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All Journal Journal of Accounting and Investment Owner : Riset dan Jurnal Akuntansi Unnes Journal of Mathematics Innovative: Journal Of Social Science Research Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat Atestasi : Jurnal Ilmiah Akuntansi
Sari, Ratna Novita
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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ANALISIS INTERVENSI FUNGSI STEP PADA HARGA SAHAM (STUDI KASUS SAHAM PT FAST FOOD INDONESIA Tbk) Sari, Ratna Novita; Mariani, Scolastika; Hendikawati, Putriaji
Unnes Journal of Mathematics Vol 5 No 2 (2016)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ujm.v5i2.13131

Abstract

The analysis of the intervention is analysis a time series data that is affected by events outside the control of which may result in a change in the time series. Intervention analysis is used to analyze the data time series data of known intervention time. The main objective of this research is to determine the best intervention model on price of stock data PT Fast Food Indonesia Tbk period December 2013-January 2014, so the best forecasting method can be used to predict price of stock data PT Fast Food Indonesia Tbk for the next period with the help of SAS software program. Based on the analysis of the obtained the best intervention model that is a model of ARIMA (2,4,2) with the order of b = 20, s = 5, r = 0. The model of forecasting results obtained with the model of the step function intervention shows that the value of his predictions are within the threshold interval 95% confident with the results of the Eastern 70.82, MSE amounting to 386.94, and the RMSE of 19.671. So the forecast results can be used to estimate the daily price of stock data PT Fast Food Indonesia Tbk on 23 January 2014 to 20 February 2014 post intervention due to the occurrence of a policy dividend that caused significantly decreased just around the time the intervention only.
Penerapan Metode Karush Khun Tucker (KKT) Dalam Mengoptimalkan Keuntungan Home Industry Pabrik Roti Three Boys Dengan Bantuan Software Matlab Sari, Ratna Novita
Innovative: Journal Of Social Science Research Vol. 4 No. 5 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i5.12395

Abstract

Home Industry pada Pabrik Roti Three Boys memiliki permasalahan yang berkaitan dengan proses memaksimalkan keuntungan dan proses mencari solusi untuk mencapai produksi yang optimal. Dengan membentuk Linear Programming berupa fungsi tujuan 8 jenis roti dengan fungsi kendala berupa 17 bahan baku produk roti dalam kemasan 150 gram dan 8 jumlah produk roti yang dihasilkan pada bulan Agustus – Oktober tahun 2023 di Pabrik Roti Three Boys. Metode yang digunakan dalam penelitian ini adalah metode KKT. Metode KKT digunakan untuk mecari titik optimum pada suatu fungsi kendala tanpa memandang sifat fungsi tersebut Linear atau nonLinear . Hasil keuntungan optimasi pada Pabrik Roti Three Boys dengan metode KKT menghasilkan keuntungan yang maksimal sebesar dalam memproduksi 8 jenis roti Roti Coklat sebanyak 500 kemasan, Roti Kelapa sebanyak 350 kemasan, Roti Strawberry sebanyak 400 kemasan, Roti Blueberry sebanyak 200 kemasan, Roti kacang sebanyak 450 kemasan, Roti Pisang Coklat sebanyak 400 kemasan, Roti Srikaya sebanyak 300 kemasan, dan Roti Durian sebanyak 150 kemasan. MATLAB menyelesaikan masalah optimasi dengan Metode KKT dengan sangat mudah dalam mencari nilai variabel dan mengidentifikasikan nilai pada , dalam menyelesaikan masasalah optimasi pada penelitian ini sehingga mendapatkan solusi yang optimal.
Moderation testing of dysfunctional audit behavior: internal auditor factors on audit quality Yulianti, Yulianti; Saifudin, Saifudin; Sari, Ratna Novita
Journal of Accounting and Investment Vol. 25 No. 3: September 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i3.21944

