Pub Date : 2022-01-01DOI: 10.35912/sakman.v2i2.1672
Bobby Hartadhy Toeweh
Abstract: Purpose: This study aims to be able to reveal whether forensic accounting can and is effectively used to detect corruption in the management and use of budget funds for handling the Covid-19 pandemic in Regional Governments, especially the allocation of large funds used for the procurement of goods and services that are disposable. This is important, because the criminal act of corruption is an extraordinary crime, so it is necessary to have extraordinary tools to be able to detect and reveal the crime. Method: This study uses a descriptive qualitative method with an emphasis on literature review, namely by observing and analyzing all information related to the research topic, and combined with previous research in order to explain the phenomena that will occur. Result: The results show that forensic accounting can be used and effective to detect and reveal fraud in the management and use of the budget for handling the Covid-19 pandemic in the Regional Government through review activities and the implementation of investigative audits. Limitations: This research is limited to the effectiveness of forensic accounting for detecting corruption in the use of funds for handling Covid-19 in the Regions and is limited to the role of the Government Internal Supervisory Apparatus (APIP) in the Regions in utilizing forensic accounting in audit activities. Contribution: this research can be a reference for further research related to the influence of forensic accounting in the implementation of audits in the regions by the Government Internal Supervisory Apparatus (APIP). Keywords: 1. Corruption 2. Forensic Accounting 3. Investigative Audit
{"title":"Literature Review: Akuntansi Forensik Untuk Deteksi Korupsi","authors":"Bobby Hartadhy Toeweh","doi":"10.35912/sakman.v2i2.1672","DOIUrl":"https://doi.org/10.35912/sakman.v2i2.1672","url":null,"abstract":"Abstract: Purpose: This study aims to be able to reveal whether forensic accounting can and is effectively used to detect corruption in the management and use of budget funds for handling the Covid-19 pandemic in Regional Governments, especially the allocation of large funds used for the procurement of goods and services that are disposable. This is important, because the criminal act of corruption is an extraordinary crime, so it is necessary to have extraordinary tools to be able to detect and reveal the crime. Method: This study uses a descriptive qualitative method with an emphasis on literature review, namely by observing and analyzing all information related to the research topic, and combined with previous research in order to explain the phenomena that will occur. Result: The results show that forensic accounting can be used and effective to detect and reveal fraud in the management and use of the budget for handling the Covid-19 pandemic in the Regional Government through review activities and the implementation of investigative audits. Limitations: This research is limited to the effectiveness of forensic accounting for detecting corruption in the use of funds for handling Covid-19 in the Regions and is limited to the role of the Government Internal Supervisory Apparatus (APIP) in the Regions in utilizing forensic accounting in audit activities. Contribution: this research can be a reference for further research related to the influence of forensic accounting in the implementation of audits in the regions by the Government Internal Supervisory Apparatus (APIP). Keywords: 1. Corruption 2. Forensic Accounting 3. Investigative Audit","PeriodicalId":446287,"journal":{"name":"Studi Akuntansi, Keuangan, dan Manajemen","volume":"9 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123410718","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-01-01DOI: 10.35912/sakman.v2i2.1669
M. Ulkhaq
Abstract: Purpose: This study aims to analyse technical efficiency of large and medium manufacturing industries (LMMIs) in West Java Province, Indonesia. Method: The slacks-based measure (SBM) of efficiency in data envelopment analysis (DEA) is used to accomplish the objective of the study. The output is measured by total output value in thousand rupiahs; while the inputs are: labour cost, cost of materials, cost of fuels, cost of electricity, and fixed capital cost. Results: This study uses data from the annual survey held by Statistics Indonesia of Central Java Province for the period of 2019. The LMMIs are divided into 24 different industrial classifications following the International Standard Industrial Classification of all Economic Activities (ISIC) Revision 4. Result shows that among 23 ISIC classifications, five of them are considered as efficient, they are: tobacco products; leather and related products and footwear; paper and paper products; coke, refined petroleum products, and electrical equipment. Limitations: This study is performed in a cross-sectional setting. It is recommended to conduct similar analysis in a panel data setting since more information of efficiency and changes in efficiency can be obtained. Contribution: Literature about assessing technical efficiency of manufacturing industry in Indonesia using SBM-DEA is quite limited; therefore, this study contributes to the literature by providing such analysis. Keywords: 1. data envelopment analysis 2. efficiency 3. large and medium enterprise 4. manufacturing industry 5. slacks-based measure
