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All Journal Jurnal Riset Akuntansi dan Bisnis Journal of Economics, Business, & Accountancy Ventura Jurnal Mirai Management JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Martabe : Jurnal Pengabdian Kepada Masyarakat International Journal of Supply Chain Management JOURNAL OF SCIENCE AND SOCIAL RESEARCH Ensiklopedia Education Review Jurnal Akuntansi Bisnis dan Publik JURNAL LENTERA BISNIS Methosika: Jurnal Akuntansi dan Keuangan Methodist Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) SIASAT Journal INFOKUM Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Economics and Digital Business Review International Journal of Business, Law, and Education GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Britain International of Humanities and Social Sciences (BIoHS) Journal Jurnal Ekonomi Transekonomika : Akuntansi, Bisnis dan Keuangan Formosa Journal of Social Sciences (FJSS) Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Proceeding of The International Conference on Economics and Business Asian Journal of Management Analytics Gemilang: Jurnal Manajemen dan Akuntansi Paradoks : Jurnal Ilmu Ekonomi International Journal of Economic, Technology and Social Sciences (Injects) Journal of Economic and Business (JEB) JURNAL RUMPUN MANAJEMEN DAN EKONOMI International Journal of Economics and Management Sciences International Journal of Economics, Business and Innovation Research International Journal of Management, Economic and Accounting
, Rahima Br Purba
Faculty Social Science, Universitas Pembangunan Panca Budi Medan, North Sumatera, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Public Health Social Sciences Transportation Other

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THE DETERMINANT FRAUD PREVENTION OF QUALITY LOCAL GOVERNMENT’S FINANCIAL REPORT Haryono Umar; Agustina Indriani; Rahima Br. Purba
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 5 No. 1 (2019): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v5i1.2310

Abstract

This study empirically aims to analyze the influence of government internal control system and internal monitoring on fraud prevention and its implications on the quality of local financial statements. The data in this study were 89 respondents of local government officials in the city of Bogor and Depok. The methodology using multiple linear regression analysis. The results of the study showed the internal control system positively affects fraud prevention, on the other hand the internal monitoring has no effect on fraud prevention. Fraud prevention has a positive effect on the quality of financial statements. While the government internal control system has a negative effect, the internal monitoring has a positive effect on the quality of local financial report. Government internal control system indirectly affects the quality of local financial statements through fraud prevention, whereas the internal control directly affects the quality of local financial statements through fraud prevention. The result also indicate the fraud prevention has a greater impact on the quality of local financial statements. Internal control system might be minimized fraud and possibility of error. It indicates that fraud prevention support the quality of local financial reporting.
AN ANALYSIS OF EFFECTIVENESS AND EFFICIENCY BUDGET REALIZATION AS PERFORMANCE MEASUREMENT POLYTECHNIC MEDAN Vina Wani Nasution; Rahima Br. Purba
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

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Abstract

Society in the modern era demands a clean government or good government that can provide accountable and transparent information in its financial management. Budgets managed by public sector organizations must apply the principles of efficiency and effectiveness which are indicators of the financial performance of a public sector entity. This study aims to determine the effectiveness and efficiency of the budget at the Medan State Polytechnic, for the 2019-2021 budget period. The research method used is quantitative descriptive analysis. Data collection techniques used are observation techniques, interviews, and literature study. The data analysis method used is the calculation of the measurement of effectiveness and efficiency. The results of this study indicate that the level of effectiveness in 2019-2021 is stated to be effective and the level of efficiency from 2019-2021 is overall very efficient. It is hoped that the Medan State Polytechnic will further improve the efficiency of the spending budget, requiring better coordination and budget preparation strategies as well as the implementation of budget realization.
The Effect of Return On Assets, Return On Equity, Net Profit Margin and Current Ratio on Stock Prices in Oil and Gas Sub-Sector Mining Companies on the Indonesia Stock Exchange for the 2015-2019 Period Elda Nadia Pasaribu; Junawan; Rahima Br Purba
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 3 No. 1 (2022): May 2022
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (741.989 KB) | DOI: 10.53695/injects.v3i1.751

