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FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN LAPORAN KEUANGAN DENGAN ANALISIS FRAUD TRIANGLE Hafizah, Nurul; Respati, Novita Weningtyas; Chairina, Chairina
Jurnal Reviu Akuntansi dan Keuangan Vol 6, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (936.031 KB) | DOI: 10.22219/jrak.v6i1.5077

Abstract

This research aims to examine, analyze, and obtain evidence the influences factors in fraudtriangle to financial statement fraud on Manufacturing Companies that Listed on IndonesiaStock Exchange. This research’s population are Manufacturing Companies that Listed on Indonesia Stock Exchange Period 2011-2015. In this research using purposive sampling method todetermine the samples. Total sample of this research are 57 companies. This research useslogistic regression analysis to examine the effects of various independent variables on financialstatement fraud. The independent variables in this research are factors in fraud triangle. Theresult of this research indicated that financial stability influences the financial statementfraud. However, other variabel like external pressure, personal financial need, financial targets,nature of the industry, effective monitoring, and rationalization were not influence on financialstatement fraud.Keywords: Financial statement fraud, fraud triangle, pressure, opportunity, rationalization
Accounting Treatment of Biological Assets in Plantation Industry on Wetlands (Case Study in Plantation Company Entities in South Kalimantan) Sarwani, Sarwani; Chairina, Chairina
Journal of Wetlands Environmental Management Vol 6, No 2 (2018): : (July-December)
Publisher : Center for Journal Management and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jwem.v6i2.181

Abstract

The purpose of this study is to determine the Accounting treatment of biological assets based on IAS 41 Agriculture. DSAK-IAI in the process of convergence of PSAK with IFRS states that one of the standards that is still being project remaining work since 2010 is IAS 41. IAS 41 is adopted into PSAK No.69 Agriculture as the Accounting standard that regulates special biological assets that will be effectively applicable on 1 January 2018. The results of this study are expected to provide the description of Accounting treatment based on IAS 41 in more detailed and clear in terms of recognition and presentation and disclosure of biological assets. However, in terms of measurement, IAS 41 will be more difficult to implement because the market price for the plantation industry has not been able to be a benchmark of fair value.       This research was a qualitative descriptive research by giving a description of the Accounting treatment of biological assets engaged in oil palm plantation. Data collection techniques used questionnaires sent to the company with 10 (ten) samples of oil palm companies representing Banjarmasin City, Banjarbaru City, Banjar Regency, Tapin Regency and Tanah Laut regency. The data were analyzed by using descriptive analysis and index calculation of implementation conformity to the standard.        The results showed that the companies have applied the Accounting treatment of biological assets on the average of 90.8% based on research indicators. In terms of classification the companies have classified 100% of its biological assets well. Recognition, measurement and assessment of biological assets, the companies applied research indicators in the range of 84% - 97%, this condition was caused more because the basis of valuation with the fair value of biological assets was not readily available in the active market thus affecting the recognition, measurement and valuation of those assets. While Presentation and Disclosure of Biological Assets in the financial statements, the companies applied 77.5% - 96% of the existing disclosure indicators.   
PENILAIAN TINGKAT KESEHATAN BANK SYARIAH MANDIRI: PENDEKATAN METODE RGEC (RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNING DAN CAPITAL) Husain, Muhammad Rizky; Hikmah, Nor; Chairina, Chairina
MALIA: Journal of Islamic Banking and Finance Vol 2, No 1 (2018)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v2i1.4762

Abstract

The purpose of this study is to analyze the health level of Bank Syariah Mandiri in the period 2012-2016 with RGEC method. This method consists of four factors. These factors are risk profile, good corporate governanc),earning and capital. This research is a descriptive study. Data analysis unit of this research is Annual Report of Bank Syariah Mandiri in the period of 2012 until 2016, this research use quantitative data with source of secondary data and analysis method of data in this research is descriptive quantitative. The results of research show that the performance decline of Bank Syariah Mandiri in 2013 is caused by increased operating expenses exceeding the increase in operating income. The performance decline of Bank Syariah Mandiri in 2014 is caused by losses suffered by Bank Syariah Mandiri resulting from a decrease in operating income accompanied by an increase in operating expenses while the total of assets increased. However, in 2015, the level of health of BSM settled in rank 3 with the title of being quite healthy, and the level of health of BSM in 2016 increased to rank 2 with a healthy predicate.
PENILAIAN TINGKAT KESEHATAN BANK SYARIAH MANDIRI: PENDEKATAN METODE RGEC (RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNING DAN CAPITAL) Husain, Muhammad Rizky; Hikmah, Nor; Chairina, Chairina
MALIA: Journal of Islamic Banking and Finance Vol 2, No 1 (2018)
Publisher : MALIA: Journal of Islamic Banking and Finance

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (185.652 KB) | DOI: 10.21043/malia.v2i1.4762

Abstract

The purpose of this study is to analyze the health level of Bank Syariah Mandiri in the period 2012-2016 with RGEC method. This method consists of four factors. These factors are risk profile, good corporate governanc),earning and capital. This research is a descriptive study. Data analysis unit of this research is Annual Report of Bank Syariah Mandiri in the period of 2012 until 2016, this research use quantitative data with source of secondary data and analysis method of data in this research is descriptive quantitative. The results of research show that the performance decline of Bank Syariah Mandiri in 2013 is caused by increased operating expenses exceeding the increase in operating income. The performance decline of Bank Syariah Mandiri in 2014 is caused by losses suffered by Bank Syariah Mandiri resulting from a decrease in operating income accompanied by an increase in operating expenses while the total of assets increased. However, in 2015, the level of health of BSM settled in rank 3 with the title of being quite healthy, and the level of health of BSM in 2016 increased to rank 2 with a healthy predicate.