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All Journal BISEI: Jurnal Bisnis dan Ekonomi Islam International Journal of Economics, Management, Business, and Social Science International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Multidisiplin Madani (MUDIMA) Tepis Wiring : Jurnal Pengabdian Masyarakat Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Dinamis: Jurnal Pengabdian Kepada Masyarakat
Ria
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences

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Analysis of Factors Affecting Fraudulent Financial Statements with Hexagon Theory Fraud Indicators : Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2017-2021 Period Fitriani, Nur; Ria; Digdowiseiso , Kumba
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.297

Abstract

This study aims to empirically examine the impact of false financial statements on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021 using indicators from the hexagon fraud theory. Purposive sampling techniques were used to select samples for this investigation, which used 130 samples. The analysis used was multiple linear regression analysis in this study with SPSS software version 25. The F-SCORE assessment is used in measurement to assess financial statement fraud. Based on research findings, financial statement fraud is positively influenced by outside pressure, political connections, the nature of the industry, auditor turnover, and CEO dualism. Variable changes do not influence financial statement fraud in directors. This study shows how several indicators of the hexagon fraud theory can influence the likelihood of fraud. The study's findings are anticipated to be taken into account by the company in the future so that it can monitor all departments to guard against this fraud.
The Effect of Tax Avoidance and Agency Costs on Company Value with Profitability as a Mediating Variable Agustin, Reni Cahya; Ria; Digdowiseiso , Kumba
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.300

Abstract

This study examines the effect of tax avoidance and agency cost on company value by using profitability as a mediation variable. The independent variables used in this study are tax avoidance as measured by Cash Effective Tax Rate (CETR) and agency cost using the STA (Sales to Total Equity) ratio. The dependent variable in this study is the company's value measured using price-to-book value (PBV). Then the variable for the mediating variable is profitability which is measured using the ROA (Return on Assets) ratio. This study replicates the research conducted by Enggar Adityamurti, and Imam Ghozali, 2017 using secondary data of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021—test analysis using multiple analysis regression analysis model. The results of this study show that tax avoidance has a significant and positive effect on company value. Then, profitability can mediate the relationship between tax avoidance and agency cost to company value
Improving Employee Performance through Employee Performance Assessment Mechanism at the Malang Regency Transportation Service Ria; R.M Mahrus Ali; Sinollah
Jurnal Pengabdian Masyarakat: Tipis Wiring Vol 4 No 1 (2025): Tepis Wiring: Jurnal Pengabdian Masyarakat
Publisher : Fakultas Ekonomi dan Bisnis Unversitas Islam Raden Rahmat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33379/tepiswiring.v4i1.4782

Abstract

This study analyzes the employee performance assessment system at the Malang Regency Transportation Office, based on observations and interviews with several employees. Performance assessments are carried out annually with quarterly evaluations by the head of the sub-division. Evaluations include employee performance, financial administration, and staffing. The assessment process involves several stages: Annual Work Plan (RKT), Performance Agreement, Employee Performance Targets (SKP), and the use of the "SIAP KERJA" Application. The RKT is prepared as an elaboration of the Agency's strategy and facilitates program evaluation. A Performance Agreement is a commitment document between leaders and subordinates related to the implementation of tasks with performance indicators. SKP includes targets that must be achieved in a certain period, measured based on quantity, quality, time, and cost. The results of this assessment are then summarized in the "SIAP KERJA" Application, which experiences technical problems such as frequent errors or maintenance. The suggested solution is to fill in daily activities regularly. This performance assessment aims to improve the integrity, accountability, transparency, and performance of the apparatus, as well as be the basis for evaluation, awards, and sanctions to employees.
Edukasi Peran Inklusi Keuangan Syariah Dalam Meningkatkan Stabilitas Ekonomi Masyarakat Arafah, Santi; Miko, Jeroh; Ria
Dinamis: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2023): Desember 2023
Publisher : Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/dinamis.v3i2.5692

