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All Journal Jurnal Aplikasi Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Jurnal Ekobismen JURNAL PENGABDIAN AGRO AND MARINE INDUSTRY Journal of Economics, Bussiness and Management Issues
Fatmayanti, Fatmayanti
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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PENDETEKSIAN FINANCIAL STATEMENT FRAUD MENGGUNAKAN FRAUD HEXAGON PADA PERUSAHAAN YANG TERINDEKS IDXBUMN20 Maulida, Maulida; Rahmazaniati, Linda; Vonna, Sari Maulida; Mahdani, Said; Fatmayanti, Fatmayanti
Jurnal Aplikasi Akuntansi Vol 9 No 1 (2024): Jurnal Aplikasi Akuntansi, Oktober 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v9i1.432

Abstract

This research has a problem with financial statement fraud with the smallest percentage of cases but has the greatest impact on state losses among other frauds. This study aims to detect financial statement fraud using fraud hexagon in IDXBUMN20 indexed companies. There are six dimensions in the fraud hexagon consisting of stimulus, ability (Capability), conspiracy (Collusion), opportunity (Opportunity), rationalisation, and (arrogance). This study measures financial statement fraud using the Beneish M-Score. The population of this study were 20 BUMN companies indexed on IDXBUMN20. To select the sample, purposive sampling method was used for 15 state-owned companies for 3 years of observation with 45 observations. Logistic regression model as an analysis technique. Data processing with SPSS 26 which obtained results showing that financial stability proxy stimulus, auditor turnover proxy opportunity and ineffective supervision proxy rationalization affect financial statement fraud. While the change of directors proxy capability, the number of independent commissioners who hold concurrent positions proxy collusion, and the number of CEO photos in the annual report proxy arrogance have no effect on financial statement fraud.
Optimalisasi Belanja Daerah Pada Badan Pengelolaan Keuangan Kabupaten Aceh Barat Daya Fitri, Rima Hidayatul; Fatmayanti, Fatmayanti
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 1 (2024): JIAKES Edisi Februari 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i1.2381

Abstract

Expenditures in the budget realization report have great significance because they reflect the use of public funds obtained from regional taxes. The interest of the community as the party who contributes these funds through taxes, lies in the desire to assess the extent to which the use of these funds is in accordance with the objectives, effective, efficient and focused on the public interest. Spending analysis can be done using the spending variance ratio, spending growth ratio, spending harmony ratio and spending efficiency ratio. The aim of this research is to analyze regional spending performance through the variance ratio, growth, harmony and efficiency of regional spending at the Southwest Aceh Regency Financial Management Agency. This research is quantitative descriptive. Data was collected through documentation techniques. This research uses secondary data in the form of the Budget Realization Report of the Southwest Aceh Regency Financial Management Agency. The results of this research can be concluded that the calculation results of the spending variance ratio show good results with an average of -14.12%. The calculation results of the expenditure growth ratio show positive results with an average of 7.84%. The calculation results of the expenditure harmony ratio show that the operating expenditure results are an average of 63.12%, while for capital expenditure it is 24.14%. The calculation results of the shopping efficiency ratio show an average result of 86.39%, which means that if you look at the shopping efficiency criteria, it is included in the quite efficient category.
Implementasi Strategi Marketing Mix Guna Pengembangan Destinasi Wisata di kabupaten Aceh Jaya Yusnaidi, Yusnaidi; Zhafira, Nabila Hilmy; Damrus, Damrus; Muzakir, Muzakir; Fatmayanti, Fatmayanti
Jurnal Pengabdian Agro and Marine Industry Vol 4, No 1 (2024): Jurnal Pengabdian Agro And Marine Industry
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jpami.v4i1.8699

Abstract

The creation of tourism-aware youth groups, or Pokdarwis, in various communities along the coast of Aceh Jaya Regency has demonstrated actual awareness of the huge potential of tourism. Pokdarwis Pasie Luah, located in Dayah Baroe Village, Krueng Sabee District, is one of these pokdarwis. Teuku Umar University collaborates with Pokdarwis Pasie Luah through community service activities to improve the quality of human resources in the tourism sector and to develop a marketing mix plan to entice tourists to visit tourist spots in Aceh Jaya. The execution of capacity building training and culinary instruction is the concrete aspect of this community service initiative.  Electric scooters, tents, and advertising materials have also been supplied to assist with promotional operations in order to boost visitor visits. Community service activities that contribute to the empowerment of the Pasie Luah Pokdarwis could serve as a model for initiatives to empower other pokdarwis in Aceh Jaya Regency. So that the results of this community program can be sustained and turned into a movement for all tourist stakeholders to work together to promote the Aceh Jaya tourism sector.
Pelatihan Teknik Copywriting untuk Promosi Wisata Melalui Media Sosial Husen, Tamitha Intassar; Hadi, Fajri; Hidayat, Muhammad Rahmat; yusnaidi, yusnaidi; Fatmayanti, Fatmayanti
Jurnal Pengabdian Agro and Marine Industry Vol 3, No 2 (2023): Jurnal Pengabdian Agro And Marine Industry
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jpami.v3i2.8488

