Jurnal Riset Akuntansi dan Bisnis Airlangga最新文献

MACHINE LEARNING FOR E-COMMERCE FRAUD DETECTION 机器学习用于电子商务欺诈检测

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2023-11-20 DOI: 10.20473/jraba.v8i2.48559

Rahayu Damayanti, Zaldy Adrianto

{"title":"MACHINE LEARNING FOR E-COMMERCE FRAUD DETECTION","authors":"Rahayu Damayanti, Zaldy Adrianto","doi":"10.20473/jraba.v8i2.48559","DOIUrl":"https://doi.org/10.20473/jraba.v8i2.48559","url":null,"abstract":"The study examines the effectiveness, challenges, and best machine learning algorithms for detecting e-commerce fraud. This study uses a systematic literature review to evaluate the effectiveness of machine learning-based e-commerce fraud detection, identify challenges, and identify the most effective techniques. The study examinedliterature extracted from the ScienceDirect, Emeralds, Wiley, and Springer databases, identifying 29 publications from recognized journals from 2012–2022, filtered using limitations and quality assessment criteria, and assessing paper eligibility. This study reveals that machine learning significantly enhances the accuracy of detecting e-commerce fraud. Yet, there are a number of issues that need to be resolved before machine learning can be utilized to detect e-commerce fraud. Poorer-quality data distribution is the biggest challenge in detecting e-commerce fraud. In order to determine the best machine learning strategy, the model's accuracy was also evaluated, and it was discovered that random forests performed the best in terms of accuracy. This study increases theoretical contributions as a continuation of previous research relevant to the concept of machine learning in detecting fraud in e-commerce. Then, based on the random forest's greater precision, it provides practical advice to e-commerce firms as a basis for decision-makers to find a suitable machine learning technique for fraud detection.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"10 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139256354","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

AUDIT COMMITTEE EFFECTIVENESS AS FRAUD PREVENTION MECHANISMS 审计委员会作为预防舞弊机制的有效性

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2023-11-20 DOI: 10.20473/jraba.v8i2.51157

Larassanti Kusumosari, Shiddiq Nur Rahardjo

{"title":"AUDIT COMMITTEE EFFECTIVENESS AS FRAUD PREVENTION MECHANISMS","authors":"Larassanti Kusumosari, Shiddiq Nur Rahardjo","doi":"10.20473/jraba.v8i2.51157","DOIUrl":"https://doi.org/10.20473/jraba.v8i2.51157","url":null,"abstract":"This study aims to examine the effect of audit committee effectiveness on financial statement fraud. This research type is explanatory research. The research population is property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during 2020–2022. The sampling method used is a purposive sampling with a total sample of 141 annual reports. The data collection method used content analysis on annual report. This study used logistic regression analysis assisted by EViews13 software. The results showed that the effectiveness of the audit committee, proxied by financial expertise, accounting expertise, and the number of audit committee meetings had negative and significant effect on financial statement fraud. This study contributes by strengthening agency theory, where the findings prove that the effectiveness of the audit committee can overcome agency conflicts and minimize financial statement fraud. Practically, this research contributes to regulators to develop policies regarding the work guidelines of the audit committee as a supervisory body for the financial reporting process and to investors to be able to improve investment decision strategies by analyzing the audit committee structure as a party that ensures the reliability of financial statements which are the basis for corporate decision making.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"302 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139255865","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Strategi Peningkatan Pendapatan Daerah Melalui Retribusi Lingkungan Di Kota Mojokerto 莫约克托市通过环境补偿增加地方收入的战略

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2023-11-20 DOI: 10.20473/jraba.v8i2.48484

