Articles
<![CDATA[EARNINGS MANAGEMENT AT PUBLIC COMPANIES WITH EMPLOYEE STOCK OWNERSHIP PROGRAM (ESOP) ]]>
<![CDATA[Edy Suranta]]>;
<![CDATA[Pratana Puspa Midiastuty]]>;
<![CDATA[Nikmah Nikmah]]>;
<![CDATA[Ariana Satri Andina]]>
<![CDATA[ Journal of Economics, Business, & Accountancy Ventura Vol 13, No 2 (2010): August 2010 ]]>
Publisher : <![CDATA[STIE Perbanas Surabaya ]]>
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DOI: 10.14414/jebav.v13i2.413
<![CDATA[This research investigates the significant differences of discretionary total accrual between ESOP companies and non ESOP ones as listed at Indonesia Stock Exchange (IDX), and significant differences of stock return before and after implementing ESOP as well as the significant differences of stock return in every single stage of ESOP. This research was conducted on 11 companies doing the ESOP and other 11 ones without doing the ESOP during 1999-2004. The test is by means of windows period during three years before the ESOP, in the year of ESOP taking place, and in the three years after the ESOP. The model used for examining earnings management is the modified Jones model. The proxy of earnings management is discretionary total accrual and the measurement of stock price is stock return. This research was analyzed using independent sample t test and paired sample t test. The results showed that the companies as the sample in this research did the earning management increased their income in the period of three to two years before ESOP and increase their income in the period of one year before ESOP and for the following years after the ESOP. Yet, there are no significant differences of discretionary total accrual between these two groups. There was not any evidence of significant differences of stock return before and after time of ESOP and neither significant differences of stock return in every stage of ESOP but found that negative stock return occurred after and during three stages of the ESOP.]]>
<![CDATA[KETAKUTAN, PERAN INVESTOR INSTITUSI DAN PERILAKU HERDING DALAM FASE PANDEMI COVID 19 ]]>
<![CDATA[Fenny Marietza]]>;
<![CDATA[Nikmah Nikmah]]>;
<![CDATA[Fitrawati Ilyas]]>;
<![CDATA[Indah Oktari W]]>
<![CDATA[ Juremi: Jurnal Riset Ekonomi Vol. 2 No. 5: Maret 2023 ]]>
Publisher : <![CDATA[Bajang Institute ]]>
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<![CDATA[This study aims to examine the effect between fear of death caused by the covid 19 virus and institutional ownership on herding behavior in companies listed on the LQ45 index (JSII) in the period from 2019 to 2021. The fear variable with the GFI index is a variable that has never been used before by previous studies to be a variable that can estimate whether fear can affect herding behavior. The sample of this study is companies listed on the LQ45 Index on the IDX from 2019 to 2021. The analysis method used is multiple linear regression assisted by Eviews in data processing. The results showed that the fear associated with the global mortality index was able to influence the occurrence of herding behavior on the LQ45 index. Meanwhile, the role of institutional ownership in companies on the IDX is unable to influence the occurrence of herding behavior. This study also proved that at the end of the year and the beginning of 2020 (honeymoon phase) using rolling window regression. It is proved that there has been a herding behavior caused by the fear of investors.]]>
<![CDATA[Financial Statement Fraud, Audit Committee and Audit Quality: Insight into Fraud Diamond Theory ]]>
<![CDATA[Nikmah Nikmah]]>;
<![CDATA[Muhammad Robby Arjoen]]>
<![CDATA[ International Journal of Social Service and Research Vol. 3 No. 3 (2023): International Journal of Social Service and Research (IJSSR) ]]>
Publisher : <![CDATA[Ridwan Institute ]]>
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DOI: 10.46799/ijssr.v3i3.308
<![CDATA[Based on the Fraud diamond theory, the study investigates whether the audit and quality committee can strengthen or weaken financial statement fraud. this study aims to prove the influence of diamond fraud on the potential for financial statement fraud and that the audit and quality committee can strengthen or weaken the effect of diamond fraud on the potential for financial statement fraud. This study sample was selected using the purposive sampling method and obtained 850 observations from 214 companies’ sector non-financial listed on Indonesia Stock Exchange from 2016-2019. Furthermore, this study uses secondary data obtained from www.idx.co.id and each company's website. Data analysis in this study using logistic regression. The result of this study indicates that variable financial stability, board change, and financial target positively affect the detection of fraudulent financial statements. In contrast, variable external pressure, ineffective monitoring, and auditor change do not affect the detection of fraudulent financial statements. As the first variable moderating in this study, the audit committee does not affect weakening the relationship between fraud diamonds and fraudulent financial statements. On the other hand, audit quality, as the second moderating variable in this study, weakens the relationship between external pressure and ineffective monitoring of fraudulent financial statements.]]>
