Browsing by Author "Barus, Irene Sukma Lestari"

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    ANALYSIS OF THE EFFECT OF FRAUD TRIANGLE PERSPECTIVE TOWARDS FRAUD INVESTIGATION AND ITS IMPACT TOWARDS FRAUD CORRECTIVE ACTION
    (Journal of Advanced Research in Dynamical & Control Systems, Vol. 11, 03-Special Issue, 2019) Bayunitri, Bunga Indah; Barus, Irene Sukma Lestari; H.R. Ferry M
    The strict business competition can change the behavior towards the unfair competition which is a form of economic crime. This situation forced the possibility of a large number of violations and irregularities that could ultimately cause disadvantage, resulted in fraud. One of the positive responses to prevent acts of fraud is early detection in the form of an implementation or the examination procedure called an investigative audit. The next stage is to focus on the investigation, report, and improve the alleged incidents of fraud. The results of this research indicated a correlation and a significant positive effect on fraud triangle perspective toward investigation fraud and their impact on fraud corrective actions.
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    DESCRIPTION CALCULATION OF PRODUCTION COSTS AND COST OF GOODS SOLD FOR THE CATTLE RANCHERS IN NORTH BANDUNG REGENCY, INDONESIA
    (Journal of Advanced Research in Dynamical & Control Systems, Vol. 11, 03-Special Issue, 2019) Barus, Irene Sukma Lestari; Arsalan, Syakieb; Edison, Acep; Sukmawati, Fitri; Silviana; Putri, Ratna Komala
    This research was conducted based on the complaints from the cattle ranchers about the income from selling their livestock products. They often suffer livestock farming losses. The selling price they received from the parties of supplier of cow’s milk where they distribute their products are various. The selling price for milk is around IDR 4,600 to IDR 5,000 per liter depending on the quality of milk. Likewise, for beef, the selling price is around IDR 80,000 to IDR 120,000 per kilogram depending on the period of selling. The selling price they received is considered unable to cover the costs for manufacturing process so that the cattle ranchers felt damaged. Therefore, this research gave a contribution in form of knowledge for the cattle ranchers about determining and calculating the cost of the product, and establishing the selling price by using traditional or conventional method and activity based costing method. In traditional method, all costs were charged against the product, including production costs that were not caused by the product. Meanwhile, the activity based costing method explained about the classification of costs, driver, and the cost driver of the product. Hence, this research suggested the cattle ranchers to adopt the activity based costing method since the ABC (activity-based costing) method is more accurate in determining the classification of costs. In addition, this research also gave a contribution for appropriate selling price for milk and beef.
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    THE HIERARCHY LEVEL OF STRATEGY: A BANKRUPTCY PREDICTION OF THE COMPANY USING THE ALTMAN Z-SCORE METHOD IN THE CORONAVIRUS DISEASE PERIOD (An Empirical Study on Manufacturing Companies of Various Industry Sub-Sectors Listed in Indonesia Stock Exchange in the 1st Quarter and the 2nd Quarter in 2020)
    (Solid State Technology Volume: 63 Issue: 3, 2020) Barus, Irene Sukma Lestari; Putri, Ratna Komala; Sinaga, Obsatar; Suharman, Harry; Nupus, Hayati
    Coronavirus disease (COVID-19) weakens many business sectors, including the corporate sector. This research uses quantitative method with explanation theory. Thus, researchers are interested in finding out whether there are differences and influence of financial conditions in the 1st and 2nd Quarter of 2020 on manufacturing companies of various industry sub-sectors listed in Indonesia Stock Exchange. This research utilized the Altman Z-Score method. In addition, method of analysis used multicollinearity and binary logistic regression, which data sources were from financial reports in the 1st quarter and the 2nd quarter of 2020 with a sample of 36 x 2 = 72 observations; utilizing purposive sampling technique. The results showed that there was no difference in financial conditions in the 1st quarter and the 2nd quarter. However, there was a significant effect on the variables studied. Therefore, the Altman Z-Scores method is proven to be able to predict financial bankruptcy of manufacturing companies of various industry sub-sectors. Additionally, this research provides a contribution for companies carrying out hierarchical strategies to gain a competitive advantage.
