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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Account : Jurnal Akuntansi, Keuangan dan Perbankan Jurnal Locus Penelitian dan Pengabdian Jurnal Ekonomi, Manajemen, Akuntansi
Wijaya, Shirley
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Aerospace Engineering Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Mathematics Social Sciences

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Financial Statement Fraud: A Look at the Top Three Wijaya, Shirley; Indriyani, Kristi
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 12 No. 1 (2025): JUNE EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v12i1.7427

Abstract

The objective of this study is to determine the impact of the fraud triangle which includes pressure, opportunity, and rationalization on the top three largest market capitalization based on the IDX Yearly Statistic 2024 report from 2021 to 2023. The data is taken from IDX annual report. The study is quantitative in nature and adopts a descriptive approach. The result shows that total asset turnover ratio (X1b), representing pressure, has positive and significant influence on financial statement fraud. Meanwhile, managerial ownership (X1c) and inventory turnover ratio (X2b) have a negative effect on financial statement fraud. Finally, return-on-asset (X1a), leverage ratio (X1d), independent commissioners (X2a), and change in auditor (X3) have no effect on financial statement fraud. This study will raise awareness to various companies’ stakeholders to create adequate regulation to prevent fraud. It will also be impactful for further research as it can be used as a reference for research. Keyword: Fraud Triangle, Annual Report, Financial Statement, Stakeholder, Quantitative
Aspek Wanprestasi Dalam Kasus Penghindaran Pajak Oleh PT. ABC Dalam Kontrak Kerja Sama Unas, H.Arron Daud; Wijaya, Shirley; Indriyani, Kristi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.11267

Abstract

This study finds that manipulating tax reports constitutes a breach of contract under a service cooperation agreement between PT. ABC and PT. XYZ. The breach occurred when PT. ABC underreported revenue received from PT. XYZ to the Regional Financial and Revenue Management Agency (BPKPD) to lower its tax obligations. The research adopts a normative legal methodology with a case study approach. Data were collected from contract documents, regional tax audit findings, court decisions at various levels, and relevant legal and accounting literature. A conceptual and statutory approach was applied to examine the legal implications of inaccurate tax reporting and its link to financial accounting principles. Findings indicate that tax manipulation in this case involves two violations: (1) breach of fiscal obligations, and (2) contractual default due to failure to meet agreed tax responsibilites. From an accounting standpoint, it breaches faithful representation and reliability principles in reportiing. The case illustrates how information asymmetry enables unehtical conduct when one party controls financial data. This underscores the need for strong internal controls, audit mechanisms, and transparent contractual terms to prevent similar violations.
Evaluasi Dampak E-Samsat dan Sanksi Untuk Kegagalan Membayar Pajak Tampubolon, Sendi Ardian; Wijaya, Shirley; Indriyani, Kristi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.11268

Abstract

The current study explores the impact of E-SAMSAT implementation and administrative sanctions regarding taxpayer compliance for motor vehicles in Bekasi Regency, Indonesia. Despite a growing number of registered vehicles, many taxpayers remain noncompliant due to bureaucratic hurdles and limited service access. E-SAMSAT was introduced to simplify the payment process and improve compliance levels. The research employed a quantitative explanatory approach using purposive sampling. One hundred responders in all were chosen from among the motor vehicle taxpayers. Questionnaires were used to gather data, and SPSS version 25 was used for analysis. The analysis comprised hypothesis testing, traditional assumption testing, and validity and reliability testing. According to the study, administrative punishment and the adoption of E-SAMSAT both significantly and favorably affect taxpayer compliance. E-SAMSAT increases accessibility and convenience, encouraging timely payments, while administrative sanctions serve as a deterrent to late compliance. The regression model explains 50.9% of the variance in taxpayer compliance behavior, indicating a strong influence from both independent variables.
THE MEDIATING ROLE OF NON-PERFORMING LOANS ON THE RELATIONSHIP BETWEEN INCOME DIVERSIFICATION AND BANK PERFORMANCE EVIDENCE FROM INDONESIA Wijaya, Shirley; Indriyani, Kristi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.2998

Abstract

Introduction: Income diversification and profitability are widely seen as strategies to reduce credit risk in banking. However, their effectiveness in improving asset quality remains debated, especially in emerging markets like Indonesia. This study focuses on how income diversification influences bank performance, with non-performing loans (NPLs) acting as a mediating variable Methods: Using quantitative method with panel data from 79 Indonesian banks listed on the OJK between 2018 and 2024. Data were obtained from audited financial reports and analyzed using fixed effect panel regression and mediation testing via the Sobel test. Income diversification is measured by the ratio of non-interest income to total income, NPLs by the NPL ratio, and bank performance by return on assets (ROA) Results: Income diversification reduces credit risk (NPLs) by expanding income sources beyond traditional lending. Despite reducing NPLs, income diversification introduces operational complexities and inefficiencies that can diminish bank performance. NPLs partially mediate the relationship between income diversification and bank performance, showing that improved credit quality alone is insufficient to enhance profitability without addressing internal management and operational challenges. Keywords: Bank Performance, Credit Risk, Income Diversification, Non-Performing Loans, Trade-off Theory
Determinants of Household Biogas-Bioslurry Economic Benefits: Linear Mixed Model with Cost-Benefit and Sensitivity Analysis Wijaya, Shirley; Iskandar, Mario; Daud Unas, Hardiono Arron
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 12 (2025): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i12.4867

Abstract

The increasing demand for sustainable energy solutions in rural areas has prompted the utilization of biogas and bio-slurry as alternative resources. This study aims to evaluate the economic feasibility of household-level biogas systems by integrating Cost-Benefit Analysis (CBA), Net Present Value (NPV), Benefit-Cost Ratio (BCR), and Undiscounted Payback Period (UPBP), complemented with sensitivity analysis. Primary data were collected from 16 households operating biogas systems, while secondary data supported the estimation of cost and benefit components. Results show that biogas adoption provides positive economic returns, with average NPV reaching Rp 12,749,000, BCR above 1.0, and UPBP within four years, indicating financial viability. Sensitivity analysis reveals that variations in LPG prices and livestock numbers significantly affect economic outcomes, demonstrating the importance of market and production factors in ensuring project sustainability. The findings conclude that household biogas systems are economically feasible and resilient under certain conditions. Future studies are suggested to expand the scope by incorporating environmental and social benefits, as well as exploring scalability at the community level.
Co-Authors Daud Unas, Hardiono Arron Iskandar, Mario Kristi Indriyani Tampubolon, Sendi Ardian Unas, H.Arron Daud