Abstract

This study aims to examine the effect of Return On Assets, Return On Equity, Net Profit Margin and Current Ratio on stock prices in oil and gas sub-sector mining companies listed on the Indonesia Stock Exchange for the 2015-2019 period. This type of research is quantitative research. The sample used in this study was obtained by saturated sampling method with a total sample of 8 companies. The test method used is multiple linear regression analysis, classical assumption test (normality test, multicollinearity test, autocorrelation test, heteroscedasticity test), model feasibility test (F test and analysis of the coefficient of determination (R2)) and hypothesis testing using t test with tools. SPSS (Statistical Product and Service Solutions). The results of this study indicate that testing the hypothesis (t test) the effect of Return On Assets, Return On and Current Ratio partially positive and significant effect on stock prices, while Net Profit Margin has no positive and significant effect on stock prices. F test shows the effect of Return On Assets, Return On Equit, Net Profit Margin and Current Ratio simultaneously have a positive and significant effect on stock prices.
A Comparative Analysis of Stock Returns Before and After Stock Split in Companies Listed on the Indonesia Stock Exchange Vhasco AG. Siagian; Rahima Br Purba; Soulthan Saladin Batubara
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 3 No. 1 (2022): May 2022
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (491.538 KB) | DOI: 10.53695/injects.v3i1.770

Abstract

This study aims to analyze the comparison of stocks return before and after the activity of a stock split. The data used in this study are secondary data from the Indonesia Stock Exchange (IDX). Using purposive sampling method with certain criteria obtained a sample of 75 companies, this study uses event studies with observation periods 7 days before and 7 days after stock split to determine the information content contained in an event. Hypothesis conducted in this study uses the normality test and the Wilcoxon signed rank test. The results of testing the hypothesis in this study indicate that there are no differences in stocks return between before and after the activity of a stock split.
AN EFFECT OF CAPITAL ADECUACY RATIO (CAR) AND NON PERFORMING LOAN (NPL), ON STOCK RETURN WITH PROFITABILITY AS AN INTERVENING VARIABLE IN COMPANIES BANKS LISTED ON THE STOCK EXCHANGE INDONESIA Moratia Suci Pratiwi; Rahima Br Purba
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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Abstract

This study aims to determine the effect of Capital Adequacy Ratio (CAR) and Non Performing Loans (NPL) on Stock Returns with Return On Assets (ROA) as intervening variables in the banking sector in Indonesia. The sampling method used was purposive sampling and 46 banks were obtained. The data analysis technique used is path analysis which is the development of multiple and bivariate regression analysis. Partial research results show that the CAR variable has a positive and significant effect on profitability (return on assets). Partial research results show that the NPL variable has no significant effect on profitability (return on assets). Partial research results show that the CAR variable has a positive and significant effect on stock returns. Partial research results show that the NPL variable has no significant effect on stock returns. The partial results of the study show that the variable profitability (return on assets) has a positive and significant effect on stock returns. The results of the path analysis show that CAR and NPL indirectly have a positive and significant effect on stock returns through ROA.
ANALISIS KEPUASAN MASYARAKAT DALAM MENINGKATKAN KUALITAS PENYELENGGARAAN PELAYANAN PUBLIK (STUDI KASUS UPT RUMAH SAKIT KHUSUS MATA) PRIVINSI SUMATERA UTARA Rahima Purba
Journal of Economic and Business Vol 4 No 1 (2022): Journal of Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis, Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36655/jeb.v4i1.731

Abstract

This research is entitled "Analysis of Community Goals in Improving the Quality of Public Service Delivery". This research on accountability was conducted using qualitative research methods. Data collection techniques in this study were in the form of observation, interviews, and documentation. primary and secondary data This study uses IKM data techniques in accordance with KEPMENPAN Number 25 of 2004 concerning General Guidelines for Compiling the Community Index of Government Service Unit Service Units. Based on the 14 elements of service that must be achieved, politeness and the lowest level is the IKM value of 76.00 and is at a good level. cost guarantee with an IKM value of 70.00 and is at a less good level.
MEMBENTUK KARAKTER ANTI KORUPSI PADA GENERASI MUDA DI SMAN 1 PANGURURAN Rahima Br Purba; Agus Tripriyono; Moratia Suci Pratiwi; Lidya Natalia
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 8 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i8.3015-3020

