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All Journal E-Jurnal Akuntansi TSM Jurnal Kala Nea
Nelsen, Nelsen
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Religion Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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KOMPOSISI ASET DAN AKTIVITAS TERHADAP FRAUD LAPORAN KEUANGAN Nelsen, Nelsen; Tjahjono, Rudi Setiadi
E-Jurnal Akuntansi TSM Vol. 4 No. 3 (2024): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v4i3.2650

Abstract

Research of Fraudulent Financial Reporting is to obtain empirical evidence about the influence of financial ratio especially for asset composition, activity, profitability, liquidity, leverage, capital turnover, and other factors such as: managerial ownership, and firm size on fraudulent financial reporting. Research population of this research are non financial firms that listed in Indonesia Stock Exchange at 2016 until 2019. There are 169 companies selected as a samples by using purposive sampling method. Sample of this research are analyzed and tested using logistic regression method. Result of this research implies that profitability, liquidity, leverage, and managerial ownership have no significanct influence toward fraudulent financial reporting, but asset composisition and activity have positive influence on fraudulent financial reporting, and then capital turnover and firm size have negative influence toward the occurrence of fraudulent financial reporting.  
Peran Gereja Guna Mengurangi Kasus KDRT dalam Jemaat Polyongkico, Polyongkico; Nelsen, Nelsen
Jurnal Kala Nea Vol. 3 No. 1 (2022): Juni
Publisher : Sekolah Tinggi Teologi Immanuel Sintang Kal-Bar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61295/kalanea.v3i1.100

Abstract

Domestic Violence (KDRT) can happen anywhere and to anyone, including the congregation. The research objectives to be achieved from this study are to describe the role of the church in congregational domestic violence victims and to describe the study of pastoral counseling for victims of domestic violence. The method used in this study is a descriptive method with a qualitative approach. In writing this research the author wants to explain the role of the church in the congregation to help victims of domestic violence, with several forms that the church does, namely: first: paying attention to victims and visiting victims in giving care in the sense of hearing complaints and strengthening and providing input that can help a victim (pastoral counseling). Second: providing assistance in the form of medical treatment and psychological (mental) treatment. So the role of the church is also to help victims of domestic violence that can happen to the congregation, and the church can build a Christian family based on belief in Jesus Christ.
Co-Authors Polyongkico, Polyongkico Tjahjono, Rudi Setiadi