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All Journal Proceeding Seminar LPPM UMP Tahun 2014 Fokus Ekonomi JAB (Jurnal Akuntansi & Bisnis) Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Pengabdian Dharma Laksana JAB (Jurnal Akuntansi dan Bisnis) Buletin Abdi Masyarakat (BAM) Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Tematik International Journal of Management, Business and Social Sciences Jurnal Bisnis dan Kewirausahaan Asmara
Mohklas Mohklas, Mohklas
Akuntansi STIE Pelita Nusantara
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Faktor-Faktor yang mempengaruhi Harga Saham (Studi Empiris pada Perusahaan Perbankan tang terdaftar di Bursa Efek Indonesia Tahun 2020-2022) Romadon, Ahmad Sahri; Mohklas, Mohklas
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 3, No 1: April 2024
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v3i1.986

Abstract

This research aims to empirically test the influence of Return On Assets (ROA), Debt To Equity Ratio (DER) and Non Performing Loans (NPL) on Stock Prices (Empirical Study of Banking Companies Listed on the Indonesian Stock Exchange in 2020-2022). The population of this research is all banking companies listed on the Indonesian Stock Exchange in 2020-2022. The sample used in this research was 20 companies multiplied by 3 research periods with results of 60 respondents. This research uses a purposive sampling technique, namely a sampling technique that provides the opportunity to become a sample member with certain criteria. Then the data collection method is through questionnaires and data analysis using SPSS 25 which includes validity, reliability, classical assumption tests, multiple regression analysis, hypothesis testing using the t test and R2 test. The results of this research show that the independent variables, namely ROA and DER, have a positive and significant effect on share prices (Y), while NPL has a negative effect on stock prices. Based on the coefficient of determination value of 0.295, this means that 29.5 percent of the variation in share prices can be explained by 3 independent variables, namely ROA, DER, NPL. Meanwhile, the remaining 70.5 percent is explained by other variables. Keywords: ROA, DER, NPL, Share Price
ANALISIS PENGARUH PENGALAMAN AUDIT, SKEPTISME PROFESIONAL, RED FLAGS, DAN TEKANAN ANGGARAN WAKTU TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN Eriyanti, Eriyanti; Widaryanti, Widaryanti; Mohklas, Mohklas
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 1: April 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i1.443

Abstract

This study aims to analyze the effect of audit experience, professional skepticism, red flags and time budget pressure on the ability to detect fraud in KAP Semarang City. The population in this study were auditors at KAP in Semarang City. Data collection was carried out using convenience sampling method and the number of respondents was 64 respondents. The type of data used is primary data. This study uses a questionnaire in data collection. The test technique used is validity test, reliability test, classical assumption test includes normality test, multicollinearity test, and heteroscedasticity test. Hypothesis testing in this study uses multiple linear regression analysis and hypothesis testing with the help of SPSS version 21. The results of this study indicate that audit experience, professional skepticism, red flags have a positive and significant effect on the ability to detect fraud. Meanwhile, time budget pressure does not have a positive effect on the ability to detect fraud.Keywords: Audit Experience, Professional Skepticism, Red Flags, Time Budget Pressure and Fraud Detection Ability.
ANALISIS PENGARUH PROFITABILITY DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DEVIDEN DENGAN LIKUIDITAS SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2015 – 2019) Susanto, Defri; Pancawardani, Nurul Latifah; Mohklas, Mohklas
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 1: April 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i1.439

Abstract

ABSTRACT This study aims to analyze the effect of profitability and investment opportunity set on dividend policy with liquidity as a moderating variable. The independent variables used in this study are profitability and investment opportunity set. The moderating variable in this study is liquidity. The dependent variable in this study is dividend policy. This study uses secondary data derived from the annual financial statements. The population in this study are banking companies listed on the Indonesia Stock Exchange for the period 2015 - 2019. The sampling technique used is purposive sampling and the number of samples is 55 data. The data analysis method used Interaction Test or Moderate Regression Analysis (MRA). The results of this study indicate that profitability has no effect on dividend policy. The investment opportunity set has no effect on dividend policy. Liquidity does not moderate the effect of profitability on dividend policy. Liquidity does not moderate the effect of the investment opportunity set on dividend policy.Keyword : Profitability, Investment Opportunity Set, Likuidity, Dividend Policy.
ANALISIS PENGARUH SISTEM PENGENDALIAN INTERN, SISTEM INFORMASI AKUNTANSI PERSEDIAAN BARANG DAN SISTEM INFORMASI AKUNTANSI PENJUALAN TERHADAP PENINGKATAN PENJUALAN ( Studi Kasus Pada PT. Jateng Argo Berdikari ) Fuad, Syifaul; Mohklas, Mohklas
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 3, No 2: Agustus 2024
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v3i2.991

