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All Journal STRATEGIC JURNAL ILMU MANAJEMEN DAN BISNIS MANAJERIAL Jurnal Riset Akuntansi dan Keuangan Jurnal Abdimas Sangkabira
Rozmita Dewi Yuniarti, Rozmita Dewi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Jurnal Riset Akuntansi dan Keuangan

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Studi Fenomologi Pencegahan Fraud Berdasarkan Prinsip Islam Pada Usaha Kecil Yuniarti, Rozmita Dewi; Nasim, Arim
Jurnal Riset Akuntansi dan Keuangan Vol 8, No 1 (2020): Jurnal Riset Akuntansi dan Keuangan. April 2020 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v8i1.20100

Abstract

Abstrak : Bisnis skala kecil yang didasari nilai yang kokoh dapat bertahan dan bertumbuh menjadi skala besar. Fraud adalah salah satu penyebab penurunan nilai sekaligus trust stakeholder. Islam bukan hanya mengatur urusan akhirat namun juga mengurus seluruh urusan muamalah, penelitian ini bertujuan membangun model pencegahan fraud berdasar pengamatan mendalam pada bisnis skala kecil sesuai aturan Islam. Metode pemecahan masalah menggunakan metode kualitatif, narasumber penelitian adalah para pelaku bisnis skala kecil yang telah memahami aturan bisnis dalam Islam. Hasil yang diharapkan adalah model pencegahan fraud dengan karakteristik IslamiKata Kunci: Model pencegahan fraud, Bisnis skala kecil, Prinsip bisnis islam.Abstract.  Small businesses based on solid values can survive and grow into large scale. Fraud is one of the causes of the decline of the value of stakeholder trust at the same time. Islam is not only regulating the Affairs of the hereafter but also take care of the whole affair muamalah, this research aims to build a model of fraud prevention based on in-depth observations on a small scale business according to Islamic rules. Problem solving methods using qualitative methods, resource research is attracting small businesses who understand business rules in Islam. The expected result is a model of fraud prevention with Islamic characteristics.Keywords: Fraud, fraud prevention, fraud prevention models, islamic business, small
THE PREVENTION ALTERNATIVE OF FRAUD IN BUSINESS PRACTICES Yuniarti, Rozmita Dewi; Fitriani, Indah; Heryana, Toni; Halimah, Lilim; Saputra, Cahya Annaas; Febriani, Devi
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 2 (2021): Jurnal Riset Akuntansi dan Keuangan. Agustus 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i2.29085

Abstract

The principle of balance in accounting reflects the similarity in value between the source and allocation of expenditure contained in the balance sheet. Balance in the Islamic point of view, not only is the balance reflected in the value of the currency, but rather emphasizes the fulfillment of Islamic sharia on both sides of the balance. Therefore, this study seeks to provide a strengthening of the principle of accounting balance in an Islamic perspective in order to prevent fraud in business practices in the form of a fraud prevention model that is focused on in-depth observation of the source of assets and how to allocate them based on muamalah fiqh. The research method used is a qualitative method involving informants who have an understanding of the fiqh of muamalah, business man, and academics in the field of Islamic economics which is analyzed by triangulation techniques. Keywords: Source of Assets, Expenditure Allocation, Muamalah Fiqh, Fraud Preventio 
The Effect of the Implementation of Good Corporate Governance on the Company's Financial Performance During the Covid-19 Pandemic (Case Study on Manufacturing Companies in the Goods and Consumer Sector Listed on the IDX for the 2020-2021 Period) Yuniarti, Rozmita Dewi; Amartya, Thariza
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 2 (2024): Jurnal Riset Akuntansi dan Keuangan. Agustus 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i2.54918

Abstract

This study aims to determine the effect of implementing good corporate governance on company financial performance during the Covid-19 pandemic. The sampling technique uses purposive sampling measuring 46 manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange during the period 2020 to 2021. The analysis technique used is the random effect model (Ordinary Least Squares). The results of the study show that managerial ownership does not affect the company's financial performance, institutional ownership affects the company's financial performance, corporate social responsibility costs affect the company's financial performance and managerial ownership, institutional ownership, and corporate social responsibility costs simultaneously affect the company's financial performance.
Co-Authors Agus Widarsono Ali Djamhuri Amalia, Nadya Rizki Amartya, Thariza Aristanti Widyaningsih Azzakiya, Izzfanya Dede Karyana, Dede Febriani, Devi Heryana, Toni Ida Farida Adi Prawira Indah Fitriani Kustiawan, Memen Nasim, Arim Nugroho, Kezia Joy Nurmala Sari, Meilani Ridwan Subhi Aprianti, Ridwan Subhi Saputra, Cahya Annaas