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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Disrupsi Bisnis
Santoso, Nathalia
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Economics, Econometrics & Finance

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Pengaruh Reputasi Kantor Akuntan Publik, Manajemen Risiko, Pengendalian, dan Kinerja Keuangan terhadap Harga Saham Santoso, Nathalia; Setiawan, Amelia; Djajadikerta, Hamfri; Wirawan, Samuel
Jurnal Disrupsi Bisnis Vol. 7 No. 2 (2024): [Maret-April] Jurnal Disrupsi Bisnis
Publisher : Prodi Manajemen, Fakultas Ekonomi, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/drb.v7i3.38817

Abstract

The rapid growth of stock investment applications is encouraging people to enter the world of investment. Supported by the ease of using applications that are much simpler compared to offline methods in the past. The widespread use of investment applications has led to cases of speculative stocks, resulting in tens of trillions in losses. Researchers are interested in finding a solution to this phenomenon by examining the determining factors of stock prices through testing the influence of the reputation of public accounting firms, disclosure of Enterprise Risk Management (ERM), disclosure of Internal Control (IC), and financial performance on stock prices in banking companies listed on the Indonesia Stock Exchange from 2016 to 2021. The research methods used include t-test, f-test, coefficient of determination test, and multiple linear regression analysis. Based on the research results, the reputation of public accounting firms, disclosure of Enterprise Risk Management (ERM), and financial performance partially influence the stock prices of banking companies listed on the Indonesia Stock Exchange from 2016 to 2021. Meanwhile, the disclosure of Internal Control (IC) does not have a partial effect on the stock prices of banking companies listed on the Indonesia Stock Exchange from 2016 to 2021. However, all four variables have a simultaneous effect on the stock prices of banking companies listed on the Indonesia Stock Exchange from 2016 to 2021.
Modernisasi UMKM: Merancang Tahapan Implementasi Berbasis Sistem untuk Mengatasi Ancaman Siklus Persediaan (Studi Kasus pada UMKM X): Studi Kasus pada UMKM X Santoso, Nathalia; Sutomo, Felisia
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2207

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the economic recovery of Indonesia by contributing significantly 60% of Indonesia's GDP and employing 96% of the national workforce. However, internal challenges arise as employee-instigated theft and embezzlement resurface due to a lack of security knowledge among MSME owners. This knowledge gap poses a growing risk as MSMEs become more susceptible to fraud, particularly in relation to inventory cycles. MSME X has been chosen as the subject of this research due to its limited understanding of the importance of internal control systems and the non-execution of an accounting information system, notably in the manufacturing sector, where theft risks are heightened. The inventory cycle is closely linked to the sales, purchasing, and production cycles due to the involvement of raw materials, semi-finished goods, and finished goods. The study adopts applied research methods, utilizing both primary (interviews and observations) and secondary data (literature studies). Findings reveal inadequate control activities in MSME X, exacerbated by the absence of functional separation and proper documentation for inventory transactions. Recommendations include a five-stage implementation plan, starting with flowchart creation, CCTV installation, and personnel recruitment. The middle stage involves additional recruitment and transitioning to a digital accounting information system for process integration. The final stage integrates the accounting information system with external parties. Performance evaluations will be conducted at each stage to assess the effectiveness of the accounting information system in minimizing risks
Co-Authors Amelia Setiawan Hamfri Djajadikerta Samuel Wirawan Sutomo, Felisia