Majalah Ilmiah Bijak最新文献_第5页

Evaluasi Keakuratan Model Beneish M-Score Sebagai Alat Deteksi Kecurangan Laporan Keuangan (Kasus Perusahaan Pada Otoritas Jasa Keuangan di Indonesia) 对贝尼希M-Score模型的准确性评估为欺诈财务报表检测工具(印尼金融服务机构案件)

Majalah Ilmiah Bijak Pub Date : 2019-09-25 DOI: 10.31334/bijak.v16i2.508

S. Santosa, Joseph Ginting

{"title":"Evaluasi Keakuratan Model Beneish M-Score Sebagai Alat Deteksi Kecurangan Laporan Keuangan (Kasus Perusahaan Pada Otoritas Jasa Keuangan di Indonesia)","authors":"S. Santosa, Joseph Ginting","doi":"10.31334/bijak.v16i2.508","DOIUrl":"https://doi.org/10.31334/bijak.v16i2.508","url":null,"abstract":"This research has been conducted aiming to see in more detail whether the fraud detection model that has been used so far, the Beneish M-Score, is capable of being one of the tools to see financial report fraud occurring in the business world. This is interesting to study considering that many companies in the Financial Services Authority (OJK) in Indonesia receive warnings and even fines for the delay in submitting financial reports to Capital Market Authority.To carry out the analysis process as in the objectives in the first paragraph, the research team took a sample of 23 companies on the Indonesia Stock Exchange, where the companies were in the list of OJK. The 23 companies that were sanctioned by the OJK compared to 23 not sanctioned companies. In sample of companies that were sanctioned by the OJK, the number of non-manipulator companies according to the Beneish M-Score calculation was 62% and for companies included in the manipulator classification only 38%. Whereas in the sample of companies not subject to sanctions from the OJK, the number of companies included in the non-manipulator category is actually smaller, 52%, calculated using M-Score. This is the main basis for further research.In this study, the analysis process is carried out by quantitative explanatory analysis using probit regression models (probit models), on financial statement data which are categorized into two, the financial ratio with original data from OJK (audited) and the financial ratio with data modification (advanced business analysis). The results show that Beneish M-Score Model could not be implemented effectively to detect the fraud in the companies under control by OJK because only 2 (two) variables influence the existence of fraudulent, are Asset Quality Index (AQI) and Total Accrual To Total Assets (TATA). Thus, it is appropriate and important for the Beneish M-Score modeling to be equipped with other models that are more able to explain.","PeriodicalId":33671,"journal":{"name":"Majalah Ilmiah Bijak","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45263932","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: 6

Pengaruh Rencana Dan Realisasi Penggunaan Dana Bos Terhadap Kinerja Keuangan Di SMA Al-Islam Krian Sidoarjo 规划和实现老板资金使用的主管面对高中的金钱雇主Krian Sidoarjo

Majalah Ilmiah Bijak Pub Date : 2019-09-25 DOI: 10.31334/bijak.v16i2.517

Indah Sulistyowati, Darno Darno

{"title":"Pengaruh Rencana Dan Realisasi Penggunaan Dana Bos Terhadap Kinerja Keuangan Di SMA Al-Islam Krian Sidoarjo","authors":"Indah Sulistyowati, Darno Darno","doi":"10.31334/bijak.v16i2.517","DOIUrl":"https://doi.org/10.31334/bijak.v16i2.517","url":null,"abstract":"BOS funds are costs allocated by the government specifically to support education in Indonesia. This study aims to examine the effect of BOS budget planning and the realization of the use of BOS funds on financial performance at Al-Islam Krian Sidoarjo High School. The variables used in this study are the BOS budget budget plan and the realization of the use of BOS funds which act as independent variables, as well as financial performance which acts as the dependent variable. The author uses descriptive quantitative methods in this study. The data collection technique carried out in this study was to use primary data obtained directly from the objects studied, namely by distributing questionnaires. The population in this study is the financial report of BOS Al-Islam Krian Sidoarjo High School in 2016-2018. The samples in this study were educators, education staff, and guardians of students who were involved in the BOS management team for the period of 2016 - 2018, with respondents totaling 35 people. The results of the study using multiple linear regression analysis based on the t test can be concluded that BOS budget planning has a significant and positive effect on financial performance and the realization of the use of BOS funds also has a positive and significant effect on financial performance.","PeriodicalId":33671,"journal":{"name":"Majalah Ilmiah Bijak","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49039378","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: 1

