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All Journal JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Journal of Advances in Accounting, Economics, and Management Journal of Economics, Assets, and Evaluation AKSIOMA : Jurnal Sains Ekonomi dan Edukasi
Narulita, Friska Dhea
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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The Impact of Fraud on the Detection of Fraud in Financial Statements and Discretionary Accruals (Meta-Analysis Study) Narulita, Friska Dhea; Baderi, Rahmawati Nur; Hwihanus, Hwihanus
Journal of Advances in Accounting, Economics, and Management Vol. 1 No. 4 (2024): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v1i4.348

Abstract

This article discusses the impact of fraud-on-fraud detection of financial statements and discretionary accruals through meta-analysis studies. Financial statement fraud is a serious problem that is increasingly prevalent in the global capital market, especially in developing countries such as China. This has driven the need for more sophisticated and effective detection methods. This study aims to identify factors that can affect the detection of financial statement fraud as well as the impact of fraud on the detection of financial statement fraud and discretionary accrual. This article also seeks to find better solutions in dealing with discretionary accruals that can affect investment decisions and public confidence in companies. The findings of the meta-analysis show that factors such as manipulation of accounting records, misrepresentation of information, and errors in the application of accounting principles can affect fraud detection. In addition, the impact of fraud on the detection of fraud in financial statements and discretionary accruals is also discussed comprehensively. This article suggests the need for more dynamic and responsive fraud detection methods to evolving risks.
The Use of Big Data and Business Intelligence in Management Accounting Decision Making Narulita, Friska Dhea; Baderi, Rahmawati Nur; Hidayati, Cholis
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i4.706

Abstract

Digital transformation drives a paradigm shift in management accounting, where Big Data and Business Intelligence (BI) now play a strategic role in supporting data-based decision making. This article aims to comprehensively examine how the integration of the two technologies improves the effectiveness, speed, and accuracy of the managerial accounting process. The method used is a literature study with a descriptive qualitative approach, reviewing accredited scientific publications for the 2020–2025 period. The results of the study show that Big Data provides real-time data volume and diversity (5V), while BI processes raw data into interactive and predictive visual information that supports budgeting, forecasting, and what-if analysis. The synergy of the two allows for more timely anomaly detection, performance prediction, and strategic recommendations, while minimizing the risk of human error. On the other hand, the implementation of Big Data and BI faces significant challenges related to IT infrastructure, Human Resource competency, system integration, and data security and governance. To that end, organizations need to prepare a digital roadmap that includes HR training, information system audits, and data protection policies, supported by top management commitment and long-term investment. In conclusion, the combination of Big Data and BI is not just a technical tool, but a strategic pillar that transforms management accounting into a proactive, predictive, and value-added function for companies in the digital era.
PENGARUH PENERAPAN BIAYA LINGKUNGAN DAN KINERJA LINGKUNGAN TERHADAP PROFITABILITAS PT. GUDANG GARAM Tbk Baderi, Rahmawati Nur; Narulita, Friska Dhea; Salsabela, Dania; Pandin, Maria Yovita R.
JAMBURA: Jurnal Ilmiah Manajemen dan Bisnis Vol 7, No 2 (2024): JIMB - VOLUME 7 NOMOR 2 SEPTEMBER 2024
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jimb.v7i2.27504

Abstract

Abstrak: Penelitian ini mengevaluasi dan mengalisis pengaruh akuntansi hijau terhadap profitabilitas Gudang Garam yang tercermin pada anggaran lingkungan dan tenaga kerja lingkungan. Penelitian ini menggunakan metode kuantitatif dengan populasi laporan tahunan PT. Gudang Garam Tbk. Teknik purposive sumpling digunakan untuk memilih sampel, dengan fokus pada laporan tahunan dan tanggung jawab sosial PT. Gudang Garam Tbk periode 2018-2023. Beberapa model regresi linier digunakan untuk menganalisis data yang dikumpulkan. Secara ringkas hasil penelitiannya menemukan biaya dan kinerja lingkungan tidak mempengaruhi profitabilitas (ROA, ROE, dan NPM) PT. Gudang Garam Tbk. Namun, berdasarkan analisis uji t dan tingkat signifikan 0,05 diketahui bahwa biaya dan kinerja lingkungan mempengaruhi profitabilitas (ROA, ROE, dan NPM) pada PT. Gudang Garam Tbk.
Analisis Rasio Keuangan Perusahaan Food and Beverage yang Tercatat di Bursa Efek Indonesia Periode 2019-2023 Narulita, Friska Dhea; Soraya, Bunga; Baderi, Rahmawati Nur; Hidayati, Cholis
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 1 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/00t7w008

Abstract

The purpose of this research is to evaluate the financial performance of the food industry, namely PT Nippon Indosari Corpindo Tbk, PT Mayora Indah Tbk, and PT Indofood CBP Sukses Makmur Tbk using financial ratio evaluation from 2019 to 2023. The method applied is a descriptive quantitative approach by reviewing the company's financial statements within that period. The indicators analyzed are liquidity ratios, activity ratios, solvency ratios, and profitability ratios. The results of the study revealed that CBP has the best performance in terms of liquidity, while for the activity ratio, the company shows optimal effectiveness in managing receivables. In terms of solvency, Nippon Indosari Tbk recorded a lower debt-to-asset ratio than other companies. Meanwhile, in terms of profitability, CBP recorded the highest net profit margin, showing significant efficiency in managing operating costs.
The Impact of Accounting Students' Competencies and Information Technology Adoption on Financial Reporting Quality (A Study at Universitas 17 Agustus 1945 Surabaya) Narulita, Friska Dhea; Trihastuti, Adiati
Journal of Economics, Assets, and Evaluation Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v3i2.1037

Abstract

This study aims to analyze the effect of accounting students’ competence and information technology utilization on the quality of financial reports among students of the Accounting Study Program at Universitas 17 Agustus 1945 Surabaya. This study uses a quantitative approach with a Likert scale-based questionnaire instrument. The research population consisted of 422 active students from the 2022–2024 cohorts, and the sample was determined using purposive sampling, resulting in 85 respondents. Primary data was obtained through the distribution of questionnaires, while data analysis was performed using multiple linear regression with the help of SPSS version 26. The results showed that accounting student competency had a positive and significant effect on the quality of financial statements. This is evidenced by a significance value of 0.000 < 0.05 and a t-value of 4.379 > 1.644. The use of information technology also has a positive and significant effect, with a significance value of 0.008 < 0.05 and a t-value of 2.730 > 1.644. Simultaneously, accounting student competency and information technology utilization have a significant effect on financial statement quality, as indicated by an F test significance value of 0.000 < 0.05 and an F count of 42.825 > 3.108. These findings indicate that the higher the level of student competence and the more optimal the use of information technology, the better the quality of the financial reports produced. This study contributes to strengthening the understanding of the importance of combining technical skills and the use of technology in the accounting learning process. The implications of this study are expected to serve as evaluation material for universities in improving the quality of learning, especially in the aspects of accounting practice and information technology integration.
Co-Authors - Hwihanus Adiati Trihastuti, Adiati Baderi, Rahmawati Nur Cholis Hidayati, Cholis Pandin, Maria Yovita R. Salsabela, Dania Soraya, Bunga