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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Riset Mahasiswa Akuntansi (JRMA) KEUNIS KOMUNIKA Jurnal Penelitian Pendidikan IPA (JPPIPA) Paedagoria : Jurnal Kajian, Penelitian dan Pengembangan Kependidikan PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Diseminasi : Jurnal Pengabdian kepada Masyarakat Alauddin Law Development Journal (ALDEV) Al-Mal:Jurnal Akuntansi dan Keuangan Islam Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Wawasan: Jurnal Kediklatan Balai Diklat Keagamaan Jakarta AJAD : Jurnal Pengabdian kepada Masyarakat AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Pengabdian dan Pengembangan Masyarakat Indonesia Jurnal Fairness
Robiansyah, Anton
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Nursing Physics Public Health Social Sciences

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The Effect of Leverage, Profitability, Asset Composition, Liquidity, Capital Turnover, and Cash Flow on Fraudulent Financial Reporting Robiansyah, Anton; Suranta, Eddy; Midiastuty, Pratana Puspa; Fachruzzaman, Fachruzzaman
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 4 No. 1 (2023): Juni 2023
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v4i01.16201

Abstract

This study aimed to see if financial ratios and cash flow patterns affect fraudulent financial reporting. The Beneish M-Score and Altman Z-Score models are used in this study to classify companies that commit fraudulent financial reporting and those that do not commit fraudulent financial reporting. According to the findings of this study, leverage ratio, profitability, asset composition, liquidity, capital turnover, and cash flow pattern types 2,3,4, and 6 all impact fraudulent financial reporting. This study's implications include theoretical knowledge from signaling theory relevant to corporations' fraudulent financial reporting. These findings can be used as information material for investors to see the criteria for companies that do fraudulent financial reporting using financial ratios and cash flow patterns from operating, investing, and funding activities so that they can be considered in making investment decisions for investors and become a reference in further research
OPEN GOVERNMENT DAN KINERJA KEUANGAN DAERAH PEMERINTAH KABUPATEN BENGKULU TENGAH Suryani, Pesi; Robiansyah, Anton
Jurnal Riset Mahasiswa Akuntansi Vol. 10 No. 1 (2022): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 10 NOMOR 1 TAHUN 2022
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v10i1.6532

Abstract

Penelitian ini bertujuan untuk mengeksplore lebih dalam bagaimana peran prinsip-prinsip open government dalam mendorong kinerja keuangan daerah Pemerintah Kabupaten Bengkulu Tengah. Penelitian ini menggunakan metode kualitatif deskriptif dengan semi-structured interview. Kriteria informan dalam penelitian ini adalah aparatur sipil yang telah bekerja lebih dari lima tahun pada pemerintah Kabupaten Bengkulu Tengah dan terlibat langsung dalam pengelolaan keuangan daerah Kabupaten Bengkulu Tengah. Data dianalisis menggunakan analisis konten dengan bantuan Computer Assited Qualitative Data Analysis Software yaitu Nvivo 11. Hasil dari penelitian ini mengungkapkan bahwa penerapan prinsip-prinsip open government memiliki peran dalam peningkatan kinerja keuangan Pemerintah Daerah Kabupaten Bengkulu Tengah. Adanya partisipasi publik, akuntabilitas, transparansi dan integritas dari para aparatur pengelola keuangan daerah dapat mendorong tercapainya kinerja keuangan pemerintah daerah yang baik. Implikasi dari penelitian ini adalah agar Pemerintah Daerah Kabupaten Bengkulu Tengah dapat terus mengaplikasikan prinsip-prinsip open government dalam setiap pelaksanaan pemerintahan agar dapat meningkatkan kinerja keuangan daerah. Penelitian ini menggunakan pendekatan kualitatif untuk mendalami atau mengeksplore peran prinsip-prinsip open government dalam meningkatkan kinerja keuangan daerah. Sedangkan penelitian sebelumnya menggunakan metode kuantitatif sehingga informasi yang didapatkan hanya gambaran secara umum. Selain itu, penelitian menggunakan variable integritas sedangkan pada penelitian terdahulu hanya menggunakan variable partisipasi publik, transparansi dan akuntabilitas.
KUALITAS AUDIT SEBAGAI PENENTU BIAYA HUTANG PADA PERUSAHAAN MANUFAKTUR TERDAFTAR DI BURSA EFEK INDONESIA Robiansyah, Anton; Kamaludin, Kamaludin; Aziza, Nurna
JURNAL FAIRNESS Vol. 7 No. 2 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.289 KB) | DOI: 10.33369/fairness.v7i2.15149

