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Analysis of the Effect of Fraud Pentagon on Financial Statement Fraud Using M-Score and F-Score 使用 M-Score 和 F-Score 分析舞弊五角大楼对财务报表舞弊的影响
Pub Date : 2024-06-14 DOI: 10.21070/ijins.v25i4.1142
Dewi Masitah
This study evaluates the influence of the Fraud Pentagon elements—pressure, opportunity, rationalization, capability, and arrogance—on the detection of financial statement fraud in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange during 2017-2019. Utilizing a quantitative methodology, data was collected from documents and literature studies and analyzed through logistic regression. The findings reveal that financial stability measured by the M-Score and F-Score models is significantly impacted by pressure, whereas opportunity affects fraud detection when using the M-Score model, and arrogance is significant with the F-Score model. However, no significant effects were observed for opportunity with the F-Score, rationalization with both models, capability with both models, and arrogance with the M-Score. These results underscore the variable influence of different fraud elements on the detectability of fraudulent activities, suggesting a need for targeted anti-fraud strategies within SOEs. Highlights: Pressure's Role: Pressure directly impacts financial fraud detection in SOEs. Model Variability: Opportunity and arrogance influence fraud detection differently across M-Score and F-Score models. Ineffective Elements: Several fraud elements show no significant impact, indicating gaps in detection methods. Keywords: Fraud Detection, Financial Statement Fraud, M-Score, F-Score, SOEs
本研究评估了 "欺诈五角大楼 "要素--压力、机会、合理化、能力和傲慢--对 2017-2019 年期间在印度尼西亚证券交易所上市的国有企业(SOE)发现财务报表欺诈的影响。研究采用定量方法,从文件和文献研究中收集数据,并通过逻辑回归进行分析。研究结果表明,用M-Score和F-Score模型衡量的财务稳定性受到压力的显著影响,而使用M-Score模型时,机会影响欺诈检测,傲慢则在F-Score模型中显著。然而,F-Score 模型对机会的影响、两种模型对合理化的影响、两种模型对能力的影响以及 M-Score 模型对傲慢的影响均不明显。这些结果凸显了不同舞弊要素对舞弊活动可察觉性的不同影响,表明国有企业需要制定有针对性的反舞弊战略。亮点: 压力的作用:压力直接影响国有企业的财务欺诈检测。模型的可变性:在 M-Score 和 F-Score 模型中,机会和傲慢对舞弊检测的影响不同。无效因素:一些舞弊要素没有明显影响,表明检测方法存在差距。 关键词欺诈检测、财务报表欺诈、M-Score、F-Score、国有企业
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引用次数: 0
Transforming Aluminum Welding Through FSW Innovations 通过 FSW 创新改变铝焊接工艺
Pub Date : 2024-06-13 DOI: 10.21070/ijins.v25i4.1186
Sandifta Iffah Sjaifulah, Mulyadi
This study explores the impact of process parameters on the macrostructure of Aluminum alloy AA6061-T651 welded via Friction Stir Welding (FSW). Using Fillet joints and hexagonal tool geometries, the study investigates variations in tool rotation speed, tool tilt angle, and depth of penetration. Results show that specimens with a tool tilt angle of 3.4° exhibit optimal macrostructural properties, including equiaxed structures and increased Mg2Si phases, enhancing mechanical properties. This research contributes valuable insights for optimizing FSW parameters in AA6061-T651 welding, with implications for improving weld quality and performance in industrial applications.   Highlight:  FSW affects AA6061-T651 macrostructure. Optimal parameters improve mechanical properties. Study enhances aluminum weld quality.     Keyword:  Friction Stir Welding (FSW), Aluminum alloy AA6061-T651, Process parameters, Macrostructure analysis, Mechanical properties  
