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All Journal DINAMIKA DOTCOM Jurnal Akuntansi STIE Muhammadiyah Palopo Owner : Riset dan Jurnal Akuntansi Conference on Innovation and Application of Science and Technology (CIASTECH) Proceeding of National Conference on Accounting & Finance Bulletin of Management and Business Widyagama National Conference on Economics and Business (WNCEB) Journal of Public and Business Accounting ARMADA : Jurnal Penelitian Multidisiplin Jurnal Ekonomi Kreatif Indonesia Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika (MANEKIN) J-CEKI Jurnal Pengabdian Nasional (JPN) Indonesia
Khojanah Hasan
Fakultas Ekonomi, Universitas Widyagama Malang
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Journal : Jurnal Akuntansi STIE Muhammadiyah Palopo

 1 
ANALISIS PENGARUH FRAUD TRIANGLE TERHADAP LAPORAN KEUANGAN (Studi Kasus Perusahaan Properti di Bursa Efek Indonesia Tahun 2018-2020) Dwi Anggarani; Pradita Wahyu Delfiana; Khojanah Hasan; Wiwin Purnomowati
Jurnal Akuntansi Vol 9, No 1 (2023)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v9i1.1298

Abstract

ABSTRAKDalam perusahaan, seorang manajemen termotivasi berbuat tindakan kecurangan (fraud) dengan cara memberikan informasi tentang kondisi keuangan tidak sesuai dengan yang sebenarnya sehingga akan menguntungkan perusahaan itu sendiri. Kasus-kasus manipulasi laporan keuangan disebabkan karena adanya keinginan perusahaan terhadap nilai saham agar tetap memikat para investor. Penelitian ini bertujuan untuk mengetahui pengaruh financial stability, personal financial need, external pressure, financial targets, ineffective monitoring, dan auditor terhadap laporan keuangan perusahaan properti. jenis penelitian ini menggunakan pendekatan kuantitatif dengan menganalisis data-data sekunder yang ada di Bursa Efek Indonesia (BEI). Hasil penelitian ini menunjukkan bahwa variabel financial stability, personal financial need, external pressure, dinancial targets berpengaruh terhadap kecurangan laporan keuangan. Sedangkan ineffective monitoring dan auditor switch tidak berpengaruh terhadap kecurangan laporan keuangan. Secara simultan, variabel independen memiliki pengaruh sebesar 58,6% terhadap kecurangan laporan keuangan.Kata kunci: fraud triangle, laporan keuangan, Bursa Efek IndonesiaABSTRACTIn a company, a management is motivated to commit fraud by providing information about financial conditions that are not in accordance with the truth so that it will benefit the company itself. Cases of manipulation of financial statements are caused by the company's desire for share value to continue to attract investors. This study aims to determine the effect of financial stability, personal financial need, external pressure, financial targets, ineffective monitoring, and auditors on the financial statements of property companies. This type of research uses a quantitative approach by analyzing secondary data on the Indonesia Stock Exchange (IDX). The results of this study indicate that the variables financial stability, personal financial need, external pressure, financial targets have an effect on fraudulent financial statements. Meanwhile, ineffective monitoring and auditor switching have no effect on fraudulent financial statements. Simultaneously, the independent variable has an influence of 58.6% on fraudulent financial statements.Keywords: fraud triangle, financial reports, Indonesia Stock Exchange
ANALISIS PERLAKUAN AKUNTANSI AKTIVA TETAP PADA RSUD DR. SAIFUL ANWAR MALANG BERDASARKAN PSAP NOMOR 07 Khojanah Hasan; Aliviatus Zahro; Dwi Anggarani; Endah Puspitosarie
Jurnal Akuntansi Vol 9, No 1 (2023)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v9i1.1296

Abstract

ABSTRAKAkuntansi aktiva tetap diukur dengan Pernyataan Standar Akuntansi Pemerintahan Nomor 07 (PSAP 07) pada perlakuan akuntansi aktiva tetap mengenai pengakuan, pengukuran, penyusutan, pengehentian dan penghapusan, dan penyajian aktiva tetap. Penelitian ini bertujuan untuk mengetahui perlakuan akuntansi aktiva tetap pada RSUD Dr. Saiful Anwar Malang untuk Laporan Keuangan yang berakhir tahun 2018 hingga 2020. Penelitian ini menggunakan pendekatan deskriptif kuntitatif dengan laporan keuangan sebagai sampelnya. Hasil penelitian ini menyatakan bahwa pencatatan awal aktiva tetap didasarkan pada harga perolehan, penyusutan aktiva tetap menggunakan metode garis lurus dan tidak diberlakukannya penilaian ulang terhadap aktiva tetap. Aktiva tetap sudah disajikan dengan benar di neraca dan informasi kondisi keuangan diungkapkan dalam Catatan Atas Laporan Keuangan (CaLK). Dalam penyajiannya RSUD Dr. Saiful Anwar Malang sudah sesuai dengan Pernyataan Standar Akuntansi Pemerintah Nomor 07 (PSAP 07).Kata kunci: Perlakuan Akuntansi, Aktiva Tetap, Standar Akuntansi Pemerintahan.ABSTRACTAccounting for fixed assets is measured by Government Accounting Standards Statement No. 07 (PSAP 07) on the accounting treatment of fixed assets regarding the recognition, measurement, depreciation, disposal and write-off, and presentation of fixed assets. This study aims to determine the accounting treatment of fixed assets at RSUD Dr. Saiful Anwar Malang for Financial Statements ending 2018 to 2020. This study uses a quantitative descriptive approach with financial statements as the sample. The results of this study stated that the initial recording of fixed assets was based on the acquisition price, depreciation of fixed assets using the straight-line method and no revaluation of fixed assets was applied. Fixed assets have been properly presented in the balance sheet and information on financial condition is disclosed in the Notes to Financial Statements (CaLK). In his presentation, Dr. Saiful Anwar Malang is in accordance with the Statement of Government Accounting Standards Number 07 (PSAP 07).Kata kunci: Accounting Treatment, Fixed Assets, Government Accounting Standards.
Co-Authors Aliviatus Zahro Ana Sopanah Anisa Putri Muliana Citra Bella Nikita Deny Kurniawan Devi Nurul Qomariah Dini Fitria Silma Dita Alia Farah Dwi Angarani Dwi Anggarani Dwi Nur Saputra Eka Rimba Putra Martha Pratama Eko Teguh Leksono Elsa Maria Freitas Elysabeth Permatasari Endah - Puspitosarie Farid Fathurrahman Febriani Tri Setyaning Tyas Fitria Nur Erawati Fitria Nur Erawati Fitriana Nur Ica Dewi Guido Vandy Chrisdian Gunarianto Gunarianto Gunarianto Hanif Rani Iswari Ika Fitria Nur Hamida Inas Fadhilah Alya Fa’iza Irfan Fatoni Kholifah Kholifah Lani Agustina Lely Dista Safitri Levya Febriyanti Elwarin Listyana Era Murti Marjani Ahmad Tahir Maslika Maslika Maya Ratnasari Michael Oscar De Anthonio Sudi Nadia Vita Melinda Nia Wahyu Febriyani Niken Paramita Pradita Wahyu Delfiana Risa Meilia Shella Anggun Merdiana Siti Nur Aini Sodik Sodik SURVIVAL - - Syamsul Bahri Syifaatuz Zadida Ilyas Syifa Triyanti Maulidiyah Untung Wahyudi Veva Samudra Umasugi Wiwin Purnomowati Zulkifli