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All Journal The International Journal of Accounting and Business Society Jurnal Ilmiah Ekonomi Islam Jurnal Ilmiah Wahana Akuntansi International Journal of Supply Chain Management PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Accounting and Business Journal International Journal of Finance Research Journal of Indonesian Management International Journal of Trends in Accounting Research Kajian Akuntansi Jurnal Sistem Informasi, Akuntansi dan Manajemen
Ladewi, Yuhanis
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation

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Factors that Influence Auditor Decisions: Ethics, Experience, and Culture with Materiality as an Intervening Variable Ladewi, Yuhanis
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 1 (2025): International Journal of Trends in Accounting Research (May)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i1.970

Abstract

This study aims to determine and analyze the effect of professional ethics, auditor experience, and organizational culture on auditor decision-making, considering the level of materiality as an intervening variable at the Supreme Audit Agency of the Republic of Indonesia, Representative of South Sumatra. Data was obtained from a questionnaire distributed to auditors working at the Badan Pemeriksa Keuangan. The results of this study indicate that professional ethics and auditor experience affect materiality level considerations. Organizational culture has no significant effect on materiality level considerations, professional ethics, and materiality level considerations have a significant effect on auditor decisionmaking, and auditor experience and organizational culture have no significant effect on auditor decision-making.
The Effect of Financial Restructuring, Firm Size and Sales Growth on Firm Performance (Balance Scorecard): The Case of State-Owned Enterprises in Indonesia Ulandari, Melita; Ladewi, Yuhanis; Yamaly, Fadhil
International Journal of Finance Research Vol. 6 No. 2 (2025): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijfr.v6i2.2806

Abstract

This study aims to determine and analyze the Effects of Financial Restructuring, Company Size, and Sales Growth on Company Performance (as measured by the Balanced Scorecard) in BUMN Companies throughout Indonesia. The population in this study consisted of 21 BUMN Companies that underwent restructuring. The Sampling Technique used in this study was Purposive Sampling. In this study, the samples consisted of 9 companies that published complete financial reports and performance reports and carried out restructuring from 2018 to 2023. The analysis technique employed was multiple linear regression. The results of this study indicate that financial restructuring, company size, and sales growth together have a significant effect on company performance (balanced scorecard), partially financial restructuring does not affect company performance (balanced scorecard), company size affects company performance (balanced scorecard), and sales growth affects company performance (balanced scorecard). These findings have practical implications for financial restructuring and company performance in the BUMN sector.
The Effect of Debt to Equity Ratio, Return on Assets, and Inflation Level on Stock Prices: Empirical Study of Manufacturing Firms in the Consumer Good Industry Listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023 Wahyudi, Rahmat; Fatimah, Fatimah; Ladewi, Yuhanis
International Journal of Finance Research Vol. 6 No. 2 (2025): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijfr.v6i2.2879

Abstract

This study aims to determine the effect of the debt-to-equity ratio, return on assets, and inflation rate on stock prices using an empirical analysis of manufacturing companies in the consumer goods sub-industry listed on the Indonesia Stock Exchange (IDX). The object of this study is 52 manufacturing companies in the consumer goods sub-industry, spanning the period from 2018 to 2023. The sample in this study was 47 manufacturing companies in the consumer goods sub-industry. The sampling technique used in this study is Purposive Sampling. In this study, the sample consisted of companies that published financial statements and reported losses for the years 2019 -2023.  The results of this study indicate simultaneously and partially (1) debt to equity ratio, return on assets, and inflation rate together have a positive and significant effect on stock prices (2) debt to equity ratio does not affect and is significant on stock prices (3) return on assets does not affect and is significant on stock prices (4) Inflation rate does not affect and is significant on stock prices.
The Influence of Asset Structure, Firm Size, Profitability and Business Risk on Capital Structure in Companies Listed on the IDX Kartika; Fatimah; Ladewi, Yuhanis
International Journal of Finance Research Vol. 3 No. 2 (2022): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijfr.v3i2.745

Abstract

This study aims to determine the effect of asset structure, firm size, profitability and business risk on capital structure in companies listed on the Indonesian Stock Exchange (IDX). The object of research is property, real estate and building construction employee. The type of research used is asosiatif research with secondary data. The population was 91 companies; the research sample used purposive sampling method that collected 20 samples of the companies with 2016-2020 of the study period. The technical analyses used were multiple linear regression analysis. The result showed that the variables of asset structure did not have a significant influence on capital structure, while the firm size, profitability and businesse risk variable gave a significant influence on capital structure.  
Factors Affecting Stock Prices With Dividend Policy As An Intervening Variable In Mining Companies Listed On The Idx Lina, Nur Mey; Fatimah, Fatimah; Ladewi, Yuhanis
International Journal of Finance Research Vol. 4 No. 3 (2023): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijfr.v4i3.1437

