Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal AKSELERASI: Jurnal Ilmiah Nasional Danadyaksa: Post Modern Economy Journal
Roni Mulyatno
Universitas Swadaya Gunung Jati, Cirebon, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
PENGARUH KENAIKAN HARGA SEMBAKO DAN PENGENDALIAN BIAYA TERHADAP PENETAPAN HARGA JUAL DI PASAR TRADISIONAL Akhbi Fataurrahman; Roni Mulyatno
AKSELERASI: Jurnal Ilmiah Nasional Vol 8 No 3 (2026): AKSELERASI: JURNAL ILMIAH NASIONAL
Publisher : GoAcademica Research dan Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jin.v8i3.1723

Abstract

Studi ini menyelidiki bagaimana kenaikan harga sembako dan sistem pengendalian biaya berdampak pada penetapan harga jual pedagang pasar tradisional di Pasar Tradisional Cilimus menjelang Ramadhan 2026. Studi ini menggunakan metodologi kuantitatif yang dikenal sebagai pendekatan asosiatif. Jumlah responden sebanyak 65 pedagang sembako adalah purposive sampling. Data dianalisis menggunakan koefisien determinasi, uji F, uji t, normalitas, validitas, dan regresi linier berganda setelah kuesioner disebarkan dengan skala Likert 1-5. Hasil penelitian menunjukkan bahwa kenaikan harga sembako berpengaruh positif dan signifikan terhadap penetapan harga jual, dengan nilai signifikansi 0,000. Selain itu, sistem pengendalian biaya berpengaruh positif dan signifikan terhadap penetapan harga jual, dengan nilai signifikansi 0,001. Kedua variabel memberikan pengaruh sebesar 68,1% terhadap penetapan harga jual ketika digunakan secara bersamaan. Di tengah kenaikan harga bahan pokok, penelitian ini menunjukkan bahwa pedagang dapat mempertahankan harga jual dan stabilitas bisnis dengan pengendalian biaya yang baik.
Determinants of Fraudulent Financial Statements: Evidence from Fraud Hexagon and Corporate Governance Mechanism as Mediator Ahmad Hafiz Zawawi; Roni Mulyatno
Danadyaksa: Post Modern Economy Journal Vol. 4 No. 1 (2026): Post Modern Economy Journal
Publisher : Yayasan Pendidikan Islam Bustanul Ulum Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69965/danadyaksa.v4i1.355

Abstract

This research investigates the impact of the Fraud Hexagon on financial statement fraud, utilizing corporate governance as a mediator. The research focuses on non-consumer cyclical manufacturers on the Indonesia Stock Exchange (IDX) from 2021-2024, involving purposive sampling. The test results show that Rationalization has a significant negative effect on Corporate Governance Mechanisms, while Ego has a significant positive effect; meanwhile, Pressure, Capability, Opportunity, or Collusion do not show a significant effect. Furthermore, regarding Fraudulent Financial Statements, Pressure, Capability, Rationalization, and Corporate Governance Mechanism were found to have a significant negative effect, while Opportunity had a significant positive effect; however, Ego or Collusion did not have a significant effect. The mediation test results indicate that Corporate Governance Mechanisms significantly mediate the effect of Ego in a negative direction and mediate the effect of Rationalization in a positive direction in Fraudulent Financial Statements; however, they do not mediate the effects of Pressure, Capability, Opportunity, and Collusion. These results validate that corporate governance effectiveness serves as a pivotal bridge between Fraud Hexagon elements and financial fraud. Nevertheless, as this research relies on structural metrics, further research is recommended to develop more substantive measures of governance that encompass the quality of implementation, ethical culture, and the effectiveness of oversight.
Co-Authors Ahmad Hafiz Zawawi Akhbi Fataurrahman