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Kurnia Rina Ariani
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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DETEKSI KECURANGAN LAPORAN KEUANGAN MODEL FRAUD HEXAGON (STUDI KASUS PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI PERIODE 2020-2022) Lanang Surya Ramadhan; Kurnia Rina Ariani
Jurnal Akuntansi dan Pajak Vol 25, No 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i1.14284

Abstract

Financial reports are a benchmark for the financial condition of a company. So, even a small amount of fraud in financial reports has quite a big impact on the reliability of the financial reports. Fraud problems occur due to opportunities, gaps, and weak supervision in a company. Fraud in financial reports by examining it in more depth. of the factors that influence fraud, Vausinas calls his model the Hexagon Fraud or abbreviated as SCCORE (Stimulus, Collusion, Competency, Opportunity, Rationalization, and Ego). Fraud hexagon theory is a development of the previous fraud theory introduced in Vousinas (2019) by adding a new component, namely collusion. This research uses 10 variables. The dependent variable in this research is financial statement fraud, while the independent variables are external pressure, financial stability, financial targets, nature of the industry, monitoring ineffectiveness, change of auditor, change of directors, number of CEO photos, and cooperation with the government. This research was conducted using secondary data obtained from the financial reports of basic industrial and chemical companies listed on the Indonesia Stock Exchange from 2020 to 2022. This data was obtained by accessing the official website of the Indonesian Stock Exchange (BEI), namely www.idx.co.id and the official website of each company. The test results show that external pressure, financial stability and the nature of the industry are accepted. Meanwhile, other variables are rejected
Pengaruh Fraud Hexagon Terhadap Fraudulent Financial Statement pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2020 – 2022 Rahmah Anggeraeni; Kurnia Rina Ariani
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i10.5427

Abstract

This study aims to determine the effect of fraud hexagon on fraudulent financial statements. This research is classified as quantitative research. The sample of this study used financial sector companies listed on the Indonesia Stock Exchange in 2020-2022. In this study, the determination of samples was carried out using purposive sampling technique. The type of data used in this study is secondary data. The results can be concluded that external pressure, financial targets, significant effect on fraudulent financial statements, financial stability, nature of industry, ineffective monitoring, razionalization, capability, arrogance and political connection did not significantly affect the fraudulent financial statements
Pengaruh Penerapan E-Registration, E-Filing, Dan E- Billing Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi Yang Menjalankan Usaha Mikro Kecil Dan Menengah (UMKM) Pada KPP Pratama Sukoharjo Giovani Giovani; Kurnia Rina Ariani
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.9904

Abstract

The purpose of this study is to analyze the influence of implementing e-registration, e-filing, and e-billing systems on the compliance of individual taxpayers engaged in Micro, Small, and Medium Enterprises (MSMEs). The population used in this research consists of individual taxpayers operating MSMEs and implementing electronic tax systems (e-registration, e-filing, and e-billing) registered at the Pratama Tax Office Sukoharjo. The sample in this study comprises owners, managers, or senior employees (individual taxpayers). Data processing in this research utilizes the Statistical Package for the Social Sciences (SPSS) version 26 software, indicating that the implementation of the e-registration system significantly increases tax compliance among MSME taxpayers in the Pratama Tax Office Sukoharjo, with a significance value of 0.030. However, the use of e-filing and e-billing does not significantly impact the level of tax compliance among MSME taxpayers in the region, with respective significance values of 0.997 and 0.084.
Niat Melakukan Islamic Online Donation Pada Generasi Z: Peran Attitude Sebagai Mediator Pada Model UTAUT-3 Puspawati, Dewita; Abas, Novel Idris; Ariani, Kurnia Rina
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 3 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i3.35224

Abstract

Purpose: This study aims to examine the effect of the UTAUT-3 model, namely performance expectancy, habit, and personal innovativeness on the intention to make Islamic online donations mediated by attitude in generation Z. Methodology/ approach: This study uses a survey method by distributing questionnaires online. The sample in this study were 180 respondents. We use SEM-PLS to analyze data. Findings: The results show that performance expectancy and personal innovativeness affect attitude, while habit does not affect. The intention to do Islamic online donation is influenced by performance expectancy, habit, personal innovativeness, and attitude. Attitude can mediate the relationship between performance expectancy and personal innovativeness with the intention to pay ZIS online. However, the effect of habit on online ZIS payment intentions cannot be mediated by attitude. Practical implications: As Generation Z dominates the population in Indonesia, this generation has high potential in ZIS collection. ZIS Institutions can further promote the convenience of online ZIS payments. Originality/value: This study uses personal innovativeness as a construct of UTAUT-3 in the intention to Islamic online donation.
PENGARUH GOOD CORPORATE GOVERNANCE, KONSERVATISME AKUNTANSI DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Sektor Properti Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022) Salma Maisaroh; Kurnia Rina Ariani
JURNAL LENTERA AKUNTANSI Vol. 9 No. 2 (2024): JURNAL LENTERA AKUNTANSI, NOVEMBER 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v9i2.1234

