Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal International Journal of Economics Development Research (IJEDR) Journal of Social Commerce
Titik Mildawati
Indonesian College of Economics (STIESIA) Surabaya
Economics, Econometrics & Finance Social Sciences

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Financial Performance Analysis of KSP KOPDIT Pintu Air Based on CAMEL Method Gabriel Pito; Titik Mildawati; Fidiana Fidiana
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 2 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v4i3.3655

Abstract

This study aims to describe and analyze the health level of savings and loan cooperatives, namely Capital (capital), Assets (quality of productive assets), Management (management), Earning (profitability), Liquidity (liquidity). The research was conducted at KSP Kopdit Pintu Air Sikka Regency NTT. This type of research is a type of quantitative descriptive research. The data used are financial statements for 2020, 2021 and also the results of interviews from cooperative administrators. While the data analysis technique uses data analysis techniques using the Camel method. This shows that the financial performance of KSP Kopdit Pintu Air using the ratio of the Camel method is in an unhealthy situation, but in 2021 it is slightly healthier or in the moderate category.
The Impact of Auditor Time Budgeting Pressure on Fraud Detection Determinants Linda Fransisca; Wahidahwati Wahidahwati; Titik Mildawati
Journal of Social Commerce Vol. 5 No. 3 (2025): Journal of Social Commerce
Publisher : Celebes Scholar pg

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56209/jommerce.v5i3.180

Abstract

This research examines the effect of professional skepticism, auditor competence, auditor experience, and time budget pressure on fraud detection ability and the impact of professional skepticism, auditor competence, and auditor experience on fraud detection ability with time budget pressure as a moderating variable. Furthermore, the research applies quantitatively with an explanatory approach. The data were primary, in the form of questionnaires. The variables were professional skepticism, auditor competence, auditor experience, time budget pressure, and fraud detection ability. Moreover, the respondents consist of auditors in KAP of East Java. The data analysis technique used moderated regression. As a result, it concludes that professional skepticism, auditor competence, auditor experience, and time budget pressure are proven partially on the fraud detection ability. Also, it moderates successfully the effect of professional skepticism, auditor competence, and auditor experience on fraud detection ability. Therefore, the results are used as an implication for auditors to increase professional skepticism, auditor competence, and auditor experience to improve fraud detection ability. In addition, KAP has to manage budget pressure well and control its policy which is not only oriented on time efficiency, but also audit quality.
Co-Authors Fidiana, Fidiana Gabriel Pito Linda Fransisca Wahidahwati Wahidahwati