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JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI DAN KEUANGAN PUBLIK

Ali Masjono

Computer Assisted Audit Techniques (CAATs) refers to the software ACL (Audit Command Language Version 9), is useful to calculate profile, statistics, and stratibi automatically. It uses to know the whether the occurrence of anomalies in an Account Receivable (AR) balances information. The field amount were used where the final balances ofAR are stored. This research has discussed the 161 records from 772 records have negative balances or 27.72% of total AR Balances. The research has examined the company policy against negative balances. Does a negative balance can be converted into goods or collateral accounts. If a positive balance equal to a negative balance, the AR balance will be zero. This leads to miss interpretation of the AR and affect the credibility of sales information, which the Information is as no sale occurred when credit sales did occurred.

Journal of Economics, Business, & Accountancy Ventura

Gideon S B Boediono

Financial statements are the results of financial reporting that can describe the results of an entity’s financial performance for a period. In other hand, it can cause managers in an entity to fraudulent financial reporting because they want to describe good financial performance. This proves that fraudu-lent financial reporting cases in Indonesia are a matter of weak internal control in an entity. This study aims to test fraud pentagon theory in de-tecting fraudulent financial reporting. The object of this research is testing on financial target, financial stability, external pressure, ineffective moni-toring, nature of industry, change in auditor, change in director, frequent number of CEO, political connection and company existence against fraud-ulent financial reporting of companies classified in the LQ45 index on the Indonesian Stock Exchange (IDX) during the period 2015-2017. This study uses 78 annual report data taken with proportional random sampling based on the number of ...

Wawan Oktriawan

Tujuan dalam penelitian ini adalah untuk mengetahui bagaimana pengaruh pembiayaan musyarokah dan pembiayaan murobahah terhadap profitabilitas yang di ukur dengan return on asset pada bank Jabar Banten Syariah. Metode dalam penelitian ini menggunakan deskriptif dengan pendekatan kuantitatif dengan alat Analisa data menggunakan regresi berganda, uji korelasi, uji determinasi serta uji hipotesis yang meliputi uji signifikansi simultan (Uji f) dan uji t. Hasil penelitian ini menunjukan bahwa nilai koefisien determinasi (R2) sebesar 0.179 atau 17.9%. Angka ini memberikan gambaran bahwa persentase sumbangan pengaruh variabel pembiayaan musyarokah dan pembiayaan murobahah terhadap variabel Return on asset adalah sebesar 17.9%. sementara itu hasil uji t menunjukan bahwa nilai signifikan variabel pembiayaaan Musyarokah dan pembiayaan murobahah msing-masing sebesar 0.699 dan 0.960 lebih besar dari batas nilai signifikansi sebesar 0.05 hal ini menunjukan bahwa variabel pembiayaan musyarokah t...

Ekonomi & Bisnis

Farhan Fauzan

Tujuan penelitian ini untuk menganalisis pengaruh pembiayaan mudharabah dan musyarakah terhadap profitabilitas (ROA) pada 5 Bank Umum Syariah Swasta, yaitu Bank Muamalat Indonesia, Bank Victoria Syariah, Bank Panin Dubai Syariah, Bank Syariah Bukopin, dan Bank BCA Syariah. Metode penelitian menggunakan metode verifikatif kuantitatif dengan data sekunder bersumber dari website resmi Otoritas Jasa Keuangan (OJK) dan juga laman website resmi masing-masing Bank Umum Syariah. Teknik analisis data yang digunakan yaitu analisis linear berganda. Adapun hasil penelitian menunjukkan bahwa: (1) Pembiayaan mudharabah berpengaruh positif terhadap profitabilitas (ROA) pada Bank Umum Swasta Syariah dengan nilai sig. 0,000 < α 0.05 dan nilai t hitung 5,609 > t tabel 2,026. (2) Pembiayaan musyarakah berpengaruh negatif terhadap profitabilitas (ROA) pada Bank Umum Syariah Swasta dengan nilai sig. 0,000 < α 0.05 dan nilai t hitung = -6,090 > t tabel = 2,026. (3) Pembiayaan mudharabah dan m...

Hairul Anam

Penelitian ini bertujuan untuk mengetahui pengaruh setiap perspektif pada Balance Scorecard yaitu pengaruh perspektif keuangan, pengaruh perspektif pelanggan, pengaruh perspektif proses bisnis internal, pengaruh perspektif pertumbuhan dan pembelajaran serta pembobotan prioritas pada setiap perspektif diukur dengan metode Analytical Hierarchy Process . Uji yang digunakan dalam penelitian ini adalah uji konsistensi logis dengan menguji indeks konsistensi dan rasio konsistensi. Hasil Penelitian menunjukkan bahwa pembobotan dengan prioritas pertama dengan bobot 0,311 yaitu perspektif pertumbuhan dan pembelajaran, prioritas kedua bobot 0,272 yaitu perspektif keuangan, prioritas ketiga bobot 0,213 perspektif proses bisnis internal, dan prioritas keempat bobot 0,205 perspektif pelanggan. Hasil uji hipotesis dengan uji konsistensi logis diketahui bahwa semua variabel independent berpengaruh positif terhadap variabel dependent yaitu kinerja usaha rintisan startup Heksagonal Trading di Balikp...

