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Effect of Debt To Equity Ratio, Firm Size and Sales Growth on Return on Assets In Manufacturing Companies ‘Food and Beverage’ Listed on the Indonesia Stock Exchange (IDX) Sopandi Sopandi; Rita Yuniarti
Quantitative Economics and Management Studies Vol. 4 No. 5 (2023)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems1940

This study aims to determine whether there is an effect of debt to equity ratio, firm size and sales growth on return on assets. Researchers used quantitative methods with descriptive and verification approaches as a research method. Secondary data is used as data. The population of this study are 24 food and beverage manufacturing companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique uses saturated samples so that a sample of 24 companies is obtained. To measure the effect of the independent variable on the dependent variable, researchers used panel data regression analysis, classical assumption test, goodness of fit test and hypothesis testing. The results of the T test show that the debt to equity ratio has a negative and significant effect on ROA partially. Firm Size has no effect on ROA and Sales Growth has no effect on ROA. The results of the F test show that simultaneously debt to equity ratio, firm size and sales growth have a significant effect on return on assets

The Affect of Tax Awareness, Tax Service, and Tax Penalty on The Tax Compliance (A Case Study on the District’s Treasurer in Garut Regency) Khariidatul Bahiyyah; Rita Yuniarti
Jurnal Wacana Ekonomi Vol 22, No 3 (2023): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v22i3.2999

The purpose of this study is to testing the affect of tax awareness, tax service, and tax penalty on the tax compliance of the district’s treasurer in Garut Regency. The type of this research was quantitative with descriptive analysis research method. The samples in this research used probability sampling technique with cluster sampling, and it resulted in the total samples of 59 the district’s treasurer who were also taxpayers. The hypothesis testing was conducted through t-test. The result obtained from this research showed that the tax awareness and tax penalty influenced the tax compliance, while the tax service did not affect the tax compliance.

WORKSHOP PASIF INCOME: PENERIMAAN DIVIDEN SAHAM Silviana Silviana; Wedi Rusmawan; Diana Sari; Nuryaman Nuryaman; Ahmad Fadjar; Rita Yuniarti; Adhitya Adhitya; Annisha Annisha; Sahrul Sahrul
Jurnal Abdimas Bina Bangsa Vol. 4 No. 2 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i2.830

The objective of this activity is to provide a combination of theoretical knowledge to young prospective investors. Participants in this activity are postgraduate students with diverse backgrounds, including banking professionals, entrepreneurs in various fields such as mining, steel, culinary, coffee shops, private hospital employees, and entrepreneurs. The activity is conducted through a semester-long workshop. The results of the activity indicate that passive income runs smoothly and successfully, with participants highly satisfied with the clarity and comprehensibility of the dividend material and the expertise of the speakers. The facilities, internet access, and air conditioning were excellent. Furthermore, the proposal for the next research activity (PKM) related to the theme of practicing buying and selling stocks in the capital market using software highlights a strong interest in further developing their investment knowledge

Analysis of Human Development Index in West Java: Education and Health Approach Silviana Luqman; Wedi Rusmawan; Diana Sari; Nuryaman Nuryaman; Achmad Fadjar; Rita Yuniarti; Gedizza Fillah; Zakiah Annisha
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 12 No. 2 (2023): Jurnal Ilmiah Akuntansi dan Keuangan: July-December 2023
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v12i2.311

Research Objectives to analyze and determine the West Java Human Development Index (HDI) in the field of health and education. Types of Quantitative Descriptive Research. Research Subject of West Java Province. Observation period 2017-2019. The results showed that the HDI of education was still in the medium category, in line with the performance of the health service performance that showed that it was not effective. For HDIs the health sector gets a very high category, although it has gotten a very high category, there are still targets that have not been achieved. So it is necessary to evaluate and follow up for improvement and, always evaluate what driver the achievements. Always do a review to evaluate the achievement at the end of the year, to assess the success that has been realized, and to detect causes the target has not been achieved.

The Influence of Competency, Independence, Professional Skepticism on Fraud Detection on Financial Statements in The Regional Government of West Java Province Gusti Bara Tarimushela; Emilia Tri Tani; Rita Yuniarti
Eduvest - Journal of Universal Studies Vol. 4 No. 5 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i5.1259

The research aims to determine the influence of competence, independence and skepticism on fraud detection. The research method used was explanatory research, the research population was active auditors/examiners at the BPK RI Representative of West Java Province with a sample size of 80 people. The analysis used uses multiple linear regression tests, coefficient of determination tests and hypothesis tests. The research results show that examiner competency influences fraud detection in local government financial reports which shows that the examiner has good competence. The independence of examiners influences fraud detection in regional government financial reports. This shows that the independence of auditors at BPK RI West Java Province Representative is considered good but needs to be improved to be better. The professional skepticism of auditors in conducting audits influences fraud detection in regional government financial reports which are assessed. Good, although it still needs to be improved to be better.