Puji Handayati Handoyo, Budi Eko Soetjipto, Etty Soesilowati, Ratna Dwi Nastiti

{"title":"Strategi Peningkatan Pendapatan Daerah Melalui Retribusi Lingkungan Di Kota Mojokerto","authors":"Puji Handayati Handoyo, Budi Eko Soetjipto, Etty Soesilowati, Ratna Dwi Nastiti","doi":"10.20473/jraba.v8i2.48484","DOIUrl":"https://doi.org/10.20473/jraba.v8i2.48484","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui potensi penerimaan retribusi persampahan di Kota Mojokerto. Penelitian ini merupakan sebuah penelitian kualitatif deskriptif dengan menggunakan data time series. Penelitian ini dilakukan di Dinas Lingkungan Hidup Kota Mojokerto. Objek penelitian yaitu laporan realisasi penerimaan retribusi persampahan tahun 2021 – 2022 dan Data BPS terkait dengan pelanggan PDAM. Metode analisis data adalah reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa sampai saat ini pemungutan retribusi daerah di Kota Mojokerto dilakukan berdasarkan Undang-Undang Nomor 28 Tahun 2009 Tentang Pajak Daerah dan Retribusi Daerah serta Peraturan Daerah Kota Mojokerto No. 8 Tahun 2011 tentang Retribusi Jasa Umum. Sejak saat itu belum ada perubahan. Hasil penelitian juga menunjukkan bahwa dari total biaya penanganan sampah yang dikeluarkan selama 1 tahun atau sebesar Rp 5.477.061.600, penerimaan retribusi sampah non rumah tangga hanya mampu menutup 5% dari total penerimaan retribusi yang dibutuhkan yaitu sebesar Rp.278.394.600. Penerimaan tersebut perlu ditingkatkan untuk meningkatkan pelayanan persampahan di Kota Mojokerto. Hasil penelitian terkait potensi penerimaan retribusi di Kota Mojokerto menunjukkan bahwa kenaikan penerimaan retribusi dapat terjadi jika tarif yang sudah ada dinaikkan sampai dengan 2x lipat setiap tahunnya. Selain itu pemerintah Kota Mojokerto juga harus menetapkan klasifikasi wajib retribusi bagi rumah tangga. Hasil penelitian ini diharapkan mampu memberikan kontribusi secara teoritis yaitu memperkuat dan memperkaya literasi terkait dengan strategi optimalisasi retribusi persampahan untuk menaikkan Pendapatan Asli Daerah (PAD). Selain itu, penelitian ini diharapkan berkontribusi secara praktis terhadap kebijakan Pemerinta Kota Mojokerto sebagai bahan pertimbangan dalam perubahan peraturan terkait retribusi sampah dan kenaikan tarif.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"2 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139259532","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

KETIDAKPASTIAN LINGKUNGAN DAN MANAJEMEN LABA DENGAN KEMAMPUAN MANAJERIAL SEBAGAI VARIABEL MODERASI 以管理能力为调节变量的环境不确定性与收益管理

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2023-11-20 DOI: 10.20473/jraba.v8i2.47337

Iswajuni, Bryan Luke

引用次数: 0

FINANCIAL FRAUD DETECTION AND MACHINE LEARNING ALGORITHM (UNSUPERVISED LEARNING): SYSTEMATIC LITERATURE REVIEW 金融欺诈检测和机器学习算法（无监督学习）：系统文献综述

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2023-11-20 DOI: 10.20473/jraba.v8i2.49927

Nadia Husnaningtyas, Totok Dewayanto

{"title":"FINANCIAL FRAUD DETECTION AND MACHINE LEARNING ALGORITHM (UNSUPERVISED LEARNING): SYSTEMATIC LITERATURE REVIEW","authors":"Nadia Husnaningtyas, Totok Dewayanto","doi":"10.20473/jraba.v8i2.49927","DOIUrl":"https://doi.org/10.20473/jraba.v8i2.49927","url":null,"abstract":"This research aims to assess the usage of unsupervised learning in detecting financial fraud across various financial industries by identifying cognitive constructs, benefits, economic optimization, and challenges associated with fraud detection necessitating innovative approaches for effective detection. This study conducts Systematic Literature Review following PRISMA protocol for article selection of 27 journal articles published between 2010 and 2023, sourced from Scopus database. The analysis discloses that unsupervised learning has been implemented across diverse financial sectors, including online payments, insurance, and prominently in banking, especially for identifying anomalies in credit card transactions. K-Means is the most popular method used in unsupervised learning. Nevertheless, there are ongoing challenges that require solutions to ensure the efficacy of machine learning implementation, encompassing issues like class imbalance and the complexity of fraudulent activities. In theoretical terms, this research provides an understanding of cognitive concepts, benefits and applications, challenges, and practical recommendations in the use of unsupervised learning for financial fraud detection. This is useful for practical implementation, benefiting industry practitioners in selecting appropriate models with datasets that have the potential to enhance detection system accuracy and reduce financial losses due to fraud.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"200 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139254822","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

THE MODERATING ROLE OF ESG DISCLOSURE ON FIRM STRATEGY AND STOCK PRICE CRASH RISK 企业社会责任信息披露对公司战略和股价暴跌风险的调节作用

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2023-11-20 DOI: 10.20473/jraba.v8i2.45562

Gregorius Jeandry, Nurdin

{"title":"THE MODERATING ROLE OF ESG DISCLOSURE ON FIRM STRATEGY AND STOCK PRICE CRASH RISK","authors":"Gregorius Jeandry, Nurdin","doi":"10.20473/jraba.v8i2.45562","DOIUrl":"https://doi.org/10.20473/jraba.v8i2.45562","url":null,"abstract":"This study aims to examine the effect of the company's business strategy on the stock price crash risk and examine the role of ESG disclosure as moderation in the relationship between business strategy and the stock price crash risk. The study population includes all companies listed on the Indonesia Stock Exchange (IDX) for the period 2017–2022. The sampling technique used was saturation sampling, with a total of 609 observations. Data collection techniques use content analysis. The data analysis technique uses ordinary least squares. This study found that firm strategy with the prospector typology affect the stock price crash risk, while the defenders and analyzers typologies have no effect on the stock price crash risk. ESG disclosure can weaken the effect of the business strategies of the prospector, defender, and analyzer typologies on stock price crash risk. Additional analysis found that ESG can reduce the risk of future stock price crashes. The contribution to signal theory is that there is consistently a strategic motivation for management to control good and bad information for the public. Bad information can cause the risk of price crashes to be higher than good information. Through ESG disclosure, it can provide positive signals to the public so that the risk of stock price crashes is low. The practical contribution for investors is as an investment strategy by paying more attention to the tendency of stock price crashes. For the government as a basis for making economic policies to create a well-maintained business climate.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"53 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139257403","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP RATING SUKUK DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX) 杠杆率和公司规模对苏甘评级的影响，以盈利能力为前提(雅加达伊斯兰指数的企业实证研究)