{"title":"Analisis Efisiensi Industri Manufaktur Besar dan Sedang di Provinsi Jawa Barat","authors":"M. Ulkhaq","doi":"10.35912/sakman.v2i2.1669","DOIUrl":"https://doi.org/10.35912/sakman.v2i2.1669","url":null,"abstract":"Abstract: Purpose: This study aims to analyse technical efficiency of large and medium manufacturing industries (LMMIs) in West Java Province, Indonesia. Method: The slacks-based measure (SBM) of efficiency in data envelopment analysis (DEA) is used to accomplish the objective of the study. The output is measured by total output value in thousand rupiahs; while the inputs are: labour cost, cost of materials, cost of fuels, cost of electricity, and fixed capital cost. Results: This study uses data from the annual survey held by Statistics Indonesia of Central Java Province for the period of 2019. The LMMIs are divided into 24 different industrial classifications following the International Standard Industrial Classification of all Economic Activities (ISIC) Revision 4. Result shows that among 23 ISIC classifications, five of them are considered as efficient, they are: tobacco products; leather and related products and footwear; paper and paper products; coke, refined petroleum products, and electrical equipment. Limitations: This study is performed in a cross-sectional setting. It is recommended to conduct similar analysis in a panel data setting since more information of efficiency and changes in efficiency can be obtained. Contribution: Literature about assessing technical efficiency of manufacturing industry in Indonesia using SBM-DEA is quite limited; therefore, this study contributes to the literature by providing such analysis. Keywords: 1. data envelopment analysis 2. efficiency 3. large and medium enterprise 4. manufacturing industry 5. slacks-based measure","PeriodicalId":446287,"journal":{"name":"Studi Akuntansi, Keuangan, dan Manajemen","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127568889","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-06-21DOI: 10.35912/SAKMAN.V1I1.399
Ambar Purwantiningsih, Desy Anggaeni
Abstract Purpose: The integrity of financial statements is the correctness of the information contained in financial statements that describe the actual condition of the company. This study examined the influence of Corporate Governance, which was proxied by Institutional Ownership, Managerial Ownership, Independent Commissioners, Audit Committees and the effect of Audit Quality on the Integrity of Financial Statements. Research methodology: The population in this study were 13 Manufacturing and Automotive Sub Sector Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2012-2017 period. The sample selection technique used was purposive sampling and obtained six companies that met the researcher's criteria. The data analysis method used in this study is multiple linear regression analysis using SPSS version 25.0 for windows. Results: The results show that institutional ownership, managerial ownership, independent commissioners, and audit quality have a positive and significant effect on the integrity of financial statements, while the audit committee has no effect on the integrity of financial statements.
{"title":"Analisis Pengaruh Corporate Governance dan Kualitas Audit terhadap Integritas Laporan Keuangan pada Perusahaan Manufaktur Sub Sektor Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia Periode 2012-2017","authors":"Ambar Purwantiningsih, Desy Anggaeni","doi":"10.35912/SAKMAN.V1I1.399","DOIUrl":"https://doi.org/10.35912/SAKMAN.V1I1.399","url":null,"abstract":"Abstract Purpose: The integrity of financial statements is the correctness of the information contained in financial statements that describe the actual condition of the company. This study examined the influence of Corporate Governance, which was proxied by Institutional Ownership, Managerial Ownership, Independent Commissioners, Audit Committees and the effect of Audit Quality on the Integrity of Financial Statements. Research methodology: The population in this study were 13 Manufacturing and Automotive Sub Sector Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2012-2017 period. The sample selection technique used was purposive sampling and obtained six companies that met the researcher's criteria. The data analysis method used in this study is multiple linear regression analysis using SPSS version 25.0 for windows. Results: The results show that institutional ownership, managerial ownership, independent commissioners, and audit quality have a positive and significant effect on the integrity of financial statements, while the audit committee has no effect on the integrity of financial statements.","PeriodicalId":446287,"journal":{"name":"Studi Akuntansi, Keuangan, dan Manajemen","volume":"322 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133924053","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-06-21DOI: 10.35912/SAKMAN.V1I1.395
Noviani Aisyah, D. Faeni
Abstract Purpose: This research aimed to examine the effect of Self-Efficacy, Quality of Work Life and Compensation on Employee Retention. This study aimed to see how large the correlation of the three exogenous variable factors on Employee Retention at PT Antaran Sukses Express Tangerang. Research Methodology: The sampling in this research uses a simple random sampling technique, with the number of respondents as many as 100 employees. The technique of methodology used is with the distribution of questionnaires and the statistical testing tool used is SMARTPLS 3.0. Results: The results of this study show that Self-Efficacy (0,207), Quality of Work Life (0,398) and Compensation (0,382) were positively and significantly influential on Employee Retention. Based on the R Square test, it has been indicated that the level of Self-Efficacy, Quality of Work Life and Compensation affect the Retention of Employees to 79.3%, while the remaining 20.7% is affected by other variables outside this study.
