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All Journal JURNAL RELASI STIE MANDALA JEMBER Jurnal Manajemen dan Kewirausahaan (JMDK) ABDIMAS SILIWANGI International Journal of Social Science and Business Jurnal Ilmiah Ecobuss JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) JIAI (Jurnal Ilmiah Akuntansi Indonesia) CERMIN: Jurnal Penelitian Jurnal EK dan BI Jupeko (Jurnal Pendidikan Ekonomi) Jurnal Bisnisman : Riset Bisnis dan Manajemen Jurnal Info Sains : Informatika dan Sains Jurnal Kolaboratif Sains Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Ilmu Manajemen Advantage Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Jurnal Abdi Panca Marga DEVELOPMENT : Journal of Community Engagement International Journal of Humanities Education and Social Sciences Gemilang: Jurnal Manajemen dan Akuntansi Innovative: Journal Of Social Science Research Jurnal Ekonomi dan Kewirausahaan West Science West Science Interdisciplinary Studies JUMAD Journal Management, Accounting, & Digital Business Relasi : Jurnal Ekonomi Moneter : Jurnal Ekonomi dan Keuangan International Journal of Community Service Implementation Jurnal Ekonomi, Manajemen, Akuntansi
Joni Hendra
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Journal : JURNAL RELASI STIE MANDALA JEMBER

 1 
Analisis Komparatif Model Altman Z-Score, Springate, Zmijewski Sebagai Alat Ukur Potensi Kebangkrutan Joni Hendra; Tatik Amani
RELASI : JURNAL EKONOMI Vol 16 No 2 (2020)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v16i2.369

Abstract

The study was conducted with the aim to determine the effective measurement of bankruptcy by comparing the Altman (Z-Score), Springate, and Zmijewski methods in the Consumer Goods Industry listed on the Indonesia Stock Exchange (IDX) in 2016 -2018. This type of research is quantitative, with the variable bankruptcy, Altman (Z-Score), Springate, and Zmijewski. This type of research is quantitative, with the variable bankruptcy, Altman (Z-Score), Springate, and Zmijewski. The population of this study is the Consumer Goods Industry sub-sector food and beverages with sample selection using purposive sampling so that eleven companies are obtained that meet the sample criteria.The results showed that the calculation results from the Altman Z-Score method were supported by the Springate method because most of them showed relatively similar results. As for the Zmijewski method, the calculation results tend to be different from the other two methods. This can be seen from all companies that are in a safe condition, while the Altman and Springate methods, there is one company that has been declared bankrupt for three periods, namely PT Tri Banyan Tirta Tbk. Keywords:Altman, Springate, Zmijewski, Bankruptcy
Fraud Triangle Risk Factors Affecting Fraud Financial Statements Joni Hendra; Mutimmah Rustianawati; Aminatul Faidah
RELASI : JURNAL EKONOMI Vol 18 No 2 (2022)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v18i2.580

Abstract

This study aims to determine the influence of the fraud triangle risk factor on financial statement fraud. In the fraud triangle theory, there are three conditions that are always present in every fraud incident. The three conditions are pressure, opportunity and rationalization. Financial statement fraud in this study is proxied by earnings management. The research was quantitative, with seven independent variables consisting of four pressure elements (financial stability, external pressure, financial target, and personal financial need), two opportunity elements (nature of industry and effective monitoring), and one rationalization element (change in auditor). Meanwhile, financial statement fraud was used as the dependent variable. The companies listed in the Jakarta Islamic Index from 2018 to 2020 make up the study's population. Purposive sampling was used to select the sample, and a total of 21 companies were included in the research sample. Multiple linear regression analysis was used, as well as hypothesis testing with the t test, F test, and coefficient of determination. The results showed that the external pressure variable which was proxied by LEV had a significant negative effect on financial statement fraud, the change in auditor variable which was proxied by the dummy variable had a significant positive effect on financial statement fraud. Meanwhile, the financial stability variable proxied by ACHANGE, financial target proxied by ROA, personal financial need proxied by OSHIP, nature of industry proxied by RECEIVABLE and ineffective monitoring proxied by BDOUT have no effect on financial statement fraud. Keyword: Fraud, Triangle, Risk, Financial Statement
Co-Authors Abdul Basit Abdul Hanif Achmad Lodry Maspaitela Adhi Bawono Agung Yatiningrum Agus Hermawan Agustina Pujiastuti Ahmad Hafizi Ahmad Iskandar R Ahmad Iskandar Rahmansyah Albert Steinado Lava Alief Muhammad Amani, Tatik Aminatul Faidah Andika M Iqbal Andri Triyantoro Ardila Prihadyatama Arief Yanto Rukmana Chairul Hakim Cindy Claudia Dani Hari Tunggal Prasetiyo Dede Hertina Della Maretha Dhany, Umi Rahma Diska Fitra Dwi Rahayu Dwi Rizqy Husniah Devi Ella Sofiatun Nisah Elok Dwi Vidiyastutik Elsa Salsabila Elvina Safitri Eva Yuniarti Utami Febri Suaida Rosalinawati Gita Fadillah Ramadhani Heny Herawati Heppi Syofya, Heppi Herawati Herawati Hermawan, Dedi Joko Herry Ramadhani Hery Koesharjono Hisbinnisa Hasna Aulia Ghalda Ilyas Maulana Maulana Imamatul Khoria Khoiru Sabila Kholili Arsat Sukaji Khusnik Hudzafidah Khusnik Hudzafidah Khusnul Chotima Khusnul Khotimah Loso Judijanto M Pillo Alfarabi M. Ridho Ansori M. Rifki Andriyansyah Machin Mochammad Fajar Al hakim Mohammad Saiful Bahri muhammad ilham Muhammad Reza Aulia Muhammad Rizki Yusuf Nova Dwi Anggraeni Nurisa Nurisa Nurul Izzah R Hery Koeshardjono R. Hery Koeshardjono Rheina Cindyta Nur Azizah Rifky Ardiansyah Rosa Dina Rustianawati, Mutimmah Saifullah Saifullah Seger Priantono Selvi Darma Yanti Sentris Ranjanis Siti Chamdanah Siti Masluha Siti Murasih Sofie Fadma Sari Suci Nirwani Sudarmiatin Suratin Suratin Syahrian Barret Yudha Paksi Syarif Hidayatullah Elmas Tatik Amani Teguh Virgiawan Titien Agustina Titin Krisnawati Tria Oca Ariska Tumini Vivin Tri Astuti Widayanto, Mutinda Teguh Yekti Rahajeng Yekti Rahajeng Yohanes Paulus Luciany Yulfi Hartati Zalfa' Nur Auliya Putri Pramana