Garuda - Garba Rujukan Digital

ANALISA FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN LAPORAN KEUANGAN : MODEL FRAUD DIAMOND Ramdany, Ramdany; Musfita, Risha; Darwis, Hidayat
Ekonomi & Bisnis Vol 19, No 2 (2020): JURNAL EKONOMI BISNIS VOL 19 NO 2 DESEMBER 2020
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v19i2.3605

Penelitian ini bertujuan untuk menganalisa faktor-faktor yang mempengaruhi kecurangan laporan keuangan dengan model fraud diamond. Variabel independen adalah pressure, opportunity, rationalization, capability dan variabel dependen adalah kecurangan laporan keuangan. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2018 dengan purposive sampel sebanyak 100 perusahaan. Teknik analisis data menggunakan regresi linier berganda. Hasil analisis menunjukkan bahwa pressure dengan proksi personal financial need berpengaruh negatif terhadap kecurangan laporan keuangan. Opportunity dengan proksi nature of industry berpengaruh positif terhadap kecurangan laporan keuangan. Namun pressure dengan proksi external pressure, opportunity dengan proksi ineffective monitoring, rationalization dan capability tidak berpengaruh terhadap kecurangan laporan keuangan.

ANALISA FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN LAPORAN KEUANGAN : MODEL FRAUD DIAMOND Ramdany, Ramdany; Musfita, Risha; Darwis, Hidayat
Ekonomi & Bisnis Vol 19 No 2 (2020): JURNAL EKONOMI BISNIS VOL 19 NO 2 DESEMBER 2020
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v19i2.3605

Penelitian ini bertujuan untuk menganalisa faktor-faktor yang mempengaruhi kecurangan laporan keuangan dengan model fraud diamond. Variabel independen adalah pressure, opportunity, rationalization, capability dan variabel dependen adalah kecurangan laporan keuangan. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2018 dengan purposive sampel sebanyak 100 perusahaan. Teknik analisis data menggunakan regresi linier berganda. Hasil analisis menunjukkan bahwa pressure dengan proksi personal financial need berpengaruh negatif terhadap kecurangan laporan keuangan. Opportunity dengan proksi nature of industry berpengaruh positif terhadap kecurangan laporan keuangan. Namun pressure dengan proksi external pressure, opportunity dengan proksi ineffective monitoring, rationalization dan capability tidak berpengaruh terhadap kecurangan laporan keuangan.

Pelatihan Penyusunan RAPBS Dan Laporan Keuangan Pada Pendidikan Sekolah PAUD Di Kecamatan Setiabudi Jakarta Selatan Supriatiningsih Supriatiningsih; Hidayat Darwis; Lela Nurlela Wati; Pandaya Pandaya
Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian Vol 2, No 2 (2022): June
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/dikmas.2.2.301-308.2022

Pendidikan dan pembiayaan adalah dua komponen yang saling terkait. Satu sama lain sama pentingnya. Pendidikan tidak bisa berjalan sendiri tanpa biaya, dan pembiayaan dibutuhkan sebagai penunjang untuk memaksimalkan segala aspek dan sumber daya pada proses pembelajaran mencapai tujuan pendidikan. Oleh karena itu, manajemen keuangan pendidikan yang baik menjadi salah satu kunci penunjang keberhasilan tujuan pendidikan tersebut. Pelatihan RAPBS ini dilakukan di Kecamatan Setiabudi Jakarta Selatan dimana diikuti oleh 30 sekolah PAUD dibawah naungan HIMPAUDI Jakarta Selatan. Pelatihan ini bertujuan untuk memberikan solusi kepada sekolah PAUD tentang bagaimana menyusun Rencana Anggaran Pendapatan dan Belanja Sekolah, bagaiman mengelola manejemen keuangan pendidikan berupa penyusunan laporan keuangan menyangkut dari mana sumber pembiayaan diperoleh, budgeting mengenai bagaimana dana pendidikan di alokasikan dan akuntability tentang bagaimana anggaran yang diperoleh digunakan dan dipertanggungjawabkan.