本研究探讨了工艺参数对通过搅拌摩擦焊(FSW)焊接的 AA6061-T651 铝合金宏观结构的影响。该研究使用菲力接头和六角形工具几何形状,研究了工具旋转速度、工具倾斜角度和熔透深度的变化。结果表明,工具倾斜角度为 3.4° 的试样表现出最佳的宏观结构特性,包括等轴结构和增加的 Mg2Si 相,从而提高了机械特性。这项研究为优化 AA6061-T651 焊接中的 FSW 参数提供了宝贵的见解,对提高工业应用中的焊接质量和性能具有重要意义。 亮点 FSW 会影响 AA6061-T651 的宏观结构。最佳参数可改善机械性能。研究可提高铝焊接质量。 关键字 搅拌摩擦焊接 (FSW)、铝合金 AA6061-T651、工艺参数、宏观结构分析、机械性能
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引用次数: 0
Transforming Tablet Production in Indonesia with 66% Faster Manufacturing 印尼平板电脑生产转型,制造速度提高 66
Pub Date : 2024-06-12 DOI: 10.21070/ijins.v25i4.1191
Tiva Hendra Yus’Ady, W. Sulistiyowati
This study addresses the high production costs of tablet products at PT. XYZ, a pharmaceutical company in Indonesia, due to long cycle and takt times. Using Causal Branching and KATA methods, data were collected over eight months through observations, interviews, and quantitative analysis. The study achieved a 43% reduction in reject foils from destripping, a 40% decrease in total cycle time, and a 66% reduction in takt time. These results highlight effective strategies for optimizing manufacturing processes and reducing costs in the pharmaceutical industry. Highlights:   Cost Reduction: 43% reject foils, 40% cycle time reduction. Methodology: Used Causal Branching and KATA for problem-solving. Data Collection: Eight-month study with observations, interviews, quantitative analysis.   Keywords: Tablet production, Cycle time reduction, Takt time optimization, Causal Branching, KATA method
本研究探讨了印度尼西亚 PT.XYZ 是印度尼西亚的一家制药公司,由于生产周期和交货时间过长,导致生产成本居高不下。使用因果分支法和 KATA 方法,通过观察、访谈和定量分析收集了八个月的数据。研究结果表明,拆解过程中产生的废箔减少了 43%,总周期时间缩短了 40%,生产时间缩短了 66%。这些结果突显了制药行业优化生产流程和降低成本的有效策略。亮点: 降低成本:废箔减少 43%,生产周期缩短 40%。方法:采用因果分支法和 KATA 法解决问题。数据收集:为期八个月的研究,包括观察、访谈和定量分析。 关键词:片剂生产片剂生产、缩短周期、优化工时、因果分支法、KATA 法
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引用次数: 0
Reducing Production Defects in Indonesian Furniture Using Seven Tools and 5W+1H 使用七种工具和 5W+1H 减少印尼家具的生产缺陷
Pub Date : 2024-06-12 DOI: 10.21070/ijins.v25i4.1189
Asrul Burhanudin, A. S. Cahyana
PT. Romi Violeta, an Indonesian furniture company specializing in rattan and wood products, faces frequent production defects. This study aims to identify and reduce these defects using the Seven Tools and 5W+1H methods. Qualitative data were obtained through field observations and interviews, while quantitative data were gathered using the Seven Tools approach. From February to June 2022, color variation was the most frequent defect, with the highest defect rate in March at 26.5%. Root causes included factors related to man, material, machine, method, and environment. The proposed corrective actions aim to minimize these defects, enhancing overall product quality. Future research should explore additional defect causes using different methodologies. Highlight: Defect Analysis: Identified color variation as the most frequent defect. Root Causes: Man, material, machine, method, and environment factors. Corrective Actions: Proposed solutions to minimize defects and enhance quality.   Keywoard: Production defects, Seven Tools, 5W+1H, quality improvement, furniture manufacturing
