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Jurnal Proaksi
Published by Universitas Muhammadiyah Cirebon
ISSN : 2089127X     EISSN : 26859750     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Jurnal Proaksi Jurnal Proaksi merupakan Jurnal Ekonomi yang diterbitkan oleh Program Studi Akuntansi Universitas Muhammadiyah Cirebon, menerima artikel ilmiah berupa hasil penelitian dan literatur dalam kajian Akuntansi dan Manajemen. Penerbit : Program Studi Akuntansi Fakultas Ekonomi Universitas Muhammadiyah Cirebon Frekwensi terbitan : 6 bulanan.
Arjuna Subject : -
Articles 332 Documents
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Peran Audit Internal dalam mencegah fraud di tengah wabah covid-19 (Study Empiris RSUD Dr. Soetomo Surabaya) Syarifah hatijah; Indrawati Yuhertiana
Jurnal Proaksi Vol. 8 No. 2 (2021): Juni - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v8i2.1989

Abstract

This study describes the role of internal auditors in preventing fraud against budget execution in the midst of the covid-19 pandemic. This study aims to obtain empirical evidence regarding the role of the internal supervisory unit as an internal audit in hospitals in preventing fraud in the midst of the covid-19 outbreak (A Study at Dr. Soetomo Hospital Surabaya)". This study uses a qualitative method with a case study approach. at the Internal Supervisory Unit of RSUD Dr. Soetomo Surabaya through data analysis techniques, interviews and documentation. The role of internal audit in hospitals (SPI) was analyzed descriptively with data reduction, narrative presentation, and drawing conclusions on the fraud detection capability inherent in the internal auditor function of the SPI RSUD Dr. Soetomo. This study concluded that the SPI RSUD Dr. Soetomo has carried out the role of fraud prevention by carrying out its duties and functions as stated in the annual supervisory work program including routine supervision, special supervision related to the BTT, Functional and CSR budgets, follow-up monitoring, audit assistance by external auditors and sponsorship licensing control. Internal Auditor of SPI RSUD Dr. Soetomo must improve his competence so that he can detect fraud optimally in monitoring the effectiveness and efficiency of BLU activities, reliability and integrity of financial information and BLUD performance, security of BLUD assets, so as to detect fraud early. Keywords: audit internal, pencegahan fraud, Pandemi covid-19, SPI.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA Laelatun Mazaya; Endah Susilowati
Jurnal Proaksi Vol. 8 No. 2 (2021): Juni - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v8i2.2022

Abstract

Perkembangan dunia bisnis yang semakin pesat diiringi dengan persaingan yang ketat, menjadikan perusahaan harus mampu untuk bertahan salah satunya dengan meningkatkan kinerja keuangan. Perusahaan sektor pertambangan merupakan salah satu penopang pembangunan ekonomi social. Namun dalam kurun waktu lima tahun terakhir perusahaan sektor pertambangan mengalami fluktuasi dalam perolehan laba perusahaan sehingga menyebabkan turunya kinerja keuangan perusahaan. Penelitian ini dilakukan untuk menguji pengaruh intellectual capital, competitive advantage, struktur modal, ukuran perusahaan dan pertumbuhan perusahaan terhadap kinerja keuangan pada perusahaan sektor pertambangan di BEI. Terdapat 47 populasi perusahaan sektor pertambangan yang terdaftar di BEI. Sampel penelitian ini sejumlah 65 laporan keuangan perusahaan yang diperoleh dengan menggunakan metode purposive sampling. Teknik analisis yang digunakan adalah Partial Least Square (PLS) dengan alat bantu SmartPLS 3.0. Hasil penelitian menunjukkan bahwa intellectual capital tidak berpengaruh terhadap kinerja keuangan, struktur modal tidak berpengaruh terhadap kinerja keuangan, ukuran perusahaan berpegaruh terhadap kinerja keuangan dan pertumbuhan perusahaan tidak berpengaruh terhadap kinerja keuangan. Kata Kunci : Aset, Laba, Modal, Kinerja Keuangan
PENGARUH INDEPENDENSI AUDITOR, KOMPETENSI AUDITOR, PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT: THE EFFECT OF AUDITOR INDEPENDENCE, AUDITOR COMPETENCY, AUDITOR PROFESSIONALISM ON AUDIT QUALITY Fahrul Kurniawan; Munari Munari
Jurnal Proaksi Vol. 8 No. 2 (2021): Juni - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v8i2.2193

