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PENGENDALIAN INTERNAL TERHADAP KECURANGAN Sukadwilinda, Sukadwilinda; Ratnawati, R. Aryanti
Jurnal ASET (Akuntansi Riset) Vol 5, No 1 (2013): Jurnal Aset (Akuntansi Riset). Januari-Juni 2013
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v5i1.10031

Abstract. Internal control in a company is very important. It is expected that with good internal control, employees do not do things outside the rules that have been set. Today very rarely found companies that are free from fraud . With good internal control is expected to prevent the occurrence of acts of fraudÂ in the company. Fraud is often done is cash fraud. The results of this study indicate that the variable Internal Control (X) has a significant influence on Fraud Cash (Y). This is evident from the constant value of 1.860 and the value of the Internal Control Coefficient (X) of 0.640, this shows that if the Internal Control (X) rises by one point then the variable Prevention of Fraud Cash (Y) will rise by 0.640. Correlation value obtained for 0.776 which means there is a strong correlation relationship between internal control with fraud prevention cash. Internal Control has an effect of 60.2% on fraud; while the remaining 39.8% is influenced by other variables that are not examinedKeywords: internal control; fraudAbstrak. Pengendalian internal di suatu perusahaan adalah hal yang sangat penting. Diharapkan dengan pengendalian internal yang baik, karyawan tidak melakukan hal diluar aturan yang sudah ditetapkan. Dewasa ini sangat jarang ditemukan perusahaan yang terbebas dari kecurangan (fraud). Dengan adanya pengendalian internal yang baik maka diharapkan dapat mencegah terjadinya tindakan kecurangan (fraud) di perusahaan. Tindak kecurangan (fraud) yang sering dilakukan adalah kecurangan (fraud) kas. Hasil penelitian ini menunjukkan bahwa variabel Pengendalian Internal (X) memiliki pengaruh signifikan terhadap Pencegahan Kecurangan (Fraud) Kas (Y). Hal ini terbukti dari nilai konstanta sebesar 1,860 dan nilai koefisien Pengendalian Internal (X) sebesar 0,640, ini menunjukan bahwa jika Pengendalian Internal (X) naik sebesar satu poin maka variabel Pencegahan Kecurangan (Fraud) Kas (Y) akan naik sebesar 0,640. Nilai korelasi yang diperoleh sebesar 0,776 yang berarti terdapat hubungan korelasi yang kuat antara pengendalian internal dengan pencegahan kecurangan (fraud) kas. Pengendalian Internal memberikan pengaruh sebesar 60,2% terhadap kecurangan; sedangkan sisanya sebesar 39,8% dipengaruhi oleh variabel lain yang tidak diteliti.Kata Kunci: pengendalian internal; kecurangan

ANALISIS STRUKTUR MODAL, TINGKAT PERTUMBUHAN DAN UKURAN PERUSAHAAN TERHADAP NILAI TAMBAH EKONOMI Ratnawati, Aryanti; Sinarjadi, Iman
Jurnal ASET (Akuntansi Riset) Vol 7, No 1 (2015): Jurnal Aset (Akuntansi Riset). Januari-Juni 2015
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v7i1.8857

