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All Journal Kodifikasia: Jurnal Penelitian Islam IJTIHAD Jurnal Ilmu Pangan dan Hasil Pertanian Asia-Pacific Management and Business Application Jurnal Analisis Bisnis Ekonomi JPP Jurnal Kesehatan Poltekkes Palembang El-Barka: Journal of Islamic Economics and Business Dinamika Journal : Pengabdian Masyarakat Konservasi Hayati PERAHU (PENERANGAN HUKUM) : JURNAL ILMU HUKUM Jurnal Ekonomi dan Bisnis Journal of Islamic Economics Niqosiya: Journal of Economics and Business Research Jurnal Seni dan Pembelajaran Al-Tijary : Jurnal Ekonomi dan Bisnis Islam Journal of International Conference Proceedings Jurnal Abdi Dharma Masyarakat Journal of Applied Community Engagement (JACE) Mediator: Jurnal Komunikasi Journal of Economics, Law, and Humanities Jurnal Analisis Bisnis Ekonomi
Shinta Maharani
IAIN Ponorogo
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Learn From The Biggest Accounting Fraud In 95 Years Shinta Maharani; Asmak Ab Rahman; Veni Soraya Dewi
Jurnal Analisis Bisnis Ekonomi Vol 23 No 1 (2023): January-June
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v23i1.9215

Abstract

This study analyses the panel data on the 96 most significant fraud cases from 1925 to 2020. The focus will be on agency theory because it affects falsified accounting as the most common type of accounting fraud and then Overstated Assets, Sales, and Revenues. Descriptive statistics with the 96 most prominent cases based on literature have been identified to understand the topic better. The data collected from 1925 to 2020 is presented and summarised in specific tables and graphs for a more immediate understanding. The mixed method was used to analyze 476 data items, both quantitative and qualitative research, with SPSS and Nvivo applications. This research found that 61 out of 96 fraud cases are from the USA, and the most auditor firm being Price Water House. The evidence that emerged is that none of the cases analyzed deals with the pandemic --the fraud occurred years ago- to understand possible practical implications and further theoretical contributions. This research suggests that auditors should apply business ethics to be more proactive and pragmatic, considering how quickly events change and the uncertainty that arises. This study contributes to advancing knowledge of the accounting world, specifically of fraud. As far as the authors know, this is the first study that analyzes the panel data on fraud with mixed methods.
The Effect of the Performance of the Board of Commissioners and Directors on Company Profitability in the 2019-2021 Jakarta Islamic Index (JII) With Salary as a Moderating Variable Dwiyanti, Susi; Damanuri, Aji; Maharani, Shinta
Journal of Islamic Economics (JoIE) Vol. 3 No. 2 (2023)
Publisher : Prodi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/joie.v3i2.7651

Abstract

Introduction: During the pandemic, many companies experienced a decline in profitability. One of them is what happened to companies included in the Jakarta Islamic Index (JII). During the pandemic the performance of the board of commissioners and directors could have been more optimal while the number of salaries for the board of commissioners and directors remained even increased. This can be seen from the profitability of several companies that are members of the Jakarta Islamic Index (JII), which are still below the average standard. The profitability of several companies that are members of the Jakarta Islamic Index (JII) is experiencing an imbalance. This study aims to determine the effect of the board of commissioners and directors on the profitability of companies that are members of the Jakarta Islamic Index (JII) for 2019-2021 and salary as a moderating variable. Research Methods: This study uses a population of companies that are members of the Jakarta Islamic Index (JII) for 2019-2021, using a sample of 54 companies. The type of this research is quantitative research. Meanwhile, data collection techniques use documentation and observation of the annual reports of companies that are members of the Jakarta Islamic Index (JII) for 2019-2021. Data analysis used is moderation regression analysis, classic assumption test, hypothesis testing and coefficient of determination (R2). Result: the results of this study indicate that the boards of commissioner variables affect the profitability of companies that are members of the Jakarta Islamic Index (JII) for 2019- 2021. The Directors influence the profitability of companies that are members of the Jakarta Islamic Index (JII) for 2019-2021. Meanwhile, salaries significantly moderate the influence of the board of commissioners and directors on the profitability of companies that are members of the Jakarta Islamic Index (JII) for 2019-2021. Conclusion: The results of this study indicate that the board of commissioners variables affect the profitability of companies that are members of the Jakarta Islamic Index (JII) for 2019-2021.
The Implementation of Archive Storage for Enhanced Document Retrieval at PT Kusuma Satria Dinasasri Wisatajaya Batu, Indonesia Maharani, Shinta
Journal of Applied Community Engagement Vol 4 No 1 (2024): Journal of Applied Community Engagement (JACE)
Publisher : ISAS (Indonesian Society of Applied Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jace.v4i1.805