<![CDATA[PENGARUH RASIO-RASIO MODAL KERJA DAN ARUS KAS OPERASI TERHADAP PROFITABILITAS ]]>
<![CDATA[Marina Fitri Wahyuni]]>;
<![CDATA[Saiful Saiful]]>;
<![CDATA[Nikmah Nikmah]]>
<![CDATA[ JURNAL FAIRNESS Vol. 7 No. 2 (2017) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v7i2.15151
<![CDATA[This study aimed is find an empirical evidence about the influence of working capital ratios and cash flow on profitability. Working capital ratios is proxied by the cash conversion cycle, current ratio, quick ratio, inventory turnover, accounts receivable turnover, turnover of debt and working capital turnover. Meanwhile cash flows dan profitability measured by change in cash flows and return on investment (ROI) respectively.Based on purposive sampling, 67 manufacturing companies were selected as a sample of this study for three years observation.This study found that the cash conversion cycle and quick ratio negatively influence on profitability. Incontrast, this study also found that current ratio positively influence on profitability. This study could not find the influence of inventory turnover, accounts receivable turnover, turnover of debt, working capital turnover, and operating cash flow on profitability.]]>
<![CDATA[PENGARUH KONFLIK DAN KETIDAKJELASAN PERAN TERHADAP STRES KERJA SERTA DAMPAKNYA TERHADAP KUALITAS AUDIT ]]>
<![CDATA[Litania Litania]]>;
<![CDATA[Husaini Husaini]]>;
<![CDATA[Nikmah Nikmah]]>
<![CDATA[ JURNAL FAIRNESS Vol. 8 No. 1 (2018) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v8i1.15195
<![CDATA[The purpose of the study is to analyze the influence of the role conflict and role ambiguity toward work stress and to analyze effect of work stress toward audit quality auditor Inspectorate in the Bengkulu Province. The data were used primary data, which obtained questionnaire to the data collecting. The sampling was used census method, equal to 167 respondents. The methods of data analysis were used Structural Equation Modeling (SEM). The result from the data analyze show that: (1) the role conflict has a positive significant influence toward work stress; (2) the role conflict has a positive significant influence toward audit quality; (3) the role ambiguity has a positive significant influence toward work stress; (4) the role ambiguity has a negative significant influence toward audit quality; (5) the work stress has negative significant influence toward audit quality; (6) the work stress has mediating effect on influence of role conflict toward the audit quality in the Inspectorates Offices in Bengkulu Province; and (7) the work stress has not mediating effect on influence of role ambiguity toward the audit quality in the Inspectorates Offices in Bengkulu Province.]]>
<![CDATA[PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PREFERENSI RISIKO EKSEKUTIF, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE PERUSAHAAN SEKTOR PERTANIAN DAN PERTAMBANGAN YANG TERDAFTAR DI BEI ]]>
<![CDATA[Dessy Dessy]]>;
<![CDATA[Kamaludin Kamaludin]]>;
<![CDATA[Nikmah Nikmah]]>
<![CDATA[ JURNAL FAIRNESS Vol. 8 No. 2 (2018) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v8i2.15204
<![CDATA[This study aims to find empirical evidence on the influence of corporate social responsibility disclosure, executive risk preference and capital intensity against tax avoidance. population in this study are all companies of agriculture and mining sector listed in BEI year 2013-2016. The type of research used in this study is empirical research. The sampling technique used is purposive sampling. Based on sampling through purposive sampling, then obtained as many as 14 samples of banking companies with a total observation of research as much as 56 observations. The results of this study found that disclosure of corporate social responsibility, executive risk preference and capital intensity did not affect tax avoidance.]]>
<![CDATA[Jurusan Akuntansi Universitas Bengkulu ]]>
<![CDATA[Nikmah Nikmah]]>;
<![CDATA[Fitrawati Ilyas]]>;
<![CDATA[Sigit Arifianto]]>
<![CDATA[ JURNAL FAIRNESS Vol. 3 No. 3 (2013) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v3i3.15293
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh dewan komisaris asing, dewan komisaris independen dan kepemilikan saham asing terhadap nilai perusahaan manufaktur yang terdaftar di BEI (Bursa Efek Indonesia) selama periode pengamatan (2009-2011). Penelitian ini merupakan penelitian empiris dengan pendekatan kuantitatif yang melibatkan penggunaan analisa statistik. Penelitian ini menggunakan data sekunder. Alat analisisnyang digunakan dalam penelitian ini adalah regresi linier berganda dengan bantuan sofware SPSS (Statistical Package for Social Scienc) Hasil penelitian menunjukkan bahwa dewan komisaris asing dan kepemilikan saham asing berpengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan variabel dewan komisaris independen tidak mempunyai pengaruh yang signifikan terhadap nilai perusahaan.]]>
<![CDATA[PREDIKSI FINANCIAL DISTRESS UNTUK PERUSAHAAN BESAR DAN KECIL DI INDONESIA PERBANDINGAN OHLSON DAN ALTMAN ]]>
