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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) Jurnal Proaksi 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

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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.
MODERASI TOTAL ASSET DALAM HUBUNGAN TATO & CR DENGAN CAPITAL STRUCTURE PADA 3 SEKTOR DI INDONESIA Dwi Ayu Prihatini; Dewi Roichatul Ummah; Indah Yuliana; Ditya Permatasari
Jurnal Proaksi Vol. 10 No. 3 (2023): Juli - September
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i3.4394

Abstract

Dunia bisnis menunjukkan peningkatan persaingan yang sangat ketat, optimalisasi pendanaan perusahaan dapat dijadikan sebagai langkah dalam mempertahankan perusahaan. Oleh karena itu manajer harus tepat dalam mengambil keputusan agar pengendalian pendanaan dapat dilakukan dengan efektif dan efisien. Penelitian ini dilakukan untuk menguji pengaruh total aset dalam memoderasi pengaruh TATO dan CR terhadap capital structure. Populasi dalam penelitian ini adalah 328 perusahaan di sektor manufaktur, keuangan dan pertanian dari tahun 2018-2021, dan diperoleh sampel sebanyak 233 perusahaan. Penelitian ini menggunakan analisis regresi linier berganda dan analisis regresi moderat (MRA). Hasil penelitian ini menyimpulkan bahwa TATO dan CR berpengaruh negatif dan signifikan terhadap capital structure. Total Aset sebagai moderator menghasilkan bahwa total aset dapat memoderasi pengaruh TATO dan CR terhadap Capital Structure.
Determinants of Financial Management Behavior among Young Millennial Entrepreneurs Ditya Permatasari; Nawirah Nawirah; Farahiyah Sartika
Jurnal Manajemen dan Kewirausahaan Vol. 12 No. 2 (2024): December (2024)
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jmdk.v12i2.13187

Abstract

Effective financial management behavior can improve a person's financial well-being, while failure to manage personal finances can have long-term impacts. This research aims to examine the factors that influence Financial Management Behavior in young enterpreneurs. The research method used in this research is quantitative. The total number of respondents was 100 millennial entrepreneurs who are members of the Indonesian Young Entrepreneurs Association (HIPMI) in East Java Province spread across several cities. The sampling technique used was a purposive sampling technique with a data collection method in the form of a questionnaire. The research results show that Financial Literacy, Hedonism Lifestyle, Financial Attitude, and Self Control influence Financial Management Behavior while Income does not influence Financial Management Behavior. The novelty in this research is adding the influence of a lifestyle of hedonism and self-control in the context of millennial entrepreneurs, a group that is rarely the main focus in financial management studies in Indonesia. The results of this research provide practical implications for organizations such as HIPMI to develop financial education programs that not only increase financial literacy but also emphasize the importance of self-control and lifestyle management. In addition, this research can be a basis for the government to design policies that support the financial well-being of young entrepreneurs.
Co-Authors Amira Amira Aulia Salsa Bella Citra Dwi Meita Devita Nur Romadhoni Dewi Roichatul Ummah Dwi Ayu Prihatini Farahiyah Sartika Firman Maulana, Firman Ghunayanto, Ario Indah Yuliana khoirunnissa, izzun Lailatul Farida Lestari, Baiq Lestari, Baiq Malindha, Tasya Rizki Meita, Citra Dwi Mochammad Rofieq Nawirah Nawirah Nurisma Fuadiyatu Zakki Putri, Bunga Andiya Rafidah, Aufa Salma, Siti Nikhlatus Setiani Setiani, Setiani Zulfa, Fatasya Aulya Ngindana