Rizka Anindita, Ani Kusbandiyah, Iwan Fakhruddin, Rina Mudjiyanti
This study aims to examine the effect of intellectual capital, accounting conservatism, investment opportunity set (IOS), and firm size on earning quality. This study employed a quantitative approach and utilized secondary data. The population and sample for this research were companies in the basic materials sector listed on the IDX period 2019-2022. Purposive sampling was the technique used for sampling. The study’s population consisted of 28 companies in the basic materials sector, with a sample size of 90. The results showed that intellectual capital, investment opportunity set (IOS), and firm size no effect on earning quality and accounting conservatism had a positive effect on earning quality. The findings of the study indicate that intellectual capital, investment opportunity set (IOS), and firm size do not significantly influence the quality of earnings. In contrast, the research reveals a positive association between accounting conservatism and earning quality. This implies that factors such as the intellectual assets of a company, its investment opportunities, and its size do not play a substantive role in determining the quality of earnings. Conversely, the conservative approach in accounting practices is shown to contribute positively to the overall quality of reported earnings in the examined context.
{"title":"THE EFFECT OF INTELLECTUAL CAPITAL, ACCOUNTING CONSERVATISM, INVESTMENT OPPORTUNITY SET (IOS), AND FIRM SIZE ON EARNINGS QUALITY","authors":"Rizka Anindita, Ani Kusbandiyah, Iwan Fakhruddin, Rina Mudjiyanti","doi":"10.37481/sjr.v7i1.797","DOIUrl":"https://doi.org/10.37481/sjr.v7i1.797","url":null,"abstract":"This study aims to examine the effect of intellectual capital, accounting conservatism, investment opportunity set (IOS), and firm size on earning quality. This study employed a quantitative approach and utilized secondary data. The population and sample for this research were companies in the basic materials sector listed on the IDX period 2019-2022. Purposive sampling was the technique used for sampling. The study’s population consisted of 28 companies in the basic materials sector, with a sample size of 90. The results showed that intellectual capital, investment opportunity set (IOS), and firm size no effect on earning quality and accounting conservatism had a positive effect on earning quality. The findings of the study indicate that intellectual capital, investment opportunity set (IOS), and firm size do not significantly influence the quality of earnings. In contrast, the research reveals a positive association between accounting conservatism and earning quality. This implies that factors such as the intellectual assets of a company, its investment opportunities, and its size do not play a substantive role in determining the quality of earnings. Conversely, the conservative approach in accounting practices is shown to contribute positively to the overall quality of reported earnings in the examined context.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"328 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139636139","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Dika Prawita, Mohammad Ahyar Syafwan Lysander, Azwar Azwar, M. Hartono
This research aims to fill the research gap between competitive advantage, HR competency, entrepreneurial orientation, and business performance. This sampling was carried out using a purposive sampling technique. Purposive Sampling is determining samples based on certain criteria, where the research carried out sampling based on certain criteria, namely all MSME actors in Yogyakarta City, MSME actors who are 17-45 years old and have been running the MSME business for at least 2 years and have an education level of at least junior high school/equivalent level. The data analysis technique in this research is quantitative. The data analysis process can be carried out using a computer with the SPSS application, in order to have a competitive advantage, produce precise and accurate information and, be an addition to the literature and publication of the accredited national journal Sinta 3 in 2023. The research results prove that all the variables tested have a positive and significant effect on results of regression 1 and regression 2.
