Claim Missing Document
Check
Articles

Found 13 Documents
Search

Perbandingan Reaksi Pasar Sebelum dan Sesudah Pengumuman Kasus Covid-19 Pertama (Event Study Pada Perusahaan Sektor Agrikultur yang Terdaftar di Bursa Efek Indonesia) Kusumawati, Indah; Purnamawati, Indah; Mulyono, Resha Dwi Ayu Pangesti
Akuntansi: Jurnal Akuntansi Integratif Vol. 8 No. 1 (2022): Volume 8 Nomor 1 April 2022
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v8i1.752

Abstract

This study was conducted to examine and analyze the differences in market reactions before and after the announcement of the first COVID-19 case in Indonesia. This type of research is comparative quantitative using secondary data on stock prices, outstanding shares and trading volume of shares of agricultural sector companies listed on the Indonesia Stock Exchange in 2020. The research sample selection used purposive sampling technique, so that the number of samples from agriculture sector companies was 21 observational data. Hypothesis testing in this study used the paired samples t-test with the normality test using the Kolmogorov-Smirnov test. The results showed that the market reaction proxied by cumulative abnormal return and trading volume activity did not have a significant difference between before and after the announcement of the first Covid-19 case in Indonesia in agricultural sector companies. Based on these results, there is a tendency that market participants do not capture the information content of the announcement of the Covid-19 case that makes the market react.
PENGABDIAN MASYARAKAT KEPADA PELAKU UNIT BISNIS BUMDESA BAHAGIA MELALUI PELATIHAN SMART QASIR APPLICATION GUNA MENINGKATKAN LAYANAN KEUANGAN CAFé SAELO SIDOMULYO Mulyono, Resha Dwi Ayu Pangesti; Afandi, M. Farid; Prasetyo, Herry; Rosa, Dien Vidia; Aprillianto, Bayu
Abdi Panca Marga Vol 4 No 2 (2023): Jurnal Abdi Panca Marga Edisi November 2023
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Panca Marga Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/abdipancamarga.v4i2.1679

Abstract

Cafe Saelo is part of the BUMDESA Bahagia business unit located in Sidomulyo Village, Silo District In transaction service activities at Café Saelo which is part of the business unit of BUMDESA Bahagia still uses manual recording where sometimes there are still errors by the financial department. The problem that arises is often also that Café Saelo does not calculate how much sales results in real time and café needs that match consumer demand well. So in this case the service team has the initiation to use the Smart Qasir application by mapping menus and recording financial transactions. This program aims to introduce and train Café employees with the Smart Qasir application in recording sales, mapping technology-based café set menus so as to get real time information every time there is a sale. The method carried out is mapping the set menu sold at the café, financial transactions, especially making sales reports by discussing with the cashier and treasurer of the café. The result is to create technology-based sales reports with the Smart Qasir application for Cafe Saelo employees. This output is also expected to be part of the needs of partners to be able to make café financial statements that are integrated with BUMDESa Bahagia Sidmulyo so that reports are transparent. KeywordS: Financial Transactions, Qasir Smart App, Transparency
KONSTRUKSI MODEL PENCEGAHAN FRAUD MELALUI RED FLAG BASED SYSTEM DI PEMERINTAH KABUPATEN JEMBER (STUDI KASUS DI INSPEKTORAT KABUPATEN JEMBER): (CONSTRUCTING FRAUD PREVENTION MODEL THROUGH RED FLAG-BASED SYSTEM IN THE JEMBER REGENCY GOVERNMENT (A CASE STUDY OF THE JEMBER REGENCY INSPECTORATE)) Andriana, Andriana; Kurrohman, Taufik; Putra, Hendrawan Santosa; Mulyono, Resha Dwi Ayu Pangesti
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 11 No. 2 (2024): e-JEBA Volume 11 Number 2 Year 2024
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v11i2.52761

Abstract

This research aims to present a system that can prevent fraud in the form of compliance and internal control within the Jember Regency Government through a red flag-based system. The study uses a qualitative case study method. The Inspectorate currently requires indicators to prevent the occurrence of fraud. The techniques employed to collect data include observation, interviews, and documentation. The results indicate that all Regional Device Organizations (OPD) in Jember Regency analyze various risks. These risks will be further analyzed for their root causes and the impacts they may generate. Based on the risk map that has been created, there are a total of 412 risks identified across 72 Regional Device Organizations (OPD) in Jember Regency. The focus of the risks with potential fraud in this study lies within the category related to finance (finance risk). Specifically, there are 33 financial-related risks identified across all Regional Device Organizations (OPD) in Jember Regency.