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All Journal Jurnal Media Wahana Ekonomika SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Management Studies and Entrepreneurship Journal (MSEJ) Sricommerce: Journal of Sriwijaya Community Services Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Yumary: Jurnal Pengabdian kepada Masyarakat Forum Bisnis dan Kewirausahaan Journal of International Conference Proceedings
YULIA SAFTIANA, YULIA
FAKULTAS EKONOMI JURUSAN MANAJEMEN UNIVERSITAS SRIWIJAYA
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Investigasi Pengaruh Fraud Diamond Dalam Menilai Kecurangan Laporan Keuangan Utami, Febi Wiranti; Saftiana, Yulia; Hamzah, Ruth Samantha; Gozali, Efva Octavina Donata
Jurnal Media Wahana Ekonomika Vol. 19 No. 3 (2022): Jurnal Media Wahana Ekonomika, Oktober 2022
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v19i3.9464

Abstract

ABSTRAK  Tujuan dari penelitian ini adalah untuk mengevaluasi teori diamond Wolfe dan Hermanson (2004) dan ketepatannya dalam mengidentifikasi kasus kecurangan laporan keuangan. Sementara itu, teori diamond penipuan mengklasifikasikan kasus kecurangan ke dalam empat kategori berbeda: stabilitas keuangan, pergantian auditor, pengawasan yang tidak efektif, dan pergantian direktur. Perusahaan yang terdaftar di Bursa Efek Indonesia pada sektor industri konsumsi antara tahun 2017 hingga 2020 menjadi fokus penelitian ini. Selanjutnya, analisis logika SPSS 25 digunakan untuk analisis data. Hasil penelitian menunjukkan bahwa kecurangan laporan keuangan dipengaruhi secara signifikan oleh stabilitas keuangan dan regulasi yang lemah. Sementara itu, kecurangan laporan keuangan tidak dipengaruhi secara signifikan oleh pergantian auditor atau pergantian direktur. Namun, kecurangan laporan keuangan juga dapat dipengaruhi oleh faktor-faktor seperti stabilitas keuangan, pergantian auditor, pengawasan yang tidak efektif, dan pergantian direktur. Kata Kunci:kecurangan diamond, stabilitas keuangan,pergantian auditor, pengawasan yang tidak efektif,pergantian direktur dan kecurangan laporan keuangan  ABSTRACT The purpose of this research is to evaluate Wolfe and Hermanson's (2004) diamond fraud theory and its efficacy in identifying instances of financial statement fraud. Meanwhile, the fraud diamond theory classifies fraud cases into four distinct categories: financial stability, auditor turnover, ineffective supervision, and director turnover. Companies listed on the Indonesia Stock Exchange in the consumer industrial sector between 2017 and 2020 are the focus of this research. Further, SPSS 25 logic analysis is used for data analysis. The results indicate that financial statement fraud is significantly affected by both financial stability and weak regulation. In the meantime, the fraudulent financial statements were not significantly affected by the change of auditors or the change of directors. However, fraudulent financial statements can also be affected by factors such as financial stability, auditor turnover, poor supervision, and a change in directors. Keywords:Fraud diamond,financial stability, change in auditor, ineffectivemonitoring, change in director, fraudulent financial statments
Faktor-Faktor Yang Mempengaruhi Senjangan Anggaran Pada Instansi Pemerintah Sekretariat Jenderal Badan Pengawas Pemilihan Umum Republik Indonesia Ardita, Elsa; Azwardi, Azwardi; Saftiana, Yulia
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 7 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i7.2982

