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All Journal Jurnal ASET (Akuntansi Riset) Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Pendidikan Akuntansi dan Keuangan The International Journal of Business Review (The Jobs Review) Kumawula: Jurnal Pengabdian Kepada Masyarakat Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian dan Kewirausahaan Jurnal Abdimas Sang Buana ADPEBI International Journal of Business and Social Science Asean International Journal of Business Multifinance Business, Management & Accounting Journal Proceeding International Annual Conference Economics, Management, Business, and Accounting
Setiawan, Audita
Universitas Sangga Buana
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Comparative Analysis Of The Influence Of Capital Structure, Company Size, And Governance On Company Bankruptcy With Profit Quality As A Moderating Variable In The Period Before The Pandemic And During The Covid-19 Pandemic Riyadi, Yongki; Nugroho, Lucky; Putra, Yananto Mihadi; Gal, Timea; Setiawan, Audita
Business, Management & Accounting Journal (BISMA) Vol. 1 No. 1 (2024): BISMA Journal March 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v1i1.7

Abstract

This study uses earnings quality as a moderating variable to determine a comparative analysis of the effect of capital structure, firm size, and management on corporate bankruptcy. This quantitative study uses secondary data obtained and accessible through the website of the Indonesia Stock Exchange. The sample for this study consisted of 53 refined manufacturing companies. This study uses the purposive sampling method to select the desired sample. The analysis method of this study uses linear regression analysis and moderated regression analysis as analysis tools in Eviews 12. The results show that (1) Capital structure affects the company's bankruptcy in the phase 2015-2018, but not in the phase 2019-2022. (2) The size of the company does not affect the bankruptcy of the company in the phase 2015-2018, but it has an effect in the period 2019-2022  (3) The management, in this case, the ownership of the management, has an effect on the bankruptcy of the company also in 2015. -in phase 2018 and phase 2019-2022  (4) Institutional ownership affects the bankruptcy of the company and in the phases 2015-2018  and 2019-2022 (5) The quality of results does not affect the bankruptcy of the company in the 2015-2018 phase, but it has an effect in the 2019-2022 phase. (6) Earnings quality can slow company size to corporate bankruptcy in both phases, 2015-2018 and 2019-2022. (7) In the phase 2019-2022, the quality of the result can slow down the ownership.
Financial Technology: Inclusive Finance in the Post-Covid-19 Era Susanto, Bambang; Ratnawati, Aryanti; Rachmawati, Eva; Setiawan, Audita; Khalingga, Muhammad Ariq
ADPEBI International Journal of Business and Social Science Vol. 2 No. 2 (2022)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (Adpebi)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijbs.v2i2.334

Abstract

Purpose – This paper aims to investigate how the optimization or effectiveness of the use of financial technology in the volume of stock trading with the JCI as an indicator in the Indonesian capital market that occurred before the Covid-19 pandemic and after or during the Covid-19 pandemic remained active and did not affect investor behavior in invest Methodology – The research method used in this research is descriptive analysis technique, and the data used is normally distributed. The data collection technique uses a quantitative approach , including stock transaction volume data with the JCI indicator at PT. Indonesia Stock Exchange before and after the covid 19 virus pandemic. Findings – From the analysis it was found that the volume of stock trading in PT. The Indonesia Stock Exchange during the COVID-19 pandemic was larger than before the COVID-19 pandemic. From the calculation of the NGain Score, the use of financial technology was more effective and optimal for use in the post-pandemic period than in the pre-pandemic period. Value – Empirical studies conducted usually look at how much influence the COVID-19 pandemic has on the level of the economy, but this research looks at how investor behavior is in optimizing or effectively using financial technology in the period before and after the COVID-19 pandemic.
Evaluation of the Effectiveness of the Beneish M-Score Model as a Financial Statement Fraud Detection Tool Setiawan, Audita; Liana, Allen; Rachmawati, Eva; Pertami, Yuli Surya Fauzia
ADPEBI International Journal of Business and Social Science Vol. 4 No. 2 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (Adpebi)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijbs.v4i2.949

