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PENGARUH FAKTOR – FAKTOR DALAM PERSPEKTIF FRAUD TRIANGLE TERHADAP KECURANGAN PELAPORAN KEUANGAN (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2016 – 2019) Ratna Herawati; Amalia Nur Chasanah; Masitha Fahmi Wardani; Risanda Alirastra Budiantoro
BISECER (Business Economic Entrepreneurship) Vol 5, No 1 (2022): Januari 2022
Publisher : Universitas Darul Ulum Islamic Centre Sudirman GUPPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61689/bisecer.v5i1.294

Abstract

This study empirically examines the effectiveness of Cressey’s (1953) fraud risk factor framework adopted in SAS No. 99 in detection of financial statement fraud. According to Cressey’s theory pressure, opportunity and rationalization are always present in fraud situations. The variables of the fraud triangle used is pressure proxied by ACHANGE, FREEC, and FINANCE, opportunity proxied by BDOUT, TRN, and CEO_TRN, rationalization proxied by AUDSWITCH. This population of study was company listed on the Stock Exchange, and then the samples were taken by purposive sampling criteria the company’s corporate criteria sanctioned from Otoritas Jasa Keuangan. The total sample of 106 companies that the company is comprised of 49 companies that commit fraud financial reporting and 57 companies that are not financial reporting fraud by the similarity of firms in the industry, the year and the amount of total assets of the company. This study uses logistic regression statistical. The results of this study indicate that the opportunities proxied by TRN and CEO_TRN, rationalization proxied by AUDSWITCH effect on financial statement fraud and pressure are proxied by ACHANGE, FREEC, FINANCE and opportunities proxied by BDOUT no effect on financial statement fraud.
Pemberdayaan Ekonomi Masyarakat Industri Rumah Tangga Melalui Batik Bakau Tito Aditya Perdana; Febrianur Ibnu Fitroh Sukono Putra; Risanda Alirastra Budiantoro
Surya Abdimas Vol. 5 No. 4 (2021)
Publisher : Universitas Muhammadiyah Purworejo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37729/abdimas.v5i4.1328

Abstract

Batik sudah lama dikenal sebagai karya bangsa Indonesia. Ditinjau dari sumber diperolehnya zat warna tekstil dibedakan menjadi dua yaitu zat warna sintetis dan zat warna alam. Batik Mangrove merupakan batik yang menggunakan pewarna alam dikarenakan bagian mangrove yang dimanfaatkan sebagai pewarna adalah limbah atau bagian tanaman yang sudah tidak terpakai. Persoalan utama yang dihadapi oleh Batik Bakau sebagai industri rumah tangga mitra sasaran kami adalah belum adanya awareness produk yang diproduksi oleh produsen kepada konsumennya. Permasalahan berikutnya adalah kurang optimalnya penggunaan platform market place yang sudah dimiliki untuk memasarkan produk yang sudah dibuat oleh industri rumah tangga Batik Bakau. Diperlukan juga pembuatan desain media sosial yang baik dan menarik bagi konsumen agar bisa membuat usaha rumah tangga ini lebih berdaya. Atas permasalahan mitra sasaran kami, maka kegiatan yang akan dilakukan antara lain: Penyuluhan dan sosialisasi program kemitraan masyarakat, Pelatihan pembentukan mindset potensi pemanfaatan pemasaran digital, Penguatan platform digital guna memfasilitasi pelaku usaha batik bakau memasarkan produknya, Pelatihan branding dan packaging guna meningkatkan kualitas SDM pelaku usaha industri rumah tangga batik bakau, Pelatihan pemasaran digital melalui platfom digital yang telah disediakan guna meningkatkan awareness, minat, dan penjualan batik bakau.
ANALISIS MOTIVASI ECOPRENEUR DALAM MEWUJUDKAN GREEN ECONOMY PADA PEMILIK USAHA NATURAL DYE FASHION RONSAGA Masitha Fahmi Wardhani; Diana Puspitasari; Risanda Alirastra Budiantoro
BISECER (Business Economic Entrepreneurship) Vol 4, No 1 (2021): Januari 2021
Publisher : Universitas Darul Ulum Islamic Centre Sudirman GUPPI