Abstract

This study aims to find empirical evidence to support that there are factors that influence budget length with the free variables of participatory budgeting, clarity of budget goals and organizational commitment. The research method uses multiple regression analysis. Data collection by distributing questionnaires directly at the General Secretariat of the Election Supervisory Agency. The results showed that participatory budgeting variables affect budget length, meaning that the higher the subordinates who participate in the budget preparation process, the higher the subordinates have the opportunity to do budget lengths. The variable clarity of budget goals has no effect on budget length, meaning that the higher the clarity of budget goals, it can reduce or minimize the occurrence of budget strains. The variable of organizational commitment affects the budget gap in the secretariat of the election supervisory body. The results of testing this hypothesis provide an understanding that changes in organizational commitments will have an effect on changes in the effectiveness of budget management.
The Influence of Accountability, Participation, and Transparency of Boss Funds on the Financial Performance of Public Elementary Schools in Palembang City Putri, Dela Septiani; Saftiana, Yulia; Siddik, Saadah; Kushendar, Kushendar
JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Vol. 8 No. 1 (2023): JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan)
Publisher : Graduate Program Magister Manajemen Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmksp.v8i1.11810

Abstract

This study examines and analyzes the effect of accountability, participation, and transparency of boss funds on the financial performance of public elementary schools in Palembang City. The data used are primary data with a population of all public elementary school financial treasurers in the city of Palembang, as many as 251 people; the sampling method uses probability sampling with the sampling technique, namely simple random sampling, so the study uses 72 people as the research sample. The analysis technique used is quantitative with an analytical tool, namely multiple linear regression. The results showed that accountability and transparency of boss funds had a positive and significant effect on the financial performance of elementary schools. In contrast, participation had a negative and insignificant effect on the financial performance of elementary schools.
Working Capital Behavior, Risk and Profitability: Empirical Study of Manufacturing Companies in Indonesia Sulastri, Sulastri; Isnurhadi, Isnurhadi; Widiyanti, Marlina; Saftiana, Yulia
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 7, No. 4, December 2023
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v7i4.321-342

Abstract

This research aims to empirically test the influence of industry volatility, sales growth,and company size on working capital behavior and its impact on liquidity risk, operational risk, financial risk, andprofitability. This research was conducted on industrial sector companies listed on the Indonesian Stock Exchange. Data consists ofpanel data from 2018-2022 totaling 272 samples after screening for outliers and normality. Structural equation modeling is employed to test the recursive model. This research proves that there is a positive influence of industry volatility on working capital aggressiveness.Company size influences working capital behaviornegatively, andsales growth has no influence on it. Furthermore, working capital behavior influences liquidiy risk positively and negatively on financial risk, but has no influence on operational risk.This research proves that simultaneously liquidity risk has a positive effect and financial risk has a negative effect on profitability.Operational risk has no effect on profitability.
Pengaruh Karakteristik Perusahaan Terhadap Audit Fee pada Perusahaan Badan Usaha Milik Negara Muchtar, Ali; Saftiana, Yulia; Thamrin, Kemas Muhammad Husni
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5639

Abstract

Penelitian ini adalah penelitian yang dilakukan untuk mengetahui bagaimana pengaruh antara Karakteristik Perusahaan terhadap audit fee. Penelitian ini merupakan penelitian kuantitatif dengan Populasi dalam penelitian ini terdiri dari 24 perusahaan Badan Usaha Milik Negara (BUMN) yang Terdaftar pada Bursa Efek Indonesia (BEI) Periode 2012 – 2022 dengan total data sebanyak 261 data. Penelitian ini menggunakan teknik analisis regresi linier berganda untuk menganalisis data. Hasil dari penelitian ini membuktikan bahwa secara parsial variabel ukuran perusahaan berpengaruh secara signifikan terhadap audit fee, sedangkan variabel profiabilitas, Kerugian, Piutang, Pertumbuhan Perusahaan, Leverage, Debt Equity tidak berpengaruh secara signifikan terhadap audit fee dan secara simultan variabel Karakteristik Perusahaan berpengaruh positif signifikan terhadap audit fee
Peningkatan Pendapatan Masyarakat Melalui Bank Sampah di Kelurahan Karang Anyar, Kecamatan Gandus, Kota Palembang Sulastri, Sulastri; Adam, Mohamad; Azwardi, Azwardi; Saftiana, Yulia; Mardalena, Mardalena; Kalsum, Umi
Sricommerce: Journal of Sriwijaya Community Services Vol. 4 No. 1 (2023): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v4i1.108

