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All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) WIDYAKALA JOURNAL Bilancia : Jurnal Ilmiah Akuntansi Journal of Business, Management, and Accounting Jurnal Akuntansi Journal of Community Service and Engagement Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru Jurnal Teknik Industri Jurnal Abdi Masyarakat Multidisiplin International Journal Multidisciplinary Science

Darwis, Hidayat

STIE Muhammadiyah Jakarta

Author-ID : 3532601

Aerospace Engineering Arts Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences Transportation Other

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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.

Co-Authors Abdul Rahman Abdullah Nasir Achmad Yusup Sulaiman Aneska, Azra Anton Anton Febvian, Jesylia Wina Ilza Febrina IMAM SANTOSO Karlinah, Lady Lukman Ibrahim Mulyadi Mulyadi Mulyanti, Rita Yuni Musfita, Risha Pandaya Pandaya Ramdany, Ramdany Rasenda Rizky Risdianto Rudy Rudy Samukri, Samukri Siti Zulaekha Soma, A. Mukti Suharti Supriatiningsih Supriatiningsih S Supriatiningsih, Supriatiningsih Supriatningsih, Supriatiningsih Suryani, Febdwi Tri Wulandari Viniyati Maftuchach Wati, Lela Nurlaela

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