Article Per Year (5 Year)
p-Index From 2020 - 2025
8.066
P-Index
This Author published in this journals
All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang SEGMEN Jurnal Manajemen dan Bisnis Jurnal Kajian Manajemen Bisnis Kompak : Jurnal Ilmiah Komputerisasi Akuntansi WARTA Measurement : Jurnal Akuntansi Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak Jurnal EMT KITA Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) Media Mahardhika Journal of Local Government Issues BALANCE Jurnal Akuntansi dan Bisnis Jurnal Ilmiah Edunomika (JIE) ASSET: Jurnal Manajemen dan Bisnis Budimas : Jurnal Pengabdian Masyarakat Journal of Management and Bussines (JOMB) Jurnal Pendidikan Nusantara Panrannuangku Jurnal Pengabdian Masyarakat EFL Education Journal Jurnal Pendidikan Nusantara Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Journal of Economics Development Issues Proceeding ISETH (International Summit on Science, Technology, and Humanity) Prosiding University Research Colloquium Jurnal Pemberdayaan: Publikasi Hasil Pengabdian kepada Masyarakat (JPM ITTC ) Room of Civil Society Development Duconomics Sci-meet (Education & Economics Science Meet) Jurnal Pendidikan Sains Indonesia (Indonesian Journal of Science Education) Riwayat: Educational Journal of History and Humanities Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Riset Akuntansi dan Keuangan Indonesia Golden Ratio of Taxation Studies Journal of Ekonomics, Finance, and Management Studies Room of Civil Social Development
Shinta Permata Sari
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Social Sciences Other

Published : 73 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 73 Documents
Search

 4   5   6   7   8 
Deteksi Kecurangan Laporan Keuangan dengan Pendekatan Vousinas Fraud Hexagon Model pada Perusahaan Sektor Energi di Indonesia Fivit Apriliya; Shinta Permata Sari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i2.7115

Abstract

This study aims to analyze the effect of the fraud hexagon model by involving elements of stimulus, capability, opportunity, rationalization, ego/arrogance, and collusion to detect financial statement fraud. The sample of this study is energy sector companies listed on the Indonesia Stock Exchange in 2021-2023, totaling 41 companies or 123 data points determined using the purposive sampling method. Hypothesis testing in this study used logistic regression analysis. The results of this study indicate that stimulus elements in terms of financial stability and collusion affect financial statement fraud. Other elements are stimulus elements in terms of external pressure, financial targets, and personal financial need; capability elements; opportunity elements regarding ineffective monitoring and nature of industry; rationalization elements; and ego/arrogance elements that do not affect financial statement fraud. This research is expected to provide information on the factors that cause fraud and detect fraud in financial reports. It can be used as a reference to improve the auditor's duties in testing the fairness and appropriateness of the presentation of financial reports.
Financial Analysis of Underpricing Levels in Companies Conducting IPO on the Indonesian Stock Exchange Nugraheni, Isnawati; Sari, Shinta Permata
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2024: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.5370

Abstract

Purpose: The phenomenon of underpricing does not only occur in Indonesia, but almost all over the world. The aim of this research is to establish the affect of financial ratios on the level of stock underpricing in firm conducting Initial Public Offering (IPO) and are recorded on the Indonesia Stock Exchange (IDX) for the term 2021-2023. Methodology: The technique of examination in this research is quantitative data examination application multiple linear regression. The purposive sampling method is used to select samples, and 94 companies are obtained that met the research criteria after outliers are made. The process of collecting secondary data is done through documentation studies. The data examination technique is assisted by the SPSS 26.00 software. Results: The analysis test results obtained that liquidity and financial leverage have no affect on the underpricing levels, whereas activity ratio and firm size have negative significant affect, but ROE tend a positive significant affects on the underpricing levels. The decrease in uncertainty by the company will also reduce the level of underpricing. Applications/Originality/Value: Many previous research have explore the factors that affect underpricing, but studies that specifically explore the role of financial ratios are still limited, especially for the post-2020 period. This research contributes to the literature by assure fresh empirical proof on the relationship between liquidity ratio (CR), financial leverage (DER), activity ratio (TATO), firm size (SIZE), and profitability (ROE) to underpricing which can then be adopt into advisement for investors, issuers, and underwriters in making decisions.
The Effect of Public Ownership Portion, Financial Distress, and Long-Term Risk on Voluntary Disclosure Winasis, Dery Awang; Sari, Shinta Permata
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2024: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.5402

