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All Journal Jurnal Ilmiah Akuntansi dan Bisnis AKRUAL: Jurnal Akuntansi Asia Pacific Fraud Journal Jurnal Magister Akuntansi Trisakti
Eklamsia Sakti
Universitas Trunojoyo Madura
Economics, Econometrics & Finance Social Sciences

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DETECTION OF FRAUD INDICATIONS IN FINANCIAL STATEMENTS USING FINANCIAL SHENANIGANS Eklamsia Sakti; Tarjo Tarjo; Prasetyono Prasetyono; Moh. Riskiyadi
Asia Pacific Fraud Journal Vol 5, No 2: Volume 5, No. 2nd Edition (July-December 2020)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v5i2.170

Abstract

This study aims to empirically test the detection of indications of financial statement fraud based on financial shenanigans. Financial shenanigans are proxied by the growth in days' sales outstanding, cash flow from operating divided by net income, and accounts receivable divided by sales. Indication of financial statement fraud is proxied by the F-Score model. This research was conducted at oil and gas companies in Indonesia and Malaysia. Hypothesis testing used multiple linear regression analysis. The test was carried out in three steps, namely testing on Indonesia and Malaysia, Indonesia, and Malaysia. The results of this study found evidence that the growth of the days' sales outstanding is significant to the indication of financial statement fraud in Malaysia. Another result is that the growth in a collection period, cash flow from operating divided by net income, and accounts receivable divided by sales is not significant if tested separately for Indonesia and Malaysia and Indonesia.
Uncovering of Potential Fraud in the Preparation of Village Planning and Budgeting Documents in Madura Tarjo Tarjo; Yustin Nur Faizah; Moh. Toyyib; Eklamsia Sakti; Heindrika Eka Pramudita
Jurnal Ilmiah Akuntansi dan Bisnis Vol 16 No 2 (2021)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2021.v16.i02.p04

Abstract

This study determines the planning and budgeting of documents in the gray village. Researchers empirically evaluate and demonstrate how the actual practice of village government was conducted. This study uses a qualitative approach to the case study method to analyze the data, which was drawn from unstructured interviews, observations, and documentation. The findings reveal how opportunities for fraud can be due to a lack of understanding of functions, duties, and responsibilities and how they also affect budget preparation. This is due to the pressure in completing planning and budgeting documents that affect uninformed village chairmen and chiefs who are signing documents. Another finding is that there are typically two village secretaries who act as financial coordinators for one village government. Keywords: documents, planning, budgeting, village
Detecting Indications of Financial Statement Fraud: a Hexagon Fraud Theory Approach Tarjo; Alexander Anggono; Eklamsia Sakti
AKRUAL: JURNAL AKUNTANSI Vol 13 No 1 (2021): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v13n1.p119-131

Abstract

This study emphasizes on examining the fraud hexagon theory referring to signs of fraud of financial statements, which employs all manufacturing companies listed in the IDX (Indonesia Stock Exchange). However, total selected sample are 153 of the manufacturing industry. The companies are categorized into indicated and not indicated committing fraud in the 2010-2018 period by applying the Beneish M-Score. The findings demonstrated that financial stability, the financial targets, the external pressures, the nature of industry, and CEO duality can be applied to predict fraud of financial statements. Meanwhile, personal financial needs, ineffective monitoring, quality of external auditors, auditor turnover, director turnover, and marginal costs cannot indicate occurrence of the fraud of financial statement. The findings conclude that pressure, ego, and opportunity significantly affect the financial statement fraud. Future research are suggested to consider different proxies for fraudulent financial statements; hence, the accuracy of the proxies can be compared with this study. Moreover, adding other proxies of conspiracy such as bonuses received by managers will be beneficial.
BIBLIOMETRIC ANALYSIS OF BIG DATA RESEARCH IN FINANCE Farhan Afie Ar-Raisi; Eklamsia Sakti; Alexander Anggono; Tarjo Tarjo
Jurnal Magister Akuntansi Trisakti Vol. 10 No. 1 (2023): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v10i1.12560

Abstract

Big data consists of structured and unstructured data. In the finance area, the data is extensively applied for business development. Consequently, researches on this area are growth in a fast pace. Hence, this study is intended to portray trend of several previous studies concerning of big data in the financial sector.  Data sources refer to articles searched in the Science Direct, Emerald Insight and Google Scholar. Based on the purposive sampling method, it is acquired 61 papers. Findings of this study indicate that those papers mostly were published by the Science Direct. The research method mostly applied in those studies was a qualitative approach. Most of the papers in this area were published during the 2017 and China was a country that was frequently used as an object of study. The University of Minho was an institution that actively doing research in this area. The Procedia Computer Science was the most active publishing journal, and the decision making was an area that was frequently researched. 
Co-Authors Alexander Anggono Alexander Anggono Farhan Afie Ar-Raisi Heindrika Eka Pramudita Moh. Riskiyadi Moh. Toyyib Prasetyono Prasetyono Tarjo Tarjo Tarjo Tarjo Tarjo Tarjo Tarjo Yustin Nur Faizah