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

Abstract

The presence of Natural Dye Fashion Ronsaga with its founders Mr. Wahyu and Ms. Dewi as ecopreneurs is needed to support improving the welfare and social equality of the community while reducing environmental damage. One of the strategic steps taken is to encourage industry and business actors to commit and behave in an environmentally friendly manner. This study aims to determine what factors motivate an ecopreneur in running his business, ecopreneur motivation theory. This research uses a qualitative method by describing and describing the empirical reality behind the phenomenon. The population in this study was carried out by observations and interviews aimed at the owner of Natural Dye Fashion Ronsaga. The results showed that there was a match between the research objectives and the theory used. There are five things that motivate Pak Wahyu in running his business as an ecopreneur, namely in the form of green values, gaps in the market, make a living, be their own boss, and passion.
Gerakan Pengenalan Literasi Keuangan Pada Anak Usia Dini (PAUD) di RA Terpadu Al-Qolam Semarang Amalia Nur Chasanah; Diana Puspitasari; Masitha Fahmi Wardhani; Ratna Herawati; Risanda Alirastra Budiantoro
Surya Abdimas Vol. 6 No. 3 (2022)
Publisher : Universitas Muhammadiyah Purworejo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37729/abdimas.v6i3.1862

Abstract

Pendidikan literasi keuangan sejak dini sudah seharusnya dilakukan baik secara teori atau praktek. Anak-anak, khususnya yang berada di usia 0 hingga 6 tahun dikenal dengan masa ke-emas-an, sehingga jika diberikan pemahaman mengenai literasi keuangan, akan benar-benar terinternalisasi pada pola fikir dan termanifestasi pada perilaku anak sehari-hari secara sederhana. Namun saat ini masih ditemukan beberapa kendala dalam mengenalkan literasi keuangan sejak dini yang belum masuk pada kurikulum nasional. Selain itu, pelaksanaan pendidikan nasional masih berupa pemahaman teori sehingga penguasaan literasi keuangan pada anak sejak dini menjadi kurang komprehensif. Salah satu solusinya dengen memberikan pengetahuan dan keterampilan secara teori dan praktek dari literasi keuangan sejak dini khususnya di RA Terpadu Al-Qolam Semarang. Metode pendekatan yang dilakukan dalam program kemitraan masyarakat ini berupa pemberian ceramah, pemutaran video, praktek kegiatan jual beli dan praktek kegiatan menabung dalam celengan yang diberikan. Harapannya dapat menambahkan penguasaan pengetahuan dan keterampilan secara teori dan praktek dari literasi keuangan sejak dini dan penanaman karakter siswa khususnya di RA Terpadu Al-Qolam Semarang dalam literasi keuangan
The Study of Mangrove Ecosystems’ Services Valuation in Semarang City Tito Aditya Perdana; Febrianur Ibnu Fitroh Sukono Putra; Risanda Alirastra Budiantoro
Journal of Indonesian Economy and Business Vol 36 No 3 (2021): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (538.459 KB) | DOI: 10.22146/jieb.v36i3.1395

Abstract

Introduction/Main Objectives: This study estimates how much economic value will be lost from contact activities within the coastal areas in the research location. Background Problems: The area of Semarang City has flood and tidal problems, the damage to the mangrove forests in Semarang City began with the boom in shrimp farming between 1980 and 1990. Hopefully, this valuation can provide an overview of the current health of the ecosystem and become the basis for a mangrove management strategy in the future. Novelty: The novelty of this study is that it uses a sharper satellite (Image Pleades Resolution 0.5 m) to calculate the mangrove area in the research location. Research Methods: This research uses a total economic valuation, an estimation of the mangrove’s carbon stock and heavy metals, the replacement cost to prevent tidal flooding, and the willingness to pay. Findings/Results: We find that the existing economic value in the study area is very large and should be preserved for conservation. Conclusion: The environment cannot produce something instantly, but it needs to be preserved as a balance to nature.
Smart university implementation in higher education to improve the graduates’ competitiveness Amron Amron; Febrianur Ibnu Fitroh Sukono Putra; Risanda Alirastra Budiantoro; Masitha Fahmi Wardhani
Jurnal Kependidikan Penelitian Inovasi Pembelajaran Vol 6, No 2 (2022)
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jk.v6i2.45706

Abstract

This research aimed to implement a smart university to optimize the three higher education principles aka Tri Dharma Perguruan Tinggi (Education Dharma, Research Dharma, and Community Service Dharma). A strategic step that can be taken is to apply digitalization to increase the selling value of universities in the education industry and increase the usefulness of the satisfaction of lecturers and students. The research is exploratory qualitative using interviews, observations, and literature studies as data collection techniques. The sampling method used was non-probability sampling (purposive sampling). The findings show that several supporting factors that influence the optimization of the three principles of higher education are the flexibility of the workplace and time, as well as the use of information technology which is easier to use and has high accessibility. Facilities and infrastructure are supporting elements. The hardware and software infrastructure condition in universities is still inadequate to support a quality learning process. Universities need to improve the performance of educators and education staff.
Work-life Balance and Compensation on Performance with Job Satisfaction as an Intervening Variable for Millennial Generation Banking Employees Kusni Ingsih; Risanda Alirastra Budiantoro; Foza Hadyu Hasanatina; Shujahat Ali
Jurnal Manajemen Bisnis Vol 13, No 2: September 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.v13i2.13947