PENGARUH NET INTEREST MARGIN, NON-PERFORMING LOAN DAN CAPITAL ADEQUACY RATIO TERHADAP RETURN ON ASSET BANK ASING TAHUN 2018 - 2022 Yuniarti, Rita; Sari, Diana; Rusmawan, Wedi; Nuryaman, Nuryaman; Fadjar, Achmad; Silviana, Silviana
Jurnal Riset Akuntansi Vol 16 No 1 (2024): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v16i1.12513

Decreasing and fluctuating ROA shows that the bank's performance is still not good, according to the OJK Research Director (2022), the banking sector's ROA start to increase but still not optimal. This study aims to empirically examine the effect of net interest margin, non-performing loans, and capital adequacy ratios on return on assets. The population in this study are foreign banks 2018-2022 with a sample of 10 banks in the good category according to the OJK. The results showed that Net Interest Margin (NIM) had a significant and positive effect on Return on Assets (ROA), Non-performing loans (NPL) had a significant and negative effect on Return on Assets (ROA), while Capital Adequacy Ratio (CAR) had no significant effect on Return on Assets (ROA). Keyword: Net Interest Margin, Non-Performing Loan, Capital Adequacy Ratio, Return on Assets

The Affect of Tax Awareness, Tax Service, and Tax Penalty on The Tax Compliance (A Case Study on the District’s Treasurer in Garut Regency) Bahiyyah, Khariidatul; Yuniarti, Rita
Jurnal Wacana Ekonomi Vol 22, No 3 (2023): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v22i3.2999

The purpose of this study is to testing the affect of tax awareness, tax service, and tax penalty on the tax compliance of the district’s treasurer in Garut Regency. The type of this research was quantitative with descriptive analysis research method. The samples in this research used probability sampling technique with cluster sampling, and it resulted in the total samples of 59 the district’s treasurer who were also taxpayers. The hypothesis testing was conducted through t-test. The result obtained from this research showed that the tax awareness and tax penalty influenced the tax compliance, while the tax service did not affect the tax compliance.

Analysis of Human Development Index in West Java: Education and Health Approach Luqman, Silviana; Rusmawan, Wedi; Sari, Diana; Nuryaman, Nuryaman; Fadjar, Achmad; Yuniarti, Rita; Fillah, Gedizza; Annisha, Zakiah
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 12 No. 2 (2023): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v12i2.311

Research Objectives to analyze and determine the West Java Human Development Index (HDI) in the field of health and education. Types of Quantitative Descriptive Research. Research Subject of West Java Province. Observation period 2017-2019. The results showed that the HDI of education was still in the medium category, in line with the performance of the health service performance that showed that it was not effective. For HDIs the health sector gets a very high category, although it has gotten a very high category, there are still targets that have not been achieved. So it is necessary to evaluate and follow up for improvement and, always evaluate what driver the achievements. Always do a review to evaluate the achievement at the end of the year, to assess the success that has been realized, and to detect causes the target has not been achieved.

Fraud Pentagon Theory for Detection of Fraudulent Financial Reports: A Preliminary Study in Manufacturing Enterprises in Indonesia Aziz, Taufiqul; Yuniarti, Rita
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i5.3490

The study aims to test whether the five elements of the Fraud Pentagon are useful in detecting fraud in financial reports. These five elements require proxy variables for analysis and cannot be directly measured. Pressure is measured through external pressure. The nature of industry can be used to measure opportunity. Rationalization is measured by AUDCHANGE. Capability is measured through DCHANGE. Arrogance is measured through the CEO's picture. 23 manufacturing enterprises in the consumer goods category on the IDX were included in the study sample for the 2019–2022 period. The research samples consist of financial statements and annual reports as secondary data. The data was analyzed using logistic regression, and the samples were chosen through purposive sampling. Results showed the significant impact of opportunity, pressure, rationalization, and arrogance on financial report fraud. And for the variable of capability, it showed that it has no effect on fraudulent financial statements.

Analisys of Fraud Diamond Theory in Detecting Fraudulent Financial Statement: Study in Manufacturing Company in Indonesia Kurnia, Pedi; Yuniarti, Rita
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i5.3572

This study aims to analyze the application of the Fraud Diamond Theory in detecting fraudulent financial statements in manufacturing companies in Indonesia. The Fraud Diamond Theory, which consists of four key elements—pressure, opportunity, rationalization, and capability—provides a comprehensive framework for understanding the factors that drive individuals to commit financial fraud. Using a sample of financial data from selected manufacturing firms, this research examines how these four elements contribute to fraudulent behavior and evaluates their effectiveness in identifying financial statement irregularities. The study utilizes quantitative methods, employing financial ratio analysis, statistical tests, and data on corporate governance to assess the likelihood of fraud within these companies. The results indicate that the elements of pressure and opportunity play a significant role in facilitating fraudulent activities, while rationalization and capability also contribute but are more difficult to quantify. The findings suggest that incorporating Fraud Diamond indicators into corporate governance and internal audit systems can enhance the early detection of financial fraud in manufacturing firms in Indonesia. This research contributes to the growing body of literature on fraud detection, offering insights for regulators, auditors, and corporate stakeholders to strengthen financial oversight and prevent financial misstatements.

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