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All Journal E-Jurnal Akuntansi Universitas Udayana Jurnal Akuntansi dan Keuangan JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Jurnal Inovasi Penelitian Indonesia Berdaya International Journal of Economics, Management, Business, and Social Science Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Accounting and Finance Studies Jurnal Pendidikan Dasar dan Sosial Humaniora Jurnal Ilmiah Akuntansi dan Keuangan
Niken Savitri Primasari
Universitas Nahdlatul Ulama Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Analisis F-Score untuk Pendeteksian Window Dressing dengan Moderasi Manajemen Laba dan Cash Holding Niken Savitri Primasari; Endah Tri Wahyuningtyas
E-Jurnal Akuntansi Vol 31 No 5 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i05.p09

Abstract

Aims to detect financial statements and possibility of window dressing practices with Earning Management and Cash Holding as moderation that will lead to the fraudulent financial statements. The research samples are non-bank companies with DER value more than 2.00 and included in the kompas 100 index. The final result, indicated no companies conduct window dressing practices of their Performa Past Financial although there are several indicates Manajemen Laba concludes moderation for reduces F-Score that representing the Fraudulent Financial Report. Keywords: Cash Holding; Earning Management; Fraudulent Financial Report; Window Dressing.
Audit Lag, Tenure, Age, Size, Profitability and Solvent Resistance to Stock Volatility with Public Accountant Reputation as Moderation Niken Savitri Primasari; Mohammad Ghofirin
Jurnal Ekonomi Akuntansi dan Manajemen Vol 20 No 1 (2021)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v20i1.21854

Abstract

Accordance with the principle of transparancy of financial statements and annual reports announce by the public company as an important element to avoid the gap time that might causing potentially negative effects information for investors, which thus delayed information phenomenon of the annual report issuer's in year 2019 recorded still reaching 2.4 highest from the year 2018, while the largest increase delayed reporting in the year 2020 for financial performance year end 2019 occurs because of covid-19 pandemic. The research will be conducted on a group of manufacturing companies listed on the Indonesia Stock Exchange with period year 2015 until 2020 and not included in the delisting list until the year 2020. The results obtained audit report lag has significant effect on the stock volatility. Keywords: Audit Tenure, Lag, Age, Size, Profitability, Solvability, Stock Volatility
ANALISIS FRAUD HEXAGON TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN SEKTOR INFRASTRUKTUR, UTILITAS DAN TRANSPORTASI Herlina Nadziliyah; Niken Savitri Primasari
Accounting and Finance Studies Vol. 2 No. 1 (2022): Issue: January
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (456.116 KB) | DOI: 10.47153/afs21.2702022

Abstract

Financial statement fraud is a discrepancy between the application of accounting principles and the preparation of financial statements with the aim of deceiving and deceiving users of financial statements. The approach taken to identify the factors that influence financial statement fraud, one of which is the fraud hexagon model. There are six factors in the fraud hexagon, namely Stimulus which will be represented by financial targets, Ability will be represented by a change of director, Collusion will be represented by political connections, Opportunity will be represented by the quality of external auditors, Rationalization will be represented by audit opinion and Ego is represented by many photos CEO. This study aims to analyze the effect of the fraud hexagon on fraudulent financial statements in infrastructure, utility and transportation sector companies listed on the Indonesia Stock Exchange in 2015-2019. Detection of the possibility of fraudulent financial statements is measured by the F-Score model. This study uses a purposive sampling technique with a sample of 25 companies and 125 data on annual reports and financial statements. The results showed that financial targets, the quality of external auditors, and the number of CEO photos had no effect on financial statement fraud, while the change of directors had a negative and significant effect on financial statement fraud, political connections had a positive and significant effect on financial statement fraud. Audit opinion has a negative and significant effect on financial statement fraud.
AUDIT REPORT LAG, AUDIT TENURE DAN UKURAN PERUSAHAAN TERHADAP VOLATILITAS PERFORMA SAHAM Niken Savitri Primasari; Mohammad Ghofirin
Jurnal Inovasi Penelitian Vol 1 No 8: Januari 2021
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jip.v1i8.324