Abstract

This study aims to analyze the effect of Good Corporate Governance, accounting conservatism, and company size on earnings management (empirical study of property sector companies listed on the Indonesia Stock Exchange 2018-2022). This research method is quantitative. The object of this research is the annual report and audit report of Real Estate and property companies listed on the Indonesia Stock Exchange (IDX) for 2018-2022. The sampling method of this research is purposive sampling, with techniques based on judgment sampling considerations. The data used in this study are secondary. The data collection method is the documentation method. The analytical tool used in this research is multiple regression analysis with the help of the IBM Statistical Package for Sciences (SPSS) program version 26. The result of this study is that Good Corporate Governance has no significant effect on earnings management. Accounting conservatism hurts earnings management. Company size does not affect earnings management.
The Effect of Corporate Governance Mechanism and Company Size on Financial Distress MUJIYATI, MUJIYATI; ARIANI, KURNIA RINA; PRATAMA, HAFID NUR
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 11, No 2 (2021): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.11.2.2021.67-74

Abstract

This study aims to examine the effect of corporate governance mechanisms and company size on the condition of a company experiencing financial distress. The indicators used to measure the corporate governance mechanism in the sample companies are the board of directors, the proportion of independent commissioners, managerial ownership, institutional ownership, and the audit committee. Meanwhile, financial distress is measured using a Springate model. This study uses secondary data from the entire population of mining companies listed on the IDX in 2016-2019. The sampling technique used purposive sampling. The analytical method used is ordinal logistic regression. The results of hypothesis testing show that the board of directors, the proportion of independent commissioners, the audit committee, and company size do not significantly affect the condition of the company experiencing financial distress. Meanwhile, managerial ownership and institutional ownership have a significant effect on companies experiencing financial distress.
THE INFLUENCE OF GOOD CORPORATE GOVERNANCE, COMPANY CHARACTERISTICS, AND PROFITABILITY ON COMPANY VALUES (Case Study on Non-Financial State-Owned Enterprises listed on the Indonesia Stock Exchange for the 2018-2021 period) Saputri, Indah Yuliana; Ariani, Kurnia Rina
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i4.15666

Abstract

Company value is the investor's perception of the company formed through stock market indicators. High company value indicates that the company has good performance and future prospects that can be trusted by investors. This study aims to determine the factors that influence company value, including good corporate governance, company characteristics and profitability. This research is a quantitative study. The population used in this study is data on non-financial state-owned companies listed on the IDX during the 2018-2021 period. Sampling in this study used the purposive sampling method, obtaining 62 research samples. Multiple linear regression analysis (multipler linear regression method) was used in this study as an effort to answer the problems in the study. The results showed that managerial ownership, independent commissioners, audit committees, institutional ownership, company size and profitability simultaneously had a significant effect on the company value variable in non-financial state-owned companies listed on the IDX during the 2018-2021 period. While partially, only the audit committee and institutional ownership influenced the company value. The variables of managerial ownership, independent commissioners, company value, and profitability did not affect the company value. Keywords: Good corporate governance, Company characteristics, Company value, Profitability
THE INFLUENCE OF GOOD CORPORATE GOVERNANCE, COMPANY CHARACTERISTICS, AND PROFITABILITY ON COMPANY VALUES (Case Study on Non-Financial State-Owned Enterprises listed on the Indonesia Stock Exchange for the 2018-2021 period) Saputri, Indah Yuliana; Ariani, Kurnia Rina
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i4.15666

Abstract

Company value is the investor's perception of the company formed through stock market indicators. High company value indicates that the company has good performance and future prospects that can be trusted by investors. This study aims to determine the factors that influence company value, including good corporate governance, company characteristics and profitability. This research is a quantitative study. The population used in this study is data on non-financial state-owned companies listed on the IDX during the 2018-2021 period. Sampling in this study used the purposive sampling method, obtaining 62 research samples. Multiple linear regression analysis (multipler linear regression method) was used in this study as an effort to answer the problems in the study. The results showed that managerial ownership, independent commissioners, audit committees, institutional ownership, company size and profitability simultaneously had a significant effect on the company value variable in non-financial state-owned companies listed on the IDX during the 2018-2021 period. While partially, only the audit committee and institutional ownership influenced the company value. The variables of managerial ownership, independent commissioners, company value, and profitability did not affect the company value. Keywords: Good corporate governance, Company characteristics, Company value, Profitability
PENGARUH GAYA HIDUP, RELIGIUSITAS, FINANCIAL TECHNOLOGY, DAN LOCUS OF CONTROL TERHADAP PERILAKU KEUANGAN MAHASISWA Feriz, Naufal Jabsy; Ariani, Kurnia Rina
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i1.16531

