Article Per Year (5 Year)
p-Index From 2019 - 2024
1.037
P-Index
This Author published in this journals
All Journal I-Finance Journal Jurnal Ekonomi dan Manajemen Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Penelitian Ekonomi Akuntansi (JENSI) Forum Bisnis dan Kewirausahaan
Poppy Indriani
Universitas Bina Darma Palembang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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,  
FRAUND DIAMOND DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN Poppy Indriani
I-Finance Journal Vol 3 No 2 (2017): I-FINANCE: a Research Journal on Islamic Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ifinance.v3i2.1690

Abstract

Effect of Diamond Fraud in Financial Statement Fraud detection. This study aimed to get empirical evidence regarding the effectiveness of diamond fraud in detecting fraudulent financial statements. Variables - variables of diamond fraud is financial stability is proxied by ACHANGE, external pressure proxied with leverage, financial targets are proxied by the ROA, nature of industry proxied by inventory, ineffective monitoring proxied by BDOUT, audit opinion and change of directors. Financial statement fraud detection in this study using the F-score models. The results of this study indicate that external pressure, financial targets, ineffective monitoring, audit opinion and change of directors does not have influence in detecting fraudulent financial statements. While the financial stability and nature of industry to have an influence in detecting fraudulent financial statements.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP BIAYA HUTANG STUDI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021 Pitri yani; Poppy indriani
Jurnal Penelitian Ekonomi Akuntansi Vol 6 No 2 (2022)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v6i2.6587

Abstract

This study aims to determine the effect of Good Corporate Governance either partially or simultaneously on the cost of debt of manufacturing companies listed on the Indonesia Stock Exchange. The data analysis method used is multiple linear regression with 95% certainty. Based on the results of partial multiple linear regression or t test, the variables of institutional ownership, the board of commissioners, the board of directors, and the audit committee partially have no effect on the cost of debt in manufacturing companies. listed on the Indonesia Stock Exchange. Simultaneously or the f test, the variables of institutional ownership, the board of commissioners, the board of directors, and the audit committee simultaneously have no effect on the cost of debt in manufacturing companies listed on the Indonesia Stock Exchange. And the results of the coefficient of determination of the Adjusted R² value of -0.052. This means that the ability of institutional ownership variables, the board of commissioners, the board of directors, and the audit committee to explain the cost of debt, while the rest is influenced by other variables not examined in this study.
Analisis Pajak Penghasilan Analisis Pajak Penghasilan Sebelum Dan Setelah Undang-Undang Nomor 7 Tahun 2021 Bagi Wajib Pajak Orang Pribadi Relly Vivianda; Poppy Indriani
FORBISWIRA FORUM BISNIS DAN KEWIRAUSAHAAN - SINTA 4 Vol 12 No 2 (2023): Forum Bisnis dan Kewirausahaan
Publisher : LPPM Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/forbiswira.v12i2.3213

Abstract

Perubahan kebijakan sejak pemerintah mengesahkan Undang-Undang Nomor 7 Tahun 2021 (yang disebut UU HPP) pada 7 Oktober 2021 saat ini masih menjadi pembahasan yang cukup hangat dan juga menarik perhatian. Pada kebijakan tersebut terdapat enam perubahan peraturan perpajakan salah satunya adalah perubahan pajak penghasilan (PPh). Kebijakan ini dilakukan oleh pemerintah yang diatur dalam peraturan perundang-undangan, dengan besarnya tarif pajak tersebut menyesuaikan pada keadaan perekonomian yang di alami oleh masyarakat pada saat Indonesia dan dunia sedang menghadapi wabah Corona Virus Disease 2019. Tujuan dari penelitian ini adalah untuk menganalisis perubahan sebelum dan setelah UU No 7 Tahun 2021 bagi wajib pajak orang pribadi. Metode penelitian yang digunakan dalam penelitian ini adalah jenis penelitian deskriptif dengan pendekatan kualitatif. Prosedur yang dipakai dalam pengumpulan data ini yaitu, observasi, wawancara, serta dokumentasi. Data yang penulis gunakan dalam penelitian ini adalah data perhitungan gaji karyawan pada tahun 2021 di PT. Tunas Baru Lampung cabang kota Palembang. Hasil analisis pada PT. Tunas Baru Lampung cabang kota Palembang telah melakukan perhitungan pajak penghasilam pasal 21 terhadap karyawannya baik sebelum ataupun setelah berlakunya undang-undang HPP perusahaan tetap patuh melakukan perhitungan pajak PPh pasal 21 sesuai dengan Undang –Undang Perpajakan yang telah berlaku.
Analisis Sistem Pengendalian Internal terhadap Akuntansi Persediaan Barang pada Indomaret Dwikora 2 Palembang Nur Hikmatu Nisa; Poppy Indriani
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.5227

Abstract

The problem that occurs in this company is the frequent loss of inventory. Therefore this study aims to determine the procedure for receiving, issuing goods and to evaluate the internal control system for inventory accounting at Indomaret Dwikora 2 Palembang. This study uses qualitative data analysis and data obtained through observation, interviews and documentation. From the results of the study, it can be concluded that the internal control system implemented by the company has not been running effectively and efficiently because there are several elements of internal control that have not gone well, such as the absence of strict separation of store functions and warehouse functions and goods inspection transactions. implemented by one function only. In addition, regular employee rotation has not been carried out, in warehouses and Indomaret stores there are still several CCTVs whose cameras are blurry and even turn off and there is also no monitoring function that aims to monitor consumers who shop at Indomaret stores so that they can anticipate acts of theft and the like..
Pengaruh Audit Internal terhadap Penerapan Good Corporate Governance pada PT.Bank Mandiri Persero Tbk KCP Sudirman Palembang Nurlely Pratiwi; Poppy Indriani
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.5231

Abstract

This study aims to determine the effect of internal audit on the implementation of good corporate governance at PT. Bank Mandiri (Persero) Tbk KCP Sudirman Palembang. Good corporate governance is the dependent variable in this study, while internal audit is the independent variable. The sample in this study was 31 employees who were obtained using a non-probability sampling technique. This type of research is causal associative, where there is a causal relationship between the dependent and independent variables. The data collection techniques used were interviews and questionnaires using a multiple linear regression analysis approach through IBM SPSS version 21 software. The results of this study indicate that the implementation of internal audit has a significant influence on good corporate governance with a significant value of alpha 0.000 (0.000 <0.05).
Co-Authors Nur Hikmatu Nisa Nurlely Pratiwi Pitri Yani Relly Vivianda Rolia Wahasusmiah