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All Journal SOSIALITA Jurnal ASET (Akuntansi Riset) Kajian Akuntansi Cita Ekonomika: Jurnal Ilmu Ekonomi PUBLICA: Jurnal Pengabdian Masyarakat
Ferry Hendro Basuki
FEB Universitas Pattimura Ambon
Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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ANALISIS KEBIJAKAN DIVIDEN KAS DAN LIKUIDITAS SAHAM PERUSAHAAN MANUFAKTUR YANG GOING PUBLIC DI BURSA EFEK INDONESIA DITINJAU DARI DIVIDEN SIGNALING THEORY Basuki, Ferry Hendro
Jurnal ASET (Akuntansi Riset) Vol 4, No 1 (2012): Jurnal Aset (Akuntansi Riset). Januari-Juni 2012
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v4i1.10081

Abstract

ANALISIS KEBIJAKAN DIVIDEN KAS DAN LIKUIDITAS SAHAM PERUSAHAAN MANUFAKTUR YANG GOING PUBLIC DI BURSA EFEK INDONESIA DITINJAU DARI DIVIDEN SIGNALING THEORY
Hubungan Aliran Kas Bebas Dan Kebijakan Dividen Set Kesempatan Investasi Sebagai Variabel Moderasi Ferry Hendro Basuki
SOSIALITA Vol 1, No 2 (2011): April
Publisher : SOSIALITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (197.698 KB)

Abstract

The objectives of this study are to emprically examine the association between free cash flow and dividend policy, and test the influence investment opportunity set as moderating variable to the correlation. Variable used in this research is investment opportunity set measured hence proxy based on the price that is market to book value of equty (MBVE), free cash flow, and dividend policy. This variable are later then analysed by using method of pooled regression that is model the linear regresi by adding cross-product term. As much 89 company which have publik at Jakarta Stock Exchange (JSX) except mining company, bank, insurance, sekuritas, real estate, credit agent, hotel and travel which used as sampel research. Test the assumption classical indication there are trouble heteroskedastisitas, after done by remedial hence the rest of 216 from 445 perception weared to test the alternative hypothesizing one and alternative hypothesizing two. The empiric result obtained depict that free cash flow individually correlate the negativity and dont significan with the dividend policy without including moderasi set the invesment opportunity, and so do when testing free cash flow relation with the dividend policy by including to invesment opportunity set as its moderating variable result depict the negative relation and dont significan. this finding Impirik explain that invesment opportunity set unable to influence the free cash flow relation and dividend policy, even so there relation is very small.
The Influence of Reward and Sanctions, Job Rotation on Fraud with Religiosity as Moderating Variable Ferry Hendro Basuki; Hartina - Husein; Christy Evelyn Ferdinandus
Jurnal Cita Ekonomika Vol 15 No 1 (2021): Cita Ekonomika: Jurnal Ilmu Ekonomi
Publisher : Jurusan Ekonomi Pembangunan, FEB Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51125/citaekonomika.v15i1.2761

