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All Journal EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Ilmu Komunikasi dan Sosial Politik
Winda Dwi Rahmawati
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Decision Sciences, Operations Research & Management Environmental Science Library & Information Science

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APAKAH PENDEKATAN FRAUD TRIANGLE EFEKTIF UNTUK MENDETEKSI KECURANGAN LAPORAN KEUANGAN Soni Agus Irwandi; Diyah Pujiati; Winda Dwi Rahmawati
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (564.073 KB) | DOI: 10.34308/eqien.v11i1.873

Abstract

This study aims to analyze fraudulent actions in financial statements by using the Fraud Triangle theory approach. By using quantitative methods using secondary data. The population in this study are mining companies listed on the Indonesia Stock Exchange for the period 2017-2021. The sampling technique was done by purposive sampling to produce 145 samples. In this study, the technical analysis model uses path analysis and SPSS version 26. The independent variables in this study are financial stability as measured by the asset change proxy (Achange), financial targets as measured by the return on assets (ROA) proxy, the nature of the industry as measured by proxy inventory and financial statement fraud as measured by the Beneish M-Score model with a dummy variable. The results of this study indicate that financial stability has a significant effect on financial statement fraud. However, financial targets, nature of industry and rationalization were not found to have an effect on fraudulent financial statements.
Strategi Komunikasi TikTok @Triasmadani Dalam Meningkatkan Corporate Branding Di Kalangan Calon Pekerja Migran Indonesia Winda Dwi Rahmawati
Jurnal Ilmu Komunikasi Dan Sosial Politik Vol. 2 No. 2 (2024): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jiksp.v2i2.1654

Abstract

This study examines the communication strategy of TikTok @triasmadani in enhancing the corporate branding of PT Trias Insan Madani among Prospective Indonesian Migrant Workers (CPMI). Using a descriptive qualitative method, this research analyzes the application of new media theory and Integrated Marketing Communication (IMC) strategy in the company’s TikTok content. The results show that PT Trias Insan Madani successfully utilizes TikTok as the main platform to improve corporate branding by presenting language learning, inspirational, and informative content. The company implements seven IMC elements – advertising, direct marketing, sales promotion, public relations, personal selling, social media marketing, and events- tailored to TikTok’s characteristics. This strategy aims to build trust among CPMI, deliver accurate information, educate prospective migrant workers, and enhance content creativity. The study concludes that PT Trias Insan Madani’s TikTok communication strategy is effective in improving corporate branding and receives positive responses from CPMI.
Co-Authors Diyah Pujiati Soni Agus Irwandi