Kajian Akuntansi

THE CONTRIBUTION OF CERTIFIED FRAUD EXAMINER (CFE) IN RISK MANAGEMENT OF THE BANKING INDUSTRY IN INDONESIA

2024-07-24T19:41:39+08:00

This research discusses the role of the Certified Fraud Examiner (CFE) in banking risk management in Indonesia. Using the literature study method, data regarding the adoption of contributions in preventing and detecting fraud were collected. The analysis results show that CFE has an important role in enterprise risk management, especially in fraud detection and fraud prevention. The Hexagon Fraud Theory, which elaborates on six factors that drive people to commit fraud, is analyzed in depth by considering the risk aspects that exist in the banking industry. This research proposes increasing the involvement of CFE-certified professionals in banking teams, as well as the need for collaborative research to evaluate the impact of CFE certification in more depth. It is recommended that banking companies continue to improve compliance with rules and regulations and build a corporate culture that supports effective risk management.

Keywords : Banking Industry, Certified Fraud Examiner, Fraud Prevention, Hexagon Fraud, Risk Management.

THE ROLE OF WHISTLEBLOWING, CULTURE, AND ORGANIZATIONAL COMMITMENT IN FRAUD PREVENTION

2024-08-02T11:16:41+08:00

This study aims to find out and analyze the role of whistleblowing culture, and organizational commitment in fraud prevention. The types of research used are descriptive and associative. The population used is 11 branch stores with a saturated sample of 85 respondents. This study uses primary and secondary data. The data collection methods are interviews, questionnaires, and documentation. To test the data, this research applies validity and reliability tests. The data analysis techniques used are descriptive statistics and inferential statistical analysis, namely classical assumption tests (normality test, multicollinearity test, and heteroscedasticity test) and multiple linear regression analysis, determination coefficient, and t-test. This study uses the analysis technique of the SPSS Version 25 data processing program. Based on the results processed, 85 respondents are all valid and reliable. The results of this study can be concluded partially (t-test) showing that whistleblowing, organizational culture, and organizational commitment have a significant effect on fraud prevention at PT Sumber Alfaria Trijaya Tbk in Plaju District.

Keywords : Cheating Prevention, Organizational Commitment, Organizational Culture, Whistleblowing

PERFORMANCE EVALUATION ANALYSIS OF SOUTH NIAS DISTRICT GOVERNMENT

2024-07-03T11:12:51+08:00

This research aims to determine the financial performance of Regional Government from various aspects. This research is a quantitative descriptive study with the subject of the South Nias Regency Regional Government Financial Report for the 2013-2022 period. The research results of the regional financial independence index have an average value of 2.06%, which is still very low. The average regional financial dependency is 85.96%, which is still high. The average decentralization ratio is 12.06% in the low category. The average level of effectiveness of PAD is 68.02%, which is quite high. The average PAD efficiency level is 46% which is quite high. The average regional tax efficiency level is 1% in the ineffective category. The average regional tax efficiency level is 2% in the very good/efficient category. The BUMD contribution level ratio shows an average value of 1%, and the contribution received by BUMD is still low.

Keywords : Financial Performance, Financial Report Analysis, and South Nias Regency Government

THE INFLUENCE OF ONLINE FOOD DELIVERY BRAND EXTENSIONS ON BRAND PREFERENCE IN E-COMMERCE APPLICATIONS

2024-09-05T20:20:46+08:00

Go-Jek and Grab are examples of e-commerce applications. They offer similar features from brand extensions that help people meet their daily needs. This research will further explore the influence of online food delivery brand extensions on brand preference. The research method used in this study is applied research with both qualitative and quantitative data. Data were obtained through a questionnaire distributed to 154 respondents who had used the Go-Jek and Grab e-commerce applications. The research employed descriptive, explanatory, and statistical techniques for data processing. This research consists of independent variables (brand extension) and dependent variables (brand preference). Analysis used linear regression and classical assumption tests to obtain research conclusions. This research shows that brand extension online food delivery, with the dimensions of similarity, reputation, perceived risk, and innovativeness, has an influence on brand preference, accounting for 26.8% on the Go-Jek application and 42% on the Grab application.

Keywords : Brand extension, Brand Preference, e-commerce

DETERMINANTS OF AUDITOR’S ABILITY TO DETECT FRAUD

2024-09-05T11:23:53+08:00

The study aims to provide empirical evidence on the effect of work experience, professional scepticism and time pressure on the ability of auditors to detect fraud. This research uses quantitative research methods that use statistical analysis tools, namely using Smart PLS (Partial Least Square) software. The data used is primary and comes directly from those surveyed, using a questionnaire designed to collect it. The questionnaires were distributed through the provision of paper questionnaires and through Google forms that were sent directly to the respondents. Sample in this study were 33 auditors in Medan City. The results of this study indicate that work experience positively affects the auditor's ability to detect fraud, while professional scepticism and time pressure do not affect the auditor's ability to detect fraud.

