Articles
<![CDATA[DETERMINAN, DETEKSI DAN KONSEKUENSI FRAUD DI PASAR MODAL: SUDUT PANDANG TEORI KEAGENAN DAN TEORI EKSPEKTASI RASIONAL ]]>
<![CDATA[Rita Yuliana]]>
<![CDATA[ JAFFA Vol 1, No 1 (2013): APRIL ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21107/jaffa.v1i1.4002
<![CDATA[Fraud merupakan isu penting di pasar modal karena keberadaannyamembahayakan pasar maupun investor. Oleh karena itu, fraud menjadi perhatianbagi pengelola pasar modal. Namun, penelitian tentang konsekuensi fraud di pasarmodal yang diukur dengan menggunakan return saham masih relatif terbatas.Artikel ini mengulas 16 jurnal mengenai fraud dengan menggunakan teorikeagenan dan teori ekspektasi rasional dalam mengidentifikasi determinan dankonsekuensi fraud. Hasil artikel ini yaitu berupa ide penelitian mendatang tentangfraud di pasar modal. Artikel ini juga dilengkapi dengan gambaran deteksi fraud dipasar modal Indonesia guna mendukung potensi aplikasi dari peluang risettersebut. ]]>
<![CDATA[The Islamic Capital Market Response to the Real Earnings Management ]]>
<![CDATA[Rita Yuliana]]>;
<![CDATA[M Nizarul Alim]]>
<![CDATA[ Journal of Economics, Business, & Accountancy Ventura Vol 20, No 1 (2017): April - July 2017 ]]>
Publisher : <![CDATA[STIE Perbanas Surabaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.14414/jebav.v20i1.772
<![CDATA[This study aims to prove the effect of the company's status, i.e membership on the Islamic capital market and the status as suspect firm, as a determinant of real earnings management (REM). REM is conducted by abnormally increasing sales, increasing production and reducing discretionary costs in order to achieve a certain earnings target. This study uses Earnings Distribution Analysis (EDA) technique, which refers to the Prospect Theory (Kahneman & Tversky, 1979) to identify the suspect firms. Suspect firms are companies that have small positive earnings. The samples of this research are companies listed on the Indonesia Stock Exchange in 2011 and 2012. Based on the result of regression analysis, hypothesis testing results show that the suspect firms conduct real earnings management in all three types of activities more aggressively than the non-suspect firms. Furthermore, this study also showed empirical evidence that there are differences in real earnings management actions between companies listed in the Islamic capital market compared to conventional capital markets. Then, this study also showed that the Islamic capital market is more appropriate in response to the REM than the conventional capital market.]]>
<![CDATA[DOMINASI AKAD MURABAHAH PADA PRAKTIK PENYALURAN DANA DI BANK SYARIAH ]]>
<![CDATA[Rita Yuliana]]>;
<![CDATA[Shelly Febriana Kartasari]]>
<![CDATA[ AKUNTABILITAS Vol 6, No 2 (2012): AKUNTABILITAS ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Sriwijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29259/ja.v6i2.8768
<![CDATA[Dominated murabahah contract phenomena in bank of sharia is really easy to see. Thisthing becomes an evidence that in doing its function of distributing funds, bank of shariajust tend to product which is not sharing benefit base. Further searching related onmotivation of sharia bank in distributing its funds to murabahah product shows thatmurabahah product for bank has level of risk that relatively low. But, for the customers onthat product has no different with credit which is given by conventional bank thatcommanded in giving a fixed margin. That margin calculation in fact still refer to level ofinterest in BI. The phenomena shows that the orientation of sharia bank still limited inprofit and obedience of islamic principle. While in social orientation, to increase thewelfare of society is still not performing well.]]>
<![CDATA[PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN DAMPAKNYA TERHADAP REAKSI INVESTOR ]]>
<![CDATA[Yuliana, Rita]]>;
<![CDATA[Purnomosidhi, Bambang]]>;
<![CDATA[Sukoharsono, Eko Ganis]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Indonesia Vol. 5, No. 2 ]]>
Publisher : <![CDATA[UI Scholars Hub ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Recently, Corporate Social Responsibility (CSR) idiom can be easily found in many accounting literatures. It refers to the idea that the firm could not be separated with its environment. CSR is the responsibility o f business organization to involve in protecting environment and social welfare. In fact, many firm s in Indonesia have already applied the disclosure o f CSR, even ju st in a simple ways. The objective o f this research are: (1) to identify the corporate/ firm characteristics including corporate/ firm size, profitability, size o f the board o f commissioners, and public ownership influences to the depth o f CSR disclosure, (2) to determine the impact o f CSR disclosure to investor reaction influences in terms o f abnormal return and trading volume activity. The sample o f this research are 116firm s listed in Indonesia Stock Exchange. Partial Least Square (PLS) is used to test the hypothesis. Based on data analysis, I fin d that the firm characteristics, including profile and public ownership have a significant positive influence on CSR disclosure. And also, this research shows that the scope o f CSR disclosure has a significant influence on investors reactions.]]>
