Article Per Year (5 Year)
p-Index From 2019 - 2024
1.066
P-Index
This Author published in this journals
All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang MBIA Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Jurnal Ekonomi dan Manajemen Pelita Masyarakat Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian kepada Masyarakat Bina Darma
Rolia Wahasusmiah
Universitas Bina Darma
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Physics Public Health Social Sciences Other

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
Determinan Fraudulent Financial Reporting: Perspektif Teori Fraud Pentagon Rolia Wahasusmiah; Poppy Indriani
Jurnal Ekonomi dan Manajemen Vol. 21 No. 1 (2020): Februari
Publisher : Program Pascasarjana Universitas Gajayana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Cheating in financial statements is done intentionally presenting and manipulating the value of material can mislead stakeholders in decision making for the company.  The research aims to indicate and analyze the influence of fraudulent financial reporting by testing elements of fraud in the Pentagon fraud theory in manufacturing companies listed on the Indonesia Stock Exchange period 2013-2018. The independent variables used in this study were the the Pentagon fraud with the five elements of the indicator which is pressure, Opportunity (opportunity), rationalization (rationalization), competence (competence), and arrogance The dependent variable used is the fraudulent financial reporting that is proscribed with the F-Score. This form of research is quantitative using the company's annual report data and library studies. The analytical techniques described in this study used multiple linear regression. The results of this study stated that financial stability, financial target and external pressure have a significant influence on fraudulent financial reporting. While Institutional ownership, Ineffective monitoring, quality of external auditors, Change in auditor, change in direction, frequent number of CEO's picture has no effect on fraudulent financial reporting.   Keywords: Fraud pentagon theory, fraudulent financial reporting, institutional ownership,  
Klinik Pengurusan Hak Cipta dan Hak Merek untuk Dosen dan Mahasiswa Universitas Bina Darma Ferry Kurniawan; Rasmila Rasmila; Rolia Wahasusmiah; Deni Erlansyah; Rahmat Novrianda Dasmen; Heri Suroyo; Taqrim Ibadi; Ade Kemala Jaya; Oktaviana Karunia Ilahi; Fauzan Azhiman
Pelita Masyarakat Vol 3, No 2 (2022): Pelita Masyarakat, Maret
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/pelitamasyarakat.v3i2.6785

Abstract

Intellectual Property Rights (IPR) is one of the things that must be owned by lecturers and students to acknowledge their creations. There are many parts to IPR, as an initial recognition of works, Lecturers and Students at least have Copyright and Brand Rights. This also applies to Bina Darma University, which has a work program to improve IPR from Lecturers and Students through the Directorate of Innovation and Business Incubator (DIIB). Therefore, Community Service (PkM) activities in which the team is a member of DIIB carry out IPR management clinics by introducing Copyright and Brand Rights to Bina Darma University Lecturers and Students. By the Direct Action method, the PkM Team accompanies Participants and directs them to register an account for the Management of Copyright and Brand Rights. As for the 51 participants who attended the clinic, there were 60.8% lecturers and 39.2% students. In addition, it is recorded that 68.6% of all Participants do not have IPR, both Copyright and Brand Rights. During the PkM activity, participants are welcome to ask questions and discuss during direct practice for the submission of Copyright or Brand Rights. From the results of the PkM activities that have been carried out, it was found that 100% of the Participants already have an account for managing Copyright and Brand Rights and 85% have tried to apply for Copyright and also Brand Rights.
SOSIALISASI PEMBELAJARAN JARAK JAUH (PJJ) UNTUK MAHASISWA BERPRESTASI OLAHRAGA DI UNIVERSITAS BINA DARMA Bangkit Seandi Taroreh; Rolia Wahasusmiah; Hadi Syaputra
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 2: Juli 2021
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pembelajaran jarak jauh (PJJ) di masa pandemi covid-19 merupakan salah satu alternatif solusi agar pembelajaran di Universitas Bina Darma dapat berjalan namun belum optimalnya mahasiswa berprestasi olahraga dalam menerapkan PJJ sehingga membutuhkan sosialisasi. Tujuan kegiatan pengabdian masyarakat ini diharapkan adanya peningkatan pengetahuan tentang PJJ. Metode yang digunakan yaitu persiapan, pelaksanaan dan evaluasi. Sosialisasi dilakukan pada 74 mahasiswa. Hasil menunjukkan bahwa adanya peningkatan pengetahuan mahasiswa berprestasi olahraga sebesar 70,3% (52 mahasiswa) kategori tinggi dan 29,7% (22 mahasiswa) kategori sedang. Adapun materi terdiri dari 1) berprestasi akademik dan olahraga, 2) pembelajaran jarak jauh (PJJ) berbasis heutagogi pada masa pandemik covid-19, 3) optimalisasi dan tutorial penggunaan e-learning.
Pengaruh Profitabilitas, Ukuran Perusahaan dan Struktur Modal Terhadap Earnings Response Coefficient Rolia Wahasusmiah; Poppy Indriani
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 12, No 2 (2022): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.12.2.2022.87-96

