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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Akbis: Media Riset Akuntansi dan Bisnis Al-Zayn: Jurnal Ilmu Sosial & Hukum Jurnal Ilmiah Ekonomi Terpadu
Hastuti, Cut Sri Firman
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Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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Pengaruh Fraud Triangle Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Perbankan di Bursa Efek Indonesia Anista, Yesi; Vonna, Sari Maulida; Risnafitri, Hafizhah; Amri, Abrar; Hastuti, Cut Sri Firman
Jurnal Akuntansi & Keuangan Unja Vol 10 No 03 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i03.47697

Abstract

This study aims to examine the effect of the fraud triangle on fraudulent financial statements in banking companies listed on the Indonesia Stock Exchange in 2020 - 2024This study uses the Beneish M-Score to calculate financial statement fraud. The population in this study were Banking companies listed on the IDX used purposive sampling method so that a sample of 10 companies was obtained with 5 years of observation with 50 observations. The analysis technique used in this research is logistic regression model. The results showed that financial stability, external pressure, personal financial need and auditor change had no effect on fraudulent financial statements while ineffective monitoring had an effect on fraudulent financial statements. This study provides evidence that strict supervision by the OJK and BI is an important factor that weakens the relevance of several fraud triangle indicators, thus enriching the literature that regulatory effectiveness can modify the relationship between the fraud triangle and fraud. Keywords: Beneish M-Score, financial statement fraud, fraud triangle.
Pengaruh Suku Bunga Bank Indonesia dan Inflasi kepada Return On Aset (ROA) pada Bank Syariah di indonesia Fikri, Ihsanul; Amri, Abrar; Mahdani, Rimal; Hastuti, Cut Sri Firman; Fatmayanti, Fatmayanti
Jurnal Ilmiah Ekonomi Terpadu (Jimetera) Vol 5, No 1 (2025): JURNAL ILMIAH EKONOMI TERPADU
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jimetera.v5i1.11232

Abstract

This study analyzes the impact of Bank Indonesia's interest rate and inflation on Return On Assets (ROA) at Islamic Banks in Indonesia from 2019 to 2023. Although Islamic Banks do not use an interest-based system, interest rates and inflation can still influence their performance, particularly in terms of financing and fund distribution. The research method employed is descriptive quantitative analysis with multiple linear regression. The results indicate that both interest rates and inflation, either individually or together, have a significant positive impact on the ROA of Islamic Banks.
Pengaruh Persepsi Dan Pemahaman Tentang Laporan Keuangan Terhadap Kualitas Laporan Keuangan Pelaku UMKM Hastuti, Cut Sri Firman; Ariani, Devi; Darmayanti, Cici; Putri, Cut Widy Aulia
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 8 NOMOR 2 TAHUN 2024
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v8i2.10174

Abstract

This research attempts to ascertain how business actors' attitudes and comprehension impact the quality of financial reports in Kecamatan Johan Pahlawan, West Aceh Regency. While presenting comprehensive financial reports is challenging for them because not all business owners have studied accounting in-depth, some MSME actors in Johan Pahlawan District believe that accounting is not that important. All they know is that it records incoming and outgoing cash flows. tief. The general public has very little knowledge of accounting, but businesses of a reasonably big size may afford to hire an accountant or purchase software to make it easier to prepare financial reports that comply with current laws. A quantitative technique was used in this investigation. Primary data from a research sample of ninety-three MSME actors in Kecamatan Johan Pahlawan, West Aceh Regency, was directly gathered via the use of questionnaires by the researchers for the objectives of this study. Multiple linear regression data analysis is the technique employed. Based on the study's findings, Kecamatan Johan Pahlawan, West Aceh Regency's MSME financial reports' quality is significantly influenced by business actors' attitudes and knowledge, with a significant value of 0.000. The quality of MSME financial reports in Johan Pahlawan District, West Aceh Regency, is thus determined by the perception and comprehension of business players, leading to the conclusion that the alternative hypothesis statement (Ha3) is accepted.
Pengaruh Literasi Keuangan Dan Teknologi Finansial Terhadap Minat Investasi Mahasiswa Universitas Teuku Umar Yanti, Hesti; Rahmadani, Ika; Vonna , Sari Maulida; Hastuti, Cut Sri Firman; Sartika, Dewi
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 1 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i1.4169

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan dan teknologi finansial terhadap minat investasi mahasiswa Universitas Teuku Umar. Penelitan ini menggunakan pendekatan kuantitatif dengan metode survei. Data diperoleh dari 99 responden yang dipilih menggunakan teknik random sampling. Instrumen penelitian berupa kuesioner dengan sekala likert. Data di analisis menggunakan regresi linear berganda dengan bantuan SPSS versi 26. Hasil penelitian menunjukkan bahwa literasi keuangn berpengaruh signifikan terhadap minat investasi mahasiswa. Teknologi finansial tidak berpengaruh signifikan terhadap minat investasi mahasiswa. Secara simultan, literasi keuangan dan teknologi finansial berpengaruh signifikan terhadap minat investasi mahasiswa Universitas Teuku Umar.
Pengaruh Akuntabilitas Dan Transparansi Terhadap Pengelolaan Anggaran Dana Bos Di Smp Negeri Kaway XVI Kabupaten Aceh Barat S Bako, Sri Tawar; Hastuti, Cut Sri Firman; Mahdani, Said Mahdani
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 10 NOMOR 1 TAHUN 2026
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v10i1.14896

Abstract

This research aims to determine the influence of transparency and accountability in management of BOS funds at Kaway State Middle School, West Aceh Regency. This research is based on agency theory. This research use quantitative methods. The data used consists of primary data on form of questionnaire. The object of this research is budget management at Kaway State Middle School, West Aceh Regency. The research population was all Kaway State Middle School employees. The data collection technique uses a Likert scale. The data analysis method was carried out through descriptive statistics to describe the characteristics of the research variables, as well as multiple linear regression with the help of the SPSS version 26 application. Data instrument tests were validity and reliability tests. And classical assumption tests were carried out which heteroscedasticity tests, multicollinearity tests, included normality tests. Hypothesis testing is carried out through the f test, t test, coefficient of determination.  The research results show that Accountability has a positive and significant effect on Budget Management, Transparency has a positive and significant effect on Budget Management, and Accountability and Transparency have a simultaneous effect on Budget Management.
Co-Authors Abrar Amri Anista, Yesi Ariani, Devi Cici Darmayanti, Cici DEWI SARTIKA Fatmayanti, Fatmayanti Fikri, Ihsanul Mahdani, Said Mahdani Putri, Cut Widy Aulia Rahmadani, Ika Rimal Mahdani Risnafitri, Hafizhah S Bako, Sri Tawar Vonna , Sari Maulida VONNA, SARI MAULIDA Yanti, Hesti