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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Ilmiah Mahasiswa Ekonomi Manajemen Akuntabel : Jurnal Ekonomi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Competitive Jurnal Akuntansi dan Keuangan Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Procuratio : Jurnal Ilmiah Manajemen Business Innovation and Entrepreneurship Journal Jurnal Riset Akuntansi Aksioma Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Coopetition : Jurnal Ilmiah Manajemen SPRINTER: Jurnal Ilmu Olahraga Jurnal Ekonomi Syariah dan Bisnis Management Research and Behavior Journal
Kosasih
Fakultas Ekonomi Dan Bisnis Universitas Singaperbangsa, Karawang.
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Physics Social Sciences Other

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Pendeteksian Kecurangan Laporan Keuangan Dengan Beneish Model Dwi Sasongko; Didit Supriyadi; Kosasih Kosasih
Jurnal Inovasi Bisnis dan Kewirausahaan Vol 4 No 3 (2022): Business Innovation and Entrepreneurship Journal (August)
Publisher : Entrepreneurship Faculty, Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (486.282 KB) | DOI: 10.35899/biej.v4i3.381

Abstract

The phenomenon of fraud in the delivery of fraudulent financial statements sometimes still occurs in a company. Using the Beneish Model can detect fraudulent financial statements. This study aims to determne the percentage of companies including Manipulators, Non Manipulators, and Gray Company. The research.methodology used in this study is.quantitative. The data that researchers use are secondary data obtained from www.idx.co.id. The population used in this study are all mining companie listed on the Indonesia Stock Exchage in the period 2013-2017, with a sample of 15 companies. Data analysis using Beneish Model. The variables in this study are Days Sales.in Receivables Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI) , Sales Growth Index (SGI) , and Total Accrual to Total Assets (TATA). The results showed that the percentage of manipulators companies was 6.6% in 2013, 0% in 2014, 13.3% in 2015, 6.6% in 2016, and 6.6% in 2017, non manipulators in 80% in 2013, 66.6% in 2014, 66.6% in 2015 53.3% in 2016, 46.6% in 2017, gray company 13.3% in 2013, 33.3% in 2014, 20% in 2015, 40% in 2016, 46.6% in 2017. Fenomena kecurangan dalam penyampaian laporan keuangan yang curang terkadang masih saja terjadi pada suatu perusahaan. Menggunakan Model Beneish dapat mendeteksi kecurangan laporan keuangan. Penelitian ini bertujuan untuk mengetahui persentase perusahaan yang meliputi Manipulator, Non Manipulator, dan Grey Company. Metode penelitian yang digunakan dalam penelitian ini adalah kuantitatif. Data yang peneliti gunakan adalah data sekunder yang diperoleh dari www.idx.co.id. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2013-2017, dengan sampel sebanyak 15 perusahaan. Analisis data menggunakan Model Beneish. Variabel dalam penelitian ini adalah Days Sales.in Receivables Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), dan Total Accrual to Total Assets (TATA). Hasil penelitian menunjukkan bahwa persentase perusahaan manipulator sebesar 6,6% pada tahun 2013, 0% pada tahun 2014, 13,3% pada tahun 2015, 6,6% pada tahun 2016, dan 6,6% pada tahun 2017, nonmanipulator sebesar 80% pada tahun 2013, 66,6% pada tahun 2014, 66,6 % pada 2015 53,3% pada 2016, 46,6% pada 2017, perusahaan abu-abu 13,3% pada 2013, 33,3% pada 2014, 20% pada 2015, 40% pada 2016, 46,6% pada 2017.
Analisis faktor-faktor yang mempengaruhi nasabah dalam pengambilan keputusan pinjaman KUR Risma Nurdini; Kosasih Kosasih
AKUNTABEL Vol 19, No 2 (2022): Juni
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (191.169 KB)

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis tentang Analisis Faktor-Faktor Yang Mempengaruhi Nasabah Dalam Pengambilan Keputusan Pinjaman KUR di PT. Bank Rakyat Indonesia (Persero) Tbk. Cabang Cikampek - Unit Juanda. Penelitian ini dilakukan dengan menggunakan metode deskriptif, yaitu mengumpulkan, menyajikan, menganalisis dan melakukan pengujian analisis faktor, serta membuat kesimpulan dan saran. Sampel di kumpulkan menggunakan Teknik Random Sampling dengan jumlah sampel 222 responden dan di olah menggunakan SPSS 22. Hasil penelitian menunjukan bahwa Berdasarkan hasil pengolahan pada analisis faktor terdapat sembilan faktor baru yang terbentuk yaitu Faktor Persfektif Pengunjung terdiri dari variabel Nilai Usaha, Nilai Agunan, Lebih Dari Agunan, Kemudahan Prosedur, Bantuan dan Bimbingan, Lokasi Strategis dan Dekat Lokasi Rumah.
Dampak Perselisihan Ukraina-Rusia 2022 Terhadap Perekonomian, Inflasi, Perdagangan Internasional di Asia Tenggara Yosep Yudianto; Didit Supriyadi; Kosasih Kosasih
Coopetition : Jurnal Ilmiah Manajemen Vol. 14 No. 2 (2023): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/coopetition.v14i2.3347