Abstract

Purpose: This study seeks to examine the impact of public ownership, financial distress, and long-term risk on the extent of voluntary disclosures made by companies that belong to the property and real estate sector listed on the Indonesia Stock Exchange. Methodology: The data from the 2020–2022 annual reports of real estate and property firms listed on the Indonesia Stock Exchange are used in this study. A sample of 123 companies are chosen using a purposive sampling technique. The hypotheses are tested using SPSS 25's multiple linear regression analysis. Results: The results of this study show that both public ownership and financial distress have a negative effect on voluntary disclosure. Conversely, long-term risk has a significant effect on voluntary disclosure. Applications/Originality/Value: This research endeavors to identify the factors that investors should consider when assessing the performance of a company prior to making investment decisions. From an academic perspective, this research aims to enhance the understanding and knowledge of the subject matter, contributing to the advancement of accounting science, specifically financial accounting. Moreover, the findings may provide valuable insights to companies in their decision-making processes and serve as a reference point for future research.
TINJAUAN TENTANG FIRM SIZE, ENVIRONMENTAL PERFORMANCE, DAN VOLUNTARY DISCLOSURE TERHADAP NILAI PERUSAHAAN: STUDI KASUS PADA PERUSAHAAN IDX-IC SEKTOR ENERGI Riska Milia; Shinta Permata Sari
Jurnal Akuntansi Vol 10, No 2 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v10i2.2048

Abstract

ABSTRAK Nilai perusahaan tercemin dalam persepsi investor terhadap kemampuan perusahaan dalam mengelola sumber daya, yang dapat dilihat dari harga saham perusahaan pada akhir tahun. Penelitian terhadap nilai perusahaan penting karena berkaitan dengan tujuan jangka panjang perusahaan, yakni memastikan keberlanjutan operasionalnya. Penelitian ini bertujuan untuk mengetahui pengaruh firm size, environmental performance, dan voluntary disclosure terhadap nilai perusahaan. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Sampel dalam penelitian ini adalah perusahaan IDX-IC sektor energi pada tahun 2018-2022 yang diambil dengan menggunkan teknik purposive sampling dan diperoleh 19 sampel dengan 95 observasi. Penelitian ini menggunakan metode analisis regresi dengan tingkat signifikansi 5%. Penelitian ini menyimpulkan bahwa firm size dan voluntary disclosure berpengaruh terhadap nilai perusahaan, sedangkan environmental performance tidak berpengaruh terhadap nilai perusahaan. Kata Kunci: nilai perusahaan, firm size, environmental performance, voluntary disclosureABSTRACTFirm value is reflected in investors perceptions of the company’s ability to manage resources, which can be seen from the company’s share price at the end of the year. Research on firm value is important because it is related to the company’s long-term goals, namely ensuring the sustainably of its operations. This research aims to examine the effect of firm size, environmental performance, and voluntary disclosure on firm value. The population are companies listed on the Indonesia Stock Exchange in the 2018-2022 period. The sample is the IDX-IC energy sector companies in the 2018-2022 period which are taken using purposive sampling technique and obtained 19 samples with 95 observations. This research uses regression analysis methods with a significance level of 5%. The research concludes that firm size and voluntary disclosure have effect on firm value, while environmental performance has no significant effect on firm value.Keywords: firm value, firm size, environmental performance, voluntary disclosure.
THE EFFECT OF GROWTH OPPORTUNITY, PROFITABILITY, CSR, FIRM SIZE, AND LEVERAGE ON EARNING RESPONSE COEFFICIENT Kusumawati, Eny; Wahyuningtyas, Adinda Putri; Sari, Shinta Permata
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 3 (2022) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i3.22028

Abstract

The earnings response coefficient (ERC) measures the magnitude of a stock’s abnormal return in response to the abnormal earnings components (unexpected earnings) reported by the company that issued the stock. This study, thus, aims to analyze the effect of growth opportunity, profitability, corporate social responsibility (CSR), company size, and leverage on the earnings response coefficient (ERC) in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique used in this study was purposive sampling. The sample of this study consisted of 180 companies that met the criteria as the unit of analysis. The analytical method employed was multiple linear regression analysis. The study results provide empirical evidence that CSR, firm size and leverage affected the earnings response coefficient. Meanwhile, growth opportunity and profitability did not affect the earnings response coefficient.
PENGINDRAAN KAPITAL INTENSITAS, ARUS KAS, DAN TINGKAT AKTIVITAS DALAM MEMPREDIKSI KESULITAN KEUANGAN Rahmadetta, Diva Tirta Nirwana; Sari, Shinta Permata; Ningsih, Suhesti
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