Abstract

This study aims to analyze the effect of the investment opportunity set (IOS), audit quality, debt maturity, and institutional ownership on debt costs.The population of this research is all manufacturing companies listed on the IDX in 2011-2014. The sampling technique used purposive sampling, obtained a sample of 72 companies. Data analysis used OLS (Ordinary Least Square).The results showed that audit quality has a negative effect on the cost of debt, while the investment opportunity set (IOS), debt maturity, and institutional ownership do not affect the cost of debt.
Pendampingan Ekspansi Ulen Crispy dari Foodleip: Peningkatan Kompetensi Kewirausahaan Mahasiswa Melalui Studi Kelayakan: Assistance in the Expansion of Ulen Crispy from Foodleip: Improving Student Entrepreneurship Competence through Feasibility Studies Robiansyah, Anton; Daurrohmah, Eka Wirajuang; Suryani, Pesi; Gaol, Lasando Lumban; Agustin, Fira
Jurnal Pengabdian dan Pengembangan Masyarakat Indonesia Vol. 4 No. 2 (2025)
Publisher : Media Publikasi Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56303/jppmi.v4i2.601

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan dan keterampilan mahasiswa dalam menyusun studi kelayakan bisnis sebagai dasar ekspansi pemasaran. Pendampingan dilakukan melalui tiga tahap utama: penyusunan studi kelayakan, implementasi strategi pemasaran, serta monitoring dan evaluasi. Metode yang digunakan adalah PESTEL Analysis, yang mencakup aspek politik, ekonomi, sosial, teknologi, lingkungan, dan legal untuk mengidentifikasi peluang dan tantangan eksternal yang memengaruhi bisnis. Hasil pendampingan menunjukkan bahwa mahasiswa mampu menyusun dokumen kelayakan secara sistematis dan merumuskan strategi pemasaran yang relevan. Strategi yang diusulkan meliputi ekspansi ke pasar offline melalui promosi langsung dan penjualan ritel, serta optimalisasi pemasaran digital dengan memanfaatkan media sosial, marketplace, dan konten visual. Kombinasi kedua pendekatan ini dinilai efektif dalam meningkatkan visibilitas dan penjualan produk. Kegiatan ini tidak hanya meningkatkan kompetensi kewirausahaan mahasiswa, tetapi juga mendorong penerapan pembelajaran berbasis praktik di lingkungan perguruan tinggi. Diharapkan hasil kegiatan ini dapat menjadi model pembinaan bisnis mahasiswa yang berkelanjutan dan kontekstual.
The Impact of a Multi-faceted Mentoring Program on Student-Led Micro-Enterprises: An Analysis of Revenue Growth and Managerial Transformation Suryani, Pesi; Puspitasari, Nindya Farah Dwi; Daurrohmah, Eka Wirajuang; Gaol, Lasando Lumban; Robiansyah, Anton; Oktari, Vivi; Hadiwidjaja, Rini Dwiyani; Rahmawati, Seli; Pramesti, Kyeszhya Arnellita; Al Rasyid, Muhamad Harun
Jurnal Pengabdian dan Pengembangan Masyarakat Indonesia Vol. 4 No. 2 (2025)
Publisher : Media Publikasi Cendekia Indonesia

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

Abstract

This community service program, implemented using a Participatory Action Research (PAR) approach, aims to assist students in developing their micro-enterprises to become more professional, efficient, and sustainable. The program responds to the challenges faced by student entrepreneurs, ranging from business management and marketing to product development. Implementation methods included participatory needs identification, provision of targeted resources, tailored training in business management and digital marketing, infrastructure enhancement, and ongoing participatory evaluation. The results demonstrate significant progress among the three mentored student businesses. Ayam Geprek Bunda increased sales by 100% through facility upgrades and online marketing strategies. The Beaded Handicrafts business recorded a 233% revenue growth after design innovation and digital marketing initiatives. Meanwhile, Peyek Bude achieved a 35% sales increase through community-based marketing strategies and improved packaging quality. This program has proven effective in enhancing managerial capacity, business income, and awareness of professional business practices. The findings underscore the importance of sustained entrepreneurial mentoring within campus environments as a strategy to empower students, while fostering positive social impact through the emergence of young, inspirational leaders in entrepreneurship.
Firm Life Cycle and Cash Policy Midiastuty, Pratana Puspa; Suranta, Eddy; Indriani, Rini; Robiansyah, Anton
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 2 (2023): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i2.1738

