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All Journal Fokus Ekonomi Journal of Economic, Management, Accounting and Technology (JEMATech) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Perwira Journal of Economics and Business (PJEB) Perwira Journal of Community Development (PJCD)
Walid Rudianti
Sekolah Tinggi Ilmu Ekonomi Tamansiswa
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education

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DETEKSI KECURANGAN LAPORAN KEUANGAN DENGAN DIAMOND FRAUD THEORY PADA PERUSAHAAN SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Walid Rudianti; Siti Maesaroh
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 17, No 2: Desember 2022
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.17.2.313 - 329

Abstract

The characteristics of the quality of financial reports are that financial statements must be reliable, the reliability of information in financial statements is influenced by several factors, namely honest presentation, substance over form, neutrality, sound judgment, completeness. However, there are still companies that commit fraud in financial statements. Fraud is an unlawful act that contains elements of intent, malicious intent, fraud, concealment and abuse of trust, with the aim of taking illicit profits which can be in the form of money, goods/wealth, and others. Fraud financial statements can be detected using the Diamond Fraud Theory. This study aims to determine the factors that influence financial statement fraud. The population of this study are transportation companies listed on the Indonesia Stock Exchange in 2015 – 2018. The number of companies listed is 27 companies, after sampling using purposive sampling where only companies that earn profits are included in the research sample. From the entire population, a sample of 8 companies was obtained, with observations for 4 years, data were obtained from 32 companies' financial statements. The results of this study state that partially pressure, opportunity and rationalization have no effect on financial statement fraud, while the capability variable has an influence on financial statement fraud. The results simultaneously state that pressure, opportunity, rationalization and capability affect financial statement fraud.
Tingkat Pengungkapan Pelaporan Keberlanjutan dan Kinerja Perusahaan Walid Rudianti; Yenny Purbandari
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 12 No. 2 (2020): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v12i2.100

Abstract

The study of the impact of sustainability reporting on financial performance, corporate value and abnormal returns has been done. The quantitative approach is used to observe the impact. The population of this study are companies that issue sustainability reporting listed on the Bursa Efek Indonesia during the year 2013-2016. The sample of this study amounted to 32 taken with purposive sample method. Based on the results of a simple regression analysis for the effect of sustainability reporting on financial performance obtained adjusted R2 value of 15.9%. The effect of sustainability reporting on company value obtained adjusted R2 results of 9.6%. While for the sustainability reporting of abnormal returns, the probability value is 0.617> 0.05, which indicates that there is no effect of the continuous report.
PEMANFAATAN TEKNOLOGI DIGITALISASI BISNIS DI BIDANG PEMASARAN, PRODUKSI DAN KEUANGAN UNTUK MENINGKATKAN OMSET PENJUALAN PADA UMKM DI DESA KARANG SARI, DIENG KULON, BATUR, BANJARNEGARA Walid Rudianti; Ghonimah Ainiyah; Ratna Suryani
Perwira Journal of Community Development Vol 6 No 1 (2026)
Publisher : Unperba Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/6p5c7593

Abstract

Micro, Small, and Medium Enterprises (MSMEs) make a substantial contribution to Indonesia’s economy; however, they continue to face various challenges, particularly in the areas of marketing, production, and financial management. This community service program was implemented at UD. Maju Bareng, an MSME engaged in the production of carica preserves, located in Karang Sari Village, Dieng Kulon, Banjarnegara. Currently, UD. Maju Bareng has not optimally utilized digital technology in conducting its business activities. Sales are still predominantly carried out through offline channels, production processes remain conventional, and financial records are maintained manually without a structured system, which has hindered business growth. The objective of this program was to enhance business capacity through the adoption of digital technology in the fields of marketing, production, and finance. The methods employed in the implementation of this community service included socialization, training, technology implementation, mentoring, and evaluation. The results indicated that the partner successfully utilized a website and online marketplaces to expand market reach, implemented simple digital-based financial recording, and increased production capacity through the addition of a cup sealer machine. The tangible impact of this program was an increase in sales turnover of 10–15%, as well as an improvement in the business owner’s digital awareness. This program demonstrates that digitalization is an effective strategy for supporting the sustainability of local MSMEs.
FAKTOR – FAKTOR YANG MEMPENGARUHI PERTUMBUHAN EKONOMI MELALUI BELANJA MODAL Muhariyanto; Walid Rudianti; Ghonimah Zumroatun Ainiyah
Perwira Journal of Economics & Business Vol 2 No 2 (2022)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v2i1.354

