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All Journal Jurnal Manajemen dan Bisnis Sriwijaya KOLEGIAL : Jurnal Manajemen, Bisnis, dan Akuntansi Jurnal Sains Sosio Humaniora
Widarti .
Akuntansi Universitas Tamansiswa Palembang, Indonesia
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Widarti Widarti
KOLEGIAL Vol 1 No 2 (2013)
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (567.78 KB)

Abstract

This research was conducted to examine the effect of partially or simultaneously comprising Financial Ratios Current Ratio, Debt to Equity Ratio, Return on Assets, Return on Equity, Earnig Per Share, Price Book Value and Price Earning Ratio affect On Manufacturing Companies Stock Price Indonesia Stock Exchange listed securities. Sampling technique is done by using a purposive sampling method. And acquired 30 companies as the study sample. Observation period is for 3 years 2009 to 2011. The data analysis technique used is multiple linear regression analysis. Simultaneous analysis of the results of the Current Ratio, Debt to Equity Ratio, Return on Assets, Return on Equity, Earnig Per Share, Price Book Value and Price Earning Ratio significant effect on stock prices with a significant level of 0.000. But partially Debt to Equity Ratio, Earnig Per Share, Price Earning Ratio significant effect on stock prices with a significant level of Debt to Equity Ratio is at 0,029, Earnig Per Shareis at 0,000, Price Earning Ratio of 0.003. While the Current Ratio, Return on Assets, Return on Equity, Book Value Price does not significantly affect the stock price.
PENGARUH FRAUD TRIANGLE TERHADAP DETEKSI KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEKINDONESIA (BEI) WIDARTI .
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA Vol 13, No 2 (2015): Jurnal Manajemen dan Bisnis Sriwijaya
Publisher : Program Studi Magister Manajemen FE Unsri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jmbs.v13i2.3351

Abstract

The purpose of this study was to determine the effect Froud detecting fraud triangle in the financial statements. Variables of Fraud Triangle is stability pressuure proxy with ACHANGE, external pressure proxy with FREEC, personal financial need proxy with OSHIP, financial target proxy with the ROA financial , nature of industry proxy with INVENTORY, ineffective monitoring proxy with BDOUT, organizational structure proxy with CEO, and razionaliztion proxy with AUDREPORT. Cheating or Froud diprosikan with earnings management. The sample used in this study as many as 38 companies and data used from 2011 up to 2013. The data anaisis method is linear regression. These results indicate that ACHANGE, ROA and FREEC significantly affect the financial statements fraud or earning management. OSHIP, Inventory, BDOUT, CEO and AUDREPORT not significantly affect the financial statement fraud or earning management.
Interpretasi Sistem Digitalisasi Legalitas Dan Administrasi UMKM Yuni Ekawarti; Triana Agustin; Widarti Widarti
Jurnal Sains Sosio Humaniora Vol. 5 No. 2 (2021): Volume 5, Nomor 2, Desember 2021
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jssh.v5i2.15794

Abstract

Era industri 4.0 yang mensyaratkan ketersediaan teknologi digital untuk mendukung aktivitas ekonomi termasuk dalam pengembangan UMKM. Terlebih lagi dimasa pandemic COVID-19. Fungsi dari digitalisasi pada sebagian besar UMKM sangat diperlukan. Penelitian ini bertujuan untuk mengetahui seberapa besar pemahaman pelaku UMKM terutama di Kec.Talang Kelapa terhadap Digitalisasi UMKM terutama pada sektor legalitas dengan menggunakan OSS (One Single Submission) atau perijinan satu atap via online dan pemahaman pencatatan keuangan dengan akuntansi. Metode penelitian yang digunakan adalah dokumentasi dan wawancara dengan penyebaran kuesioner yang diberikan kepada 50 UMKM di Kec. Talang Kelapa,. Hasil penelitian menunjukkan bahwa 46% UMKM belum mempunyai legalitas usaha, dan hanya 26% yang mempunyai legalitas diurus secara online, sementara 74% UMKM belum mampu memisahkan pembukuan pribadi dan usaha serta belum mampu mengoperasikan software pembukuan sederhana untuk UMKM.
Co-Authors Triana Agustin Yuni Ekawarti