{"title":"KINERJA UMKM: PERAN ORIENTASI KEWIRAUSAHAAN SEBAGAI VARIABEL MEDIASI ANTARA PELATIHAN DAN KOMPETENSI KEWIRAUSAHAAN DI KOTA YOGYAKARTA","authors":"Dika Prawita, Mohammad Ahyar Syafwan Lysander, Azwar Azwar, M. Hartono","doi":"10.37481/sjr.v7i1.805","DOIUrl":"https://doi.org/10.37481/sjr.v7i1.805","url":null,"abstract":"This research aims to fill the research gap between competitive advantage, HR competency, entrepreneurial orientation, and business performance. This sampling was carried out using a purposive sampling technique. Purposive Sampling is determining samples based on certain criteria, where the research carried out sampling based on certain criteria, namely all MSME actors in Yogyakarta City, MSME actors who are 17-45 years old and have been running the MSME business for at least 2 years and have an education level of at least junior high school/equivalent level. The data analysis technique in this research is quantitative. The data analysis process can be carried out using a computer with the SPSS application, in order to have a competitive advantage, produce precise and accurate information and, be an addition to the literature and publication of the accredited national journal Sinta 3 in 2023. The research results prove that all the variables tested have a positive and significant effect on results of regression 1 and regression 2.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"13 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139633003","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research aims to understand the influence of Bank Profitability, Bank Size, and Non-Performing Loans (NPL) on Company Value, by considering the mediating role of Bank Capital Structure. The population of this research is commercial banks registered on the IDX during the 2018-2022 period which are included in the KBMI 3 category. The method for analyzing this research uses Structural Equation Modeling which is assisted by using SmartPLS statistics software. There were 10 banks that met the research sample criteria, so that the sample obtained was 50 financial reports. The research results show that bank size and NPL have a positive effect on capital structure, while profitability has no effect on capital structure. Furthermore, profitability, bank size have a positive effect on company value, and capital structure has a negative effect on company value. Meanwhile, NPL has no effect on company value. Then, the results of this research also show that capital structure does not mediate the relationship between profitability and NPL and company value. However, capital structure successfully mediates the relationship between bank size and firm value.
{"title":"PENGARUH PROFITABILITAS, UKURAN BANK, DAN NON-PERFORMING LOAN TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MEDIASI","authors":"Uli Lasdao Mara, A. Munandar","doi":"10.37481/sjr.v7i1.774","DOIUrl":"https://doi.org/10.37481/sjr.v7i1.774","url":null,"abstract":"This research aims to understand the influence of Bank Profitability, Bank Size, and Non-Performing Loans (NPL) on Company Value, by considering the mediating role of Bank Capital Structure. The population of this research is commercial banks registered on the IDX during the 2018-2022 period which are included in the KBMI 3 category. The method for analyzing this research uses Structural Equation Modeling which is assisted by using SmartPLS statistics software. There were 10 banks that met the research sample criteria, so that the sample obtained was 50 financial reports. The research results show that bank size and NPL have a positive effect on capital structure, while profitability has no effect on capital structure. Furthermore, profitability, bank size have a positive effect on company value, and capital structure has a negative effect on company value. Meanwhile, NPL has no effect on company value. Then, the results of this research also show that capital structure does not mediate the relationship between profitability and NPL and company value. However, capital structure successfully mediates the relationship between bank size and firm value.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"122 35","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139453788","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In Depok City, the MSME (Micro, Small and Medium Enterprises) business sector plays an important role in the local economy. However, most MSMEs in the city still face various challenges, including financial access issues and low financial literacy levels. Therefore, financial inclusion and financial literacy have the potential to have a positive impact on the business performance of MSMEs in Depok City. This study aims to test and analyze the effect of financial inclusion and financial literacy with business sustainability as an intervening variable in the MSME business sector in Depok City. This study involved MSME players in Depok City using the Non Probability sampling method with a population of 7911 which was processed using the Slovin formula into 100 research samples. The data were processed using the Partial Least Square- Structural Equation Modeling (PLS-SEM) method. This type of research is quantitative research, using primary data, the findings report that Financial Inclusion affects the Performance and Sustainability of MSME Businesses, Financial Literacy affects the Performance and Sustainability of MSME Businesses, as evidenced by Business Sustainability being able to mediate Financial Inclusion on MSME Performance and Business Sustainability being able to mediate Financial Literacy on MSME Performance. This can be a reference for MSME players to realize the importance of access to banking services to get the best results. finance so that it can improve the performance of MSMEs and their Business Sustainability. Based on the results of this study, many MSMEs continue to survive in their business activities, it is proven that they are able to survive for more than 5 years in Depok City.