Abstract

This study examines archive storage implementation to facilitate document retrieval at PT Kusuma Satria Dinasasri Wisatajaya Batu's Human Resources Department. It adopts a qualitative approach, employing observation, interviews, and documentation for data collection. The research shows that the way archives are stored isn't as good as it could be. This is demonstrated by problems like insufficient understanding and supervision of archives, no borrowing procedures, archives that keep growing, and a lack of staff that makes retrieval times longer. These challenges significantly impact job performance. Suggestions for improvement include enhancing employees' understanding of the importance of archives and organisational systems. We advise implementing a Record Retention Schedule (RRS) to manage archive accumulation effectively. Addressing space constraints and establishing borrowing procedures with defined periods are essential. Moreover, a monitoring system for archives is crucial to ensure proper organisation and maintenance. In conclusion, optimising archive storage practices is vital for efficient document retrieval and organisational effectiveness. By addressing identified issues and implementing suggested improvements, PT Kusuma Satria Dinasasri Wisatajaya Batu can enhance its archive management processes and support smoother operations in the Human Resources Department.
Bentuk Tari Ittar Mulei Di Sanggar Widya Sasmita Kabupaten Lampung Tengah Maharani, Shinta
Jurnal Seni dan Pembelajaran Vol 11, No 4 (2023): Jurnal Seni dan Pembelajaran
Publisher : Jurnal Seni dan Pembelajaran

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

Abstract

The Ittar Mulei dance is a cultural heritage dance from Central Lampung that depicts the process of releasing the bride to the groom. The research aims to describe the form of the Tari Ittar Mulei in the Widya Sasmita Studio, Central Lampung Regency. This study uses a qualitative descriptive method, collecting data through observation, interviews, and documentation. The data analysis technique is divided into three stages: reduction, presentation, and conclusion drawing. The research findings show that the elements of Tari Ittar Mulei consist of movements, musical accompaniment, makeup, costumes, props, and floor patterns. The dance has three movement parts: matek, cangget, and bedana. The musical accompaniment includes gongs, canang, drums, gujih, accordion, kulintang, rebana, and bedug. The costumes include clothes brackets, tapis cloth, kamisol, selappay tapis, bebe, belt, and bridal siger. The props used in this dance are tapis cloth, talam becaluk, and two pieces of selendang cloth. There are five floor patterns in Tari Ittar Mulei: letter A-shaped, arrow, letter V, two three two, and hexagon.Keywords: dance form, Ittar Mulei dance, widya sasmita company
The Effect of Debt to Equity Ratio on Earnings Management With Good Corporate Governance As The Moderating Variable Maharani, Shinta; Prastiwi, Arum
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2478

Abstract

This study aims to empirically prove the effect of Debt to Equity Ratio on Earnings Management with the moderating variable of Good Corporte Governance represented by the composition of the board commisioners and the board commissioner meeting frequencies. This study employs a quantitative approach utilizing secondary data of the financial report and annual reports as the main data source. The population in this study include financial companies listed on the Indonesian Stock Exchange (IDX) between 2019 and 2021, from which the 77 samples were selected through purposive sampling, the data are analyzed by multiple regression processed by SPSS software. The results of this study exhibit that high Debt to Equity Ratio  is likely to result in high earnings management. Good Corporate Governance represented by Composition of Board Commissioners does not dwindle the effect of Debt to Equity Ratio on Earnings Management while Good Corporate Governance represented by Board Commissioner meeting frequencies reduce the effect of Debt to Equity Ratio on Earnings management.
“Capturing The Watchdog”: How Regional Budget Weaken The Role of Local Media? Rianto, Puji; Maharani, Shinta; Gelgel, Ni Made Ras Amanda; Wahyudi, Risky; Afifi, Subhan
Mediator: Jurnal Komunikasi Vol. 16 No. 1 (2023): Mediator: Jurnal Komunikasi
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/mediator.v16i1.2145

