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All Journal Fokus Ekonomi PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Fokus Abdimas
Walid Rudianti
Sekolah Tinggi Ilmu Ekonomi Tamansiswa
Economics, Econometrics & Finance Education

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DETEKSI KECURANGAN LAPORAN KEUANGAN DENGAN DIAMOND FRAUD THEORY PADA PERUSAHAAN SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Walid Rudianti; Siti Maesaroh
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 17, No 2: Desember 2022
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.17.2.313 - 329

Abstract

The characteristics of the quality of financial reports are that financial statements must be reliable, the reliability of information in financial statements is influenced by several factors, namely honest presentation, substance over form, neutrality, sound judgment, completeness. However, there are still companies that commit fraud in financial statements. Fraud is an unlawful act that contains elements of intent, malicious intent, fraud, concealment and abuse of trust, with the aim of taking illicit profits which can be in the form of money, goods/wealth, and others. Fraud financial statements can be detected using the Diamond Fraud Theory. This study aims to determine the factors that influence financial statement fraud. The population of this study are transportation companies listed on the Indonesia Stock Exchange in 2015 – 2018. The number of companies listed is 27 companies, after sampling using purposive sampling where only companies that earn profits are included in the research sample. From the entire population, a sample of 8 companies was obtained, with observations for 4 years, data were obtained from 32 companies' financial statements. The results of this study state that partially pressure, opportunity and rationalization have no effect on financial statement fraud, while the capability variable has an influence on financial statement fraud. The results simultaneously state that pressure, opportunity, rationalization and capability affect financial statement fraud.
Tingkat Pengungkapan Pelaporan Keberlanjutan dan Kinerja Perusahaan Walid Rudianti; Yenny Purbandari
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 12 No 2 (2020): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v12i2.100

Abstract

The study of the impact of sustainability reporting on financial performance, corporate value and abnormal returns has been done. The quantitative approach is used to observe the impact. The population of this study are companies that issue sustainability reporting listed on the Bursa Efek Indonesia during the year 2013-2016. The sample of this study amounted to 32 taken with purposive sample method. Based on the results of a simple regression analysis for the effect of sustainability reporting on financial performance obtained adjusted R2 value of 15.9%. The effect of sustainability reporting on company value obtained adjusted R2 results of 9.6%. While for the sustainability reporting of abnormal returns, the probability value is 0.617> 0.05, which indicates that there is no effect of the continuous report.
PENINGKATAN PENGELOLAAN PENJUALAN MELALUI PELATIHAN PEMBUKUAN SEDERHANA DAN PELAPORAN KEUANGAN DI DESA GENTANSARI KECAMATAN PAGEDONGAN, KABUPATEN BANJARNEGARA Ghonimah Zumroatun Ainiyah; Walid Rudianti; Yubiharto Yubiharto; Kartika Dewi Permatasari
Fokus ABDIMAS Vol 1, No 1: OKTOBER 2022
Publisher : STIE Pelita Nusantara

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Abstract

The residents of UMKM business actors in Gentansari Village, Pagedongan District, Banjarnegara Regency experience various problems, namely the lack of understanding of these UMKM entrepreneurs regarding the importance of packaging and labeling on a product, which can add a competitive advantage to business actors compared to their competitors and the importance of good financial reporting records for business actors. increase sales turnover, and understand that in the digital era there are many applications to help record financial statements. the importance of product packaging and labeling from 50% to 100%. All snack food UMKM actors understand how to further improve their ability to innovate in packaging and labeling marketed products to make them more attractive, so that the goal of attracting buyers' attention can be achieved. And of course it can have a positive impact on increasing the income of the community. Second, the socialization of the recording of financial reporting has met the targeted output, namely an increase in understanding of the importance of recording financial reporting.Keywords: packaging, financial report recording
Pelatihan dan Pendampingan Penyusunan Laporan Keuangan Sesuai Standar Akuntansi Bagi Pelaku UMKM di Desa Wisata Pagak Walid Rudianti; Damayanti Damayanti; Kartika Dewi Permatasari; Ghonimah Zumroatun Ainiyah
Fokus ABDIMAS Vol 1, No 2: APRIL 2023
Publisher : STIE Pelita Nusantara

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Abstract

Pengabdian kepada masyarakat dilaksanakan dengan tujuan memberikan pelatihan dan pendampingan bagi pengelola wisata dan pelaku UMKM di Desa Wisata Pagak, Kecamatan Klampok, Kabupaten Banjarnegara. Pelaksaan kegiatan ini diharapkan dapat meningkatkan kompetensi penyusunan laporan keuangan sesuai standar Akuntansi bagi pengelola wisata dan pelaku UMKM yang nantinya dapat menjadi syarat memperoleh pendanaan untuk pengembangan usaha dari pihak ketiga. Peserta pelatihan dan pendampingan memperoleh pemahaman tentang penyusunan laporan keuangan dari mulai menganalisis transkasi, menjurnal, memposting, mengklasifikasikan dan menyusun laporan keuangan. Pengabdian dilaksanakan dengan metode survey, ceramah, simulasi dan pendampingan. Kegiatan pengabdian terlaksana dengan baik dan lancar. Peserta sangat antusias dalam mengikuti dari setiap sesi yang dilaksanakan.
Co-Authors Damayanti Damayanti Ghonimah Zumroatun Ainiyah Ghonimah Zumroatun Ainiyah Kartika Dewi Permatasari Kartika Dewi Permatasari Siti Maesaroh Yenny Purbandari Yubiharto Yubiharto