Abstract

Tujuan kegiatan pengadian ini ialah untuk mengedukasi peran inklusi keuangan syariah dalam meningkatkan stabilitas ekonomi masyarakat. Metode pelaksanaan meliputi tiga tahap, yaitu observasi, penyampaian materi dan evaluasi pada para remaja Masjid Jami’ Ulayat Percut Sei Tuan selama tiga bulan. Hasil dari pengabdian ini para peserta mulai memahami pengertian inklusi keuangan syariah yaitu ketersediaan akses terhadap produk keuangan syariah yang sesuai termasuk pembiayaan, tabungan, asuransi dan pembayaran, tersedianya akses yang berkualitas termasuk kenyamanan, keterjangkauan, kesesuaian dan dengan memperhatikan perlindungan konsumen serta ketersediaan tersebut juga diberikan kepada semua orang. Inklusi keuangan syariah ini bertujuan untuk mengubah pola pikir pelaku usaha tentang cara melihat uang dan laba, dengan pola pikir tersebut maka akan mengubah pelaku ekonom menjadi responsive. Inklusi keuangan syariah termasuk dalam program literasi keuangan syariah, dikarenakan jika peningkatan inklusi keuangan syariah semakin meningkat maka akan meningkatkan stabilitas ekonomi masyarakat bagi suatu negara
Implementasi Perilaku Manajemen Keuangan Syariah Dalam Mengatasi Masalah Keuangan Di Era Digitalisasi Arafah, Santi; Miko, Jeroh; Ria
Dinamis: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2023): Juni 2023
Publisher : Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/dinamis.v3i1.5788

Abstract

Perilaku manajemen keuangan syariah adalah kemampuan seseorang dalam mengatur (perencanaan, penganggaran, pemeriksaan, pengelolaan, pengendalian, pencarian, dan penyimpanan) yang sesuai dengan kaidah syariah. Perilaku manajemen keuangan syariah ini sangat diperlukan oleh para remaja Masjid Jami’ Ulayat dalam kehidupan sehari-hari guna dapat memberikan dampak yang positif terutama dalam menghindarkan diri dari sifat boros, hutang dan masalah kesulitan keuangan lainnya. Perilaku manajemen keuangan syariah bertujuan untuk dapat mengendalikan dan mengelola sumber daya keuangan yang ada padanya sesuai dengan kaidah syariah. Namun, hal sebaliknya terjadi jika perilaku manajemen keuangan syariah tidak diterapkan dengan baik, maka akan terjadi kegagalan dalam pengelolaan keuangan.
THE IMPLEMENTATION OF INVENTORY ACCOUNTING INFORMATION SYSTEMS: A SYSTEMATIC LITERATURE REVIEW Ria; Khairul Saleh L. Tobing; Dhieka Avrilia Lantana; Kumba Digdowiseiso; Nurasyikin Jamaludin
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 2 (2023): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i2.105

Abstract

The significance of efficiency and accuracy in inventory management is crucial for achieving operational success and making informed decisions. The objective of this study is to examine and evaluate the utilization of inventory accounting information systems in different organizations. This study employs the Systematic Literature Review (SLR) method to gather, assess, and integrate findings from diverse and pertinent literature sources. The findings of this study demonstrate that the adoption of an inventory accounting information system yields substantial advantages, such as enhanced operational effectiveness, decreased storage expenses, improved precision of financial statements, and simplified monitoring and analysis of inventory data. The discussion emphasizes the significance of choosing a suitable platform, providing employee training, and ensuring seamless integration with current business processes. This research demonstrates that investing in the implementation of an inventory accounting information system is a prudent measure to enhance operational efficiency, facilitate well-informed decision-making, and sustain competitiveness in a progressively competitive market.
THE DETERMINANTS OF VOLUNTARY DISCLOSURE IN INDONESIA: A LITERATURE STUDY Syamsudin; Khairul Saleh L. Tobing; Ria; Kumba Digdowiseiso
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1331