Abstract

Penelitian ini bertujuan untuk menguji dan berujuan untuk menguji dan menentukan bukti empiris pengaruh Independensi auditor, kompetensi auditor, profesionalisme auditor terhadap kualitas audit. Sampel pada penelitian ini adalah auditor pada kantor akuntan public (KAP) wilayah Surabaya. Penelitian ini menggunakan pendekatan kuantitatif dengan populasi 106 auditor yang bekerja dalam KAP wilayah Surabaya, tercatat dalam Directory IAPI 2020 (Institut Akuntan Publik Indonesia, 2020). Dalam penelitian ini menggunakan metode pengumpulan data melalui survei dengan kuesioner berisi daftar pertanyaan yang dijawab oleh 51 responden yang memenuhi kriteria. Teknik sampling yang digunakan adalah dengan metode analisis regresi linier berganda. Variabel penelitian ini terdiri dari independensi, auditor, kompetensi auditor, profesionalisme auditor. Berdasarkan hasil penelitian menunjukkan bahwa secara parsial independensi auditor, kompeteni auditor, profesionalisme auditor berpengaruh positif signifikan terhadap kualitas audit.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN (FRAUD) PADA SEKTOR PEMERINTAHAN (STUDI KASUS PADA BADAN PENDAPATAN, PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN GRESIK) Yulin Tri Tunggal Maha Dewi; Muslimin Muslimin
Jurnal Proaksi Vol. 8 No. 2 (2021): Juni - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v8i2.2201

Abstract

Pembahasan studi ini memiliki tujuan dalam meneliti sejumlah faktor yang dapat berdampak pada “kecurangan (fraud) pada sektor pemerintahan”. Jenis penelitian ini menerapkan “jenis penelitian kuantitatif dengan menggunakan data primer”. Data primer tersebut yaitu kuesioner yang disebarkan kepada responden. Variabel yang diterapkan antara lain “penegakan hukum (X1), moralitas individu (X2), efektivitas pengendalian internal (X3), kesesuaian kompensasi (X4), komitmen organisasi (X5), dan keadilan prosedural (X6) terhadap kecurangan (fraud) (Y)”. Populasi yang digunakan pada pembahasan studi ini merupakan “150 pegawai Badan Pendapatan, Pengelolaan Keuangan dan Aset Daerah Kabupaten Gresik”. Pemilihan sampel pada pembahasan studi ini menggunakan “purposive sampling” dengan hasil akhir 100 responden. Teknik Analisa yang diterapkan pada pembahasan studi ini yaitu PLS-SEM melalui penggunaan software “SmartPLS versi 2.0.m3”. Temuan dari pembahasan studi ini memperlihatkan bagaimana “variabel penegakan hukum (X1), efektivitas pengendalian internal (X3), kesesuaian kompensasi (X4) memiliki pengaruh negatif dan signifikan terhadap Kecurangan (Fraud) di Sektor Pemerintahan (Y). Sedangkan variabel moralitas individu (X2), komitmen organisasi (X5), dan keadilan prosedural (X6) memilki pengaruh positif dan signifikan terhadap Kecurangan (Fraud) di Sektor Pemerintahan (Y)”. Kata kunci: Fraud, Penegakan Hukum, Moralitas Individu, Efektivitas Pengendalian Internal, Kesesuaian Kompensasi, Komitmen Organisasi, Keadilan Prosedural.
PENGARUH AKUNTABILITAS, TRANSPARANSI, DAN PARTISIPASI MASYARAKAT TERHADAP PENGELOLAAN ALOKASI DANA DESA Nada Salsabila Ramadhani; Anik Yuliati
Jurnal Proaksi Vol. 8 No. 2 (2021): Juni - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v8i2.2331

