Article Per Year (5 Year)
p-Index From 2020 - 2025
0.562
P-Index
This Author published in this journals
All Journal NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JAKBS
Fadilah, Alma Hafsa
Unknown Affiliation
Economics, Econometrics & Finance Education

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Penerapan Teori Triangle Dalam Mendeteksi Kecurangan Laporan Keuangan Fazria, Rizka; Lubis, Salsabila Azzahro; Fadilah, Alma Hafsa; Nayma, Salshabilla; Azzahra, An Suci
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyse the application of Fraud Triangle Theory in detecting financial statement fraud through a literature study of 20 scientific articles published in 2023-2024. The Fraud Triangle Theory developed by Donald R. Cressey highlights three main elements that cause fraud, namely pressure, opportunity, and rationalisation, all of which must be present for fraud to occur. Based on analysis of the selected articles, it was found that pressure, both internal and external, was the main driver of financial statement fraud, with 19 out of 20 articles stating a significant influence. The element of opportunity was also consistently identified as an important factor, where weaknesses in internal control opened up space for financial manipulation. Meanwhile, rationalisation plays a role in morally or ethically justifying fraudulent acts. This study confirms that the three elements of Fraud Triangle Theory significantly influence the occurrence of financial statement fraud and provides recommendations for future fraud detection models to focus more on identifying indicators of pressure, opportunity and rationalisation in the company's internal control system to effectively improve fraud prevention and early detection
Pengaruh Leverage, Profitabilitas, Dan Ukuran Perusahaan Terhadap Tax Avoidance Sektor Transpormasi Fazria, Rizka; Lubis, Salsabila Azzahro; Fadilah, Alma Hafsa; Afriliyani, Intan; Azzahra, An Suci
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to evaluate the effect of leverage, profitability, and company size on tax prevention in the transformation and logistics industry during the period 2021-2024. Businesses use legal tax planning methods to avoid taxes by not violating tax laws. A quantitative method, comparative causal approach, was used in this study. The study population consisted of 37 businesses, which were taken as a sample of 18 businesses using purposive sampling technique. There were 72 observation data and 5 outlier data were excluded from the population, which resulted in a total of 67 observation data. While the independent variables consist of leverage (DAR), profitability (ROA), and total asset size of the company (Log Natural Assets), the dependent variable for tax avoidance is proxied by the Rate of Cash Effective Tax (CETR). The results show that only business size has a partially negative effect on tax avoidance; leverage (p=0.646) and profitability (p=0.686) have no effect. Three variables have a significant effect on tax prevention simultaneously (F=3.368; p=0.024), with the ability to explain 12.8% of the variation (R2 = 0.128).
IMPLEMENTASI DIGITALISASI AKUNTANSI TERHADAP LAPORAN KEUANGAN UMKM TERAS CUPQU DI KOTA MEDAN Fazria, Rizka; Azzahro Lubis, Salsabila; Fadilah, Alma Hafsa; Nayma, Salshabilla; Sonia S, Abel; Franita, Riska
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 12, No 8 (2025): Nusantara : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v12i8.2025.3428-3434

Abstract

Meskipun UMKM memainkan peran penting dalam pertumbuhan ekonomi Indonesia, mereka masih menghadapi masalah besar dalam pengelolaan laporan keuangan, terutama karena menggunakan sistem manual yang tidak akurat dan tidak terorganisir. Tujuan penelitian ini adalah untuk melihat bagaimana digitalisasi akuntansi diterapkan pada UMKM Teras Cupqu di Kota Medan dan bagaimana hal itu berdampak pada kualitas laporan keuangan. Dengan menggunakan metode survei dan pendekatan kualitatif melalui observasi serta wawancara mendalam, penelitian dilakukan selama dua bulan pada UMKM tersebut. Hasil menunjukkan bahwa digitalisasi transaksi melalui aplikasi BukuKas dapat mempercepat proses penyusunan laporan keuangan seperti neraca, laporan laba rugi, arus kas, dan perubahan modal serta mengurangi kesalahan.  Transformasi digital ini juga mempermudah pembayaran melalui dompet digital seperti QRIS, OVO, dan GoPay. Temuan ini menunjukkan bahwa digitalisasi akuntansi tidak hanya meningkatkan akurasi laporan, tetapi juga membantu manajer UMKM membuat keputusan.  Studi ini dapat bermanfaat bagi UMKM lain yang ingin menggunakan sistem akuntansi berbasis digital.
Co-Authors Afriliyani, Intan azzahra, an suci Azzahro Lubis, Salsabila Fazria, Rizka Franita, Riska Lubis, Salsabila Azzahro Nayma, Salshabilla Sonia S, Abel