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LITERASI REVIEW PERATURAN PEMERINTAH DAN LITERATUR AUDIT TERHADAP RPTs Kusumaningdiah Retno Setiorini; Al Haq Kamal; Tyagita Dianingtyas Sudibyo
JURNAL EKONOMI BISNIS DAN KEWIRAUSAHAAN Vol 9 No 2 (2020): Jurnal Ekonomi Bisnis Dan Kewirausahaan Vol. IX, No. 2, Agustus 2020
Publisher : Universitas Sahid Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47942/iab.v9i2.567

This study is the result of a review of previous research in the Asian economy, which concerns the consequences and involvement of the problems that the company has in the case of the corporate scandal and the takeover of shareholder wealth (RPTs). RPTs have issues that will be discussed in this study, including the measures that will be used to implement the RPTs and variations in the size of the RPTs research. RPTs influenced by regulations, auditing and company management will be able to minimize the risk of the negative effects of these RPTs. Previous research has investigated the deterioration of shareholder wealth. The findings of previous studies related to RPTs in terms of shareholder wealth takeover, deterioration, undervaluation, reporting, increased risk of material misstatement and long-term deterioration of performance. Furthermore, the evidence suggests that regulations,corporate governance and auditing can reduce the negative effects of RPTs. These research engagements in providing information regarding the understanding for regulators on the effects of governance, corporate governance and external audits on reducing the negative effects of RPTs, and highlighting the increased risk of material misstatements in financial statement statements. The statute, in revealing how RPTs affect the risk assessment for auditors provides a starting point for future investigations of RPTs, not the least because it reveals important limitations with the extant body of research in this area. It also offers engagements and a depth of understanding that is striking to the eyes of policy makers and practitioners

Report on Making Business Legality through OSS MSMEs in Lempuyangan Village Epsilandri Septyarini; Tyagita Dianingtyas Sudibyo; Ansri Jayanti; Tasrim; Kurniawan, Angga
JOURNAL INCLUSIVE SOCIETY COMMUNITY SERVIES Vol. 1 No. 2 (2023): Isco- Desember
Publisher : Yayasan Putra Adi Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61402/isco.v1i2.28

Business legality is approval for the implementation of business activities given to individuals or groups of people from the authorized parties. One form of business legality is NIB (Business Identification Number). The existence of NIB can provide benefits for entrepreneurs, especially in terms of obtaining assistance from the government. There are still MSMEs that do not know or have received an NIB certificate, which is the main problem that is often encountered in Lempuyangan Village. This community service program aims to provide understanding, training and mentoring business legality in the form of online NIB via the Online Single Submission (OSS) application for MSMEs in Lempuyangan Village. MSMEs are targets in the NIB formation program. The methods used in this mentoring program are Research, Action and Participation. The result of this assistance is that MSMEs have knowledge about NIB, obtain an NIB certificate, which can then be used to develop their business, such as applying for people's business credit (KUR) and guidance from the government.

PENGARUH MEDIA MASSA DAN PENGENDALIAN INTERNAL TERHADAP RISIKO FRAUD Tyagita Dianingtyas Sudibyo; Riffani Rina Yanwar
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2021): Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v14i1.746

Technology and growth sophistication makes the transparency process stronger and provide opportunities for fraud actions. The actions of fraud include misuse of assets, corruption, fraud of financial statements and others. Fraud's actions are all the bolds of violations, fraud, fraud and embezzlement that violate the law. This study aims to determine the influence between mass media and internal control of the risk of fraud on the kud makmur tani. This type of research uses quantitative research. Sampling using saturated sampling techniques. This research data is primary data in the form of questionnaires taken directly. The number of 32 respondents consisted of leaders and employees at KUD Tani Makmur. Data analysis uses pls-sem using SmartPLS 3.0. The significant value (P) used is 0.05. The results of the study, namely (1) the mass media has a significant positive effect on the risk of fraud with a value of p-values 0,000 (2) internal control has a negative effect on no significant risk of fraud with a value of p-values 0.038.

Assessing the Efficiency of Sharia Rural Banks: A Comparative Study Using DEA Frontier Rahmanto, Dhidhin Noer Ady; Maulana, Hardiyansyah; Novi Febriyanti; M. Zidny Nafi’ Hasbi; Tyagita Dianingtyas Sudibyo
Jurnal Ilmu Perbankan dan Keuangan Syariah Vol 6 No 2 (2024)
Publisher : Program Studi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam UIN Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jipsya.v6i2.278.127-145

The COVID-19 pandemic has negatively impacted various sectors, including health, the economy, and banking, leading to decreased purchasing power, weakened entrepreneurship, and threats to MSMEs. The Sharia Rural Banks (BPRS) complements other Sharia banks in Indonesia by meeting the community's financial needs in accordance with Sharia principles. Efficiency in banking serves as a key indicator to assess bank performance, determining whether a bank is operating effectively. Identifying the factors that influence efficiency in the banking sector is essential. This study employs a quantitative approach with a descriptive design, using secondary data from the BPRS annual financial reports for the first, second, third, and fourth quarters of 2023, obtained from the official OJK website. The research sample includes 20 BPRS in the Central Java and DIY Provinces, all registered with the OJK. The data was processed into input and output variables based on financial balance sheets and profit and loss statements. Analysis was conducted using the DEA Frontier Application with the Variable Return to Scale (VRS) model. Efficiency was measured on a scale from 0 to 1, where a score of 1 or 100% indicates full efficiency. This study, conducted online from May to July 2024, utilized annual financial report data sourced from the Financial Services Authority (OJK). The findings reveal that the average operational efficiency of BPRS in Central Java across the four quarters was 0.881, while in DIY, it was 0.940, indicating that BPRS in DIY demonstrated higher operational efficiency compared to those in Central Java.