Abstract

This study aims to examine the effect of accountability, transparency, and social participation on the management of village fund allocations in villages in the Kalitidu sub-district, Bojonegoro district. The subjects of this research are village officials who directly manage the allocation of village funds. The method of determining the sample used purposive sampling technique, so that a sample of 72 village officials was obtained. Data were collected through a questionnaire. Data were analyzed using SEM PLS with WarpPLS 7.0 software program. The results of the study prove that accountability, transparency, and social participation had a positive and significant impact on the management of village fund allocations.
ANALISIS PENGARUH GENDER, MOTIVASI, DAN LITERASI KEUANGAN PADA SANDWICH GENERATION TERHADAP INTENSI BERINVESTASI Yenny Ernitawati; Gian Fitralisma
Jurnal Proaksi Vol. 8 No. 2 (2021): Juni - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v8i2.2359

Abstract

This study aims to analyze the effect of gender, motivation, on intention to invest UMKM. The dependent variable is intention to invest, the independent variable is gender and motivation. The population is all productive woman. Sampling in this study used purposive sampling technique. Valid sample of 181 was recruited in this study, and participants voluntarily answered online questionnaires. The analytical technique used is a structural equation model with the IBM Statistical Package for the Social Sciences version 25 application. The results show a significant positive effect between motivational variables and financial literacy on investment intentions. And the gender variable has no effect on investment intentions.). Keywords: Gender, Motivation,financial literacy, investment intentions
PENGARUH PENGGUNAAN UTANG DAN TATA KELOLA PERUSAHAAN TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR Astri Hidayah; Endah Susilowati
Jurnal Proaksi Vol. 9 No. 1 (2022): Januari - Maret
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i1.2397

Abstract

Suatu perusahaan umumnya didirikan untuk memperoleh keuntungan atau profitabilitas. Profitabilitas perusahaan umumnya dihitung menggunakan Return on Asset. ROA suatu perusahaan dapat dipengaruhi oleh berbagai faktor. Studi yang dilakukan guna menguji pengaruh Penggunaan Utang, Tata Kelola Perusahaan yang diproksikan oleh Dewan Komisaris serta Dewan Direksi terhadap Return on Asset perusahaan manufaktur sub-sektor makanan serta minuman di BEI pada tahun 2015-2019. Teknik pengambilan sampel yaitu dengan purposive sampling sehingga terdapat 14 sampel penelitian. Data yang digunakan merupakan data sekunder berbentuk laporan tahunan yang dipublikasi pada tahun 2015-2019. Metode analisis yang digunakan ialah analisis regresi linier berganda. Hasil penelitian menujukkan bahwa penggunaan utang tidak berpengaruh terhadap Return on Asset, dan dewan komisaris serta dewan direksi berpengaruh terhadap Return on Asset. Kata Kunci: Penggunaan Utang, Tata Kelola, ROA Abstract A company is generally found to gain profitability. Company profitability is generally calculated using Return on Assets. ROA of a company can be influenced by various factors. The study conducted to examine the effect of the Debt to Equity Ratio, Good Corporate Governance as proxied by the Board of Commissioners and the Board of Directors on the Return on Assets of manufacturing companies in the food and beverage sub-sector on the IDX in 2015-2019. The sampling technique is purposive sampling, so that there are 14 research samples. The data used is secondary data in the form of an annual report published in 2015-2019. The analytical method used regression analysis, multiple linear. The results of the study show that debt to equity ratio has no effect on Return on Assets, the board of commissioners and the board of directors have an effect on Return on Assets. Keywords: DER, GCG, ROA
PENERAPAN PELAKSANAAN AKUNTANSI PERTANGGUNGJAWABAN DALAM PENILAIAN KINERJA Anisa Widiastuti; Syahla Salsabila; Agus Munandar
Jurnal Proaksi Vol. 9 No. 1 (2022): Januari - Maret
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i1.2430