<![CDATA[Nikmah Nikmah]]>;
<![CDATA[Dinna Dwi Sulestari]]>
<![CDATA[ JURNAL FAIRNESS Vol. 4 No. 1 (2014) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v4i1.15299
<![CDATA[This research aims to examine difference level of accuracy between Ohlson and Altman models to forecast bankruptcy a large and small firms in Indonesia. The sample are 60 large firms and 60 small firms from all industries that listed in Bursa Efek Indonesia (BEI) from 2003-2009. By using paired sample t-test and chi-square test, the result show that unconsistency result between paired sample t-test and chis-quare to examine the difference of level accuracy Ohlson and Altman models to forecast bankruptcy a large firm. The result obtain that there is no difference level of accuracy between Ohlson and Altman models with chis-square, but with paired sample t-test show that there was different level of accuracy between Ohlson and Altman models.]]>
<![CDATA[MANAJEMEN RISIKO, KUALITAS CORPORATE GOVERNANCE, STATUS KEUANGAN PERUSAHAAN, DAN PERILAKU OPPORTUNISTIK MANAJERIAL ]]>
<![CDATA[Kamaludin Kamaludin]]>;
<![CDATA[Nikmah Nikmah]]>;
<![CDATA[Hijroini Hijroini]]>
<![CDATA[ JURNAL FAIRNESS Vol. 5 No. 2 (2015) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v5i2.15308
<![CDATA[This study aims to examine the causal relationship between the variables of risk management, the financial status of the company, the quality of corporate governance and managerial opportunistic behavior. Risk management is measured by current ratio, the company's financial status is measured by Altman Z Score bankruptcy prediction, such as the quality of corporate governance Corporate Governance Perception Index (CGPI) while conducting managerial opportunistic behavior pattern of earnings management is proxied by Eckel Index (1981). Testing is done with path analysis (path analysis) with the help SmartPLS 1.10 versions in 47 companies listed on the Indonesian Institute of Corporate Governance (IICG) 2011-2013 and submit an annual report on the Indonesia Stock Exchange (IDX). This study found that the risk management and financial status of the company does not have an influence on managerial opportunistic behavior. While the quality of corporate governance can reduce managerial opportunistic behavior. Risk management is a negative impact on the quality of corporate governance while financial status may have an impact on the quality of corporate governance. Risk management had a positive influence to the company with a sound financial status. In path analysis, risk management is not directly influence on managerial opportunistic behavior. But risk management can improve the financial status of the company's reputation and raise the quality of corporate governance, so as to suppress the manager to perform income smoothing. On the one hand, managers still perform income smoothing though the company has a risk management and corporate governance, since the motivation that is efficient to perform earnings management. In this case, financial status and corporate governance becomes an intervening variable.]]>
<![CDATA[PEMBERDAYAAN MASYARAKAT MELALUI PELATIHAN PENGELOLAAN BADAN USAHA MILIK DESA (BUMDES) PADA KECAMATAN UJAN MAS KABUPATEN KEPAHIANG ]]>
<![CDATA[Fachruzzaman Fachruzzaman]]>;
<![CDATA[Eddy Suranta]]>;
<![CDATA[Abdullah Abdullah]]>;
<![CDATA[Nikmah Nikmah]]>;
<![CDATA[Pratana Puspa Midiastuty]]>;
<![CDATA[Isma Coryanata]]>
<![CDATA[ Jurnal INDONESIA RAYA (Pengabdian pada Masyarakat Bidang Sosial, Humaniora, Kesehatan, Ekonomi dan Umum) Vol 4, No 1 (2023) ]]>
Publisher : <![CDATA[Perkumpulan Dosen Muda Bengkulu ]]>
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DOI: 10.37638/indonesiaraya.4.1.11-16
<![CDATA[BUMDes diharapkan dapat memberikan kontribusi bagi masyarakat dan desa dalam upaya pengembangan usaha, pembangunan desa, dan juga pemberdayaan masyarakat. Akan tetapi pada kenyataanya BUMDes yang ada di Kecamatan Ujan Mas Kabupaten Kepahiang belum secara optimal memberikan kontribusinya. Kegiatan BUMDes hanya menjalankan usaha simpan pinjam dan toko menjual sembako dengan skala kecil. Permaslahan yang dihadapi oleh BUMDes yaitu kurangnya program kegiatan pemberdayaan masyarakat dan tingkat ekonomi masyarakat desa khususnya di Kecamatan Ujan Mas Kabupaten Kepahiang. Metode pendekatan yang dilakukan dalam kegiatan pengabdian ini adalah dengan melakukan pelatihan pada kepala desa, perangkat desa, pengelola BUMDes dan perwakilan anggota masyarakat di Kecamatan Ujan Mas Kabupaten Kepahiang sebanyak 40 orang. Hasil dari pengabdian ini tentunya BUMDes sebagai badan usaha yang memanfaatkan dana desa dapat memberikan kontribusi lebih bagi masyarakat dan desa. Adanya komitmen bersama dari seluruh warga desa untuk menjadikan desa mereka memiliki usaha yang dijalankan melalui BUMDes yang modalnya bukan saja berasal dari dana desa juga bisa berasal dari investasi masyarakat desa maupun dari dana pinjaman. BUMDes dapat mengatasi permasalahan-permasalahan BUMDes terkait dengan pembayaran gaji bagi pengelola BUMDes, Optimalisasi pengelolaan potensi wisata, dan BUMDes supaya dapat mengoptimalkan peningkatan pendapatan terutama BUMDes yang bergerak dibidang usaha jual beli sembako.]]>