Abstract

This research is motivated by the problem that the invasion of Ukraine by Russia has become a global event with a significant impact for all countries, which occurred on February 24, 2022. Russia is known as the world's top three producer and exporter of oil, natural gas and coal. On the other hand, Ukraine is known as a guardian of the world business sector exporter of sunflower oil, corn and exporter of wheat, the commodity is in the world's top five. The method used in this study uses a library method or approach, that literature or literature study can be interpreted as a series of activities related to methods of collecting library data, reading and recording and processing research materials. The results of this study indicate that the conflict between Russia and Ukraine will have an impact on the realignment of the international trade system, and countries that have ties with the two countries will have a significant impact on national interests within their own countries. The economic sector will definitely be affected first because of the conflict. global supply chain disruptions, rising costs of food, energy, etc. In addition, fuel prices have risen in a number of countries.
Pengaruh ZIS, Pertumbuhan Ekonomi, Pengangguran dan Inflasi Terhadap Tingkat Kemiskinan di Indonesia Ayu Sindi Widiastuti; Kosasih
Maro: Jurnal Ekonomi Syariah dan Bisnis Vol. 4 No. 1 (2021)
Publisher : Prodi Ekonomi Syariah Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/maro.v4i1.973

Abstract

Poverty is a serious and very important problem in every country, including Indonesia. Thus poverty alleviation is a policy that must always be implemented by implementing concrete steps in its implementation. Writing this study aims to determine the effect of ZIS, economic growth, unemployment and inflation on the poverty rate in Indonesia for the period 2010-2019. This study uses a quantitative approach with multiple linear regression analysis methods and hypothesis testing. In the results of this study, the T test shows that the ZIS does not have a partial effect on the poverty level but has a negative direction, while economic growth and inflation do not have a significant effect on the poverty level. And unemployment has a significant positive effect on the poverty rate. The F test shows that the independent variables, namely ZIS, economic growth, unemployment and inflation simultaneously influence the dependent variable, namely the level of poverty in Indonesia.
ANALISIS PERAN LEMBAGA KEUANGAN MIKRO DALAM MENDUKUNG UPAYA PENGEMBANGAN PEREKONOMIAN MASYARAKAT (UMKM) DI INDONESIA Zalfa Salsabila; Kosasih Kosasih
Procuratio : Jurnal Ilmiah Manajemen Vol 12 No 3 (2024): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v12i3.4327

Abstract

This study aims to understand the role of Microfinance Institutions (MFIs) in supporting efforts to develop the community economy, especially Micro, Small and Medium Enterprises (MSMEs) in Indonesia. Microfinance Institutions (MFIs) help Micro, Small and Medium Enterprises (MSMEs) in dealing with capital shortages through various services. This study applies a literature study method by reviewing various journals and articles with similar themes. The study revealed that Microfinance Institutions (MFIs) have a significant contribution to Micro, Small and Medium Enterprises (MSMEs) in providing access to funding, supporting innovation and increasing the efficiency of Micro, Small and Medium Enterprises (MSMEs). In addition, Microfinance Institutions (MFIs) have proven to be able to survive challenges, especially during the early period of the pandemic and after the COVID-19 pandemic. It is recommended for further research to focus on the challenges faced by various types of Microfinance Institutions (MFIs) in supporting the development of MSMEs in Indonesia. Penelitian ini memilliki tujuan untuk memahami peran Lembaga Keuangan Mikro (LKM) dalam mendukung upaya mengembangkan ekonomi masyarakat khususnya Usaha Mikro, kecil dan menengah (UMKM) di Indonesia. Lembaga Keuangan Mikro (LKM) membantu Usaha Mikro, Kecil dan menengah (UMKM) dalam menghadapi kekurangan modal melalui beragam layanan. Penelitian ini menerapkan metode studi literatur dengan mengkaji beragam jurnal dan artikel dengan tema yang serupa. Penelitian mengungkapkan bahwa Lembaga Keuangan Mikro (LKM) mempunyai kontribusi yang signifikan terhadap Usaha Mikro, Kecil dan Menengah (UMKM) dalam menyediakan akses terhadap pendanaan, mendukung inovasi dan menaikan efisiensi Usaha Mikro, Kecil dan Menengah (UMKM). Selain itu, Lembaga Keuangan Mikro (LKM) terbukti mampu bertahan menghadapi tantangan, terutama selama periode awal pandemi dan pasca pandemi COVID-19. Disarankan untuk penelitian selanjutnya untuk fokus pada tantangan yang dihadapi oleh berbagai jenis Lembaga Keuangan Mikro (LKM) dalam mendukung pengembangan UMKM di Indonesia.
Efektifitas Exercise Interval Training terhadap Endurance Cardiovascular pada Atlet Futsal Sayan Futsal Family Academy U-23 Mochamad Qesha Arief; Kosasih; Qorry Armen Gemael
SPRINTER: Jurnal Ilmu Olahraga Vol. 7 No. 1 (2026): SPRINTER: Jurnal Ilmu Olahraga
Publisher : MAN Insan Cendekia Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46838/spr.v7i1.1029