<![CDATA[Misinterpretation of "Compliance" in Village Planning and Budgeting ]]>
<![CDATA[Moh Toyyib]]>;
<![CDATA[Bambang Haryadi]]>;
<![CDATA[Rita Yuliana]]>
<![CDATA[ JAFFA Vol 11, No 1 (2023): April ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21107/jaffa.v11i1.18593
<![CDATA[This study aims to explore the erroneous interpretation of compliance culture in planning and budgeting practices within the Madurese cultural frame. This study uses a qualitative method with an ethnographic approach. They are collecting data through interviews, observations, and documentation studies. The researcher's findings are that obedience to the leader is a tradition of the ancestral Madurese people, which is contained in the sayings Bhupa', bhabu, ghuru, and rato—blind obedience or loyalty without seeing right and wrong leads to deviant behavior. The philosophy of the Madurese tradition and Islamic teachings teach obedience or noro 'bunte' to parental leaders only in the context of goodness. If the leader commits a wrong action, then a subordinate is obliged to remind him]]>
<![CDATA[Penyusunan Indeks Keberlanjutan Sistem Ketersediaan Beras di Indonesia Tahun 2021 ]]>
<![CDATA[Asnuri, Sari]]>;
<![CDATA[Yuliana, Rita]]>
<![CDATA[ Seminar Nasional Official Statistics Vol 2023 No 1 (2023): Seminar Nasional Official Statistics 2023 ]]>
Publisher : <![CDATA[Politeknik Statistika STIS ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.34123/semnasoffstat.v2023i1.1766
<![CDATA[Rice as the main food of the Indonesian people plays an important role in the sustainability of the population. The increasing demand for rice over time and the increasingly complex problems in agriculture require to create sustainable rice availability. To evaluate the sustainability achievements in rice availability system, a measure is needed that can describe the sustainability of rice availability. This study aims to develop a sustainability index of the rice availability system by using a composite index method using 34 indicators divided into five dimensions, namely ecology, economy, socio-culture, institutions, and technology. The results show that there are 19 provinces that have moderately sustainable rice availability, and 15 provinces are less sustainable.. Each province has a different performance, indicated by the various scores of the dimensions of the rice availability index. The resulting rice availability sustainability index is able to describe the food sufficiency condition of a region, indicated by the correlation between the rice availability index and the food security index. In addition, there is a negative correlation between the rice availability index and the real wage of farm laborers.]]>
<![CDATA[Penerapan Model First-Order Autoregressive Error dalam Analisis Daya Saing Ekspor Crude Palm Oil Indonesia Tahun 1995-2021 ]]>
<![CDATA[Japany, Adham Malay]]>;
<![CDATA[Dino Pardede, Marsandhi Evan]]>;
<![CDATA[Humaira, Rania]]>;
<![CDATA[Yuliana, Rita]]>
<![CDATA[ Seminar Nasional Official Statistics Vol 2023 No 1 (2023): Seminar Nasional Official Statistics 2023 ]]>
Publisher : <![CDATA[Politeknik Statistika STIS ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.34123/semnasoffstat.v2023i1.1864
<![CDATA[Indonesia's Crude Palm Oil (CPO) commodity has advantages and has the potential to increase the country's economic growth. Indonesia is the largest CPO exporter in the world. However, in recent years CPO exports have continued to fluctuate. The potential and capability must be followed by quality improvement, so that later it can have an active role in international trade. Therefore, this study aims to identify an overview and analyze the factors that affect the competitiveness of Indonesia's CPO commodity exports in the world market. This study uses time series data from 1995 to 2021. The competitiveness analysis approached by Revealed Comparative Advantage (RCA) applies the first-order autoregressive error model method. The results show that during the 1995-2021 period, the competitiveness of CPO exports and CPO production tends to experience a positive trend, FDI tends to experience a negative trend, and real exchange rates tend to fluctuate. Furthermore, real exchange rates and CPO production affect the level of competitiveness of Indonesia's CPO exports.]]>
