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All Journal Jurnal Akuntansi dan Ekonomika JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Valid Jurnal Ilmiah JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Valid Jurnal Pengabdian Akuntabel: Jurnal Ilmiah Akuntansi
Ida Ayu Nursanty
STIE AMM Mataram
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALISIS DETEKSI KECURANGAN LAPORAN KEUANGAN DALAM DIMENSI FRAUD TRIANGLE Julia Anggriani Irawan; Ida Ayu Nursanty; Rusdi Rusdi
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 1 No. 1 (2023): Agustus
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/akuntabel.v1i1.334

Abstract

This study aims to analyze the detection of fraudulent financial statements in the dimensions of the fraud triangle. This type of research is associative research with an associative approach. The population in this study are manufacturing companies on the Indonesia Stock Exchange in 2019-2020, totaling 166 companies. The sample selection method used inthis research is the purposive sampling method. Samples that meet the riteria in this study were 95 companies. The data analysis used in this research is multipe regression analysis. The result of this study indicate that financial stability partially has a significant effect on financial statement fraud, financial targets partially has a significant effect on financial statement fraud. The nature of industry, ineffectove monitoring and audchange simultaneously have no significant effect on fraudulent financial.
Pengaruh Pengetahuan Investasi, Perkembangan Teknologi, Modal Minimal Dan Return Terhadap Minat Investasi Di Pasar Modal Sindy Setianing Hafiz; Ida Ayu Nursanty; Agus Khazin Fauzi
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 1 No. 2 (2023): Vol. 1, No. 2 Oktober 2023
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

The increasingly rapid and rapid development of technology currently offers a lot of convenience for people in doing business globally. This research aims to empirically test the influence of investment knowledge, technological developments, minimum investment capital and investment returns on investment interest of university students in the city of Mataram. This research is associative research with a quantitative approach. The population in this study were active students in universities throughout Mataram City with a sample of 101 students. Data were analyzed using SPSS 23 with classical assumption tests and multiple linear regression. The results of this study indicate that investment knowledge (X1) has no significant effect on investment interest, technological development (X2) has a significant effect on student investment interest, minimum capital (X3) has no significant effect on investment interest and return (X4) has a significant effect on interest. student investment. The results of this research also show that the influence of investment knowledge, technological developments, minimum capital and returns can influence students' investment interest by 55.2%, while the remaining 44.8% is influenced by other variables outside the regression model used in this research
Analisis Pengaruh Financial Distress, Pertumbuhan Perusahaan Dan Ukuran Perusahaan Terhadap Auditor Switching Indah Puspitasari; Ida Ayu Nursanty; M. Wahyullah
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 1 No. 3 (2023): Vol. 1 No. 3 Desember 2023
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This research aims to examine the influence of financial distress, company growth and company size on auditor switching. The research variables consist of 3 (three) independent variables, namely financial distress (X1), company growth (X2) and company size (X3) as well as the dependent variable, namely auditor switching (Y). This study uses secondary data obtained from financial statements and independent auditors' reports published via the internet through the official website of the Indonesia Stock Exchange www.idx.co.id (IDX). The sample in this research is coal mining companies listed on the Indonesia Stock Exchange 2018-2022. Sampling using purposive sampling, 8 companies were obtained. The analytical method used is multiple linear regression analysis. The results showed that financial distress (X1), company growth (X2) and company size (X3) had a significant effect on auditor switching (Y), with a significant level of 79.1%. Meanwhile, the remaining 20.9% of auditor switching is influenced by other variables outside the independent variables in this research.
Pengaruh Inovasi, Penggunaan Informasi Akuntansi, dan Literasi Keuangan terhadap Kinerja UMKM di Kecamatan Sekarbela Gina Maharani Putri Daswal; Ida Ayu Nursanty; Agus Khazin Fauzi
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 2 No. 3 (2023): November 2023
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57141/kompeten.v2i3.91

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh inovasi, penggunaan informasi akuntansi, dan literasi keuangan terhadap kinerja UMKM. Jenis penelitian ini merupakan penelitian asosiatif dengan pendekatan kuantitatif. Penelitian ini terdiri dari tiga variabel independen yaitu Inovasi (X1), Penggunaan Informasi Akuntansi (X2), dan Literasi Keuangan (X3), serta satu variabel dependen yaitu Kinerja UMKM (Y). Populasi dalam penelitian ini adalah para pelaku UMKM yang berada di Kecamatan Sekarbela. Sampel diambil menggunakan metode random sampling sebagai mana jumlah sampel penelitian yang ditemukan sebanyak 96 sampel. Data dianalisis menggunakan Regresi Linier Berganda dengan progam SPSS versi 25. Hasil penelitian menunjukkan bahwa inovasi tidak berpengaruh signifikan terhadap kinerja UMKM, sedangkan penggunaan informasi akuntansi dan literasi keuangan berpengaruh signifikan terhadap kinerja UMKM. Hasil penelitian ini juga menunjukkan bahwa variabel independen (inovasi X1, penggunaan informasi akuntansi X2, dan literasi keuangan X3) mampu memengaruhi variabel dependen (kinerja UMKM) sebesar 74,4%, sedangkan sisanya sebesar 25,6% dipengaruhi variabel-variabel lain di luar model regresi yang digunakan dalam penelitian ini.
Co-Authors Amrul, Rusli Desi Mariani Endang Kartini Endang Kartini Faizatul Fajariah Fariantin, Erviva Fauzi, Agus Khazin Gina Maharani Putri Daswal I Made Murjana I Made Murjana Indah Puspitasari Ismyatun Mahdatila Julia Anggriani Irawan M. Wahyullah Nizar Hamdi Rusdi Rusdi Sindy Setianing Hafiz Sofiati Wardah Sri Hartati Syakbani, Baehaki Yuliati, Ni Nyoman Zulkarnaen Zulkarnaen