Abstract. Investors need to know the ability of the company and the prospect of the company in the future, then investors hope to have a tool that can be a reference to investing. The purpose of this study is to know the description of Capital Structure, Corporate Growth Rate andÂ Size of Firm on Economic Value Added / EVA either partially or simultaneously. The object of this study is Index 30. This index consists of 30 leading shares whose constituents are part of the LQ45 Index. The research method used is survey method and type of method used is descriptive method verification. The analysis used to test the hypothesis is multiple regression analysis and data in the form of corporate financial statements for the period 2009-2013.Â With the level of significance (Î±) of 0.05 obtained the results of the first hypothesis testing showed that partially Capital Structure, growth rate, and firm size significantly influence Economic Value Added. While the results of testing The second hypothesis shows that the capital structure, company growth rate, and company size simultaneously significantly influence Economic Value Added.Keywords. capital structure;Â growth rate;Â a size ofÂ firm; economic value added; index 30 Â Abstrak. Investor perluÂ mengetahui kemampuan perusahaan dan prospek perusahaan di masa yang akan datang, maka investor berharap memiliki alat yang dapat menjadi acuan dalam berinvestasi . Tujuan penelitian ini adalah untuk mengetahui deskripsi mengenai Struktur Modal, Tingkat Pertumbuhan Perusahaan Dan Ukuran Perusahaan terhadap Nilai Tambah Ekonomi/ EVA(Nitami) baik secara parsial maupun simultan.Â Objek penelitian ini adalah Indeks 30. Indeks ini terdiri dari 30 saham unggulan yang konstituennya merupakan bagian dari Indeks LQ45. Metode penelitian yang digunakan adalah metode survey dan jenis metode yang digunakanÂ adalah metode deskriptif verifikatif. Analisi yang digunakan untuk menguji hipotesis adalah analisis regresi berganda, dan data berupa laporan keuangan perusahaan periode 2009-2013. Dengan tingkat signifikansi (Î±) sebesar 0,05 diperoleh hasil pengujian hipotesis pertama menunjukkan bahwa secara parsial Struktur Modal, tingkat pertumbuhan dan ukuran perusahaan berpengaruh secara signifikan terhadap Nilai Tambah Ekonomi.Â Sedangkan Hasil pengujian Hipotesis kedua menunjukkan bahwa struktur modal, tingkat pertumbuhan perusahaan dan ukuran perusahaan secara bersama-sama/ simultan berpengaruh secara signifikan terhadap Nilai Tambah Ekonomi.Kata Kunci. struktur modal; tingkat pertumbuhan perusahaan; ukuran perusahaan nilai tambah ekonomi (nitami); indeks 30Â

The The Influence of Online Marketing and Product Quality on Competitiveness Micro: Small And Medium Enterprises (MSMEs) Apparel Products InWest Java Saepudin; Ratnawati, Aryanti; Hamzah, Ari Muhamad; Acuviarta, Acuviarta
Adpebi Science Series 2022: 1st AICMEST 2022
Publisher : ADPEBI

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Abstract PorpuseThis study aims to determine about factors Implementation of online marketing of apparel products, Competitiveness of apparel products at MSMEs and the effect of product quality and online marketing on the competitiveness of SMEs in Cimahi West Java. Research method used is descriptive associative method, with the formulation of the hypothesis: Online marketing and product quality have an effect on the competitiveness of apparel MSMEs in Cimahi. To test the hypothesis, a sample was used, in the form of SMEs who produce apparel as many as 52 people (using the Slovin formula with a standard error of 10%). Result :The coefficient of determination (R-Square) in total is 0.594. This means that the competitiveness of SMEs for apparel in Cimahi West Java is influenced by online marketing and product quality by 59.4%. The remaining 40.6% is influenced by other factors not examined. Simultaneous hypothesis testing (F test) with α 5%, the obtained t-count> t-table (35.817> 3.18), it can be concluded that online marketing and product quality have a significant effect on the competitiveness of clothing MSMEs. Keywords: online marketing1, product quality2, and competitiveness of MSMEs3.

The Effect Of Impaired Loan And Capital Adequacy Ratio (CAR) To Banking Performance At Private National Bank (Listed On Indonesia Stock Exchange 2015-2019) ratnawati, aryanti
Adpebi Science Series 2022: 1st AICMEST 2022
Publisher : ADPEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar

The purpose of this study was to determine the effect of impaired loans and capital adequacy ratios on banking performance at Private Commercial Banks listed on Indonesia Stock Exchange for period 2015-2019. Research method uses a quantitative approach with multiple regression analysis. The source of this research uses secondary data. The sample of this study were 18 companies Private Commercial Banks using purposive sampling technique. Finding test results show that Impaired Loans have no significant effect on banking performance while the Capital Adequacy Ratio has a significant effect on banking performance. Simultaneously, it shows that Impaired Loans and the Capital Adequacy Ratio have a significant effect on banking performance. Value the determination coefficient of 0.075 indicates that the Impaired Loan and the Capital Adequacy Ratio provide a variation of 7.5% on banking performance, while the remaining 92.5% is influenced by other factors that are not observed.