Abstract

In the dynamic realm of modern tourism promotion, the influence of social media cannot be ignored. As the digital landscape continues to evolve, the art of copywriting is emerging as an indispensable tool for capturing audiences and driving target market engagement. This article discusses the implementation of copywriting training in the context of promoting tourist destinations on social media platforms. By exploring the interplay between persuasive language, storytelling, and the immersive nature of social media, this article highlights how effective copywriting techniques can transform ordinary travel narratives into engaging and irresistible tales. Through comprehensive analysis of successful campaigns, it uncovers strategies for creating compelling content that resonates with diverse audiences, elicits emotional connection, and ultimately fosters a desire to explore the causes on display. The implementation of this copywriting training has added insight to harness the power of words to arouse the desire to visit and inspire tourists to start a pleasant tour.
PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PADA PT PLN NUSANTARA POWER Tanjung, Annisa Kifli; Fatmayanti, Fatmayanti
Jurnal Ekobismen Vol 4, No 1 (2024): Januari 2024
Publisher : Fakultas Ekonomi Universitas Jabal Ghafur, Sigli. Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jeko.v4i1.2134

Abstract

Tujuan dari penelitian ialah mengidentifikasi pengaruh KLK berdasarkan perubahan SIA pada pada PT PLN Nusantara Power. Pendekatan yang diterapkan ialah analisis deskriptif dengan pemanfaatan data primer. Data pada penelitian ini diolah melalui SPSS 20. Analisis statistik yang diterapkan pada penelitian ini adalah uji analisis regresi linier sederhana, pengujian hipotesis dengan menggunakan uji t. Populasi penelitian berupa laporan keuangan pada PT PLN Nusantara Power. Sampel penelitian yang digunakan berwujud 31 responden pada PT PLN Nusantara Power upk Nagan Raya dengan pemerolehan sumber data melalui hasil pengisian kuesioner. Diketahui bahwa penerapan SIA berpengaruh pada KLK. Hasil penelitian menjelaskan penerapan sistem informasi akuntansi yang baik dan benar dapat memberikan peningkatan pada kualitas laporan keuangan.Kata Kunci: Kualitas Laporan Keuangan, Sistem Informasi Akuntansi.
Pengaruh Pembiayaan Kredit Usaha Rakyat (KUR) Terhadap Perkembangan Usaha Mikro Kecil dan Menengah di PT Bank BSI KCP Nagan Raya 2 Fitriyani, Nur; Fatmayanti, Fatmayanti
Journal of Economics, Bussiness and Management Issues Vol. 1 No. 1 (2023): Oktober-Desember
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jebmi.v1i1.69

Abstract

People's Business Credit (KUR) can provide capital and encourage the development of community businesses which ultimately affects the income earned. For this reason, it is very important to develop KUR to reduce poverty levels and increase the contribution of MSMEs to the local economy. This research aims to see how KUR financing influences the development of MSMEs, and how this can help overcome the problems of unemployment and poverty and provide benefits to the community in Nagan Raya Simpang Peut. This research uses quantitative methods with a sample of 30 people from People's Business Credit (KUR) borrower customers at PT Bank BSI KCP Nagan Raya 2. The data collection technique uses a questionnaire, where after the data is collected it will be tested for validity and reliability to ensure validity and reliability. reliability of data obtained from respondents. Then afterwards it will be analyzed using the Likert scale technique. The findings obtained are that through KUR loans, MSME businesses can grow and develop because KUR can provide opportunities for MSME players to increase capital and expand operational scale so that they can increase production and product marketing. KUR has a positive impact, namely that it can increase income, welfare and provide new job opportunities.
Co-Authors Damrus, Damrus Fitri, Rima Hidayatul Hadi, Fajri Hidayat, Muhammad Rahmat Husen, Tamitha Intassar mahdani, said Maulida, Maulida Muzakir Nur Fitriyani RAHMAZANIATI, LINDA Tanjung, Annisa Kifli VONNA, SARI MAULIDA Yusnaidi, Yusnaidi Zhafira, Nabila Hilmy