Article Per Year (5 Year)
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All Journal Implementasi Manajemen & Kewirausahaan Journal of Management, Entrepreneurship and Tourism
Rini Anggriani
Bumigora University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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External pressure, ineffective monitoring and change in auditor on financial fraud in mining subsector companies I Gusti Ayu Tresna Gita; Rini Anggriani; Restu Alpiansah; Wira Hendri; Stevany Hanalyana Dethan
Implementasi Manajemen & Kewirausahaan Vol 5 No 1 (2025): IMKA JOURNAL (APRIL)
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/imka.v5i1.555

Abstract

This study aims to rigorously examine and analyze the partial and simultaneous effects of external pressure, ineffective monitoring, and auditor changes on financial statement fraud. Employing a quantitative research approach, the study focuses on mining sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sample was selected using purposive sampling, resulting in 30 companies that met the predefined research criteria. Data were analyzed using multiple linear regression to determine the influence of each independent variable on the dependent variable. The empirical findings reveal that, individually, external pressure, ineffective monitoring, and changes in auditor do not exert a statistically significant effect on financial statement fraud. Furthermore, the results of the simultaneous test demonstrate that these three variables, when considered collectively, also do not have a significant impact on the occurrence of financial fraud. These results suggest that the examined factors are not principal determinants in driving fraudulent financial reporting within the mining sub-sector during the specified period.
Analysis of The Effectiveness of Cloud-Based Operations Management in Digital SMES Widia Febriana; I Nyoman Yoga Sumadewa; Rini Anggriani; Zahrah Zahrah
Journal of Management Entrepreneurship and Tourism Vol. 3 No. 2 (2025): July, Journal of Management Entrepreneurship and Tourism
Publisher : Sumber Belajar Sejahtera

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61277/jmet.v3i2.198

Abstract

The rapid development of digital technology has encouraged Micro, Small and Medium Enterprises (MSMEs) to adopt cloud-based operation management systems. This study aims to analyze the effectiveness of cloud technology implementation in supporting the operational activities of digital-based MSMEs, especially in the aspects of work efficiency, decision making, and adaptation to market changes. The method used is a qualitative approach with case studies on several MSMEs that have implemented cloud systems in their operational management. Data were collected through in-depth interviews, direct observation, and documentation of operational activities. The results show that the use of cloud-based systems has a positive impact on increasing operational efficiency, data transparency, and flexibility in resource management. In addition, MSMEs that utilize this technology tend to be more adaptive to market dynamics and faster in responding to customer needs. However, there are also some challenges, such as limited digital literacy and dependence on a stable internet connection. In conclusion, cloud-based operation management is an effective solution for digital-based MSMEs, although a sustainable mentoring and training strategy is needed for optimal and sustainable implementation
Co-Authors I Gusti Ayu Tresna Gita I Nyoman Yoga Sumadewa Restu Alpiansah Stevany Hanalyana Dethan Widia Febriana Wira Hendri Zahrah Zahrah