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2023-09-15 DOI: 10.30596/16797

引用次数: 0

PENGARUH CAR, NPF, ROA, ROE TERHADAP PEMBIAYAAN EKUITAS BAGI HASIL DENGAN BOPO SEBAGAI VARIABEL INTERVENING DI BANK UMUM SYARIAH INDONESIA TAHUN 2017 – 2021 汽车、NPF、ROA和ROE的影响是2017年至2021年，CAR、NPF、ROA和ROE对结果的公平融资的影响

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2023-09-15 DOI: 10.30596/15126

引用次数: 0

SUSTAINABILITY REPORT, GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN: STUDI KASUS PERUSAHAAN PERTAMBANGAN DI INDONESIA 可持续发展报告，良好的公司治理和财务业绩:印尼矿业公司案例研究

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2023-09-15 DOI: 10.30596/16611

{"title":"SUSTAINABILITY REPORT, GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN: STUDI KASUS PERUSAHAAN PERTAMBANGAN DI INDONESIA","authors":"","doi":"10.30596/16611","DOIUrl":"https://doi.org/10.30596/16611","url":null,"abstract":"Sustainability Report and Good Corporate Governance are corporate governance that provide information regarding economic, environmental and social activities and status to stakeholders both within and outside the Company. This study aims to examine the effect of sustainability reports and good corporate governance on financial performance proxied by return on assets (ROA). The objects of this research are mining companies listed on the IDX which issue consecutive annual financial reports in 2020-2022. The research sampling technique used a purposive sampling method, namely the selection of samples based on criteria. The sample of this research is 15 companies so that it obtains 45 observations. Data analysis technique uses multiple linear regression method (multiple linear regression method). Data processing uses panel data regression with the help of eviews 10 software. The results of this study indicate that economic aspects, independent board of commissioners have a significant positive effect on financial performance while environmental aspects, social aspects, managerial ownership do not have a significant effect on financial performance. Based on the results of the simultaneous test (f test) shows that Economic Aspects, Environmental Aspects, Social Aspects, Independent Board of Commissioners and Managerial Ownership have an effect on Financial Performance","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"209 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135487508","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PEMAHAMAN WAJIB PAJAK USAHA MIKRO KECIL DAN MENENGAH (UMKM) TENTANG KEWAJIBAN PERPAJAKAN UMKM 小额和中小企业对税务义务的概念

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2023-09-15 DOI: 10.30596/16296

{"title":"PEMAHAMAN WAJIB PAJAK USAHA MIKRO KECIL DAN MENENGAH (UMKM) TENTANG KEWAJIBAN PERPAJAKAN UMKM","authors":"","doi":"10.30596/16296","DOIUrl":"https://doi.org/10.30596/16296","url":null,"abstract":"Penelitian ini terfokus pada wajib pajak UMKM di Kecamatan Medan Denai yang masih kurang paham dalam membayar pajak dan tidak mengetahui tarif pajak serta Peraturan Pemerintah No. 46 Tahun 2013 dan Peraturan Pemerintah yang baru Peraturan Pemerintah No. 23 Tahun 2018. Tujuan penelitian untuk mengetahui tingkat pemahaman Wajib Pajak terhadap Peraturan Pemerintah No. 46 Tahun 2013 dan perubahan Peraturan Pemerintah No. 23 Tahun 2018 serta untuk mengetahui perbedaan pengetahuan dan pemahaman Wajib Pajak yang memiliki NPWP dengan yang tidak memiliki NPWP. Jenis penelitian ini adalah pendekatan deskriptif kualitatif. Teknik pengumpulan data dalam penelitian ini adalah melalui wawancara langsung. Teknik analisis data dalam penelitian ini adalah analisis deskriptif. Hasil penelitian ini adalah pemahaman Wajib Pajak UMKM di Kecamatan Medan Denai tentang ketentuan umum dan tata cara perpajakan masih rendah. Tingkat kesadaran pelaku UMKM terhadap Kewajiban Perpajakan menjadi salah satu faktor penyebab tidak patuhnya dalam melaksanaka kewajiban membayar pajak. Pemahaman Wajib Pajak UMKM di Kecamatan Medan Denai masih rendah dengan adanya Peraturan Pemerintah No. 46 Tahun 2013 atas dasar pengenaan tarif 1% dari omset bruto.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"141 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135487755","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0