Abstract

The purpose of financial reports is to give people meaningful information about the company's actual state, which helps them make decisions. It's important to be aware that when businesses offer financial reports, they can do so with accuracy and without engaging in dishonest business activities that could mislead consumers into making poor financial decisions. In order to distinguish between financial reports that are suspected of being altered and those that are not, a detection tool is required. The Beneish M-Score Model is a financial statement fraud detection technique used in this study. This study aims to investigate and evaluate the possibility of financial report fraud. The information utilized is secondary data taken from the financial reports of manufacturing companies in the food and beverage subsector that are listed on the Indonesia Stock Exchange (BEI). Utilizing Microsoft Excel and SPSS 26 software, a quantitative approach involving discriminant analysis is employed. Based on independent factors, an item can be divided into two or more categories using the discriminant analysis approach. The results of this research show that the variables that are able to distinguish between samples of financial reports that are suspected to have been manipulated and those that are suspected not to be manipulated are the Days Sales in Receivables Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI) and Sales Growth Index (SGI) variables) is proven to be able to distinguish financial reports that are suspected to have been manipulated. Meanwhile, the Depreciation Index (DEPI), Sales, General and Administrative Expenses Index (SGAI), Leverage Index (LVGI) and Total Accruals to Total Assets (TATA) variables were proven unable to distinguish financial reports that were suspected to have been manipulated. Keywords Beneish M-Score Model, Financial Statement Fraud.
PENINGKATAN MOTIVASI KELOMPOK WANITA TANI SARINAH DALAM PROGRAM HARUM MADU PLUS Hendajany, Nenny; Aprianti, Ine; Kusmadi, Kusmadi; Setiawan, Audita
Kumawula: Jurnal Pengabdian Kepada Masyarakat Vol 8, No 1 (2025): Kumawula: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/kumawula.v8i1.56480

Abstract

The Sarinah Farming Women's Group was established following outreach from the Garut Regency Government, which launched the Harum Madu (Integrated Useful Home Page) program. This initiative, introduced by the Garut Regency Agriculture Service, aims to optimize home gardens by planting productive crops. The formation of the Sarinah Women Farmers Group supports this program’s activities. However, over time, a decline in members' motivation has become evident, as seen in decreasing attendance at program activities. To address this issue, a community service initiative led by the PKM team at Sangga Buana University will implement comparative study methods and training. Participants from the Sarinah Women Farmers Group (KWT) will visit a vineyard in Karangsari Village, Karangpawitan District, Garut Regency. Additionally, motivational training will be provided to group members in Cinunuk, Wanaraja, Garut Regency. The success of this initiative will be evaluated through pre-test and post-test assessments. Following the comparative study and training sessions, farmer group members demonstrated renewed enthusiasm for planting grapes as an extension of the Harum Madu program. Kelompok Wanita Tani Sarinah terbentuk setelah adanya sosialisasi dari Pemerintah Kabupaten Garut yang meluncurkan program Harum Madu (Halaman Rumah Bermanfaat Terpadu). Program ini digagas oleh Dinas Pertanian Kabupaten Garut yang bertujuan untuk memanfaatkan pekarangan rumah agar ditanami hal yang produktif. Pembentukan kelompok Wanita Tani Sarinah menunjang kegiatan program tersebut, namun seiring berjalannya waktu kurangnya motivasi dari anggota tani menjalankan program ini, terlihat dari berkurangnya kehadiran di tempat pelaksanaan program. Permasalahan motivasi tersebut akan diselesaikan dengan metode studi banding dan pelatihan dalam kegiatan pengabdian masyarakat oleh tim PkM Universitas Sangga Buana. Peserta Kelompok Wanita Tani (KWT) Sarinah akan diajak untuk mengunjungi perkebunan anggur yang ada di Desa Karangsari Kecamatan Karangpawitan Kabupaten Garut. Pelatihan motivasi diberikan kepada pelaku Kelompok Wanita Tani Sarinah di Cinunuk Wanaraja Kabupaten Garut. Keberhasilan pengabdian ini akan diperlihatkan dari hasil pre test dan post test yang dilakukan. Setelah kegiatan studi banding dan pelatihan, para anggota kelompok tani bersemangat untuk menanam anggur sebagai tambahan dalam program Harum Madu. 
THE ROLE OF WORKPLACE SPIRITUALITY ON EMPLOYEE PERFORMANCE THROUGH ORGANIZATIONAL COMMITMENT Setiawan, Audita; Limakrisna, Nandan; Warsindah, Lucy
Multifinance Vol. 2 No. 3 (2025): Multifinance
Publisher : PT. Altin Riset Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61397/mfc.v2i3.347