摘要目的:本研究旨在探讨自我效能感、工作生活质量和薪酬对员工留任的影响。本研究旨在了解三种外生变量因素对PT Antaran Sukses Express Tangerang员工留任的相关性有多大。研究方法:本研究的抽样采用简单的随机抽样技术，调查对象多达100名员工。采用问卷调查的方法，统计检验工具为SMARTPLS 3.0。结果:本研究结果显示，自我效能感(0.0207分)、工作生活质量(0.0398分)和薪酬(0.0382分)对员工留任有显著的正向影响。通过R方检验表明，自我效能感、工作生活质量和薪酬水平对员工留任的影响达到79.3%，其余20.7%受到本研究之外的其他变量的影响。
{"title":"Pengaruh Self-Efficacy, Quality of Work Life dan Kompensasi terhadap Retensi Karyawan PT. Antaran Sukses Express di Kota Tangerang","authors":"Noviani Aisyah, D. Faeni","doi":"10.35912/SAKMAN.V1I1.395","DOIUrl":"https://doi.org/10.35912/SAKMAN.V1I1.395","url":null,"abstract":"Abstract Purpose: This research aimed to examine the effect of Self-Efficacy, Quality of Work Life and Compensation on Employee Retention. This study aimed to see how large the correlation of the three exogenous variable factors on Employee Retention at PT Antaran Sukses Express Tangerang. Research Methodology: The sampling in this research uses a simple random sampling technique, with the number of respondents as many as 100 employees. The technique of methodology used is with the distribution of questionnaires and the statistical testing tool used is SMARTPLS 3.0. Results: The results of this study show that Self-Efficacy (0,207), Quality of Work Life (0,398) and Compensation (0,382) were positively and significantly influential on Employee Retention. Based on the R Square test, it has been indicated that the level of Self-Efficacy, Quality of Work Life and Compensation affect the Retention of Employees to 79.3%, while the remaining 20.7% is affected by other variables outside this study.","PeriodicalId":446287,"journal":{"name":"Studi Akuntansi, Keuangan, dan Manajemen","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129207190","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-06-21DOI: 10.35912/SAKMAN.V1I1.398
Wandi Jackson, Mia Laksmiwati
Abstract Purpose: This study aimed to determine the effect of total asset turnover, debt to equity ratio, return on assets, firm size and cash ratio on dividend payout ratio in companies included in the Kompas-100 Index on the Indonesia Stock Exchange 2013-2018. Research Methodology: Purposive sampling was used to collect data. Based on the criteria established and obtained, samples from ten public companies in the index Kompas-100 representing the total number of up to 100 companies were obtained. The testing of hypotheses was used as the instrument for analysis, processed through SPSS version 20 and Microsoft Excel 2010. Results: This study indicates that FS has a negative and significant influence on the DER, while the TATO, DER, ROA, and CR do not influence the DPR.
摘要目的:本研究旨在确定2013-2018年印尼证券交易所Kompas-100指数成分股公司的总资产周转率、负债权益比、资产收益率、企业规模和现金比率对派息率的影响。研究方法:采用有目的抽样法收集资料。根据建立和获得的标准，从指数Kompas-100中的10家上市公司获得样本，代表多达100家公司的总数。采用假设检验作为分析工具，通过SPSS version 20和Microsoft Excel 2010进行处理。结果:本研究表明，FS对DER有显著负向影响，而TATO、DER、ROA和CR对DPR没有影响。
{"title":"Pengaruh Total Asset Turnover, Debt to Equity Ratio, Return on Asset, Firm Size dan Cash Ratio terhadap Dividend Payout Ratio pada Perusahaan yang Tergabung dalam Indeks Kompas-100 di Bursa Efek Indonesia Periode 2013-2018","authors":"Wandi Jackson, Mia Laksmiwati","doi":"10.35912/SAKMAN.V1I1.398","DOIUrl":"https://doi.org/10.35912/SAKMAN.V1I1.398","url":null,"abstract":"Abstract Purpose: This study aimed to determine the effect of total asset turnover, debt to equity ratio, return on assets, firm size and cash ratio on dividend payout ratio in companies included in the Kompas-100 Index on the Indonesia Stock Exchange 2013-2018. Research Methodology: Purposive sampling was used to collect data. Based on the criteria established and obtained, samples from ten public companies in the index Kompas-100 representing the total number of up to 100 companies were obtained. The testing of hypotheses was used as the instrument for analysis, processed through SPSS version 20 and Microsoft Excel 2010. Results: This study indicates that FS has a negative and significant influence on the DER, while the TATO, DER, ROA, and CR do not influence the DPR.","PeriodicalId":446287,"journal":{"name":"Studi Akuntansi, Keuangan, dan Manajemen","volume":"112 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117244605","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-06-21DOI: 10.35912/SAKMAN.V1I1.396
Dwi Hafifah Perdiyanti, D. Faeni
Abstract Purpose: This research aimed to analyze the impact of Work from Home, Digital Platform, and Online Meeting Applications on Work Productivity. This research aimed to observe the correlation of the three factors of exogenous variables towards work productivity. Research Methodology: Sampling in this study used Random Sampling Techniques by spreading questionnaires to PT Telkom Access - West Jakarta towards 100 people. It shows that the population of PT Telkom Access - West Jakarta are 984 people. The methodology used to collect data was with the distribution of questionnaires. The statistical test tool utilized was SmartPLS 3.0. Results: Based on the results, the study shows that Work from Home positively affects work productivity, the Digital Platform positively affects work productivity, and the Online Meeting Applications positively affects Work Productivity.
