Electronic Journal Widyatama University (UTama) / Jurnal Elektronik Universitas Widyatama
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Detection of Financial Statement Fraud Using the Diamond Theory Perspective Fraud Method
No full textThe goal of this research is to detect financial statement fraud by using the fraud diamond theory approach. In this experiment, both independent and dependent variables were used. The dependent variable is financial statement fraud, while the independent variable is the one that accounts for opportunity, pressure, capability, and rationalization. The research focuses on banking companies that plan to list on the Indonesia Stock Exchange between 2020 and 2022. The population of this study consists of the 46 banking firms that are listed on the Indonesia Stock Exchange. 42 banking firms make up the research sample, and the sample method used is a purposive sampling methodology that is, a sampling strategy with predetermined criteria. This study approach makes use of logistic regression. According to the study's finding pressure has no effect on financial statement fraud . Opportunity has a negative effect on the release of financial statements. Rationalization and the capability to have a positive effect on financial statement fraud . The limitations of the research obtained after the research were the limitations of the research object only using banking companies registered on the IDX for 2020-2022 and the limitations of the fraud score model which has a high dependence on financial data.The goal of this research is to detect financial statement fraud by using the fraud diamond theory approach. In this experiment, both independent and dependent variables were used. The dependent variable is financial statement fraud, while the independent variable is the one that accounts for opportunity, pressure, capability, and rationalization. The research focuses on banking companies that plan to list on the Indonesia Stock Exchange between 2020 and 2022. The population of this study consists of the 46 banking firms that are listed on the Indonesia Stock Exchange. 42 banking firms make up the research sample, and the sample method used is a purposive sampling methodology that is, a sampling strategy with predetermined criteria. This study approach makes use of logistic regression. According to the study's finding pressure has no effect on financial statement fraud . Opportunity has a negative effect on the release of financial statements. Rationalization and the capability to have a positive effect on financial statement fraud . The limitations of the research obtained after the research were the limitations of the research object only using banking companies registered on the IDX for 2020-2022 and the limitations of the fraud score model which has a high dependence on financial data
The Effect of Hexagon Fraud and Love of Money Components on Determinants of Fraud With Religiosity as A Moderation Variable
No full textThe prevalence of fraudulent activities in the management of village funds underscores the need to explore the factors contributing to such behavior. This study investigates the impact of components of the hexagon fraud model and love of money on the determinants of fraud, with religiosity serving as a moderating variable among village fund managers. Addressing a gap in the existing literature, this research incorporates religiosity as a potential moderating factor—a novelty in this context. The study employs a quantitative approach, with data collected from 67 village officials across three sub-districts in Sidenreng Rappang district using purposive sampling. The data, gathered through direct questionnaire surveys, underwent validity and reliability testing, as well as classical assumption tests, including normality, multicollinearity, and heteroscedasticity tests. Hypotheses were tested using multiple linear regression and moderation regression analyses, facilitated by the SPSS 26 software. The findings reveal that pressure and rationalization significantly and positively influence fraud determinants, while arrogance exhibits a significant negative effect. However, opportunity, ability, collusion, and love of money do not significantly affect fraud determinants. Furthermore, religiosity effectively moderates the influence of pressure and rationalization on fraud determinants but fails to moderate the effects of opportunity, ability, arrogance, collusion, and love of money. These results suggest that village officials must uphold their duties and responsibilities in managing village funds, emphasizing the importance of religiosity in mitigating fraudulent behavior
Pengaruh Pemahaman Akuntansi, Sistem Pengendalian Internal dan Penerapan SAK EMKM Terhadap Kualitas Laporan Keuangan
