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All Journal Majalah Ilmiah Matematika dan Statistika (MIMS) Riset Akuntansi (RISTANSI)
Nurhafifah, Nurhafifah
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Economics, Econometrics & Finance Mathematics Social Sciences

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Peramalan curah hujan di Provinsi Aceh menggunakan metode Box-Jenkins Nurhafifah, Nurhafifah; Patriardian, Ferdy; Hidayati, Alfy; Alzahira, Ratu Rahil; Tasyant, Deva Jhuandra; Anwar, Samsul
Majalah Ilmiah Matematika dan Statistika Vol 23 No 1 (2023): Majalah Ilmiah Matematika dan Statistika
Publisher : Jurusan Matematika FMIPA Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/mims.v23i1.34702

Abstract

Floods are one of the natural disasters that frequently occur in Indonesia, including in Aceh Province. Floods primarily occur when rainfall is intense, mainly in the rainy season. Flood disaster management in Aceh Province is still not optimal, so efforts are required to minimize the negative effects of the flood disaster. One of the efforts that can be done is to predict the rainfall that may occur in the future. This study aims to predict rainfall in Aceh Province in 2022 and 2023. The data employed are monthly rainfall data in Aceh Province from 2014 to 2021. The forecasting method employed to predict rainfall is the Autoregressive Moving Average (ARMA) model. Forecasting results using the ARMA (8,6) model show that rainfall in Aceh Province in 2022 and 2023 are predicted to tend to be intense in March, April, May, September, October and November. The Aceh government together with the district/city governments need to prepare anticipatory steps, for example by cleaning water flows like ditches and rivers and socializing about the dangers of flooding and its causes, especially for people living in watersheds. These actions are expected to minimize the potential for flooding in Aceh Province in the future, especially when rainfall is predicted to be intense. Keywords:Aceh Province, box-jenkins, flood, forecasting, rainfallMSC2020:62M10
PENGARUH ASIMETRI INFORMASI, KUALITAS AUDIT, KOMITE AUDIT DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN DI BEI PERIODE 2018-2022 Nurhafifah, Nurhafifah; Sari, Nurshadrina Kartika; Ningsih, Wiwik Fitria
RISTANSI: Riset Akuntansi Vol. 5 No. 2 (2024): RISTANSI: Riset Akuntansi, Volume 5, Nomor 2, Desember 2024
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v5i2.1844

Abstract

This study aims to analyze the effect of information asymmetry, audit quality, audit committee and firm size on earnings management. The object of this study are banking companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The sample selection used a purposive sampling method, so that a total of 32 bank companies were obtained. The research method used is a quantitative approach to the method of analysis, namely multiple linear regression analysis with dummy variables. The results of this study indicate that (1) information asymmetry and audit quality have no effect on earnings management (2) audit committee and firm size have an effect on earnings management. Simultaneously, information asymmetry, audit quality, audit committee and firm size have an influence on earnings management.
Co-Authors Alzahira, Ratu Rahil Hidayati, Alfy Nurshadrina Kartika Sari Patriardian, Ferdy Samsul Anwar Tasyant, Deva Jhuandra Wiwik Fitria Ningsih