摘要目的:本研究旨在分析在家办公、数字平台和在线会议应用对工作效率的影响。本研究旨在观察外生变量的三个因素对工作效率的相关性。研究方法:本研究采用随机抽样方法，向PT Telkom Access - West Jakarta发放问卷，共100人。它显示PT电信接入-西雅加达的人口为984人。收集数据的方法是发放调查问卷。采用的统计检验工具为SmartPLS 3.0。结果:研究结果表明，在家办公对工作效率有正向影响，数字平台对工作效率有正向影响，在线会议应用对工作效率有正向影响。
{"title":"Analisis Pengaruh Work from Home, Digital Platform dan Aplikasi Rapat Online terhadap Produktivitas Kerja pada PT. Telkom Akses di Jakarta Barat","authors":"Dwi Hafifah Perdiyanti, D. Faeni","doi":"10.35912/SAKMAN.V1I1.396","DOIUrl":"https://doi.org/10.35912/SAKMAN.V1I1.396","url":null,"abstract":"Abstract Purpose: This research aimed to analyze the impact of Work from Home, Digital Platform, and Online Meeting Applications on Work Productivity. This research aimed to observe the correlation of the three factors of exogenous variables towards work productivity. Research Methodology: Sampling in this study used Random Sampling Techniques by spreading questionnaires to PT Telkom Access - West Jakarta towards 100 people. It shows that the population of PT Telkom Access - West Jakarta are 984 people. The methodology used to collect data was with the distribution of questionnaires. The statistical test tool utilized was SmartPLS 3.0. Results: Based on the results, the study shows that Work from Home positively affects work productivity, the Digital Platform positively affects work productivity, and the Online Meeting Applications positively affects Work Productivity.","PeriodicalId":446287,"journal":{"name":"Studi Akuntansi, Keuangan, dan Manajemen","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116671656","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-06-21DOI: 10.35912/SAKMAN.V1I1.397
Witri Aryani, Mia Laksmiwati
Abstract Purpose: This study aimed to determine the effect of CR, ROE, DER and Company Size on PBV of Public Companies in Chemical Sub Sector Listed on the Indonesia Stock Exchange Period 2013-2017. Research Methodology: The sampling technique used was a purposive sampling method. The researched population was 11 companies and the samples used were 8 Public Chemical Sub Sector Companies Listed on the Indonesia Stock Exchange. The data used was multiple linear regression analysis, tested using the Statistical Package for the Social Science (SPSS) and Microsoft Excel 2016. In addition, the data used were secondary data in the form of complete financial statements during the 2013-2017 period. Results: The study results indicate that the DER variable has a positive and significant effect on PBV. Company Size has a positive and significant effect on PBV. In contrast, the CR and ROE variable do not affect the PBV.
{"title":"Pengaruh Current Ratio, Return on Equity, Debt to Equity Ratio dan Ukuran Perusahaan terhadap Price Book Value","authors":"Witri Aryani, Mia Laksmiwati","doi":"10.35912/SAKMAN.V1I1.397","DOIUrl":"https://doi.org/10.35912/SAKMAN.V1I1.397","url":null,"abstract":"Abstract Purpose: This study aimed to determine the effect of CR, ROE, DER and Company Size on PBV of Public Companies in Chemical Sub Sector Listed on the Indonesia Stock Exchange Period 2013-2017. Research Methodology: The sampling technique used was a purposive sampling method. The researched population was 11 companies and the samples used were 8 Public Chemical Sub Sector Companies Listed on the Indonesia Stock Exchange. The data used was multiple linear regression analysis, tested using the Statistical Package for the Social Science (SPSS) and Microsoft Excel 2016. In addition, the data used were secondary data in the form of complete financial statements during the 2013-2017 period. Results: The study results indicate that the DER variable has a positive and significant effect on PBV. Company Size has a positive and significant effect on PBV. In contrast, the CR and ROE variable do not affect the PBV.","PeriodicalId":446287,"journal":{"name":"Studi Akuntansi, Keuangan, dan Manajemen","volume":"24 8","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113985076","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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