Risiko Kecurangan (Fraud) pada Pemerintah Daerah di Indonesia: Analisis Terhadap Temuan Audit

The risk of fraud in local governments in districts and cities resulting from internal control deficiencies was reported in a series of audits carried out by the Audit Board. This research analyzes 23 Audit Reports on the Financial Report of Regency and City Regional Governments in Aceh for the 2022 Fiscal Year issued by the Aceh Province Representative of Audit Board. The Audit Result Reports on the Financial Reports of the Regional Government of Regency Municipalities in Aceh for the 2022 Fiscal Year observed in this research each contained between 10 and 21 findings with an average of 16 findings related to weaknesses in the internal control system and non-compliance with legislative regulations. Some of these entities, city districts, are indeed small. The 23 district and city government control audits, 18 (78%) which is considered to have a good internal control system and operates effectively, resulting in an audit opinion of "Unqualified ". The remaining 5 district and city government control audits (22%) identified internal control deficiencies and contains recommendations for improvement with a number ranging from 10 to 21 with an average of 16 recommendations per audit. Not all recommendations involve a lack of control, but most do (due in part to budgeting issues)

Pengaruh Persepsi Dan Pemahaman Tentang Laporan Keuangan Terhadap Kualitas Laporan Keuangan Pelaku UMKM

This research attempts to ascertain how business actors' attitudes and comprehension impact the quality of financial reports in Kecamatan Johan Pahlawan, West Aceh Regency. While presenting comprehensive financial reports is challenging for them because not all business owners have studied accounting in-depth, some MSME actors in Johan Pahlawan District believe that accounting is not that important. All they know is that it records incoming and outgoing cash flows. tief. The general public has very little knowledge of accounting, but businesses of a reasonably big size may afford to hire an accountant or purchase software to make it easier to prepare financial reports that comply with current laws. A quantitative technique was used in this investigation. Primary data from a research sample of ninety-three MSME actors in Kecamatan Johan Pahlawan, West Aceh Regency, was directly gathered via the use of questionnaires by the researchers for the objectives of this study. Multiple linear regression data analysis is the technique employed. Based on the study's findings, Kecamatan Johan Pahlawan, West Aceh Regency's MSME financial reports' quality is significantly influenced by business actors' attitudes and knowledge, with a significant value of 0.000. The quality of MSME financial reports in Johan Pahlawan District, West Aceh Regency, is thus determined by the perception and comprehension of business players, leading to the conclusion that the alternative hypothesis statement (Ha3) is accepted

Peran Moderasi Mekanisme Corporate Governance pada Pengaruh Karakteristik Perusahaan dan Financial Distress Terhadap Kualitas Pelaporan Keuangan

The purpose of this study is to analyze the influence of firm characteristics and financial distress on the quality of financial reporting, along with the moderation role of corporate governance mechanisms on the relation of firm characteristics and financial reporting quality, and the moderation role of corporate governance mechanisms on the relation of financial distress and financial reporting quality of property and real estate companies listed on the Indonesia Stock Exchange from 2013 to 2017. Total observations on this study were 192. Datas were obtained from annual reports and were analyzed with SEM-PLS using WarpPLS. This study found that (1) firm characteristics have significant impact on financial reporting quality, (2) financial distress has significant impact on financial reporting quality, (3) corporate governance mechanisms moderate the relation of firm characteristics and financial reporting quality, (4) corporate governance mechanisms moderate the relation of financial distress and financial reporting quality

The Application Of Six Sigma Methodhology In The Process Of Product Quality Control: A Case Study From A Steel Tower Production

This paper aims to apply the Six Sigma framework with the DMAIC methodology in the process of manufacturing quality control. The case study company is one of the companies in Indonesia that engages in the manufacturing and trading of steel plates and ready-mixed concrete for industrial construction, transportation, electricity, and communications. The goal of Six Sigma in this study was to ensure the required product quality and to avoid an increase in internal costs associated with poor product quality. In this study, Six Sigma is used to analyses the quality level of steel tower manufacturing based on the number of production and defective products from March-May 2021. The results show that the company's highest product defect rate for tower products is 2,926,829 per one million productions. Therefore, the sigma value obtained from the study shows a value of 4.256, with the criteria of 3.4 DPMO (only 3.4 defective product was found on every one million productions). @font-face {font-family:"Cambria Math"; panose-1:2 4 5 3 5 4 6 3 2 4; mso-font-charset:0; mso-generic-font-family:roman; mso-font-pitch:variable; mso-font-signature:-536870145 1107305727 0 0 415 0;}p.MsoNormal, li.MsoNormal, div.MsoNormal {mso-style-unhide:no; mso-style-qformat:yes; mso-style-parent:""; margin:0cm; text-align:center; mso-pagination:widow-orphan; font-size:10.0pt; font-family:"Times New Roman",serif; mso-fareast-font-family:"Times New Roman"; mso-ansi-language:EN-US;}.MsoChpDefault {mso-style-type:export-only; mso-default-props:yes; font-family:"Calibri",sans-serif; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-fareast-font-family:Calibri; mso-fareast-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:minor-bidi;}div.WordSection1 {page:WordSection1;

Implementasi SAK EMKM di UMKM Kab. Aceh Barat: Pengaruh Pendidikan, Business Size, dan Sosialisasi

MSMEs play a crucial role in Indonesia’s economy and have demonstrated resilience during the pandemic. However, despite the issuance of SAK EMKM to facilitate financial reporting for MSMEs, many MSMEs in Kabupaten Aceh Barat still lack a proper understanding of these standards. This research aims to analyze the influence of educational background, business size, and the provision of information and socialization on MSME actors’ understanding of SAK EMKM implementation. Using survey methods and multiple linear regression analysis, the results reveal that educational background and the provision of the information and socialization have significant impacts on MSME actors’ understanding. However, business size does not have a significant effect. These findings highlight the importance of more effective education and socialization for MSME actors to enhance their ability to prepare financial statements in accordance with the applicable standards

