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All Journal JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) International Journal of Education, Vocational and Social Science
I Nyoman Romangsi
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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THE INFLUENCES OF ACCOUNTABILITY, TRANSPARENCY AND INTERNAL CONTROL WITH PARTICIPATION AS MODERATION VARIABLE ON FRAUD PREVENTION IN VILLAGE FUNDS MANAGEMENT Annisa Febriarty; M.Th. Heni Widyarti; I Nyoman Romangsi
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 5, No 1 (2022)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v5i1.3616

Abstract

This study aimed to analyze the influences of accountability, transparency, and internal control with participation as moderation variables on fraud prevention in village funds management. Primary and secondary data were collected by questionnaire and interview. The objects are five villages of Pabelan District, Semarang Regency namely, Bendungan, Karanggondang, Kadirejo, Terban, and Semowo. Sampling method used purposive sampling. The number of samples is 102 respondents of Village Officials, Badan Permusyawaratan Desa (BPD), and the Farmers Group (Kelompok Tani & Kelompok Wanita Tani). This study used IBM SPSS version 22 software program. The results of the hypothesis analysis are accountability and internal control partially influences fraud prevention while transparency partially does not influence fraud prevention. Accountability, transparency, and internal control simultaneously influence fraud prevention and participation moderates the influences of accountability, transparency, and internal control simultaneously on fraud prevention in village funds management.
The Analysis of Factors Affecting Stock Prices in Cigarette and Toobaco Companies Listed on the Indonesia Stock Exchange Kusmayadi, Kusmayadi; Dewi Sri Marsanti; Didiek Susilo Tamtomo; I Nyoman Romangsi; Sulistiyo, Sulistiyo
International Journal of Education, Vocational and Social Science Vol. 2 No. 03 (2023): August, International Journal of Education, vocational and Social Science (IJE
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijevss.v2i03.311

Abstract

This research has the aim to test the truth of Return On Equity (ROE), Earning Per Share (EPS), and Net Profit Margin (NPM) giving a simultaneous or partial effect on stock prices. In this research, the value of the company/company is proxied using Price to Book Value (PBV). This research uses a population of 5 Cigarette and Toobaco companies on the IDX list during the 2017-2021 period. Materials/data for the acquisition test are sourced from the financial report notes issued by the IDX. The sampling procedure uses a purposive sampling method that only uses Cigarette and Toobaco companies that are listed in succession during the 2017-2021 period, publishes historical stock prices during the research period, and does not experience losses during the research period. The number of samples that passed the category was 5 Cigarette and Toobaco companies which were studied for 5 years so the observation data were 25 observations. The results of the Coefficient of Determination in this study, which can be observed in Adjusted R Square, have a score of 42,9%. Stock prices can be influenced by ROE, EPS, and NPM, while the remaining 57,1% are influenced by other aspects that are not included in the study. Keywords : Earning per share, Return on Asset, Return on Equity, Net Profit margin, Stock Price
Co-Authors Annisa Febriarty Dewi Sri Marsanti Didiek Susilo Tamtomo Kusmayadi, Kusmayadi M.Th. Heni Widyarti Sulistiyo Sulistiyo