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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Journal of Accounting and Investment SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Inovasi Pendidikan Ekonomi Jurnal Informatika Ekonomi Bisnis Rangkiang: Jurnal Pengabdian Pada Masyarakat Jurnal Marketing Jurnal Ecogen Jurnal Informatika Ekonomi Bisnis RANGKIANG: Jurnal Pengabdian Pada Masyarakat Review of Management, Accounting, and Business Studies
Defriko Gusma Putra
Universitas PGRI Sumatera Barat
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Journal : Jurnal Ecogen

 1 
Pendekatan Remote Auditing Untuk Internal Audit Dalam Mendeteksi Kecurangan (Fraud) Pada Masa Pandemi Covid-19 Defriko Gusma Putra
Jurnal Ecogen Vol 4, No 1 (2021): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v4i1.10575

Abstract

The worsening economic conditions and weak supervision and the distorted focus of companies in facing the Covid-19 pandemic crisis open opportunities for fraudsters in companies that take advantage of the conditions to take actions that harm the company. The Covid-19 pandemic currently occurring has also affected work activities and the internal audit audit process that have been previously determined due to the imposition of PSBB and the prohibition of face-to-face activities so that it has an impact on obtaining audit evidence from restrictions on travel access to checkpoints in several areas. This research is expected to provide insights and solutions related to the application of a remote auditing approach to internal audit in detecting fraud during the Covid-19 pandemic. During the Covid-19 pandemic, remote auditing was the right choice to implement with the various advantages and disadvantages of remote auditing itself, remote auditing became an alternative so that work activities and the inspection process could continue and the role of internal audit in realizing added value for the company to assist management and directors in improving the internal control process and optimizing the detection of fraud.
Apakah Efek Pandemi Covid-19 Meningkatkan Return Saham Perusahaan Teknologi ? Yafez Rahmentio; Annisaa Rahman; Defriko Gusma Putra; Riyadi Aprayuda
Jurnal Ecogen Vol 5, No 2 (2022): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v5i2.13107

Abstract

This study aims to identify the impact of the covid pandemic on technology company stock returns. In particular, this study will classify the stock returns of technology companies from the beginning to the time the Covid-19 pandemic occurred in Indonesia. This study uses a qualitative descriptive literature study method to describe stock price report data from 28 technology companies in Indonesia which are members of 23 technology companies engaged in software development and information technology services, and 5 technology companies in the hardware and equipment sector. The results of this study indicate that 12 of the 28 companies that are members of the technology sector provide a return of more than 100% within one year. Then, as a result of the policy in dealing with the Covid-19 pandemic, companies engaged in the technology sector have a role as producers and distributors of procurement of equipment and services for the technology industry in creating new communications to support the daily activities of the community and other industrial sector companies. As a practical contribution, this research can be used as a reference for investors as an attractive investment option in their stock portfolio, because since the pandemic this company has been able to generate high profits.
Apakah Investasi pada Industri Pulp and Paper adalah Pilihan yang Tepat ? Kori Nofianti; Yurniwati Yurniwati; Defriko Gusma Putra
Jurnal Ecogen Vol 5, No 2 (2022): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v5i2.13158

Abstract

Investment is an economic activity that has the hope of prosperity in the future. The development of investment in financial instruments is increasing due to availability and demand. The Pulp and Paper industry in Indonesia currently has the potential to grow. Financial statement analysis is used to help decision makers. The type of research used in this research is quantitative research. by using secondary data obtained from the Annual Report obtained from the IDX website and the website of the company being sampled. The population in this study is the Pulp and Paper Industry which is listed on the Indonesia Stock Exchange in the financial statements for the period 2013 to 2017. The sample in this study is 5 companies consisting of: PT. Indah Kiat Pulp and Paper, Tbk (INKP), PT. Toba Pulp Lestari, Tbk (INRU), PT. Paper Basuki Rachmat Indonesia, Tbk (KBRI), PT. Alkindo Naratama, Tbk (ALDO) and PT. Fajar Surya Wisesa, Tbk (FASW). The results of the study recommend investors to choose the Pulp and Paper industry, because it has the potential to grow and develop. This is supported by campaigns and movements to reduce the use of single-use products, which of course can directly affect the demand for paper needs in the future and will automatically increase and increase paper prices. 
Pengaruh Inovasi dan Literasi Bisnis Digital Terhadap Keunggulan Bersaing Pelaku UMKM Kuliner Rumahan yang Terdaftar di GoFood Syofyan, Rita; Ananda Putri, Nia; Putra, Defriko Gusma; Hayati, Annur Fitri; Murdy, Khairi
Jurnal Ecogen Vol 7, No 4 (2024): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v7i4.16584

