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All Journal Moneter : Jurnal Akuntansi dan Keuangan MBIA KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Srihadi Winarningsih
Universitas Padjadjaran
Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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The Effect of Net Profit Margin and Return on Equity Toward Profit Growth Novia Handayani; Srihadi Winarningsih
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 7, No 2 (2020): Oktober 2020
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v7i2.8701

Abstract

Abstract  - Profit Growth is one thing that is very important in many ways. Both for the benefit of the country and for the benefit of a company. To see the financial condition of a company, we can see it from the profit generated by the company. For this reason, this research was conduted to determine a relation between NPM and ROE toward Profit Growth on Food and Beverage company listed on Indonesia Stock Exchange period 2016-2019.  The population in this study were 26 Food and Beverage company listed on Indonesia Stock Exchange in the 2016-2019 period while the sample was 16 Food and Beverage company listed on IDX. Based on the result, the test of simultaneously result with the statistical test show that the variable NPM and ROE simultaneously affect the Profit Growth. Partially, NPM has an influence toward Profit Growth and ROE has an influence toward Profit Growth. The magnitude of the effect of the predictor variable using the coefficient of determination as much as 41,3% while the remainig 58,7% is influenced by other variables outside this research model. Keywords: Net Profit Margin (NPM), Return On Equity (ROE), Profit Growth
The Effect of Top Management Support on The Effectiveness of Public Sector Internal Audit in Indonesia with Competence and Independence as Intervening Variables Kanta Rio Saputra; Srihadi Winarningsih; Evita Puspitasari
MBIA Vol 19 No 3 (2020): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v19i3.1146

Abstract

The phenomenon of corruption cases that often occur in local governments and BPK findings related to weaknesses in the internal control system indicates that the internal audit function in local governments is not yet effective. This study aims to examine and measure how much influence the factors that affect the effectiveness of internal audit in the public sector in Indonesia. The results of this study are expected to be used as a consideration for policy making by the Government, which is currently encouraging the improvement of the effectiveness of internal audit in Indonesia. The population in this study were all internal audits of local government in Indonesia. The data collected in this study were 55 internal audits of local government throughout Indonesia. The research was conducted with a quantitative approach using SEM PLS. The results showed that independence and competence had a significant effect on the effectiveness of internal audit and top management support indirectly had a significant effect on the effectiveness of internal audit through competence and independence. However, top management support directly does not have a significant effect on the effectiveness of internal audit. This research also revealed that with the support of top management to the competence and independence of internal audit, it will be able to encourage a more effective internal audit in carrying out its duties and functions.
Kecurangan Laporan Keuangan Ahmad Basid; Karina Odia Julialevi; Rishi Septa Saputra; Nanik Rahayu; Moh. Wahyudin Zarkasyi; Srihadi Winarningsih; Citra Sukmadilaga
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 5 No. 2 (2025): Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v5i2.6121

Abstract

Financial statements provide a comprehensive overview of an entity's performance over a specific period. The accurate and proper presentation of these statements, in accordance with established accounting standards, is crucial for enabling decision-makers to make informed and effective decisions. However, instances of fraud in financial reporting by top management and accountants continue to be observed. This webinar aims to shed light on common patterns of fraudulent financial statements within organizations, addressing perspectives from both academic and practitioner viewpoints. Strong corporate governance plays a vital role in establishing adequate control systems that help minimize the risk of fraudulent financial reporting. Additionally, segregating duties and authorities is essential in reducing the risk of financial misstatements. Fraud detection can be effectively conducted through financial ratio analysis, both vertical and horizontal, as well as forensic and digital data analysis techniques
Co-Authors Citra Sukmadilaga Evita Puspitasari Hasibuan, Ahmad Basid Kanta Rio Saputra Karina Odia Julialevi Moh. Wahyudin Zarkasyi Nanik Rahayu Novia Handayani Rishi Septa Saputra