Abstract

This study aims to examine how the stages of the company's life cycle affect the company's cash policy. This study focuses on the stages of the firm's life cycle which includes the cycle stages of introduction, growth, maturity and shakeout against cash policies adopted by the company. This research is considered important because cash policy is influenced by company characteristics, namely the life cycle in which the determination of the company's life cycle is based on cash flow from operating, investing, and financing activities. This study uses panel data regression with a sample of the companies selected are manufacturing companies listed on the Indonesia Stock Exchange with an observation period from 2014-2019. By using a sample of 90 manufacturing companies, the results prove that the company has a large enough cash balance when the company is in the mature and shakeout cycle stages, while the introduction and growth cycle stages do not prove that the cash balance will be greater or less
Transforming in the Digital Era: Uncovering the Potential of Self-Reliance and Technology for the Success of New UT Students in Distance Learning Kuswanti, Eko; Sukatmi, Sri; Gaol, Lasando Lumban; Suryani, Pesi; Robiansyah, Anton
Jurnal Penelitian Pendidikan IPA Vol 10 No 8 (2024): August
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v10i8.8178

Abstract

This study aims to analyze the influence of self-directed learning skills and technology use on the academic success of new students at Universitas Terbuka (UT). A quantitative research method was employed, using an online survey distributed to new students across various study programs. Data analysis was conducted using SPSS statistical software to obtain descriptive and inferential results. The findings indicate that both self-directed learning skills and technology use positively and significantly impact students' academic success. Among these factors, technology use has a greater influence. The combination of high self-directed learning skills and effective technology use significantly enhances learning outcomes. This study is limited to a sample of new students and utilizes a survey method. The implications of these findings suggest the need for developing more effective learning programs, educational policies supporting technology use, and additional academic support for new students. Recommendations for future research include providing specialized technology training, developing comprehensive orientation programs, and conducting studies with larger samples and qualitative approaches for deeper insights.
Pemberdayaan Gender, Pembangunan Gender, Belanja Pemerintah dan Pertumbuhan Ekonomi: Pendekatan Data Panel Robiansyah, Anton; Hartono, Darwin; Tampubolon, Endy Grade; Zubir, Edwar; Sukatmi, Sri; Kharis, Selly Anastassia Amellia
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i2.748

Abstract

This research aims to determine the influence of gender empowerment and development as well as government expenditure on economic growth in districts/cities of East Java province in 2014-2020. The research method used is panel data regression analysis by selecting the best model between Common Effect, Fixed Effect and Random Effect with Chow test calculations. From the test results it was found that the best model was Fixed Effect. The results of data processing show that 97.70 percent of the GRDP variance is influenced by the gender empowerment index (IDG), gender development index (IPG) and government expenditure (G).
Co-Authors Agustin, Fira Al Rasyid, Muhamad Harun Anandita, Rissa Anisa Rahmawati Aziza, Nurna Darwin Hartono Daurrohmah, Eka Wirajuang Dwirini, Dwirini Endy Grade Tampubolon Fachruzzaman, Fachruzzaman Firman, Antares Gaol, Lasando Lumban Hadiwidjaja, Rini Dwiyani Hendrian Indriani, Rini Jatmika, Windy Kamaludin Kamaludin Komuna, Avelyn Pingkan Krist Setyo Yulianto Kuswanti, Eko Melisa Arisanty Midiastuty, Pratana Puspa Oktari, Vivi Pangesti, Nadya Rahma Paramitha, Diky Pramesti, Kyeszhya Arnellita Puspitasari, Nindya Farah Dwi Qonitah, Laity Rafles Ginting Rahmawati, Seli Riady, Yasir Ricky Yunisar Setiawan Selly Anastassia Amellia Kharis Sila Ninin Wisnantiasri Sri Maulidia Permatasari Srimulyani, Ainun Sukatmi, Sri Suranta, Eddy Suryani, Pesi Wirawan, A. Rachmat Zubir, Edwar Zubir, Edward