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Pengaruh Good Corporate Governance, Pengendalian Internal, dan Whistleblowing System terhadap Pencegahan Fraud Amelia Destiyana; Fitri Sabiyla Yassarah; Nera Marinda Machdar
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 3 (2024): Juli : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i3.2528

Abstract

Any research or scientific paper that aims to substantiate a hypothesis or phenomenon involving relationships between variables must make extensive use of relevant previous research. This article discusses how whistleblower programs, internal controls, and good corporate governance play a role in preventing fraud. This essay is an attempt to provide a foundation for theory about the interaction of factors that may influence future research. First, internal control influences fraud prevention. Second, the whistleblowing mechanism has an influence in preventing fraud. These are the three main conclusions of this research review study.
Perbedayaan Masyarakat Berbasis Sustainable Development Goals (SDGS) di Desa Srimukti Alya Syafikah Rani; Elia rossa; Dara Dinanti; Fitri Sabiyla Yassarah; Khofidah Pujilestari; Muhammad Maulana Hafizh; Puthree Maria Situmorang; Radina Amalia Maharani; Yuyun Yuyun
Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Vol. 3 No. 3 (2024): Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/sejahtera.v3i3.2371

Abstract

Real Work Lectures (KKN) is a learning process for students at Bayankara University, Jakarta Raya. This KKN activity is carried out as part of community service and aims to gain new learning experiences that expand knowledge, skills and awareness in social life. The presence of students fosters motivation and innovation in society, this is in line with the role of universities as innovators. Students are committed to helping local communities overcome the challenges they face in the economic, educational, social, infrastructure and environmental fields. Students participate in village development efforts by developing the potential of village human resources and learning and providing information that is useful for village development. The location of this KKN was identified in the RT. 004/RW. 006, Srimukti Village, North Tambun District, Bekasi Regency, West Java. We chose this location because we wanted to increase public awareness about maintaining environmental cleanliness which is reflected in a number of waste points. We also want them to be active in creative activities that they can do at home.
Analisis Harga Wajar Saham Menggunakan Analisis Fundamental dalam Keputusan Investasi Saham Fitri Sabiyla Yassarah; Sumarno Manrejo; Bambang Prayogo
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 1 (2025): Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) 
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i1.857

Abstract

This study aims to determine the fair price of shares in determining stock investment decisions in state-owned banking issuers listed on the Indonesia Stock Exchange in 2019-2023. This research method uses a qualitative descriptive approach. There are three companies in the study that are the subjects of the study, namely PT Bank Rakyat Indonesia, PT Bank Negara Indonesia, and PT Bank Mandiri. Using fundamental analysis with stock valuation using the price earning ratio (PER) method. The study uses secondary data. The application of fundamental analysis with stock valuation using the price earning ratio (PER) method shows that in 2019, 2021, 2022 and 2023 BBRI, BBNI, and BMRI shares were undervalued (cheap), while in 2020 BBRI and BBNI shares were overvalued (expensive) and BMRI shares were undervalued (cheap).
Analisis Harga Wajar Saham Menggunakan Analisis Fundamental dalam Keputusan Investasi Saham Fitri Sabiyla Yassarah; Sumarno Manrejo; Bambang Prayogo
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 1 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i1.850

Abstract

This study aims to determine the fair price of shares in determining stock investment decisions in state-owned banking issuers listed on the Indonesia Stock Exchange in 2019-2023. This research method uses a qualitative descriptive approach. There are three companies in the study that are the subjects of the study, namely PT Bank Rakyat Indonesia, PT Bank Negara Indonesia, and PT Bank Mandiri. Using fundamental analysis with stock valuation using the price earning ratio (PER) method. The study uses secondary data. The application of fundamental analysis with stock valuation using the price earning ratio (PER) method shows that in 2019, 2021, 2022 and 2023 BBRI, BBNI, and BMRI shares were undervalued (cheap), while in 2020 BBRI and BBNI shares were overvalued (expensive) and BMRI shares were undervalued (cheap).