Abstract

Korupsi saat ini sebagai suatu fakta sosial yang sudah meluas secara sistemik serta menjadi budaya di negara kita. Perbuatan korupsi sebagaimana telah terpaut kedalam susunan operasional birokrasi kehidupan dan telah dirasa lumrah serta tidak adanya perasaan bersalah oleh oknum. Memaksimalkan pelajaran agama yang menjelaskan langsung terkait tercelanya perilaku korupsi dan keharaman. Tentunya dengan penjelasan yang sederhana sehingga mudah dipahami anak-anak. Akan sangat bagus dengan memasukkan beberapa contoh terkait praktik korupsi. Misalnya, menutup-nutupi kelebihan belanja, mengambil uang jajan tanpa diperkenankan, merampas hak orang lain dan lain sebagainya yang bersingunggan langsung ke dalam dunia anak-anak. Pemahaman agama dan iman yang kuat menjadi perisai terakhir serta sangat baik dalam pencegahan tingkah laku tercela yakni sikap korupsi. Tujuan
The Effect of Auditor Rotation and Auditor Reputation on Audit Quality in Companies Registered Banking Sub-Sectors on Bursa Efek Indonesia Period 2017-2019 Siti Haliza; Rahima Br. Purba
Proceeding of The International Conference on Economics and Business Vol. 1 No. 1 (2022): Proceeding of The International Conference on Economics and Business
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/iceb.v1i1.309

Abstract

This research aims to analyze the effect of auditor rotation and auditor reputation on audit quality in banking sub-sector companies listed on the Indonesia Stock Exchange (BEI). Several previous studies regarding audit quality have shown different results. Therefore, other research needs to be conducted to retest theories about audit quality. The population of this research was 43 banking sub-sector companies. The sampling method used was a purposive sampling method so 24 sample companies were obtained for 3 years of observation (2017-2019) with 72 observations (observations). Research data was obtained from sample companies downloaded from the website Indonesia Stock Exchange. The data analysis techniques used are descriptive statistical analysis and logistic regression analysis. The data analysis process carried out first is descriptive statistical analysis, logistic regression analysis, and then hypothesis testing. The results of this research partially show that auditor rotation does not have a significant effect on audit quality. Meanwhile, the auditor's reputation partially has a significant effect on audit quality. The results of this research indicate that auditor rotation and auditor reputation simultaneously have a simultaneous effect on audit quality.
PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL STATEMENT PADA PERUSAHAAN SUB SEKTOR KONSTRUKSI DAN BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Lubis, Anggi Fadila; Purba, Rahima
GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Vol. 10 No. 3 (2024): 2024 Maret
Publisher : Lembaga Kajian Ilmu Sosial dan Politik (LKISPOL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56015/gjikplp.v10i3.175

Abstract

This study aims to determine the effect of pentagon fraud on fraudulent financial statements. The samples that have been collected are 6 companies in the sub-construction infrastructure sector listed on the Indonesia Stock Exchange. The research method uses a purposive sampling method with the number of samples that have been tabulated using associations. Analysis techniques using quantitative methods with descriptive statistical analysis, classical assumption tests (multicollinaryness, heterokedacity and auto correlation), logistic regression analysis and hypothesis testing using the help of SPSS software. The results showed that financial statbility, ineffective monitoring, change in director did not have a positive effect insignificantly, change in auditor, frequent number of ceo's picture had a positive effect not significant. Financial stability is likely because not only management increases profits but funds enter third parties, so that company managers do not feel any pressure obtained from the company's directors to improve finances due to financial stability within the company. Ineffective monitoring of the existence of the board of commissioners in the company so that independent supervision and transparency occur can minimize the occurrence of fraudulent financial statements in the company. Change in director policy is carried out by the stakeholders of the entity to improve the performance of the board of directors owned not for anything else to cover up the fraudulent financial statement. Change in auditor The company changes auditors to cover up the detection of financial statement fraud by old auditors, but the company complies with the regulations set by the Government of the Minister of Finance of Indonesia Number 20 of 2015 article 11 paragraph (1) related to mandatory changes of auditors. Frequent number of ceo's picture appreciation for CEO's who have performed well so that it affects the entity.
Analysis of Stock Prices and Profitability Level in the Before and After the Covid-19 Pandemic (Case Study PT. Garuda Indonesia) Purba, Rahima Br; Nasution, Herlina
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3098

