Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal J-MACC : Journal of Management and Accounting Journal Markcount Finance
Yoosita Aulia
Universitas Dr Soetomo
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
PENGARUH EPS, PER DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI MEDIASI PADA PERUSAHAAN MANUFAKTUR Reza Cholifah Dwi Yulianti; Yoosita Aulia; Alberta Esti Handayani
J-MACC Vol 6 No 2 (2023): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v6i2.4873

Abstract

Penelitian bertujuan: Untuk menguji dan membuktikan pengaruh Earning Per Share,, Price Earning Ratio dan Leverage terhadap profitabilitas; Untuk menguji dan membuktikan pengaruh Earning Per Share, Price Earning Ratio, Leverage dan Profitabilitas terhadap nilai perusahaan; Untuk menguji dan membuktikan mediasi Profitabilitas pada pengaruh Earning Per Share terhadap nilai perusahaan; Untuk menguji dan membuktikan mediasi Profitabilitas pada pengaruh Price Earning Ratio terhadap nilai perusahaan; Untuk menguji dan membuktikan mediasi Profitabilitas pada pengaruh leverage terhadap nilai perusahaan. Hasil penelitian menunjukan bahwa Earning Per Share dan Price Earning Ratio berpengaruh positif terhadap Profitabilitas dan Leverage tidak berpengaruh terhadap Profitabilitas; Earning Per Ratio, Leverage dan Profitabilitas berpengaruh positif terhadap Nilai Perusahaan dan Earning Per Share tidak berpengaruh terhadap Nilai Perusahaan; Profitabilitas mampu memediasi pengaruh Earning Per Share dan Price Earning Ratio terhadap. Nilai Perusahaan dan Profitabilitas tidak mampu memediasi. pengaruh Leverage terhadap. Nilai Perusahaan.
THE ROLE OF BLOCKCHAIN IN AUDITING: ENHANCING TRANSPARENCY AND REDUCING FRAUD RISKS Yoosita Aulia; Nurul Huda; Zain Nizam
Journal Markcount Finance Vol. 4 No. 2 (2026)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v4i2.3463

Abstract

The rapid digitalization of financial and organizational processes has intensified concerns regarding audit transparency, data integrity, and fraud risk within conventional auditing systems. Traditional audit mechanisms often rely on ex post verification, fragmented records, and centralized control structures, which can limit real-time assurance and increase vulnerability to manipulation. This study aims to examine the role of blockchain technology in transforming auditing practices by enhancing transparency and reducing fraud risks. The research adopts a qualitative analytical approach based on an extensive review of peer-reviewed journal articles, professional auditing standards, and institutional reports published between 2016 and 2024. The findings indicate that blockchain-enabled auditing introduces immutable, time-stamped, and decentralized records that significantly improve audit trail reliability and real-time verification capabilities. Smart contracts and distributed ledgers reduce information asymmetry, limit opportunities for earnings manipulation, and strengthen internal control systems. Evidence also suggests that blockchain adoption reshapes the role of auditors from transaction verification toward continuous assurance and system oversight. The study concludes that blockchain technology has strong potential to enhance audit quality, transparency, and trust while mitigating fraud risks, although challenges related to scalability, regulatory alignment, data privacy, and auditor competency remain.
Co-Authors Handayani, Alberta Esti Nurul Huda Reza Cholifah Dwi Yulianti Zain Nizam