{"title":"PENGARUH INKLUSI DAN LITERASI KEUANGAN TERHADAP KINERJA USAHA DENGAN KEBERLANJUTAN USAHA SEBAGAI VARIABEL INTERVENING PADA SEKTOR USAHA UMKM DI KOTA DEPOK","authors":"Endah Finatariani, Iin Rosini, Nofriyanti Nofriyanti","doi":"10.37481/sjr.v7i1.780","DOIUrl":"https://doi.org/10.37481/sjr.v7i1.780","url":null,"abstract":"In Depok City, the MSME (Micro, Small and Medium Enterprises) business sector plays an important role in the local economy. However, most MSMEs in the city still face various challenges, including financial access issues and low financial literacy levels. Therefore, financial inclusion and financial literacy have the potential to have a positive impact on the business performance of MSMEs in Depok City. This study aims to test and analyze the effect of financial inclusion and financial literacy with business sustainability as an intervening variable in the MSME business sector in Depok City. This study involved MSME players in Depok City using the Non Probability sampling method with a population of 7911 which was processed using the Slovin formula into 100 research samples. The data were processed using the Partial Least Square- Structural Equation Modeling (PLS-SEM) method. This type of research is quantitative research, using primary data, the findings report that Financial Inclusion affects the Performance and Sustainability of MSME Businesses, Financial Literacy affects the Performance and Sustainability of MSME Businesses, as evidenced by Business Sustainability being able to mediate Financial Inclusion on MSME Performance and Business Sustainability being able to mediate Financial Literacy on MSME Performance. This can be a reference for MSME players to realize the importance of access to banking services to get the best results. finance so that it can improve the performance of MSMEs and their Business Sustainability. Based on the results of this study, many MSMEs continue to survive in their business activities, it is proven that they are able to survive for more than 5 years in Depok City.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"69 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139538848","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The digital era encourages every company to adapt to continue to grow and develop. Telkom's Digital Business Directorate is a digital locomotive for PT. Telkom Indonesia (Persero) Tbk. In competitive competition, Knowledge Management is needed as a form of HR management, because HR is a resource that cannot be imitated and duplicated. This research aims to determine and analyze the implementation of Knowledge Management activities in the Innovation Day program of the Digital Business Directorate of PT Telkom Indonesia, Bandung City. The object of this research is Knowledge Management activities in the Innovation Day program. The method in this research is a qualitative method with a descriptive research type. Data comes from in-depth interviews, observations, and documentation related to Knowledge Management activities in the Innovation Day program. The results of this research show that the overall implementation of the activity has gone well. However, the broadcasts presented as a form of knowledge sharing still prioritize the quantity of broadcasts and have not prioritized the quality of the content or the quality of the sources. Growth in terms of awareness is good, but the enthusiasm of Telkom DDB employees, especially for speakers who want to share knowledge, still needs to be improved. Sharing weekly knowledge through digital media such as websites and YouTube, utilizing digital trends, using social media to expand awareness, and holding quizzes with prizes to increase audience enthusiasm have been achieved under the objectives of the Innovation Day program.
数字时代鼓励每家公司不断适应，以继续发展壮大。Telkom 的数字业务局是 PT.Telkom Indonesia (Persero) Tbk 的数字火车头。在激烈的竞争中，需要将知识管理作为一种人力资源管理形式，因为人力资源是一种无法模仿和复制的资源。本研究旨在确定和分析万隆市 PT Telkom Indonesia 数字业务局创新日计划中知识管理活动的实施情况。研究对象是创新日计划中的知识管理活动。本研究采用描述性研究的定性方法。数据来自深入访谈、观察和与创新日计划中的知识管理活动相关的文件。研究结果表明，活动的总体实施情况良好。但是，作为知识共享形式的广播仍然以广播数量为优先，而没有将内容的质量或来源的质量放在首位。在认知度方面的增长是好的，但 Telkom DDB 员工的热情，尤其是对希望分享知识的演讲者的热情仍有待提高。通过网站和 YouTube 等数字媒体分享每周知识、利用数字趋势、利用社交媒体扩大知名度、举办有奖问答活动以提高受众的热情，这些都是在创新日计划的目标下实现的。