Abstract

This research aims to find out whether the internal control system, inventory accounting information system and sales accounting information system have an effect on increasing sales. The population in this study were employees of PT. Central Java Argo Berdikari. Sampling was carried out using the census method and the sample size was 73 respondents. The type of data used is primary data. This research uses a questionnaire in collecting data. The test techniques used are validity tests, reliability tests, classical assumption tests including normality tests, multicollinearity tests and heteroscedasticity tests. Hypothesis testing in this study used multiple linear tests with SPSS version 26. The results of this research show that the Internal Control System has no effect and is not significant on increasing sales, the Goods Inventory Accounting Information System has a positive and significant effect on increasing sales and the Sales Accounting Information System has no effect and is not significant on increasing sales. Keywords: Internal Control System, Inventory Accounting Information System, Sales Accounting Information System and Sales Increase.
PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN: Studi Kasus Pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia pada Tahun 2016-2019 Natalia, Theressa Meita; Luhgiatno, Luhgiatno; Mohklas, Mohklas
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 12 No. 2 (2021): Edisi Khusus Dies Natalis Merdeka , Jurnal Ilmu Manajemen dan Akuntansi Terapa
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (443.35 KB) | DOI: 10.36694/jimat.v12i2.337

Abstract

This study aims to determine the effect of pentagon fraud on fraudulent financial reporting. Pentagon fraud is proxied by five variables, namely the pressure factor which is proxied by external pressure, the opportunity factor is proxied by the ineffective monitoring, the rationalization factor is proxied by the audit opinion, the competence factor is proxied by the change of directors and the arrogance factor is proxied by the dualism of positions which are hypothesized to affect the fraudulent financial reporting. Population in this study were property and real estate companies listed on the Indonesia Stock Exchange for the period 2016-2019. There are 36 company data with the number of observations for 4 years (2016-2019) as many as 144 research samples obtained by purposive sampling method. Methods of data analysis using the SPSS 26 program. Results of this study indicate that external pressures have a negative and significant effect on fraudulent financial reporting. Meanwhile, ineffective monitoring, audit opinion, change of directors and dualism of positions did not have a significant effect on fraudulent financial reporting.
Pendampingan Audit pada KPRI Dian Husada Kabupaten Demak Luhgiatno, Luhgiatno; Adhi, Daniel kartika; Wahyuningsih, Panca; Mohklas, Mohklas
Jurnal Pengabdian Dharma Laksana Vol. 6 No. 2 (2024)
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/j.pdl.v6i2.37933

Abstract

Pendampingan audit merupakan praktik penting dalam meningkatkan kualitas dan efektivitas proses audit organisasi. Hal ini melibatkan pihak eksternal yang independen dan berpengalaman yang mendukung proses audit organisasi. Tim bantuan audit memberikan penilaian independen terhadap proses dan hasil audit. Mereka membawa perspektif obyektif dan tidak terikat dengan kepentingan internal organisasi, sehingga mereka dapat mengidentifikasi permasalahan, risiko, dan kelemahan yang mungkin terlewatkan dalam audit internal. Pendampingan audit akan memberikan solusi efektif dalam mengatasi permasalahan dan tantangan dalam proses audit. Tim bantuan audit bekerja erat dengan organisasi untuk mengidentifikasi kelemahan dalam sistem dan proses audit, menganalisis akar penyebab masalah, dan memberikan rekomendasi spesifik untuk perbaikan. Dengan dukungan dan bimbingan tim perikatan audit, organisasi dapat menerapkan perubahan yang diperlukan untuk meningkatkan kualitas dan efisiensi proses audit. Melalui perspektif independen, pengetahuan mendalam, dan solusi efektif, bantuan audit membantu organisasi mencapai tujuan audit yang lebih baik. Dengan dukungan tim asistensi audit, organisasi dapat mengidentifikasi dan mengatasi tantangan dalam proses audit, meningkatkan kualitas laporan audit, dan meningkatkan kepatuhan terhadap standar dan peraturan yang berlaku
Pelatihan Penyusunan Laporan Keuangan KOKAPURA Unit Ground Handling Menggunakan Aplikasi Excel Mohklas, Mohklas; Luhgiatno, Luhgiatno; Adhi, Daniel Kartika; Tasriastuti, Nurrohmi Ambar
TEMATIK Vol. 3 No. 2 (2023): Juli
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/tmt.v3i2.7163

Abstract

Gerakan ekonomi rakyat adalah koperasi, tugasnya bertanggungjawab atas kesejahteraan anggotanya. Undang-undang Perkoperasian Nomor 25 tahun 1992 menjelaskan tentang perkoperasian disusun untuk mempertegas jatidiri, kedudukan, permodalan, dan pembinaan koperasi sehingga mampu menjamin kehidupan koperasi. Oleh karena itu, koperasi harus dikelola  secara professional oleh pengurus dalam segala bidang baik itu produksi, pemasaran, manajemen sumber daya manusia dan manajemen keuangannya, termasuk di dalammnya adalah ketepatan waktu dan keakurasian data dalam menyusun laporan keuangannya. Permasalahan yang ada di Koperasi Karyawan Angkasa Pura (KOKAPURA) Bandara Internasional Ahmad Yani Semarang masih adanya kendala dalam menyusun laporan keuangan menggunakan excel. Dari permasalahan tersebut kegiatan pelatihan pengabdian kepada masyarakat dari dosen STIE Pelita Nusantara kepada para staff Kokapura adalah: “Penyusunan Laporan Keuangan Menggunakan Excel”. Semoga kegiatan ini dapat memberikan kontribusi yang riil kepada para peserta, dan lebih memahami serta terampil dalam menyusun laporan keuangan koperasi.
ANALISIS PENGARUH UKURAN PERUSAHAAN DAN KEBIJAKAN DEVIDEN TERHADAP NILAI PERUSAHAAN (Studi kasus Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Peroide tahun 2019-2022) Mohklas, Mohklas; Ni'mah, Alfiyatun; Kurniawati, Endang
Jurnal Akuntansi dan Bisnis Vol 9, No 02 (2023): Edisi Desember 2023
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v9i02.631

