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Contact Name
IRWANSYAH
Contact Email
irwanstmikwiduri@gmail.com
Phone
+6289653919101
Journal Mail Official
jurnalebid@kampuswiduri.ac.id
Editorial Address
Jl. Palmerah Barat No.353, RT.3/RW.5, Grogol Utara, Kec. Kby. Lama, Kota Jakarta Selatan, Daerah Khusus Ibukota Jakarta 11480
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Dki jakarta
INDONESIA
EBID:Ekonomi Bisnis Digital
Published by STMIK Widuri
ISSN : -     EISSN : 30248450     DOI : 10.37365/ebid
Core Subject : Economy,
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)
Articles 6 Documents
Search results for , issue "Vol 1, No 1 (2023): Juli" : 6 Documents clear
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.
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.
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.
PENGARUH PERILAKU KEUANGAN, LITERASI KEUANGAN, DAN PENDAPATAN TERHADAP PERENCANAAN KEUANGAN PRIBADI Sari, Atika; 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.v1i1.172

Abstract

Starting from the pandemic to rising prices for basic commodities, this creates financial problems and requires  individuals  to  make  financial  planning.  Researchers  made  this  study  with  the  aim  of examining  the  effect  of  Financial  Behavior,  Financial  Literacy,  and  Income  on  Personal  Financial Planning.  The  researcher  uses  primary  data  collection  techniques,  in  which  the  respondents  to  this study are undergraduate students who are already earning in Jakarta. The results of this study are that Financial  Literacy  has  a  positive  effect  on  Personal  Financial  Planning.  Meanwhile,  financial behavior  and  income  have  no  effect  on  personal  financial  planning.  The  researcher  recommends  for further research to further develop the research by adding samples and variables to further refine the research.
EFFECT OF EQUITY MARKET VALUE, LEVERAGE AND INFORMATION ASYMMETRY ON THE COST OF EQUITY CAPITAL IN LQ45 COMPANIES Dewi, Nadiah Sri; 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.v1i1.173

Abstract

This research was conducted to analyze the effect of Market Value on equity, Leverage, and Voluntary disclosure on the Cost of Equity Capital incorporated in LQ 45 companies on the Indonesia Stock Exchange. The data used in this research is secondary data, and a sample of 36 people is taken using purposive sampling technique. The data analysis method is multiple linear regression and the Classical Assumption test. The results of the analysis simultaneously show that the market value of equity, leverage and information asymmetry affect the cost of equity capital incorporated in LQ 45 companies on the Indonesia Stock Exchange. In part, the market value of equity affects the cost of equity capital incorporated in LQ 45 companies on the Indonesia Stock Exchange and voluntary disclosure is influenced by the cost of equity capital incorporated in LQ 45 companies on the Indonesia Stock Exchange.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI DALAM PEMILIHAN KARIR MENJADI SEORANG AKUNTAN PUBLIK Fitriana, Divina; 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.v1i1.174

Abstract

The  purpose  of  this  research  is  to  test  and  find  out  the  influence  of  accounting  students'  interest  in Financial  Awards,  Work  Environment,  social  values, and Labor  Market  Considerationson accounting students'  interest  in  becoming  professional  public  accountants  in  active  Bachelor  of  Accounting  studentsclass  of  2019at  Trisakti  University. This  research  is  a  type  of  quantitative  research. The  sampling technique of this research is purposivesamplingmetode, with the number of samples used as many as 100 samples. This  research  uses  multiple  linear  regression  method  using SPSS  version  25  as  a data  analysis technique. The result of the research shows that factors Financial Awards, Work Environment, and Labor Market Considerations have positive and significant affect on Accounting StudentsInterestin choosing a carrer  to  became  a  public  accountant.  While  the  social  values  has  negative  or  no  significant  affect  on Accounting Students Interest in choosing a carrer to became a public accountant

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