Abstract

This study aims to explore the influence of workplace spirituality on employee performance, considering the mediating role of organizational commitment. A quantitative approach was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to analyze data collected from questionnaires distributed to auditors in public accounting firms in the West Java region. The findings indicate that workplace spirituality has a significant positive impact on employee performance, with organizational commitment serving as an effective mediator. The high t-statistic value suggests that employee who experience meaning and connection in their work demonstrate higher levels of commitment, ultimately leading to improved performance. These findings align with previous literature stating that workplace spirituality can enhance commitment and performance through increased intrinsic motivation. The practical implications of this study highlight the importance of organizations fostering a work environment that supports employees’ spiritual values to enhance commitment and performance.
OPINI AUDIT GOING CONCERN SERTA DETERMINAN YANG MEMPENGARUHINYA Veronika, Agnes; Wardini, Anggi Putri Kusuma; Suryo, Medianto; Setiawan, Audita
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 9 No 1 (2024): Oktober
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine and analyze the factors influencing the acceptance of a going concern audit opinion, focusing on firm size, financial condition, debt to total assets ratio, and debt to equity ratio. The research sample consists of 19 companies in the textile and garment sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2019–2021 period. Secondary data were utilized and analyzed using logistic regression with IBM SPSS Statistics version 26. The findings indicate that financial condition and debt to total assets ratio have a significant effect on the likelihood of receiving a going concern audit opinion. In contrast, firm size and debt to equity ratio do not have a statistically significant impact on the issuance of such an opinion.
Understanding Workplace Spirituality Through a Bibliometric Analysis Setiawan, Audita; Limakrisna, Nandan; Warsindah, lucy; Indriyati, Citra
Asean International Journal of Business Vol. 3 No. 2 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijb.v3i2.937

Abstract

Purpose – The goal of the current study is to investigate the bibliometric analysis of research articles on workplace spirituality that have been included in the Web of Science index. Methodology/approach – The VOS viewer software tool and Biblioshiny, which is used to produce maps, were used in conjunction with Excel sheets to analyze the data in terms of frequency and percentage. A total of 367 research papers that were published between 2020 and 2022 were chosen for this study. Findings – The analysis of the findings revealed instrumental knowledge, including top contributing countries in publication, affiliation, top contributing authors, also author keyword co-occurrence and authors keyword overlay. It is observed from the analysis that a high volume of the research was initiated from India followed by China and Indonesia. The trend show growth in year 2021. Novelty/value – These results hope will provide future researchers more options to take into account as a starting point before beginning a study on workplace spirituality. Keywords Workplace Spirituality, Bibliometric,Web of Science
TRANSPARENCY OF  PROCUREMENT PROCESS AT THE MINISTRY OF FINANCE REPUBLIC OF INDONESIA Ratnawati, Aryanti; Audita Setiawan; Ferry Ferdian Taufik; Louisiani Mansoni
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 2 (2020): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v1i2.268