Consumer Behavior of Muslim Minorities in Purchasing Halal Products: A Maslahah Perspective Al Farisi, Muhammad Salman; Mahadewi, Erlina Puspitaloka; Khalid, Nour; Ratnawati, Aryanti; Erlangga, Heri; Wahid, Hariyaty Ab
Jurnal Ilmiah Al-Syir'ah Vol 22, No 2 (2024)
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/jis.v22i2.2788

This study aims to analyze whether the consumption of halal products has a different priority scale based on maslahah orientation. This study is qualitative. The study was located in one of the minority Muslim areas in Indonesia. In this study the object of the study was the minority Muslim community of Indonesia who are Muslim and have purchased halal products. The research data were obtained based on interviews with the minority Muslim communities in Indonesia, namely Denpasar and Gianyar in Bali Province and Kupang East Nusa Tenggara Province, who are Muslim and have purchased halal products. This study's results indicate that consumers' behavior toward halal products regarding maslahah is included in the maslahah tahsiniyah or tertiary needs, namely, needs to be needed by humans to make life more comfortable and beautiful. Maslahah tahsiniyah is a complementary or complementary maslahah in the form of breadth and propriety that can complement the previous maslahah or maslahah hajiyah. If this problem is not met, human life will be less beautiful, but it does not cause harm. This study proves that the motivational characteristics of minority Muslim consumers in consuming halal products that have a priority scale of maslahah are tahsiniyah to obtain maximum benefits from halal products that do not only focus on the aspect of beauty, but also pay attention to the aspects of halal, cleanliness, and environmental friendliness.

Financial Technology: Inclusive Finance in the Post-Covid-19 Era Susanto, Bambang; Ratnawati, Aryanti; Rachmawati, Eva; Setiawan, Audita; Khalingga, Muhammad Ariq
ADPEBI International Journal of Business and Social Science Vol. 2 No. 2 (2022)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (Adpebi)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijbs.v2i2.334

Purpose – This paper aims to investigate how the optimization or effectiveness of the use of financial technology in the volume of stock trading with the JCI as an indicator in the Indonesian capital market that occurred before the Covid-19 pandemic and after or during the Covid-19 pandemic remained active and did not affect investor behavior in invest Methodology – The research method used in this research is descriptive analysis technique, and the data used is normally distributed. The data collection technique uses a quantitative approach , including stock transaction volume data with the JCI indicator at PT. Indonesia Stock Exchange before and after the covid 19 virus pandemic. Findings – From the analysis it was found that the volume of stock trading in PT. The Indonesia Stock Exchange during the COVID-19 pandemic was larger than before the COVID-19 pandemic. From the calculation of the NGain Score, the use of financial technology was more effective and optimal for use in the post-pandemic period than in the pre-pandemic period. Value – Empirical studies conducted usually look at how much influence the COVID-19 pandemic has on the level of the economy, but this research looks at how investor behavior is in optimizing or effectively using financial technology in the period before and after the COVID-19 pandemic.

Determinants of the Underpricing Rate of Stocks: Study on Companies Conducting IPO on the IDX Rudianto, Dudi; Ratnawati, Aryanti; Susanto, Bambang; Susilo, Tri Pujadi
Adpebi International Journal of Multidisciplinary Sciences Vol. 1 No. 1 (2022)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijms.v1i2.227

This article analyzes the determinants that affect the level of underpricing in property and real estate sub-sector companies that conduct Initial Public Offerings (IPOs) on the Indonesia Stock Exchange for the 2015-2019 period. The variables used in this study include financial factors consisting of Current Ratio (CR) for liquidity ratios, Debt to Equity Ratio (DER) for leverage ratios, Return On Assets (ROA) for profitability ratios, and Earning Per Share (EPS) for ratios. market, as well as non-financial factors consisting of Underwriter Reputation (UR) and Share Offering Percentage (SOP). The results show that simultaneously all financial and non-financial factors have a significant effect on the level of underpricing, with a very strong influence. While partially CR, ROA, UR and SOP are factors that have a significant influence on the level of underpricing. So it can be concluded that financial and non-financial factors have the same influence on the level of underpricing.

