat pandemi COVID-19 meningkat karena takut tertular, kebijakan manajemen rumah sakit, dan turbulensi keadaan, sehingga berdampak pada menurunnya kondisi fisik dan psikis perawat hingga akhirnya terjadi penurunan prestasi kerja perawat.

Market Service Retribution Optimization Strategy through the Root Cause Approach Suparmono Suparmono; Junaidi Junaidi; Suryanto Suryanto
Telaah Bisnis Vol 22, No 2 (2021): Desember 2021
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

This article aims to analyze the problems that occur in the non-optimal acceptance of market service retribution and design optimization strategies in Kebumen Regency, Central Java Province. The analytical tool used to analyze the main problem is to use a root cause analysis (RCA) approach and SWOT Analysis. After being analyzed using RCA, the next step is to map out possible strategies to be applied in overcoming these problems with internal and external approaches. From the results of the analysis, it was found that the acceptance of market service retribution was not optimal due to the low awareness of traders in paying levies, the decline in economic activity due to the impact of the pandemic, and the development of modern markets whose regulation was a little late. On the other hand, the development of information technology has resulted in changes in people's shopping patterns through online shopping. This condition certainly needs to be overcome with the right strategy from the government while maintaining healthy competition and controlling modern market outlets. The contribution of this research is that the analysis is carried out comprehensively using several approaches, which are different from previous studies.

CORPORATE GOVERNANCE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK Latifah Ayu Adharani; Junaidi Junaidi
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 30 No 2 (2022): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

The purpose of this study is to determine the effect of corporate governance and disclosure of corporate social responsibility (CSR) on tax aggressiveness. Corporate governance is proxied by the size of the board of directors, the proportion of independent commissioners, the expertise of the audit committee, and public ownership. For disclosure of corporate social responsibility based on disclosure sustainability report with GRI G.4 Standards and for tax, aggressiveness is proxied by the effective taxes rates. This study takes the research object of companies listed in the Indonesia Stock Exchange in the financial and non-financial sectors of the 2015-2019 period with a total sample of 85 samples and the analysis technique used is multiple regression analysis. The results of this study indicate that: (1) the size of the board of directors harms tax aggressiveness, (2) the proportion of independent commissioners has a positive effect on tax aggressiveness, (3) expertise of audit committee members has no effect on tax aggressiveness, (4) public ownership has no effect on tax aggressiveness, (5) disclosure of corporate social responsibility has no effect on tax aggressiveness.

Potential Fraud Detection Analysis of Finansial Statements: Diamond Fraud Approach Nodeski Yogi Fadli; Junaidi Junaidi
Telaah Bisnis Vol 23, No 1 (2022): July 2022
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/tb.v23i1.274

The motivation of this research is the existence of fraud that occurs in the financial reporting of entities both abroad and in Indonesia. This investigation aims to explain the detection of financial statements that have the potential to contain fraud using the Fraud Diamond approach. The sampling method in this research is purposive sampling for companies listed on the Indonesia Stock Exchange. The sample consists of 93 companies during the 2017-2019 financial statement period from the manufacturing industry. The analysis of research is a multiple linear regression model with a quantitative approach. Based on statistical studies, the financial target variable significantly positively affects the potential for fraud. External pressure has a significant negative effect on the potential for financial fraud. In contrast, financial stability, the nature of the industry, effective monitoring, rationalization, and capability have no effect on the potential for financial fraud.

Strategy Orientation, Use Of Online Media – Social Media, Business Performance During The Covid-19 Pandemic Antonius Singgih Setiawan; Cheryna Natalie; Junaidi
Jurnal Manajemen Vol. 26 No. 3 (2022): October 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jm.v26i3.947

The COVID-19 pandemic crisis has disrupted the movement of MSME actors in running their businesses. The use of online media – especially social media – is considered by many to be the main impact of a business strategy orientation that focuses on competitive and innovative strategies to improve business performance. For this reason, this study aims to prove whether there is an influence between strategic orientation on the use of online media and social media and to prove the use of online media and social media on MSME business performance in the city of Palembang. To test the hypothesis, a sample of 160 (80percent) MSME entrepreneurs in Palembang were polled, and Structural Equation Modeling (SEM) analysis of Partial Least Squares (PLS) was performed using Warp PLS software version 5.0. The results showed that the strategic orientation of MSME entrepreneurs in the city of Palembang had a positive effect on the use of online media and social media in their business activities. The research findings also show that the use of online media, particularly social media, has a positive effect on the achievement of their business performance during the COVID-19 pandemic.