Abstract

Based on Theory of Planned Behavior, technology will facilitate the achievement of objectives. The process of procurement of goods and services at the Ministry of Finance Republic of Indonesia is carried out electronically, in the form of e-tendering and e-purchasing. Procurement with this technology makes the procurement process simpler, allowing the Ministry of Finance's Inspectorate General to carry out procurement with greater value and with shorter time. This study identifies and analyzes the e-tendering process and e-purchasing process towards the transparency of the procurement process of government goods and services . The conclusions is that e-tendering and e-purchasing contributed to transparency and showed that there was an influence between e-tendering and e-purchasing on the transparency of the process of procuring government goods and services at the Ministry of Finance of the Republic of Indonesia.
Implementation of Corporate Governance (Case Study of Insurance Companies in Indonesia) Lucky Nugroho; Minanari; Safira; Anees Janee Ali; Audita Setiawan; Yananto Mihadi Putra
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The occurrence of bankruptcy in insurance companies in Indonesia shows indications of weak mitigation and not optimal implementation of corporate governance. Therefore, this conceptual paper aims to discover the types of risks in companies and the types of risks in insurance companies. The method used is qualitative. The method used is descriptive qualitative, which aims to explain certain phenomena or events in depth without measuring variables with numbers or statistics. In this conceptual paper on insurance company risk, qualitative methods aim to identify existing risks and provide views on good governance practices to deal with them. The result of this conceptual paper is that risk management is one step in mitigating companies from losses and bankruptcy, and insurance companies in Indonesia must be able to manage existing risks and apply good governance to maintain business sustainability. The implications of this conceptual paper provide information and references as well as new scientific treasures related to implementing risk management and the types of risks found in insurance companies.
Digital financial innovation's urgency for micro, small, and medium-sized entrepreneurs (an empirical case study of Indonesia) Lucky Nugroho; Timea Gal; Nirdukita Ratnawati; Soeharjoto; Audita Setiawan
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The development of information technology, computers, and the internet is something that cannot be avoided and has become part of daily activities, including trade transactions. Therefore, the purpose of this conceptual paper is to determine the role of financial technology in supporting trade transactions among micro, small, and medium entrepreneurs (MSMEs). The method used is descriptive-qualitative, which aims to answer the formulation of the problem consisting of (i) What is the role of financial technology in supporting digital trade; (ii) What are the benefits of financial technology for MSME business transactions? The results of this conceptual paper are: (i) the use of financial technology, also known as fintech, in supporting digital sales or e-commerce is very important in facilitating online shopping and accelerating business growth and digital trade; (ii) financial technology (FinTech) can provide many benefits for micro, small, and medium enterprises (MSMEs). The implication of this conceptual paper is to provide information and a reference for stakeholders who are concerned about MSMEs and financial technology. The novelty of this conceptual paper is that it discusses financial technology and its benefits for MSMEs, which are still rarely discussed
Co-Authors Ae Suaesih Ahmad Zulfahmi Ubaidillah Anees Janee Ali Anggi Putri Kusuma Wardini Anita Syafariah Aprianti, Ine Aryanti Ratnawati Aseanty, Deasy Bambang Rustandi Bambang Susanto Bambang Susanto Barick Ahmad Setiawan Deden Rizal R Didin Saepudin Dinda Maulidani Edi Ardiansyah Eko Retno Indriyarti Erik Nugraha Erna Garnia Eva Rachmawati Eva Rachmawati Fahmi Damarjati Ferry Ferdian Taufik Fitria Lilyana Fitriani Gal, Timea Gunarto, Gunarto Henda Hendawati Hendajany, Nenny Heri Purwanto Hersusetiyati Hersusetiyati Ibrahim Musa Gani Indriyati, Citra Justine Tanuwijaya Karmilah Karmilah Kesumo, Nurhastuty Khalingga, Muhammad Ariq Kusmadi, Kusmadi Liana, Allen Louisiani Mansoni Lucky Nugroho Lucy Warsindah Medianto Suryo Minanari Nandan Limakrisna Nirdukita Ratnawati Noviantini, Tri Anita Nugraha, Erik Nurhasanah Nutriani, Tanti Panjalusman, Paskalis A Puspa, Tiara Rafli Ammar Ratnawati, Aryanti Riyadi, Yongki Rusmin Nuryadin Safira Safira Shinta Melzatia Soeharjoto, Soeharjoto Sukardi, Hadi Ahmad Suryo, Medianto Tiktik Sartika Timea Gal Veronika, Agnes Wiwin Sukiati Wuri Handayani Yananto Mihadi Putra Yuli Nawangsasi Yuyu Yunengsih