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All Journal Jurnal Riset Ekonomi dan Akuntansi Jurnal Kabar Masyarakat Riset Ilmu Manajemen Bisnis dan Akuntansi
Eva Yanis Lafione
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Skeptisme Profesional dan Audit Investigatif terhadap Pengungkapan Fraud Nanditya Andini; Eva Yanis Lafione; Nera Marinda Machdar
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): June : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i2.1816

Abstract

An important consideration in every scientific article is the author's knowledge of theory and previous research. Previous research can improve phenomena and theories involving correlations between variables. The purpose of writing this article is to develop a hypothesis of the influence between variables to be used in subsequent research. The findings from this literature review are: 1) professional skepticism has a positive and significant effect on fraud disclosure; 2) investigative audits have a positive and significant effect on fraud disclosure.
Membangun Pemberdayaan Masyarakat yang Berkembang dan Maju Melalui Pelatihan Pembukuan Keuangan UMKM di Desa Srimukti Elia Rossa; Imas Mutikartini Putri; Nanditya Andini; Sindy Septiani; Eva Yanis Lafione; Aisyah Sekar Ningrum; Arinda Dwi Cahyani; Azhar Huwaiza Fathoni; Jihan Salsabilah
Jurnal Kabar Masyarakat Vol. 2 No. 3 (2024): Agustus : JURNAL KABAR MASYARAKAT
Publisher : Institut Teknologi dan Bisnis Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jkb.v2i3.2201

Abstract

Srimukti Village has great potential in the development of Micro, Small, and Medium Enterprises (MSMEs). This can be seen from the fact that most of the areas of Srimukti Village are rice fields that are used as a source of income. However, based on the results of observations and data obtained, there are still many MSME actors in Srimukti Village who do not have adequate knowledge and skills in managing their business finances. This study describes the implementation of the Community Service Program (KKN) with the theme "Building Developing and Advanced Community Empowerment Through MSME Financial Bookkeeping Training in Srimukti Village". This program aims to improve the knowledge and skills of MSME actors in managing their business finances, so that they can improve the development and progress of MSMEs in the village, as well as increase community income and contribute to improving the village economy. The research techniques used were observation, interviews, and documentation. The results of the study showed that the MSME financial bookkeeping training program to build developing and advanced community empowerment in Srimukti Village has been successfully implemented and has shown positive results. This program has increased the knowledge and skills of MSME actors in managing their business finances, so that it can improve the development and progress of MSMEs in the village, as well as increase community income and contribute to improving the village economy.
Analisis Profitabilitas, Likuiditas, dan Leverage terhadap Kinerja Manajemen: Emiten Consumer Non-cyclicals BEI Periode 2019-2023 Eva Yanis Lafione; Wastam Wahyu Hidayat; Gilbert Rely
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 1 (2025): Februari: Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i1.1619

Abstract

The purpose of this study was to determine whether profitability, liquidity, and Leverage affect management performance. The population in this study was taken from consumer non-cyclicals issuers listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling method and amounted to 90 samples. This study uses secondary data obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co. Then using the Statistical Package for Sciene (SPSS) version 25 as a tool for analyzing. The hypothesis in this study was tested using descriptive statistical analysis, classical assumption test, multiple linear analysis test, and hypothesis testing. The conclusion of this study states that (1) profitability has no effect on management performance (2) liquidity has a positive effect on management performance (3) Leverage has a positive effect on management performance.
Co-Authors Aisyah Sekar Ningrum Arinda Dwi Cahyani Azhar Huwaiza Fathoni Elia Rossa Imas Mutikartini Putri Jihan Salsabilah Nanditya Andini Nera Marinda Machdar Rely, Gilbert Sindy Septiani Wastam Wahyu Hidayat