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All Journal MBA: Journal of Management and Business Aplication Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak
Nanda Widaninggar
Sekolah Tinggi Ilmu Ekonomi Mandala
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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FINANCIAL PERFORMANCE ANALYSISGOVERNMENT OF JEMBER REGENCY Lina Ayu Candra; Muhammad Firdaus; Nanda Widaninggar
MBA - Journal of Management and Business Aplication Vol 4 No 1 (2021)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/mba.v4i1.423

Abstract

This study aims to analyze the financial performance of JemberRegency Government in terms of the Regional Financial Self-Sufficiency Ratio, the Effectiveness Ratio of Local Own Revenue and Efficiency Ratio of Local Own Income and the Debt Service Coverage Ratio (DSCR) during 2014-2018. This type of research was quantitative descriptive of the Regional Government Financial Statements (LKPD) of the Jember Regency Government. The data collection techniques used were documentation, interviews, and literature study. Quantitative data analysis was used to calculate the amount of Self-SufficiencyRatio, Effectiveness and Efficiency Ratio, and Debt Service Coverage Ratio. The results showed that: (1) the Ratio of Self-Sufficiency of the Jember Regency Government as measured by Local Own Income (PAD)reached an average of 23% for each year. This condition shows that the Self-Sufficiencyofthe Jember Regency Government wasnot as expected. (2) The effectiveness ratio of PAD collection by the Government of Kabupaten Jember reaches an average of 94%. This condition indicates thatthe PAD collection has been effective. Meanwhile, the efficiency ratio of PAD collection reaches an average of 38% per year. This condition shows that the cost of collecting local revenue tends to be efficient because the efficiency ratio was less than 100%. (3) Debt Service Coverage Ratio (DSCR) in 2014 to 2018 shows that local governments were not eligible to make loans because the DSCR value was less than 2.5. Keywords:Debt Service Coverage Ratio, EffectivenessRatio, Self-SufficiencyRatio
The Effect of Fraud Hexagon Model on Fraud Financial Statements in Companies in the Financial Sector Nuril Janah; Lia Rachmawati; Nanda Widaninggar
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 6 No. 2 (2022): July 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v6i2.844

Abstract

This study aims to find the effect of the Fraud Hexagon Model on the Financial Statement Fraud. Fraud Hexagon Model consists of Stimulus which is proxied by Financial Target and External Pressure, Opportunity is proxied by Ineffective Monitoring, Rationalization is proxied by External Quality Auditor, Capability is proxied by Change in Director, Ego is proxied by Frequent Number of CEO's Picture, and Collusion proxied by Political Connection. This study uses purposive sampling method, and the number of companies that are sampled in the study are 42 of 105 companies and analyzed by binary logistic regression analysis. The results of this study found that External Pressure, Auditor External Quality, and Frequent Number of CEO's Picture have an effect on Financial Statement Fraud. Meanwhile, Financial Target, Ineffective Monitoring, Change in Director, and Political Connection have no effect on Financial Statement Fraud on companies in the financial sector listed on the IDX in 2016-2020.
Co-Authors Lia Rachmawati Lina Ayu Candra Muhammad Firdaus Nuril Janah