Abstract

Tindakan-tindakan preventif pemutusan mata rantai virus yang dilakukan oleh pemerintah untuk seluruh entitas dan masyarakat. Sehubungan dengan hal tersebut maka OJK melonggarkan batas waktu penyampaian laporan keuangan dan pelaksanaan Rapat Umum Pemegang Saham (RUPS) bagi pelaku industri pasar modal yang seharusnya paling lambat 30 Maret diubah menjadi 31 Mei 2020 dan Penyampaian Laporan Tahunan yang seharusnya paling lambat 30 April menjadi 30 Juni 2020. Menangkap dari fenomena sebelumnya, yakni adanya keterlambatan dalam pelaporan keuangan, maka penelitian ini bertujuan untuk mengetahui intensitas dari audit tenure, ukuran perusahaan, report lag audit terhadap volatilitas performa saham. Penelitian akan dilakukan pada perusahaan-perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia dari tahun 2015 dan tidak terkena delisting hingga tahun 2020. Sampel penelitian akan dilakukan berdasarkan metode purposive sampling. Pengujian akan dilakukan dengan Pengujian Kelayakan Model Regresi (Goodness of Fit Test), Pengujian Simultan dan Pengujian Koefisien Determinasi. Hasil penelitian membuktikan bahwa lag laporan audit secara signifikan positif terhadap volatilitas saham di bursa. Sedangkan untuk audit Tenur,ternyata dari hasil penelitian tidak memicu sinyal di pasar, yang dibuktikan dengan hasil tidak signifikannya audit terhadap volatilitas saham. Sebaliknya, size (ukuran perusahaan) tersinyalir signifikan dengan nilai konstanta negatif. Namun secara simultan berpengaruh terhadap Volatilitas Saham.
PEMBUKTIAN ADAPTASI SCREENING SAHAM METODE GRAHAM, GREENBLATT, LYNCH DAN PIOTROSKI Niken Savitri Primasari; Mohammad Ghofirin
Jurnal Inovasi Penelitian Vol 2 No 6: Nopember 2021
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jip.v2i6.968

Abstract

Investor perlu melakukan analisis dasar screening saham kemudian melalui proses penyaringan untuk memilih saham yang tergolong kuat, memiliki fundamental kuat dan berpotensi memberikan return, agar saham yang dipilih tidak spekulatif. Escreening Saham dengan metode Graham, Greenblatt, Lynch dan Piotroski yang akan diuji sebagai skrining memprediksi return saham di Indonesia. Penelitian ini menggunakan penelitian kuantitatif dengan menggunakan metode penelitian komparatif yang berfokus pada keakurasian secara year-to-date di sebelum, saat dan setelah peristiwa pertama kalinya Indonesia mempublikasikan di media bila Indonesia mulai muncul penyebaran awal covid 19 di tanggal 2 Maret 2020. Hasil menunjukkan bila keempat screening saham ini dapat dilakukan secara bersamaan maupun parsial dengan mendapatkan metode screening terbaik selama masa pandemic covid 19 ini.
Utilization Of Cloud Accounting During the Covid-19 Pandemic for Owners and Customers in Cooperative Business Mohhamd Ghofirin; Niken Savitri Primasari
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 2 No. 1 (2022): January 2022
Publisher : CV ODIS

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

Abstract

All organizations including the Republic of Indonesia Employee Cooperative (KPRI) business unit are dealing with changes in the industrial era 4.0 and covid-19. The implication of both is the use of digital technology for management activities, including financial management. The Surabaya City Government (Pemkot) KPRI is unique compared to other KPRIs in that it is the only KPRI in this city that uses a cloud accounting system and the beginning of its implementation took place in the Covid-19 era. This study aims to explore the use of cloud accounting in the perspective of cooperative members who have multiple roles in the organization. This research was conducted with a qualitative approach with four types of application users as resource persons. The results showed that the application utilization was driven more by hedonic motivational factors and price values. In addition, the use of the application is more for optimizing members as owners and not as cooperative customers.
Sosialisasi Kesiapan Masyarakat Menuju Transaksi Digital di Era New Normal Life Niken Savitri Primasari; Mohammad Ghofirin
Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Vol. 1 No. 1 (2021): Januari 2021 - Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4151.868 KB) | DOI: 10.25008/altifani.v1i1.110

Abstract

Migrasi ke digital akan bisa menjadi bom waktu bagi terlaksananya tatanan new normal life ketika para pelaku ekonomi dan masyarakat yang belum sepenuhnya mengetahui benar cara transaksi ekonomi dan pemilihan perbankan digital. Luaran yang akan dihasilkan berupa solusi edukasi dan sosialisasi informatif pada para masyarakat dengan melakukan kerjasama dengan mitra media. Dalam konteks ini, peran media massa sebagai sarana untuk mewujudkan edukasi ini sangatlah penting. Metode yang dilakukan adalah dengan sosialisasi dan edukasi melalui laman IG, Facebook dan Youtube Akuntansi, Koperasi Mahasiswa, AFC dan Si-Pinter Keuangan JATIM serta media harian Duta yang memiliki Online Web sebagai bentuk pengabdian masyarakat wajib untuk tetap memperhatikan perlunya social distancing sebagai bentuk pencegahan penularan covid-19.
PENGARUH SANKSI PERPAJAKAN, LINGKUNGAN WAJIB PAJAK DAN RASIONALITAS WAJIB PAJAK PADA KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN PREFERENSI RISIKO SEBAGAI MODERASI (STUDI KASUS WAJIB PAJAK DAERAH WONOCOLO, SURABAYA) Achmad In’am Munhamir; Niken Savitri Primasari
Jurnal Pendidikan Dasar dan Sosial Humaniora Vol. 1 No. 4: Februari 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.623 KB)

