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INDONESIA
PRIVE: Jurnal Riset Akuntansi dan Keuangan
Published by Universitas Islam Majapahit
ISSN : 26157314     EISSN : 26157306     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol. 8 No. 1 (2025): Maret" : 6 Documents clear
Penerapan Model Laporan Keuangan Entitas Mikro Kecil Menengah Berdasarkan SAK EMKM: Sebuah Analisa Kesiapan Ayu Amami, Cindy; Ilmiddaviq, Muhammad Bahril
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 8 No. 1 (2025): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v8i1.4351

Abstract

Financial reports are not only used as a means of securing business capital, but can also be used as information for evaluating business performance. Many business owners, especially MSMEs, still lack understanding of the importance of financial reports. The Indonesian government has a plan for MSME owners to prepare financial reports to facilitate capital provision and increase global competition. SAK EMKM is an Accounting Standard for MSMEs in preparing financial reports. This study aims to gather information about the presentation of financial reports and the readiness of MSMEs in implementing the financial report model for Micro, Small, and Medium Entities based on SAK EMKM at UD. Perdana Collection, a bag manufacturer in Mojokerto, using a descriptive qualitative method. Based on the results of the study, it can be concluded that UD. Perdana Collection has not yet prepared financial reports based on SAK EMKM and is not yet ready to implement financial reports based on SAK EMKM because none of the readiness assessment indicators have been met. The obstacles faced are a lack of accounting knowledge, the absence of specialized accounting employees, and the lack of separation of business finances from personal finances.
Kemampuan Auditor Mendeteksi Kecurangan: Sebuah Analisa Faktor: Studi Kasus Pada KAP Tanzil di Surabaya Bunga Yulia, Monica; Setiono, Hari; Isnaini, Nurdiana Fitri
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 8 No. 1 (2025): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v8i1.4352

Abstract

The purpose of this study was to determine the partial significant effect of auditor experience, professional skepticism and auditor competence on the auditor's ability to detect fraud at the KAP Tanzil in Surabaya. This study includes quantitative research with primary data sources. The population of this research is 20 auditors who work at KAP Tanzil in the city of Surabaya, with the saturated sample method. The independent variable of this study is the auditor's experience (X1), professional skepticism (X2), competence (X3) and the dependent variable is the auditor's ability to detect fraud (Y). The research instrument is a questionnaire with Likert scale measurements which are processed using SmartPLS ver3. The results of this study are the auditor's experience variable resulting in a p-value of 0.012 and a t-statistic of 2.534. Then, professional skepticism resulted in a p-value of 0.028 and a t-statistic of 2.205. While the competence variable produces a p-value of 0.006 and a t-statistic of 2.744. Each dependent variable has a p-value (p < 0.05) and a t-statistic (t > 1.96) which means a significant alpha of 5% resulting in a positive effect on the independent variable. The conclusion is that the variables of auditor experience, professional skepticism and competence have a partial significant effect on the auditor's ability to detect fraud at the KAP Tanzil in Surabaya.
Pengaruh Corporate Social Responsibility, Firm Size terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Intervening Novita, Safira; Ainiyah, Nur
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 8 No. 1 (2025): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v8i1.4353

Abstract

The purpose of this study is to determine the effect of the independent variable on the dependent variable and to test whether the intervening variable can affect the relationship between the independent variable and the dependent variable. The independent variables in this study are Corporate Social Responsibility (CSR) and firm size, while the dependent variable used is firm value, and the intervening variable used is profitability. The technique in determining the sample uses purposive sampling technique. Many of the samples used for this study are 15 Go Public mining companies listed on the Indonesia Stock Exchange for the 2018-2020 period. This research hypothesis was tested using Partial Least Square (PLS). The conclusion obtained from the results obtained in this study is that it explains that Corporate Social Responsibility (CSR) and firm size have a significant effect on firm value, while profitability has no effect on firm value, and profitability is proven unable to support the relationship between Corporate Social Responsibility (CSR) and firm size on firm value.
Analisis Kebangkrutan Model Altman, Springate, Dan Zmijewski Pada Perusahaan PT. Chitose Internasional Tbk Periode 2018-2020 Retnaning Diah, Selvi
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 8 No. 1 (2025): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v8i1.4354

Abstract

PT. Chitose Internasional Tbk is a furniture company, known to experience a setback in 2018-2020. This is due to the policies implemented by the government to prevent the spread of COVID-19, resulting in a severe economic recession. To provide insight into the company's health and financial performance information, bankruptcy analysis is needed as an early warning, the earlier signs of bankruptcy are detected, the better for the company to make improvements. This study aims to determine the financial performance, and to determine the viability of the company PT Chitose Internasional Tbk in 2018-2020. This research was conducted using the bankruptcy analysis method, namely Altman z-score, Springate, and Zmijewski. The object of this research is the company's financial statements PT Chitose Internasional Tbk. The research results of PT Chitose Internasional Tbk using the Altman z-score have the potential to go bankrupt in 2018 and 2020, and in 2019 the company is in the gray zone. By using the springate method has the potential to go bankrupt in 2019 and 2020, while in 2018 the company does not have the potential to go bankrupt. By using the zmijewski method, there is no potential for bankruptcy for 3 years (2018-2020).
Pengaruh Kemajuan Teknologi Informasi dan Pengetahuan Investasi terhadap Minat Generasi Milenial di Pasar Modal Deviyana Ludfi, Yoshe
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 8 No. 1 (2025): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v8i1.4355

Abstract

This research starts from the high level of capital market investors as of November 2021, the majority of which are millennials or aged 30 years and under at 59.81% but there is a low interest in investing by millennials at the Majapahit Islamic University. millennial. This has resulted in researchers analyzing the Effect of Advances in Information Technology and Investment Knowledge on Millennial Generation's Interests in the Capital Market. Applying this type of quantitative research. Analysis of the data used in this study is PLS (Partial Least Square). The population of this study were students majoring in accounting at the Majapahit Islamic University. The sample of this study amounted to 48 students. Skills technique and apply non-probability sampling method. The calculation results from the researchers show that technological advances have a significant effect on investment interest in the capital market. The results of calculations from the researchers stated that investment knowledge had a significant effect on investment interest in the capital market.
Reaksi Pasar Modal Sebelum dan Sesudah Pengumuman Resesi Ekonomi di Indonesia pada Perusahaan Tambang yang Listing di BEI Shafira Oktaviani, Raeta; Gennody Pronosokodewo, Baniady; Vitta Adhivinna, Vidya
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 8 No. 1 (2025): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v8i1.3438

Abstract

This study aims to determine the difference in capital market reactions before and after announcement of economic recession in Indonesian at mining companies listed on IDX. The population in study all mining companies listed on Indonesian Stock Exchange (IDX) and reporting financial report in 2018-2021. The sample in study were 20 mining companies listed on Indonesian Stock Exchange (IDX). The sampling technique use was non-probability sampling technique by giving certain characteristics or called purposive sampling. The result of study show that 1) there is differences in abnormal return before and after Announcement of Economic Recession in Indonesian at Mining Companies listed on the IDX. 2) there is no difference in trading volume activity before and after Announcement of Economic Recession in Indonesian at Mining Companies listed on IDX.

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