PT.Romi Violeta 是一家专门生产藤制品和木制品的印尼家具公司,经常面临生产缺陷。本研究旨在利用七种工具和 5W+1H 方法识别并减少这些缺陷。定性数据通过实地观察和访谈获得,定量数据则使用七种工具方法收集。从 2022 年 2 月到 6 月,色差是最常见的缺陷,其中 3 月份的缺陷率最高,达到 26.5%。根本原因包括与人、材料、机器、方法和环境有关的因素。建议采取的纠正措施旨在尽量减少这些缺陷,提高整体产品质量。未来的研究应采用不同的方法探索其他缺陷原因。亮点: 缺陷分析:确定颜色变化是最常见的缺陷。根本原因:人、材料、机器、方法和环境因素。纠正措施:提出解决方案,尽量减少缺陷,提高质量。 关键字生产缺陷、七种工具、5W+1H、质量改进、家具制造
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引用次数: 0
Prioritizing Maintenance Strategies for Efficient Forklift Performance Through Failure Analysis 通过故障分析确定维护策略的优先次序,提高叉车性能
Pub Date : 2024-06-12 DOI: 10.21070/ijins.v25i4.1190
Naufal Rizky, W. Sulistiyowati
This study addresses forklift maintenance challenges at PT. Karya Mitra Teknik, focusing on undisciplined operators and overuse issues. Using Failure Mode And Effect Analysis (FMEA) and Fault Tree Analysis (FTA), it identifies root causes and suggests improvements. Data collected through observations, interviews, and flow diagrams pinpoint three priority failure modes: radiator, starter dynamo, and oil flow failure. Recommendations emphasize regular maintenance, cleanliness, and enhanced operational practices for effective issue mitigation.   Highlight:  Root Cause Analysis with FMEA and FTA. Prioritizing Critical Failure Modes. Recommend Disciplined Maintenance for Operational Enhancements.     Keyword:  Forklift Maintenance, Root Cause Analysis, Improvement Recommendations, FMEA, FTA
本研究探讨了 PT.Karya Mitra Teknik 公司面临的叉车维护挑战,重点关注操作人员不守纪律和过度使用的问题。通过故障模式和影响分析 (FMEA) 和故障树分析 (FTA),本研究确定了根本原因并提出了改进建议。通过观察、访谈和流程图收集的数据确定了三种重点故障模式:散热器、起动机和油流故障。建议强调定期维护、清洁和加强操作实践,以有效缓解问题。 亮点: 利用 FMEA 和 FTA 进行根本原因分析。优先处理关键故障模式。建议进行有纪律的维护以增强操作性。 关键字 叉车维护、根本原因分析、改进建议、FMEA、FTA
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引用次数: 0
Revolutionizing Welding Ergonomics to Mitigate Musculoskeletal Risks 革新焊接工效学,降低肌肉骨骼风险
Pub Date : 2024-06-12 DOI: 10.21070/ijins.v25i4.1187
Boy Isma Putra, Mohammad Reza Khatamy
This study examines ergonomic challenges faced by welders at CV. Frontec Agritama Engineering, focusing on catwalk welding. Using Rapid Entire Body Assessment (REBA) and Quick Exposure Check (QEC), ergonomic risks were evaluated. Results showed high-risk levels, urging immediate interventions. Proposed solutions include ergonomic workstations to reduce musculoskeletal injuries. This research contributes to workplace safety and productivity in manufacturing. Highlight: REBA and QEC methods assess ergonomic risks comprehensively. Welding activities pose significant musculoskeletal risks. Proposed ergonomic workstations enhance safety and productivity.   Keywoard: Ergonomics, Welding, Manufacturing, Musculoskeletal Risks, Workplace Safety
本研究探讨了 CV.Frontec Agritama Engineering 公司的焊工面临的人体工程学挑战,重点是猫道焊接。通过使用快速全身评估(REBA)和快速暴露检查(QEC),对人体工程学风险进行了评估。结果显示风险水平较高,需要立即采取干预措施。建议的解决方案包括采用符合人体工程学的工作站来减少肌肉骨骼损伤。这项研究有助于提高制造业的工作场所安全和生产率。亮点: REBA 和 QEC 方法可全面评估人体工程学风险。焊接活动具有重大的肌肉骨骼风险。拟议的人体工程学工作站可提高安全性和生产率。 关键字人体工程学、焊接、制造业、肌肉骨骼风险、工作场所安全
