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IRWANSYAH
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INDONESIA
EBID:Ekonomi Bisnis Digital
Published by STMIK Widuri
ISSN : -     EISSN : 30248450     DOI : 10.37365/ebid
Core Subject : Economy,
Economics, Econometrics & Finance
The Infotech : Journal of Technology Information is a scientific journal that contains research results written by lecturers, researchers and practitioners. This journal is expected to develop research and make a meaningful contribution to increasing research resources in the field of Information Technology. Infotech published by the Institute for Research and Community Service (LPPM) STMIK Widuri with open access. Every published article has a digital object identifier (DOI). ISSN 2620-5181 (Online) ISSN 2460-2108 (Print)
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 86 Documents
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PENGARUH INFLASI, SUKU BUNGA, NILAI TUKAR, DAN PERTUMBUHAN EKONOMI TERHADAP IHSG Aika Putra Hakim, Muhammad Dhenis; Sulfitri, Virna
EBID: Ekonomi Bisnis Digital Vol 1, No 2 (2023): Desember
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v1i2.180

Abstract

This study aims to provide empirical evidence regarding the effect of inflation, interest rates,exchange rates and economic growth on the IDX Composite.The data sample for this research was taken from the monthly reports of BPS and Bank Indonesia for the 2018 – 2022 period. The research sample was selected using the randomized sampling method and a total of 60 samples were obtained.This study uses multiple linear regression analysis to analyze the effect of inflation, interestrates, exchange rates and economic growth on the IDX Composite. The results of this study indicatethat inflation has no effect on the IDX Composite. Meanwhile, interest rates and exchange rates have anegative effect on the IDX Composite. And, Economic Growth has a positive effect on the IDX Composite
PENDIDIKAN AKUNTANSI FORENSIK DAN INVESTIGASI PENIPUAN Hanifah, Hasna; Budi Yanti, Harti
EBID: Ekonomi Bisnis Digital Vol 1, No 1 (2023): Juli
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v1i1.170

Abstract

The high number of fraud casesthat have occurred in Indonesia, both in the financial and public sectors, has caused a lot of harm to the people of Indonesia, and is also a concern for the global world. The high cases  of  fraud  require  forensic  accountants  who  are  reliable  in  their  fields,  including  in  investigating fraud that occurs in a company/organization in Indonesia. This study describes several formulations of the  problem,  including  whether  forensic  accounting  affects  the  performance  of  the  forensic  auditor, whether  the  ability  offraud  investigations  affects  the  performance  of  the  forensic  auditor,  and  finally whether  the  experience  of  knowledge  and  skills  of  forensic  investigation.  This  research  has  important roles and implications for readers, especially for auditors, forensic accountants, and fraud investigators. The type of data collection technique used by researchers is primary data by distributing questionnaires to S1 Accounting students who are actively registered at universities in Indonesia. The results obtained in  this  study  are  that  Forensic  Accounting  Education  as  well  as  Fraud  Investigation  has  an  effect  on Forensic  Auditor  Performance.  The  researcher  recommends  to  future  researchers  to  implement  and develop the results of this study so that the results of this study are better.
PENGARUH PENGENDALIAN INTERNAL, INTEGRITAS KARYAWAN DAN KOMITMEN ORGANISASI TERHADAP PENCEGAHAN KECURANGAN Muliza, Alfira Tifa; Astuti, Christina Dwi
EBID: Ekonomi Bisnis Digital Vol 1, No 2 (2023): Desember
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v1i2.225

