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All Journal Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) Jurnal Minfo Polgan (JMP) Eastasouth Journal of Effective Community Services PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC)
Audra Nailufar
Sekolah Tinggi Ilmu Ekonomi Eka Prasetya
Computer Science & IT Economics, Econometrics & Finance Education Library & Information Science Mathematics Social Sciences Other

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Prediction Model Financial Distress (Bankruptcy) On The Company PT. Garuda Indonesia (Persero) Tbk With Model Altman, Springate, Zwijewski, Fullmer And Taffler Larasati, Inggrit; Audra Nailufar
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 3 No. 1 (2024): “Sustainability Challenges Through Technology in Emerging Market Economies”
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v3i1.300

Abstract

This investigate points to distinguish a liquidation show to foresee the condition of the PT company. Garuda Indonesia will involvement liquidation within the future. The models utilized in this inquire about are Altman Z-Score, Springate, Zwijewski, Fullmer and Taffler. The result of this demonstrate is to be able to decide whether the company is sound or on the skirt of insolvency. The information utilized in this investigate is the company PT Garuda Indonesia with yearly budgetary reports for the period 2019, 2020, 2021 and 2022. From the Expectation Comes about Investigation table for PT Garuda Indonesia (Persero) Tbk, 2019-2020, it can be seen that the normal esteem The normal of each budgetary trouble strategy appears that PT Garuda Indonesia (Persero) Tbk is declared to be within the destitute budgetary category and is in peril of going bankrupt, be that as it may agreeing to the Taffler strategy PT Garuda Indonesia, Tbk is within the Gray Zone, to be specific a company that's having monetary challenges In any case, the plausibility of being spared and the plausibility of going bankrupt similarly depends on the choice of the company administration as the choice creator.
Pengaruh Sikap Skeptisisme Profesional Auditor dan Pengalaman Auditor Terhadap Kemampuan Mendeteksi Fraud Liliana Daeli; Frenky Situmorang; Linda Wahyu Marpaung; Audra Nailufar
Jurnal Minfo Polgan Vol. 15 No. 1 (2026): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v15i1.16096

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh sikap skeptisisme profesional auditor dan pengalaman auditor terhadap kemampuan mendeteksi fraud pada kantor akuntan publik di Indonesia. Penelitian ini menggunakan metode kuantitatif dengan menggunakan aplikasi SPSS sebagai pengolahan data. Teknik penentuan sampel mengunakan teknik sampling hair, sehingga sampel yang digunakan pada penelitian ini adalah 100 auditor yang bekerja pada kantor akuntan publik yang ada di Indonesia. Model analisis data yang digunakan untuk menguji hipotesis adalah model regresi linear berganda. Nilai t hitung  variabel sikap skeptisisme profesional auditor adalah 2.813 sedangkan nilai t tabel adalah 1.998 (2.813 > 1.998). Nilai signifikansi variabel sikap skeptisisme profesional auditor sebesar 0,006 atau lebih kecil dari 0,05 sehingga diperoleh kesimpulan bahwa sikap skeptisisme profesional auditor berpengaruh dan signikan terhadap kemampuan mendeteksi fraud. Nilai t hitung  variabel pengalaman auditor adalah 5.653 sedangkan nilai t tabel adalah 1.998 (5.653 > 1.998). Nilai signifikansi variabel pengalaman auditor sebesar 0,000 atau lebih kecil dari 0,05 sehingga diperoleh kesimpulan bahwa pengalaman auditor berpengaruh dan signikan terhadap kemampuan mendeteksi fraud. Nilai f hitung sebesar 17,501 sedangkan nilai f tabel sebesar 3.939 atau 17.501 > 3.939. Nilai signifikansi sebesar 0,000 atau lebih kecil dari 0,05 sehingga diperoleh kesimpulan bahwa secara simultan sikap skeptisisme profesional auditor dan pengalaman auditor berpengaruh signikan terhadap kemampuan mendeteksi fraud.
Pengaruh Implementasi Sistem Informasi Akuntansi dan Digitalisasi terhadap Efisiensi Operasional Perusahaan pada PT Alfascorpii Medan Cabang SM Raja Haikal Davansyah Lubis; Frenky Situmorang; Audra Nailufar; Yonson Pane
Jurnal Minfo Polgan Vol. 15 No. 1 (2026): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v15i1.16105

Abstract

This study aims to examine the impact of the implementation of an accounting information system and digitalization on operational efficiency at PT Alfascorpii Medan. In an increasingly competitive business environment, the use of information technology has become a key factor in improving efficiency. Accounting Information Systems (AIS) improve the accuracy and speed of financial information, while digitalization helps automate and integrate operational processes. Therefore, the implementation of AIS and digitalization is an important strategy for enhancing operational efficiency. This study uses a quantitative approach, with data collected from primary and secondary sources. The sample includes all 60 employees at the Sisingamangaraja branch of PT Alfa Scorpii. Data analysis was conducted using SPSS version 26, including validity and reliability tests, classical assumption tests (normality, multicollinearity, and heteroscedasticity), multiple linear regression, and hypothesis testing using t-test, F-test, and coefficient of determination (R²). The results show that partially, the implementation of AIS has a positive and significant effect on operational efficiency. Digitalization also has a positive and significant effect when considered together. Simultaneously, AIS implementation and digitalization have a positive and significant effect on operational efficiency. The Adjusted R-Square value of 0.443 indicates that these variables explain 44.3% of operational efficiency, while the remaining 55.7% is influenced by other factors outside this study.
EFFECTIVENESS OF INTERNAL CONTROL SYSTEMS AND GOOD UNIVERSITY GOVERNANCE ON FRAUD PREVENTION WITH ORGANIZATIONAL COMMITMENT Audra Nailufar; Eka Nurmala Sari; Dahrani Dahrani
ECOBISMA (JURNAL EKONOMI, BISNIS DAN MANAJEMEN) Vol 13, No 1 (2026): ECOBISMA
Publisher : Published by the Faculty of Economics and Business, University of Labuhanbatu, North Sumat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ecobi.v13i1.8116

