Deteksi Financial Statement Fraud : Model Beneish M-Score, dan Model F-Score

Patmawati, Patmawati; Rahmawati, Meita

doi:10.24843/eja.2023.v33.i01.p03

Cited by 3 publications

(3 citation statements)

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“…Meanwhile, the use of Trichoderma depends on environmental conditions when being applied in the field. The same condition in chili plants has been reported by [20] where the parameters of plant height and stem diameter of chili plants are not affected by the application of Trichoderma. Regarding of the ability of Trichoderma as a growth promoter, it was also reported by [21] on wheat and beans [22].…”

Section: Plant Growthsupporting

confidence: 81%

Differences in time of application of Trichoderma sp on shallot varieties on growth and disease development for seed production

Korlina¹,

Hasyim²,

Sulastrini³

2023

IOP Conf. Ser.: Earth Environ. Sci.

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Soil-borne diseases in shallots are the main diseases that can cause weight loss, especially for seeds. One of the biological agents that can control the disease is Trichoderma sp. So far, the use of Trichoderma often does not seem effective because the application time is not right. Trichoderma already exists and grows outside and inside plant tissues. This is due to the nature and character of Trichoderma for its antagonistic fungus that competent to colonize the rhizosphere quickly and protect roots from pathogen attack. This study aims to determine the interaction between the application time of Trichoderma sp and varieties on growth and disease development for seed production. The research was carried out at the Margahayu Experimental Garden, Institute Vegetable Research Indonesian (1,250 m.asl), from September to December 2021. The experiment used was a factorial randomized block with two factors and three replications. The first factor is the time of application of Trichoderma (without Trichoderma, before planting, before planting + 2 weeks after planting, and before planting + 2, 4 weeks after planting). The second factor is several varieties of shallots (Violetta, Ambassador, Maja Cipanas, Bima and Trisula). The results showed that there was no interaction between application time and variety on growth, disease attack, and yield of shallot bulbs for seed. However, application time and varieties affected the intensity of the disease of Stemphylium vesicarium and Peronospora destructor. Maja Cipanas showed the highest plant growth (plant height, number of leaves and number of tillers) with dry weight, weight of one month of storage and weight of two months of storage per clump each of 60.19 g; 50.27 g and 39.49 g.

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Section: Plant Growthsupporting

confidence: 81%

Differences in time of application of Trichoderma sp on shallot varieties on growth and disease development for seed production

Korlina¹,

Hasyim²,

Sulastrini³

2023

IOP Conf. Ser.: Earth Environ. Sci.

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“…This conclusion demonstrates that a firm's ability to facilitate financial statement fraud will not be affected by the company's high or low financial stability. The total asset change ratio determines whether the company is ready to expand its assets or is experiencing a decline in asset management between the current year and the previous year (Kusuma Indar Prehantika, 2016). This test determines whether the company is financially reliable.…”

Section: Ratiomentioning

confidence: 99%

Fraudulent Financial Statements Detection Using Fraud Triangle Analysis: Institutional Ownership as A Moderating Variable

Anisykurlillah,

Ardiansah,

Nurrahmasari

2023

aaj

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Purpose : The study investigates the empirical evidence of financial targets, financial stability, external pressure, the nature of the industry, and rationalization’s influence on financial statement fraud, with institutional ownership as a moderating variable. Method : The population’s study included 58 publicly listed companies on the Indonesia Stock Exchange and formed the LQ45 in 2016–2018. Purposive sampling was used on 29 companies, and descriptive and regression analyses were performed using SPSS. Findings : The results showed that financial targets have a positive effect on financial statement fraud, and the industry’s nature has a negative effect on financial statement fraud. In contrast, financial stability, external pressure, and rationalization do not implicate financial statement fraud. In addition, institutional ownership could undermine the effect of financial targets on financial statement fraud. Still, it could affect financial stability, external pressure, industry nature, or rationalization of financial statement fraud. Users of financial statements concentrate on the level of corporate profit because the extent of manipulation indicates that. Novelty : The research initiates an initial study that examines the engagement of institutional ownership as a moderating variable because it not only increases but also risks the possibility of fraud in the financial statements, which reflect financial performance. Keywords : Fraud Financial Statement; Fraud Triangle; Institutional Ownership

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“…Sejalan dengan penelitian Rustam et dkk., (2022) yang menyatakan bahwa data kunjungan pasien yang bersifat fluktuatif dipengaruhi oleh beberapa faktor diantaranya adalah faktor fasilitas pelayanan kesehatan yang mampu memenuhi kebutuhan, keinginan dan harapan masyarakat serta mampu memberikan kepuasan serta kinerja dari setiap tenaga kesehatan dalam melayani pasien yang berkunjung (8). Semakin tinggi jumlah kunjungan rawat jalan di suatu fasilitas pelayanan kesehatan maka akan semakin besar pula beban kerja petugas yang ada, hal ini menunjukkan bahwa perlunya dilakukan analisis perhitungan kebutuhan petugas dan sarana prasarana pendukung agar pelayanan yang diberikan kepada pasien tetap terjaga kualitasnya (9).…”

Section: Pembahasanunclassified

Prediksi Kunjungan Pasien Rawat Jalan Dengan Metode Analisis Trend Linear di RSUD Haji Provinsi Jawa Timur Tahun 2023-2025

Sabran,

Azizah,

Rachmawati

2024

MARSI

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Prediksi kunjungan pasien dapat digunakan untuk mengetahui kenaikan jumlah pengunjung dan membantu manajemen rumah sakit dalam melakukan perencanaan baik dari sumber daya manusia maupun fasilitas yang tersedia guna memelihara kualitas pelayanan terhadap pasien. Berdasarkan data kunjungan pasien rawat jalan di RSUD Haji Provinsi Jawa Timur pada tahun 2020-2022 mengalami peningkatan, hal ini dapat mempengaruhi kinerja pelayanan terhadap pasien terutama pada bagian pendaftaran yang menjadi sasaran utama saat pasien datang. Tujuan penelitian ini untuk mengetahui prediksi kunjungan pasien rawat jalan 2023-2025. Jenis penelitian yang digunakan adalah deskritif dengan pendekatan retrospektif dengan subjek penelitian 2 orang petugas rekam medis. Objek dalam penelitian ini merupakan data kunjungan pasien rawat jalan pada tahun 2020-2022. Analisis data menggunakan analisis statistik deskriptif dan perhitungan prediksi menggunakan metode trend linear. Prediksi jumlah kunjungan pasien rawat jalan pada tahun 2023 sejumlah 183.901 kunjungan, pada tahun 2024 menjadi 206.911 kunjungan dan pada tahun 2025 meningkat lagi menjadi 229.921 kunjungan pasien. Oleh karena itu perlunya dilakukan inovasi dan evaluasi guna mempertahankan maupun meningkatkan jumlah kunjungan pasien rawat jalan.

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Deteksi Financial Statement Fraud : Model Beneish M-Score, dan Model F-Score

Cited by 3 publications

References 0 publications

Differences in time of application of Trichoderma sp on shallot varieties on growth and disease development for seed production

Differences in time of application of Trichoderma sp on shallot varieties on growth and disease development for seed production

Fraudulent Financial Statements Detection Using Fraud Triangle Analysis: Institutional Ownership as A Moderating Variable

Prediksi Kunjungan Pasien Rawat Jalan Dengan Metode Analisis Trend Linear di RSUD Haji Provinsi Jawa Timur Tahun 2023-2025

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