{"title":"PENERAPAN KNOWLEDGE MANAGEMENT PADA PROGRAM INNOVATION DAY DIREKTORAT DIGITAL BUSINESS PT TELKOM INDONESIA KOTA BANDUNG","authors":"Aliya Rhamadhona Dinata, Iwan Sukoco","doi":"10.37481/sjr.v7i1.796","DOIUrl":"https://doi.org/10.37481/sjr.v7i1.796","url":null,"abstract":"The digital era encourages every company to adapt to continue to grow and develop. Telkom's Digital Business Directorate is a digital locomotive for PT. Telkom Indonesia (Persero) Tbk. In competitive competition, Knowledge Management is needed as a form of HR management, because HR is a resource that cannot be imitated and duplicated. This research aims to determine and analyze the implementation of Knowledge Management activities in the Innovation Day program of the Digital Business Directorate of PT Telkom Indonesia, Bandung City. The object of this research is Knowledge Management activities in the Innovation Day program. The method in this research is a qualitative method with a descriptive research type. Data comes from in-depth interviews, observations, and documentation related to Knowledge Management activities in the Innovation Day program. The results of this research show that the overall implementation of the activity has gone well. However, the broadcasts presented as a form of knowledge sharing still prioritize the quantity of broadcasts and have not prioritized the quality of the content or the quality of the sources. Growth in terms of awareness is good, but the enthusiasm of Telkom DDB employees, especially for speakers who want to share knowledge, still needs to be improved. Sharing weekly knowledge through digital media such as websites and YouTube, utilizing digital trends, using social media to expand awareness, and holding quizzes with prizes to increase audience enthusiasm have been achieved under the objectives of the Innovation Day program.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"1 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139632540","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Filosofia Damarani, Ani Kusbandiyah, A. Amir, Rina Mudjiyanti
The purpose of this research is to test the effect of managerial ownership, institutional ownership, debt policy, and firm size on firm value in the basic materials sector in the 2019-2022 period. This research analyzes secondary data which is called quantitative research. The sampling technique in this research was purposive sampling and a sample of 24 companies was produced that met the criteria. The results of this research show that: (1) managerial ownership has no influence on firm value, (2) institutional ownership has a positive influence on firm value, (3) debt policy has a positive influence on firm value, (4) firm size has a negative influence on firm value. This suggests that the control exercised by managers over company shares may not be a determining factor in determining overall company value. Then, the findings also show that the company benefits from institutional investors, which implies that the trust and support of these investors contributes positively to the company's perceived value. Additionally, this research underscores the beneficial impact of a well-managed debt strategy on increasing overall firm value. In contrast, this research reveals a negative relationship between company size and company value, indicating that large companies may face challenges or problems that have a negative impact on overall company value.
{"title":"PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KEBIJAKAN HUTANG DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN","authors":"Filosofia Damarani, Ani Kusbandiyah, A. Amir, Rina Mudjiyanti","doi":"10.37481/sjr.v7i1.794","DOIUrl":"https://doi.org/10.37481/sjr.v7i1.794","url":null,"abstract":"The purpose of this research is to test the effect of managerial ownership, institutional ownership, debt policy, and firm size on firm value in the basic materials sector in the 2019-2022 period. This research analyzes secondary data which is called quantitative research. The sampling technique in this research was purposive sampling and a sample of 24 companies was produced that met the criteria. The results of this research show that: (1) managerial ownership has no influence on firm value, (2) institutional ownership has a positive influence on firm value, (3) debt policy has a positive influence on firm value, (4) firm size has a negative influence on firm value. This suggests that the control exercised by managers over company shares may not be a determining factor in determining overall company value. Then, the findings also show that the company benefits from institutional investors, which implies that the trust and support of these investors contributes positively to the company's perceived value. Additionally, this research underscores the beneficial impact of a well-managed debt strategy on increasing overall firm value. In contrast, this research reveals a negative relationship between company size and company value, indicating that large companies may face challenges or problems that have a negative impact on overall company value.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"63 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139632627","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Irvan Pangihutan Silitonga, Djaka Permana, Ketut Budiastra, A. A.