Abstract

The political economy perspective suggests that the organization and financing of mass media influence media content. This research examines how the regional revenue and expenditure budget (APBD) financing has affected (the quality of) content and public communication. The study was conducted in Yogyakarta and Bali. This study uses qualitative methods. Data is collected through in-depth interviews and observations of the news. In-depth interviews were conducted with journalists, academics, and media analysts in Yogyakarta and Bali. This research found that the APBD significantly contributes as the revenue source of local media, particularly during the COVID-19 pandemic. Some media outlets even exhibit high dependency on APBD, as indicated by the sum of APBD they received. This has weakened the role of local media as a watchdog for local government while also creating a crisis for local public communication. Public communication today is predominantly filled with news emphasizing publicity rather than critical and investigative coverage of local issues. As a result, efforts to create an informed society as a prerequisite for democracy would be difficult to realize. The community’s involvement in local democracy is greatly defined by the quality of information they receive.
FAKTOR RISIKO FREKUENSI KUNJUNGAN BALITA PADA KASUS PNEUMONIA DI PUSKESMAS Maharani, Shinta
JPP JURNAL KESEHATAN POLTEKKES PALEMBANG Vol 15 No 2 (2020): JPP (Jurnal Kesehatan Poltekkes Palembang)
Publisher : Poltekkes Kemenkes Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36086/jpp.v15i2.559

Abstract

Latar Belakang: Batuk berulang pada balita dapat mengganggu pertumbuhan dan perkembangan balita dan meningkatkan kunjungan ulang balita ke pelayanan kesehatan. Tujuan studi ini adalah mengidentifikasi faktor-faktor yang berhubungan dengan frekuensi kunjungan karena batuk pada balita. Metode: Penelitian ini menggunakan desain potong lintang. Penelitian ini dilakukan di Wilayah Kerja Puskesmas Kecamatan Kembangan Jakarta Barat tahun 2013. Jumlah sampel yang diambil sebanyak 133 ibu dan balita yang memiliki keluhan batuk. Hasil: Hasil studi statistik frekuensi kunjungan karena batuk rata-rata 3 kali kunjungan dalam setahun dengan maksimal kunjungan 10 kali. Hasil analisis multivariat ditemukan hubungan bermakna faktor klasifikasi batuk dan musim hujan. Kesimpulan: Faktor klasifikasi batuk pada balita (pneumonia) merupakan faktor yang memiliki pengaruh paling besar terhadap frekuensi kunjungan karena batuk pada balita, sehingga perlu diberikan informasi pada keluarga untuk mencegah dan menanggulangi penyakit pneumonia yang dapat meningkatkan kunjungan balita karena batuk.
The Effect of Debt to Equity Ratio on Earnings Management With Good Corporate Governance As The Moderating Variable Maharani, Shinta; Prastiwi, Arum
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2478

Abstract

This study aims to empirically prove the effect of Debt to Equity Ratio on Earnings Management with the moderating variable of Good Corporte Governance represented by the composition of the board commisioners and the board commissioner meeting frequencies. This study employs a quantitative approach utilizing secondary data of the financial report and annual reports as the main data source. The population in this study include financial companies listed on the Indonesian Stock Exchange (IDX) between 2019 and 2021, from which the 77 samples were selected through purposive sampling, the data are analyzed by multiple regression processed by SPSS software. The results of this study exhibit that high Debt to Equity Ratio  is likely to result in high earnings management. Good Corporate Governance represented by Composition of Board Commissioners does not dwindle the effect of Debt to Equity Ratio on Earnings Management while Good Corporate Governance represented by Board Commissioner meeting frequencies reduce the effect of Debt to Equity Ratio on Earnings management.
Struktur Vegetasi di Habitat Ulin (Eusideroxylon zwageri) Cagar Alam Durian Luncuk II Khoiriyah, Zhulfatul; Maharani, Shinta; Nopita, Melni; Sazali, Ahmad
Konservasi Hayati Vol 20 No 2 (2024): OKTOBER
Publisher : Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/hayati.v20i2.36772

