Garuda - Garba Rujukan Digital

Pengaruh Corporate Culture Dan Integritas Karyawan Terhadap Pencegahan Fraud Widiawati, Santi; Eriswanto, Elan
AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI Vol. 15 No. 1 (2023): AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI
Publisher : Universitas Buddhi Dharma/Fakultas Bisnis/Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/aktek.v15i1.2130

Penelitian ini bertujuan untuk menganalisis pengaruh corporate culture dan integritas karyawan terhadap pencegahan fraud pada kantor SAMSAT Kota Sukabumi dengan menggunakan pendekatan metode kuantitatif. Fraud merupakan suatu permalasahan yang menjadi ancaman serius untuk keberlangsungan suatu institusi, sehingga perlu upaya pencegahan yang tepat untuk mengurangi risiko terjadinya tindakan fraud. Dalam penelitian ini, penarikan sampel menggunakan sampel jenuh yaitu seluruh pegawai SAMSAT Kota Sukabumi dengan jumlah responden sebanyak 41 orang. Teknik analisis data yang digunakan yaitu regresi linear berganda, untuk mengukur corporate culture dan integritas karyawan dan mengidentifikasi pengaruhnya terhadap pencegahan fraud. Data yang diperoleh dianalisis menggunakan software statistik IBM SPSS versi 25 untuk menguji validitas dan reliabilitas, uji asumsi klasik menggunakan uji normalitias, multikolonearitas dan heterokedastisitas. Sedangkan uji hipotesis menggunakan uji parsial dan simultan dan uji R Square. Hasil penelitian ini menunjukkan bahwa corporate culture dan integritas karyawan memiliki pengaruh positif signifikan terhadap pencehahan fraud pada kantor SAMSAT Kota Sukabumi. Dimana hasil uji t dan uji F menunjukkan bahwa t huting dan F hitung lebih besar dan t tabel dan F tabel. Hasil pengujian R Square menunjukkan kemampuan variabel corporate culture dan integritas karyawan terhadap pencegahan fraud sebesar 79,1%. Sedangkan sisanya 20,9% dipengaruhi oleh variabel lain di luar pada penelitian ini.

Metode Penilaian Harga Call Option Atas Warant Perbankan Di Indonesia Menggunakan Metode Penilaian Harga Call Option Dibandingkan Dengan Harga Pasar Budi Lesmana; widiawati, santi
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 10 No. 2 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i2.2029

The purpose of this research is to know the application from the valuation method of the call option price for the warrant of the banking sector in the Indonesian Stock Exchange, after that the theoretical price from the valuation method of the call option price could be compare with the market price. The research conducted with four warrants of the banking sector that have quite active transactions, there are BNII-W, BNII-W2, BNLI-W, and PNBN-W. The research begin with the calculation of the risk from the stock as the underlying asset for the warrant. Then continued with the recognition for other indicators that need to calculate the theoretical price of the call option price with the Black-Scholes Option Pricing Model, there are stock price, exercise price, risk free interest rate (SBI), and remaining time of the warrant from the exercise date. Theoretical price with the Black-Scholes Option Pricing Model could be compare with the market price of the warrant. Then could be known the comparison of the movement between theoretical price with the market price. From the result of the research showed that the market price is different with the theoretical price with the Black-Scholes Option Pricing Model for BNII-W, BNII-W2, BNLI-W, and PNBN-W. The difference for BNII-W2 is not statistically significant, while the difference for BNII-W, BNLI-W, and PNBN-W are statistically significant. The movement of the market price for BNII-W, BNII-W2, BNLI-W, and PNBN-W are not always move to the new theoretical equilibrium price with the Black-Scholes Option Pricing Model. The difference in the value and the movement between market price with the theoretical price could be caused by the condition of the Indonesian capital market that is not in the efficient condition yet, this could be indicated that the transaction have not reflect for full information. Besides that the option instrument is still not completely traded in the Indonesian Stock Exchange, so the investor could not used the difference between the market price and the theoretical price with some arbitrage to get gain.

