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DETERMINANTS OF DISCLOSURE OF FINANCIAL REPORTING FRAUD AND ITS IMPACT ON THE COMPANYâ€™S FINANCIAL PERFORMANCE AT COMMERCIAL BANKS LISTED ON THE INDONESIAN STOCK EXCHANGE Lestari, Wira; Hernando, Riski; Fitriyani, Rita
Jurnal Ekonomi Islam Vol 10 No 1 (2019): Jurnal Ekonomi Islam Fakultas Agama Islam UHAMKA
Publisher : Universitas Muhammadiyah Prof Dr Hamka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.387 KB)

Financial reporting fraud can occur in all organizational lines and the perpetrators can be found at the organizational structure level from the top management level to the middle level management. There are still many cases of financial reporting fraud found in banking institutions due to weak implementation of corporate governance which is indicated by weak internal supervision and weak ethical commitment. Financial reporting fraud committed by bank managers directly affects the survival / business of banking and causes a decrease in share prices and corporate reputation due to the impact of disclosure of financial statement fraudulent information that is known by the supervisory agency. Keywords: Ethical Commitment, Audit Committee, Internal Audit, Financial Reporting Fraud, Corporate Financial Performance.  

Analysis of Internal Control of Good Corporate Governance and Fraud Prevention (Study at the Regional Government of Jambi City) Herawaty, Netty; Hernando, Riski
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 4 No. 2, June 2020
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v4i2.%p

This study aims to analyze whether there is an influence of internal control on fraud prevention and Good Corporate Governance, and to analyze whether there is an effect of Good Corporate Governance on fraud prevention, and to analyze internal control against fraud prevention with Good Corporate Governance as intervening variable (Study at the Regional Government of Jambi City). This research method uses primary data by distributing questionnaires to all SKPDs of the Jambi City government with 49 respondents using purposive sampling and returning 47 questionnaires. Methods of data analysis using SEM-PLS analysis (Structural Equation Modeling-Partial Least Square). The results of the study show that internal control does not affect fraud prevention, internal control does not affect Good Corporate Governance and Good Corporate Governance does not affect fraud prevention.

PENGARUH ASIMETRI INFORMASI, INSENTIF PAJAK, DAN RISIKO LITIGASI TERHADAP PRUDENCE AKUNTANSI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR TEKNOLOGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022) Amalia, Rani; Mansur, Fitrini; Hernando, Riski
Jurnal Manajemen Terapan dan Keuangan Vol. 13 No. 02 (2024): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v13i02.31746

This research aims to determine the influence of information asymmetry, tax incentives, and litigation risk on accounting prudence. The independent variables used in this research are information asymmetry, tax incentives, and litigation risk. Meanwhile, the dependent variable in the research is accounting prudence. This type of research is quantitative research. The population in the research is technology sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sample in this research was taken using a purposive sampling method with a total sample of 18 companies. The data analysis used in this research is multiple linear regression analysis with the help of the IBM SPSS version 26 program. The data in this research is secondary data obtained from the official website of the Indonesian Stock Exchange. The results of this research show that information asymmetry, tax incentives and litigation risk simultaneously influence accounting prudence. Partially, tax incentives have an effect on accounting prudence. Partially, information asymmetry and litigation risk have no effect on accounting prudence.

Home industry development through digital marketing with canva application optimization Hernando, Riski; Rafiqi, Rafiqi; Hendriyaldi, Hendriyaldi; Hastuti, Dwi; Sukmawati, Nur
Jurnal Paradigma Ekonomika Vol. 17 No. 3 (2022): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

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This study aims to determine the home industry development on marketing performance through digital marketing by optimizing the Canva application in Lubuk Nagodang Village, Kerinci Regency, Jambi. The population in this study is MSMEs in Lubuk Nagodang Village, Kerinci Jambi Regency. While the sample of this research is MSMEs who take part in home industry development training through digital marketing by optimizing the Canva application. The results of this study indicate that there is an increase in marketing performance and sales performance during the Covid-19 pandemic after marketing training through digital marketing by optimizing the Canva application. The usefulness of this research can theoretically be used as a reference for further researchers by developing models with the latest digital marketing applications. In addition, it can be practically implemented by MSMEs in running their business.

The relationships between the levers of control, employee performance and banking performance Hernando, Riski; Prasetyo, Eko; Yuli Sari, Rizki; Abdurrahman, Rezi
Jurnal Paradigma Ekonomika Vol. 19 No. 1 (2024): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v19i1.34639

This study aims to examine the direct and indirect effect of the relationship between the influence of levers of control and employee performance on banking performance. The population of this study is all employees of Bank 9 Jambi with a total of 657 employees. The sample selection method in this study used purposive sampling. So, the sample that could be used was 73 respondents. The research model was tested using SEM-PLS with Warp PLS software version 7.0 which is a multivariate analysis technique to test the structural model. The main purpose of using this method is to analyze a predictive causality in which the problem is explored in a complex manner and theoretical knowledge is still scarce. The results showed that levers of control were able to directly influence employee performance and also directly influence banking performance. Meanwhile, employee performance is not able to influence banking performance. However, employee performance is not able to mediate the relationship between the influence levers of control on banking performance. These results reflect that the banking industry has been innovating in performance appraisal. This research becomes a guideline for company leaders to use multiple performance measurement systems in influencing employee performance and using levers of control in these relationships to improve performance.