No full textUsaha Mikro, Kecil dan Menengah (UMKM) merupakan ekonomi produktif yang berdiri sendiri, yang dilakukan oleh orang perorangan atau badan usaha yang bukan merupakan anak perusahaan atau bukan cabang perusahaan yang dimiliki, dikuasai, atau menjadi bagian baik langsung maupun tidak langsung dari usaha menengah atau usaha besar yang memenuhi kriteria. Penelitian ini bertujuan untuk mengetahui Pengaruh Pemahaman Akuntansi (X1), Sistem Pengendalian Internal (X2), dan Penerapan SAK EMKM (X3) Terhadap Kualitas Laporan Keuangan UMKM di Ponorogo. Penelitian ini menggunakan pendekatan kuantitatf dengan menyebarkan pernyataan dalam bentuk kuesioner. Metode yang digunakan untuk penentuan sampel yakni menggunakan Proportionate Stratified Random Sampling dengan jumlah sampel 100 responden yang dihitung menggunakan rumus Slovin. Hasil penelitian ini menunjukkan bahwa variabel pemahaman akuntansi (X1) berpengaruh secara parsial terhadap kualitas laporan keuangan UMKM di Ponorogo, variabel sistem pengendalian internal (X2) berpengaruh secara parsial terhadap kualitas laporan keuangan UMKM di Ponorogo, variabel penerapan SAK EMKM berpengaruh secara parsial terhadap kualitas laporan keuangan UMKM di Ponorogo, dan seluruh variabel independen yakni pemahaman akuntansi (X1), sistem pengendalian internal (X2), dan penerapan SAK EMKM (X3) secara simultan berpengaruh terhadap kualitas laporan keuangan UMKM di Ponorogo.Usaha Mikro, Kecil dan Menengah (UMKM) merupakan ekonomi produktif yang berdiri sendiri, yang dilakukan oleh orang perorangan atau badan usaha yang bukan merupakan anak perusahaan atau bukan cabang perusahaan yang dimiliki, dikuasai, atau menjadi bagian baik langsung maupun tidak langsung dari usaha menengah atau usaha besar yang memenuhi kriteria. Penelitian ini bertujuan untuk mengetahui Pengaruh Pemahaman Akuntansi (X1), Sistem Pengendalian Internal (X2), dan Penerapan SAK EMKM (X3) Terhadap Kualitas Laporan Keuangan UMKM di Ponorogo. Penelitian ini menggunakan pendekatan kuantitatf dengan menyebarkan pernyataan dalam bentuk kuesioner. Metode yang digunakan untuk penentuan sampel yakni menggunakan Proportionate Stratified Random Sampling dengan jumlah sampel 100 responden yang dihitung menggunakan rumus Slovin.
Hasil penelitian ini menunjukkan bahwa variabel pemahaman akuntansi (X1) berpengaruh secara parsial terhadap kualitas laporan keuangan UMKM di Ponorogo, variabel sistem pengendalian internal (X2) berpengaruh secara parsial terhadap kualitas laporan keuangan UMKM di Ponorogo, variabel penerapan SAK EMKM berpengaruh secara parsial terhadap kualitas laporan keuangan UMKM di Ponorogo, dan seluruh variabel independen yakni pemahaman akuntansi (X1), sistem pengendalian internal (X2), dan penerapan SAK EMKM (X3) secara simultan berpengaruh terhadap kualitas laporan keuangan UMKM di Ponorog
MEMANFAATKAN MODEL SARIMA DAN REGRESI VEKTOR UNTUK PRAKIRAAN CURAH HUJAN BULANAN DI KOTA BANDUNG
No full textAs one of the largest cities in Indonesia, Bandung has varying monthly rainfall intensity. High rainfall is very dangerous for people's lives and will have an impact on various sectors such as agriculture, fisheries, tourism, and transportation. For this reason, rainfall prediction is needed as an effort for the government to make policies and the community can anticipate the possibility of high rainfall that occurs. This study compares the effectiveness of SARIMA and Support Vector Regression (SVR) models in predicting monthly rainfall objectively, with the aim of improving decision making for stakeholders. Forecasting rainfall data is carried out based on the best method of the two methods that have been compared. The results showed that the SARIMA method outperformed the SVR method in forecasting precision, as seen from the lower RMSE value of 93.2045. The results provide valuable insights into weather prediction methodologies, benefiting authorities and the public.Sebagai salah satu kota terbesar di Indonesia, Bandung memiliki intensitas curah hujan bulanan yang bervariasi. Curah hujan yang tinggi sangat berbahaya untuk kehidupan masyarakat dan akan berdampak pada berbagai sektor seperti pertanian, perikanan, pariwisata, dan transportasi. Untuk itu diperlukan prediksi curah hujan sebagai upaya untuk pemerintah mengambil kebijakan dan masyarakat dapat mengantisipasi adanya kemungkinan dari tingginya curah hujan yang terjadi. Penelitian ini membandingkan efektivitas model SARIMA dan Support Vector Regression (SVR) dalam memprediksi curah hujan bulanan secara objektif, dengan tujuan meningkatkan pengambilan keputusan bagi para pemangku kepentingan. Peramalan data curah hujan dilakukan berdasarkan metode terbaik dari kedua metode yang telah dibandingkan. Hasil penelitian menunjukkan bahwa metode SARIMA mengungguli metode SVR dalam presisi peramalan, terlihat dari nilai RMSE yang lebih rendah, yakni sebesar 93.2045. Hasil penelitian memberikan wawasan berharga terhadap metodologi prediksi cuaca, memberikan manfaat bagi pihak berwenang dan masyarakat