Abstract

This research was designed to investigate the impact of interval training on improving the aerobic endurance of SFF Academy futsal athletes. The study was initiated due to the observation that several players exhibited relatively low aerobic capacity, which contributed to decreased physical performance during matches. To address this issue, in order to conduct an experiment, the researcher used a one-group pretest–posttest design involving 20 SFF Academy athletes as participants. Aerobic endurance was measured using the Yo-Yo Intermittent Recovery Test before and after the implementation of the interval training program. The collected data were analyzed through descriptive and inferential statistical procedures, including normality and homogeneity tests. A paired sample t-test was then used to evaluate the data at a significance level of 0.05. The results showed that the mean Yo-Yo Test score improved from 14.50 in the pretest to 16.44 in the posttest. Statistical analysis confirmed that the data were normally distributed and homogeneous, and the findings of the pretest and posttest differed statistically significantly, as evidenced by a 0.000 significance level (p < 0.05). Based on these results, interval training appears to significantly improve the aerobic endurance of SFF Academy futsal athletes and is therefore appropriate to be implemented in futsal physical training programs.
ANALISIS KINERJA KEUANGAN BERDASARKAN RASIO LIKUIDITAS DANRASIO PROFITABILITAS PADA PT POS INDONESIA (PERSERO) Hilma Shofwatun; K Kosasih; Liya Megawati
KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 1 (2021): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.13.1.2021.59-74

Abstract

Laporan keuangan perusahaan dapat dinilai dengan menganalisis rasio keuangan. Rasio keuangan terdiridari beberapa kelompok seperti rasio likuiditas, leverage, dan profitabilitas. Penelitian ini menggunakan data sekunder yang diperoleh secara tidak langsung dari hasil laporan keuangan PT Pos Indonesia (Persero) dengan alat ukur menggunakan rasio likuiditas (Current Rasio, Quick Rasio, dan Cash Rasio) dan rasio profitabilitas (Net Profit Margin, Return On Asset, dan Return On Equity). Penelitian ini menggunakan metode kuantitatif dengan model analisis deskriptif dengan tujuan untuk menganalisis rasio keuangan sehingga setelah dianalisis perusahaan dapat mengetahui dan dapat menilai apakah nilai rasio-rasio keuangan perusahaan dapat memenuhi standar industri atau sebaliknya. Berdasarkan hasil penelitian bahwa hasil dari penilaian kinerja keuangan pada PT Pos Indonesia (Persero) mengalami fluktuatif atau ketidak stabilan kinerja keuangan PT Pos Indonesia (Persero). Pada rasio likuiditas dapat dikatakan dalam kondisi kurang baik dengan metode Current Rasio dan Quick Rasio tidakmemenuhi standar industri, sedangkan Cash Rasio mampu mencapai standar industri yang telah ditetapkan. Kemudian pada rasio profitabilitas dapat dikatakan dalam kondisi kurang baik, sehingga hasil analisis ROA tidak memenuhi standar industri, hasil analisis ROE cenderung tidak stabil, dan hasil analisisNPM mengalami penurunan selama empat tahun sehingga tidak memenuhi standar industri dan mengalami kenaikan yang cukup signifikan selama satu tahun terakhir di tahun 2017.
Co-Authors Ahmad Nawawi Ajat Sudrajat Alifia Rizqi Nurul Aziza Andika Rahayu Ayu Sindi Widiastuti Bekti Mega Cahyani Caswanto Caswanto Chairani Nurhamidah Dian Hakip Nurdiansyah Didit Supriyadi Dwi Sasongko Fachrun Nisa Fahmi Fahmi Gemael, Qorry Armen Hilma Shofwatun Hilma Shofwatun Ina Ratnasari Livia Dwi Lestari Handayani Liya Megawati Mochamad Qesha Arief Nunung Nurhasanah Putra, R. Aditya Kristamtomo Rido Setiawan Risma Nurdini Siti Jamilah Sundamanik Sri Sekar Sari Ujang Suhaemi Yosep Yudianto Zalfa Salsabila