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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Journal of Auditing, Finance, and Forensic Accounting AKUNTANSI DEWANTARA International Journal of Social Science and Business Asia Pacific Fraud Journal Jurnal Penelitian Manajemen Terapan (Penataran) Jurnal Manajemen Stratejik dan Simulasi Bisnis Jurnal Akuntansi dan Keuangan Eduvest - Journal of Universal Studies Journal of Sharia Economics, Banking and Accounting
Carolina, Anita
Accounting Department, Faculty Of Economics And Business, University Of Trunojoyo Madura
Aerospace Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Neuroscience Social Sciences

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Dampak Pengumuman COVID-19 terhadap IHSG, Harga Saham, Abnormal Return dan Trading Volume Activity di Sektor Transportasi (Analisis Peristiwa di BEI 2019-2020) Grenda Evi Kartikasari; Anita Carolina; Citra Lutfia
Jurnal Manajemen Stratejik dan Simulasi Bisnis Vol 4 No 2 (2023): Jurnal Manajemen Stratejik dan Simulasi Bisnis
Publisher : Fakultas Ekonomi Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/mssb.4.2.82-95.2023

Abstract

In order to determine how the COVID-19 announcement affected the Indonesian Stock Exchange (BEI), this study examined IHSG, stock prices, abnormal returns as well as trading volume activity in the transportation industry from 2019 to 2020. Eighteen transportation companies were chosen for analysis over a 12-month period, centered around the event date of March 2, 2020, using purposive selection. The results demonstrate significant differences in IHSG and stock prices, but there are no significant distinctions in abnormal returns or trading volume activity prior and after the COVID-19 notificationt. This study contributes important new information about the complex ways that the pandemic has affected financial markets, particularly in the transportation sector.
The Triad of Community Participation, Empowerment and Vigilance in Fraud Deterrence Strategy Carolina, Anita; Bullah, Habi
International Journal of Social Science and Business Vol. 8 No. 4 (2024): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i4.70221

Abstract

Fraud deterrence in the context of rural tourism poses specific difficulties and opportunities, particularly in environmentally sensitive places like mangrove tourism sites. This quantitative research investigated the critical relationship between community participation, community empowerment, and community vigilance, collectively forming the triad, in the context of fraud deterrence within four distinct mangrove tourism destinations in Madura, Indonesia. Through an extensive survey conducted among residents of these destinations, this study utilized structural equation modelling. By assessing the data on community participation, empowerment, vigilance, and anti-fraud measures, this research aims to unravel the complex web of relationships among these variables. The findings suggested that community participation and community vigilance contribute significantly to the success of fraud deterrence initiatives. Community empowerment, on the other hand, has no effect on fraud deterrence strategies due to several inherent factors in the community. These findings highlight the importance of engaging communities in decision-making processes and promoting vigilance to enhance transparency and accountability in tourism management. However, the lack of influence from community empowerment suggests that broader structural factors may hinder its effectiveness in fraud prevention. The study concludes that strengthening community participation and vigilance can play a critical role in preventing fraud and ensuring sustainable tourism development. Practical implications for tourism management and policymakers include the need to invest in community-driven fraud detection and reporting mechanisms.
PORTRAIT OF BUMDesa BARAKAH JAYA FINANCIAL MANAGEMENT Anis Wulandari; Anita Carolina
Jurnal Penelitian Manajemen Terapan (PENATARAN) Vol. 10 No. 2 (2025)
Publisher : Program Studi Manajemen STIE Kesuma Negara Blitar

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

Abstract

Riset ini bertujuan untuk mengungkap gambaran pengelolaan keuangan BUMDesa baik dari segi pencatatan dan pelaporannya serta pertanggungjawaban yang dilakukan oleh pengelola BUMDesa Barakah Jaya Desa Soket Dajah, Kecamatan Tragah Kabupaten Bangkalan. Selain itu, mengungkap kendala-kendala yang dihadapi pengelola BUMDesa dalam melakukan pengelolaan keuangan, serta solusi yang ditawarkan dalam menangani kendala-kendala tersebut. Untuk menjawab permasalahan dan mencapai tujuan riset, maka riset ini menggunakan pendekatan deskriptif. Riset ini menggunakan teknik pengumpulan data interview dan dokumentasi, sedangkan tahapan analisis data penelitian merujuk pada analisis data Miles dan Huberman yang meliputi: (1) koleksi data, (2) reduksi data, (3) penyajian data, (4) penarikan kesimpulan. Hasil riset mengatakan BUMDesa Barakah Jaya sudah melaksanakan pembukuan atau pencatatan keuangan sesuai dengan kaidah akuntansi, walaupun masih belum sempurna dan sudah menghasilkan laporan keuangan berupa buku kas harian, yang meliputi buku penerimaan kas dan buku pengeluaran kas, buku besar, laporan laba rugi dan laporan perubahan modal. Walaupun demikian, BUMDesa ini masih memiliki kendala, yaitu jumlah SDM yang kurang dan tidak terlalu paham atas pencatatan akuntansi. Untuk itu, perlu adanya pelatihan dan bimbingan teknis dari pihak pemerintah terutama yang terkait dengan pencatatan keuangan BUMDesa.  
Pengaruh Akuntabilitas, Transparansi, Partisipasi Masyarakat dan Pemberdayaan Masyarakat Terhadap Pencegahan Kecurangan Bella Dwi Gina Pitaloka; Anita Carolina; Rian Abrori; Habi Bullah
Journal of Sharia Economics, Banking and Accounting Vol 2, No 2: 2025
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jseba.v2i2.183

Abstract

The tourism sector is currently an important part of the economic development strategy directed at the concept of sustainable tourism. One such tourism is mangrove ecotourism which requires the implementation of good governance and open community participation to avoid fraud. Therefore, this study aims to examine the effect of implementing accountability and transparency as well as the sustainability of community participation and empowerment in all operational activities on fraud prevention. The sample obtained in this study was 161 respondents from 4 mangrove tours based on purposive sampling method which was analyzed using multiple linear regression tests. The results showed that accountability has a positive effect on fraud prevention, while transparency, community participation and community empowerment have no effect on fraud prevention
Co-Authors Arinta Eka Wahyuni Bella Dwi Gina Pitaloka Citra Lutfia Citra Nurhayati Dessy Dwi Fitra Nova dianatul fajariyah Fariyana Kusumawati Feni Fartiana Akbar Grenda Evi Kartikasari Habi bullah Habi Bullah Khy’sh Nusri Leapatra Chamalinda Nur Shodiq Nurhayati, Citra Nurul Kompyurini Pitriani Pitriani Prayudi S Prabowo Rendy Aprianto Maha Putra Rian Abrori Siti Masruroh Tarjo Tarjo Wulandari, Anis Yudhanta Sambharakhresna Yudhanta Sambharakresna