Sosialisasi Membangun Kesadaran Literasi Keuangan Pada Pemuda Karang Taruna RW 07 Kelurahan Rempoa Kecamatan Ciputat Timur Viniyati Maftuchach; Abdul Rahman; Supriatiningsih; Hidayat Darwis; Ilza Febrina
Journal of Community Service and Engagement Vol. 1 No. 03 (2021): December 2021
Publisher : CV. AGUSPATI RESEARCH INSTITUTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9999/jocosae.v1i03.26

Pengabdian Masyarakat ini bertujuan meningkatkan kesadaran literasi keuangan pada generasi milenial, khususnya pada remaja karang taruna RW 07, Kelurahan Rempoa, Kecamatan Ciputat Timur, Tangerang Selatan, dan memberikan pengetahuan tentang mengelola keuangan sejak dini pada generasi millennial, sehingga diharapkan saat usia dewasa kelak, para remaja karang taruna RW 07, Kelurahan Rempoa, Kecamatan Ciputat memiliki strategi keuangan yang baik dan memiliki kemampuan untuk meraih kesuksesan. Fenomena saat ini perilaku generasi millennial yang mengedepankan pola hidup konsumtif (lifestyle) yang tidak sesuai dengan pendapatan yang diperoleh, yang pada akhirnya akan menyebabkan mengalami latte factor (kebiasan receh), selain itu, kehidupan remaja saat ini, sangat dimanja oleh fasilitas teknologi yang berkembang pesat, sehingga mengurangi ruang sosialisasi dan komunikasi di masyarakat. Pelaksanaan pengabdian masyarakat ini dilakukan dengan pemberian materi secara tatap muka, peserta dapat bertanya secara langsung dengan tetap menjaga prosedur kesehatan yang ketat di masa pandemi ini. Pada akhir kegiatan dilakukan dengan sesi tanya jawab sebagai bentuk evaluasi atas pemahaman materi yang telah disampaikan. Hasil kegiatan pengabdian masyarakat ini, para peserta merasa mampu mengelola keuangannya menjadi lebih baik.

ANALISIS PREDIKSI FINANCIAL DISTRESS DENGAN MENGGUNAKAN METODE ALTMAN MODIFIKASI, SPRINGATE, DAN GROVER PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA MULYADI MULYADI; RUDY RUDY; HIDAYAT DARWIS
JURNAL TEKNIK INDUSTRI Vol 6, No 2 (2017): JURNAL TEKNIK INDUSTRI
Publisher : JURNAL TEKNIK INDUSTRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jtin.v6i2.228

The purpose of this study is to find out how the condition of the company after using the prediction model Altman Modified, Springate, Grover and to see which prediction model has the highest level of accuracy in predicting the potential occurrence of financial distress on property and real estate companies. The method used is quantitative descriptive method. The results obtained from this study are Model Altman Modified predicts 9 samples potentially experiencing financial distress, 12 samples are in the gray zone, and 49 samples are predicted not potentially experiencing financial distress. In Springate Model predicts 43 samples potentially experiencing financial distress and 27 other samples did not have the potential to experience financial distress. While the Grover Model predicts 62 samples are not potentially experiencing financial distress and 8 others are predicted to potentially experience financial distress. Of the three prediction models, the Springate Model received the lowest error rate in predicting financial distress with a percentage error of 31% so that this prediction model was selected as a recommendation in predicting financial distress in property and real estate firms.Keywords: Financial Distress, Altman Modified, Springate, Grover

Effect of Earning Per Share (EPS), Return on Asset (ROA), and Return on Equity (ROE) on Stock Price in the Indonesia Stock Exchange Hidayat Darwis; Abdullah Nasir
Journal of Business, Management, & Accounting Vol. 3 No. 2 (2021): September
Publisher : Kusuma Negara Business School

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

The decision to invest in a company's shares is determined from an analysis of the company's performance. This analysis is expected to measure the stock price of a company in the future. The analysis used to measure the company's performance in this study is Earning Per Share (EPS), Return On Assets (ROA), and Return on Equity (ROE). This study was conducted to test and obtain empirical evidence of the effect of EPS, ROA, and ROE on stock prices. The research method used is descriptive statistics, classical assumption test, namely normality test, multicollinearity test, heteroscedasticity test and autocorrelation test, and hypothesis testing with multiple regression analysis, coefficient of determination, partial t test, and simultaneous f test. The results showed that not all hypotheses can be accepted. The results show that Earning Per Share (EPS) has a positive and significant effect on the company's stock price, Return On Assets (ROA) has no significant effect on the company's stock price, Return On Equity (ROE) has a negative and significant effect on stock prices. company. In addition, the results also show that Earning Per Share (EPS), Return On Assets (ROA), and Return On Equity (ROE) together have a significant influence on the company's stock price. Therefore, investors need to pay attention to Earning Per Share (EPS), Return On Equity (ROE), and Earning Per Share (EPS), Return On Assets (ROA), and Return On Equity (ROE) together to measure stocks that will be purchased.