Abstract

This research aims to determine the influence of Internal Control, Employee Integrity, and Organizational Commitment on Fraud Prevention within PT Bank Negara Indonesia Tbk. Jakarta City area. The data for this research were 114 employees from PT Bank Negara Indonesia Tbk. Jakarta City area. This research method is a quantitative research method with primary data obtained from questionnaire data which is measured using an interval scale. The data analysis technique in this research uses multiple linear regression analysis. The results of this research show that Internal Control has no effect on fraud prevention, employee integrity has a positive effect on fraud prevention, Organizational Commitment has a positive effect on fraud prevention.
PENGARUH FRAUD DIAMOND TERHADAP FRAUDULENT FINANCIAL REPORTING DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN NON CYCLICAL YANG TERDAFTAR.DI BURSA EFEK.INDONESIA.TAHUN 2018-2021) Sabhrina, Tiara; Murtanto, Murtanto; Henny, Deliza
EBID: Ekonomi Bisnis Digital Vol 1, No 2 (2023): Desember
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v1i2.188

Abstract

This research aims to analyze the effects of Fraud Diamond, which is divided into pressure, opportunity, rationalization, and capability, on fraudulent financial reporting with the audit committee as a moderating variable in the consumer goods industry sector in manufacturing corporations listed on the Indonesia Stock Exchange (BEI). In this research, purposive sampling was used to select 24 samples focused on corporations in the non-cyclical consumer goods industry sector during the 2018-2021 period. The data used came from secondary sources, such as financial reports and corporate annual reports downloaded from corporate websites and the Indonesian Stock Exchange website. Data analysis was carried out using a multiple regression model through the SPSS (Statistical Program for Social Science) data processing application. The research results indicate that there is a positive influence of rationalization factors on fraudulent financial reports. However, pressure and opportunity factors do not have a positive influence on fraudulent financial reports. Apart from that, the capability factor has a negative influence on fraudulent financial reports. It is important to note that the audit committee was unable to reduce the influence of pressure, opportunity, capability and rationalization factors on fraudulent financial reports.
CUSTOMER/SOCIETY INFLUENCE, APPLICATION OF ISO 14001 (REGULATION), ENVIRONMENTAL CONSERVATION COSTS, MORAL AND CORPORATE SOCIAL RESPONSIBILITY ON ENVIRONMENTAL MANAGEMENT ACCOUNTING PERFORMANCE Ghalda, Anita; Yanti, Harti Budi
EBID: Ekonomi Bisnis Digital Vol 1, No 1 (2023): Juli
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v1i1.175

Abstract

With the existence of new learning in the field of environmental accounting and the importance of the environment for the community. Researchers made this study with the aim of examining the influence of Customers/Society, ISO 14001, Environmental and Moral Conservation Costs and Corporate Responsibility on Environmental Management Accounting Performance. Researchers used primary data collection techniques, where the respondents of this study were active employees in the manufacturing industry. The results of this study are Corporate Morale and Responsibility have a positive effect on Environmental Management Accounting Performance. Whereas Customers/Society, ISO 14001, and Environmental Conservation Costs have no effect on the Performance of Environmental Management Accounting. The researcher recommends for further research to further develop the research by adding samples and variables to further refine the research.
PENGARUH TINGKAT PENDIDIKAN, PENGETAHUAN AKUNTANSI DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN UMKM (STUDI PADA UMKM KECAMATAN KALIDERES) Hijriyanah, Atikah; Yanti, Harti Budi
EBID: Ekonomi Bisnis Digital Vol 1, No 2 (2023): Desember
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v1i2.216

Abstract

The aim of this research is to study how the level of education, accounting knowledge, and use of information technology affect the quality of financial reports of small and medium enterprises (MSMEs). This research involved 460 MSMEs in Kalideres, and 40 respondents were selected as data samples. This research was conducted using quantitative methods. The IBM SPSS Statistics 25 application is a program used to analyze data. The research results show that the quality of financial reports is not influenced by the level of education; On the contrary, accounting knowledge using information technology has a positive effect on the quality of financial reports.
PENGARUH INOVASI TEKNOLOGI, LITERASI KEUANGAN TERHADAP KINERJA KEUANGAN DENGAN INKLUSI KEUANGAN SEBAGAI VARIABEL INTERVENING KASUS UMKM DI JABODETABEK Aini, Fitriana Nur; Astuti, Christina Dwi
EBID: Ekonomi Bisnis Digital Vol 1, No 2 (2023): Desember
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v1i2.181

