Article Per Year (5 Year)
p-Index From 2021 - 2026
2.668
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Profesi IQTISHODUNA EL-MUHASABA El Dinar Jurnal Akuntansi dan Perpajakan Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Akuisisi : Jurnal Akuntansi Jurnal Manajemen dan Kewirausahaan (JMDK) Gorontalo Accounting Journal JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Journal of Enterprise and Development (JED) Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Formosa Journal of Sustainable Research (FJSR) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Akuntansi Manado (JAIM) JIMEKA
Ditya Permatasari
Universitas Islam Negeri Maulana Malik Ibrahim Malang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

Published : 22 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 22 Documents
Search

 1   2   3 
Stimulating National Economic Growth Through Synergy of Digital Innovation and Green Economy Zulfa, Fatasya Aulya Ngindana; Putri, Bunga Andiya; Permatasari, Ditya
Formosa Journal of Sustainable Research Vol. 3 No. 9 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjsr.v3i9.11242

Abstract

This study aims to analyze the influence of digital innovation and green economy on Indonesia's national economic growth. By adopting a quantitative approach and descriptive design, this study uses secondary data from the period 2019-2023 obtained from various official sources. The digital innovation variable is proxied by indicators such as e-commerce usage and digital transactions, while the green economy is measured through environmental indicators such as forest area and emission reduction. Economic growth is represented by GDP, per capita income, and unemployment rate. Multiple linear regression analysis shows that digital innovation has a significant positive effect on economic growth, while the green economy has a significant negative effect. Simultaneously, both independent variables have a significant effect on economic growth. These findings highlight the important role of digital innovation in driving economic growth and underline the short-term challenges in implementing a green economy. This study provides valuable insights for policymakers in designing sustainable economic development strategies, considering the synergy between technological advances and environmental sustainability principles
FRAUD PENTAGON SEBAGAI ALAT PENDETEKSI FINANCIAL STATEMENT FRAUD : LITERATUR REVIEW Permatasari, Ditya
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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

Abstract

This study aims to detect the possibility of fraud in the financial statements by using the fraud pentagon. The fraud pentagon is an extension of the fraud triangle and fraud diamond theory which is used to detect fraud in financial statements. The method used in this study is the Systematic Literature Review (SLR) which examines previous research on financial statement fraud and the fraud pentagon. The data used is data from a second party. Analysis of the data in this study by mapping 28 selected journals from 2017 to 2020 in the Google Scholar database. Based on the results of the research conducted, it shows the factors that influence financial statement fraud which are divided into five indicators, namely pressure, opportunity, rationalization, competence and arrogance which are then translated into several proxies with quantitative research types. The factor that is widely studied is the change in director as much as 27 times. But for the factors that have a lot of influence on the occurrence of financial statement fraud is financial stability (financial stability). This means that when the company's financial stability is threatened due to economic and industrial factors, the company will have the potential to commit financial statement fraud.
Co-Authors Amira Amira Aulia Salsa Bella Citra Dwi Meita Devita Nur Romadhoni Farahiyah Sartika Firman Maulana, Firman Ghunayanto, Ario Lailatul Farida Lestari, Baiq Lestari, Baiq Malindha, Tasya Rizki Meita, Citra Dwi Mochammad Rofieq Nawirah Nawirah Nissa, Izzun Khoirun Nurisma Fuadiyatu Zakki Putri, Bunga Andiya Rafidah, Aufa Salma, Siti Nikhlatus Setiani Setiani, Setiani Zulfa, Fatasya Aulya Ngindana