PENGARUH PERSEDIAAN TERHADAP PENJUALAN PADA PT BINA TAMA INTI BUSANA (Studi Empiris pada PT Bina Tama Inti Busana tahun 2010-2015) Siti Zulaekha; Hidayat Darwis
JURNAL AKUNTANSI Vol 7, No 2 (2018): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

In general, companies in carrying out their business in trade, of course, inventory of merchandise is very prominent in supporting the course of trade. Sales is one of the important activities in a trading company because the results of the sale of a company can be assessed whether or not good in running its business. This research aims to analyze the effect of inventory on sales both simultaneously and partially on BTIB companies in the textile trade in Jakarta. The type of data used in this study is secondary data. The data analysis method used is a simple linear regression analysis (R), the coefficient of determination (R2), the classic assumption test, the regression coefficient test, the hypothesis test, the F statistical test, the statistical test t. The result shows that a significant influence of Inventory (X) on Sales (Y).

ANALISIS RASIO LIKUIDITAS, SOLVABILITAS, DAN RENTABILITAS DALAM LAPORAN KEUANGAN PERUSAHAAN Tri Wulandari; Hidayat Darwis
JURNAL AKUNTANSI Vol 8, No 1 (2019): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

The purpose of this study is to analyze the company's financial performance with a case study at PT. Marina Berto Tbk. The period 2012 to 2015. The research method used is a descriptive causality method, which describes the company's financial performance in terms of liquidity ratios, solvency ratios and profitability ratios compared to the average ratios of similar industry companies. The results showed that in general the financial performance of PT. Marina berto Tbk is below the industry average, which means it's not good. Although when viewed from the current ratio, quick ratio, total assets to debt ratio is still relatively safe to finance debt and operations, but due to a decline in profits in 2014 and 2015 because the company's cash ratio is below standard. And in terms of corporate profitability ratios that year experienced difficulties in generating profits because the company's concentration on increasing the quantity of production and development in manufacturing, then the financial performance was getting worse.

PERUBAHAN TINGKAT LIKUIDITAS SAHAM DAN ABNORMAL RETURN YANG DIPENGARUHI OLEH PERISTIWA PEMECAHAN SAHAM Achmad Yusup Sulaiman; Hidayat Darwis
JURNAL AKUNTANSI Vol 8, No 2 (2019): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

This study was conducted to determine the significance of changes in stock liquidity and abnormal stock returns before and after the stock split. The sample technique used in this study was purposive sampling and the criteria used included the issuer not taking other corporate actions at the same time as the stock split. The samples used in this study were 28 companies. The results of this study indicate that stock split events have a significant effect on the level of stock liquidity. Whereas for abnormal stock returns, stock splits do not affect the overall meaning, stock splits do not affect the level of abnormal stock returns

MEKANISME GOOD CORPORATE GOVERNANCE DALAM MENEKAN TINDAKAN KECURANGAN PADA PERUSAHAAN GO GREEN DI INDONESIA Lukman Ibrahim; Hidayat Darwis; Supriatiningsih Supriatiningsih
JURNAL AKUNTANSI Vol 11, No 2 (2022): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v11i2.687

Fraud is an act to gain profit through asset misappropriation, manipulation of financial statements and corruption. Fraud by manipulating financial statements has a lower intensity than fraud in the form of asset abuse and corruption, but has a very large loss impact. This study aims to measure whether corporate governance can reduce the level of financial statement fraud with the triangle model. The independent variables are pressure, opportunity, rationalization and the dependent variable is financial statement fraud. The population in this study are companies listed on the Sri Kehati stock index of the Indonesia Stock Exchange (IDX) in 2017-2021. The data analysis technique uses multiple linear regression. The results of the analysis of this study are that there is a positive and significant influence between financial stability, Ineffective Monitoring (BDOUT) Rationalization (TATA) on financial statement fraud. There is a negative and significant influence between External Pressure (LEV), Personal Financial (Oship) Financial Target (ROA) on fraudulent financial statements. There is no influence between the Nature of Industry (REV), the Audit Committee (KA) on fraudulent financial statements. The audit committee is able to weaken the effect of rationalization on financial statement fraud. The audit committee is able to strengthen the effect of rationalization on fraudulent financial statements. The audit committee was unable to moderate the effect of External Pressure (LEV) on fraudulent financial statements. The audit committee was unable to moderate the effect of financial targets on fraudulent financial statements. The audit committee is not able to moderate the effect of inefficient monitoring on financial statement fraud.

Title

Found 15 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 15 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 15 Documents
Search