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引用次数: 0
Innovative Service Quality Boosts Patient Satisfaction 创新服务质量提高患者满意度
Pub Date : 2024-06-12 DOI: 10.21070/ijins.v25i4.1182
Muhammad Zaqqi Zamroni Firdaus, A. S. Cahyana
This study examines factors affecting service quality, patient satisfaction, and loyalty at Puskesmas XYZ, using Structural Equation Modeling (SEM) on data from 108 respondents. The results pinpoint doctor-patient interaction as crucial for service quality (loading factor 0.732), satisfaction (0.692), and loyalty (0.758). Suggestions include improving queue management, proposing a web-based system for efficiency. Future research can expand service quality variables for broader impact assessment.   Highlight:  Key Findings: Doctor interaction highly impacts patient loyalty and satisfaction. Recommendation: Implement web-based queue management for improved healthcare service. Future Research: Expand service quality variables for a broader patient assessment.     Keyword:  Service Quality, Patient Satisfaction, Loyalty, Structural Equation Modeling (SEM), Queue Management
本研究使用结构方程模型(SEM)对 108 名受访者的数据进行分析,探讨影响 XYZ 医院服务质量、患者满意度和忠诚度的因素。结果表明,医患互动对服务质量(载荷系数 0.732)、满意度(0.692)和忠诚度(0.758)至关重要。建议包括改善排队管理,提出基于网络的系统以提高效率。未来的研究可以扩大服务质量变量,以进行更广泛的影响评估。 亮点: 主要发现:医生互动对患者忠诚度和满意度有很大影响。建议:实施基于网络的排队管理,改善医疗服务。未来研究:扩大服务质量变量,以进行更广泛的患者评估。 关键词: 服务质量、患者满意度、忠诚度、结构方程模型(SEM)、排队管理
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引用次数: 0
Arduino Sensors Reveal Temperature-Driven Compression Fluctuations in Vehicle Engines Arduino 传感器揭示汽车发动机中由温度驱动的压缩波动
Pub Date : 2024-06-12 DOI: 10.21070/ijins.v25i4.1195
Ubaidillah Fikroh, Syamsudduha Syahrorini
Many modern vehicles suffer from engine trouble due to decreased compression pressure, necessitating a simple and efficient measurement tool. This study develops an Arduino-based device to measure engine compression and temperature using a pressure sensor in the spark plug location and a temperature sensor in the oil gauge, with results displayed on a 16x2 I2C LCD. Testing each engine cylinder before and after heating shows that compression pressure is strongly influenced by temperature (over 80%). The tool enhances engine diagnostics, offering precise, real-time monitoring to improve vehicle maintenance and longevity. Highlight: Real-time Monitoring: Provides precise, real-time engine diagnostics. Temperature Influence: Compression pressure is 80% influenced by temperature. Enhanced Maintenance: Offers accurate compression and temperature measurements.   Keywoard: Engine trouble, Compression pressure, Arduino, Pressure sensor, Temperature sensor
许多现代汽车因压缩压力下降而导致发动机故障,因此需要一种简单高效的测量工具。本研究开发了一种基于 Arduino 的设备,利用火花塞位置的压力传感器和机油标尺的温度传感器测量发动机的压缩压力和温度,并将结果显示在 16x2 I2C LCD 上。在加热前后对每个发动机气缸进行的测试表明,压缩压力受温度的影响很大(超过 80%)。该工具增强了发动机诊断功能,提供精确、实时的监控,从而提高车辆的维护水平和使用寿命。亮点: 实时监控:提供精确、实时的发动机诊断。温度影响:压缩压力 80% 受温度影响。加强维护:提供精确的压缩和温度测量。 关键字发动机故障、压缩压力、Arduino、压力传感器、温度传感器
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引用次数: 0
Overcoming Quality Control Challenges in Car Exhaust Manufacturing 克服汽车排气管制造中的质量控制挑战
Pub Date : 2024-06-12 DOI: 10.21070/ijins.v25i4.1188