Abstract

Performance is something that functions to achieve the success of a company. Performance is a part that must be confirmed to find out the achievements of a company. Basic system used in this performance is responsibility accounting. Responsibility accounting is one of the most important components of all control in a company. Responsibility accounting is used as a process of collecting and presenting a financial report. One of the systems in responsibility accounting that contains how to control costs for production and non-production. From the results of this study showing to find out how the implementation of accountability accounting in performance research at CV Kenari Furniture, Majasari Distric, Pandeglang, Banten. In this study, the method used is descriptive qualitative. Based on accountability accounting information data, this method describes empirical and factual data based of CV Kenari Furniture. Qualitative descriptive method which contains analytical analysys so that it can obtain conclusions based on objectives. From the results of this study, it was stated that at CV Kenari Furniture the planning and implementation of accountability accounting had been implemented and was quite good. In the application of CV Kenari Furniture's responsibility accounting, namely by providing work safety insurance and severance pay. Keywords : Responsibility Accounting, Employee Performance Appraisa
PENGARUH CAPITAL ADEQUACY RATIO, NON PERFORMING LOAN, LOAN TO DEPOSIT RATIO, DAN FIRM SIZE TERHADAP PROFITABILITAS BUMN SEKTOR PERBANKAN Arsy Nurulita Mustafa; Erna Sulistyowati
Jurnal Proaksi Vol. 9 No. 1 (2022): Januari - Maret
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i1.2511

Abstract

Banking health measurement very important to determine the capabilities of bank to conduct its operations to achieve optimal profitability. The object of research are conducted on BUMN bank (PT. BNI Tbk., PT. BRI Tbk., PT. BTN Tbk., PT. Bank Mandiri Tbk.) for period 2012-2020. The purpose of this study was to examine the effect of CAR, NPL, LDR, Firm Size on Profitability. Quantitative is a method of this research. The data resourced is secondary data that come from financial statement banking belonging to BUMN (PT. BNI Tbk., PT. BRI Tbk., PT. BTN Tbk., PT. Bank Mandiri Tbk.) for period 2012-2020. The data analysis technique in this study was multiple linear regression assisted by the SPSS 16.0. The result from the f test are known CAR, NPL, LDR, Firm Size has an effect on profitability simultaneuosly. While from the t test partially CAR, LDR, Firm size had no effect on profitability, only NPL has an effect on profitability. Keywords: CAR, NPL, LDR, Firm Size
PENGARUH KOMPETENSI WIRAUSAHAWAN TERHADAP KINERJA USAHA MIKRO KECIL MENENGAH KOTA MADIUN DENGAN PEMBIAYAAN BANK SEBAGAI VARIABEL INTERVENING Satriabayu Rifantama; Diah Hari Suryaningrum
Jurnal Proaksi Vol. 9 No. 1 (2022): Januari - Maret
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i1.2619

Abstract

UMKM have a very important role in the economic sector and can be considered as the backbone of the economy in Indonesia, and the strong and dynamic character of UMKM can encourage the development of the nation's economy. The purpose of this study was to examine and analyze the effect of Entrepreneurial Competence, and Bank Financing as intervening variables on MSME Business Performance. The population in this study is all UMKM in Madiun City in 2020 as many as 36.555 UMKM. Researchers took samples using purposive sampling technique. The sample that researchers used in this study was 126 research samples. The analysis used in this research is partial least square. Based on the results of the study, it can be concluded that the entrepreneurial competence variable influences and contributes to the business performance of UMKM in UMKM in Madiun City. Entrepreneurial competence influences and contributes to bank financing for UMKM in the city of Madiun. Competence of entrepreneurs with bank financing as an intervening variable affects the business performance of UMKM in UMKM in the city of Madiun. The implications and suggestions are that entrepreneurs/entrepreneurs should monitor the movement of MSME business performance from year to year often to maintain the age of UMKM so that they continue to run over time. Keywords: Entrepreneurial Competence, Financing, UMKM Performance.

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