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All Journal Jurnal Akuntansi dan Perpajakan JAST : Jurnal Aplikasi Sains dan Teknologi Jurnal Aplikasi Akuntansi Jurnal Ilmiah Akuntansi Manajemen Journal of Contemporary Accounting Management Studies and Entrepreneurship Journal (MSEJ) Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Jurnal Bakti Masyarakat Indonesia Journal of Research on Business and Tourism Bulletin of Community Engagement Jurnal Penelitian Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Prosiding Seminar Nasional Pengabdian Masyarakat
Diyah Sukanti Cahyaningsih
Department Of Accounting, Faculty Of Economics And Business, University Of Merdeka Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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Analisis Pengaruh Struktur Modal Dan Kepemilikan Manajerial Terhadap Profitabilitas Murnitasari; Diyah Sukanti Cahyaningsih; Harmono
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 4 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

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Abstract

Perusahaan makanan dan minuman memiliki permintaan yang stabil dan kontribusi besar terhadap PDB, namun menghadapi persaingan yang ketat. Tantangan seperti efisiensi biaya, fluktuasi harga bahan baku, dan perubahan preferensi konsumen menuntut pengelolaan keuangan yang efektif. Manajemen keuangan yang baik menjadi kunci dalam menjaga kinerja dan keberlanjutan perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal dan kepemilikan manajerial terhadap profitabilitas pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Sampel dalam penelitian ini menggunakan purposive sampling dengan beberapa kriteria, dari 34 perusahaan yang terdaftar di Bursa Efek Indonesia periode 2020 sampai 2024 hanya 8 perusahaan yang termasuk dalam kriteria penelitian. Dengan menggunakan alat analisis regresi data panel ditemukan bahwa struktur modal dan kepemilikan manajerial berpengaruh terhadap profitabilitas.
Effects of regional information and internal control systems on financial report quality and fraud prevention Nisa, Afidhiena Raisyan; Zuhroh, Diana; Cahyaningsih, Diyah Sukanti
Journal of Contemporary Accounting Volume 8 Issue 1, 2026
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol8.iss1.art1

Abstract

This study analyses the influence of the Regional Government Information System (SIPD) and the Government Internal Control System (SPIP) on the quality of regional financial reports and their implications for fraud prevention in 38 regencies/cities in East Java. Secondary data were obtained from the Supreme Audit Agency (BPK) and the Ministry of Home Affairs for the 2021-2023 period and then analysed using Partial Least Squares (PLS). The results demonstrate that financial report quality has a positive and significant effect on fraud prevention, in line with the fraud triangle theory, which states that transparency can minimise fraud opportunities. However, a unique finding reveals that financial report quality, as a mediator, is unable to channel the positive influence of SIPD and SPIP on fraud prevention. The implication is that, despite the system being reported as operational and the report quality being deemed good, fraud still has the potential to occur. These findings underscore the importance of enhancing human resource competency in the effective implementation of internal control systems. The study results are expected to provide valuable input for local governments and regulators in their efforts to mitigate fraud risks.
Co-Authors Ade Buwono Suharto Aditya Galih Sulaksono Aditya Galih Sulaksono Alfian Lalo Ana Mariani, Ana Ana Sofia Aryati Anorti Ika Wijaya Arif Saivul Affandi Aristianti, Sagita Divani Diana Zuhroh Edi Subiyantoro Flafiana Sarihartati Agun Grahita Chandrarin Harmono Karmelia Agatha Made Kumar, Abdul Malik Lian Agustina Setiyaningsih Maria Dewinta Ture Mariska, Revi Maslacha, Nur Murnitasari Nisa, Afidhiena Raisyan Norman Duma Sitinjak Nur Lailatul Husna, Nur Lailatul Parawiyati Parawiyati Pindo Tutuko Prihat Assih Purweni Widhianingrum Puspitasari, Adelya Respati Wikantiyoso Retna Safriliana Rosefamurti, Ameera Dinanti Saputra, Alfarizi Dwi Silvi Asna Prestianawati Sri Widayati Sri Widayati Sufiyanto Sufiyanto, Sufiyanto Sufoyanto, Sufiyanto Suprapti Suprapti Taufiqurrahman Taufiqurrahman Tonny Suhartono Tonny Suhartono Waluyo Djati Wuryan Andayani