Riset - Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
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Case Analysis Of Revenue Recognition Fraud Of Pt Garuda Indonesia (Persero) Tbk In 2018
No full textThe purpose of this study is to analyze cases of revenue recognition fraud at PT Garuda Indonesia that occurred for the 2018 financial statements. This case attracted public attention because PT Garuda as one of the leading state-owned airlines in Indonesia is known for its service performance. In order to achieve our research objectives, we investigated these fraud cases with a qualitative approach. The findings of the study are that PT Garuda Indonesia committed fraud by acknowledging compensation income for the right to install connectivity and entertainment service equipment on board and content management from the agreement with PT Mahata Aero Teknologi in the consolidated financial statements of PT Garuda Indonesia (Persero) Tbk in 2018. Action This is an intent or negligence and is included in the cook the book scheme, namely recognizing income before it can be recognized. Fraud is driven by industrial pressures in the form of unfavorable industrial conditions and financial pressures in which companies try to book maximum profits in order to achieve the target set. The result of the action is that the resulting financial statements are materially misleading.
 
Relations Green Business Innovation Top Knowledge, Entrepreneurial Business Awareness And Awareness Of Coconut Young (Cocos Nucifera Lin) And Its Impact On Environmental Sustainability
No full textThis research was conducted to analyze the direct and indirect relationship between green business innovation dimensions through the Knowledge, awareness, and concern of young coconut entrepreneurs (Cocos nucifera lin). It could be done towards environmental sustainability to minimize greenhouse gas emissions caused by entrepreneurial activities that cause global warming. The number of samples used in this study was 60 respondents with the sampling technique using purposive sampling. The data analysis method used was bivariate correlation analysis and path analysis (path analysis). Result study found a significant positive relationship between green input, green process, green products, green marketing to Knowledge, awareness, and concern. Directly green information, green revolution, green development, green marketing have a positive and significant relationship to environmental sustainability. The variables of Knowledge, awareness, and concern have a positive and meaningful connection to ecological sustainability. From the results of the path analysis, the direct relationship value is greater than the indirect cost. Green, green, green, and green marketing through the variables of knowledge, awareness, and concern do not have an indirect relationship to environmental sustainability
Strengthening Innovation And Entrepreneurship In Improving SMES Competitiveness
No full textMSMEs are able to penetrate Indonesia's GDP by 60%, but the contribution to Indonesia's exports is still lagging behind compared to Southeast Asian countries such as Thailand and the Philippines which have high competitiveness. The economic potential of the Parung district in 2017, seen from the perspective of the MSMEs is at a growth stage. This research analyzes and proves that Innovation and Entrepreneurship influences the competitiveness of MSMEs in Parung district. The population in this study were the MSMEs of Parung subdistrict registered in the MSMEs forum, the sample used was 60 respondents with the Purposive Sampling method. The method used to analyze and interpret data is descriptive statistical analysis using a variance-based Structural Equation Model or called Partial Least Square. The results obtained by all indicators on all variables of this study have met the convergent validity test. The Average Variance Extracted (AVE) value indicates that the entire construct declared valid. The cronbach’s alpha value of all constructs indicating that the construct is declared reliable. The direction of the relationship between Innovation and Entrepreneurship is positive, and Innovation has a significant effect on competitiveness. The direction of the relationship between Entrepreneurship and Competitiveness is positive and Entrepreneurship has a significant effect on Competitiveness. Overall it can be concluded that both Innovation and Entrepreneurship contribute directly to Competitiveness. Thus the increase in Innovation and Entrepreneurship directly affects the improvement of MSMEs Competitiveness.
Key words: Competitiveness, Innovation, Entrepreneurship, MSME
Analysis Of Factors That Affect The Auditors’ Audit Judgment (A Case Study At The Audit Board Of The Republic Of Indonesia BPK RI
No full textThe purpose of this study is to analize factor – factor such as auditor experience and obedience pressure can be influence to audit judgment. This research is quantitative research, the data used in this study is primary data by distributing questionnaires to BPK Jakarta. Data is processed using the help of SPSS 25.
Population in this study were auditor who work in the BPK Jakarta. Questionnaires were distributed as many as 202 questionnaires, The samples selected by purposive sampling. The data analysis used methods to prove the hypothesis are classic assumptions test, multiple regression models.
