Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal JASF (Journal of Accounting and Strategic Finance) International Journal for Applied Information Management
Turino
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Anomaly Detection in Corporate Balance Sheets for Financial Risk Assessment Using Isolation Forest from 2020 to 2023 Nugroho, Khabib; Turino
International Journal for Applied Information Management Vol. 5 No. 3 (2025): Regular Issue: September 2025
Publisher : Bright Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47738/ijaim.v5i3.107

Abstract

This study aims to evaluate corporate financial risk by analyzing changes in balance sheet accounts from 2020 to 2023 using anomaly detection methods. Employing the Isolation Forest algorithm with a 5% contamination rate, we identified a consistent 3,264 anomalies each year out of a total of 65,296 entries, focusing on key accounts, including Accumulated Depreciation (61 anomalies), Additional Paid-In Capital (17 anomalies), Accounts Payable (9 anomalies), and Accounts Receivable (6 anomalies). These anomalies highlight areas of potential financial risk associated with asset valuation, capital structure, and cash flow management. The steady presence of anomalies suggests underlying, possibly systemic factors influencing financial stability. Findings indicate that significant fluctuations in Accumulated Depreciation and Additional Paid-In Capital may impact the company’s asset valuation and investor perceptions, while irregularities in Accounts Payable and Accounts Receivable suggest short-term liquidity risks. Recommendations include regular monitoring of high-risk accounts, trend analysis to identify cyclical patterns, and examining correlations with macroeconomic conditions to understand root causes. Future research should explore advanced anomaly detection models and integrate real-time detection capabilities to enhance proactive financial risk management. This study demonstrates the effectiveness of anomaly detection in identifying critical financial risks, supporting improved decision-making and corporate resilience
Analysis of Financial Performance in Public Sector Sari, Rida Perwita; Tjahjono, Hurip; Turino
JASF: Journal of Accounting and Strategic Finance Vol. 1 No. 1 (2018): JASF (Journal of Accounting and Strategic Finance) - June 2018
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v1i01.35

Abstract

The study aims to examine the effect of Regional Original Income (PAD) on the financial performance of the Lamongan Regency (local government in East Java Province, Indonesia). The research was conducted in Lamongan using panel data 2010-2017 (eight years) to promote empirical facts. This study uses the Agency Theory and Fiscal Federalism Theory which are designed in the form of quantitative research approaches. The analysis technique in this study uses Structural Equation Modeling (SEM) with a variance based or component-based approach with Partial Least Square (PLS). The results of this study are the Regional Original Revenue (PAD) effect on three components of regional financial performance as measured by the degree of decentralization, regional financial dependency ratio, and local financial independence ratio. These results indicate that that financial performance of local government is influenced by the PAD. The average value of 20% government of Lamongan can maintain and improve the success achieved and have been effective in doing excavation source - a source of local revenue.
Co-Authors Nugroho, Khabib Rida Perwita Sari Tjahjono, Hurip