Moch. Agung Setiono, A. S. Cahyana
PT. XYZ, a manufacturer of car exhaust components, faces significant defect-related challenges, impacting productivity and market competitiveness, particularly in Europe. Over six months, 3.18% of 184,708 produced components were defective. This study aims to determine the sigma level of quality control and identify root causes of defects using the Six Sigma DMAIC method and Root Cause Analysis (RCA). Observations and interviews revealed human error, machine issues, improper methods, substandard materials, and environmental factors as key contributors to defects. The sigma level was found to be 4, indicating suboptimal quality control. Recommendations for improvement include SOP development, operator training, standardized production methods, regular machine maintenance, and 5S organizational practices. Implementing these could reduce defects and improve productivity.   Highlight:  Defect Rate: 3.18% in 184,708 components. Sigma Level: Evaluated at level 4. Improvements: Implement SOPs, training, maintenance, 5S practices.     Keyword:  Quality Control, Six Sigma, Root Cause Analysis, Manufacturing, Car Exhaust Components
PT.XYZ 是一家汽车排气部件制造商,面临着与缺陷有关的重大挑战,影响了生产率和市场竞争力,尤其是在欧洲。在六个月内,生产的 184 708 个部件中有 3.18% 存在缺陷。本研究旨在确定质量控制的西格玛水平,并利用六西格玛 DMAIC 方法和根源分析 (RCA) 找出缺陷的根本原因。通过观察和访谈发现,人为错误、机器问题、不当方法、不合格材料和环境因素是造成缺陷的主要原因。发现西格玛水平为 4,表明质量控制不理想。改进建议包括制定 SOP、操作员培训、标准化生产方法、定期机器维护和 5S 组织实践。实施这些措施可以减少缺陷,提高生产率。 亮点: 缺陷率:184 708 个部件中的 3.18%。西格玛水平:评估为 4 级。改进措施:实施 SOP、培训、维护和 5S 实践。 关键词:质量控制 质量控制、六西格玛、根源分析、制造、汽车排气部件
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引用次数: 0
NaOH Treatment Revolutionizes Strength of Fiber Composites Globally NaOH 处理为全球纤维复合材料的强度带来革命性变化
Pub Date : 2024-06-12 DOI: 10.21070/ijins.v25i4.1183
Wahyu Aji Pamungkas, E. Widodo
This study investigates Sansivera fiber-reinforced composite materials treated with 15% NaOH alkaline liquid for different durations using the hand lay-up method. The aim is to determine the optimal treatment duration that enhances the tensile properties of these composites. Results indicate that longer NaOH treatment periods positively impact tensile strength, with the best outcomes observed at 15% treatment for 8 hours. These findings contribute to improving the mechanical performance of Sansivera fiber composites for various industrial applications.   Highlight:  Sansivera composites strengthen with 15% NaOH for 8 hours. Hand lay-up method enhances industrial applicability. Optimal treatment duration for Sansivera fibers is highlighted.     Keyword:  Sansivera fiber composites, NaOH alkaline treatment, Tensile strength enhancement, Hand lay-up method, Industrial applications  
本研究采用手糊法研究了用 15% 的 NaOH 碱液处理不同持续时间的 Sansivera 纤维增强复合材料。目的是确定能提高这些复合材料拉伸性能的最佳处理时间。结果表明,较长的 NaOH 处理时间会对拉伸强度产生积极影响,15% NaOH 碱液处理 8 小时的效果最佳。这些发现有助于提高各种工业应用中 Sansivera 纤维复合材料的机械性能。 亮点: 15%NaOH 8 小时可增强 Sansivera 复合材料的强度。手糊法提高了工业应用性。强调了处理 Sansivera 纤维的最佳时间。 关键词:山丝威拉纤维复合材料、NaOH 碱处理、拉伸强度增强、手糊法、工业应用
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引用次数: 0
期刊
Indonesian Journal of Innovation Studies
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