The Effect Of Impaired Loan And CAR To Banking Performance At Private National Bank : Listed On Indonesia Stock Exchange 2015-2019 Ratnawati, Aryanti; Susanto, Bambang; Saepudin, Saepudin; Herdiyanti, Gita; Rudianto, Dudi; Khalingga, M Ariq
Adpebi International Journal of Multidisciplinary Sciences Vol. 1 No. 1 (2022)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijms.v1i1.310

The purpose of this study was to determine the effect of impaired loans and capital adequacy ratios on banking performance at Private Commercial Banks listed on Indonesia Stock Exchange for period 2015-2019. Research method uses a quantitative approach with multiple regression analysis. The source of this research uses secondary data. The sample of this study were 18 companies Private Commercial Banks using purposive sampling technique. Finding test results show that Impaired Loans have no significant effect on banking performance while the Capital Adequacy Ratio has a significant effect on banking performance. Simultaneously, it shows that Impaired Loans and the Capital Adequacy Ratio have a significant effect on banking performance. Value the determination coefficient of 0.075 indicates that the Impaired Loan and the Capital Adequacy Ratio provide a variation of 7.5% on banking performance, while the remaining 92.5% is influenced by other factors that are not observed.

COMPANY FINANCIAL PERFORMANCE RATIOS: THE INFLUENCES OF THE STRUCTURE OF ASSETS, CASH HOLDING, FIRM SIZE AND INSTITUTIONAL HOLDINGS ON DEBT POLICY Ratnawati, Aryanti; Putri, Cikal Ananda; Lusiana, Senny; Gunawan, Gunawan; Khalingga, Muhammad Ariq
Multifinance Vol. 2 No. 2 (2024): Multifinance
Publisher : PT. Altin Riset Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61397/mfc.v2i2.254

The purpose of this study was to test and analyze the influence of asset structure, cash holding, firm size and institutional ownership on the debt policy of food and beverage industry sub-sector companies on the IDX 2018-2021. Research method, the type of approach in this research is a Quantitative Approach. The sample of this study was obtained using the Purposive Sampling Method, obtained as many as 19 companies in the Food and Beverage Industry Sub-Sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 Period. The analysis method used is Panel Data Regression Analysis. The results showed that partially Asset Structure has a significant positive effect on debt policy, Cash Holding hurts debt policy, Company Size has no significant positive effect on policy, Institutional Ownership has a significant positive effect on debt policy, simultaneously Asset Structure, Cash Holding, Company Size and Institutional Ownership have a significant positive effect on Debt Policy. Value, Asset Structure, Cash Holding and Institutional Ownership affect debt policy with a significance level <0.05 while company size has a significance level> 0.05, meaning that company size has no positive effect on debt policy.

FUNDAMENTAL AND TECHNICAL ANALYSIS AND EXTERNAL FACTORS ON FINANCIAL PERFORMANCE MODERATED BY DIVIDEND POLICY Susanto, Bambang; Dwijayanty, Rima; Ratnawati, Aryanti
Multifinance Vol. 2 No. 2 (2024): Multifinance
Publisher : PT. Altin Riset Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61397/mfc.v2i2.258

Financial performance proxied by price to book value (PBV) will be greatly influenced by technical and fundamental factors as well as external factors. Technically for listed or public companies, it will be greatly influenced by the volume and frequency of transactions in the secondary market, while fundamentally it will be influenced by asset growth and the level of balance between the company's debt to equity ratio. External factors from the exchange rate and the Fed's interest rate will bring pressure on financial performance, especially if the exchange rate weakens and the Fed's interest rate rises, of course, financial performance will be affected by the increasingly high cost of capital. In this study, the dividend policy variable is included as a moderating variable to produce more comprehensive research outputs.

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