Analysis of the Effect of Bank Soundness and Macroeconomics on Financial Distress in Conventional Commercial Banks Atika Jauharia Hatta Hambali; Safira Putri Emilia; Junaidi Junaidi
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 3 No 1 (2021): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v3i1.112

This research aims to analyze the effect of bank soundness and macroeconomics on the financial distress of conventional banking in Indonesia in the 2015-2019 period. The bank soundness is measured using the Risk-Based Bank Rating or RGEC method which is proxied by the ratio of non-performing loan (NPL), size of board directors, return on asset (ROA), capital adequacy ratio (CAR). The macroeconomic variable was measured using exchange rate while the dependent variable was measured by Altman Z-Score modification. The population of this research is all conventional banking companies listed on the Indonesian Stock Exchange in 2015-2019. The method used for selecting the sample is purposive sampling. The sample obtained was 37 banks with a five years observation period. This research is using multiple linear regression analysis. The result of this research indicates that the size of the board direction, return on asset, and capital adequacy ratio harms the financial distress of conventional banking in Indonesia in the 2015-2019 period. While the non-performing loan and exchange rate do not affect the financial distress of conventional banking in Indonesia in the 2015-2019 period.

Bribery Detection Strategy: A Conceptual Model Briyan Efflin Syahputra; Junaidi; Anggit Esti Irawati
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 4 No 2 (2022): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v4i2.211

Bribery is a type of corruption with a high number of cases almost every year, including in Indonesia. This condition is getting worse because most bribery occurs in government circles. Therefore, finding an effective solution to detect bribery is the focus of many parties, especially the government. By seeing this solution in the future, the number of bribery cases can decrease significantly. This research aims to develop a holistic model that includes potential factors for detecting bribes. This research will use a literature review to obtain data. The results of this research indicate that three potential factors effectively detect bribery. The factors are forensic audit and internal audit, which are potentially effective methods to detect bribery. In addition, another factor is big data, which has the potential to increase the role of forensic audits and internal audits to detect bribery.

Kualitas Laporan Keuangan Desa: Sebuah Studi Di Kabupaten Boyolali Junaidi Junaidi; Briyan Efflin Syahputra; Enny Itje Sela; Mohamad Mahsun
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 2 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i2.30123

Purpose: This study examines how financial management and asset management affect the quality of village financial reports in Boyolali Regency, Central Java. Methodology/approach: In order to gather research data, surveys and questionnaires were employed as the primary method and instruments in this quantitatively oriented study. This study also employed the FGD method to generate the question items/indicators included in the questionnaire. 252 village administrations from the Boyolali Regency participated in this study as respondents. Moreover, survey data was analyzed using multiple regression analysis. Findings: The quality of village financial reports has been demonstrated to be positively impacted by both asset and financial management. Practical implications: The findings of this study can serve as a valuable foundation and point of reference for regional administrations and associated parties, particularly for village administrations across Indonesia, so they can create high-quality village financial reports. Originality/value: The research model used in this study is still relatively rare in Indonesia. This study has simultaneously analyzed the influence of financial management and asset management factors in order to improve the quality of village financial reporting.

CORPORATE GOVERNANCE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK Latifah Ayu Adharani; Junaidi Junaidi
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 30 No 2 (2022): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jkb.v30i2.396

The purpose of this study is to determine the effect of corporate governance and disclosure of corporate social responsibility (CSR) on tax aggressiveness. Corporate governance is proxied by the size of the board of directors, the proportion of independent commissioners, the expertise of the audit committee, and public ownership. For disclosure of corporate social responsibility based on disclosure sustainability report with GRI G.4 Standards and for tax, aggressiveness is proxied by the effective taxes rates. This study takes the research object of companies listed in the Indonesia Stock Exchange in the financial and non-financial sectors of the 2015-2019 period with a total sample of 85 samples and the analysis technique used is multiple regression analysis. The results of this study indicate that: (1) the size of the board of directors harms tax aggressiveness, (2) the proportion of independent commissioners has a positive effect on tax aggressiveness, (3) expertise of audit committee members has no effect on tax aggressiveness, (4) public ownership has no effect on tax aggressiveness, (5) disclosure of corporate social responsibility has no effect on tax aggressiveness.

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