Proceedings of Konferensi Nasional Pendidikan Teknologi Informasi (KNAPTI 2012), Yogyakarta.
ISSN/ISBN: Not available at this time. DOI: Not available at this time.
Note - this is a foreign language paper: IND
Abstract: Benford's Law (Benford's rule) shows the regularity of the occurrence of the numbers 1 to 9 in a set of data obtained naturally. Benford's Law is widely known in the accounting field as a tool to detect fraud in financial transactions. This paper presents the results of research on the regularity of the occurrence of significant figures in the transaction data of subsidized fuel at several gas stations in Batam City in the period January – February 2010. In this study, MS spreadsheet was used. Execl as a tool. From the results of research on more than 130,000 raw data, it is concluded that the pattern of occurrence of significant figures in subsidized fuel transactions follows Benford's Law. The results also show that by utilizing the available functions, Microsoft Excel can be used as a powerful data processing tool and can be used as a teaching aid by showing the visualization of teaching materials.
Bibtex:
@inProceedings {,
AUTHOR = {Mujiono Sadikin},
TITLE = {Pemanfaatan Spread Sheet Microsoft Excel Untuk Pembelajaran Benford Law Pada Kasus BBM Bersubsidi },
BOOKTITLE = {Proceedings of Konferensi Nasional Pendidikan Teknologi Informasi (KNAPTI 2012)},
YEAR = {2012},
ADDRESS = {Yogyakarta},
}
Reference Type: Conference Paper
Subject Area(s): Accounting, Economics