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All Journal Agregat: Jurnal Ekonomi dan Bisnis IKRA-ITH Humaniora : Jurnal Sosial dan Humaniora IKRA-ITH EKONOMIKA Jurnal Abdi Insani JIFA (Journal of Islamic Finance and Accounting)
Rahayu, Maryati
Universitas Persada Indonesia YAI
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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Analisis Fraud Diamond Terhadap Fraudulent Financial Statement Menggunakan Beneish M-Score Model Pada Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2020-2023 Harfaz, Mohammad Hakemal Haikal; Rahayu, Maryati; Emarawati, Jayanti Apri
IKRAITH-EKONOMIKA Vol. 8 No. 1 (2025): IKRAITH-EKONOMIKA Vol 8 No 1 Maret 2025
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v8i1.4287

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh fraud diamond terhadap fraudulentfinancial statement (kecurangan laporan keuangan). Variabel yang digunakan meliputistabilitas keuangan, sifat industri, pergantian auditor, dan pergantian direksi. Sedangkan,variabel dependen yang digunakan adalah fraudulent financial statement yang diproksikandengan menggunakan Beneish M-Score Model. Populasi penelitian ini terdiri dariperusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa EfekIndonesia tahun 2020-2023. Sampel yang diperoleh sebanyak 116 laporan keuanganperusahaan yang dipilih dengan menggunakan purposive sampling. Penelitian inimenggunakan metode regresi logistik dalam pengujian hipotesis dan dengan alat bantusoftware E-Views 13. Hasil penelitian menunjukkan bahwa sifat industri memilikipengaruh positif dan signifikan terhadap fraudulent financial statement. Sedangkan,stabilitas keuangan, pergantian auditor, dan pergantian direksi tidak terbukti berpengaruhterhadap fraudulent financial statement. Penelitian ini dapat menjadi pertimbangan pentingbagi pengguna laporan keuangan dalam proses pengambilan keputusan.
ANALISIS FRAUD HEXAGON TERHADAP FRAUDULENT FINANCIAL STATEMENT (Studi Empiris Pada Perusahaan Property dan Real Estate yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2019-2022) Wardhana, Garin Alwindra; Indriati, Lely; Rahayu, Maryati; Fernando, Venus
IKRAITH-EKONOMIKA Vol. 8 No. 1 (2025): IKRAITH-EKONOMIKA Vol 8 No 1 Maret 2025
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v8i1.4290

Abstract

Kecurangan pada laporan keuangan terjadi ketika individu dengan sengaja memanipulasiatau memberikan informasi palsu untuk keuntungan pribadi atau merugikan pihak lain. Penelitianini bertujuan menganalisis pengaruh fraud hexagon theory, yang meliputi stabilitas keuangan,tekanan eksternal, target keuangan, perusahaan milik negara, ketidakefektifan pengawasan, danjumlah foto CEO terhadap kecurangan laporan keuangan. Data yang digunakan berasal dari laporantahunan 30 perusahaan properti dan real estat yang terdaftar di BEI periode 2019-2022, dengan total120 observasi. Analisis dilakukan menggunakan Regresi Logistik dengan bantuan software Eviews12. Hasil penelitian menunjukkan bahwa ketidakefektifan pengawasan berpengaruh positif terhadapkecurangan laporan keuangan, sedangkan stabilitas keuangan, tekanan eksternal, target keuangan,perusahaan milik negara, dan jumlah foto CEO tidak berpengaruh. Studi ini menyarankanperusahaan untuk meningkatkan kontrol dalam mengatasi kecurangan laporan keuanganberdasarkan fraud hexagon theory.
Persistensi Laba: Antara Arus Kas Operasi, Leverage dan Volatilitas Penjualan Rahayu, Maryati; Utami, Nastiti Edi
IKRAITH-EKONOMIKA Vol. 8 No. 2 (2025): IKRAITH-EKONOMIKA Vol 8 No 2 Juli 2025
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v8i2.4300

Abstract

Kemampuan suatu bisnis untuk terus menghasilkan tingkat keuntungan tertentu di masa depandikenal sebagai persistensi laba, yang merupakan indikator baik dari laba yang berkualitas tinggi.Purposive sampling digunakan untuk memilih 14 perusahaan makanan dan minuman yangterdaftar di Bursa Efek Indonesia (BEI) periode pengamatan 2020-2023 dengan bantuan programEviews 9 yang digunakan untuk pengujian. Hasil uji t menunjukkan bahwa arus kas operasi danleverage berpengaruh terhadap persistensi laba. Sementara itu, persistensi laba tidak dipengaruhioleh volatilitas penjualan. Di antara ketiga variabel tersebut, arus kas operasi merupakan variabelyang paling berpengaruh. Hasil uji F menunjukkan arus kas operasi, leverage dan volatilitaspenjualan semuanya berpengaruh secara bersama-sama terhadap persistensi laba.
Pengaruh Faktor Fundamental Perusahaan Terhadap Price to Book Value Rahayu, Maryati; Sari, Bida
JIFA (Journal of Islamic Finance and Accounting) Vol. 3 No. 1 (2020)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v3i1.2347