Abstract

An issue that is often heard among the public in APBD management is allocating capital expenditure as an effort to increase economic growth. This research aims to examine the influence of Regional Original Income, General Allocation Funds, Special Allocation Funds on economic growth through Capital Expenditures in district/city governments in Central Java province in 2015-2019. The research data used in this research comes from secondary data. The method in this research uses a quantitative method with a saturated sample, meaning that the entire population is sampled. The population used is all districts/cities in Central Java province. The data analysis technique used is path analysis using SPSS as a statistical test tool. The research results prove that Regional Original Income directly has a significant effect on Economic Growth, while General Allocation Funds and Special Allocation Funds directly have an insignificant effect on economic growth. Capital expenditures have no direct effect on economic growth. Regional Original Income, General Allocation Funds and Special Allocation Funds have a significant effect on Capital Expenditures. Regional Original Income, General Allocation Funds and Special Allocation Funds have no effect on Economic Growth through the intervening variable Capital Expenditure. The implication of this research is that there are differences in the results of previous research and adding the capital expenditure variable as an intervening variable.
Profitabilitas Perbankan: Terlisting di Bursa Efek Indonesia Periode Tahun 2018-2022 Ghonimah Z. Ainiyah; Walid Rudianti; Devi Anggraini; Ahmad Guspul
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 8 No 1 (2025): February
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v8i1.8812

Abstract

Penelitian yang dilakukan ini dilakukan berdasarkan latar belakang fenomena mengenai naik turunnya laba di dunia perbankan berdasarkan data tahun 2018-2022 yang tercatat di bursa efek Indonesia yang berasal dari NPL, naik turunnya likuiditas, rendahnya nilai CAR. Tujuan dilakukannya penelitian adalah sebagai cara untuk melihat apakah variabel independen yaitu NPL, LDR dan CAR berpengaruh terhadap perbankan baik secara simultan maupun parsial atau sendiri-sendiri. Metode yang digunakan dalam penelitian adalah penggunaan penelitian kuantitatif yang di dalamnya terdapat penggunaan data sekunder yang berasal dari data keuangan yang dipublikasikan dari sampel yang ada. Perusahaan perbankan yang terdaftar dari tahun 2018 sampai dengan tahun 2022 oleh Bursa Efek Indonesia menjadi populasi yang digunakan untuk penelitian ini. Dan dalam pengambilan sampel peneliti menggunakan usulan sampling sebagai event pada saat pengumpulan data yang hasilnya terdapat 24 perusahaan di dunia perbankan dalam 5 periode waktu yang terbagi. Untuk alat analisis data peneliti melakukan uji normalitas, elastisitas heteroskala, multikolinearitas, autokorelasi dan uji hipotesis dengan menggunakan aplikasi software SPSS. Dari pengujian data yang peneliti lakukan, diperoleh hasil penelitian dari masing-masing variabel independen berjumlah 3, masing-masing untuk variabel NPL memiliki pengaruh negatif yang signifikan, kemudian untuk variabel LDR dan CAR tidak memiliki pengaruh sama sekali dan tidak signifikan terhadap variabel profitabilitas perbankan. Untuk pengujian hipotesis secara simultan variabel independen berpengaruh terhadap variabel dependen. Untuk pengujian koefisien determinasi diperoleh hasil sebesar 16% pengaruh dari ketiga variabel independen, yang mana sisanya sebesar 84% pengaruh terhadap profitabilitas perbankan berasal dari variabel di luar penelitian.
Co-Authors Ahmad Guspul Devi Anggraini Ghonimah Ainiyah Ghonimah Z. Ainiyah Ghonimah Zumroatun Ainiyah Muhariyanto Ratna Suryani Siti Maesaroh Yenny Purbandari