Abstract

Research aims: The objective of this study is to examine the impact of auditor ethics, auditor professionalism, and dysfunctional audit behavior on the quality of audits, considering dysfunctional audit behavior as a potential moderating factor.Design/Methodology/Approach: The research utilized a sample of auditors from public accounting firms across Java, employing convenience sampling through smartPLS 3 software, with a total of 256 auditors participating. Research findings: The findings revealed that both auditor ethics and professionalism positively contribute to audit quality. In contrast, dysfunctional audit behavior shows no significant effect on audit quality, nor does it moderate the beneficial effects of auditor ethics and professionalism on audit quality. These results underscore the significance of auditor ethics and professionalism in enhancing the quality of financial report audits.Theoretical contribution/ Originality: The research outlined herein seeks to explore the impact of auditor ethics and professionalism on audit quality, considering the potential moderating effect of dysfunctional audit behavior.Practitioner/Policy implication: The study's implications are straightforward: Auditor ethics and professionalism are vital for the production of high-quality financial statement audits.Research limitation/Implication: While dysfunctional audit behavior appears to have no significant effect, it remains crucial for public accounting firms to monitor such behaviors. As a result, there is a need for public accounting firms to prioritize ongoing professional education to uphold and reinforce the standards of ethics and professionalism among auditors.
Financial Statement Fraud Detection: The Hexagon Fraud Model Approach Yulianti, Yulianti; Sari, Ratna Novita; Santoso, Aprih; Ekdjaja, Margarita; Rorlen, Rorlen
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.856

Abstract

The purpose of this study is to examine the likelihood of financial statement fraud using the fraud hexagon model, including pressure (financial stability), opportunity (ineffective monitoring), rationalization (auditor change), capability (director change), arrogance (frequent CEO pictures), and conspiracy (connection with government projects) on financial statement fraud. The sample of this study is manufacturing companies listed on the Indonesian Stock Exchange from 2019 to 2021, with a total of 73 companies. The data was processed using SPSS 22 software. The results of this study indicate that financial stability has a positive effect on financial statement fraud. However, ineffective monitoring, change of auditor, change of directors, frequent number of CEO pictures, and connection with government projects do not affect financial statement fraud.
Determinan Kualitas Audit Berdasarkan Perspektif Keperilakuan Sari, Ratna Novita; Indira Januarti
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2311

Abstract

This examination seeks to analyze and present empirical evidence regarding the influence of ethics, professionalism, and dysfunctional audit behavior on audit quality. A quality audited financial report is the basis for users of financial reports in making decisions. The research sample was auditors at public accounting firms in the provinces of West Java, Central Java, and East Java registered in the Directory of the Indonesian Institute of Public Accountants with a total of 162 auditors. The sampling technique is convenience sampling or sampling based on data availability. This research is quantitative research with data collection using a questionnaire. The questionnaire used utilizes Google Form because it makes it easier to send the questionnaire to each public accounting firm's email. The analysis tool uses multiple linear regression with IBM SPSS 26 software. Research findings show that auditor ethics and auditor professionalism have a positive effect on audit quality. This indicates that the higher the auditor's ethics and professionalism, the higher the quality of the resulting audit. In contrast, dysfunctional audit behavior does not show a significant negative influence on audit quality. These results indicate that the presence or absence of dysfunctional audit behavior cannot be the cause of the quality of the financial statement audit
Sosialisasi Rencana Pengembangan Ukm pada Remaja serta Cara Membuat Laporan Keuangan Sederhana Abdiputri, Meiliana; Karmila, Mila; Nugraha, Mohamad Fauzi; Azahra, Nabila Firza; Sari, Ratna Novita
Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat Vol. 1 No. 1 (2021): PROSIDING DEDIKASI OKTOBER
Publisher : Universitas Pamulang

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

Abstract

Pengabdian Kepada Masyarakat adalah kegiatan yang mencakup peningkatan kualitas sumber daya manusia, dalam hal peluasan wawasan, pengetahuan, maupun peningkatan keterampilan yang dilakukan untuk perwujudan Dharma Bakti serta wujud kepedulian untuk berperan aktif meningkatkan kesejahteraan dan memberdayakan masyarakat luas. Tujuan Pengabdian kepada masyarakat ini untuk memberikan pengetahuan dan pemahaman kepada remaja untuk mengembangkan UKM. serta memberi pemahaman tentang cara membuat laporan keuangan sederhananya. Metode pengabdian kepada masyarakat ini adalah sosialisasi. Peserta yang ikut dalam pengabdian masyarakat ini adalah para anggota Ikatan Remaja Vasmala209. Diharapkan hasil dari pengabdian kepada masyarakat ini adalah para anggota remaja dapat mengembangkan UKM dan membuat laporan keuangan sederhananya untuk usaha mereka. Kata Kunci: Pengabdian Kepada Masyarakat, UKM;  Laporan Keuangan
Co-Authors Abdiputri, Meiliana Aprih Santoso Azahra, Nabila Firza Ekdjaja, Margarita Indira Djanuarti Mila Karmila Nugraha, Mohamad Fauzi Putriaji Hendikawati Rorlen, Rorlen Saifudin Saifudin Scolastika Mariani Yulianti - Yulianti Yulianti