Shinta Ningtiyas Nazar
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Pemberdayaan Masyarakat Melalui Pembuatan Laporan Keuangan Sederhana Keluarga Pada Ibu-ibu PKK Citra Villa Putri Nurmala; Wahyu Nurul Hidayati; Akhmad Sigit Adiwibowo; Shinta Ningtiyas Nazar; Listiya Ike Purnomo; Anis Syamsu Rizal
LOYALITAS: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 2 (2020): November 2020
Publisher : IAI Darussalam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30739/loyal.v3i2.389

Abstract

It’s expected that the PKK Citra Villa Women's Organization will empower womento participate in the development of Bambu Apus Village, Pamulang, South Tangerang. In its implementation, PKK Citra Villa Women's Organization often faces obstacles when it comes to making an accountability report in the form of monthly and annual financial reports. Therefore, the community service activities aim to transfer knowledge and techniques for making simple financial statements for PKK Citra Villa, so PKK Citra Villa Women's Organization can be independent in making her financial statements. As for the method carried out in the form of material delivery and practice / application of financial reporting. Results The activity showed that before the PKM implementation the PKK Citra Villa Women's Organization were lacking master about simple financial reports, but after the implementation of the activity known to the PKK Citra Villa Women's Organization is quite expert and can make simple financial reports. Activities PKM indirectly plays a positive role in increasing the knowledge of participants and the skills of participants in making simple financial reports.
Competencies on Execution of Village Government Authorities, Transparency, Public Participation and Accountability of Villages Fund Management Shinta Ningtiyas Nazar; Rosita Wulandari; Syafrizal Syafrizal; Ayu Lestari
EAJ (Economic and Accounting Journal) Vol 4, No 1 (2021): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v4i1.y2021.p59-70

Abstract

Authorities, transparency, and public participation to the accountability of village fund management and finds the obstacles to its implementation. This Research using multiple regression analysis, with convenience sampling and using questioners.  Results show competencies on the execution of village government authorities have effect negative and significant, contrary to Transparency have positive and significant, but Public Participation does not have effects. According to the result, competencies on the execution of village government authorities still low, villagers knows about village funds in Kecamatan Tigaraksa because they all get the benefit from village fund, and they only follow the instructions
Pengaruh Financial Stability, Leverage Dan Karakteristik Komite Audit Terhadap Fraudulent Financial Reporting Wening Sekar Astuti; Shinta Ningtiyas Nazar
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 7 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i7.1999

Abstract

This study aims to analyze the effect of financial stability, leverage, and audit committee characteristics on fraudulent financial reporting. This research was conducted by analyzing the financial statements of companies in the transportation and logistics sector listed on the Indonesia Stock Exchange (IDX) during the period 2017 to 2021. The samples used in this study were 36 companies using purposive sampling technique. The data used in this study are secondary data in the form of financial statements from each company that has been sampled. The variables used in this study are Financial Stability (X1) as the first independent variable, leverage (X2) as the second independent variable, and audit committee characteristics (X3) proxied by an independent audit committee as the third independent variable and fraudulent financial reporting as the dependent variable. The panel data regression method is used as the research methodology in this study. The results showed that the best model was the Fixed Effect Model (FEM). The results of this study indicate that financial stability partially has no effect on fraudulent financial reporting, leverage has a significant positive effect on fraudulent financial reporting and audit committee characteristics have a significant negative effect on fraudulent financial reporting. Keywords: Financial Stability, Leverage, audit committee characteristics, fraudulent financial reporting.
Pengaruh Key Performance Indicator Dan Sistem Pengendalian Manajemen Terhadap Kinerja Karyawan Fajar Danang Dwi Asmoro; Shinta Ningtiyas Nazar
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 3 (2024): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the influence of Key Performance Indicators (KPI) and Management Control Systems on employee performance at Bank MNC. Using a quantitative approach, the research involved 40 respondents from the bank's employees. The sampling method employed was saturation sampling. The methods used in this study include descriptive analysis, data instrument tests, classical assumption tests, multiple regression analysis, and hypothesis testing, with data processing conducted using SPSS version 26.the results of the partial hypothesis test indicate that Key Performance Indicators significantly influence employee performance, while Management Control Systems also partially influence employee performance. Meanwhile, the results of the simultaneous hypothesis test show that Key Performance Indicators and Management Control Systems simultaneously influence the performance of Bank MNC employees. This study provides valuable insights for Bank MNC's management in developing more effective managerial strategies to create a work environment that supports employee development
Pengaruh Pressure, Opportunity, dan Rationalization (Fraud Triangle) Terhadap Financial Statement Fraud Mega Jenice Olinda; Shinta Ningtiyas Nazar
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 4 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

Fraud is fraud that occurs in the presentation of financial statements. The aim of the research is to examine the influence of Pressure, Opportunity and Rationalization on financial statement fraud. The type of research used is quantitative research. The data source used is secondary data. Population of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The Purposive Sampling method used in this research resulted in 17 companies with a period of 5 years producing 85 observations. Analysis using Eviews software version 9. The results of this research show that pressure, opportunity and rationalization simultaneously influence financial statement fraud. Pressure partially influences financial statement fraud. Opportunity and Rationalization partially have no effect on financial statement fraud.