Jejak Sukses Gerakan Kewirausahaan Sosial 社会创业运动的成功之路

Majalah Ilmiah Bijak Pub Date : 2019-09-25 DOI: 10.31334/bijak.v16i2.519

Habsul Nurhadi

引用次数: 3

Perbandingan Kualitas Produk Sayur Dan Buah Pada Pasar Tradisional Dan Pasar Modern Di Kota Serang Dalam Penerapan Strategi Pamasaran 市场战略冲击下城市传统市场和现代市场绿色产品和作物质量的比较

Majalah Ilmiah Bijak Pub Date : 2019-09-25 DOI: 10.31334/bijak.v16i2.513

Khaeruman Khaeruman, H. Hanafiah

{"title":"Perbandingan Kualitas Produk Sayur Dan Buah Pada Pasar Tradisional Dan Pasar Modern Di Kota Serang Dalam Penerapan Strategi Pamasaran","authors":"Khaeruman Khaeruman, H. Hanafiah","doi":"10.31334/bijak.v16i2.513","DOIUrl":"https://doi.org/10.31334/bijak.v16i2.513","url":null,"abstract":"Agricultural products are types of products that have disadvantages, among others: perishable and short shelf life, especially for horticulture. These weaknesses cause horticultural products to require special treatment from pre-harvest to post-harvest so that the quality does not decrease. A decrease in product quality will affect its sale value in the market. However, special handling requires additional costs, so the amount of post-harvest handling must also consider the demand of the buyer.This research aims to find out and understand the best storage treatment for fruits and vegetables to maintain the physical condition of the products and marketing strategies in traditional and modern markets.Based on the results of research shows that most of the people of Serang City tend to prefer shopping in traditional markets, but most also choose to shop in traditional and modern markets, in their opinion it can be concluded that if they shop at traditional markets they can bargain from prices that have been set and they can also directly, whereas if in the modern market they can only see the prices available on the desired goods.","PeriodicalId":33671,"journal":{"name":"Majalah Ilmiah Bijak","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47346553","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: 4

Pemanfaatan Media Sosial Sebagai Media Promosi Dalam Pemasaran Produk Pada Koperasi Tahu Dan Tempe 利用社交媒体进行产品营销中的媒介宣传——基于知识与时间的合作

Majalah Ilmiah Bijak Pub Date : 2019-09-25 DOI: 10.31334/bijak.v16i2.516

Diana Novita, Agus Herwanto, Meiyanti Nurchaerani

{"title":"Pemanfaatan Media Sosial Sebagai Media Promosi Dalam Pemasaran Produk Pada Koperasi Tahu Dan Tempe","authors":"Diana Novita, Agus Herwanto, Meiyanti Nurchaerani","doi":"10.31334/bijak.v16i2.516","DOIUrl":"https://doi.org/10.31334/bijak.v16i2.516","url":null,"abstract":"Marketing is a social and managerial process that makes individuals / groups get what they need and want by creating, offering and exchanging valuable products to other parties. Marketing involves many different activities that add value to the product when the product moves through the system. The current marketing system that is becoming a new trend is the online marketing system. With the emergence of a new era in the field of marketing which is referred to as the digital marfketing era, we entrepreneurs must consider various online media to be used in determining the company's strategic planning. One of the media intended is social media. Social media that is widely used by everyone and is quite popular in Indonesia today is Facebook and Instagram. Indonesia is one country with a high number of Facebook users, certainly has a great opportunity and opportunity to use social media as part of strategic marketing planning. Marketing through online media has many great advantages, one of which is that the costs incurred are relatively cheaper compared to other media in carrying out product promotion activities. In this paper, we discuss the promotion process for tofu and tempeh entrepreneurs in Indonesia. As we know, tofu and tempeh are one of the foods that can be categorized as a companion to the staple food of the Indonesian people. This soy-based food is very popular with all levels of society in Indonesia. However, tempeh and tofu are still categorized as food for the lower class. Meanwhile, we still import raw materials to get tofu and tempeh from abroad. The irony is that sounds, but, that's what happens now. The lack of knowledge of the tofu and tempeh artisans is what makes this commodity not glimpsed by circles other than the middle and lower classes. Therefore, we must educate the artisans of tofu and tempeh and teach them to know the tofu and tempeh globally. Increased knowledge and utilization of social media, one way to help boost the marketing of tofu and tempeh","PeriodicalId":33671,"journal":{"name":"Majalah Ilmiah Bijak","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43085549","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

