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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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HU-Model Effectiveness in Corruption Detection Umar, Haryono; Safaria, Siti; Mudiar, Welda; Purba, Rahima Br; Harsono, Harsono; Karyaningsih, Karyaningsih
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.v4i4.3102

Abstract

This study aims to test the effectiveness of the HU-Model used in corruption detection efforts. The increasing number of corruption cases shows that the tools to detect corruption are not yet available. With the mode of corruption that is increasingly developing and complex, the existence of a corruption detection tool is a must. The focus of this research is on the causes of fraud star corruption which shows that the cause is due to abuse of power or the authority being exercised is not by the mandate. The characteristics of corruption in Indonesia are very complex, involving various elements from the government / private sector, State / Regional Owned Enterprises (BUMN / D) as well as public officials from the center to the regions. This article discusses the corruption detection model as one of the contributions to fight corruption in Indonesia. As one of the efforts to make Indonesia free from corruption outbreaks, the HU model consists of the variable lack of integrity (lack of integrity), opportunity (opportunity), pressure (pressure), rationalization (rationalization), and the ability (capability) to provide hope and answers. The HU-Model proves that despite the amount of pressure, the number of opportunities, the ease of justification, and the high position and authority will not encourage acts of corruption if there is still strong integrity. The results show that the indications of corruption are divided into three clusters, namely those with indications of corruption (red), gray (gray), and no indications of corruption (green).
ANALISIS DETERMINAN FAKTOR SISA HASIL USAHA PADA KOPERASI DI KOTA TEBING TINGGI Situmorang, Daniel; Purba, Rahima Br.; Maisyarah, Renny Maisyarah
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 1 (2024): January 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i1.603

Abstract

The aim of this research is to determine the influence of own capital, outside capital and business volume partially and simultaneously on the remaining business results in cooperatives in Tebing Tinggi City from 2018-2022. The research method used is quantitative. In this research, the data analysis technique used is statistical analysis using SPSS software. The results of partial hypothesis testing, own capital has a significant effect on the remaining business results in Cooperatives in Tebing Tinggi City for the 2018-2022 period, external capital has a significant effect on the remaining business results of Cooperatives in Tebing Tinggi City for the 2018-2022 period, business volume has an effect significant impact on the remaining business results of cooperatives in Tebing Tinggi City for the 2018-2022 period. Simultaneously, own capital, outside capital and business volume have a significant effect on the remaining business results of cooperatives in Tebing Tinggi City for the 2018-2022 period.
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI CLOUD ACCOUNTING JURNAL ID DENGAN TINGKAT PEMAHAMAN PEMANFAATAN TEKNOLOGI OLEH PENGGUNA SEBAGAI VARIABEL MODERASI TERHADAP KUALITAS LAPORAN KEUANGAN PADA CV JAYA PERKASA ABADI Ricky, Ricky; Maisyarah, Renny; Purba, Rahima Br.
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 1 (2024): January 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i1.604

Abstract

The aim of this research is to determine the application of the cloud accounting information system, the level of understanding of the use of technology by users and the level of understanding of the use of technology by users which is able to moderate the influence of the application of the cloud accounting information system on CV Jaya Perkasa Abadi. The research method used is quantitative associative. In this research, the data analysis technique used is statistical analysis using SPSS software. The results of partial hypothesis testing of the implementation of the cloud accounting information system have a positive effect on the quality of financial reports at CV Jaya Perkasa Abadi. The level of understanding of the use of technology by users has a positive effect on the quality of financial reports at CV Jaya Perkasa Abadi. The level of understanding of the use of technology by users weakens the relationship between the application of cloud accounting information systems and the quality of financial reports at CV Jaya Perkasa Abadi. Simultaneously implementing the cloud accounting information system, the level of understanding of the use of technology by users simultaneously has a significant influence on the quality of financial reports at CV Jaya Perkasa Abadi.
ANALISIS PENGARUH NON PERFORMING LOAN TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL INTERVENING: (Studi pada Perusahaan Pembiayaan/Multifinance yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022) Putra, Irwansyah; Maisyarah, Renny; Purba, Rahima Br
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 1 (2024): January 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i1.605

