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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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Journal : GEMA EKONOMI

 1 
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
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
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