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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
The Effect Of Liquidity And Solvency On Profitability In Pt. Kalbe Farma Tbk Della Maretha; Vivin Tri Astuti; Khusnik Hudzafidah; Joni Hendra; Dede Hertina
Jurnal Info Sains : Informatika dan Sains Vol. 13 No. 02 (2023): Jurnal Info Sains : Informatika dan Sains , Edition September  2023
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The research objective was to determine the effect of liquidity and solvency on profitability at PT. Kalbe Pharmacy. The data used in this study is secondary data, namely time sequence data or time series data using the documentation method, namely collecting data from previous records. Data analysis used in this research is quantitative analysis and the analysis technique used is multiple regression analysis technique. The variables used in this study are liquidity (CR) and solvency (DER) as independent variables and profitability (GPM) as the dependent variable. Based on the results of the analysis of liquidity (CR) and solvency (DER) have a significant influence on the profitability (GPM) of PT Kalbe Pharma Tbk.
Pengaruh Efisiensi Modal Kerja, Pertumbuhan Penjualan Dan Ukuran Perusahaan Terhadap Profitabilitas Perusahaan Yang Terdaftar Di Jakarta Islamic Index (JII) 2017-2021 Abdul Hanif; Joni Hendra; Yekti Rahajeng
PAKETHEMAT Vol 1 No 4 (2023): JUMAD: August 2023
Publisher : Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/jumad.v1i4.1427

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh efisiensi modal kerja, pertumbuhan penjualan dan ukuran perusahaan terhadap profitabilitas pada perusahaan yang terdaftar di Jakarta Islamic Index (JII), baik secara simultan, parsial. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan analisis asosiatif, dengan variabel bebas yang digunakan adalah efisiensi modal kerja, pertumbuhan penjualan dan ukuran perusahaan. Sedangkan variabel terikat yang digunakan dalam penelitian ini adalah profitabilitas. Sampel dalam penelitian ini adalah sebanyak 17 perusahaan dari jumlah populasi 30 perusahaan selama periode 2017-2021. Pengambilan sampel dilakukan dengan metode purposive sampling. Teknik analisis yang digunakan dalam penelitian ini menggunakan regresi logistik. Hasil penelitian menunjukkan bahwa working capital turn over sebagai proksi dari efisiensi modal kerja memiliki pengaruh positif signifikan terhadap profitabilitas, perubahan total aktiva sebagai proksi dari pertumbuhan penjualan memiliki pengaruh positif signifikan terhadap keputusan profitabilitas dan Ln (total asset) sebagai proksi dari ukuran perusahaan memiliki pengaruh positif signifikan terhadap profitabilitas.
Ecobrick Innovation for Economic Empowerment and Sustainable Plastic Waste Management Siti Masluha; Joni Hendra; Ahmad Iskandar Rahmansyah
International Journal of Community Service Implementation Vol. 1 No. 3 (2023): IJCSI DECEMBER 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijcsi.v1i3.181

Abstract

This community service initiative in Dringu Village, Indonesia, responds to the pressing plastic waste predicament exacerbated by population growth and challenges in reducing plastic dependence. The village, rich in natural resources, faces environmental threats and significant floods due to waste accumulation, impacting social and economic structures. The program's objectives center around implementing the ecobrick method to train and mentor residents, enhance practical skills in plastic waste management, and economically empower the community by viewing plastic waste as a resource for potential business opportunities. Employing a Community-Based Participatory Research approach, the initiative actively involves the community in issue identification through dialogues, fostering local capacity to independently tackle the plastic waste problem. Key participants include cadre members, PKK, and village officials, forming a robust framework for comprehensive and sustainable plastic waste management. The meticulous preparation by participants involved sorting waste, creating ecobricks by filling plastic bottles with small-cut plastic waste, and adding an aesthetic touch through green painting. Plywood pieces complemented the design, forming a two-level shoe rack. This innovative product not only addresses plastic waste but also presents economic opportunities for the community, fostering self-sufficiency and overall well-being
The Influence Of Household Consumption Expenditures On Economic Growth With Investment As A Moderating Variable Yohanes Paulus Luciany; Herawati Herawati; Joni Hendra; Ardila Prihadyatama; Heppi Syofya
Innovative: Journal Of Social Science Research Vol. 4 No. 2 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i2.10204