This Study result that auditor experience has no effect on audit judgment, but obedience pressure has a significant effect on audit judgment
The Effects Of Liquidity, Solvency, Type Of Industry, And Auditor Switching On Audit Report Lag In Lq45 Index Companies
No full textFinancial statement should provide high quality of information which is useful for stakeholder, especially investors to make investment decision. The important quality of a financial statement is timeliness. Otoritas Jasa Keuangan (OJK) has regulated that go public companies have to provide annual financial statement along with the audit report from public accountant that must be given to OJK not later than the end of third month after the financial year ends. Therefore, it is important for companies to pay attention in audit report lag. This research is focused on the effect of liquidity, solvability, type of industry and auditor switching toward audit report lag. This research is conducted at LQ45 Index Companies which are listed on Indonesia Stock Exchange in 2015 – 2018. The research method is causal study. The hypothesis is testing using panel data regression. This research founds that type of industry has a significant partial effect on audit report lag. Whereas, liquidity, solvability and auditor switching do not have significant partial effect on audit report lag. Furthermore, on simultaneous test, it is founded that liquidity, solvability, type of industry and auditor switching are simultaneously affecting audit report lag
Even Number Boards In Indonesian Companies
No full textThe recent globalization has forced firms throughout the world to enhance the performance. The aim of this research is to prove that corporate boards with even number of directors have inadequate corporate governance activities, to prove that corporate boards with even number of directors have inadequate agency problems and to prove that corporate boards with even number of directors decreases firm value, measured by meetings, expenses and market value of equity. The data is collected from the annual financial reports of 197 companies in 2013-2017 period, with a total of 985 company-year observations. The analysis is conducted using panel data regression method after going through diagnostic test. The results of this analysis show that even number of directors does impact corporate governance activities, causes inadequate agency problems and affects firm value. Firms with even number of boards is found having less meeting, greater expenses and lower market value of equity
Analysis Of Conservatism Accounting And Conflict Bondholders-Shareholder Against Quality Of Profit In Indonesia And Australia And Its Comparison
No full textThis study aims to determine the effect of accounting conservatism and the conflict of bondholder-shareholders on the companies' earnings quality that list on the Indonesian Stock Exchange (IDX) and the Australian Securities Exchange (ASX). Besides, this study also aims to determine differences in Indonesia's earning quality level and Australia financial statements. The research method used is a quantitative statistical analysis using the classic assumption test, multiple regression analysis, T-test, and F test by a significance level of 5%. This study's independent variable (X) is accounting conservatism and shareholder bondholder conflict with the dependent variable (Y), earnings quality. The result of the analysis that has been done proves that partially and simultaneously, accounting conservatism has a significant effect on the earning quality in Indonesian and Australian companies.
Meanwhile, in the study of the bondholder-shareholder conflict on earning quality shows that it does not affect achieving quality. But, simultaneously, it involves reaching quality in Indonesian and Australian companies. Meanwhile, based on descriptive statistical analysis, earnings quality in Australia is better than in Indonesia
A Market – Based analysis On Small and A Medium Busines Strategies in Bogor’s Footwear Industry
No full textThis research aims to fill the existing gap, namely the right coaching model that can be developed for MSME practitioners so that they have competitive advantages. A sustainable coaching model application from the Ciomas footwear MSMEs can be carried out in an integrated, directed and targeted, market-based manner. By using qualitative methods, it is known that the atributes of production process, production equipment, production control, buildings and facilities, markets, quality standardization, business management, financing, and promotion have average performance. In this case based on the perception of the footwear MSMEs, the performance measure is on a medium scale, while the expectation measure is on a high scale.
 
The Determinant On Earnings Persistence In Automotive Companies In Indonesia
No full textThe purpose of this study was to determine the effect of the variable Current Ratio, Total Debt To Total Assets, Total Assets Turnover, Return On Assets, on earnings persistence. This study uses secondary data, namely the annual financial statements of automotive companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The sample selection uses a purposive sampling method. The data source is the financial ratios of automotive companies listed on the IDX. Methods of data analysis using the classic assumption test, multiple linear regression, T-test, F-test and the coefficient of determination. The results showed that partial earnings persistence expressed in financial ratios consisting of the Return On Assets (ROA) variable significantly affected earnings persistence, while the Current Ratio (CR), Total Debt To Total Asset (TDTA) and Total Assets Turnover (TATO) has no significant effect on earnings persistence. While the results of the study simultaneously stated in financial ratios consisting of CR, TDTA, TATO, and ROA independent variables stated that together the independent variables had no significant effect on earnings persistence. R Square value of 0.028 can be interpreted that CR, TDTA, TATO and ROA of 2,8% while the remaining 97,2% is influenced by other variables not examined.
Keywords: Current Ratio, Total Debt To Total Assets, Total Assets Turnover, Return On Assets, Earnings Persistenc
Review Of The Implementation Of Inventory Accounting Systems By Per-02-Bc-2019 In Receiver Facilities Impor The Purpose Of Export (KITE)
No full textEase of Import for Export Purposes (KITE) is a government facility to export growth by manufacturing companies. Given this facility, of course, through several conditions that must be met, including the Inventory Information System model owned by the company that must be computerized and accessed by Customs and Excise as required in Per-02 / BC / 2019.
This study aims to examine the suitability of the inventory information system owned by the company receiving the facility (KITE ), which is PT Batara Indah. PT Batara Indah registered as one of the companies using the KITE facility since 2014.
The research method used is the descriptive qualitative method through document study. Information gathering is done through desk studies and discussions with related parties in the company.
The results showed that PT Batara Indah had implemented an Integrated Inventory Accounting Information System model. If referring to the expected Directorate General of Customs and Excise regulation, PT Batara Indah has complied with the law.