<![CDATA[The Role of Information and Communication Technology (ICT) and Tourism on Economic Growth in Indonesia ]]>
<![CDATA[Audina, Resda Aninditya]]>;
<![CDATA[Kartiasih, Fitri]]>;
<![CDATA[Yuliana, Rita]]>
<![CDATA[ SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 8, No. 1, March 2024 ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29259/sijdeb.v8i1.87-106
<![CDATA[This study aims toanalyze the influence of ICT and the tourism sector on economic growth in Indonesia from 2015 to 2021 using panel data regression analysis on a total of 238data with the Feasible Generalized Least Square-Seemingly Unrelated Regression (FGLS-SUR) estimation method. The results of the study show that the proportion of individuals who use the internet, the number of fixed broadband subscribers, the room occupancy rate of star hotels, foreign investment, labour, and government spending have a positive and significant effect on economic growth in Indonesia. In this regard, it is hoped that each province will have equal access to the internet and further enhance hotel services, especially for star-rated hotels.The positive impact of this research in Indonesia is that it can help enhance the Gross Regional Domestic Product (GRDP) in each province, thereby influencing overall economic growththrough the fields of ICT and tourism.]]>
<![CDATA[Patterns, Determinants, and Elasticity of Household Food Consumption in Indonesia (Period 2021-2022) ]]>
<![CDATA[Aulia, Wifa Darma]]>;
<![CDATA[Yuliana, Rita]]>
<![CDATA[ Jurnal Aplikasi Statistika & Komputasi Statistik Vol 16 No 2 (2024): Jurnal Aplikasi Statistika & Komputasi Statistik ]]>
Publisher : <![CDATA[Politeknik Statistika STIS ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.34123/jurnalasks.v16i2.652
<![CDATA[Introduction/Main Objectives: The increase in strategic food commodity prices significantly contributed to inflation, with the food, beverage, and tobacco category reaching 3.59% in March 2022. This price hike reduced household purchasing power, affecting welfare. This research examines how rising food prices impact household food consumption patterns in Indonesia. Background Problems: This study explores the effects of rising food prices on household consumption patterns. It addresses two key questions: What are household food consumption patterns, and what factors influence them? What is the elasticity of food demand in Indonesia between March 2021 and March 2022? Novelty: The study’s novelty lies in calculating food demand elasticity using demand theory assumptions, ensuring reliable results—unlike many studies that overlook these assumptions. Research Methods: The study uses the Linear Approximated-Almost Ideal Demand System (LA-AIDS) model with the Seemingly Unrelated Regression (SUR) method. Findings/Results: The results show that rising food prices in March 2022 changed household food consumption patterns. Own-price elasticity was negative, indicating reduced demand. Cross-price elasticity varied, with some food groups showing negative and others positive effects. All food groups were classified as normal goods based on expenditure elasticity.]]>
<![CDATA[HUBUNGAN HIPERTENSI DENGAN KUALITAS HIDUP PADA LANSIA DI WILAYAH PUSKESMAS LEMPAKE SAMARINDA ]]>
<![CDATA[Chatamy, Fauziah Putri]]>;
<![CDATA[Hafifah, Fadillah Hana]]>;
<![CDATA[Hidayah, Elsa Syafira]]>;
<![CDATA[Mulyani, Laily]]>;
<![CDATA[Wahyuni, Winda]]>;
<![CDATA[Yuliana, Rita]]>;
<![CDATA[Nuryanto, Muhammad Khairul]]>
<![CDATA[ Jurnal Kedokteran Mulawarman Vol 11, No 1 (2024): Jurnal Kedokteran Mulawarman ]]>
Publisher : <![CDATA[Fakultas Kedokteran ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30872/jkm.v11i1.12859
<![CDATA[Hipertensi merupakan salah satu penyakit tidak menular yang sering diderita oleh lansia dan dapat mempengaruhi kualitas hidup. Penelitian ini bertujuan untuk mengetahui hubungan hipertensi dengan kualitas hidup pada lansia di wilayah Puskesmas Lempake Samarinda. Penelitian ini bersifat analitik observasional dengan pendekatan cross sectional yang dilakukan pada bulan Agustus 2023. Data diperoleh dari 56 lansia berusia antara 60-84 tahun yang diambil dengan teknik consecutive sampling di Posyandu Lempake Samarinda. Penelitian ini menggunakan tensimeter dan kuesioner EuroQol 5-Dimension. Hasil penelitian ini didapatkan hipertensi dan kualitas hidup tidak memiliki hubungan yang bermakna (p= 0,108) dengan uji Chi-square. Berdasarkan hasil penelitian ini disimpulkan bahwa tidak ada hubungan antara hipertensi dengan kualitas hidup lansia di wilayah Puskesmas Lempake Samarinda.]]>
