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All Journal Journal of Economic, Bussines and Accounting (COSTING) International Journal of Economics, Business and Accounting Research (IJEBAR) Indonesian Journal Economic Review (IJER) Neraca Manajemen, Akuntansi, dan Ekonomi
Rudi Ginting
Universitas Tama Jagakarsa
Economics, Econometrics & Finance Environmental Science

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PENGARUH IMPLEMENTASI SISTEM PENGENDALIAN INTERNAL DAN EFEKTIVITAS AUDIT INTERNAL TERHADAP GOOD CORPORATE GOVERNANCE Hanif Nurrohman M; Rudi Ginting; Shofia Asry
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 1 No. 3 (2023): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : CV SWA Anugrah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/mnmae.v1i3.458

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh implementasi sistem pengendalian internal dan efektivitas audit internal terhadap good corporate governance, pentingnya sistem pengendalian internal perusahaan dan penerapan prinsip-prinsip Good Corporate Governance (GCG). Penelitian ini dilakukan pada BUMN Perum Perumnas. Metode penelitian yang digunakan pada penelitian ini adalah metode deskriptif kuantitatif, pengumpulan data yang digunakan adalah data primer. Data primer bersumber dari hasil tanggapan kuesioner. Berdasarkan hasil uji statistik, disimpulkan bahwa implementasi sistem pengendalian internal dan efektivitas audit internal baik secara simultan dan parsial memiliki pengaruh yang signifikan terhadap good corporate governance pada BUMN Perum Perumnas.
FRAUD PREVENTION THROUGH INTERNAL CONTROL AND MORAL SENSITIVITY (Case Study on a State Owned Bank) Rudi Ginting; Herman Sjahruddin; Amtai Alaslan; Deni Riani; Endah Prawesti Ningrum
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 2 (2023): IJEBAR, VOL. 07 ISSUE 02, JUNE 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i2.9065

Abstract

This research is motivated by increasing acts of fraud. This study aims to determine and analyze the effect of internal control and moral sensitivity on fraud prevention. This research is a quantitative research with a case study approach. This case study was conducted at State-Owned Enterprise Banks (BUMN) including Bank Mandiri, Bank Rakyat Indonesia (BRI), Bank Negara Indonesia (BNI), and State Savings Bank (BTN). The sample in this study was 100 employees with the sampling technique the sample is random sampling. Data collection uses a questionnaire distributed via google form. The instruments used have been tested for validity and reliability. The collected data were analyzed using the classical assumption test and multiple linear regression using excel and SPSS. The results of this study indicate that 1) Internal Control has a positive and significant effect on Fraud Prevention, 2) Moral Sensitivity has a positive and significant effect on Fraud Prevention, and 3) Internal Control and Moral Sensitivity have a positive and significant effect on Fraud Prevention. The results of this study indicate that if a company wants to improve fraud prevention, the company must improve internal control and moral sensitivity.
The Effect of Risk Perception and Income on Investment Decisions Tanti Widia Nurdiani; Riduwansah; Rudi Ginting; Gatot Dwiyono; Nini
Indonesian Journal Economic Review (IJER) Vol. 6 No. 2 (2026): June
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i2.816

Abstract

This study examines how risk perception and income shape investment decisions among students of the Faculty of Economics and Business at ABC University, Jakarta. The issue is relevant because student investors often enter financial markets with uneven financial literacy, modest income, and different tolerance toward uncertainty. A quantitative design was applied using primary data collected through questionnaires. Since the population was manageable, census sampling was used, and 75 students became respondents. The data were tested with Partial Least Squares (PLS) to assess the direct and joint effects of the independent variables. The findings indicate that risk perception and income influence investment decisions both individually and jointly. The model explains 91% of the variation in investment decisions, while 9% is affected by variables outside this research. Although the explanatory value is high, the result should be read carefully because investment behavior among students may also be shaped by financial literacy, peer influence, digital investment platforms, and market information. This study suggests that better risk understanding and income management can support more rational student investment behavior.
THE INFLUENCE OF CAPITAL INTENSITY AND GROWTH OPPORTUNITIES ON ACCOUNTING CONSERVATISM Helmina BR Ginting; Rudi Ginting; Dian Ariani; Rulyenzi Rasyid; Sri Wahyuni Israfatin Bobihu
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/hww15t03

Abstract

Accounting conservatism is a cautious attitude in responding to future uncertainty by recognizing expenses and liabilities as soon as possible, but only recognizing revenue and assets when they are certain to be received. Accounting conservatism in Indonesia is still very low. The purpose of this study is to find empirical evidence of the influence of capital intensity and growth opportunities on accounting conservatism. This study uses a quantitative approach using panel data regression. Using secondary data from financial reports obtained through the official website of the Indonesia Stock Exchange (IDX), the data was processed numerically. The Indonesian Consumer Cyclical Sector listed on the IDX for the 2020-2023 period constituted the study population, and a purposive sampling method was used to determine the sample size. In this study, eighty samples from twenty Consumer Cyclical Companies were selected. Eviews 12 was used for data analysis, and a random effects model (REM) was used for the research model. The results show that capital intensity does not affect accounting conservatism. Meanwhile, growth opportunities have a positive and significant effect.
Co-Authors Amtai Alaslan Deni Riani Dian Ariani Endah Prawesti Ningrum Gatot Dwiyono Hanif Nurrohman M Helmina Br Ginting Nini Riduwansah Rulyenzi Rasyid Shofia Asry Sjahruddin, Herman Sri Wahyuni Israfatin Bobihu Tanti Widia Nurdiani