Jagat Prirayani

Saswot Raj Sharma

In our financial statement, expenses are of significant value. Their proper identification, transaction, controlling can ensure sucess or failure of a complete business unit. On practise on a lack of sufficient internal control or due to behavior of human naturethey don't depicts the actual nature of its underlying value and occurrence. Generally, if expenses are under continuous scrutiny under a approving authority which helps to identity the true nature of the expenses on timframe of human memory with the rates and quantity with which it has occurred then there exist very less opportunity of manipulation. Expenses are generally used as tools for assets misappropriation by employees where manipulation of figures and quantity are generally performed and practiced as per generally business conduct. Hence with this paper we are trying to find the relevant data analysis tools that will help us identity the correctness of the data's that are provided for expenses analysis from a petty cashier for 5 months. Here the data is for average of 8 peoples with total of amount of NPR 26,014 with the total working days as 111 days. We have used the tools like dimensional averages of data's in terms of time, Benford law, Pareto and histogram analysis, audit program using data analysis. Here total of more than 50 sub items are purchased that constitutes the expenses per day for preparation of lunch of an office. We have performed a natural audit procedure that can be used as an alternative to one to one vouching methods to save time and hence be more effective in auditing. These analysis methods will help us identify the food expenses pattern for hotels, restaurants, canteen and other necessary food sales related industries.

martin mutuma

JURNAL EKONOMI DAN KEUANGAN ISLAM

JURNAL JEKI

Islamic microfinance institutions are financial institutions that carry out operational activities based on sharia principles. One of them is the Baitul Maal wa Tamwil (BMT), this institution serves savings and funding to the middle and lower communities by picking up the ball. With this system, it will be an opportunity for human resources (SDI) who are less loyal and responsible with their institutions to commit fraud or irregularities. Therefore, this study aims to find out how triangle fraud affects the occurrence of fraud in BMT. The research method uses independent path analysis with a sample of 84 respondents from the marketing department, supervisors, and financing managers. The results of this study are that Rationalization and pressure have a positive and significant effect on the occurrence of fraud, while the opportunity does not have an influence on the occurrence of fraud. Abstrak Lembaga keuangan mikro syariah merupakan lembaga keuangan yang melakukan kegiatan operasionalnnya berdasarkan prisnsip syariah. Salah satunya adalah Baitul Maal wa Tamwil (BMT), lembaga ini melayani tabungan dan pembiyaan masyarakat menengah kebawah dengan menjemput bola. Dengan sistem yang demikian akan menjadi peluang bagi sumber daya insani (SDI) yang kurang loyal dan bertanggungjawab dengan lembaganya untuk melakukan kecurangan atau penyimpangan. Oleh karena itu penelitian ini bertujuan untuk mengetahui bagiamana triangel fraud berpengaruh terhadap terjadinya fraud di BMT. Metode penelitian menggunakan analisis jalur independen dengan sampel karyawan bagian marketing, supervisor, manajer pembiayaan sebanyak 84 responden. Hasil penelitian ini adalah rasionalitas dan tekanan berpengaruh positif dan signifikan terhadap terjadinya kecurangan atau fraud. Sedangkan kesempatan tidak memiliki pengaruh terhadap terjadinya fraud.

IAEME PUBLICATION

IAEME Publication

This study is on the title of "an analysis of micro finance institution with respect to loan repayment" in Oromia Credit and Saving Share Company with primary objective of examine the repayment of loans granted to customers on micro level. In this study both primary and secondary source of data have been used and the researcher used open and close questionnaires and structured interview to collect data from the employee, customers and management body of the institutions. Study used convenience non probability technique to select customers and census technique to select target population among employee and management body of Oromia Credit and Saving Share Company. And also the researcher used descriptive method of data analyzing. The analysis of the data revealed that, there is problem in group borrowing methodology, the institution was not collecting its credit on specified period, rather they mostly after the due date and also the repayment period was not suitable. Therefore the institution advised to create awareness to the customer, about the time value of money and to improve the repayment period. An Analysis of Micro Finance Institution (With Respect to Loan Repayment)

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19 Facts About Tim Walz, Harris’s Pick for Vice President

Mr. Walz, the governor of Minnesota, worked as a high school social studies teacher and football coach, served in the Army National Guard and chooses Diet Mountain Dew over alcohol.

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By Simon J. Levien and Maggie Astor

• Published Aug. 6, 2024 Updated Aug. 9, 2024

Until recently, Gov. Tim Walz of Minnesota was a virtual unknown outside of the Midwest, even among Democrats. But his stock rose fast in the days after President Biden withdrew from the race, clearing a path for Ms. Harris to replace him and pick Mr. Walz as her No. 2.

Here’s a closer look at the Democrats’ new choice for vice president.

1. He is a (very recent) social media darling . Mr. Walz has enjoyed a groundswell of support online from users commenting on his Midwestern “dad vibes” and appealing ordinariness.

2. He started the whole “weird” thing. It was Mr. Walz who labeled former President Donald J. Trump and his running mate, Senator JD Vance of Ohio, “weird” on cable television just a couple of weeks ago. The description soon became a Democratic talking point.

3. He named a highway after Prince and signed the bill in purple ink. “I think we can lay to rest that this is the coolest bill signing we’ll ever do,” he said as he put his name on legislation declaring a stretch of Highway 5 the “Prince Rogers Nelson Memorial Highway” after the musician who had lived in Minnesota.

4. He reminds you of your high school history teacher for a reason. Mr. Walz taught high school social studies and geography — first in Alliance, Neb., and then in Mankato, Minn. — before entering politics.

5. He taught in China in 1989 and speaks some Mandarin. He went to China for a year after graduating from college and taught English there through a program affiliated with Harvard University.

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