Abstract

Purpose this study aims to examine the effect of technological innovation, financial literacy on financial performance with financial inclusion as an intervening variable. This type of research is quantitative research. The data used in this study is primary data. The population in this study is all MSME actors and the sample of this study is food and beverage MSMEs in Jabodetabek. The sampling technique uses the hair formula by multiplying 29 indicators by five. From this data, 145 respondents were obtained. The analysis used is a multip1e 1inear regression ana1ysis method. The resu1ts of the ana1ysis show that technological innovation and financia11iteracy have a positive effect on the financial inclusion of food and beverage MSMEs in Jabodetabek and vice versa technological innovation does not directly affect the financial performance of food and beverage MSMEs in Jabodetabek, but is mediated by financial inclusion. Financial literacy has a direct effect on the financia1 performance of food and beverage MSMEs in Jabodetabek and is not mediated by financial inclusion.
ANALYSIS OF PRESSURE AND OPPORTUNITY FACTORS ON FRAUD OF FINANCIAL REPORTS IN MANUFACTURING COMPANY Ainun, Lulu; Yanti, Harti Budi
EBID: Ekonomi Bisnis Digital Vol 1, No 1 (2023): Juli
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v1i1.171

Abstract

Fraud is an act of an individual or a group of people that aims to generate personal or group benefits from the actions taken, including actions that can harm other individuals and business entities. The purpose of this study is to test, and provide empirical evidence about the effect of financial stability, external pressure, financial targets, and the effectiveness of oversight of fraudulent financial reporting. This type of research is quantitative research with purposive sampling technique. The population of this study is manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange in 2019-2021 with a sample of 27 companies. The statistical data analysis method used is panel data regression. The conclusion of this study is that financial stability and effectiveness of supervision have a positive effect on fraudulent financial reporting, while external pressure and financial targets have a negative effect on fraudulent financial reporting.
PERANCANGAN SISTEM PAKAR DALAM MENDIAGNOSA KERUSAKAN CCTV BERBASIS WEB MENGGUNAKAN METODE FORWARD CHAINING (STUDI KASUS: PT.MNC PICTURES) Dinata, Andica; Sani, Asrul
EBID: Ekonomi Bisnis Digital Vol 1, No 2 (2023): Desember
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v1i2.226

Abstract

The use of Closed Circuit Television (CCTV) has almost become a common necessity in the current era, especially for security, where it is to record an incident 24 hours a day which can be immediately broadcast or stored as evidence if one day it is needed. Closed Circuit Television or better known as CCTV is equipment that functions to record events in real time in a room. The research objective is to build a web-based expert system that is able to diagnose damage to CCTV and implement the forward chaining method. Data collection methods are observation, interviews and literature study. Meanwhile, the research method used is forward chaining. The result is that an expert system can be built on a web basis and is able to diagnose damage to CCTV and also the forward chaining method can be implemented to overcome the uncertainty of the expert system diagnosis results.
PENGARUH PERENCANAAN PAJAK, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI PADA TAHUN 2017-2021 Al - Faraby Tjakraprajitna, Raja Fadhel; Murtanto, Murtanto; Pohan, Hotman Tohir
EBID: Ekonomi Bisnis Digital Vol 1, No 2 (2023): Desember
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v1i2.190

Abstract

The purpose of this study is to examine and explain the effect of tax planning, leverage, and company size on manufacturing companies in the consumer goods industry sector which are listed at the Indonesian Stock Exchange in 2017-2021. This research was conducted at the Indonesia Stock Exchange for manufacturing companies in the consumer goods industry sector using secondary data and a purposive sampling method. The data analysis method used is quantitative analysis using descriptive statistics, panel data regression analysis, and hypothesis testing using E-views version 10. The results of this research show that tax planning and firm size have no significant effect on earnings management. Leverage have a no significant effect on earnings management. Simultaneously tax planning, leverage, and firm size affect earnings management.

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