Abstract

This study aims to determine and analyze the factors influencing stock prices with dividend policy as an intervening variable in mining companies listed on the Indonesia Stock Exchange. The objects in this study are stock prices, dividend policy, current ratio, debt-to-asset ratio and net profit margin. This research was conducted at Mining Companies listed on the Indonesia Stock Exchange. The research method used in this research is associative. The data used in this research is secondary data. The population in this study were 63 companies, samples obtained through purposive sampling method, namely 21 companies for a period of 5 years with 5 research variables. The data analysis technique used in this study is path analysis by testing direct and indirect effects. The results of the direct effect research show that the current ratio has no significant effect on dividend policy, the debt to asset ratio has a significant effect on dividend policy, the net profit margin has a significant effect on dividend policy, the current ratio has no significant effect on stock prices, debt to asset ratio has no significant effect on stock prices, the net profit margin has a significant effect on stock prices, dividend policy has a significant effect on stock prices. The results of the study show that the current ratio has no significant effect on stock prices with dividend policy as an intervening variable, debt to asset ratio has a significant effect on stock prices with dividend policy as an intervening variable, and net profit margin has a significant effect on stock prices with dividend policy as an intervening variable
Peran Pengendalian Intern Salah Satu Faktor Yang Mempengaruhi Pencegahan Fraud Karolina, Puspa Erika; Ladewi, Yuhanis; Aprianto, Aprianto; Gantino, Rilla
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 1 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v3i1.459

Abstract

This study was conducted to answer the existing problem, namely how much influence the implementation of internal control has on fraud prevention (Survey on the Lahat Regency Regional Work Unit). The aim is to determine the effect of the implementation of internal control on fraud prevention (Survey on the Lahat Regency Regional Work Unit). This research uses associative and descriptive research types. The place of research was carried out in the Lahat Regency Regional Work Unit. The variables used are the internal control system and fraud prevention. The data used are primary and secondary data. Data collection techniques used in this study were interviews, questionnaires, and documentation. The sampling method used simple random sampling. Data analysis methods that will be used in this research are quantitative and qualitative. The analysis technique used is simple linear regression analysis. Then proceed to test the hypothesis (t test). The data analysis technique in this study was assisted by the Statistical Program For Special Science (SPSS). The results of the normality test can be concluded that the normal P-P plot graph shows that the regression model is feasible to use because it meets the assumption of normality. From the heteroscedasticity test, it can be concluded that there is no heteroscedasticity and no autocorrelation. The results of the analysis show that internal control has a significant influence on fraud prevention in the Lahat Regency Regional Work Unit. From the results of existing research and discussion, the conclusion in this study is that internal control has a significant influence on fraud prevention
Faktor Faktor Yang Mempengaruhi kualitas laporan keuangan Dan Dampaknya Terhadap Minat Membayar Zakat Ladewi, Yuhanis; Mizan, Mizan; Gustiriyani, Indah Rizki
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 3 (2023): JIEI : Vol.9, No.3, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i3.10183

Abstract

This study aims to determine partially the effect of transparency and accountability on the quality of financial reports and their impact on intention to pay zakat. The type of research used is descriptive and associative research. The variables used transparency, accountability, quality of financial reports, and intention to pay zakat. The location of the research was carried out at the National Amil Zakat Agency, South Sumatra Province. The population used is 104 respondents. The sample used is saturated sample. The data used are primary and secondary data, as well as data testing using validity and reliability tests. The analysis technique used is descriptive statistics and inferential statistics (normality test, multicollinearity test and heteroscedasticity test) and the coefficient of determination test (R²) as well as path analysis and hypothesis testing (t). Research data processing was assisted by the SPSS version 25 computer program. The results of the study can be concluded partially (t test) showing that partially accountability affects the quality of financial reports. While transparency has no significant effect on the quality of financial reports. Accountability and quality of financial statements have a significant effect on the intention to pay zakat. Meanwhile, transparency has no significant effect on the intention to pay zakat
Co-Authors *, Agista *, Welly Antoni Antoni Aprianto . Arizona, Dori Dina Aziza Putri Erlinda Erlinda Fatimah fatimah Fatimah Gustiriyani, Indah Rizki Hazmanan Khair, Hazmanan Junaidi Junaidi Karolina, Puspa Erika Kartika Kurnia Krisna Hari Lina, Nur Mey Lis Djuniar Lutviyah, Lana Mizan, Mizan Nunung Nurhayati Putri, Nensi Anisa Qintara, Muhammad Rifat Rima Melati Sadiyah, Lina Halimatus Samsuddin , Harun Sjam, Juska Meidy Enyke Subowo, Hery Supriadi, Taufiq Ulandari, Melita Wahyudi Rahmat Yamaly, Fadhil Zuraidah, Ida