Model Deteksi Krisis Indonesia dengan Indikator Suku Bunga Simpanan Riil 基于Riil Flower比率指标的印尼危机检测模型

Majalah Ilmiah Bijak Pub Date : 2019-09-25 DOI: 10.31334/bijak.v16i2.510

Rina Safitri, S. Sugiyanto, S. Handajani

引用次数: 0

Pengembangan Sumber Daya Manusia Pada Entrepreneur Muslim Untuk Pemberdayaan Ekonomi Lokal Di Johar Jakarta Pusat 在雅加达市中心的Johar市，为当地的经济赋权而开发的穆斯林企业家的人力资源

Majalah Ilmiah Bijak Pub Date : 2019-09-25 DOI: 10.31334/bijak.v16i2.515

Dalmeri Dalmeri

{"title":"Pengembangan Sumber Daya Manusia Pada Entrepreneur Muslim Untuk Pemberdayaan Ekonomi Lokal Di Johar Jakarta Pusat","authors":"Dalmeri Dalmeri","doi":"10.31334/bijak.v16i2.515","DOIUrl":"https://doi.org/10.31334/bijak.v16i2.515","url":null,"abstract":"In the era of regional autonomy the political-economic transformation is still dominated by state and market, while society is in marginal position. Society is often only the object of exploitation of the state and the market. Industrialization developed by the state and the market often forces the middle and small classes to be isolated in their own environment.The potential of natural resources within the middle and small communities is often exploited through access and governance of state and market dominance. When viewed based on the potential that exists, should the governance of the Indonesian economy is based on the industrialization of small and medium-sized society.Experience in the economic crisis of 1998, shows that small and medium industries in the medium and small are relatively able to survive. Compare with large industries that collapsed a lot, unable to survive because the wheels of production driven with machines from debt. The small and medium-sized economy has so far become the main savior of the crisis and the stagnation of economic growth in Indonesia. Efforts to develop local economies through industrialization driven by the urban middle-class society can be an alternative to creating resilience of populist economy, especially in stemming globalization characterized by economic liberalization in various business sectors.This research seeks to analyze some cases, and strategic experience. Especially with regard to Muslim entrepreneurs in the Johar Baru area of Central Jakarta in carrying out various strengthening strategies in local economic development. Entrepreneur Muslim here refers more to the identity of these business actors who are Muslim identity and have a commitment in applying Islamic ethics in running their business and strengthening fellow profession.","PeriodicalId":33671,"journal":{"name":"Majalah Ilmiah Bijak","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48943608","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

Pemodelan Deteksi Dini Krisis Mata Uang Berdasarkan Indiktor Nilai Tukar Nominal 基于汇率指标的早期货币危机建模

Majalah Ilmiah Bijak Pub Date : 2019-09-25 DOI: 10.31334/bijak.v16i2.512

Adebun Adebun, S. Sugiyanto, I. Slamet

引用次数: 0

Model Financial Dan Teknologi (Fintech) Membantu Permasalahan Modal Wirausaha UMKM Di Indonesia