Keywords : Ability to Detect Fraud, Professional Skepticism, Time Pressure, Work Experience.

THE DYNAMICS OF THE EXCHANGE RATE: IMPACT OF STOCK PRICE MOVEMENTS OF UNDERPRICING ISSUERS

2024-09-13T09:16:25+08:00

This study analyzes the impact of exchange rates on the fluctuation of issuer share prices during underpricing in initial public offerings from 2022 to 2023. The primary focus is on situations where the initial public offering share price is traded lower than the closing price on the first trading day, known as underpricing. The study aims to provide new insights into how exchange rate dynamics influence underpricing levels and contribute to both practice and science. Based on data from 83 companies that went public during this period, the research methodology includes statistical description, classical assumption tests, and linear regression analysis. The results indicate a significant relationship between exchange rates and underpricing. These findings offer a deeper knowledge of the factors influencing underpricing, particularly in the context of exchange rate fluctuations. The practical implications include aiding investors, issuers, and regulators in making informed decisions.

Keywords : Exchange Rate, Initial Public Offering, Underpricing

DIGITALIZATION OF HALAL PRODUCT BUSINESS FOR BUSINESS ACTORS ASSISTED BY BPR SYARIAH AMANAH RABBANIAH

2024-09-25T08:45:15+08:00

MSMEs play an important role in the Indonesian economy, and many have utilized information technology to market Halal products. BPR Syariah Amanah aims to help MSMEs by providing business funds. There are problems that often occur, namely the lack of understanding and knowledge about the digitalization of halal product businesses, limited funds for advertising on social media (Instagram Ads and Google Ads), and the lack of skills in creating advertising content and reports on the realization of advertising on social media. The purpose of this study is to provide an understanding of halal product business digitalization training through Instagram ads, creating Gojek accounts for business actors, creating business WhatsApp, and creating content on Canva. The methods used in this study are lecture methods, discussion methods, and simulation methods. The results of community service activities provide a score increase of 17.14% in the level of understanding of participants in business digitalization training. This means that the training provides changes in understanding the application of business digitalization for MSMEs.

Keywords : Business Digitalization, Halal Products, MSME

ANTECEDENTS OF THE QUALITY OF GOVERNMENT FINANCIAL STATEMENT: THE ROLE OF REGIONAL ASSETS MANAGEMENT, INTERNAL CONTROL SYSTEMS, AND STAFF COMPETENCY

2024-09-13T09:29:19+08:00

The aim of this research is to analyze the influence of the role of Regional Assets Management, Internal Control Systems, and Human Resource Competency on the Quality of Sibolga City Government Financial Reports. The method used in this study employs a quantitative approach; the data collection method uses a survey, and the data used are primary data (questionnaires). The total population in this study comprised 80 Sibolga City Government Regional Apparatus Organization Property Managers, comprising 30 Regional Apparatus Organization Property Administrators, 17 sub-district property administrators, 10 junior high school property administrators, and 23 elementary school property administrators. From the results of collecting the questionnaires, 46 questionnaires were obtained, which could be processed using SPSS software, version 25. The data analysis employed descriptive statistical data analysis, multiple linear regression techniques, and hypothesis testing. Based on the research results, it is shown that the Management of Regional Assets, Internal Control Systems, and Human Resource Competency have a positive and significant effect on the Quality of Financial Reports of the Sibolga City Government.

Keywords : Human Resource Competence, Internal Control Systems, Management of Regional Assets, Quality of Financial Statement.

THE INFLUENCE OF TAX BURDEN, TUNNELLING INCENTIVE, AND EXCHANGE RATE ON TRANSFER PRICING

2024-09-13T09:34:50+08:00

This research aims to discover the influence of tax burden, tunneling incentives, and exchange rates on transfer pricing. Transfer pricing deviations can arise in companies that want high profits and avoid taxes in one way. An ownership structure influences the company's decision to carry out transfer pricing and transfer wealth to themselves or the majority shareholder. Companies also use exchange rates to profit by transferring funds into strong currencies. The research uses 37 samples, which are analyzed by multiple linear regression analysis through SPSS tools. The results show that the tax burden and exchange rate do not influence the company's decision to carry out transfer pricing. Meanwhile, tunneling incentives affect transfer pricing.

