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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JEA17: Jurnal Ekonomi Akuntansi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Office Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Supply Chain Management Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif International Journal of Economics, Business and Accounting Research (IJEBAR) Enrichment : Journal of Management Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Ilomata International Journal of Management Jurnal Ilmiah Wahana Pendidikan Jurnal Abdimas Sangkabira BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Accounting and Finance Studies Inovatif: Jurnal Ekononi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan International Business and Accounting Research Journal Jurnal Pengabdian Ilung (Inovasi Lahan Basah Unggul) JWM (JURNAL WAWASAN MANAJEMEN) SWARNA Governors Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Eduvest - Journal of Universal Studies Enigma in Economics Asian Journal of Management, Entrepreneurship and Social Science
Atma Hayat
Universitas Lambung Mangkurat
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Anteseden Kebijakan Dividen pada Perusahaan Konstruksi Periode 2015-2019 Muhammad Noviar Rahman; Atma Hayat
Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Vol. 9 No. 2 (2025): Jurnal Riset Inspirasi Manajemen dan Kewirausahaan
Publisher : Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35130/1130032

Abstract

This research is aimed to analyze dividend policy’s antecedent variables which consists of capital structure, liquidity, company growth and profitability of construction companies listed in Indonesia Stock Exchange (BEI) in the 2015-2019 period. This research used secondary data which obtained using documentation techniques, namely taking the data from company’s annual reports published by Indonesia Stock Exchange in the 2015-2019 period. This research used Purposive Sampling as the sampling technique. The data obtained are 40 data from 8 construction company that became the sample. Multiple Linier Regression is used as the analysis technique and the hypothesis is tested using T Test with a significant level of 5%. The result shows that profitability has a significant effect on dividend policy of construction companies, while capital structure, liquidity and company growth do not have a significant effect on dividend policy of construction companies.
IMPLEMENTASI FRAUD CONTROL PLAN PADA RSUD SULTAN SURIANSYAH BANJARMASIN Rizki Aulia Rahmi; Atma Hayat; Muhammad Hudaya
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/b5afpj92

Abstract

Penelitian ini bertujuan untuk mengidentifikasi dan mengetahui implementasi dan tantangan Fraud Control Plan pada RSUD Sultan Suriansyah Banjarmasin dalam upaya pencegahan dan pengendalian fraud. Penerapan Fraud Control Plan menjadi langkah penting dalam membangun sistem pengendalian yang efektif untuk mencegah dan mengendalikan fraud di lingkungan rumah sakit. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan desain studi kasus. Teknik pengumpulan data dilakukan melalui wawancara mendalam dan dokumentasi terhadap pelaksanaan sepuluh atribut Fraud Control Plan. Penelitian ini terdari 6 informan dari RSUD Sultan Suriansyah Banjarmasin dan 1 informan BPKP Kalimantan Selatan sebagai informan pendukung. Hasil penelitian menunjukkan bahwa implementasi Fraud Control Plan di RSUD Sultan Suriansyah Banjarmasin telah menunjukkan komitmen awal yang positif. Telah diwujudkan melalui beberapa strategi di antaranya seperti penerapan sistem pelaporan, sosialisasi, dan upaya penguatan kembali pengawasan internal. Beberapa tantangan masih ditemukan di antaranya yaitu pelaksanaan atribut-atribut tersebut masih belum merata, belum sepenuhnya terdokumentasi dalam bentuk kebijakan dan SOP, belum terdapat tim anti-fraud yang menangani fraud secara menyeluruh, serta masih terdapat keterbatasan dalam pelatihan teknis terkait fraud.
Co-Authors Ade Adriani Ainun Logitama Akhmad Sayudi Ali Sadikin Annisa Tri Hidhayati Antonius Grivaldi Sondakh Anwar, Kasyful Arifah Arifah Asrid Juniar Ayu Oktaviani Baharuddin Baharuddin Damanik, Eko Bastian Dwianto Muhktar Latif Enny Hardi Fauzi Sain Fitri, Eka Hamdani Hana, Nur Handayani, Sri Astuti Herlina Kristin Rahel Hesti Fibriasari Hidayat, Gusti Wahyu Hudaya, Muhammad Irawati, Syati kasyful anwar Larosse, Gilang Cempaka Lili Safrida Lilik Setiawan Maharani, Frista Tiara Malem Pagi Sembiring Melinda Wijaya Monica Rahardian Ary Helmina Muhammad Agus Muhammad Ferdy Putra Chandranata Muhammad Noviar Rahman Muhammad Rusdiansyah Muhammad Yasin Muhammad Yasin Muhammad Yasin Nanda Oetari Triana Putri Norlena Nova Febriani Novika Rosari Novita Weningtyas Respati Rahel, Herlina Kristin Rahma Yuliani Rasida, Rasida Ratna Juwita Ratna Juwita Ratna Juwita Ratna Juwita* Redawati, Redawati Restu, R. Rizki Aulia Rahmi Sanusi Sanusi Sarwani Sarwani Sayudi, Akhmad Sofina Azkia Sunaryo Sunaryo Syaiful Hifni Utomo, Wahyu Setio Wahyudin Nor Wia Rizqi Amalia Widitha Puteri Wadana Yuliani, Rahma Yuliani, Rahma Yuliani Zaki Mubarak Zulkarnain, Muhammad Aris