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Pengaruh Financial Stability dan External Pressure terhadap Financial Statement Fraud pada perusahaan Properties & Real Estate di BEI 2019-2023 Susyanti, Susi; Sopian, Dani
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 3 (2025): JISAMAR (Journal of Information System, Applied, Management, Accounting and Resea
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i3.1912

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Financial Stability dan External Pressure Terhadap Financial Statement Fraud (Studi empiris pada Sektor Perusahaan Properties & Real Estate Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023). Data yang digunakan adalah data sekunder. Sampel dipilih menggunakan metode purvosive sampling pada laporan tahunan. Jumlah perusahaan yang menjadi sampel sebanyak 18 perusahaan dengan pengamatan 5 tahun, sehingga total sampel yang diperoleh sebanyak 90 data. Hasil penelitian menyimpulkan bahwa financial stability dan external pressure berpengaruh negative tidak signifikan terhadap financial statement fraud.
NUMERIK WARNA KAIN SEBAGI LAMPUNG Susyanti, Susi
Narada : Jurnal Desain dan Seni Vol 12, No 1 (2025)
Publisher : Universitas Mercu Buana

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Abstract

Detecting Colors in Lampung's Sebagi Fabric and Converting them to Color Codes. The methodology employed in this study is qualitative ethnography, with data collection conducted through direct field surveys and color detection using the SCI D65 10° Colorimeter. The colorimeter detects the surface colors of Sebagi fabric, converting them into Lab values, which are then translated into RGB, CMYK, and HEX color codes through the Nixsensor application. The primary findings indicate that three Sebagi fabrics were successfully identified and assigned color codes, providing a valuable reference for textile, product, and graphic designers, as well as researchers. The study concludes that using a colorimeter yields accurate results for fabric color detection after conversion. The color data collected from Sebagi fabric at the Lampung Museum in 2022 can serve as a valuable reference for documentation and culturally based design development in the digital and manufacturing era.