Majalah Ilmiah Bijak Pub Date : 2019-09-25 DOI: 10.31334/bijak.v16i2.518

Tedy Ardiansyah

{"title":"Model Financial Dan Teknologi (Fintech) Membantu Permasalahan Modal Wirausaha UMKM Di Indonesia","authors":"Tedy Ardiansyah","doi":"10.31334/bijak.v16i2.518","DOIUrl":"https://doi.org/10.31334/bijak.v16i2.518","url":null,"abstract":"The objectives of this study are (1) to find out the effect of technology-based financing models in helping entrepreneurial capital problems in society, Indonesia, (2) Knowing the types of technology-based financing models to help entrepreneurial capital problems in society, Indonesia, (3) Helping MSMEs capital in the future, (4) Helping solutions to business capital problems in entrepreneurial activities. Qualitative descriptive research is aimed at describing and describing existing phenomena, both natural and human engineering, which pay more attention to the characteristics, quality, and interrelationship between activities. In addition, this study does not provide treatment, manipulation or alteration on the variables studied, but describes a condition that is. Data collection techniques are derived from secondary data while the research instrument utilizing the results of the research that has been done both comes from journals, the Internet and books. From several research results illustrate that: (1) activities related to finance and technology are indeed needed by MSMEs with the current situation, (2) There is a relationship between financial and technological models (fintech) in helping MSME entrepreneurial capital problems, (3) Models financial and technology (fintech) consists of several kinds, among others: (a) crowd funding and peer to peer lending, (b) Market aggregator, (c) Risk and Investment Management and (d) Payment, settlement and clearing. (4) The results of research that greatly help MSME entrepreneurs in obtaining capital to maintain and improve business are financial and technology models (fintech) which lead to Crowd funding and Peer to Peer (P2P) lending, (5 in Indonesia are more familiar with P2P where has been implemented in activities including: (a) Agricultural Capital Startup, (b) Livestock Capital Startup and (c) Fisheries Capital Startup, (6) Future capital challenges have definite answers to the development of alias finance and technology fintech.","PeriodicalId":33671,"journal":{"name":"Majalah Ilmiah Bijak","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42462569","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: 27

Perilaku Perusahaan Multinasional Dan Aggressive Transfer Pricing Practices Terhadap Kepatuhan Pembebanan Biaya Promosi (Studi Kasus Kasus PT MSM) 跨国和激进转让定价行为对促销成本收费合规性的影响（PT MSM案例研究）

Majalah Ilmiah Bijak Pub Date : 2019-09-25 DOI: 10.31334/bijak.v16i2.509

S. Supriyadi

{"title":"Perilaku Perusahaan Multinasional Dan Aggressive Transfer Pricing Practices Terhadap Kepatuhan Pembebanan Biaya Promosi (Studi Kasus Kasus PT MSM)","authors":"S. Supriyadi","doi":"10.31334/bijak.v16i2.509","DOIUrl":"https://doi.org/10.31334/bijak.v16i2.509","url":null,"abstract":"This research aimed to analyze Multinational Enterprises behavior and aggressive transfer pricing practices that compliance of promotion expenses (Case Study PT MSM). First, to analyze formal compliance of promotion expenses on MNEs. Second, to analyze material compliance of promotion expense on MNEs. Third, to analyze economic benefits for PT MSM and MNEs.The research approach used is descriptive qualitative with data collection through in-depth interviews with informations determinded by Account Representative of the Tax Sercive Office B that handles PT MSM. The research instrument is the data and information collection through interview dan documentation. This reseach is used MNEs theory and compliance theory.The research results show that: first, promotion expenses on MNEs that Case Study PT MSM reach about Rp 3,2triliun from fiscal year about 2003 until 2016 average 20% form sales. For formal compliance analysis for promotion expenses for PT MSM is comply with Ministry of Finance Regulation number 02/PMK.03/2010 about promotion expenses with attaching nominative list of promotion expenses. Second, for material compliance analysis of promotion expenses is not directly related for PT MSM, to promote MNEs. Third, promotion expenses that paying PT MSM gives economic benefit for promotion of MNEs. Therefore PT MSM should get renumeration because of its function, assets and risks.","PeriodicalId":33671,"journal":{"name":"Majalah Ilmiah Bijak","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48061419","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