Abstract

Financial management is important to take into account all forms of expenses made by each individual. The increase in human needs, consumptive attitudes, and high lifestyles cause some individuals to not realize that they have spent their money without any calculation. Religious values ultimately have an influence on the attitude and behavior of individuals in making decisions on the choices they face, including in terms of individual financial management. The presence of financial technology facilitates the access and use of financial services by the community, especially students. The locus of control can affect an individual's financial behavior as it relates to how an individual takes responsibility for managing his or her finances. This study uses a quantitative research method with the calculation of a sample of the convenience method of 300 respondents. Validity and reliability tests on instruments are confirmed to be valid and reliable. The findings of this study reveal that lifestyle, religiosity and financial technology significantly affect financial behavior. Then the locus of control does not have a significant influence on financial behavior. Furthermore, it was proven that there was no difference in financial behavior between students of the University of Muhammadiyah Surakarta and students of Sebelas Maret University, meaning that there was no difference in financial behavior between students of private universities and public universities in Surakarta
PENGARUH LITERASI KEUANGAN, GAYA HIDUP, GENDER DAN PERENCANAAN KEUANGAN TERHADAP PERILAKU PENGELOLAAN KEUANGAN MAHASISWA UMS Khotimah, Aisyiyah Nur Kusnul; Ariani, Kurnia Rina
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i1.16573

Abstract

In the era of globalization, financial management is an important aspect, especially for students who face various financial challenges such as education costs and living needs. Students need good financial understanding and knowledge to support effective financial management. Financial literacy, which includes an understanding of savings, loans, insurance, and investments, is one of the main factors that influence financial management behavior. This literacy helps individuals make optimal use of financial resources, make wise decisions and avoid financial risks. In addition, lifestyle also plays a role in financial management, as it reflects consumption patterns and habits that can change according to trends. With high financial literacy and proper lifestyle management, students can manage finances intelligently and minimize financial risks. This study aims to analyze the effect of Financial Literacy, Lifestyle, Gender and Financial Planning on the Financial Management Behavior of Students. This study uses multiple regression analysis with the help of the IBM SPSS program. The results of the study are Financial Literacy, Lifestyle, Financial Planning has a positive and significant effect on financial management behavior on students of Universitas Muhammadiyah Surakarta, while Gender has no positive and significant effect on financial management behavior on students of Universitas Muhammadiyah Surakarta.
Co-Authors Adam Syahputra Agustina Irawati Anang Prayoga Anastasia Auti Merry Yanissa Andri veno, Andri Andy Dwi Bayu Bawono Ardiani Ika Sulistyawati Arva Febryan Noor Rayyani Arva Febryan Noor Rayyani Banu Witono Candrawati, Aisha Dewita Puspawati Dwi Ayuningrum, Ananda Puput Faizah Millenia Cahyaningrum Farid Adi Prasetya Farid Adi Prasetyo Fauzan . Fauzan, Dzulfiqar Nur Feriz, Naufal Jabsy Ghiffari, Panji Muhammad Giovani Giovani Hapsari, Destina Rusi Dwi Heppy Purbasari Iffat Kurnia Pratama Ihsan Cahyo Utomo Indah Permata Dewi Khotimah, Aisyiyah Nur Kusnul Kiky Fatmawati Kusuma Wijayanto, Kusuma Lanang Surya Ramadhan Lintang Kurniawati Maria Cristina M. De los Santos Maya Anggraini, Endah Misbah Amaliah Muhammad Abdul Aris Mujiyati Mujiyati Mujiyati Nadhiroh, Hilyatul Aini Novel Idris Abas Nur Prasetyo Aji Nursiam Nursiam Nursiam, N Nursiam, Nursiam Ovi Itsnaini Ulynnuha Prabow, Vivian Aulia Azzah PRATAMA, HAFID NUR Prawesti, Disa Muqiita Putrie, Azzahra Shavira Rahmah Anggeraeni Rahmawati, Rizkika Putri Rika Wahyu Puspita Rita Wijayanti Rita Wijayanti Rizky, Rahayuning Ryan Adriansyah Gautama Salma Maisaroh Saputri, Indah Yuliana Shofiyah Shofiyah Suyatmin Suyatmin Suyatmin, S Syahrina Noormala Dewi, Syahrina Noormala Taufiqi, Dhafin Umi Nur Janah Wahyu Amin Mustofa Wardati, Safari Dwi Yanissa, Anastasia Auti Merry