Abstract

Taxes are the main source of state finances in Indonesia that are used as much as possible for the welfare of the general public. The role of taxes is very large for the cost of development and the country's economy. The Directorate General of Taxes has tried various ways to maximize tax revenues. One of the efforts made is the enactment of a self-assessment system in collecting taxes, especially with the existence of digital technology that makes it easier for people to do initiative and awareness in reporting their taxes. This system gives confidence and responsibility to taxpayers to take the initiative to take care of their own tax affairs. The results of the data and statistics concluded that tax sanctions, tax environment and tax rationality without moderation strongly affect positively and significantly with compliance. But when moderation is done, only variable tax sanctions can affect the compliance of taxpayers
Pengaruh Market To Book Value, Liquidity, Leverage, Altman Z-Score, Firm Size, Dan Profitabilitas Terhadap Keputusan Hedging (Studi Kasus Perusahaan Dalam Daftar JII70 2018-2020) Risa Listiana; Niken Savitri Primasari
Jurnal Akuntansi dan Keuangan Vol 13, No 2 (2022): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v13i2.2743

Abstract

This aims of this research is to analyze the effect of market to book value, liquidity, leverage, altman z-score, firm size, and profitability partially on hedging decisions. The type of thisresearch isquantitative. The population is all of companies on JII70 (Jakarta Islamic Index 70) 2018-2020. The purposive sampling technique to selected until 36 samples companies. This research use logictic regression method. The following result are obtained that market to book value, firm size, and profitabilitypartially has a positive significant effect on hedging decisions. Liquidity and altman z-score has negative significant effect on hedging decisions. Leverage has no effect on hedging decisions. 
Implementasi dan Sosialisasi Sistem Informasi Kasir Online untuk UMKM di Kelurahan Banyu Urip Kota Surabaya Rizqi Putri Nourma Budiarti; Niken Savitri Primasari; Ubaidillah Zuhdi; Nur Shabrina Meutia; Fatkur Rokhim; Helga Lia Irbah; Annisa Ayu Briliant
Indonesia Berdaya Vol 5, No 1 (2024)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/ib.2024650

Abstract

UMKM di Indonesia tetap menjadi topik penting dalam berbagai kebijakan ekonomi dan pembangunan nasional. Peningkatan kinerja UMKM dapat membantu mencapai tujuan pertumbuhan ekonomi yang lebih baik, pengentasan kemiskinan, dan pemerataan pembangunan di seluruh negeri. Dengan adanya perkembangan teknologi digital, UMKM kini memiliki lebih banyak peluang untuk meningkatkan daya saing mereka melalui e-commerce, Sistem Informasi Kasir Online, dan platform online lainnya. Digitalisasi memberikan potensi pertumbuhan yang signifikan bagi UMKM.  Dalam rangka mendukung UMKM, kegiatan pengabdian Masyarakat ini dilakukan dengan implementasi dan sosialisasi sistem kasir online kepada mitra toko ibu aria dengan dibantu Tim Athena. Aplikasi kasir yang dibangun merupakan “Aplikasi Penjualan Toko Berbasis Web”. Dengan adanya aplikasi ini, sistem dapat memberikan kemudahan kepada pemilik UMKM toko yaitu Toko Ibu Aria yang berlokasi di Kelurahan Banyu Urip, Surabaya. Hasil luaran pengabdian ini berupa aplikasi kasir online yang berbasis website dimana didalamnya terdapat pengelolaan transaksi keuangan yang disertai dengan sistem manajemen inventaris barang serta dapat memberikan laporan penjualan untuk mengetahui keuntungan yang dapat diperolehnya.
Co-Authors Achmad In’am Munhamir Annisa Ayu Briliant Budiarti, Rizqi Putri Nourma Endah Tri Wahyuningtyas Fatkur Rokhim Ghofirin, Mohammad Helga Lia Irbah Herlina Nadziliyah Khusnah, Hidayatul Mohhamd Ghofirin Nur Shabrina Meutia Reza Nindya Maharani Harsono Putri Risa Listiana Ubaidillah Zuhdi