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All Journal Indonesian Journal of Electronics and Instrumentation Systems Jurnal Teknik Mesin Faktor Exacta JOURNAL OF APPLIED ACCOUNTING AND TAXATION Gorontalo Accounting Journal FINANCIAL : JURNAL AKUNTANSI Forum Manajemen Riset Akuntansi (RISTANSI) Sustainable : Jurnal Akuntansi Edusifa: Jurnal Pendidikan Islam Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Indonesian Research Journal on Education Balance : Media Informasi Akuntansi dan Keuangan Journal of Multiperspectives on Accounting Literature JUPARITA: Jurnal Pariwisata Tawangmangu Advantage: Journal of Management and Business Journal of Sustainable Community Development Jurnal Media Akademik (JMA) JUTRIANCE JURALINUS Jurnal Manajemen dan Ilmu Administrasi JBIAM
INDRA LUKMANA PUTRA
Politeknik Negeri Malang
Religion Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Social Sciences Other

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Journal : Riset Akuntansi (RISTANSI)

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PENGARUH FINANCIAL PRESSURE, STABILITY DAN TARGET TERHADAP FINANCIAL STATEMENT FRAUD Indra Lukmana Putra
RISTANSI: Riset Akuntansi Vol. 3 No. 2 (2022): RISTANSI: Riset Akuntansi, Volume 3, Nomor 2, Desember 2022
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v3i2.1350

Abstract

The purpose of this study was to investigate the effect Financial Pressure, Stability dan Target on financial statement fraud. The study population consisted of Infrastructure, Utilities and Transportation companies on the Indonesia Stock Exchange (IDX) from 2018-2020.The sampling technique used was purposive sampling.The method used in this research is quantitative research methods. The data source consists of secondary data obtained from the Indonesia Stock Exchange (IDX). The result showed that financial stability had a significant effect on financial statement fraud, indicating that companies that have pressure can enhance fraud behavior.
AKUNTANSI PERFILMAN : PERAN DALAM INDUSTRI PERFILMAN NUSANTARA Indra Lukmana Putra; Ditya Wardana; Chrismantya D. S. Nugroho
RISTANSI: Riset Akuntansi Vol. 4 No. 1 (2023): RISTANSI: Riset Akuntansi, Volume 4, Nomor 1, Juni 2023
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v4i1.1677

Abstract

This study focuses on identifying films as intangible assets using accounting perceptions Research is carried out as an industrial internship agenda that aims to reduce the Gap/distance between academics and practitioners, namely going directly into the industry to find out the obstacles they face. Film Accounting has an accounting role in the film industry. Film Accounting here aims to build a practical accounting concept in the Indonesian film industry as an industrial culture that continues to grow. This study uses a qualitative research design with a case study approach. Data collection was carried out on a primary and secondary basis with the subject of the Indonesian film industry. The results of this study indicate that the role of accounting is found in every stage of the film and different accounting practices are found in the film industry. One of them records film as an asset owned by a film entity. Several obstacles namely royalties, piracy and settlement can be completed as a film accountant role. The conclusion is that renewal and the active role of accountants in the film industry are needed in order to build and resolve the obstacles to the Indonesian film industry.
Co-Authors Asalil Mustain Ayu Selia Maharani Ernawati, Widi Dwi Fadelis Sukya, Fadelis Fauzi, Ilham Saiful Handayani, Kuni Utami Junus , Mochammad Kholisul Imam, Muhammad Kusuma, Andi Maulana , Nurefa Mochammad Junus Mohammad Anjasmoro Mohammad Maskan Muhammad Sri Wahyudi Suliswanto Mustofa Hadi Nugraha Wijayanto Nugrahani, Novi Nugrahanti, Novi Nugraheni, Dhea Galuh Nurefa Maulana Oktora, Yeki Senja Peni Puspitasari, Peni Pratama, Bagas Brian Pupitasari, Peni Putra, Zulmy Faqihuddin Rizki Putri Ramadhani, Rizki Putri Rubianto, Aisyah Vanandia Satriya Nugroho, Chrismantya Dwi Siti Amerieska Syuliswati, Atika Vanadia Rubianto, Aisyah Wardana, Ditya Wardani, Imaniah Bazlina Widhiyanti, Santi