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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JABE (Journal of Accounting and Business Education) Akuisisi : Jurnal Akuntansi JPM (Jurnal Pemberdayaan Masyarakat) Journal of Economic, Bussines and Accounting (COSTING) Jurnal Penelitian Teori & Terapan Akuntansi (PETA) J-MAS (Jurnal Manajemen dan Sains) SEIKO : Journal of Management & Business Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Journal of Innovation in Business and Economics JURNAL LENTERA BISNIS Journal of Economics, Business, and Government Challenges Jurnal Pengabdian Masyarakat Asia International Journal of Educational Research and Social Sciences (IJERSC) International Journal of Business, Economics, and Social Development Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) International Journal of Community Service Akuntansi dan Teknologi Informasi Journal of Tourism Economics and Policy Journal of Applied Business, Taxation and Economics Reseach Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Riset Akuntansi (RISTANSI) Buletin Abdi Masyarakat (BAM) JOMPA ABDI: Jurnal Pengabdian Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) TRIMAS: Jurnal Inovasi dan Pengabdian Kepada Masyarakat Maliki Islamic Economics Journal Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen MDP Student Conference AMMA : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) E-Amal: Jurnal Pengabdian Kepada Masyarakat International Journal of Business Accounting Management Social Science
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Optimalisasi Finansial pada Industri Barang Konsumsi: Analisis Faktor-Faktor yang Memengaruhi Cash Holding Ristianti, Dina Eka; Cahyaningtyas, Fadilla
J-MAS (Jurnal Manajemen dan Sains) Vol 9, No 1 (2024): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v9i1.1755

Abstract

The purpose of this study is to examine the variables influencing cash holding in consumer products businesses that are listed on the Indonesia Stock Exchange in the 2019–2021 timeframe. Effective financial tactics, particularly cash holding practices, are necessary in a competitive and tightly developed economy. Maintaining cash on hand is critical to the business's ability to remain liquid, particularly in the face of adversity like the Covid-19 outbreak. Growth opportunity, investment opportunity set, and cash conversion cycle are the aspects taken into account in this study. The findings of a regression study using SPSS 26 indicate that, among the 43 companies chosen through purposive selection, growth potential has no bearing on cash holding, but that the cash conversion cycle and investment opportunity set do. This demonstrates that businesses with higher levels of cash holding typically have longer cash conversion cycles and significant investment prospects. This study sheds light on the critical function that cash holding plays in preserving a company's liquidity as well as the significance of financial management in the face of industrial and economic uncertainty..
The Effect Of Good Corporate Governance, Corporate Social Responsibility and Green Innovation On The Financial Performance Of The Petroleum Sub-Sector Sakuntala, Hayudya Caesar; Cahyaningtyas, Fadilla; Fitriyani, Yuniar
IJBAMS: International Journal of Business Accounting Management Social Science Vol. 1 No. 1 (2025): April
Publisher : Manajemen Multitalenta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64530/ijbams.v1i1.7

Abstract

This research investigates the consequence of Good Corporate Governance, Corporate Social Responsibility, and Green Innovation on Company Financial Performance. The sample used was 10 out of 18 excavation manufactures in the petroleum sub-sector listed on the IDX and a total of 40 observations were obtained for the 2020-2023 timeframe. The sample was persistent applying a purposive sampling technique.The research applied multiple linear regression techniques through SPSS for data analysis. The conclusions showed that there were no variables that influenced the financial performance of Petroleum sub-sector manufactures filed on the IDX.
The Role of Fraud Pentagon in Explaining Financial Reporting Fraud Cahyaningtyas, Fadilla; Andarsari, Pipit Rosita
International Journal of Business, Economics, and Social Development Vol. 6 No. 4 (2025): International Journal of Business, Economics, and Social Development (IJBESD)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v6i4.1109

Abstract

This study aims to examine the five elements of the fraud pentagon (ressure, opportunity, rationalization, capability, and arrogance) to enhance the detection and mitigation of financial statement fraud in companies listed on the Indonesia Stock Exchange (IDX) from 2020-2022. Using data from 221 firm consistently listed during the period, the study employs binary logistic regression with stata 17 to assess the influence of each elements on fraudulent financial reporting. The findings reveal that opportunity and arrogance significantly affect likelihood of financial statement fraud. Opportunity shows a positive relationship, suggesting that weak internal control and ineffective supervision increase the risk of fraudulent reporting. Conversely, arrogance exhibits a significant negative relationship, implying that grater public visibility of executives may reduce fraudulent tendencies through social mechanism. These results provide empirical support for the fraud pentagon framework and contribute to clarifying inconsistencies in previous research related to behavioral and governance factors influencing fraud. Thes study’s practical implications highlight the importance of reinforcing internal audit function, promoting ethical corporate culture, and maintaining transparency to reduce opportunities an rasionalization for fraud. Additionally, enhanced public disclosure and responsible leadership can serve as informal mechanisms to deter unethical practice. This research is limited to a three-years period and focuses on Indonesian listed firms. The measurement of arrogance using CEO photos may not fully capture to construct, and the model explains 5.46% of fraud variability, indicating the need future research that integrates qualitative methods and broader contextual factors.
Analysis of Potential and Effectiveness of Groundwater Tax as a Contribution to Locally-Generated Revenue of Malang City in Pandemic Era Fadilla Cahyaningtyas; Engeline Talitha Rachael Koraag
International Journal of Educational Research & Social Sciences Vol. 3 No. 2 (2022): April 2022
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v3i2.308

Abstract

Groundwater tax is a sub-section of local taxes that support the local revenue of a city or district. The collection must prioritize efficiency and effectiveness in order to meet the targets that have been set. The purpose of this study is to understand and analyze the potential and effectiveness of groundwater tax collection in Malang from 2015 until 2020.The research method that used is using the interview method and descriptive analysis with reference to the theory of absolute tax liability and the principle of domicile. Based on the results of research at the Malang City Regional Revenue Service, the potential for groundwater tax revenue according to the number of registered taxpayers continues to increase every year in a row in the research period. While the level of effectiveness of groundwater tax collection is effective in 2015 to 2018 because it fulfil the Locally-Generated Revenue’s Target and also the change of it’s targets are still effective in 2019 because they meet the Locally-Generated Revenue’s Target even though they only meet 97% of the Change of Locally-Generated Revenue’s Target, but are considered (less effective) in 2020 due to the global pandemic that affects all sectors of the economic sector.
Determinants Of Capital Structure: Study On Food And Beverage Sector Listed On IDX Arianti, Septiana; Cahyaningtyas, Fadilla
International Journal of Educational Research & Social Sciences Vol. 3 No. 3 (2022): June 2022
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v3i3.380

Abstract

In the sub-sector of food and beverage, capital structure is the most important thing in its operational activities. So it is such a great deal for the company to develop a good capital structure so that its operational activities run smoothly. This research was done on purpose to help explaining what factors gives a major influence on the structure of capital of the food and beverage companies. The method used is a quantitative method in the form of an associative where the sample applied is 10 companies within a period of 3 years, from 2018 to 2020. The technique of data collection is applying the technique of documentation. To test the hypothesis through analysis of multiple linear regression that previously tested in the help of the test of classical assumption.