Keywords : Exchange Rate, Tax Burden, Transfer Pricing, Tunneling Incentive.

ANALYSIS OF OPPORTUNITIES AND CHALLENGES IN IMPLEMENTING CARBON TAX POLICY IN INDONESIA WITHIN THE TRIPLE BOTTOM LINE FRAMEWORK

2024-09-13T09:44:04+08:00

This research aims to analyze the opportunities and challenges in implementing carbon tax policies and assess public acceptance of these policies. It uses a descriptive qualitative approach, conducting interviews with five informants, including tax officials, tax academics/practitioners, company representatives, and the general public, from February to March 2024. The findings indicate that implementing carbon tax policies could increase government tax revenue, shift societal and business behavior toward lower carbon emissions, promote the transition to eco-friendly energy and technologies, and potentially reduce carbon emissions. However, challenges include rising prices of goods and services, decreased.

Keywords : Carbon Tax Policy, Challenges, Opportunities

THE INFLUENCE OF SKEPTICISM, INDEPENDENCE, AND MOTIVATION ON AUDIT QUALITY AT THE FINANCIAL AND DEVELOPMENT SUPERVISION AGENCY (BPKP) OF NORTH SUMATRA PROVINCE

2024-10-18T08:05:01+08:00

The research aims to empirically prove the influence of skepticism, independence and motivation on audit quality at the Financial and Development Supervisory Agency (BPKP) of North Sumatra Province. The data collection technique uses a questionnaire distributed to auditors via Google Forms. Data analysis employs quantitative methods with statistical tools, specifically using Smart Partial Least Squares software. The test results show that skepticism and motivation significantly effect audit quality, while independence does not. The study identifies several limitations, suggesting that future research should include additional variables to explore factors influencing audit quality and expand the population and sample size for further investigation.

Keywords : Audit Quality, Independence, Motivation, Skepticism

THE EFFECT OF TAX AVOIDANCE, ESG, AND POLITICAL CONNECTION ON FIRM VALUE 2021-2023

2024-10-18T08:06:20+08:00

This study aims to investigate whether tax avoidance, ESG, and political connections affect firm value under current conditions. The purpose of this research is to examine the effects of tax avoidance, ESG, and political connections on firm value. Data analysis was conducted using Gretl. The sample consists of publicly traded non-financial companies from 2021 to 2023. The study uses a purposive sampling technique, resulting in 159 observations. This quantitative research utilizes multiple linear regression. Data was obtained from the Refinitiv Database and Annual Reports. The results show that ESG and tax avoidance significantly affect firm value, whereas political connections do not have an impact on firm value. The expected contribution of this research is to enhance transparency among all stakeholders, demonstrating the company’s commitment to tax compliance, ESG, implementation, and corporate governance, thereby increasing firm value.

Keywords : ESG, Firm Value, Political Connection, and Tax Avoidance

ANALYSIS OF TAX BURDEN AND COMPANY SIZE AS DETERMINANTS OF TRANSFER PRICING DECISIONS

2024-10-18T08:43:13+08:00

Multinational companies often use transfer pricing to reduce their tax burden. This study examines the effect of tax burden and company size on the decision to engage in transfer pricing among manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2021. The study uses secondary data from financial reports with a multiple linear regression method. The results show that tax burden and company size influence transfer pricing. The larger the tax burden, the higher the tendency for companies to use transfer pricing to reduce taxes. Similarly, larger companies have more opportunities to engage in transfer pricing. The implications of this research support improvements in tax policies and stricter corporate governance to prevent the misuse of transfer pricing.

Keywords : Company Size, Manufacturing Companies, Tax Burden, Transfer Pricing

ENVIRONMENTAL MANAGEMENT ACCOUNTING AND GOOD CORPORATE GOVERNANCE MECHANISMS ON ENVIRONMENTAL PERFORMANCE

2024-11-04T10:54:35+08:00

This study aims to examine the effect of environmental management accounting and good corporate governance mechanisms on the environmental performance of manufacturing companies. The measurement of environmental management accounting used in this study uses content analysis, while the measurement of GCG uses 4 sub-variables, namely independent board of commissioners, managerial ownership, institutional ownership, and audit committee. Furthermore, the measurement of environmental performance refers to the PROPER score. The research method used is verification with a quantitative approach, using purposive sampling and producing a total sample of 32 manufacturing companies spread across Indonesia. The results of this study indicate that the application of environmental management accounting and the audit committee has an influence on environmental performance, while the independent board of commissioners, managerial ownership, and institutional ownership have no effect on environmental performance.

Keywords : Environmental Management Accounting, Good Corporate Governance Mechanisms, Manufacturing Companies, PROPER.