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All Journal GEMA EKONOMI SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Urip Wardoyo, Dwi
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Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Energy Environmental Science Industrial & Manufacturing Engineering Materials Science & Nanotechnology

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Pendeteksian Financial Statement Fraud Berdasarkan Metode Beneish M-Score Pada Perusahaan Manufaktur Di BEI Urip Wardoyo, Dwi; Hilmi Alrasyid, Arifah; Luthfania Patra, Salma; Randi Kuncoro, Hermawan
GEMA EKONOMI Vol 12 No 1 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

This research aims to analyze and also to test the results using the Beneish M-Score Model to detect fraudulent financial statement. This research also aims to determine the percentage of 20 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period which are classified as non-manipulator, manipulator, and grey companies. The research method used is descriptive quantitative method of variable analysis using the Beneish Ratio Index using five calculation indexes for Days Sales in Receivable Index (DSRI), Gross Margin Index (GMI), Sales Growth Index (SGI), Asset Quality Index (AQI), and Total Accrual To Total Assets Index (TATA). The research results show that the five index calculatin variables are able to distinguish samples of financial statements that are suspected not to be manipulated
Penerapan Teori Keagenan Dalam Analisis Kinerja Keuangan Daerah Terhadap Belanja Modal Untuk Pelayanan Publik Urip Wardoyo, Dwi; Nursadrina, Athirah; Pungky Susanta, Christina; Puspita, Rima
GEMA EKONOMI Vol 12 No 1 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

This study aims to measure financial performance based on the analysis ratio of finance to capital expenditure in the West Java region in 2021. The test was conducted in 27 counties/cities of West Java using quantitative analysis with simple regression. Financial performance analysis using the independence ratio calculation, effectiveness, and efficiency. Capital expenditures for public services are Measured utilizing the amount of capital expenditure for public services in the budget. The results showed that the independence and effectiveness ratios significantly positively affect capital spending for public services in counties/cities of West Java. Therefore, local governments are expected to prioritize local government financial performance to increase local capital expenditures
Revolutionizing the Governance of Village-Owned Enterprises (BUMDES): SIABDes Taxion Software to Increase Transparency Adji Koerniawan, Koenta; Tresna Murti, Galuh; Urip Wardoyo, Dwi
SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Vol. 6 No. 1 (2025)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/spekta.v6i1.10703

Abstract

Background: This community service initiative inspires a brighter future by enhancing governance and financial transparency of Village-Owned Enterprises (BUMDES) in Indonesia, specifically BUMDES Patandang Cangkuang Kulon. By fostering innovation and strengthening governance, it empowers rural communities to thrive through improved management practices and technology. Contribution: The project provides a replicable model for enhancing BUMDES governance through participatory training and digital financial tools. Method: A participatory approach was used, involving needs assessment, focus group discussions, training sessions, and implementation of the SIABDes Taxion software for accounting and PPh21 tax reporting. Results: The program involved 27 participants from four BUMDES. Post-training evaluation showed an average post-test score of 82.05% and a participant satisfaction rate of 100%, indicating increased capacity in financial governance and system adoption. Conclusion: The program addressed key challenges in BUMDES financial governance. Sustained mentoring and adequate resource support remain essential for long-term success.
Pendeteksian Financial Statement Fraud Berdasarkan Metode Beneish M-Score Pada Perusahaan Manufaktur Di BEI Urip Wardoyo, Dwi; Hilmi Alrasyid, Arifah; Luthfania Patra, Salma; Randi Kuncoro, Hermawan
GEMA EKONOMI Vol 12 No 1 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

This research aims to analyze and also to test the results using the Beneish M-Score Model to detect fraudulent financial statement. This research also aims to determine the percentage of 20 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period which are classified as non-manipulator, manipulator, and grey companies. The research method used is descriptive quantitative method of variable analysis using the Beneish Ratio Index using five calculation indexes for Days Sales in Receivable Index (DSRI), Gross Margin Index (GMI), Sales Growth Index (SGI), Asset Quality Index (AQI), and Total Accrual To Total Assets Index (TATA). The research results show that the five index calculatin variables are able to distinguish samples of financial statements that are suspected not to be manipulated
Penerapan Teori Keagenan Dalam Analisis Kinerja Keuangan Daerah Terhadap Belanja Modal Untuk Pelayanan Publik Urip Wardoyo, Dwi; Nursadrina, Athirah; Pungky Susanta, Christina; Puspita, Rima
GEMA EKONOMI Vol 12 No 1 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

This study aims to measure financial performance based on the analysis ratio of finance to capital expenditure in the West Java region in 2021. The test was conducted in 27 counties/cities of West Java using quantitative analysis with simple regression. Financial performance analysis using the independence ratio calculation, effectiveness, and efficiency. Capital expenditures for public services are Measured utilizing the amount of capital expenditure for public services in the budget. The results showed that the independence and effectiveness ratios significantly positively affect capital spending for public services in counties/cities of West Java. Therefore, local governments are expected to prioritize local government financial performance to increase local capital expenditures
The Effect of Earnings Per Share (EPS) and Operating Cash Flow (OCF) on Company Value with Return on Equity (ROE) as an Intervening Variable in Banking Sector Companies Listed on the IDX in 2020 – 2024 Putri Azzahra, Salma; Urip Wardoyo, Dwi
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5069

Abstract

This study aims to examine the influence of Earning Per Share (EPS) and Operating Cash Flow (OCF) on company value as measured by Price to Book Value (PBV) in banking sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2024, with Return on Equity (ROE) as a mediating variable. The method used in this study is panel data regression analysis with a random effect model, which is analyzed using Eviews 12 software. The data used is the annual financial statements of 36 banking companies listed on the IDX, with a total of 180 observations. The results show that EPS has a negative effect on PBV, while OCF has a significant positive effect on company value. Although ROE had a significant effect on PBV, Sobel's test revealed that ROE did not significantly mediate the effect of EPS and OCF on company value. The classical assumption tests performed (normality, multicollinearity, and heteroscedasticity) showed that the data met the assumptions required for regression analysis. This research contributes to the understanding of the factors that affect corporate value in the Indonesian banking sector, by highlighting the importance of OCF in increasing corporate value and showing that ROE does not function effectively as a mediator in the relationship between EPS and OCF and corporate value. Further research is recommended to expand the scope by considering external factors that may influence more comprehensive outcomes. 
Co-Authors Galuh Tresna Murti Hilmi Alrasyid, Arifah Koenta Adji Koerniawan Luthfania Patra, Salma Nursadrina, Athirah Pungky Susanta, Christina Puspita, Rima Putri Azzahra, Salma Randi Kuncoro, Hermawan