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Fraud Triangle Perspective on Financial Statement Fraud with Quality Audit as a Moderating Variable Hudin, Emilio; Widagdo, Bambang; Jihadi, Muhammad
Business Innovation Management and Entrepreneurship Journal Vol. 3 No. 01 (2024): APRIL
Publisher : University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/bimantara.v3i01.32138

Abstract

Financial Statement Fraud is a significant problem in the financial sector, where companies deliberately misrepresent their financial information to deceive stakeholders. Therefore, this study aims to analyze the perspective of Financial Stability, Financial Targets, and External Pressure on Financial Statement Fraud with Quality Audit as a moderating variable. The population in this study is all companies in the Primary Consumer Goods sector, which numbered 87. After the normality test, the samples used were 60 companies. Based on the regression test results, three variables have no significance on fraud's financial statement. The auditor quality variable does not moderate the relationship between financial stability, financial targets, and external pressure to financial statement fraud. Although financial stability, financial targets, and external pressure do not directly affect financial statement fraud, companies can prioritize financial risk management by focusing more on other aspects that may significantly impact financial statement fraud.
PENINGKATAN PENGETAHUAN DAN KESADARAN MASYARAKAT DALAM PENGELOLAAN SAMPAH UNTUK MEWUJUDKAN LINGKUNGAN SEHAT DAN PRODUKTIF Zulfikarijah, Fien; Handayanto, Eko; Jihadi, Muhammad
Studi Kasus Inovasi Ekonomi Vol. 8 No. 02 (2024)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/skie.v8i02.36251

Abstract

Kehidupan bermasyarakat dan berbangsa yang baik dapat dibangun melalui kesadaran individu baik secara mandiri maupun berkelompok dalam berkontribusi kepada masyarakat sekitar. Rendahnya kesadaran yang disebabkan oleh kurangnya pengetahuan tentang masalah sampah masih menjadi hal yang perlu memperoleh perhatian pada masyarakat. Peningkatan pengetahuan dan kesadaran terhadap sampah dari sisi positif memiliki beberapa manfaat baik secara ekonomi maupun sosial. Secara ekonomi memisahkan sampah kering dan basah dapat meningkatkan nilai tambah. Sampah kering berupa kertas, dos, plastik dapat dijual, begitu juga dengan mengolah sampah basah menjadi pupuk organic dapat digunakan untuk memupuk tanaman dan dapat dijual. Di sisi lain, pengelolaan sampah yang baik dapat mengurangi bahkan menghilangkan limbah dan meringankan pekerjaan tukang sampah. Manfaat ekonomi dan social ini dapat menciptkan lingkungan yang produktif dan sehat. Dalam meningkatkan pengetahuan dan kesadaran terhadap sampah dilakukan penyuluhan dan pelatihan dengan metode ceramah, tanya jawab, praktik langsung dan pendampingan pengelolaan sampah. Tujuan kegiatan ini adalah memberikan pemahaman pentingnya mengelola sampah dengan baik pada masyarakat Dermosari Sumberagung Ngantang. Hasil kegiatan adalah masyarakat telah memahami pentingnya pengelolaan sampah, membuat MOL, mengelola sampah dapur dengan mengggunakan media drum dan mengubur di perkebunan. Dari hasil pengelolaan sampah menjadi pupuk organic yang digunakan untuk memupuk tanaman baik sayur, buah maupun bunga. Manfaat selanjutnya adalah terciptanya lingkungan yang sehat dan peningkatan kegiatan ekonomi yang berdampak pada kualitas hidup masyarakat yang semakin baik.
The Influence of Job Stress on Employee Turnover Intention Mediated by Job Satisfaction Wicaksana, Thiyo; Jihadi, Muhammad; Novianti, Khusnul Rofida
Jurnal Manajemen Bisnis dan Kewirausahaan Vol. 4 No. 4 (2024): DECEMBER
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jamanika.v4i4.36981

Abstract

The purpose of this research is to determine and analyze job stress, job satisfaction, and employee turnover intention levels, the influence of job stress on employee job satisfaction, the influence of job stress on turnover intention, the influence of satisfaction on turnover intention, and whether job satisfaction can mediate the influence of job stress on turnover intention. This research was conducted on J&T Malang City employees with 100 respondents using non-probability sampling. Data collection uses questionnaires. The data analysis technique uses path analysis and the SPSS 25 program. The results of this study show that job stress shows low results, high job satisfaction, and low turnover rates. There is an influence of job stress on turnover intention, job stress has no effect on job satisfaction, job satisfaction has no effect on turnover and job satisfaction does not mediate job stress on turnover intention.
PERFORMANCE MODELING OF PRECONCEPTION POSYANDU IN BANGGAI REGENCY Sutadi Lanyumba, Fitrianty; Syafar, Muhammad; Darmawansyah, Darmawansyah; Indarty Moedjiono, Apik; S. Otoluwa, Anang; Jihadi, M
Mulawarman International Conference on Tropical Public Health Vol. 1 No. 1 (2025): The 3rd MICTOPH
Publisher : Faculty of Public Health Mulawarman University, Indonesia

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

Abstract

Background : Measuring the performance of the Preconception Posyandu is an obligation in maintaining the existence of these services because it is part of the role in solving the current problems of AKI, AKB and stunting Objective : The purpose of this study is to model the performance of Preconception Posyandu in Banggai Regency using indicators from the Europan Foundation Quality Management (EFQM) performance assessment framework Research Methods/ Implementation Methods : This type of research is analytics using SEM analysis for modeling. The sample in this study is Village Midwives and Preconception Women with a total of 255 each who were selected using the purposive sampling technique Results : The results of the study show that in the outer model, 4 indicators are known to be invalid and reliable because the AVE value < 0.50 and the CA value < 0.70. The indicators in question are indicators of information systems (TSI), indicators of SOPs (TSOP), indicators of increasing TT immunization coverage (CITT) and indicators of decreasing the prevalence of nutritional anemia (AG). Meanwhile, in the inner model, it is known that there are 2 paths that are insignificant because the t-value statistically < 1.96 and the p value > 0.05, namely the variable path of customer satisfaction to the variable of performance results and the variable of impact on society on the variable of performance results Conclusion/Lesson Learned : From the results of the study, it can be concluded that although the variables of customer satisfaction and the impact on the community do not have a direct effect on the performance results of the preconception Posyandu, these two variables will still be supportive factors in achieving the overall performance of the Preconception Posyandu.