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All Journal SEGMEN Jurnal Manajemen dan Bisnis Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Scientia Community Empowerment Jurnal Ekonomi Prosiding University Research Colloquium Sanskara Akuntansi dan Keuangan Jurnal Multidisiplin West Science Jurnal Akuntansi dan Keuangan West Science Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi International Journal of Economics, Commerce, and Management International Conference on Digital Advanced Tourism, Management, and Technology Green Economics: International Journal of Islamic and Economic Education Prospect : Jurnal Manajemen dan Akuntansi
Siyami, Nur
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Do Institutional Ownership and Profitability Increase Firm Value? Nur Edi Cahyono; Nur Siyami; Wakhdan Wakhdan
Green Economics: International Journal of Islamic and Economic Education Vol. 2 No. 1 (2025): January: Green Economics: International Journal of Islamic and Economic Educati
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/greeneconomics.v2i1.172

Abstract

This research aims to examine the influence of institutional ownership and profitability variables on company value. The population in this study are Fast Moving Consumer Goods companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling technique for this research uses the Purposive Sampling Technique where the sample is selected using certain criteria so that in this research 15 companies were obtained over 3 years so that a total of 45 research data were obtained. The data analysis technique used in this research uses statistical analysis which includes multiple correlation, multiple regression, determination tests and hypothesis tests. The results of this research institutional ownership variable obtained a significance value of 0.546>0.05. So it can be concluded that institutional ownership has no effect on company value. Return On Assets variable obtained a significant value of 0.112>0.05. So it can be concluded that Return On Assets has no effect on company value.
The Effect of Beneish M-Score Model on Financial Statement Fraud Detection in the Banking Sector on the Indonesia Stock Exchange in 2023 Suharmanto Suharmanto; Nur Siyami; Wakhdan Wakhdan
Green Economics: International Journal of Islamic and Economic Education Vol. 1 No. 4 (2024): October: Green Economics: International Journal of Islamic and Economic Educati
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/greeneconomics.v1i4.203

Abstract

This study aims to test and analyze the use of the Beneish M-Score model to detect financial statement fraud. The data used are secondary data in the form of financial reports of the banking sector listed on the Indonesia Stock Exchange in 2021. The research method used is a quantitative method with discriminant analysis. The discriminant analysis method is used to analyze the relationship between the Beneish M-Score model and financial statement fraud by looking at which factors or variables can significantly affect the dependent variable. The application of discriminant analysis is carried out to test which independent variables can accurately distinguish samples of financial reports that are suspected of being manipulated and financial reports that are suspected of not being manipulated. The results of the study indicate that the variables that are able to distinguish between samples of financial reports that are suspected of being manipulated and those that are not manipulated are the variables Days Sales Receivable Index (DSRI), Gross Margin Index (GMI), and Total Accrual to Total Asset (TATA), Asset Quality Index (AQI), while the variables Sales and General Administration Expenses Index (SGAI), Leverage Index (LVGI), Sales Growth Index (SGI), Depreciation Index (DEPI) are proven to be unable to distinguish between financial reports that are suspected of being manipulated and those that are not manipulated.
Implementasi Digitalisasi Akuntansi Berbasis SAK ETAP pada Kelompok Tani: Studi Kasus Kelompok Tani Bangun Semi Desa Donorejo Satrio Budi Aji; Rusmiyatun Rusmiyatun; Nur Siyami
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 4 No. 2 (2026): Maret: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v4i2.2592

Abstract

This study was conducted to examine the application of SAK ETAP-based accounting digitization in the Bangun Semi Farmer Group in Donorejo Village, Kaligesing District, Purworejo Regency, as well as compare the conditions of financial recording before and after digitization was used. This research is motivated by the still application of manual and simple financial recording, so that the preparation of financial statements becomes less accurate, less transparent, and not in accordance with applicable accounting standards. The method used is qualitative descriptive with a case study approach. Data was obtained through interviews, observations, and documentation to the chairman, treasurer, and members of farmer groups. The results of the study show that group financial recording is still dominated by a manual system with a single entry method, so it is not fully in accordance with accounting principles and SAK ETAP. The implementation of accounting digitization through the Lamikro application is considered to help improve the accuracy of recording, facilitate the preparation of financial statements, and strengthen transparency and accountability in fund management. In addition, the results of the business health analysis show an improvement in liquidity levels and a decrease in dependence on debt. Thus, accounting digitization is a relevant step to strengthen the financial governance of farmer groups and support the sustainability of the coffee business.
Co-Authors Achmad Fauzi Adi Sucipo Anes Arini Anggraeni, Karin Arkan Salsabila Asegaf Chairani Putri Permata Desita Catur Setyo Pramesti Devi Ratna Sari Dewi Chirzah Farkhan, Muhammad Roqi Fitriyah, Erin Hafizhuddin, Abid Hesti Respatiningsih Hidayat, Bagas Agus Hidayat, Lutfi Hidayat, Mungizul Hilda Nova Indira Intan Safitri, Intan Ivada, Agustin Luluatul Iventiyoga, Diva Mahfuth, Muhamad Ali Maulana, Pirman Muchlisin, Muchlisin Mustakim, Ahmad Nur Edi Cahyono P., Sevira Hanum Ratnasari, Anik Rizki Dewantara Rizki Dewantara Rizky Dewantara Rusmiyatun Rusmiyatun Rusmiyatun Rusmiyatun Saputra, Arma Ardy Sari, Fira Atika Satrio Budi Aji Setiati, Iwuh Kanthil Siti, Siti Amiyatun Suharmanto Suharmanto Susilowati Susilowati Tri Nurjanah Tutik Rosiani Wakhdan Wakhdan Wakhdan Wakhdan Wakhdan Wakhdan Yoga Wicaksana