Evaluasi Kesehatan dan Keselamatan Kerja pada Stasiun Sterilizer dengan Metode HIRARC di PT. Beurata Subur Peusada

PT. Beurata Subur Peusada merupakan pabrik yang bergerak di bidang industri pengolahan minyak kelapa sawit (PMKS). PT. Beurata Subur Persada berada di wilayah Desa Babah Dua, Kecamatan Tadu Raya, Kabupaten Nagan Raya. Berdasarkan data historis perusahan selama periode 2019-2022 telah terjadi 5 kasus kecelakaan pada stasiun sterilizer PT. Beurata Subur Peusada. Tujuan dilakukannya penelitian ini adalah untuk mengkondisikan tingkat angka kecelakaan kerja yang cukup siginfikan pada stasiun sterilizer. Metode yang digunakan adalah Hazard Identification Risk Assessment and Risk Control (HIRARC). Hasil penilaian risiko dari pada stasiun sterilizer PT. Beurata Subur Peusada yang berpotensi bahaya masing masing terdiri dari 25% risiko extreme, 50% risiko medium, dan 25% risiko high, dan 0% risiko Low. Tindakan pengendalian yang dapat dilakukan adalah memberikan pengarahan kepada pekerja agar bekerja sesuai SOP perusahaan dan selalu menggunakan APD, mengadakan pelatihan ataupun seminar kepada pekerja yang didalamnya terdapat anjuran menggunakan APD dan selalu bekerja sesuai SOP serta memperketat peratura

PELATIHAN MANAJEMEN KEUANGAN BAGI USAHA MIKRO KECIL DAN MENENGAH (UMKM) KERAJINAN ACEH

Potensi UMKM khususnya di bidang kerajinan Aceh hingga sejauh ini, belum cukup tergarap dengan maksimal, sebaliknya banyak pelaku kegiatan UMKM (pemilik) kerajinan justru sering mengalami masalah internal sehingga sulit untuk berkembang dan bersaing baik antara sesame UMKM maupun dengan produsen besar. Masalah manajemen keuangan merupakan salah satu masalah yang sering ditemui di dalam UMKM kerajinan Aceh. Umumnya, pelaku UMKM kerajinan Aceh memulai usaha mereka dengan bermodal nekat tanpa dibekali dengan rencana pemodalan jangka panjang maupun kemampuan dan pengetahuan manajerial yang dibutuhkan dalam berwirausaha. Kegiatan pengabdian masyarakat ini bertujuan untuk memberi motivasi dan semangat kepada pelaku UMKM untuk melakukan wirausaha, meningkatkan kreativitas dan inovasi para pelaku UMKM, memberi pengetahuan, pemahaman, serta strategi pemasaran melalui e-commerce dan memberi pelatihan manajemen keuangan pelaku UMKM. Kegiatan ini dilakukan dengan memberikan pelatihan manajemen keuangan kepada masyarakat khususnya pelaku usaha kerajinan Aceh. Kegiatan akan didokumentasikan melalui video yang selanjutnya akan ditampilkan secara serentak pada kegiatan utama. Hasil dari pelaksanaan kegiatan pengabdian ini ditemuinya masalah yang ada di UMKM Kerajinan Aceh pada bidang keuangan, baik itu pada pengelolaannya yang masih tercampur akan pengelolaan keuangan keluarga serta keuangan usaha, kurangnya modal, sulitnya mendapatkan jejaring dengan pihak lembaga keuangan atau perbankan

PELATIHAN MANAJEMEN KEUANGAN BAGI USAHA MIKRO KECIL DAN MENENGAH (UMKM) KERAJINAN ACEH

Potensi UMKM khususnya di bidang kerajinan Aceh hingga sejauh ini, belum cukup tergarap dengan maksimal, sebaliknya banyak pelaku kegiatan UMKM (pemilik) kerajinan justru sering mengalami masalah internal sehingga sulit untuk berkembang dan bersaing baik antara sesame UMKM maupun dengan produsen besar. Masalah manajemen keuangan merupakan salah satu masalah yang sering ditemui di dalam UMKM kerajinan Aceh. Umumnya, pelaku UMKM kerajinan Aceh memulai usaha mereka dengan bermodal nekat tanpa dibekali dengan rencana pemodalan jangka panjang maupun kemampuan dan pengetahuan manajerial yang dibutuhkan dalam berwirausaha. Kegiatan pengabdian masyarakat ini bertujuan untuk memberi motivasi dan semangat kepada pelaku UMKM untuk melakukan wirausaha, meningkatkan kreativitas dan inovasi para pelaku UMKM, memberi pengetahuan, pemahaman, serta strategi pemasaran melalui e-commerce dan memberi pelatihan manajemen keuangan pelaku UMKM. Kegiatan ini dilakukan dengan memberikan pelatihan manajemen keuangan kepada masyarakat khususnya pelaku usaha kerajinan Aceh. Kegiatan akan didokumentasikan melalui video yang selanjutnya akan ditampilkan secara serentak pada kegiatan utama. Hasil dari pelaksanaan kegiatan pengabdian ini ditemuinya masalah yang ada di UMKM Kerajinan Aceh pada bidang keuangan, baik itu pada pengelolaannya yang masih tercampur akan pengelolaan keuangan keluarga serta keuangan usaha, kurangnya modal, sulitnya mendapatkan jejaring dengan pihak lembaga keuangan atau perbankan