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

Abstract

Financial difficulties are an early symptom before bankruptcy occurs. Almost all companies in Indonesia avoid this condition by anticipating this symptom within and outside the company. This research aims to determine the effect of capital intensity, cash flow, and activity on financial distress in non-cyclical consumer sector companies for the 2020-2022 period. This research is a type of quantitative research using secondary data, namely the company’s audited financial statement that present in the annual report. The sampling technique used is a purposive sampling technique with a sample size of 119 data during 2020-2022 period. The data analysis used in this research is multiple linier regression analysis. The research result show that cash flow and activity influence financial distress. Meanwhile, capital intensity has no effect on financial distress.
KETERLIBATAN JENIS KEPEMILIKAN: MANAJERIAL, INSTITUSIONAL, DAN ASING DALAM KETERUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Almira Ayudia Mahsa; Shinta Permata Sari
Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i1.14064

Abstract

Corporate Social Responsibility merupakan implementasi upaya perusahaan meminimalkan dampak negatif yang terjadi pada bidang ekonomi, sosial, dan lingkungan akibat aktivitas operasional bisnis. Penelitian ini bertujuan untuk menganalisis pengaruh keterlibatan jenis kepemilikan yang dimiliki oleh manajemen, institusi, dan asing terhadap keterungkapan Corporate Social Responsibility. Populasi penelitian terdiri dari perusahaan yang namanya terdaftar di Bursa Efek Indonesia (BEI) untuk tahun 2021 sampai 2023. Sampel yang digunakan terdiri dari perusahaan perbankan yang terdaftar di BEI selama periode yang ditentukan, yaitu 2021-2023. Pendekatan pengambilan sampel menggunakan sampling purposive, artinya sampel yang dipilih harus memenuhi kriteria tertentu. Metode pengumpulan data menggunakan metode dokumentasi, yaitu dari Annual Report atau Sustainbility Reporting yang diperoleh dari website BEI maupun perusahaan. Data yang diolah dengan metode Analisis Refresi Linear Berganda. Hasil penelitian menunjukkan bahwa Kepemilikan Manajerial dan Kepemilikan Asing tidak berpengaruh terhadap Keterungkapan Corporate Social Responsibility, sementara itu Kepemilikan Institusional berpengaruh terhadap Keterungkapan Corporate Social Responsibility
PERSPEKTIF FRAUD HEXAGON DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAN CONSUMER NON-CYCLICALS DI INDONESIA Khusnul Khotimah; Shinta Permata Sari
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 1 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i1.14343

Abstract

Pemalsuan laporan keuangan dalam penyajian informasi merupakan tindakan kecurangan laporan keuangan. Dalam mendeteksi faktor dari fraud, terdapat beberapa teori dan yang terbaru yaitu teori fraud hexagon yaitu pengembangan teori oleh Vousinas (2019). Tujuan dari penelitian ini adalah untuk menganalisis penerapan perspektif fraud hexagon dalam mendeteksi kecurangan laporan keuangan yang mengintegrasikan enam faktor utama, yaitu pressure, opportunity, rationalization, capability, arrogance, dan collusion. Sampel penelitian ini yakni perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Metode pengambilan sampel menggunakan metode purposive sampling dan jumlah sampel dalam penelitian ini sebanyak 153 perusahaan. Hasil penelitian ini menunjukkan bahwa financial stability dan nature of industry berpengaruh terhadap kecurangan laporan keuangan, sedangkan financial target, external pressure, personal financial need, ineffective monitoring, change in director, change in auditor, frequent number of CEO’s picture, dan cooperation with government project tidak berpengaruh terhadap kecurangan laporan keuangan. Kata Kunci: kecurangan laporan keuangan, fraud hexagon, pressure, opportunity, rationalization, capability, arrogance, collusion.
Pendampingan Teknologi Penyiraman Otomatis Berbasis Arduino untuk Pupuk Cair Organik di Kebun Apel Desa Bulukerto Tunazjah, Savina; Nugraheni, Dian; Ilmiatunnisa’, Rahmatin; Sari, Shinta Permata; Prabowo, Himawan Ganjar
Room of Civil Society Development Vol. 4 No. 3 (2025): Room of Civil Society Development
Publisher : Lembaga Riset dan Inovasi Masyarakat Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59110/rcsd.624