Abstract

Pembuangan sampah yang tidak diurus dengan baik akan mengakibatkan masalah besar. Perlunya inovasi – inovasi tentang pola pengelolaan sampah di Indonesia yaitu dengan pembentukan Bank sampah, peningkatan daur ulang, dan pembuatan kompos dari sampah organik. Tim Pengabdian Dosen Fakultas Ekonomi Universitas Sriwijaya melakukan kegiatan pengabdian kepada masyarakat dengan mengadakan Pelatihan Managemen Pengelolaan Bank Sampah. Tujuan dari kegiatan ini selain dari memberikan pelatihan mengenai Managemen Pengelolaan Sampah juga memberikan sosialisasi dan edukasi tentang pentingnya menumbuhkan kesadaran tentang pemilahan sampah dan meningkatkan pemahaman manajemen pengolahan sampah yang baik. Kegiatan ini dilakukan dengan proses pendampingan di Kelurahan Karang Anyar, Kecamatan Gandus, Kota Palembang. Peserta kegiatan terdiri dari 15 Orang. Hasil evaluasi kegiatan yaiu adanya peningkatan pemahaman dan pengetahuan tentang manajemen pengolahan bank sampah sebesar 77 persen peserta memilih setuju, 20 persen memilih netral dan 3 persen memilih sangat setuju. Adanya pemahaman pengolalaan sampah melalui 3R dengan persentase sebanyak 80 persen peserta memilih setuju, 17 persen memilih netral dan 3 persen memilih sangat setuju dari 15 peserta yang berasal dari masyarakat Kelurahan Karang anyar. Hal ini terlihat peserta sudah cukup memahami tentang cara pengelolaan Bank Sampah dan menerapkannya di daerah mereka.
Peningkatan Literasi Hijau Menuju Desa Wisata Muara Tiga Kecamatan Mulak Ulu Sulastri, Sulastri; Adam, Mohamad; Saftiana, Yulia
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 3 (2024): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v4i3.2684

Abstract

Purpose: Community services aim to enhance literacy in green tourist villages in Muara Tiga Village, Mulak Ulu Subdistrict, and Lahat Regency with a focus on rural economic development. Method: Community service activities were conducted in Muara Tiga Village, Mulak Ulu Subdistrict, Lahat Regency, involving the following steps: (1) identification of village issues and potential; (2) consultation with the subdistrict and village authorities regarding the community service plan; (3) socialization of community service activities in Muara Tiga Village, Mulak Ulu Subdistrict, and Lahat Regency; (4) Green Tourist Village Literacy Training; and (5) Empowering the community to develop the tourist village. Results/Findings: The community service activities, particularly the training on "green tourist village literacy," have improved knowledge and understanding of (1) tourist village concepts, (2) green tourist village concepts, (3) natural resources that can be utilized as tourist attractions, and (4) factors determining the success of tourist villages. Limitations: This study found that participants were not ready to understand literacy material because of their low level of education. Contribution: After participating in this training, the community developed the potential of the village to become a tourist village.
Gender Diversity as a Moderator: Exploring its Impact on the Link Between Sustainability Reporting and Firm Value Chen, Ming; Robiani, Bernadette; Saftiana, Yulia; Mukhtaruddin, Mukhtaruddin
Journal of International Conference Proceedings Vol 7, No 5 (2024): 2024 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i5.3667

Abstract

This study seeks to examine the influence of gender diversity on the relationship between sustainability reporting and firm value in Indonesian manufacturing enterprises from 2021 to 2023. This study utilizes secondary data derived from the annual reports of firms listed on the Indonesia Stock Exchange (IDX). This study measures gender diversity by the percentage of female members on a company's board of commissioners. Sustainability reporting is measured using the GRI 2016 standards, with the economic sector divided into 6 subsections consisting of 13 indicators, the environmental sector divided into 8 subsections consisting of 30 indicators, and the social sector divided into 19 subsections consisting of 34 indicators. Firm value is measured using the Price-to-Book Value ratio. The research sample consists of consumer non-cyclicals, and purposive sampling technique is employed. To analyze the data, this study applies Moderated Regression Analysis (MRA) with the assistance of SPSS. The results of the study indicate that gender diversity does not moderate the effect of sustainability reporting on firm value. This finding suggests that while sustainability reporting may influence firm value, gender diversity does not have a significant moderating effect in the context of manufacturing companies in Indonesia. This study recommends considering other factors that may be more effective in moderating the relationship between sustainability reporting and firm value.Keywords: "Gender Diversity"; "Sustainability Report"; and "Firm Value"
Faktor-faktor yang mempengaruhi perilaku disfungsional audit pada auditor: Systematic Literature Review Widyastuti , Fitria Heny; Saftiana, Yulia; Yusnaini, Yusnaini; Yusrianti, Hasni
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2620