Abstract

Research aims: The research aims to determine the effect of work-life balance and compensation on performance with job satisfaction as a variable intervening of millennial generation banking employees in Semarang City.Design/Methodology/Approach: This research design is quantitative. This study’s primary data was obtained by distributing questionnaires to millennial-generation banking employees. The study was conducted for one month. Hypothesis testing in this study used the SEM-STATA method.Research findings: With the object of research being the millennial generation working in the banking industry in Semarang City, compensation and work-life balance positively correlated with employee performance. The results also confirmed the role of the intervening variable, job satisfaction, in the relationship between work-life balance and compensation on employee performance. Theoretical contribution/Originality: The findings supported the existing theories (Spillover Theory, Enrichment Theory, and Equity Theory).Practitioner/Policy implication: For banking companies to pay attention to employee well-being because compensation will satisfy and motivate employees and improve work performance. It is also reasonable for the company to provide job satisfaction to employees to improve employee performance. To enhance the performance of banking employees for the millennial generation in the future through increasing programs that support employees to harmonize their personal lives and work activities to have a relationship with employees’ job satisfaction.Research limitation/Implication: The subject is limited to Millennial Generation and does not capture other generations, such as Baby Boomer and Generation X. It would be better if future researchers could analyze the different characteristics and personalities in the workplace. This paper also only tested the model by Millennial Generation who work in the banking industry in the Semarang City area. It cannot be generalized to other sectors and regions.
Faktor-faktor yang mempengaruhi kebijakan hutang dan nilai perusahaan pada perusahaan food and beverages 2017-2019 Amalia Nur Chasanah; Ratna Herawati; Risanda Alirastra Budiantoro
KINERJA Vol 18, No 2 (2021): Mei
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jkin.v18i2.9234

Abstract

Keberhasilan suatu manajemen dilihat dari kemakmuran perusahaan yang dicerminkan oleh nilai perusahaan. Penelitian ini bertujuan untuk mengetahui factor-faktor yang mempengaruhi kebijakan hutang dan nilai perusahaan. Sampel yang digunakan adalah perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia 2017-2019 sebanyak 23 perusahaan. Penelitian ini menggunakan regresi berganda dengan asumsi klasik multikolinearitas, autokorelasi, heteroskedastisitas dan normalitas. Hasil penelitian menunjukkan bahwa variabel ROE berpengaruh terhadap DER secara signifikan, dan berpengaruh terhadap PBV secara signifikan. Sedangkan pertumbuhan tidak berpengaruh terhadap DER maupun terhadap PBV secara signifikan. Variabel DER tidak berpengaruh terhadap PBV secara signifikan. Koefisien determinasi yang ditunjukkan dengan adjusted r square memiliki nilai sebesar 0,120 pada persamaan 1 yang berarti bahwa pertumbuhan dan ROE dapat menjelaskan DER sebesar 12% namun selebihnya dijelaskan oleh variabel lain diluar penelitian ini. Sedangkan pada persamaan 2 nilai adjusted r square sebesar 0,200 yang berarti bahwa variabel pertumbuhan, ROE dan DER mampu menjelaskan PBV sebesar 20% sedangkan sisanya dijelaskan oleh variabel lain diluar penelitian ini.
Mengukur kinerja apbd kota surabaya analisis value for money Tito Aditya Perdana; Risanda A. Budiantoro; Febrianur Ibnu Fitroh Sukono Putra
INOVASI Vol 16, No 2 (2020): November
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v16i2.7320

Abstract

Tujuan dari penelitian ini untuk melakukan pengukuran kinerja keuangan dari Pemerintah Kota Surabaya berdasarkan Anggaran Pendapatan dan Belanja (APBD). Metode yang digunakan dalam penelitian ini yaitu analisis value for money dengan indikator rasio ekonomi, rasio efektifitas dan rasio efisiensi. Data yang digunakan merupakan data sekunder yang berasal dari dokumen alokasi dan realisasi Anggaran Pendapatan dan Belanja Pemerintah Kota Surabaya selama 2014-2018. Hasilnya menunjukkan bahwa (1) ketiga rasio yang diujikan  menunjukkan performa yang baik.; (2) perhitungan rasio ekonomis menunjukkan performa keuangan dari Pemerintah Kota Surabaya pada kategori ekonomis, dimana hasilnya konsisten dan cenderung mengalami peningkatan pada rentang 80,71 persen – 88,21 persen; (3) perhitungan rasio efisiensi menunjukkan performa keuangan Pemerintah Kota Surabaya berada pada kategori sangat efisien, yang dibuktikan dengan rentang penilaian 110,24 persen – 119,19 persen; (4) perhitungan rasio efektivitas menunjukkan performa keuangan Pemerintah Kota Surabaya berada pada kategori efektif hingga sangat efektif, yang dibuktikan dengan rentang penilaian 89,82 persen hingga 103,51 persen
AMOBA: Innovation barriers of the millennial generation Febrianur Ibnu Fitroh Sukono Putra; Awanis Linati Haziroh; Risanda Alirastra Budiantoro; Selvia Puji Lestari; Tiara Daffa Arsanda
Asian Management and Business Review Volume 3 Issue 1, 2023
Publisher : Master of Management, Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/AMBR.vol3.iss1.art1