This research aims to evaluate the electronic Identity Card (e-KTP) issuance service at the Population Administration and Civil Registration Office of Lebak Bulus Subdistrict, referring to the Decision of the Head of the Population and Civil Registration Office of DKI Jakarta Province Number 100 of 2022, which establishes service standards. This research utilizes a qualitative descriptive approach, based on observations and in-depth interviews, and relates it to operational concepts, frameworks, and relevant laws. The evaluation results indicate that the e-KTP service has successfully optimized service time, with an average waiting time of approximately 10-15 minutes, which is a strength of the service. However, there are several challenges in verifying population data and technical issues with hardware usage. Although the staff provides good service, there is a lack of clear information regarding the status of e-KTP application progress for applicants. Recommendations for improvement include enhancing recording facilities, improving communication with applicants, maintaining hardware, and enhancing cooperation with relevant agencies. This research contributes to efforts to enhance the quality of e-KTP issuance services and provides guidance for similar institutions in improving service effectiveness and efficiency.
{"title":"EVALUATING THE PROCESS OF ELECTRONIC ID CARD (E-KTP) SERVICES AT THE POPULATION ADMINISTRATION AND CIVIL REGISTRATION OFFICE OF LEBAK BULUS SUBDISTRICT","authors":"Irvan Pangihutan Silitonga, Djaka Permana, Ketut Budiastra, A. A.","doi":"10.37481/sjr.v7i1.786","DOIUrl":"https://doi.org/10.37481/sjr.v7i1.786","url":null,"abstract":"This research aims to evaluate the electronic Identity Card (e-KTP) issuance service at the Population Administration and Civil Registration Office of Lebak Bulus Subdistrict, referring to the Decision of the Head of the Population and Civil Registration Office of DKI Jakarta Province Number 100 of 2022, which establishes service standards. This research utilizes a qualitative descriptive approach, based on observations and in-depth interviews, and relates it to operational concepts, frameworks, and relevant laws. The evaluation results indicate that the e-KTP service has successfully optimized service time, with an average waiting time of approximately 10-15 minutes, which is a strength of the service. However, there are several challenges in verifying population data and technical issues with hardware usage. Although the staff provides good service, there is a lack of clear information regarding the status of e-KTP application progress for applicants. Recommendations for improvement include enhancing recording facilities, improving communication with applicants, maintaining hardware, and enhancing cooperation with relevant agencies. This research contributes to efforts to enhance the quality of e-KTP issuance services and provides guidance for similar institutions in improving service effectiveness and efficiency.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"19 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139635030","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research aims to determine the influence of the role of internal audit, characteristics of the audit committee and internal control on fraud prevention at the Jakarta People's Credit Bank. The population in this study was 35 People's Credit Banks (BPR). Based on the Slovin formula method, the total research sample obtained was 26 respondents. This research is a type of quantitative research with the data collection method used is primary data, namely data in the form of opinions from research subjects (respondents) using a survey method obtained through filling out questionnaires by respondents. The data in this research was obtained from distributing questionnaires. Hypothesis testing in this research uses the multiple linear regression analysis method which is processed using SPSS 25. Based on the test results, it was found that the role of internal audit, characteristics of the audit committee and internal control simultaneously have a significant effect on fraud prevention. This research also found that the role of internal audit has no effect on fraud prevention. Meanwhile, the characteristics of the audit committee and internal control influence fraud prevention.
{"title":"THE INFLUENCE OF THE ROLE OF INTERNAL AUDIT, AUDIT COMMITTEE CHARACTERISTICS AND INTERNAL CONTROL ON FRAUD PREVENTION","authors":"Tuspeni Kurniasih, Intan Rahma Sari","doi":"10.37481/sjr.v7i1.785","DOIUrl":"https://doi.org/10.37481/sjr.v7i1.785","url":null,"abstract":"This research aims to determine the influence of the role of internal audit, characteristics of the audit committee and internal control on fraud prevention at the Jakarta People's Credit Bank. The population in this study was 35 People's Credit Banks (BPR). Based on the Slovin formula method, the total research sample obtained was 26 respondents. This research is a type of quantitative research with the data collection method used is primary data, namely data in the form of opinions from research subjects (respondents) using a survey method obtained through filling out questionnaires by respondents. The data in this research was obtained from distributing questionnaires. Hypothesis testing in this research uses the multiple linear regression analysis method which is processed using SPSS 25. Based on the test results, it was found that the role of internal audit, characteristics of the audit committee and internal control simultaneously have a significant effect on fraud prevention. This research also found that the role of internal audit has no effect on fraud prevention. Meanwhile, the characteristics of the audit committee and internal control influence fraud prevention.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"52 3S","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139635489","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The main goal of the company is to analyze the financial reports of Gading Bersinar MSMEs and examine the financial reports of Gading Bersinar MSMEs using a Spreadsheet. The research method employed is qualitative with data analysis based on the Miles & Huberman model. Data collection techniques involve observation and interviews. The research findings indicate that Gading Bersinar MSMEs currently do not have financial reports compliant with MSME Financial Accounting Standards (SAK EMKM). Upon inputting the data into the spreadsheet system, the financial reports become more organized. One inhibiting factor is the lack of accounting understanding among MSME practitioners.