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan dan kebijakan deviden terhadap nilai perusahaan. Variabel independen yang digunakan dalam penelitian ini adalah ukuran perusahaan dan kebijakan deviden. Variabel dependen pada penelitian ini adalah nilai perusahaan.                      Pada penelitian menggunakan data sekunder yang berasal dari laporan keuangan tahunan. Populasi dalam penelitian ini adalah Perusahaan manufaktur yang tedaftar di Bursa Efek Indonesia periode 2019 -2022. Teknik pengambilan sampel yang digunakan adalah pusposif sampling dan jumlah sampel sebanyak 38 perusahaan. Metode analisis data menggunakan program SPSS 25.                      Hasil penelitian ini menunjukkan bahwa Ukuran Perusahaan berpengaruh negatif signifikan terhadap nilai Perusahaan, sedangkan kebijakan deviden tidak berpengaruh positif terhadap nilai perusahaan. Kata Kunci: Ukuran Perusahaan, Kebijakan Deviden, dan Nilai Perusahaan
ANALISIS YANG MEMPENGARUHI NILAI PERUSAHAAN (Studi Kasus Pada Perusahaan LQ-45 yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020) Mohklas, Mohklas; Nurcahyati, Sinta Dea
Jurnal Akuntansi dan Bisnis Vol 8, No 1 (2022): Edisi Juni 2022
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v8i1.522

Abstract

This study aims to analyze the effect of Leverage, Return On Assets (ROA), and Institutional Ownership on Firm Value. Multiple linear regression data analysis methods, and hypothesis testing. The population in this study is companies whose shares remain incorporated in the LQ-45 index and must always be actively traded every day during the 2017-2020 period. The sample in this study used purporsive sampling method, in order to obtain a sample of 112 companies. Research result; Partially Leverage and Institutional Ownership have no significant effect on firm value, while Return on Assets (ROA) has a significant effect on firm value.Keywords: Leverage, Return On Asset (ROA), Institutional Ownership, Value Company
ANALISA YANG MEMPENGARUHI PROFITABILITAS (Studi Pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indoinesia Tahun 2014-2018) Mohklas, Mohklas; Latifah, Lina Khoiirul; Kurniawati, Endang
Jurnal Akuntansi dan Bisnis Vol 9, No 1 (2023): Edisi Juni 2023
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v9i1.577

Abstract

This study aims to examine the effect of cash turnover, accounts receivable turnover, inventory turnover, and working capital turnover on profitability. Population in this study are food and beverage companies listed on the IDX in 2014-2018. Sampling was carried out using a purposive sampling method with a total of 6 companies and a total sample of 30. Type of data used in this research is secondary data. Collection method is carried out through documentation studies and literature studies. Data analysis techniques using multiple linear regression analysis, and hypothesis testing (t-test). Results of this study indicate that cash turnover and accounts receivable turnover have no effect on profitability, while inventory turnover and working capital turnover have an effect on profitability. Keywords: Cash Turnover, Accounts Receivable Turnover, Inventory Turnover, Working Capital Turnover, and Profitability.
Co-Authors Adhi, Daniel Kartika Agung Pambudi Andini, Andini Endang Kurniawati, Endang Eriyanti Eriyanti Fitriani Fitriani Fuad, Syifaul Gita, Adellia Hidayati, Salma Aprilia Indriyani Indriyani Kurniawati, Endang Kurniawati Latifah, Lina Khoiirul Maduretno Widowati Natalia, Theressa Meita Ni'mah, Alfiyatun Nurcahyati, Sinta Dea Nurdiyanto, Ahmad Dwi Nurdiyanto, Ahmad Dwi Nurdiyanto Nurul Latifah Pancawardani, Nurul Latifah Panca Wahyuningsih Pangesti, Vivi Setyo Prabowo, Janitra Prabowo Rahayu, Tintin Rahayu, Tintin Rhemananda, Hosea Riska Riska RITA ANDINI Rita Andini, Rita Andini Romadon, Ahmad Sahri Rosalia, Santi Setiyarini, Indri Susanti Wahyuningsih, Susanti Susanto, Defri Tasriastuti, Nurrohmi Ambar Widaryanti Widaryanti, Widaryanti Yusroni, Nanang Yusroni