Article Per Year (5 Year)
p-Index From 2020 - 2025
0.562
P-Index
This Author published in this journals
All Journal The Indonesian Accounting Review Riset Akuntansi (RISTANSI)
Fauziah, Satya
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Safeguarding village funds: Strategies to prevent corruption Fauziah, Satya; Halim, Abdul; Maria, Evi
The Indonesian Accounting Review Vol. 14 No. 2 (2024): July - December 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i2.4460

Abstract

The rampant cases of village fund corruption in Malang Regency have resulted in the main purpose of village funds, which should be allocated for village development and community empowerment, not being able to run as expected. This study aims to obtain an overview and understanding related to the preparation and implementation of village fund corruption prevention strategies by the Regional Inspectorate of Malang Regency. In addition, this study also aims to analyze the causal factors for the ongoing occurrence of village fund corruption cases even though the Regional Inspectorate has prepared and implemented corruption prevention strategies. This qualitative study uses a case study approach. The results of this study indicate that there are two types of village fund corruption prevention strategies implemented by the Regional Inspectorate: ex-ante control strategy and ex-post control strategy. The imbalance in the implementation of the two strategies causes the strategies that have been implemented to not be fully able to minimize the factors that cause village fund corruption. These factors include pressure, opportunity, rationalization, integrity, capability, arrogance, and the culture in village head elections. This study is expected to provide input related to the implementation of village fund corruption prevention strategies in Malang Regency.
PERAN LABA KOTOR, AKTIVITAS OPERASIONAL, AKTIVITAS INVESTASI, DAN AKTIVITAS PENDANAAN ARUS KAS TERHADAP RETURN SAHAM Wardana, Ditya; Fauziah, Satya
RISTANSI: Riset Akuntansi Vol. 5 No. 2 (2024): RISTANSI: Riset Akuntansi, Volume 5, Nomor 2, Desember 2024
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v5i2.2183

Abstract

This research aims to analyze the effects of gross profit, and cashflow activity on stock returns by taking the population of this study, namely consumer goods companies listed on the Indonesia Stock Exchange in 2018-2019. In order to find 30 organizations that fit the criteria for the research sample, a purposive sampling method was utilized in the sampling process. SPSS is used for data analysis, including multiple regression and hypothesis testing. Based on the results of analysis and hypothesis testing, it was found that (1) gross profit did not affect stock returns, so the first hypothesis was rejected; (2) stock returns are unaffected by cash flow from operating activities, so the second hypothesis is rejected; (3) Investing activity cash flows have an impact on stock returns, so the third hypothesis is accepted; (4) sock returns are unaffected by cash flows from financing activities, so the fourth hypothesis is rejected. An rise in investment cash flow will entice more investors to participate, which will raise demand for the company and drive up stock prices.
Safeguarding village funds: Strategies to prevent corruption Fauziah, Satya; Halim, Abdul; Maria, Evi
The Indonesian Accounting Review Vol. 14 No. 2 (2024): July - December 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i2.4460

Abstract

The rampant cases of village fund corruption in Malang Regency have resulted in the main purpose of village funds, which should be allocated for village development and community empowerment, not being able to run as expected. This study aims to obtain an overview and understanding related to the preparation and implementation of village fund corruption prevention strategies by the Regional Inspectorate of Malang Regency. In addition, this study also aims to analyze the causal factors for the ongoing occurrence of village fund corruption cases even though the Regional Inspectorate has prepared and implemented corruption prevention strategies. This qualitative study uses a case study approach. The results of this study indicate that there are two types of village fund corruption prevention strategies implemented by the Regional Inspectorate: ex-ante control strategy and ex-post control strategy. The imbalance in the implementation of the two strategies causes the strategies that have been implemented to not be fully able to minimize the factors that cause village fund corruption. These factors include pressure, opportunity, rationalization, integrity, capability, arrogance, and the culture in village head elections. This study is expected to provide input related to the implementation of village fund corruption prevention strategies in Malang Regency.
Co-Authors A Halim Evi Maria Wardana, Ditya