Abstract

This study focuses on the exploration of voluntary disclosure, which refers to the practice of companies willingly sharing financial information with stakeholders. Scholars conducted a comprehensive analysis of existing literature to identify the main factors that affect this voluntary sharing of information. Four crucial factors have been identified as major catalysts for voluntary disclosure. Firstly, the size of a company is a significant factor, as larger companies are more likely to engage in extensive disclosure due to their ample resources and the need for transparency, particularly in complex business operations. Secondly, the importance of profitability cannot be overstated, as companies that are profitable are more likely to reveal information in order to enhance their reputation and build trust with investors and creditors. Thirdly, the degree of leverage, which indicates the extent to which a company relies on borrowed funds, can discourage the voluntary release of information. This is because high leverage increases financial risk, leading to a more cautious attitude towards disclosure. Lastly, the ownership structure has the ability to influence the disclosure practices. Companies that have family ownership or majority shareholders who prioritize privacy typically tend to refrain from engaging in extensive voluntary disclosure. Gaining insight into these factors is crucial, as they provide clarity on the reasons behind companies' disclosure strategies, addressing the requirements and anticipations of different stakeholders while managing the intricacies of financial openness.
Profitability Moderation on the Effect of Tax Avoidance on Company Value Ria
Jurnal Multidisiplin Madani Vol. 3 No. 5 (2023): May, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v3i5.3000

Abstract

Taxes are a burden on corporations that eat into corporate profits, whereas taxes on a country are revenues that are used to pay for government spending. These differences motivate companies to manage their tax liabilities. Corporate values ​​are also influenced by high corporate profitability. The purpose of the study is whether tax avoidance affects firm value and whether weakening profitability increases the effect of tax avoidance on firm value. The study will be conducted from April 1 to July 1, 2022. The underlying theories of this research are agency theory and signaling theory. The subjects of this study include 14 multinational companies registered on the Indonesian Stock Exchange during the period 2017-2021, representing a sample of 70 companies. The data analysis techniques used were descriptive, pooled, classical hypothesis testing, simple linear regression analysis test, moderate regression analysis (MRA), test f, test t, and r2. Data obtained from (www.idx.co.id) and (www.idnfinancials). Research shows that tax avoidance has a significant positive impact on firm value. At the same time, modest profitability does not significantly increase the effect of tax avoidance on firm value
Analisis Restrukturisasi Dalam Penyelesaian Pembiayaan Mudharabah Bermasalah (Studi Kasus Pada PT. BPRS Al-Washliyah Medan) Ria; Arafah, Santi
Bisei : Jurnal Bisnis dan Ekonomi Islam Vol 8 No 2 (2023): Desember 2023
Publisher : Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/bisei.v8i2.5234

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan restrukturisasi dalam menangani pembiayaan mudharabah bermasalah pada PT. BPRS Al-Washliyah Medan. penelitian ini menggunakan penelitian yang bersifat kualitatif dengan pendekatan studi kasus. Hasil penelitian ini adalah langkah-langkah penyelesaian restrukturisasi dalam penyelesian pembiayaan mudharabah bermasalah yaitu penjadwalan kembali (rescheduling), persyaratan kembali (reconditioning) dan penataan kembali (restructuring). sedangkan faktor yang menjadi penghambat dalam rangka penyelesaian pembiayaan bermasalah yang dihadapi oleh PT BPRS Al-Washliyah Medan, antara lain; tidak kooperatifnya nasabah dalam menanggapi surat teguran maupun surat panggilan dari bank terkait penyelesaian hutangnya, nasabah tidak mau menyerahkan jaminan secara suka rela kepada bank atau menjualnya sendiri untuk melunasi sisa hutangnya kepada bank danterdapat sebahagian pembiayaan nasabah tidak memiliki jaminan atau memiliki jaminan, namun tidak mencover sisa kewajiban nasabah.
Co-Authors Agustin, Reni Cahya Arafah, Santi Dhieka Avrilia Lantana Digdowiseiso , Kumba Khairul Saleh L. Tobing Kumba Digdowiseiso, Kumba Miko, Jeroh NUR FITRIANI Nurasyikin Jamaludin R.M Mahrus Ali Sinollah Syamsudin