Daftar Isi, Halaman Dewan Redaksi dan Halaman Pengantar
No full textDaftar Isi, Halaman Dewan Redaksi dan Halaman Penganta
Influence of Market Segmentation on Fashion Products on Profitability Levels with Marketing Strategies Through Social Media and E-Commerce
No full textThis research shows that market segmentation and marketing strategies through social media and e-commerce can increase the profitability of fashion products. According to BPS data for 2023, there is a significant increase in the purchase of fashion products in Indonesia. Based on the literature, this research discusses the concepts of market segmentation and marketing strategy. The approach through social media and e-commerce is one of the most effective ways to reach a wider target market and increase profitability. The results show a strong relationship between market segmentation, digital marketing strategy, and the profitability of fashion products. With fierce competition, changing trends, and expanding market reach, implementing these strategies is critical to the success of fashion companies in increasing sales and profitability. Players in the fashion industry anticipate this research to offer valuable insights for enhancing their marketing strategies.This research shows that market segmentation and marketing strategies through social media and e-commerce can increase the profitability of fashion products. According to BPS data for 2023, there is a significant increase in the purchase of fashion products in Indonesia. Based on the literature, this research discusses the concepts of market segmentation and marketing strategy. The approach through social media and e-commerce is one of the most effective ways to reach a wider target market and increase profitability. The results show a strong relationship between market segmentation, digital marketing strategy, and the profitability of fashion products. With fierce competition, changing trends, and expanding market reach, implementing these strategies is critical to the success of fashion companies in increasing sales and profitability. Players in the fashion industry anticipate this research to offer valuable insights for enhancing their marketing strategies
Designing of Project Management Information System for Web-Based OSIS Saturday Clean-Up Attendance Data
No full textThe rapid progression of technology in today's globalized era has created a heightened demand for efficiency and effectiveness in various aspects of life. This demand is particularly evident in the management of student activities, such as the OSIS clean-up events held on Saturdays. These events, while important for fostering a sense of community and responsibility among students, often face challenges due to manual and non-systematic data management processes. We developed a project management information system to manage attendance and data related to Clean Saturday activities, addressing these challenges. This system utilizes the waterfall method, a structured approach that allows for quickly identifying and resolving issues that may arise during the management process. By implementing this system, Clean Saturday activity management becomes more streamlined and efficient, resulting in improved overall effectiveness. The outcomes of this research are twofold. Firstly, it simplifies the data processing involved in managing attendance at Clean Saturday events, making it easier for OSIS personnel to track and analyze participation. Secondly, it enhances the overall efficiency of the OSIS clean-up program, allowing for better resource allocation and improved outcomes for both students and the community at large.The rapid progression of technology in today's globalized era has created a heightened demand for efficiency and effectiveness in various aspects of life. This demand is particularly evident in the management of student activities, such as the OSIS clean-up events held on Saturdays. These events, while important for fostering a sense of community and responsibility among students, often face challenges due to manual and non-systematic data management processes. We developed a project management information system to manage attendance and data related to Clean Saturday activities, addressing these challenges. This system utilizes the waterfall method, a structured approach that allows for quickly identifying and resolving issues that may arise during the management process. By implementing this system, Clean Saturday activity management becomes more streamlined and efficient, resulting in improved overall effectiveness. The outcomes of this research are twofold. Firstly, it simplifies the data processing involved in managing attendance at Clean Saturday events, making it easier for OSIS personnel to track and analyze participation. Secondly, it enhances the overall efficiency of the OSIS clean-up program, allowing for better resource allocation and improved outcomes for both students and the community at large
