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All Journal Akuntansi Krida Wacana Infestasi Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Asia Pacific Fraud Journal Jurnal Akuntansi
Yuni Rimawati
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Humanities Economics, Econometrics & Finance Education Social Sciences

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CORRELATION OF FINANCIAL STATEMENT COMPONENTS IN DETECTING FINANCIAL FRAUD Handayani Handayani; Tarjo Tarjo; Yuni Rimawati
Asia Pacific Fraud Journal Vol 1, No 2 (2016): Volume 1, No.2nd Edition (July-December 2016)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2085.322 KB) | DOI: 10.21532/apfj.001.16.01.02.22

Abstract

The purpose of this study is to determine the absence of correlation offinancial statement components as red flags in detecting financial statement fraud. The sampling in this study is done using purposive sampling technique. There are two categories of companies used as the study sample:fraud companies and non-fraud companies. Fraud companies are the companies that get sanction from Capital Market Supervisory Agency (Bapepam) andFinancial Services Authority (OJK) period 2000-2014, while non-fraud companies are selected with the criteria: having equivalent assets, engaging in the same industry, and using the same financial statements as the financial statements used by the fraud companies. The total samples of this study are 122 companies consisting of 61 fraud companies and 61 non-fraud companies. Spearman correlation test is used to answer the research hypothesis.The conclusions of this study are (1) the absence of correlation between cash flows andearnings can be usedas red flags to detect fraud, (2) the existence of correlation between receivables and revenues cannot be used as red flags to detect fraud, (3) the existence of correlation between allowances for uncollectible accounts and receivable cannot be used as red flags to detect fraud.
Determinan Kelemahan Pengendalian Internal (Studi Empiris pada Pemerintah Daerah) Septian Bayu Kristanto; Yuni Rimawati
Jurnal Akuntansi vol. 10 no. 2 Mei 2010
Publisher : Jurnal Akuntansi

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Abstract

DETERMINAN KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Siti Qomariyah; Yuni Rimawati; Achdiar Redy Setiawan
Jurnal Akuntansi Vol. 18 No. 1, Januari - Juni 2018
Publisher : Jurnal Akuntansi

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Abstract

The aim of this research is to know factors that effect to dividend policy. The population of thisresearch is manufacture companies which listed in Bursa Efek Indonesia for period 2011 – 2015.Sampling technique used is purposive sampling. The total population in this study as many as 141companies and obtained sample as many as 22 companies with 110 observations. Analysis methodused in this research is partial least square (PLS). The results showed profitability have positif effectto dividend policy, while leverage, liquidity, firm size and investment opportunity set has no effect todividend policy. Keywords: Dividend Policy, Profitability, Leverage, Liquidity, Firm Size and Investment Opportunity Set.
KAJIAN KAFALAH PADA KOPERASI JASA KEUANGAN SYARIAH AS–SAKINAH DI KAMAL BANGKALAN Weni Krismawati; Robiatul Auliyah; Yuni Rimawati
InFestasi Vol 9, No 2 (2013): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v9i2.566

Abstract

The aim of this research is to explore the implementation of kafalah financing in Koperasi Jasa Keuangan Syariah (KJKS) As–Sakinah Kamal Bangkalan. This research is a descriptive qualitative research. The data was collected by unstructured interviews and documentation. It employs Miles and Huberman Model to analyzed the data which then utilizes Fatwa Sharia National Board (Dewan Syariah Nasional) No. 11/DSN–MUI/IV/2000 to investigate the implementation of kafalah financing in KJKS As–Sakinah Kamal Bangkalan.  The result find that in terms of kafalah financing, KJKS AS–Sakinah Kamal has conform with the provision and control of Sharia National Board. It can be found that: (a) in kafalah financing procedure, members are charged against administration fee and supplies in an agreement with a stamp duty for legalization; (b) kafalah financing agreement is signed literally when the three parties have been agree with the statements and provision explained; (c) cooperative institution is entitled to receive fee or ujroh from members with binding and not be annulled reward.
MENGUNGKAP STRATEGI WANITA PETANI DALAM PENINGKATAN KESEJAHTERAAN EKONOMI KELUARGA Yuni Rimawati; Adi Darmawan Ervanto
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 8, No 2: Oktober 2015
Publisher : LPPM Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (399.176 KB) | DOI: 10.21107/pamator.v8i2.2064

Abstract

Tujuan penelitian ini adalah mengungkap secara mendalam tentang strategi wanita petani dalam peningkatan kesejahteraan ekonomi keluarga. Metodologi penelitian yang digunakan adalah paradigma interpretif dengan pendekatan fenomenologi. Informan dalam penelitian ini sebanyak 6 orang yang terdiri dari 3 kelompok adalah (1) Punya Lahan tidak menggarap sendiri; (2) Punya lahan menggarap sendiri; (3) Sebagai penggarap saja dan tidak punya lahan. Simpulan dari penelitian ini adalah strategi yang dilakukan oleh kelompok pertama adalah dengan cara berperan aktif dalam sistem ekonomi sosial berupa arisan dan membuka usaha menjahit dan toko pakaian. Strategi yang dilakukan oleh kelompok kedua adalah dengan cara berperan aktif dalam menggarap sawah sendiri dan memanfaatkankeahlian memasak dalam acara-acara warga.Strategi yang dilakukan oleh kelompok ketiga adalah dengan berjualan di SD didekat rumahnya dan menjadi tukang pijet.Strategi yang lain dari kelompok kedua dan ketiga yaitu memelihara hewan ternak. Memelihara hewan ternak ini memanfaatkan waktu dan lahan pekarangan yang masih luas.
Determinan Kelemahan Pengendalian Internal (Studi Empiris pada Pemerintah Daerah) Septian Bayu Kristanto; Yuni Rimawati
Jurnal Akuntansi vol. 10 no. 2 Mei 2010
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v10i2.715

Abstract

DETERMINAN KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Siti Qomariyah; Yuni Rimawati; Achdiar Redy Setiawan
Jurnal Akuntansi Vol. 18 No. 1, Januari - Juni 2018
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v18i1.2291

Abstract

The aim of this research is to know factors that effect to dividend policy. The population of thisresearch is manufacture companies which listed in Bursa Efek Indonesia for period 2011 – 2015.Sampling technique used is purposive sampling. The total population in this study as many as 141companies and obtained sample as many as 22 companies with 110 observations. Analysis methodused in this research is partial least square (PLS). The results showed profitability have positif effectto dividend policy, while leverage, liquidity, firm size and investment opportunity set has no effect todividend policy. Keywords: Dividend Policy, Profitability, Leverage, Liquidity, Firm Size and Investment Opportunity Set.
Co-Authors Achdiar Redy Setiawan Adi Darmawan Ervanto Anak Agung Istri Sri Wiadnyani Robiatul Auliyah Septian Bayu Kristanto Siti Qomariyah Tarjo Tarjo Weni Krismawati