Abstract

This research is meant to examine the influence of Profitability, size, and Capital Structure on the earning response coefficient by taking the population of this research, manufacturing companies listed in Indonesia StockExchange in 2017-2019. The research samples have been selected using a purposive sampling technique, so 34 companies (102 firm years) which have met the criteria have been chosen as samples. The data analysis technique has been done using multiple regressions and hypothesis tests using the SPSS25st version. Based on the result of multiple regressions analysis with 5%significancelevel, therefore the result of this research shows that: (1) Profitability has an influence on the earning response coefficient with the value of the regression showing positive and unidirectional correlation so that the first hypothesis is accepted; (2) Firm size has an influence to the earning response coefficient and shows positive unidirectional correlation, so that second hypothesis is accepted; (3) Capital Structure has an influence to the earning response coefficient, and the regression value shows positive and unidirectional correlation so that the third hypothesis is accepted.
Pelatihan Manajemen Pemasaran Dan Pengelolaan Permodalan Pada UMKM Usaha Pande Besi di Desa Tanjung Pinang Kecamatan Tanjung Batu Kabupaten Ogan Ilir Mukran Roni; M Titan Terzaghi; Irwan Septayuda; Asmanita Asmanita; Jemakmun Jemakmun; Rolia Wahasusmiah; A Afriansyah
Jurnal Pengabdian kepada Masyarakat Bina Darma Vol 2 No 3 (2022): Jurnal Pengabdian kepada Masyarakat Universitas Bina Darma
Publisher : DRPM-UBD

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/pengabdian.v2i3.2112

Abstract

Kegiatan pengabdian ini dilakukan di Desa Tanjung Pinang Kecamatan Tanjung Batu Kabupaten Ogan Ilir pada usaha pandai besi. Tujuan dalam kegiatan ini adalah membekali peserta dengan ilmu manajemen pemasaran dan permodalan sehingga diharapkan dapat meningkatkan pengetahuan yang bersangkutan, memaksimalkan potensi usaha, dan meningkatkan kesejahteraan pelaku usaha. Metode pengabdian ini dilaksanakan dengan pemberian pelatihan melalui ceramah, diskusi, tanya-jawab, dan contoh. Hasil berupa peningkatan pemahaman mengenai manajemen pemasaran dan pengelolaan permodalan yang berdampak pada perbaikan kemampuan dalam strategy pemasaran dan permodalan yang akhirnya mendorong peningkatan kesejahteraan pelaku usaha.
ANALISIS DETERMINASI RASIO KEUANGAN DAN INFLASI TERHADAP RETURN SAHAM Rolia Wahasusmiah; Endang Puji Lestari; Poppy Indriani; Septiani Fransisca
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 18 No 2 (2022): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v18i2.549

Abstract

This study aims to determine and analyze the factors that influence stock returns in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange. These factors consist of liquidity, profitability, accounting profit, cash flow, inflation, and leverage. The population in this study were 19 manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX). Sampling in this study using the purposive sampling method was used to determine the research sample so that 13 samples of companies or 65 units of data analysis were obtained at manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. Data analysis in this study using multiple linear regression. The results showed that the accounting profit variable and the inflation variable had a positive effect on stock returns. Then the leverage and cash flow variables have a negative effect on stock returns, while the liquidity and profitability variables have no effect on stock returns.
Pengaruh Kinerja Keuangan dan Good Corporate Governance (GCG) Terhadap Nilai Perusahaan Rolia Wahasusmiah
MBIA Vol 17 No 2 (2018)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (511.631 KB) | DOI: 10.33557/mbia.v17i2.317

Abstract

This study aims to determine the effect of financial performance and good corporate governance (GCG) on the value of companies in manufacturing companies listed on the stock exchange Indonesia. The type of data used is secondary data in the form of annual report 2016. Population used in this study are all companies listed on the Indonesia Stock Exchange (BEI). This research uses purposive sampling method with total population of 144 companies and sample of 31 companies. The results show that simultaneously ROA, OPM, NPM, KM, and KI have a positive influence on firm value. While partially ROA have a positive influence on firm value. While OPM, NPM, KM, and KI have no positive influence on firm value).
Co-Authors A Afriansyah Ade Kemala Jaya Asmanita Asmanita Bangkit Seandi Taroreh Deni Erlansyah Endang Puji Lestari Fauzan Azhiman Ferry Kurniawan Hadi Syaputra Heri Suroyo Jemakmun, Jemakmun M Titan Terzaghi Mukran Roni Oktaviana Karunia Ilahi Poppy Indriani Poppy Indriani Rahmat Novrianda Dasmen Rasmila Rasmila Septayuda, Irwan Septiani Fransisca Taqrim Ibadi