Abstract

The study is specifically designed to empirically test the magnitude of the influence of Non-Performing Loans on Company Value with Good Corporate Governance as an intervening variable in Financing Companies/Multifinance Companies listed on the Indonesia Stock Exchange for the period 2018-2022. The population in this study consists of 15 financing sub-sector companies listed on the IDX for the period 2018-2022. By using purposive sampling, a sample of 12 companies with 5 years of observation was obtained, resulting in a total of 60 data points in this study. Classic assumption tests including normality and heteroscedasticity tests, estimation model selection including chow test, hausman test, and lagrange test, panel data regression analysis, goodness of fit tests including partial significance test (t-test), simultaneous significance test (f-test), and determination coefficient (R2), as well as path analysis to test hypotheses using Eviews 12 software. The results of the study indicate that Non-Performing Loans do not affect Good Corporate Governance in Financing Companies/Multifinance Companies listed on the Indonesia Stock Exchange for the period 2018-2022. Non-Performing Loans and Good Corporate Governance together influence Company Value in Financing Companies/Multifinance Companies listed on the Indonesia Stock Exchange for the period 2018-2022. Good Corporate Governance is unable to mediate the influence of Non-Performing Loans on Company Value in Financing Companies/Multifinance Companies listed on the Indonesia Stock Exchange for the period 2018-2022.
PENERAPAN GOOD UNIVERSITY GOVERNANCE TERHADAP KEPUASAN MAHASISWA DENGAN EXCELLENT SERVICE SEBAGAI VARIABEL MODERASI: (Studi Kasus Mahasiswa Institut Teknologi dan Bisnis Indonesia) Sari, Tri Dessy Ratna; Maisyarah, Renny; Purba, Rahima Br
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 2 (2024): March 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i2.606

Abstract

The objective of this research is to examine the impact of the implementation of effective university governance on student satisfaction and excellent service, with a focus on how excellent service moderates the relationship between university governance and student satisfaction at the Indonesian Institute of Technology and Business. This study utilized primary data and targeted a population of 2,501 students from the Indonesian Institute of Technology and Business between 2020-2023. Purposive sampling was employed, resulting in a sample size of 100 students. The analysis involved simple linear regression analysis and MRA (Moderated Regression Analysis) using SPSS (Statistical Package for the Social Science) software. The findings of this study demonstrate that good university governance has a positive and significant impact on student satisfaction, while excellent service does not enhance the influence of good university governance on student satisfaction. These findings have implications for university administrators and policymakers, as they emphasize the significance of implementing and maintaining effective governance practices to improve student satisfaction. Further research could explore other factors that may moderate the relationship between university governance and student satisfaction, providing a more comprehensive understanding of this relationship.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Elfira Putri; Rahima Br Purba; Renny Maisyarah
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 1 No. 5 (2024): November
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v1i5.2771

Abstract

This research aims to analyze the influence of Profitability, Liquidity and Leverage on audit delay in pharmaceutical companies listed on the IDX. The population of this research is 11 companies, while the sample used in this research is based on predetermined criteria, the number of pharmaceutical sector companies listed on the Indonesia Stock Exchange in 2019 - 2023 that have met the criteria in sampling is 10 companies. The number of years of observation used in this research is 5 years so the number of observations in this research is 50 observation sample units. The research results show that profitability has a partially negative and significant effect on audit delay in pharmaceutical companies listed on the Indonesia Stock Exchange.  Liquidity has a positive and partially insignificant effect on audit delay in pharmaceutical companies listed on the Indonesia Stock Exchange. Leverage has a negative and partially insignificant effect on audit delay in pharmaceutical companies listed on the Indonesia Stock Exchange. Profitability, Liquidity and Leverage have a significant simultaneous effect on audit delay in pharmaceutical companies listed on the Indonesia Stock Exchange.
The Influence of Government Supervision and SAKIP to Implementation Good Governance in Ditjen Binwasnaker & K3 Kementrian Ketenagakerjaan Republik Indonesia Kuncoro, Bagus; Purba, Rahima; Maisyarah, Renny
International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i2.962