Abstract

Dysfunctional audit behavior is deviant behavior carried out by an auditor in the form of manipulation, fraud or deviation from standards. Behavioral deviations that are usually carried out by auditors include reporting audit time with a total time shorter than the actual time, changing and/or stopping procedures that have been established in the implementation in the field, obtaining evidence that is less accurate, processing less accurately, and errors in the audit stages. This study aims to determine the main factors that influence dysfunctional audit behavior carried out by auditors. The method used in this study is the literature review (SLR) method. Research data were obtained from indexed journals Q1, Q2, Q3 and sinta 2 from emerald, proquest, and simantic scholar. This review analyzed 24 articles on dysfunctional audit behavior in the world published from 2010-2024. Most of the articles published use a quantitative approach and focus on public accounting firms. The main findings of this study found that the most influential factors (determinants) in dysfunctional audit behavior are time budget pressure, locus of control, gender, turnover intention, performance evaluation, task complexity, auditor work experience, employee performance, client interests, and organizational and professional commitment. Furthermore, further research should also consider the need for exploration, reflection, and asking more critical questions, not from the existing side. For example, asking again how the head of the Public Accounting Firm conducts performance assessments to reduce dysfunctional audit behavior and research on dysfunctional audit behavior is not only in the Public Accounting Firm but can be done in other public sectors.
Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Kalsum, Umi; Saftiana, Yulia; Ulfi, Emil
FORBISWIRA FORUM BISNIS DAN KEWIRAUSAHAAN Vol 9 No 2 (2020): Forum Bisnis dan Kewirausahaan
Publisher : LPPM Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/forbiswira.v9i2.12117

Abstract

Penelitian ini bertujuan untuk menemukan bukti empiris tentang pengaruh modal intelektual (intellectual capital) terhadap kinerja keuangan. Variabel independen yang digunakan dalam penelitian ini adalah intellectual capital yang diukur dengan menggunakan Value Added Intellectual Coefficient (VAIC) dari model Pulic (1998), sedangkan variable dependen yang digunakan dalam penelitian ini yaitu kinerja keuangan diukur menggunakan Return On Equity (ROE). Penelitian ini merupakan penelitian deskriptif kuantitatif, populasi dari penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) dengan metode pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling dan diperoleh sampel penelitian sebanyak 38 perusahaan perbankan selama periode 2014 sd 2017. Data dianalisis menggunakan analisis regresi berganda dengan software Statistical Package for the Social Sciences (SPSS) versi 22. Hasil penelitian ini menunjukan bahwa variabel structural capital dan capital employed berpengaruh terhadap kinerja keuangan sedangkan human capital dan intellectual capital tidak berpengaruh terhadap kinerja keuangan (ROE).
Co-Authors Ardita, Elsa Azwardi Azwardi Bernadette Robiani Gozali, Efva Octavina Donata Hamzah, Ruth Samantha HASNI YUSRIANTI Isnurhadi Isnurhadi Kushendar Kushendar, Kushendar Mardalena Mardalena Marlina Widiyanti, Marlina Ming Chen Mohamad Adam Muchtar, Ali Mukhtaruddin Mukhtaruddin Putri, Dela Septiani Siddik, Saadah Sihombing, Belandina Anita Sere Solly Aryza Sulastri Sulastri Thamrin, Kemas Muhammad Husni Ulfi, Emil Umi Kalsum Utami, Febi Wiranti Widyastuti , Fitria Heny Yulia Hamdaini Putri Yusnaini Yusnaini