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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Ilmiah Manajemen Kesatuan
Susi Astuti
Universitas Putra Bangsa Kebumen
Economics, Econometrics & Finance Social Sciences

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Pengaruh Analisis Teknikal, Aspek Psikologi Dan Money Management Terhadap Keputusan Investasi Fajar Prasetyo Aji; Susi Astuti
Jurnal Ilmiah Manajemen Kesatuan Vol 11 No 1 (2023): JIMKES Edisi April 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i1.1678

Abstract

Berinvestasi sudah menjadi kata yang tidak asing dan sudah menjadi hal yang umum yang dilakukan masyarakat dunia khususnya Indonesia. kecemasan akibat fear out of missing (FOMO) menyebabkan seseorang tidak bisa membedakan pilihan logis dan pilihan yang dipengaruhi pilihan orang lain. terdapat dua analisis yaitu analisis fundamental dan teknikal, money management dalam transaksi investasi digunakan untuk meminimalisir kerugiaan. Objek keputusan investasi, analisis teknikal dan perilaku investor. Subjek anggota KSPM Universitas Putra Bangsa Kebumen. Uji Validasi dan Reabilitias, Uji Asumsi Klasik, Analisis regresi berganda, Uji Hipotesis, Koefisien Determinasi. Uji t analisis teknikal memiliki nilai thitung 2.817 ttabel 0.2732 dan tingkat signifikan 0,007 0,05 sehingga H1 diterima. Nilai thitung psikologi 1.132 ttabel 0.2732 dan tingkat signifikan 0,182 0,05 sehingga H0 diterima H2 ditolak, money managment memiliki nilai thitung 2.433 ttabel 0.2732 dan tingkat signifikan 0,019 0,05 sehingga H0 ditolak dan H3 diterima. Disimpulkan variabel analisis taknikal berpengaruh positif dan signifikan terhadap keputusan investasi di pasar modal, variabel psikologi tidak berpengaruh terhadap keputusan investasi di pasar modal,variabel money management berpengaruh positif dan signifikan terhadap keputusan investasi di pasar modal.
Pengaruh Pelaksanaan Risk Based Internal Audit Terhadap Pencegahan Fraud Susi Astuti; Agustina Riyanti
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2621

Abstract

Fraud is currently a concern for business stakeholders in a company or institution, as many entities experience setbacks due to a lack of prevention and discipline over actions that can lead to fraud, resulting in a decline in public trust towards a company. Fraud is an illegal act committed intentionally to achieve certain goals, such as fulfilling the social needs of the perpetrator. Fraud can be committed by insiders or outsiders for personal, group, or factional gain. Financial statement fraud is the intentional or negligent misrepresentation of a material aspect of an organization by manipulating or engineering the financial statements. Therefore, the purpose of this research is to understand and analyze the role of risk-based internal audit in the context of fraud prevention efforts. This research uses the qualitative interpretive phenomenology method. Data collection in this study used interviews at RSUD Dr. Soedirman with a total of eight informants who served as internal auditors. The results of this study can be concluded that RSUD Dr. Soedirman Kebumen is at the risk enables level, meaning that RSUD Dr. Soedirman Kebumen has implemented a culture of fraud prevention. RSUD is a government agency, so it has clear regulations and guidelines in carrying out organizational activities.
Co-Authors Agustina Riyanti Fajar Prasetyo Aji