Article Per Year (5 Year)
p-Index From 2020 - 2025
8.522
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Jurnal Manajemen & Keuangan Jurnal Akuntansi STIE Muhammadiyah Palopo Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi JURNAL MANAJEMEN Profita : Komunikasi Ilmiah dan Perpajakan Banque Syar'i : Jurnal llmiah Perbankan Syariah Indonesian Journal of Accounting and Governance Balance Vocation Accounting Journal Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) JMB : Jurnal Manajemen dan Bisnis Business Management Journal Program Studi Manajemen JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) BUDGETING : Journal of Business, Management and Accounting Buletin Poltanesa Dynamic Management Journal MOVE: Journal of Community Service and Engagement International Journal of Management Science and Information Technology (IJMSIT) Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Jurnal Comparative : Ekonomi Dan Bisnis Prosiding Simposium Nasional Multidisiplin (SinaMu) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) ABDIMU Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Manajemen Jurnal Pengabdian Masyarakat Nian Tana Digital Business Journal (DIGIBIS) Management Studies and Business Journal Prosiding Seminar Nasional Unimus IECON: International Economics and Business Conference Indonesian Journal of Accounting and Governance
Febrianto, Hendra Galuh
Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Tangerang
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Nursing Physics Public Health Social Sciences Other

Published : 54 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : Profita : Komunikasi Ilmiah dan Perpajakan

 1 
MANAJEMEN RISIKO LIKUIDITAS BANK PERKREDITAN RAKYAT (Studi Empiris pada Bank Prekreditan Rakyat di Tangerang) Amalia Indah Fitriana; Hendra Galuh Febrianto
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 2 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.803 KB) | DOI: 10.22441/profita.2018.v11.02.007

Abstract

The objective of this research is to analyze BPR liquidity risk management in Tangerang through asset management, leverage and capital adequacy with the final goal of recommending policy to improve BPR liquidity risk management. This type of research uses explanatory research type with quantitative approach. Analysis of data in research using multiple linear regression analysis in panel of financial report data 49 BPR in Tangerang from 2012 until 2016. There are two groups of variables used in this research. The dependent variable in this research is liquidity risk measured by current ratio. The independent variable in this research is asset management measured by total asset turnover, leverage measured with debt to equity ratio and capital adequacy measured by capital adequacy ratio. The results of this study indicate that three hypotheses partially have no effect. But the simultaneous test shows the three variables together have a negative and significant effect.
Mendeteksi Kecurangan Laporan Keuangan Dengan Analisis Fraud Diamond Dalam Perspektif Islam (Studi Empiris Bank Umum Syariah di Indonesia) Hendra Galuh Febrianto; Amalia Indah Fitriana
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 1 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v13.01.007

Abstract

As a Sharia-based financial intermediary, sharia commercial banks operate based on sharia principles (Islam), and procedures are based on the provisions of the Koran and Hadith. Financial statements in Islamic bank accounting are financial statements that describe the functions of Islamic banks. But the banking sector is the sector that has the most fraud/fraud cases compared to other sectors. Fraud of financial statements is considered a risk because it does not carry out a mandate which causes financial statements to be inaccurate and violate Sharia principles. The purpose of this study is to detect fraudulent financial statements by analyzing diamond fraud in Islamic perspectives through financial stability, effective monitoring, rationalization, and capability with the ultimate goal of recommending policies to improve Sharia banking management following sharia principles. This type of research uses explanatory research with a quantitative approach. Analysis of the data in the study used multiple linear regression analysis on the financial statements of 12 Islamic banks in Indonesia from 2013 to 2017. The results of this study's Financial Stability, Effective Monitoring, and Capability variables did not affect Financial Report Fraud. While the Rationalization variable affects the Fraud of Financial Statements.
Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Perusahaan Amalia Indah Fitriana; Hendra Galuh Febrianto
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 2 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v13i2.006

Abstract

Financial reports are a manifestation of the company's management achievements so that the preparation of financial reports must be presented properly and on time. However, in the preparation process, it is sometimes constrained by various internal and external factors, resulting in misstatements in the reporting. This study aims to test empirically the significant influence of the factors that affect the quality of financial statements, especially in manufacturing companies listed on the Indonesia Stock Exchange ( IDX) in 2015-2017. In this study, the data used is secondary data, namely the financial statements of 120 companies listed on the IDX in 2015-2017. The research method with a causal approach is to avoid the relationship between variables and quantitative data. To prove the hypothesis, multiple regression testing was carried out beginning with the classical assumption test. The regression model passed the classical assumption test. The results show that manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017 show that company size, ownership structure, and market concentration have a significant effect on the quality of financial statements.
Co-Authors Abdul Rauf Agung Budi agung budi Ahmad Zaki Mubarok, Ahmad Zaki Andi Kusuma Negara Atthariqiyah, Yuliani Azka, Melati BASUKI BASUKI Basuki Basuki Budi Rohmansyah Cahyani, Ajeng Eka Dede Sunaryo Dede Sunaryo Dehavilan, Sandrina Dhea Zatira Dhea Zatira Dhea Zatira Eko Narto Utomo Eky Pambudi, Januar Eni Suharti Erdawati, Lena Fauzia, Elsa Fazira, Rabitha Fitriana, Amalia Indah Hamdani Hamdani . Hamdani Hamdani Haq, Saiful Hendi Eka Sumarga Humairoh Imam Hidayat Indra Gunawan Siregar Komalasari Komalasari Komalasari Komalasari Lena Erdawati Lisdewi Mulyati Mega Diana Mikrad mikrad Mubarok, Ahmad Zakki Nazwa Hamidah Negara, Andi Kusuma Nurholisoh, Nurholisoh Pambudi, Januar Eky Pamungkas, Triadi Pangesti, Faralia Abdi Pratiwi, Linda Dwi Priyatna, Eka Hendra Priyo Susilo Priyo Susilo Puspa Lestari R. Fatia Aisyah Nanda Taufik Rd Roro Anggraini Soemadi Rohmansyah, Budi Sari, Riski Ulan Selvitriana Selvitriana Siregar, Indra Gunawan Siti Chanifah Siti Nurhaliza Solikhatun Annisa Sonia Nadia Muslimah Sukma Maulana Sumarga, Hendi Eka Sunaryo, Dede Sustari Alamsyah Tekni Megaster Utomo, Eko Narto Zhafirah, Adzra