{"title":"PENYUSUNAN LAPORAN KEUANGAN SEDERHANA BAGI UMKM GADING BERSINAR","authors":"Euis Nessia Fitri, Desi Kurniawati","doi":"10.37481/sjr.v7i1.803","DOIUrl":"https://doi.org/10.37481/sjr.v7i1.803","url":null,"abstract":"The main goal of the company is to analyze the financial reports of Gading Bersinar MSMEs and examine the financial reports of Gading Bersinar MSMEs using a Spreadsheet. The research method employed is qualitative with data analysis based on the Miles & Huberman model. Data collection techniques involve observation and interviews. The research findings indicate that Gading Bersinar MSMEs currently do not have financial reports compliant with MSME Financial Accounting Standards (SAK EMKM). Upon inputting the data into the spreadsheet system, the financial reports become more organized. One inhibiting factor is the lack of accounting understanding among MSME practitioners.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"102 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139638562","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Tourism will develop if the views of local communities are taken into account in the tourism development process itself. Therefore, understanding tourism development from the perspective of local communities will deepen understanding of the long-term success of tourist destinations. This research aims to understand community support for tourism development based on social exchange theory and Bottom Up Spillover using primary data obtained through distributing questionnaires to communities around tourist attractions. The number of respondents was 200 people. The analytical tool used is SEM PLS. The research results found theoretical and empirical evidence about the relationship between variables. Based on the structural equation model, it shows that the benefits felt by residents from tourism development have a positive effect on satisfaction with material and non-material life domains, thus this will contribute to the overall quality of life. Then overall quality of life is an effective predictor to support tourism development.
如果在旅游业发展过程中考虑到当地社区的意见，旅游业就会得到发展。因此，从当地社区的角度了解旅游业的发展将加深对旅游目的地长期成功的理解。本研究旨在以社会交换理论和自下而上溢出效应为基础，通过向旅游景点周边社区发放调查问卷获得的原始数据，了解社区对旅游业发展的支持。受访者人数为 200 人。使用的分析工具是 SEM PLS。研究结果从理论和经验上证明了变量之间的关系。基于结构方程模型，研究结果表明，居民从旅游业发展中感受到的益处对物质和非物质生活领域的满意度有积极影响，从而有助于提高整体生活质量。因此，总体生活质量是支持旅游业发展的有效预测因素。
{"title":"ANALISIS DUKUNGAN MASYARAKAT UNTUK PENGEMBANGAN PARIWISATA BERKELANJUTAN","authors":"Budi Rahman, Edi Ariyanto, D. Sari","doi":"10.37481/sjr.v7i1.804","DOIUrl":"https://doi.org/10.37481/sjr.v7i1.804","url":null,"abstract":"Tourism will develop if the views of local communities are taken into account in the tourism development process itself. Therefore, understanding tourism development from the perspective of local communities will deepen understanding of the long-term success of tourist destinations. This research aims to understand community support for tourism development based on social exchange theory and Bottom Up Spillover using primary data obtained through distributing questionnaires to communities around tourist attractions. The number of respondents was 200 people. The analytical tool used is SEM PLS. The research results found theoretical and empirical evidence about the relationship between variables. Based on the structural equation model, it shows that the benefits felt by residents from tourism development have a positive effect on satisfaction with material and non-material life domains, thus this will contribute to the overall quality of life. Then overall quality of life is an effective predictor to support tourism development.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"360 15","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139632132","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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