Abstract

This study aims to determine and analyze whether there are significant differences in stock prices and profitability levels before and after the announcement of the Covid-19 Pandemic case in Indonesia at PT. Garuda Indonesia, Tbk. the first to third quarters of 2019 and 2020. The type of data used is quantitative data in the form of daily closing prices (closing prices) and profitability ratios measured by Net Profit Margin (NPM), Return On Assets (ROA), and Return On Equity (ROE) for the first to the third quarter of 2019 and 2020, the data source is secondary data obtained from the Indonesia Stock Exchange (IDX) and the official website of PT. Garuda Indonesia, Tbk. namely www.garuda-indonesia.com. The analytical tool used to prove the hypothesis in this study is the paired sample t-test, which was previously tested for normality using SPSS.16. The results of this study indicate that there is no significant difference in stock prices and profitability levels as measured by Net Profit Margin (NPM), Return On Assets (ROA), and Return On Equity (ROE) between before and after the announcement of the Covid-19 pandemic.
Co-Authors , Oktarini Khamilah Siregar ., Nurlinda Abdizil Ikhram Lubis Agus Tripriyono Agus Tripriyono Agustina Indriani Ajie Rahman Akhiril Akbar Hasibuan Ancer Martati Ndraha Andreanov Angel Angel Angel Marcella Leonardi Arie Pratania Putri Arie Pratania Putri Aris Setiono Armanda, Dian Arwin Arwin Azima Mendina Amrul Azzahra, Wirda Bagus Kuncoro Benny Pasaribu Callista Cungka Caroline Caroline Catherina Catherina Celine Dion Cindy Patricia Wijaya Daniel Kelvin Parulian Simanjuntak Darwin Darwin Dessy Adriana Pakpahan Doni Molana Elda Nadia Pasaribu Elfira Putri Erlina Erlina Evelyn Meigawati Fadhlan Fachri Faisal Adrian Nasution Fildzah Shabrina Fricillia Vina Cindy Tioria Sitorus Hafni, Naina Yulia Harsono Harsono Haryono Umar HASUGIAN, Marnita Heriyati Chrisna Herlina A.N Nasution Indriani, Agustina Iskandar Muda Ismail Junawan Junawan Junawan Junawan Junawan, Junawan Junidwan, Alditra Dwiky Juninetenth Keeply F Sitanggang Karyaningsih, Karyaningsih Lasson Padang Lidya Natalia Lubis, Anggi Fadila M Fakhri Ulsar Sirait M. Irsan Nasution Maisyarah, Renny Marudut Lumban Gaol Meilisa Fajarwati Mika Debora Br Barus Moratia Suci Pratiwi Muhammad Luthfi Muhammad Rifandy Perwanto Nur Aziza Nurlinda PANGGABEAN , Fitri Yani Popy Wulandari Prayogo Aldino Crismanov Nainggolan Priadi, Dina Puspita Puja Rizqi Ramadhan Putri Enzelina Nababan Radiyah, Fitra Tur Ramadhan, Puja Rizqy Ramdhani, Windy Ricky Ricky Rimba Simanjuntak Sahnidar Salman Farizi Sari, Tri Dessy Ratna Saribulan Tambunan Shellin, Shellin Siti Haliza Siti Safaria Situmorang, Daniel Sofiyanti Gulo Soulthan Saladin Batubara Tambunan, Saribulan Tengku Sheila Chairunisa Theresia Atika Sari Br. Ginting Topan Lilian Napitupulu Totona Berkat Elsuna Zebua Tripriyono, Agus Ulfa Zahra Vhasco AG. Siagian Vina Wani Nasution Wan Fachruddin Welda Mudiar Willi Matulesi Sibarani William William Winda Ocviana Yandri Doni