Abstract

Ulin (Eusideroxylon zwageri) is a species from the family of Lauraceae. Additionally, the plant is referred to as "medang-medangan" in Indonesia. Ulin is spread across Sumatra Island and Kalimantan Island in Indonesia. Ulin is also known by another name, Ironwood (kayu besi), due to the strength of its wood. Ulin is often used as a building material, house construction, etc. This research aimed to determine the structure of plants in the Ulin habitat. The findings of this research are of considerable import as they can furnish insights into the condition of the Ulin habitat in Durian Luncuk II Nature Reserve. Moreover, the results can serve as a foundation for the Ulin management and conservation in Durian Luncuk II Nature Reserve. The method used was quantitative. The data was collected using a purposive sampling method. The data analysis was based on the Density, Dominance, Importance, and Diversity Index value. As a result, the plant diversity in the Ulin habitat consists of 26 species from 19 families, with vegetation structures comprising seedlings, saplings, poles, and trees.
Dampak Alih Fungsi Lahan Pertanian Menjadi Kawasan Industri Terhadap Ketahanan Pangan Dalam Perspektif Maqashid Syariah Studi Pada Kecamatan Pilangkenceng, Madiun Fina Kholij Zukhrufin; Shinta Maharani
ark:/00000/jeb.v17i1
Publisher : Sekolah Tinggi Ilmu Ekonomi Port Numbay Jayapura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55049/jeb.v17i1.411

Abstract

Ketahanan Pangan merupakan kondisi terpenuhi, tersedianya pangan, baik jumlah maupun mutunya, terjangkau serta tidak bertentangan dengan agama. Pemenuhan ketahanan pangan di Kecamatan Pilangkenceng terkendala beberapa faktor diantaranya laju pertumbuhan penduduk, jumlah konsumsi beras dan luas lahan pertanian. Penelitian ini bertujuan untuk menggali tentang dampak alih fungsi lahan pertanian menjadi kawasan industri terhadap ketahanan pangan dalam perspektif maqashid syariah. Adapun teknik yang digunakan peneliti yaitu penelitian deskriptif menggunakan metode pendekatan kualitatif. Hasil penelitian ini menunjukkan alih fungsi lahan pertanian sekitar 17 Hektare menjadi kawasan industri di Kecamatan Pilangkenceng belum mengganggu ketahanan pangan di sana. Mengacu produksi beras dan jumlah kebutuhan pangan yang didasarkan atas jumlah penduduk di Kecamatan Pilangkenceng ternyata masih bisa terpenuhi akan kebutuhan konsumsi beras maka bisa disimpulkan aksesibiltas beras masih cukup baik dan masih merata.
Co-Authors Ab Rahman, Asmak Ahmad Sazali Aji Damanuri Al Falah, Sarah Amelia Nur Wahidah Al Hajar, Maulana Noor Fajri Ananda, Selvira Paulina Anggarani, Susi Rahayu Anggarani, Susi Rahayu Anita Rahayu Appe Hutauruk Apriliana, Silvia Arum Prastiwi Asmak Ab Rahman Asmak Ab Rahman Asmak Ab Rahman Dewi Nur Azizah Diana Mutiara Dwiyanti, Susi Ely Masykuroh Filia Fransiska Fina Kholij Zukhrufin I Made Tamba Indra Jaya Khoiriyah, Zhulfatul Luhur Prasetiyo Lutfia Abriet Fajriati Mardika Putra, I Wayan Agus Masruroh, Donni Lailatul Masruroh, Donni Lailatul Mayola Yosoa, Issac Jaques Miftahul Ulum Mochammad Syahrul Utomo Syam Ni Made Ras Amanda Gelgel Nopita, Melni Prawira-Atmaja, M Iqbal Puji Rianto Rahayu, Dwi Lestari Rahman, Asmak Ab Rini Apriyanti Rompas, Jopie Tommy Simanungkalit, Robert L Subhan Afifi Suminto, Ahmad Susi Rahayu Anggarani Taufik Maulana, Taufik Veni Soraya Dewi Wahyudi, Risky Yahya Muqorrobin, Yahya Yatti Sugiarti, Yatti Zukhrufin, Fina Kholij