Abstract

PURPOSE - This study investigates the influence of the Internal Control System (ICS) and Good University Governance (GUG) on fraud prevention, with organizational commitment serving as a moderating variable. The research was conducted at private universities (PTS) under the supervision of LLDIKTI Region I in Medan City. The study was motivated by the increasing cases of fraud in the higher education sector, particularly the misuse of student aid funds, which threaten institutional integrity, accountability, and sustainability.METHODOLOGY - A quantitative research design was employed, with respondents consisting of university leaders and administrative staff selected through purposive sampling. Data were collected using a structured questionnaire covering ICS, GUG, organizational commitment, and fraud prevention. Instrument validity and reliability were tested to ensure measurement accuracy. Data analysis was performed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess direct effects and moderating relationships.FINDING - The findings demonstrate that the effectiveness of ICS has a positive and significant impact on fraud prevention. Likewise, the application of GUG principles contributes significantly to reducing the risk of fraud. Furthermore, organizational commitment strengthens the relationship between ICS, GUG, and fraud prevention, indicating its role as an effective moderating factor. The study concludes that fraud prevention in higher education requires a comprehensive approach that integrates control systems, governance practices, and organizational commitment. These results provide valuable insights for policymakers and higher education leaders in promoting transparency, accountability, and integrity across institutions
Pelatihan dan Pendampingan Inventarisasi Aset untuk Meningkatkan Tertib Administrasi Aset di Desa Pematang Johar Inggrit Larasati Br. Panggabean; Audra Nailufar; Frenky Situmorang; Novia Sari
Eastasouth Journal of Effective Community Services Vol 5 No 01 (2026): Eastasouth Journal of Effective Community Services (EJECS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejecs.v5i01.653

Abstract

Pengelolaan aset desa yang tertib dan terdokumentasi dengan baik merupakan salah satu faktor penting dalam mendukung tata kelola pemerintahan desa yang akuntabel dan transparan. Namun, masih terdapat berbagai kendala dalam administrasi aset desa, seperti belum lengkapnya data inventaris, kurangnya dokumentasi aset, dan rendahnya pemahaman aparatur desa mengenai prosedur inventarisasi aset. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan kemampuan aparatur Desa Pematang Johar dalam melakukan inventarisasi aset secara sistematis dan berkelanjutan. Metode yang digunakan meliputi observasi, pelatihan, pendampingan, serta evaluasi melalui pre-test dan post-test. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai inventarisasi aset serta tersusunnya database aset desa yang lebih terstruktur. Selain itu, aparatur desa mampu melakukan pencatatan aset menggunakan format inventaris yang sesuai dengan kebutuhan administrasi desa. Kegiatan ini diharapkan dapat mendukung peningkatan akuntabilitas pengelolaan aset desa secara berkelanjutan.
Optimalisasi Tata Kelola Aset Kampung Wisata Sawah melalui Pendampingan Pengendalian Internal Berbasis SOP Audra Nailufar; Inggrit Larasati Br Panggabean; Linda Wahyu Marpaung; Stephanie Ongky
Eastasouth Journal of Effective Community Services Vol 5 No 01 (2026): Eastasouth Journal of Effective Community Services (EJECS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejecs.v5i01.654

Abstract

Pengelolaan aset Kampung Wisata Sawah Desa Pematang Johar masih menghadapi kendala berupa belum tersedianya inventaris aset yang terdokumentasi, kode identifikasi aset, dan Standar Operasional Prosedur (SOP) sehingga berpotensi menurunkan akuntabilitas pengelolaan aset. Pengabdian ini bertujuan memperkuat tata kelola aset melalui penerapan sistem pengendalian internal berbasis SOP. Metode yang digunakan adalah Participatory Action Learning and Action Research (PALAR) dengan tahapan identifikasi kebutuhan, inventarisasi aset, penyusunan buku inventaris, pemberian kode aset, penyusunan SOP, pelatihan, pendampingan implementasi, serta monitoring dan evaluasi. Hasil kegiatan menunjukkan tersusunnya buku inventaris aset, diterapkannya kode inventaris pada aset yang teridentifikasi, tersusunnya SOP Pengelolaan Aset, serta meningkatnya pemahaman dan kemampuan pengelola dalam menerapkan administrasi aset berbasis pengendalian internal. Program ini berkontribusi terhadap terciptanya tata kelola aset yang lebih tertib, transparan, akuntabel, dan berkelanjutan pada Kampung Wisata Sawah.
Co-Authors Dahrani . Eka Nurmala Sari Haikal Davansyah Lubis Inggrit Larasati Br. Panggabean Larasati, Inggrit Liliana Daeli Linda Wahyu Marpaung Novia Sari Pane, Yonson Situmorang, Frenky Stephanie Ongky