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KOMITE AUDIT SEBAGAI PEMODERASI PENGARUH KESULITAN KEUANGAN DAN MANAJEMEN LABA TERHADAP KECURANGAN LAPORAN KEUANGAN Agustina Riyanti
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.12345

Abstract

This study aims to examine financial distress and earnings management on financial statement fraud with audit committee as a moderating variable in the financial statement report of industrial companies listed on the Indonesia Stock Exchange in 2015-2021. Financial statement fraud is measured using the f-score model. The research sample was obtained by the purposive sampling technique. Research testing includes descriptive statistical tests, normality tests, coefficient of determination tests, panel data analysis, and influence testing using moderate regression (MRA). The research results show that financial distress have a positive effect on fraudulent financial statements and earnings management influences fraudulent financial statements. However, this research does not find that the audit committee can play a moderating role in the influence of financial difficulties and earnings management on financial statements
Determinants of Stock Delisting (Analysis of Bankruptcy and Liquidity Ratios on Stock Delisting) Syukra, Rahmiyatus; Riyanti, Agustina; Azizi, Ernes Septina
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 3 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i3.2540

Abstract

This literature review analyzes bankruptcy and liquidity ratios on stock delisting. An update from previous research is that this study is expected to produce findings and innovations regarding the role of bankruptcy analysis and liquidity ratios on delisting of company shares. In the end, this research is expected to provide data and evidence of factors related to the determination of stock delisting. The bankruptcy analysis that the author discusses is bankruptcy analysis with the Altman Z-Score method, Springate method and Zmijewski Method. And the liquidity ratio that the author will discuss is the current ratio. Based on previous research, bankruptcy analysis using the Altman Z-Score, Springate and Zmijewski methods is said to be an indicator to assess the bankruptcy of a company and ultimately affect the delisting of the company's shares on the Indonesia Stock Exchange. And the most accurate method which has a percentage of 95% in predicting bankruptcy is the Altman Z-Score method. The Springate method has an accuracy rate of 92.5%. While the Zmijewski method is 94.9%. For the liquidity ratio, the authors try to conclude from previous research that the liquidity ratio measured using the current ratio has an influence on the company's financial distress, where financial distress is a condition where the company is said to be almost bankrupt.
PENGARUH KUALITAS PRODUK DAN PERILAKU KONSUMEN TERHADAP KEPUTUSAN PEMBELIAN PRODUK RANTI DI DEPOK Riyanti, Agustin
JURNAL KAJIAN ISLAM MODERN Vol 12 No 2 (2025): JUNI 2025
Publisher : Institut Agama Islam Sahid (INAIS) Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56406/jkim.v12i2.674

Abstract

This research aims to identify how product quality and consumer behavior can influence purchasing decisions for Ranti products, as well as how the two interact in the local market context. The research subjects consisted of consumers of Ranti products who live in Depok, who were selected using a purposive sampling technique. The method used in this research is a quantitative approach using surveys as a data collection tool.  The collected data was analyzed using regression analysis techniques to measure the influence between product quality variables, consumer behavior and purchasing decisions. The research results show that product quality has a positive influence on purchasing decisions, while consumer behavior which is influenced by social and psychological factors also has a significant influence. In addition, there is a mutually reinforcing relationship between product quality and consumer behavior in influencing purchasing decisions. This shows the importance of integration between product quality and understanding consumer behavior to design more effective marketing strategies and contributes to marketing theory by integrating two important factors in purchasing decisions in local markets, namely product quality and consumer behavior. These findings are also useful for producers in designing marketing strategies that can attract more consumers and increase the competitiveness of Ranti products in the market.
Sastra dan Bahasa sebagai Sarana Mencerdaskan Generasi Muda dalam Memahami Keberagaman Budaya Azizah, Wala; Riyanti, Agustin; Mujino, Mujino; Ruwaida
Cordova Journal language and culture studies Vol. 15 No. 1 (2025): Juni 2025
Publisher : The Center for Language Development, Mataram State Islamic University.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/cordova.v15i1.14076

Abstract

ABSTRACT Background of the Research: The cultural diversity in Indonesia is one of the treasures that needs to be understood and appreciated by the younger generation. In this context, literature and language play an important role as tools to educate the youth in understanding and appreciating cultural differences. Purpose: This research aims to explore the role of literature and language as a means to educate the younger generation in understanding cultural diversity in Indonesia. Methodologies: This study employs a qualitative approach with subjects consisting of students and teachers from several schools. Data were collected through in-depth interviews, focus group discussions, and direct classroom observations. Data analysis was conducted using thematic analysis. Principal Results: The findings indicate that the teaching of literature and language significantly enhances students' understanding of cultural diversity, as well as develops character, empathy, and tolerance among the youth. The use of local literary works and regional languages has proven to strengthen students' cultural identity. Major Conclusions: The study concludes that literature and language are effective tools in building cultural awareness and reinforcing national identity amidst existing diversity .Contributions to the Field: This research provides significant contributions to the development of educational curricula in Indonesia and serves as a reference for educators and policymakers in formulating better teaching strategies. Keywords: Literature, Language, Cultural Diversity, Education, Youth
Sistem dan Metode Pendidikan Islam Sebagai Upaya Meningkatkan Kualitas Hidup Umat Islam di Indonesia Wala, Wala; Mujino, Mujino; Riyanti, Agustin
Journal of Islamic Education Vol 7, No 2 (2025): Edisi Juli-Desember
Publisher : Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/jie.v7i2.35877

Abstract

Pendidikan Islam memiliki peran strategis dalam meningkatkan kualitas hidup umat Islam di Indonesia, baik secara spiritual, sosial, maupun ekonomi. Penelitian ini bertujuan mengeksplorasi sistem dan metode pendidikan Islam yang efektif melalui pendekatan kualitatif berbasis studi kepustakaan. Hasil penelitian menunjukkan bahwa integrasi nilai-nilai Islam dalam kurikulum mampu membentuk karakter siswa yang beretika dan bertanggung jawab, sementara penerapan metode pembelajaran partisipatif dan kontekstual terbukti meningkatkan motivasi belajar dan keterlibatan siswa dalam proses pembelajaran. Selain itu, pendidikan Islam yang berorientasi pada pengembangan keterampilan praktis, seperti kewirausahaan dan literasi sosial, berkontribusi pada kesiapan kerja dan pemberdayaan ekonomi umat. Penelitian ini juga menemukan bahwa dukungan dari orang tua dan pelibatan komunitas lokal menjadi faktor eksternal yang memperkuat efektivitas pendidikan Islam. Implikasi praktis dari temuan ini adalah perlunya perancangan kurikulum yang lebih adaptif terhadap kebutuhan zaman dan kolaboratif dengan aktor-aktor sosial di luar sekolah, sementara secara teoretis, penelitian ini memperluas pemahaman tentang peran pendidikan Islam sebagai sarana transformasi sosial dan ekonomi umat.