Pengaruh Pengalaman Auditor, Etika Auditor, Independensi Auditor terhadap Kualitas Hasil Audit (Studi Empiris pada Kantor Akuntan Publik di Bandung) Fitriana, Fitriana; Widiawati, Santi
Maksi Vol 1 No 1 (2022): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Juni
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2022.1.1.1315

Kualitas hasil audit berhubungan erat dengan standar dan laporan audit. Tujuan dari penelitian ini adalah untuk mengetahui sampai sejauh mana pengalaman auditor, etika auditor, dan independensi auditor mempengaruhi kualitas hasil audit. Metode penelitian yang digunakan penulis adalah metode deskriptif verifikatif dengan pendekatan kuantitatif. Pemilihan sampel menggunakan purposive sampling diperoleh sebanyak 60 responden para auditor yang bekerja pada KAP di Bandung. Data primer diperoleh dengan penyebaran kuesioner. Data penelitian diolah dengan software IBM SPSS statistics versi 26. Kondisi pengalaman auditor, etika auditor, independensi auditor serta kualitas hasil audit dalam kondisi baik dikarenakan rata-rata dapat dikategorikan kuat. Hasil secara simultan berpengaruh signifikan dengan arah hubungan positif terhadap kualitas hasil audit. Selanjutnya hasil penelitian secara parsial bahwa pengalaman auditor tidak mempengaruhi secara signifikan dengan arah hubungan positif terhadap kualitas hasil audit, sedangkan etika auditor, independensi auditor berpengaruh signifikan dengan arah hubungan positif terhadap kualitas hasil audit.

Analisis Penggunaan Digital Marketing dalam Meningkatan Penjualan di Toko Pertanian Sari Tani Temanggung Jawa Tengah Budi Lesmana; widiawati, santi
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 11 No. 1 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v11i1.2267

The purpose of this study is to analyze the effect of digital marketing on sales made at the Sari Tani Agricultural Store. Marketing has become one of the efficient ways for small and medium enterprises (SMEs) to optimize sales along with the development of digital technology. This type of research is quantitative which focuses on a survey approach involving consumers and Sari Tani store managers as respondents. Research data were collected through questionnaires, interviews and linear regression analysis to examine the relationship between digital marketing variables, including social media sites, e-commerce and paid advertising significantly. The results of this study indicate that the ability to optimize digital marketing has a significant effect on increasing the number of new customers, strengthening customer loyalty and having a direct impact on increasing sales at the Sari Tani Store. The regression analysis conducted shows that digital marketing strategies have a positive effect on sales. The conclusion of this study is to emphasize the importance of the role of digital marketing in increasing the competitiveness and sales growth of the Sari Tani store, as well as providing recommendations for optimizing digital marketing strategies on sales growth..

Sistem Informasi Akuntansi Penerimaan Kas: (Studi Kasus pada Humaira Salon & Spa Muslimah Bandung Widiawati, Santi; Sopia Oktaviani
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 9 No. 2 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i2.1177

Based on the results of the research and discussion that have been put forward, the researcher can conclude that the implementation of the cash receipts accounting recording system at Humaira Salon & Spa Muslimah Bandung has not gone well because the cash receipts accounting system is still recorded manually, there are still employees who are less thorough at when recording and calculating related to cash receipts, Humaira Salon & Spa Muslimah Bandung has not used a cash register tape so that cash sales occur without operating the cash register machine and only using a calculator then in terms of human resources there are still functions that hold dual responsibilities such as task functions sales as well as cash receipts.

Kandungan Informasi Pengendalian Internal :Bukti Dari Pengungkapan Kelemahan Material Lesmana, Budi; widiawati, santi
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 10 No. 1 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i1.1403

ABSTRACT This journal examines the information content of internal control. I use two conventional measures of information content – stock return volatility and trading volume – and find that both measures show a statistically greater event-period reaction to disclosure of a company's initial material weakness compared to non-period events. -adjacent events and against a sample of matched control companies. In a multivariate setting, I find significant and positive relationships between the material weakness variable and both measures of information content after controlling for several other event period news sources. Collectively, the evidence suggests that investors respond to the information contained in material weakness disclosures, consistent with these disclosures providing additional value-relevant news for investors to consider in making resource allocation decisions.

Penerapan E-Faktur Dan Web E-Faktur Pada PT. ZAD Konsultama Indonesia Kota Bandung widiawati, santi; Eka Putri Pratama
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 11 No. 2 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v11i2.2567

The research method that explains or describes the research according to the events as they are, expressed through documentary materials, observations, and interviews. The data used by the autors in implementing e-Invoice and Web e-Invoice is the application of e-Invoice and Web e-Invoice in PT ZAD Konsultama Indonesia. After discussing the problems, the authors concluded that the application of e-Invoice and Web e-Invoice has been well implemented.

Title

Found 7 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 7 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 7 Documents
Search