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All Journal Profita : Komunikasi Ilmiah dan Perpajakan JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Jurnal Cendekia Ilmiah
Frida Widyawati Triasningrum
STIE Semarang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Fraud Diamond Theory dalam Pengelolaan Dana Desa Mukhlas Adi Putra; Frida Widyawati Triasningrum; Sarastanto Aulia Heru Pranoto
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 1 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2021.v14i1.007

Abstract

This article defines that Fraud Diamond Theory is a tool to detect acts of fraud that occur in the use of village funds in Guntur Regency, Demak Regency. Proxies used in Fraud Diamond Theory are transparency on the pressure variable, ineffective monitoring on the opportunity variable, external audit quality on the rationalization variable, and positioning on the ability variable. The population in this study were all village officials found in Guntur District. The method used is nonprobability sampling and sampling cuota. There are 18 villages in Guntur District and 10 villages will be given 10 copies of each questionnaire. The questionnaire returned 153 copies of the 180 distributed questionnaires. Multiple linear regression was used in the analysis of test data with the help of the SPSS Version 21 software program. This study found that pressure and rationalization did not significantly affect fraud detection. Whereas opportunity and capability will significantly influence fraud detection on the use of village funds
Pengaruh Tayangan Native Speakers Without Substitles Terhadap English Lingua Franca Di Kalangan Young Learners Yovita Mumpuni Hartarini; Frida Widyawati Triasningrum
J-CEKI : Jurnal Cendekia Ilmiah Vol. 1 No. 5: Agustus 2022
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v1i5.742

Abstract

This study reveals one way to introduce English as a universal language from an early age to children at home by subscribing to Digital TV. If subtitles are not used, the viewers then try to listen to the meaning of the speakers of the characters, which in this case are called native speakers. This is what is called listening, which is the main basic ability and skill in language. As elementary school students as well as young learners, English is still an interesting subject for them because they are considered as intelligent people if they can speak English well. Although the English course is not tested in the UN (National Examination) at the elementary level, they will find the next level of education when they face the UN. Thus, it is necessary to have ways and strategies in mastering English at least to be trained in listening to films on Digital TV shows without subtitles. The research team has found several elementary school students who excel in their English subject because their parents subscribe to digital TV at home and there is an assumption from parents that when their children's favorite cartoon films that are still in elementary school have been watched without subtitles, they are able to increase their vocabulary (vocabularies) and daily verbal utterances interspersed with English (lingua franca) which they apparently got from Digital TV shows at home.
EFFICIENCY OF CASH TURNOVER, INVENTORY, AND RECEIVABLES: THE SECRETS BEHIND THE PROFITABILITY LEVEL OF FOOD AND BEVERAGE COMPANIES Mochamad Arif; Zumrotun Nafiah; Frida Widyawati Triasningrum
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 7 No 2 (2025): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v7i2.318

Abstract

This study aims to analyze the effect of cash turnover, inventory turnover, and receivables turnover on profitability in manufacturing companies within the food and beverage sector listed on the Indonesia Stock Exchange (IDX) for the 2020–2023 period. Profitability reflects a company's ability to generate profits through the effective management of resources and working capital. In this study, profitability is measured using the Return on Assets (ROA) ratio, which indicates how efficiently assets are utilized to generate earnings. The research data were obtained from the annual financial reports of companies listed on the IDX. The population consisted of 46 manufacturing companies, and by applying a purposive sampling technique, 12 companies were selected as samples over a three-year observation period, resulting in 36 total data observations. This study employs a quantitative associative approach, and the data were analyzed using multiple linear regression with the SPSS software. The results show that cash turnover has no significant effect on profitability, indicating that fluctuations in cash do not necessarily impact company profits. In contrast, inventory turnover has a positive and significant effect on profitability, implying that faster inventory conversion into sales leads to higher profits. Meanwhile, receivables turnover also has a significant effect on profitability, demonstrating that effective receivables management contributes to increased profitability. Simultaneously, the three independent variables—cash turnover, inventory turnover, and receivables turnover—affect the profitability of manufacturing companies. These findings highlight the importance of effective working capital management in enhancing financial performance. Efficient management of cash, inventory, and receivables helps maintain liquidity and accelerate the operating cycle, which ultimately boosts profitability. This study is expected to provide valuable insights for manufacturing companies to optimize their working capital management and for investors to assess corporate financial performance. Moreover, it serves as an academic reference for future research by suggesting the inclusion of additional variables such as firm size or liquidity.
Co-Authors Mochamad Arif Putra, Mukhlas Adi Sarastanto Aulia Heru Pranoto Yovita Mumpuni Hartarini Zumrotun Nafiah