Abstract

The millennial generation is closely related to the Industrial Revolution 4.0, which focuses on digitalization and automation patterns in human life. There are six main barriers: usage perception barriers, perceived value barriers, risk barriers, tradition barriers, image barriers, and perceived cost barriers. Therefore, the role of universities is needed in encouraging the millennial generation to create more contemporary innovations. This study aims to analyze the negative impact of internal and external barriers that affect the low innovation of the millennial generation. The research method is quantitative exploratory, with a total sample of 274 respondents from various private universities in Semarang City. The sampling method used purposive sampling, and the data collection technique used a survey with a questionnaire designed in certain procedure. Analysis of research results using multiple linear regression, which in principle can address the hypothesis statistically and comprehensively. The results of this study are usage perception barriers, perceived value barriers, risk barriers, tradition barriers, image barriers, and perceived cost barriers have a negative significant effect on the low innovation level of the millennial generation. The importance of this research is to encourage university administrators to facilitate students to develop self-competence and create creative innovations.
Co-Authors A. A. A. WULANDIRA SAWITRI DJELANTIK Afifah Nur Millatina Agus Wahyudin Ahmad Nurkhin Ahmad Syahrul Fauzi Ali, Luthfi G. Amalia Nur Chasanah Anak Agung Istri Sri Wiadnyani Anis Susanti Arif Agus Haidar Arifandi, Muhammad Rizky Asrori Athoillah Athoillah, Athoillah Aulia Prima Kharismaputra Awanis Linati Haziroh Bilkis Aulia Luxfiati Cahyani, Indah A. Chasanah, Amalia Nur Damas Gianlugi Alrizqi Diana Puspitasari Enggarningtyas Retno Pinasti Fatimatuzzahro Fatimatuzzahro, Fatimatuzzahro Febrianur Ibnu Fitroh Sukono Putra Fitrarena Widhi Rizkyana Florensia, Carina Foza Hadyu Hasanatina Foza Hadyu Hasanatina Foza Hadyu Hasanatina Hadyu Hasanatina, Foza Haidar, Arif Agus Hakimi, Fifi Hasan Mukhibad Heri Yanto Herry Subagyo Himmatina, Dina N. Himmatina, Dina Nur Indah Anisykurlillah Indri Murniawaty, Indri Ismiyati, Ismiyati Joko Widodo Khaira, Mulil Khalwat Asyaria Khalwat Asyaria Kholifah, Miftakhul JN Kiswanto Kiswanto Kusni Ingsih Lamidi, Lamidi Larasati, Pradipta P Larasati, Pradipta Puspita Latifah, Faela R. Lestari, Tiara Dwi Masitha Fahmi Wardani Masitha Fahmi Wardhani Maylia Pramono Sari Maylia Pramono Sari Mega Wahyu Widawati Meliana, Rini Mubashir Ahmad Mudinillah, Adam Muhammad Rizky Arifandi Mustofa, Ubaedul Nanik Sri Utaminingsih Nora Idiawati Nur Rachmat Arifin Nursalim Nursalim Perdana, Tito Aditya Pinasti, Enggarningtyas Retno Prabowo Yudo Jayanto Pradipta Puspita Larasati Pradipta Puspita Larasati Pratiwi, Meilani Intan Putra, Febrianur I.F.S. Rachman, Mohammad Aulia Rachman, Muhammad Aulia Rahmad Hakim Ratna Herawati Ratna Wardani Richatul Jannah Riesanda Najmi Sasmita Rizkyana, Fitrarena Widhi Roymon Panjaitan Runtiningsih, Sri Sandy Arief Sehabuddin, Ahmad Selvia Puji Lestari Shujahat Ali Sih Darmi Astuti Sisca Dian Rahmawati Sri Herianingrum Suci Afnia Syamsuddin Syamsul Arifin Tamimah Tamimah Tiara Daffa Arsanda Tika Widiastuti Tsani, Luthfi Ibnu Ubaedul Musthofa Vicky Oktavia Vina Amalia, Vina Zahra, Mauren A.