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    THE INFLUENCE OF DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY (CSR) AND COMPANY SIZE ON TAX AVOIDANCE
    (Solid State Technology Volume: 63 Issue: 3, 2020) Gani, Diki Abdul; Lupita, Dinda; Agustin, Riny; Agustina, Tia; Barus, Irene Sukma Lestari
    This research finds to determine whether corporate social responsibility and company size has a significant positive or negative influence on tax avoidance in mining companies listed on the IDX for the 2014-2018 period. This research using quantitative methods, secondary data. Data collection techniques on mining companies obtained from the website www.idx.co.id. Sample method using purposive sampling technique. Research methods using regression panel data and multiple linear regression. Model Effect Common good results for regression panel data. The test results show that partially CSR disclosure and Company Size has no influence on tax avoidance. Simultaneously, CSR Disclosure and Company Size are not able to influence tax avoidance.
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    PENGARUH DEBT RATIO DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON INVESTMENT (Studi Kasus Perusahaan Manufaktur di Bursa Efek Indonesia untuk Periode 2012)
    (Jurnal Akuntansi Bisnis dan Publik, Fakultas Ekonomi dan Bisnis Universitas Pembangunan Panca Budi, 2016-02) Barus, Irene Sukma Lestari
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    STUDI PENERAPAN SISTEM PENILAIAN KINERJA DILIHAT DARI PERSPEKTIF BALANCED SCORECARD DI UNIVERSITAS WIDYATAMA (Studi Kasus pada Fakultas Ekonomi Universitas Widyatama)
    (Seminar Nasional Akuntansi dan Bisnis (SNAB), Fakultas Ekonomi Universitas Widyatama, 2017-07-20) Barus, Irene Sukma Lestari; Mulyawan, H.R. Ferry; Christina, Veronica
    Penelitian ini dilakukan dengan menggunakan analisis deskriptif untuk melakukan sebuah studi mengenai Penerapan Sistem Penilaian Kinerja Dilihat dari Perspektif Balanced Scorecard di Universitas Widyatama. Studi ini bertujuan untuk mengukur sejauh mana kinerja pegawai dengan menggunakan 4 (empat) perspektif balanced scorecard. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah random purposive sampling yaitu penarikkan sampel secara acak berdasarkan kriteria tertentu dengan jumlah responden sebesar 96 responden. Teknik pada penelitian ini menggunakan analisis deskriptif. Analisis deskriptif dilakukan untuk data yang bersifat kuantitatif yang diperoleh dari civitas academica Universitas Widayatama melalui data primer yang diperoleh dari kuesioner. Pada perspektif keuangan ini, karyawan lebih banyak memberikan jawaban bahwa besarnya SPP mahasiswa baru di perguruan tinggi ini sangat tinggi atau indikator Growth sangat tinggi. Pada perspektif pelanggan ini, Mahasiswa memperoleh banyak manfaat atau pengetahuan dengan kuliah di Universitas Widyatama dikategorikan tinggi atau indikator kepuasan pelanggan dinilai tinggi. Pada perspektif ini proses bisnis ini mengkaji tentang proses bisnis internal dari persepsi dosen dan mahasiswa, dosen di PT ini dikategorikan tinggi dalam membuat karya ilmiah yang dipublikasikan sesuai standar ketentuan Dikti. Sedangkan dari persepsi mahasiswa setiap mata kuliah dalam kurikulum dalam kategori tinggi karena telah dilengkapi dengan Rencana Pembelajaran Studi (RPS) atau indikator proses inovasi dikategorikan tinggi. Pada perspektif pembelajaran dan pertumbuhan ini, dosen dan pegawai cukup tepat hadir dalam bekerja atau pada indikator budaya organisasi berada pada kategori tinggi.