Abstract

This study aims to determine and analyze the influence of innovation and digital business literacy on the competitive advantage of home-based culinary SMEs registered by GoFood in Padang City. This type of research is an associative descriptive study. The population in this study are home-based culinary SMEs registered by GoFood in Padang City. The sample used was 75 SMEs using proportional non random sampling. The type of data in this study is primary data. Data processing uses SPSS22. The data collection technique used is a questionnaire. The data that has been collected was analyzed by descriptive analysis. This study uses multiple regression analysis.Based on the results of the study, it is known that innovation has a significant effect on the competitive advantage of home-based culinary MSME actors registered with GoFood in Padang City with a value of Sig 0.011<0.05, digital business literacy has a significant effect on the competitive advantage of home-based culinary MSME actors registered with GoFood in Padang City with Sig 0.002< 0.05, innovation and digital business literacy have a significant effect on the competitive advantage of home-based culinary SMEs registered by GoFood in Padang City with Sig 0.024 <0.05
Analisis Perbandingan Menggunakan Model Altman Z-Score dan Zmijewski dalam Memprediksi Potensi Kebangkrutan Perusahaan Mustika, Mustika; Rahmi, Elvi; Putra, Defriko Gusma
Jurnal Ecogen Vol 8, No 2 (2025): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v8i2.17288

Abstract

This study aims to determine whether there are differences in bankruptcy prediction results between the Altman Z-Score and Zmijewski models, and find out the most accurate model in predicting bankruptcy in clothing and luxury goods subsector companies included in the consumer cyclical sector and listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. This research is a type of comparative quantitative research. The population in the study included all clothing and luxury goods subsector companies listed on the IDX in that year, with purposive sampling technique used to determine the sample so that 19 companies were obtained as research objects. The data analysis technique used is a nonparametric statistical test, namely the Wilcoxon Signed Rank Test, with the help of SPSS version 26 software, as well as an accuracy level test to compare the accuracy of the Altman Z-Score and Zmijewski models. The results showed that there was a significant difference between the prediction results of the two models, and the Zmijewski model was proven to have the highest level of accuracy, which amounted to 89,47%, with a type I error rate of 10,53% and a type II error of 0%.
Pengaruh Literasi Digital dan Motivasi Belajar Terhadap Hasil Belajar Siswa Dewi, Laura Etika; Syofyan, Rita; Putra, Defriko Gusma
Jurnal Ecogen Vol 7, No 2 (2024): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v7i2.16028

Abstract

This research set out to answer the following questions: 1) the relationship between students' digital literacy and their desire to learn and their final grades, 2) the precise impact that digital literacy has on the academic achievement of these pupils, and 3) the precise impact that learning motivation has on the academic achievement of the candidates.  A causal associative design and quantitative approach were employed to carry out the investigation in this study. The 117 students making up the XI social studies class at SMA Pertiwi 1 Padang served as the study's population. We used a proportionate random selection technique to pick 91 people to take part in the survey. The multiple linear regression analysis was conducted using SPSS version 25 software. According to the results: 1) The academic performance of students in the eleventh grade at SMA Pertiwi 1 Padang is significantly affected by their level of digital literacy as well as their enthusiasm to learn. 2) These students' digital literacy greatly enhances their academic achievement, and 3) Their level of motivation to learn has a positive and substantial effect on their academic performance. According to the report, a whopping 47.7 percent of the learning outcomes of IPS SMA Pertiwi 1 Padang class XI students are impact by digital literacy and learning motivation.
Co-Authors Ananda Putri, Nia Anne Putri Annisa Rahman Aprayuda, Riyadi Dewi, Laura Etika Dina Amaluis Hayati, Annur Fitri HAYU YOLANDA UTAMI Hayu Yolanda Utami Indra Rahmat Khairi Murdy Kori Nofianti Mustika Mustika Nisha Selvia Nora Susanti Nurfika Dewi pratama, Indra Mulia Puguh Setiawan Rahayu, Rita Rahmat, Indra RAHMI, ELVI Rita Syofyan Saputra, Syailendra Eka Syofyan, Rita Yafez Rahmentio Yesmira Syamra, Yesmira Yodi Pratama Yurniwati Yurniwati