Abstract

Setiap perusahaan berhadapan dengan resiko kecurangan yang tak terhindarkan. Survei ACFE (2016) menemukan bahwa, industri perbankan menjadi industri paling dirugikan akibat kecurangan setelah lembaga pemerintah. Berbagai upaya dilakukan untuk mengurangi tindakan kecurangan yang dilakukan perusahaan dengan menerapkan sistem pengendalian internal, membangun kultur organisasi yang tidak permisif dengan toleran atas kecurangan. Penelitian ini bertujuan untuk memberikan bukti empiris: (1) apakah penghargaan dan sanksi berpengaruh terhadap kecurangan (2) apakah rotasi kerja berpengaruh terhadap kecurangan; (3) apakah Religiusitas memoderasi pengaruh hubungan penghargaan dan sanksi terhadap kecurangan; (4) apakah Religiusitas memoderasi pengaruh rotasi kerja terhadap kecurangan. Subjek penelitian ini adalah pegawai yang bekerja pada industri perbankan yang ada di kota Ambon. Jumlah sampel dalam penelitian ini sebanyak 65 responden. Metode pengumpulan data melalui survei dengan menggunakan kuesioner. Teknik analisis data menggunakan metode Regresi Linear sederhana dan Moderated Regression Analysis (MRA). Hasil penelitian ini membuktikan bahwa: (1) penghargaan dan sanksi berpengaruh negatif terhadap kecurangan; (2) Rotasi kerja berpengaruh negatif terhadap kecurangan; (3) Religiusitas tidak memoderasi hubungan antara penghargaan dan sanksi terhadap kecurangan ; (4) Religiusitas tidak memoderasi hubungan antara rotasi kerja terhadap kecurangan. Kata Kunci: Kecurangan, Penghargaan dan Sanksi, Rotasi Kerja, dan Religiusitas Every company is subject to the inevitable risk of fraud. The ACFE survey (2016) found that the banking industry was the industry most disadvantaged due to fraud after government agencies. Various attempts have been made to reduce fraud by the company by implementing an internal control system, building organization culture that is not permissive with tolerance for fraud. This study aims to provide empirical evidence: (1) whether reward and influence on fraud (2) whether the effect of work affects fraud; (3) whether Religiosity moderates the effect of the relationship between rewards and punishment on fraud; (4) whether Religiosity moderates the effect of work on fraud. Research subjects are employees who work in the banking industry in Ambon city. The number of samples in this study were 65 respondents. The data survey method is through using a questionnaire. The data analysis technique used simple Linear Regression and Moderated Regression Analysis (MRA). The results of the research prove that: (1) rewards and punishment have a negative effect on fraud; (2) Job rotation has a negative effect on fraud; (3) Religiosity does not moderate the relationship between rewards and punishment against fraud; (4) Religiosity does not moderate the relationship between job rotation and fraud. Keyword: Fraud, Reward and Punishment, Job Rotation and Religiosity
Pengaruh Kepemilikan Pemerintah, Strategi Bisnis, dan Good Coprorate Governance Terhadap Kinerja Perusahaan Ferry Hendro Basuki
Kajian Akuntansi Volume 21, No. 1, 2020
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v21i1.5674

Abstract

This study aims to examine the effect of government ownership, business strategy, and good corporate governance on company performance. This study uses a quantitative approach. The population in this study is state-owned companies listed on the Indonesia Stock Exchange. Determination of the sample is done by method purposive sampling and obtained 10 companies. The results showed (1) government ownership affects company performance, (2) business strategy does not affect company performance, (3) good corporate governance affects company performance.Keywords: Government Ownership, Business Strategy, Good Corporate Governance, Company Performance
PELATIHAN PENCATATAN AKUNTANSI SEDERHANA BAGI IBU-IBU PENJUAL DI DESA BANDA Ferry Hendro Basuki; Trisna Sary Lewaru; Tirza Oktovianti Lenggono; Dewi Nidia Soepriadi; Jabida Latuamury; Shella Gilby Sapulette; Kathleen Asyera Risakotta; Sopia
PUBLICA: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 2 (2023): PUBLICA: Jurnal Pengabdian Masyarakat, April 2023
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.035 KB)

Abstract

Kegiatan pengabdian kepada masyarakat melalui sosialisasi pencatatan akuntansi sederhana bagi ibu-ibu penjual penting dilakukan, karena adanya kesulitan dalam menyusun laporan keuangan. Tujuan kegiatan ini untuk memberikan pemahaman tentang pentingnya pencatatan keuangan. Materi disampaikan dengan metode presentasi dan diskusi, serta diikuti oleh 25 peserta di Desa Banda, Kabupaten Maluku Tengah. Berdasarkan hasil pelaksanaan pengabdian, disimpulkan bahwa peserta telah memahami pentingnya pencatatan akuntansi sederhana dalam membuat laporan keuangan, dapat dilihat dengan jelas, antusias mereka saat berdiskusi. Selanjutnya, peserta juga memahami format dan proses penyusunan laporan keuangan yang terdiri dari laporan laba rugi dan laporan posisi keuangan (neraca).
Co-Authors Christy Evelyn Ferdinandus Dewi Nidia Soepriadi Hartina Husein Jabida Latuamury Kathleen Asyera Risakotta Shella Gilby Sapulette Sopia Tirza Oktovianti Lenggono Trisna Sary Lewaru