Halal Certification in Bibliometric Perspective: Trend and Impact Analysis Hastuti, Dwi; Rafiqi, Rafiqi; Hernando, Riski; Hendriyaldi, Hendriyaldi; Sukmawati, Nur
Jurnal Paradigma Ekonomika Vol. 19 No. 2 (2024): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v19i2.36208

The era of globalization of the digital world has become a challenge for which the provision of goods and services to obtain labeling or recognition of healthy and halal foods is one in the field of food offered in stores, mini-markets, or supermarkets. This research builds on the previous dedication to halal; it also seeks to map the evolution of research on halal certification over an 18-year period, employing a bibliometric analysis approach with Dimension AI data. This in-depth examination of scientific literature and work on halal certifications aims to understand the concept and its evolution year by year. We collected the data by examining Article, Chapter, Monograph, and Proceeding publications, which yielded a total of 15,999 documents on halal certification published from 2007 to 2024. We evaluate the data using the VOSviewer software and classify it into three categories: network visualization, overlay visualization, and density visualization. The results show a considerable increase in publication of halal certification by 2023, which is 3,492 documents compared to the previous year. The trends among halal-based industrial research writers indicate that Fischer, Johan, is the most productive writer. According to keyword analysis, the most commonly used term in developing the trend of halal certification research is 'halal certification', followed by keywords related to review, effects, UMKM, and medium-sized enterprises. There are two countries that have made the largest contributions to halal certification research: Indonesia and Malaysia.

DETERMINANTS OF DISCLOSURE OF FINANCIAL REPORTING FRAUD AND ITS IMPACT ON THE COMPANY'S FINANCIAL PERFORMANCE AT COMMERCIAL BANKS LISTED ON THE INDONESIAN STOCK EXCHANGE Lestari, Wira; Hernando, Riski; Fitriyani, Rita
Ekonomi Islam Vol. 10 No. 1 (2019): Jurnal Ekonomi Islam Fakultas Agama Islam UHAMKA
Publisher : Universitas Muhammadiyah Prof DR HAMKA

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

Financial reporting fraud can occur in all organizational lines and the perpetrators can be found at the organizational structure level from the top management level to the middle level management. There are still many cases of financial reporting fraud found in banking institutions due to weak implementation of corporate governance which is indicated by weak internal supervision and weak ethical commitment. Financial reporting fraud committed by bank managers directly affects the survival / business of banking and causes a decrease in share prices and corporate reputation due to the impact of disclosure of financial statement fraudulent information that is known by the supervisory agency. Keywords: Ethical Commitment, Audit Committee, Internal Audit, Financial Reporting Fraud, Corporate Financial Performance.

Influence of Inventory Turnover, Receivable Turnover, and Sales Growth on Profitability with Good Corporate Governance as a Moderating Variable: Companies with Trading and Distribution Business Sectors Listed on the Indonesian Stock Exchange for 2020 - 2022 Period Fatmawati, Fatmawati; Wiralestari, Wiralestari; Hernando, Riski
International Journal of Multidisciplinary Approach Research and Science Том 2 № 03 (2024): International Journal of Multidisciplinary Approach Research and Science
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v2i03.902

This research aims to examine and analyze the influence of inventory turnover, receivable turnover and sales growth partially and simultaneously on ROA in trading and distribution business companies listed on the Indonesia Stock Exchange. The population in this research are trading and distribution business companies listed on the Indonesia Stock Exchange. The sampling technique used in this research was the purposive sampling method and 12 companies were obtained. The analysis technique in this research uses multiple linear regression analysis techniques and Moderated Regression Analysis (MRA) using the SPSS 29 program. The results of this research conclude that inventory turnover has an effect on profitability while receivable turnover and sales growth have no effect on profitability. While the Independent Board of Commissioners can significantly influence the relationship between inventory turnover and profitability, the Independent Board of Commissioners cannot influence or is unable to moderate the relationship between receivable turnover and sales growth and profitability.

DETERMINANTS OF DISCLOSURE OF FINANCIAL REPORTING FRAUD AND ITS IMPACT ON THE COMPANY'S FINANCIAL PERFORMANCE AT COMMERCIAL BANKS LISTED ON THE INDONESIAN STOCK EXCHANGE Lestari, Wira; Hernando, Riski; Fitriyani, Rita
Ekonomi Islam Vol. 10 No. 1 (2019): Jurnal Ekonomi Islam Fakultas Agama Islam UHAMKA
Publisher : Universitas Muhammadiyah Prof DR HAMKA

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

Financial reporting fraud can occur in all organizational lines and the perpetrators can be found at the organizational structure level from the top management level to the middle level management. There are still many cases of financial reporting fraud found in banking institutions due to weak implementation of corporate governance which is indicated by weak internal supervision and weak ethical commitment. Financial reporting fraud committed by bank managers directly affects the survival / business of banking and causes a decrease in share prices and corporate reputation due to the impact of disclosure of financial statement fraudulent information that is known by the supervisory agency. Keywords: Ethical Commitment, Audit Committee, Internal Audit, Financial Reporting Fraud, Corporate Financial Performance.

Determinants of Auditor Performance Hernando, Riski; Prasetyo, Eko; Yuli Sari, Rizki
International Journal of Law, Policy, and Governance Vol. 3 No. 2 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijlpg.v3i2.892

Purpose – This research was conducted using a quantitative approach to test the direct influence relationships on factors affecting auditor performance. Methodology/approach – The sample used in this study consisted of 124 government auditors as respondents from various Districts/Cities in the Province of Jambi. Data were analyzed using the Structural Equation Modeling (SEM) PLS approach with Warp-PLS software, both in the measurement model and structural model. Findings – The research findings indicate that out of the six direct hypotheses proposed, two hypotheses significantly influence auditor performance, namely, information technology and role clarity. Meanwhile, competence, independence, organizational commitment, and role ambiguity do not have a significant impact on auditor performance. Novelty/value – This research involves the role of information technology in the inspectorate auditor's process and also includes psychological factors affecting the performance of inspectorate auditors.

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