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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Proceedings of The International Conference on Business and Economics Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat
Agustina Indriani
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Public Health Social Sciences

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Effect of Current Ratio, Return on Equity, Debt to Equity Ratio, and Earnings per Share on Stock Returns of Mining Companies Listed on the Indonesia Stock Exchange Chintya Nurmayasari; Haryono Umar; Agustina Indriani
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2283

Abstract

This study was conducted to analyze the development of stock values in the mining companies listed on the Indonesia Stock Exchange (IDX) using the ratio of profitability, liquidity, and debt to stock returns for 2015–2019 period. Purposive sampling technique was used for data collection with the following criteria: (1) companies listed on the IDX during the observation period (2015–2019) for consecutive years; (2) companies that continually provide financial reports during the observation period (2015-2019); (3) companies that have complete data in accordance with the research variables required in this study. Based on those criteria, the data obtained from the report published by the IDX were comprised of 15 companies as the study samples. Meanwhile, the study used panel data regression with least-squares equation and hypothesis testing using t-statistics to test the partial regression coefficients. Furthermore, f-statistics was used to test the simultaneous effect at the significance level of 5%. Based on the analysis results using software eviews version 10, it revealed that: (1) current ratio had no effect on stock return; (2) return on equity had no effect on stock return; (3) debt to equity ratio had no effect on stock return; (4) earnings per share had no effect on stock return; (5) current ratio, return on equity, debt to equity ratio, earnings per share simultaneously had no effect on stock return.
The Effect of Audit Quality, Leverage, and Voluntary Disclosure on Real Earnings Management Haryono Umar; Rani Ayu; Agustina Indriani
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.2930

Abstract

This study aims to examine the effect of leverage, audit quality, and voluntary disclosure on the real earnings management. The study used secondary data obtained from the annual report for the period of 2017 to 2019. The data were previously processed by the company and were available on the Indonesia Stock Exchange website. The analysis results show that voluntary disclosure, audit quality, and leverage have a significantly negative effect on real earnings management. Besides, voluntary disclosure, audit quality, and leverage simultaneously affect real earnings management.
Pemberdayaan Budaya Kerja Efektif sebagai Kunci Keberhasilan Tim UKM Sakuntala Rutinaias Haholongan; Bayu Pratama; Agustina Indriani; Nelli Novyarni; Hannissa Nurrahma; Taufik Hidayat; Silviana Hidayati
ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Vol. 3 No. 2 (2025): ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat
Publisher : Asosiasi Periset Bahasa Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aspirasi.v3i2.1537

Abstract

Empowering an effective work culture is the key to improving team performance to achieve the vision and mission of the Student Activity Unit (UKM), especially UKM Sakuntala. In improving the performance of the Sakuntala UKM team, they often face several challenges in terms of communication, motivation, training, performance monitoring and giving awards. To overcome these challenges, training was carried out using counseling and question and answer methods, presenting material on the concept of effective work culture in improving team performance. The research results show that an effective work culture, such as effective communication, teamwork, and motivation, has a significant impact on the performance of the Sakuntala UKM team. Material includes Empowering an Effective Work Culture, Collaboration and Teamwork, and the Role of Leaders. The results of this outreach show that all members of UKM Sakuntala have a fairly good understanding of effective work culture and understand enough about improving teamwork. This counseling also emphasizes the importance of harmonious relationships between leaders and subordinates, as well as a conducive work environment. It is hoped that this counseling can help Sakuntala UKM members develop a more effective work culture, improve communication skills, strengthen the performance of the Sakuntala UKM team, and provide insight into facing the challenges that exist in the organization. This provides a strong foundation for empowering a more effective work culture in the future for Sakuntala.
From Local Wisdom to Global Governance : A Meta-Analysis of Participatory Audit Models as a Pillar of BUMDes Transparency M Irsan Nasution; Yulisfan Yulisfan; Agustina Indriani
Proceeding of The International Conference on Business and Economics Vol 3 No 1 (2025): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbe-untagsmg.v3i1.2954

Abstract

Performance audit is a strategic instrument to strengthen transparency and accountability in the governance of Village-Owned Enterprises (BUMDes). However, current practices of BUMDes auditing in Indonesia remain limited, fragmented, and often fail to uphold the principles of good governance. This study aims to identify and synthesize the implementation of performance audits in BUMDes across various regions through a Systematic Literature Review (SLR) of 28 articles published between 2013 and 2024. Sources were obtained from Scopus, DOAJ, Google Scholar, and Garuda, with thematic analysis applied. The study identifies five core issues: weak internal audit mechanisms, limited community participation, low utilization of information technology, cultural resistance, and the role of audits in improving village economic performance. The paper proposes a participatory audit model grounded in local familial values and supported by appropriate digital tools. This hybrid model is contextually suited to promote accountability in rural areas where institutional capacity is limited but social cohesion is strong. Theoretically, this research extends the relevance of stewardship theory and participatory governance to micro-level public sector entities. Policy implications highlight the need for adaptive, community-based audit mechanisms as a foundation for accountable rural development
Co-Authors Bayu Pratama Chintya Nurmayasari Hannissa Nurrahma Haryono Umar M Irsan Nasution Nelli Novyarni Rani Ayu Rutinaias Haholongan Silviana Hidayati Taufik Hidayat Yulisfan