Strategy of Implementing Green Networking in Computer Networks at Bandung Technology University
No full textThis research aims to identify and analyze strategies for implementing green networking on BTU computer networks. The research methods used include literature studies, surveys, and interviews with various stakeholders at BTU, as well as analysis of energy usage data from existing computer network infrastructure. This study investigates various technical and operational aspects of implementing green networking, including appropriate technology, implementation strategies, and challenges faced. The research results show that implementing green networking at BTU can reduce energy consumption and operational costs, as well as support the global commitment to reduce greenhouse gas emissions. However, the main challenges faced include initial investment costs, the need for increased technical skills, and resistance to change. Based on the research findings, it provides practical recommendations for BTU to implement green networking effectively, including increasing awareness and education about green networking, investing in environmentally friendly technology, and developing policies and procedures that support sustainability. We anticipate that this research will significantly contribute to environmental preservation, enhance BTU operational efficiency, and serve as a model for other educational institutions to adopt sustainable technological practices
Penerapan Manajemen Bencana di Kelurahan Cipageran sebagai Kampung Siaga Bencana dalam Mengantisipasi Potensi Bencana Sesar Lembang
No full textKegiatan pengabdian kepada masyarakat ini bertujuan untuk modeling masyarakat yang siap mengahadapi bencana gempa dengan menerapkan Model Kampung Siaga Gempa dalam kegiatan pengabdian masyarakat yang bertajuk “Sosialisasi Manajemen Siaga Bencana Gempa dan Penerapan Alat Deteksi Gempa, Studi Kasus: Sesar Lembang” di kampung Cipageran RT.06, RW.24, Kelurahan Cipageran, Kecamatan Cimahi Utara Kota Cimahi, yaitu daerah yang terletak pada jalur Sesar Aktif yang bernama Sesar Lembang. Luaran dari kegiatan ini diharapkan masyarakat mengetahui dan memahami terkait Sesar Lembang dan Potensi bahaya yang berdampak pada lingkungan sekitarnya, mengetahui dan memahami konsep bangunan tahan gempa dan memahami cara evakuasi mandiri dan kesiapsiagaan terhadap bencana sebelum saat dan setelah terjadi bencana
PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG, PERPUTARAN ASET TETAP TERHADAP PROFITABILITAS (ROA)
No full textPerusahaan manufaktur di Indonesia terdiri dari sektor Industri Dasar dan Kimia, Aneka Industri, dan Industri Barang Konsumsi. Penjualan produk konsumen pada akhir tahun 2016 terlihat lesu, tertekan penurunan daya beli konsumen dan persaingan yang kian ketat. Direktur Eksekutif Nielsen Indonesia Yongky Surya Susilo mengatakan, kelesuan konsumsi produk konsumer terjadi sejak Juli 2016, setelah periode konsumsi tinggi sekitar Ramadhan dan Lebaran. Kinerja penjualan semakin memburuk menjelang akhir 2016. Laba industri makanan dan minuman menjadi tertekan, apalagi perusahaan juga harus menghadapi persaingan yang semakin ketat. Penelitian bertujuan untuk melihat bagaimana pengaruh Perputaran Kas, Perputaran Piutang, dan Perputaran Aset Tetap terhadap Return On Assets (ROA) pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014-2015. Data yang digunakan adalah data sekunder. Data yang digunakan untuk penelitian ini bersifat kualitatif dengan berupa laporan keuangan perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2015. Hasil penelitian ini menunjukan bahwa variabel perputaran kas dan variabel aset tetap berpengaruh positif signifikan terhadap ROA pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2014-2015. Berbeda dengan variabel perputaran kas dan vaeriabel aset tetap, perputaran piutang memiliki tingkat signifikansi sebesar 0,8950 dimana nilai tersebut lebih besar dari tingkat signifikansi yang ditetapkan yaitu 0,05 dengan begitu tidak dapat dilakukan pengujian lanjutan mengenai pengaruh perputaran piutang terhadap ROA pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2014-2015