Abstract

Peneliti meyakini pengeluaran konsumsi rumah tangga dapat mempengaruhi pertumbuhan ekonomi dan variabel investasi dapat memperkuat pengaruh konsumsi rumah tangga terhadap pertumbuhan ekonomi. Peneliti meyakini hal ini berdasarkan sejumlah penelitian sebelumnya dan teori konsumsi keyness yang berdampak baik terhadap pertumbuhan ekonomi, serta investasi yang mampu memperlancar roda perputaran. Oleh karena itu, penelitian ini bertujuan untuk menganalisis pengaruh pengeluaran konsumsi rumah tangga terhadap pembangunan ekonomi dengan investasi sebagai variabel moderasi. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan eksploratif yang menjadikan penelitian sebagai batu loncatan untuk menciptakan unsur kebaruan dalam penelitian ini. Data yang digunakan dalam penelitian ini merupakan data sekunder yang peneliti peroleh dari laporan tahunan badan pusat statistik masing-masing provinsi pada tahun 2018-2023. Peneliti menganalisis data tersebut menggunakan alat analisis smart PLS 4.0. Hasil dalam penelitian ini menunjukkan variabel Pengeluaran dan Konsumsi Rumah Tangga dapat mempunyai hubungan positif dan pengaruh signifikan terhadap Pertumbuhan Ekonomi karena P-Valuesnya positif dan berada di bawah tingkat signifikansi 0,05 yaitu 0,011. Pasalnya, konsumsi rumah tangga yang semakin tinggi dapat membuat roda perekonomian berputar antara produsen, distributor, dan konsumen yang pada akhirnya dapat menyebabkan pertumbuhan ekonomi meningkat. Selanjutnya hipotesis kedua dapat dilihat dari baris kedua tabel ketiga yang menunjukkan hasil serupa karena P-Values bernilai positif dan berada di bawah taraf signifikansi 0,05 yaitu 0,000 lebih signifikan dari uji langsung sebesar 0,011. Sebab, apabila investasi dalam dan luar negeri baik maka akan tercipta harga yang stabil yang selanjutnya dapat memperlancar pendapatan dan pengeluaran konsumsi rumah tangga yang pada akhirnya berdampak pada pertumbuhan ekonomi.
The Effect of Green Infrastructure Investment, Capital Structure, and Operational Efficiency on Financial Performance of Companies in Central Java Loso Judijanto; Joni Hendra; Eva Yuniarti Utami; Andri Triyantoro
West Science Interdisciplinary Studies Vol. 2 No. 04 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i04.799

Abstract

This study investigates the influence of green infrastructure investment, capital structure, and operational efficiency on the financial performance of companies operating in Central Java. A quantitative research approach was employed, utilizing survey data collected from 173 companies across various industries. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM), with hypothesis testing conducted to assess the significance of the relationships between the variables. The results indicate significant positive associations between green infrastructure investment, capital structure, operational efficiency, and financial performance. Specifically, companies that prioritize sustainability initiatives, maintain optimal capital structures, and enhance operational efficiency tend to achieve superior financial performance outcomes. These findings highlight the multidimensional nature of value creation within organizations and underscore the importance of integrating environmental and operational considerations into strategic decision-making processes. The implications of the study extend to policymakers, business leaders, and stakeholders seeking to enhance the financial sustainability and resilience of companies in Central Java.
Pengaruh Kualitas Produk, Citra Merek Dan Pelayanan Prima Terhadap Loyalitas Pelanggan Pada Dealer Yamaha Surya Inti Putra (SIP) Pahlawan Kota Probolinggo muhammad ilham; joni hendra; tatik amani
JUMAD : Journal Management, Accounting, & Digital Business Vol 1 No 5 (2023): JUMAD: October 2023
Publisher : Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/jumad.v1i5.1445