Abstract

The purpose of this study was to analyze factors that affect Price to Book Value, by taking samples to manufacturing companies the industrial sector consumer goods who registered at the indonesian stock exchange the period 2015 – 2018 as many as 15 company. Based on t-test known investment decision which are proxied by price earn- ing ratio, capital structure which are proxied by debt to equity ra- tio, profitability which are proxied by return on asset ratio and size that influence the price to book value significanly. While institutional ownership have no effect on price to book value. Based on ANOVA test (F-test)) there are significant influences of investment decision, capital structure (DER), profitability (ROA), institutional owner- ship and size on the price to book value. The results of the coefficient of determination it can be concluded that the fifth of the independent variable affecting price to book value of 59,5%, while the rest 40,5% can be explained by other factors that is not incorporated into research. Keywords: PER, DER, ROA, Institutional Ownership,Size, Price to Book Value JEL Classification: G23, L25, L60, M41, O16, L69
Konservatisme Akuntansi: Analisis Likuiditas, Leverage, Growth Opportunity dan Kepemilikan Institusional Rahayu, Maryati; Apri Emarawati , Jayanti
IKRAITH-EKONOMIKA Vol. 9 No. 2 (2026): IKRAITH-EKONOMIKA Vol 9 No 2 Juli 2026
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v9i2.5558

Abstract

ABSTRAK Konservatisme akuntansi dipandang sebagai mekanisme penting dalam menjaga kualitas laporankeuangan. Terpilihnya 11 emiten Pharmaceutical yang tercatat di BEI 2020-2024, denganpurposive sampling menggunakan Eviews12 untuk pengujian. Hasil pengujian menunjukkanadanya pengaruh positif DER terhadap konservatisme akuntansi, sedangkan growth opportunityberpengaruh negatif. Sementara itu, CR dan kepemilikan institusional tidak terbukti memengaruhikonservatisme akuntansi. Leverage (DER) merupakan variabel yang dominan memengaruhikonservatisme akuntansi dengan nilai koefisien 0,026593. Hasil uji F menunjukkan semuavariabel eksogen memengaruhi konservatisme akuntansi secara bersama-sama. ABSTRACT Accounting conservatism is regarded as an important mechanism in maintaining the quality offinancial statements. A total of 11 issuers in the Pharmaceutical sector listed on the IndonesiaStock Exchange during 2020–2024 were selected through purposive sampling, with testingconducted using Eviews 12. The test results show a positive effect of DER on accountingconservatism, while growth opportunity has a negative effect. Meanwhile, CR and institutionalownership were not proven to influence accounting conservatism. Leverage (DER) is the dominantvariable affecting accounting conservatism, with a coefficient value of 0.026593. Furthermore, theF-test results show that all exogenous variables jointly affect accounting conservatism..
MENGENALKAN PEMBAYARAN DIGITAL LEWAT QRIS UNTUK MELANCARKAN TRANSAKSI USAHA MIKRO DI DESA CIKOLELET Farida, Farida; Effendi, Maya Syafriana; Wahyuni, Nur; Firdaus, Venus F; Rahayu, Maryati; Budilaksono, Sularso; Sovitriana, Rilla
Jurnal Abdi Insani Vol 11 No 2 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i2.1584

Abstract

Cikolelet Village is, as a tourist village, able to stimulate the economy of its residents. Many economic activities have grown due to the impact of many visitors to the village. Apart from natural tourism, many micro and household businesses support the circulation of economic and financial activities. Unfortunately, amidst the success of attracting tourists and increasing sales of locally produced goods, transaction payments are still conventional. This community service activity aims to introduce a digital payment system through QRIS to facilitate payments and increase sales. The service method is divided into three parts. They are planning, implementation, and evaluation. The Planning stage was done by the University LPPM team, from coordination with partners and collaboration between universities. The implementation phase by the member team consists of material presentations, discussions, questions, and answers, as well as direct practice in registering for QRIS. The evaluation stage was carried out to determine the level of interest of business actors in using QRIS. The result was that only around 34.6 percent of participants were interested and registered, while 65.4 percent were less concerned. Along with the era of technology and digitalization, people are required to be technologically literate in order to be able to compete. Services, both products and services as well as supporting facilities, must be improved to facilitate and increase mutual comfort.
Co-Authors Apri Emarawati , Jayanti Bidasari bidasari, Bidasari Budilaksono, Sularso Effendi, Maya Syafriana Emarawati, Jayanti Apri Fajriyah, Putri Ina Farida Farida Fernando, Venus Firdaus, Venus F Harfaz, Mohammad Hakemal Haikal Lely Indriati Liani, Ersi Nastiti, Nastiti Edi Utami Nur Wahyuni Nursina Nursina, Nursina Sari, Bida Sari, Bida Sovitriana, Rilla Tutliha, Yutha Siti Utami, Nastiti Edi Wardhana, Garin Alwindra