Abstract

The purpose of this study is to determine whether government supervision and implementation of SAKIP have an effect on Good Governance. The design of this research is quantitative, namely research to identify and show the influence of a variable on other variables. The research population includes employees in Ditjen Binwasnaker & K3 Kementrian Ketenagakerjaan Republik Indonesia is totaling 472 respondents. Slovin-based sampling technique will be used to identify the total population to be taken according to its proportion in each section until the end of the targeted 217 employee samples. This study uses data analysis techniques Structural Equation Modelling - PLS (SEM-PLS). The results of the hypothesis testing prove that Government Supervision has an effect on Good Governance. Specifically, the research findings conclude that Government Supervision can improve Good Governance. The implementation of SAKIP has an effect on Good Governance. Specifically, the research findings conclude that the implementation of SAKIP can improve Good Governance.
Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Internal, Penerapan Standar Akuntansi Pemerintah Dan Penggunaan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pemerintah Kota Tebing Tinggi Armanda, Dian; Purba, Rahima Br; Maisyarah, Renny
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 1 (2025): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini menggunakan metode kuantitatif deskriptif. Populasi penelitian adalah Satuan Kerja Perangkat Daerah (SKPD) di lingkungan Pemerintah Kota Tebing Tinggi, yang berjumlah 32 SKPD. Sampel penelitian melibatkan 90 pegawai di lingkungan Pemerintah Kota Tebing Tinggi. Hasil penelitian menunjukkan bahwa secara parsial, variabel kompetensi sumber daya manusia (X1) dan penggunaan teknologi informasi (X4) memiliki pengaruh signifikan terhadap kualitas laporan keuangan pemerintah daerah. Sebaliknya, variabel sistem pengendalian internal (X2) dan penerapan standar akuntansi pemerintahan (X3) tidak menunjukkan pengaruh yang signifikan secara parsial. Secara simultan, kompetensi sumber daya manusia, sistem pengendalian internal, penerapan standar akuntansi pemerintahan, dan penggunaan teknologi informasi terbukti berpengaruh signifikan terhadap kualitas laporan keuangan pemerintah daerah pada Pemerintah Kota Tebing Tinggi.
Election and Stock Market Rahima Br Purba; Junawan
International Journal of Management, Economic and Accounting Vol. 3 No. 2 (2025): April 2025
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The general election (Pemilu) is a political event that significantly impacts the economy, including the stock market. Political uncertainty during the election period can influence investor behavior, market volatility, and stock trading patterns. This study aims to analyze stock trading trends on the Indonesia Stock Exchange (IDX) during election seasons, identify specific patterns in stock transactions during elections compared to normal periods, and examine the factors influencing changes in stock transactions during elections. The research method used in this study is descriptive analysis with a secondary data approach obtained from the Indonesia Stock Exchange (IDX), the Financial Services Authority (OJK), and various academic sources and scientific journals. The results indicate that during the election period, market volatility increases, particularly in the infrastructure, banking, and property sectors, which experience price surges due to expectations of government policies supporting investment and development. Conversely, the energy and industrial sectors experience high fluctuations due to uncertainties surrounding policies that will be adopted by the new administration. The key factors influencing stock transactions during elections include political uncertainty, which leads investors to favor defensive stocks; government economic policies, where campaign promises and fiscal policy plans affect stock price movements; and market sentiment, which is shaped by survey results and polling of competing candidates. The study concludes that elections have a significant impact on stock trading patterns, leading to increased volatility and a tendency for investors to shift their investment portfolios to safer sectors. Therefore, investors are advised to diversify their investments and consider political factors in their investment strategies. Stricter regulations and greater transparency from capital market authorities are also necessary to maintain market stability during election periods..
Stock Transaction Manipulation Rahima Br Purba; Junawan
International Journal of Management, Economic and Accounting Vol. 3 No. 2 (2025): April 2025
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v3i2.566

Abstract

The Indonesian capital market continues to grow rapidly with the increasing number of retail investors in recent years. However, this growth is also accompanied by the phenomenon of stock transaction manipulation, especially in small-cap stocks or known as "gorengan" stocks. This manipulation practice creates price distortions that do not reflect the company's fundamentals, thereby harming investors and diminishing trust in the integrity of the capital market. This research aims to identify transaction patterns of risky stocks and penny stocks, analyze the factors causing stock transaction manipulation, and evaluate its impact on the stability of the capital market in Indonesia. The research method used is qualitative descriptive with a literature review approach. Data were obtained from reports by the Indonesia Stock Exchange (IDX), the Financial Services Authority (OJK), academic journals, and trusted economic news sources. The analysis techniques used include descriptive analysis and content analysis with data source triangulation to enhance the validity of the findings. The research results indicate that the lack of transparency from issuers, suboptimal regulations, and low financial literacy among retail investors are the main factors that enable stock manipulation. The impacts include high price volatility, potential significant losses for investors, and a decline in trust in the capital market. To address this issue, strengthening regulations, utilizing early detection systems based on data analytics technology and artificial intelligence (AI), as well as providing financial education for retail investors to enhance their understanding of investment risks, are necessary. With these measures, it is hoped that the stability and integrity of the Indonesian capital market can be better maintained.
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