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Universitas Muhammadiyah Riau

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Pengaruh Inflasi Terhadap Pertumbuhan Ekonomi Di Indonesia Meilan Sri Desfitra; Zahwa Aulia; Rezeki Putri Utami; Nur Fitriana
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 1 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This abstract discusses the influence of inflation on economic growth in Indonesia. In general, inflation is the phenomenon of a continuous and continuous increase in the prices of goods and services over a certain period of time. Economic growth, on the other hand, measures the increase in a country's gross domestic product (GDP) or national income over a certain period of time. This research explores the relationship between inflation and economic growth in Indonesia using secondary data from Bank Indonesia and the Central Statistics Agency for the 2010-2020 period. Data analysis shows that inflation has a significant impact on economic growth in Indonesia. The research results show that high inflation tends to hamper economic growth by reducing people's purchasing power, reducing investment and improving the economy. However, moderate inflation can encourage economic growth by encouraging stable consumption and investment. This study also identifies other factors that influence the relationship between inflation and economic growth, such as monetary policy, political stability, and external factors. The implications of this research are the importance of appropriate monetary policy to control inflation so that it does not hamper economic growth, as well as the need for balanced fiscal policy to create stable and sustainable macroeconomic conditions in Indonesia.
Analisis Beneish M-Score Untuk Mendeteksi Potensi Kecurangan Dalam Laporan Keuangan pada PT. Bersama Zatta Jaya Tbk Hafidatul Husna; Zul Azmi; Armina Khoiriyah; Rezeki Putri Utami
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.3158

Abstract

Penelitian ini bertujuan untuk mendeteksi kemungkinan adanya potensi kecurngan dalam laporan keuangan PT Bersama Zatta Jaya Tbk selama periode 2022–2024 dengan menggunakan model Beneish M-Score. Penelitian ini dilakukan melalui pendekatan kuantitatif deskriptif dengan memanfaatkan data sekunder berupa laporan keuangan tahunan perusahaan yang telah diaudit. Analisis dilakukan menggunakan delapan rasio keuangan berdasarkan indikator Beneish, yaitu DSRI, GMI, AQI, SGI, DEPI, SGAI, LVGI, dan TATA. Hasil penelitian menunjukkan bahwa pada tahun 2022, skor yang diperoleh adalah -0,65, yang berarti perusahaan masuk kategori manipulator. Namun, pada tahun 2023 dan 2024, perusahaan diklasifikasikan sebagai non-manipulator dengan skor M-Score di bawah ambang batas -2,22. Temuan ini menunjukkan bahwa model Beneish M-Score dapat bermanfaat sebagai alat deteksi awal terhadap potensi rekayasa laporan keuangan di perusahaan publik.