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All Journal JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Akuntansi dan Keuangan Syariah - ALIANSI KIC
Mar'atus solikah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pencegahan kecurangan ANALISIS PENGARUH PENGENDALIAN INTERNAL,SISTEM INFORMASI AKUNTANSI DAN MORALITAS MANAJEMEN TERHADAP PENCEGAHAN KECURANGAN (FRAUD) DALAM PENGELOLAAN PERSEDIAAN (Studi Kasus Pada PT Rukun Semangat Abadi): Pengaruh pengendalian internal, sistem informasi akuntansi, dan moralitas manajemen terhadap pencegahan kecurangan Devita Dwi Nur Insani; Erna Puspita; Mar'atus Solikah
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 2 (2024): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v9i2.22993

Abstract

The increasingly rapid development of the business world requires good company management. Apart from that, companies definitely face several obstacles, one of which is fraud. One of the obstacles at PT Rukun Semangat Abadi is related to inventory. This can cause losses for the company, so maximum supervision is needed. The formulation of the research problem is whether internal control, accounting information systems, and management morality partially and simultaneously influence the prevention of fraud in inventory management (Case Study at PT Rukun Semangat Abadi). The aim of this research is to analyze the influence of internal control, accounting information systems, and management morality partially and simultaneously on preventing fraud in inventory management (Case Study at PT Rukun Semangat Abadi). This research uses causality research type. This type of research is quantitative research. This research used a questionnaire as a data collection tool with a total of 72 respondents from accounting, purchasing, ppic, production and warehouse departments. The results of the research show that internal control, accounting information systems, and management morality have a partially significant influence on fraud prevention in inventory management and the results of the F test research on internal control, accounting information systems, and management morality have a simultaneous significant influence on fraud prevention. (fraud) in inventory management at PT Rukun Semangat Abadi.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN INVESTASI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2023 Meylinda Andini; Mar'atus Solikah; Faisol
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 8 No. 1 (2025): Jurnal Akuntansi dan Keuangan Syariah - ALIANSI
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54712/aliansi.v8i1.389

Abstract

Investasi merupakan salah satu kebijakan penting dalam meningkatkan nilai perusahaan, khususnya di sektor pertambangan yang memiliki kontribusi signifikan terhadap perekonomian nasional. Namun, selama periode 2021–2023, terjadi penurunan tajam pada tingkat investasi perusahaan pertambangan yang tercatat di Bursa Efek Indonesia. Penelitian ini dilatarbelakangi oleh fenomena tersebut, oleh karena itu tujuan penelitian ini untuk menganalisis pengaruh profitabilitas, leverage, dan likuiditas terhadap keputusan investasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi data panel berbasis Random Effect Model. Sampel penelitian meliputi 16 perusahaan pertambangan dalam kurun waktu 3 tahun sehingga diperoleh 48 pengamatan. Hasil penelitian menunjukkan bahwa secara parsial profitabilitas berpengaruh signifikan terhadap keputusan investasi, leverage berpengaruh signifikan terhadap keputusan investasi, namun likuiditas tidak berpengaruh signifikan. Secara simultan, ketiga variabel berpengaruh signifikan terhadap keputusan investasi. Saran dari penelitian ini ditujukan kepada perusahaan agar memperhatikan struktur keuangan terutama pengelolaan utang (leverage) secara optimal sebagai salah satu faktor penting dalam pengambilan keputusan investasi.
THE EFFECT OF E-SERVICE QUALITY, BRAND IMAGE, AND BUSINESS ETHICS ON SHOPEE CUSTOMER SATISFACTION AMONG ACCOUNTING STUDENTS (A STUDY OF ACCOUNTING STUDENTS AT UNP KEDIRI) Yogi Ardi; Puji Astuti; Mar'atus Solikah
Proceeding Kilisuci International Conference on Economic & Business Vol. 3 (2025): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/kilisuci.v3i.7119

Abstract

Research aim : This study aims to analyze the influence of e-service quality, brand image, and business ethics on Shopee customer satisfaction among accounting students at Universitas Nusantara PGRI Kediri Design/Methode/Approach : A quantitative approach was employed, with data collected through questionnaires from 44 accounting students using purposive sampling. Data analysis included multiple linear regression, validity and reliability tests, and hypothesis testing Research Finding : The results indicate that e-service quality (security, communication, reliability, responsiveness), brand image (corporate, user, and product image), and business ethics (transparency, fairness) significantly influence customer satisfaction. Theoretical contribution/Originality : This study contributes to the existing literature by integrating three critical factors—e-service quality, brand image, and business ethics—into a single framework to analyze their impact on customer satisfaction in the context of e-commerce. Practitionel/Policy implication : Shopee should prioritize improving e-service quality, strengthening brand image, and adhering to ethical business practices to enhance customer satisfaction Research limitation : This study focuses on e-service quality, brand image, and business ethics as independent variables, and consumer satisfaction as the dependent variable. This study was conducted on accounting students of Nusantara PGRI Kediri University who used the Shopee platform.  
Co-Authors Devita Dwi Nur Insani Faisol Faisol Meylinda Andini Puji Astuti Puspita, Erna Yogi Ardi