PENGARUH MEDIA MASSA DAN PENGENDALIAN INTERNAL TERHADAP RISIKO FRAUD Tyagita Dianingtyas Sudibyo; Riffani Rina Yanwar
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2021): Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v14i1.746

Technology and growth sophistication makes the transparency process stronger and provide opportunities for fraud actions. The actions of fraud include misuse of assets, corruption, fraud of financial statements and others. Fraud's actions are all the bolds of violations, fraud, fraud and embezzlement that violate the law. This study aims to determine the influence between mass media and internal control of the risk of fraud on the kud makmur tani. This type of research uses quantitative research. Sampling using saturated sampling techniques. This research data is primary data in the form of questionnaires taken directly. The number of 32 respondents consisted of leaders and employees at KUD Tani Makmur. Data analysis uses pls-sem using SmartPLS 3.0. The significant value (P) used is 0.05. The results of the study, namely (1) the mass media has a significant positive effect on the risk of fraud with a value of p-values 0,000 (2) internal control has a negative effect on no significant risk of fraud with a value of p-values 0.038.

Determinasi Keputusan Pembelian Kosmetika: Studi pada Kelengkapan Produk, Harga, dan Pelayanan Zumrotul Ulya; Enny Dwi Lestariningsih; Ahmad Lukman Nugraha; Ubbadul Adzkiya; Tyagita Dianingtyas Sudibyo
Green Economics Review Vol. 2 No. 1 (2025)
Publisher : Yayasan Al Ma'arif Dawuhan

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study is motivated by the high number of female Islamic boarding school students (santriwati) in Lasem and the growing presence of cosmetic stores in the area, including Jelita Cosmetic Store located in Karangturi Village, Lasem District, Rembang Regency. These stores aim to meet the cosmetic needs of the santriwati, leading to increased competition and offering consumers more choices. The purpose of this study is to examine the influence of product completeness, price, and service quality on purchasing decisions made by santriwati from Al-Hidayat Al-Ma’shomi Islamic Boarding School who shop at Jelita Cosmetic Store. This research employs an associative quantitative method with a sample of 36 respondents. Data were collected through questionnaires and interviews and analyzed using IBM SPSS Statistics 27 for Windows. Analytical techniques include validity and reliability tests, multiple linear regression, classical assumption tests, model feasibility tests, t-tests, and F-tests. Interview findings revealed that price is the primary factor influencing santriwati to purchase cosmetics at Jelita Store, as it offers more affordable prices compared to other stores. However, product variety and service quality were perceived as lacking. The research results show that product completeness, price, and service quality simultaneously influence purchasing decisions. Partially, only price has a positive and significant effect, while product completeness and service quality do not have a significant influence. The implications of these findings highlight that pricing strategy is a key factor in attracting consumers. Nevertheless, improving product variety and service quality is also essential to enhance customer satisfaction and loyalty.

Transformasi Keuangan Berkelanjutan: Peran Bank Syariah dalam Mendukung UMKM melalui Green Financing dan QRIS Cross-Border Dewi Malihatul Mawaddah; Ferry Khusnul Mubarok; Ismayadi; Ahmad Lukman Nugraha; Ubbadul Adzkiya; Tyagita Dianingtyas Sudibyo
Green Economics Review Vol. 1 No. 2 (2024)
Publisher : Yayasan Al Ma'arif Dawuhan

Show Abstract | Download Original | Original Source | Check in Google Scholar

The transformation toward sustainable finance has become a key priority in addressing climate change and economic inequality, particularly within the Micro, Small, and Medium Enterprises (MSMEs) sector. Despite their significant contribution to national economies, MSMEs often face barriers in accessing financing that aligns with sustainability principles and digital innovation. This study aims to explore the strategic role of Islamic banks in supporting MSMEs through the implementation of green financing and the utilization of cross-border QRIS as a digital financial innovation. Using a descriptive qualitative approach, this research incorporates literature review, secondary data analysis from Islamic banks’ financial reports, and interviews with MSME actors and banking practitioners. The findings reveal that Islamic banks have substantial potential in providing sustainable financing through Sharia-compliant schemes, such as green murabahah and environmental mudharabah, which support eco-friendly MSME projects. Additionally, the integration of cross-border QRIS expands international market access for MSMEs and enhances the efficiency of cross-border transactions. The implications of this study highlight the need for strong collaboration among regulators, Islamic banks, and MSMEs to foster an inclusive and sustainable financial ecosystem. Policy recommendations include strengthening fiscal incentives for green financing, improving Sharia-based digital financial literacy, and developing payment infrastructure that supports global connectivity. Islamic banks, therefore, can act as key catalysts in driving sustainable and globally competitive MSME growth.

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