Abstract

Tujuan penelitian adalah untuk memastikan apakah secara parsial ada dampak pada kualitas barang, image merek dan pelayanan prima terhadap loyalitas pelanggan pada Yamaha dealer surya inti putra. Jenis studi yang dilakukann adalah kuantitatif asosiatif kausal. Hasil pembahasan menunjukan bahwa : 1) Kualitas produk memengaruhi loyalitas pelanggan pada distributor Yamaha Surya Inti Putra ( SIP ) Pahlawan Kota Probolinggo, 2) Loyalitas pelanggan Dealer Yamaha Surya Inti Putra sangat dipengaruhi oleh citra merek ( SIP ) Pahlawan Kota Probolinggo, 3) Pelayanan prima memengaruhi loyalitas konsumen di toko Yamaha Surya Inti Putra (SIP) Pahlawan Kota Probolinggo.
Pengaruh Kepemimpinan, Komunikasi Dan Kompensasi Terhadap Kinerja Pegawai Pada Dinas Perhubungan Kabupaten Probolinggo Imamatul Khoria; Joni Hendra; Yekti Rahajeng
JUMAD : Journal Management, Accounting, & Digital Business Vol 2 No 1 (2024): JUMAD: February 2023
Publisher : Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/jumad.v2i1.1484

Abstract

The research was conducted on the Probolinggo Regency Transportation Service with the aim of knowing the influence of leadership, communication and compensation on employee performance at the Probolinggo Regency Transportation Service. The type of research used is quantitative with an associative approach. Sampling using saturated sampling. The sample in this research is 67 permanent employees. Sources of data used in this study come from primary data and secondary data. Data were collected through questionnaires and completed through data analysis methods in the form of validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, coefficient of determination (r square) and partial hypothesis tests. The results showed that leadership had a positive and significant effect on employee performance, communication had a positive and significant effect on employee performance and compensation had a positive and significant effect on employee performance.
Pengaruh Biaya Produksi, Volume Penjualan Dan Harga Jual Terhadap Laba Bersih Perusahaan Pada CV. Proma Tun Saroyyan Probolinggo Khusnul Chotima; Joni Hendra; Tatik Amani
JUMAD : Journal Management, Accounting, & Digital Business Vol 1 No 6 (2023): JUMAD: December 2023
Publisher : Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/jumad.v1i6.1491

Abstract

This study intends to identify the effect individually or partially between production costs (X1), sales volume (X2) and selling price (X3) on the company’s net profit at CV. Proma Tun Saroyyan Probolinggo. The research method using is quantitative. The population used is production cost data, sales data, and profit and loss statements on CV. Proma Tun Saroyyan Probolinggo with a sample of 36 using purposive sampling technique or selected based on predetermined criteria. The data sources used are main data and supporting data. Data is collected using interviews and documentation and managed by data analysis methods such as normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, multiple regression test, coefficient of determination test and hypothesis test. According to research findings, production costs have a significant negative effect on net income, while sales volume and selling price have a significant positive effect on net income at CV. Proma Tun Saroyyan.
Pengaruh Viral Marketing, Harga Dan Kualitas Produk Terhadap Keputusan Pembelian Skincare Serum Wajah Implora (Studi Kasus Pada Mahasiswi Universitas Panca Marga) Rheina Cindyta Nur Azizah; Joni Hendra; Tumini Tumini
JUMAD : Journal Management, Accounting, & Digital Business Vol 2 No 1 (2024): JUMAD: February 2023
Publisher : Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/jumad.v2i1.1526

Abstract

Research aims to see effect of viral marketing, price, and product quality on purchase decision partially. The type of research used is quantitative and a causal approach. The respondents were 103 female students of Panca Marga University who bought and used Implora facial serum between January - December 2022. The sampling technique used was non-probability sampling and purposive sampling method. The sample was 52 female students who fulfilled the research measures. Data analysis techniques used test validity, reliability, classical assumptions, multiple linear analysis, determination coefficient, and hypothesis testing. The results of the partial tests that have been carried out see that viral marketing variables have a positive and significant effect on purchase decisions for Implora facial serum skincare, price has a positive and significant effect on purchase decisions for Implora facial serum skincare, and product quality has a positive and significant effect on purchase decisions for Implora facial serum skincare.
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