Abstract

Industri apel di Indonesia menghadapi berbagai tantangan, salah satunya adalah hama dan penyakit tanaman. Perawatan kebun apel dari serangan hama di Desa Bulukerto tidak menghasilkan keuntungan. Hal ini mendorong pendampingan serta pengembangan solusi berkelanjutan untuk pengendalian hama apel. Sasaran dari kegiatan ini adalah masyarakat kelompok tani sebanyak 20 orang. Kegiatan ini bertujuan untuk melakukan pendampingan penyiraman pupuk cair organik berbasis arduino untuk pengendalian hama pada kebun apel di Desa Bulukerto. Sistem ini menggunakan pupuk cair alami yang aman dan ramah lingkungan. Pupuk cair memanfaatkan limbah kulit apel yang kurang dimanfaatkan masyarakat. Adapun metode pelaksanaan meliputi sosialisasi, pelatihan, pendampingan, dan monitoring. Hasil menunjukkan bahwa program ini mendapat respon positif dari masyarakat, memberikan pengetahuan baru kepada petani tentang penyiraman otomatis dapat meningkatkan penggunaan biopestisida ramah lingkungan, menghemat air melalui sistem penyiraman sehingga berpotensi meningkatkan hasil panen apel dan mengurangi kerugian. Kegiatan ini memberikan pemahaman baru bagi para petani mengenai teknologi penyiraman otomatis. Melalui pembinaan penyiraman otomatis dapat menjadi potensi terobosan baru dibidang pertanian berbasis teknologi.  Selain itu, respon positif dari masyarakat dapat dijadikan sebagai acuan kegiatan program kegiatan pengabdian selanjutnya.
Sosialisasi Pemanfaatan Pupuk Cair Non Sintetis Berbahan Dasar Kulit Apel di Desa Bulukerto, Kota Batu Tunazjah, Savina; Nugraheni, Dian; Sari, Shinta Permata; Ilmiatunnisa, Rahmatin
Panrannuangku Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2025)
Publisher : Lembaga Penelitian dan Pengembangan Teknologi dan Rekayasa, Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/panrannuangku3852

Abstract

Desa Bulukerto sebagai penghasil perkebunan apel memiliki potensi yang beragam. Akan tetapi, banyak limbah yang belum dimanfaatkan dengan baik, sehingga perlu dilakukan sosialisasi. Tujuan dari penelitian pengabdian ini adalah untuk mengetahui respon masyarakat, khususnya petani apel, dalam mengelola limbah kulit apel menjadi pupuk cair organik. Diharapkan dapat meningkatkan kepedulian lingkungan dan mendukung pertanian berkelanjutan. Hasil dari kegiatan ini mendapat respon positif dari masyarakat dan dapat meningkatkan wawasan serta kesadaran masyarakat.
Co-Authors Adhilla Harumningtyas Adinda Salsabila Almira Ayudia Mahsa Aminuyati Andiani, Diva Nur Andy Dwi Bayu Bawono Anggi Adellia Annur Rofiq Ariska Widya Puspitasari Aulia Zahwa Salsabilla Ayu Aris Diyanti Ayu Mandira Putri Sholekhah Azizah, Jihan Nur Bambang Suharjito Banu Witono, Banu Cystoma Aurora Wicaksananingtyas Dian Nugraheni Diva Tirta Nirwana Rahmadetta Dwi Astuti Ellen Monata Wahono Eny Kusumawati Erlinda Lusiana Erti Hamimi Fania Maulida Pangesti Fatwasari Soeratno Putri Febrian Febrian Fitri Rachmawati Ayuning Tyas Fitrianingrum, Artwidi Fivit Apriliya Florella, Maria Gehad Mohammed Sultan Saif Gita Olyvia Olyvia Fachrunnisa* Habiddin Himmatus Sholikhah Himmatus Sholikhah Himmatus Sholikhah Ilmiatunnisa, Rahmatin Ilmiatunnisa’, Rahmatin Indrastanti, Sri Retno Inka, Deva Ananda Jihan Nur Azizah Khusnul Khotimah Lina Ayu Safitri Lintang Kurniawati LMS. Kristiyanti Lubis, Annisa Fitri Madjid, Aulia Nuur Margono, Tiara Pramudya Wardani Melaty, Khoirul Putri Nabiil Afifah Putri Setiawan Nafisah Zulaikha Rahmalia Nastiti, Nadila Tri Ningsih, Suhesti Novida Pratiwi Novita Arianto Nugraheni*, Dian Nugraheni, Isnawati Nursiam, Nursiam Permatasari, Rizky Puput Prabowo, Himawan Ganjar Putra, Ramdhani Bayu Raden Roro Sekar Hayuningrum Rafine, Zhilan Syabrilla Permata Rahmadetta, Diva Tirta Nirwana Ramadhani, Alia Pramudita Ratih Dwi Siswani Riska Milia Rita Wijayanti Rozi Irfan Rosyadi Safitri, Fibriani Ayu Salsabil Faddhila Putri Setiawan Satria Pinandita Setiawan, Nabiil Afifah Putri Shafira Nurrahmawati Sholikhah, Himmatus Siti Khotimah Sri Widyaningsih Suhesti Ningsih Suhesti Ningsih, Suhesti Sumini Sumini Syafaqoh, Rizki Zahroh Tharisya Putri Kharisma Tunazjah, Savina Wafiatun Mukharomah Wahyuningtyas, Adinda Putri Wardhana, Sania Adelina Wayan Novitasari Wijayanti, Rista Putri Winasis, Dery Awang Yanuarta RE, Ramel