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All Journal Infestasi PRIVE: Jurnal Riset Akuntansi dan Keuangan Jurnal Aplikasi Akuntansi MANAJEMEN DEWANTARA Jurnal Berdaya Mandiri JBMR: Journal of Business and Management Review AKMENIKA IEJST (Industrial Engineering Journal of the University of Sarjanawiyata Tamansiswa) Jurnal Abdi Masyarakat Indonesia
M. Sulkhanul Umam
Universitas PGRI Yogyakarta
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Journal : Jurnal Aplikasi Akuntansi

 1 
KOMPETENSI APARATUR DAN SISTEM PENGENDALIAN INTERNAL PADA PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA Vidya Vitta Adhivinna; Mega Selawati; M. Sulkhanul Umam
Jurnal Aplikasi Akuntansi Vol 6 No 2 (2022): Jurnal Aplikasi Akuntansi, April 2022
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v6i2.138

Abstract

The purpose of this research is to detect, examine, and explain the effect of apparatus competence and internal control system on fraud prevention of the villages fund management in the village government of Sentolo Subdistrict Kulon Progo Regency. The research was conducted at 8 Village Government in Sentolo Subdistrict Kulon Progo Regency. The sampling technique in this research was purposive sampling with many respondents 101 village apparatus who were involved in the village fund management in Sentolo Subdistrict Kulon Progo Regency. The data source used was primary data with questuionnaires distributed to the respondents. Multiple regression analysis with the SPSS programmer version 21 is the technique of data analysis. The research results with t test indicated that the variable of apparatus competence (significant value 0,556) do not have an impact on fraud prevention in village fund management. On the other hand, variable of internal control system (significant value 0,000) have an effect on fraud prevention in village fund management. The results of the F test were large 34,410 and the coefficient of determined were large 0,401.
PENGARUH KINERJA KEUANGAN, HUMAN CAPITAL, DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN Rahandhika Ivan Adyaksana; M. Sulkhanul Umam; Chily Meilia Singgangsari
Jurnal Aplikasi Akuntansi Vol 7 No 2 (2023): Jurnal Aplikasi Akuntansi, April 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v7i2.185

Abstract

This research is used to examine the effect of financial performance, human capital, and environmental performance on firm value. This type of research is quantitative research using secondary data with data analysis techniques using multiple linear regression analysis obtained from the company's annual report. The research population is a non-cyclical consumer sector company that has been listed on the IDX from 2016-2020. Purposive sampling is a method in taking the sample of this study. The number of samples obtained is 17 companies with a research period of five years, so the total observations are 85 observations. The independent variables are financial performance, human capital, and environmental performance, while the dependent variable is firm value. The research was conducted using data analysis with SPSS 22 software. The results of this research have provided evidence that financial performance and human capital have a positive and significant effect on firm value. Meanwhile, environmental performance has a positive and insignificant effect on firm value.
Co-Authors Anita Dewi Setiyowati Chily Meilia Singgangsari Cinde Sanjiwani, Agni Faizal Ardiyanto Hapsari, Yanning Tri Lulu Amalia Nusron Mayka Wulandari Mega Selawati Rahandhika Ivan Adyaksana Rani Diansari Tantri Dyah Ayu Lestari Tika Mei Kustanti Tri Siwi Nugrahani Vidya Vitta Adhivinna Vidya Vitta Adhivinna, Vidya Vitta Yaning Tri Hapsari Yanning Tri Hapsari