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Determinan Fraudulent Financial Reporting: Perspektif Teori Fraud Pentagon Rolia Wahasusmiah; Poppy Indriani
Jurnal Ekonomi dan Manajemen Vol. 21 No. 1 (2020): Februari
Publisher : Program Pascasarjana Universitas Gajayana

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Abstract

Cheating in financial statements is done intentionally presenting and manipulating the value of material can mislead stakeholders in decision making for the company.  The research aims to indicate and analyze the influence of fraudulent financial reporting by testing elements of fraud in the Pentagon fraud theory in manufacturing companies listed on the Indonesia Stock Exchange period 2013-2018. The independent variables used in this study were the the Pentagon fraud with the five elements of the indicator which is pressure, Opportunity (opportunity), rationalization (rationalization), competence (competence), and arrogance The dependent variable used is the fraudulent financial reporting that is proscribed with the F-Score. This form of research is quantitative using the company's annual report data and library studies. The analytical techniques described in this study used multiple linear regression. The results of this study stated that financial stability, financial target and external pressure have a significant influence on fraudulent financial reporting. While Institutional ownership, Ineffective monitoring, quality of external auditors, Change in auditor, change in direction, frequent number of CEO's picture has no effect on fraudulent financial reporting.   Keywords: Fraud pentagon theory, fraudulent financial reporting, institutional ownership,  
SOSIALISASI PEMBELAJARAN JARAK JAUH (PJJ) UNTUK MAHASISWA BERPRESTASI OLAHRAGA DI UNIVERSITAS BINA DARMA Bangkit Seandi Taroreh; Rolia Wahasusmiah; Hadi Syaputra
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 2: Juli 2021
Publisher : Bajang Institute

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Abstract

Pembelajaran jarak jauh (PJJ) di masa pandemi covid-19 merupakan salah satu alternatif solusi agar pembelajaran di Universitas Bina Darma dapat berjalan namun belum optimalnya mahasiswa berprestasi olahraga dalam menerapkan PJJ sehingga membutuhkan sosialisasi. Tujuan kegiatan pengabdian masyarakat ini diharapkan adanya peningkatan pengetahuan tentang PJJ. Metode yang digunakan yaitu persiapan, pelaksanaan dan evaluasi. Sosialisasi dilakukan pada 74 mahasiswa. Hasil menunjukkan bahwa adanya peningkatan pengetahuan mahasiswa berprestasi olahraga sebesar 70,3% (52 mahasiswa) kategori tinggi dan 29,7% (22 mahasiswa) kategori sedang. Adapun materi terdiri dari 1) berprestasi akademik dan olahraga, 2) pembelajaran jarak jauh (PJJ) berbasis heutagogi pada masa pandemik covid-19, 3) optimalisasi dan tutorial penggunaan e-learning.
Klinik Pengurusan Hak Cipta dan Hak Merek untuk Dosen dan Mahasiswa Universitas Bina Darma Ferry Kurniawan; Rasmila Rasmila; Rolia Wahasusmiah; Deni Erlansyah; Rahmat Novrianda Dasmen; Heri Suroyo; Taqrim Ibadi; Ade Kemala Jaya; Oktaviana Karunia Ilahi; Fauzan Azhiman
Pelita Masyarakat Vol 3, No 2 (2022): Pelita Masyarakat, Maret
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/pelitamasyarakat.v3i2.6785

Abstract

Intellectual Property Rights (IPR) is one of the things that must be owned by lecturers and students to acknowledge their creations. There are many parts to IPR, as an initial recognition of works, Lecturers and Students at least have Copyright and Brand Rights. This also applies to Bina Darma University, which has a work program to improve IPR from Lecturers and Students through the Directorate of Innovation and Business Incubator (DIIB). Therefore, Community Service (PkM) activities in which the team is a member of DIIB carry out IPR management clinics by introducing Copyright and Brand Rights to Bina Darma University Lecturers and Students. By the Direct Action method, the PkM Team accompanies Participants and directs them to register an account for the Management of Copyright and Brand Rights. As for the 51 participants who attended the clinic, there were 60.8% lecturers and 39.2% students. In addition, it is recorded that 68.6% of all Participants do not have IPR, both Copyright and Brand Rights. During the PkM activity, participants are welcome to ask questions and discuss during direct practice for the submission of Copyright or Brand Rights. From the results of the PkM activities that have been carried out, it was found that 100% of the Participants already have an account for managing Copyright and Brand Rights and 85% have tried to apply for Copyright and also Brand Rights.