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All Journal Jurnal Keuangan dan Perbankan PROFIT : Jurnal Administrasi Bisnis Journal of Auditing, Finance, and Forensic Accounting Jurnal Akuntansi dan Perpajakan Jurnal Riset Pendidikan Ekonomi AFRE Accounting Financial Review Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Jurnal Riset Inspirasi Manajemen dan Kewirausahaan International Journal of Economics, Business and Accounting Research (IJEBAR) Wiga : Jurnal Penelitian Ilmu Ekonomi Journal of Comprehensive Science (JCS) Journal of Accounting Research, Organization and Economics (JAROE)
Apriyanto, Gaguk
Universitas Merdeka Malang
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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Rasio Keuangan dalam Memprediksi Pertumbuhan Laba Pada Perusahaan Tambang Minyak dan Gas Bumi Yang Terdaftar Di Bursa Efek Indonesia, Periode 2012-2016 Yetty, Nenik Mey; Assih, Prihat; Apriyanto, Gaguk
Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Vol 2, No 1 (2018): Jurnal Riset Inspirasi Manajemen dan Kewirausahaan
Publisher : Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (311.975 KB) | DOI: 10.35130/jrimk.v2i1.29

Abstract

This study aimed to examine the influence of independent variabel : Current ratio (X1), Debt to Equity Ratio (X2), Total Asset Turnover (X3), Net Profit Margin (X4) and Return on Equity (X5) the Growth Profit (Y) in the period 2012-2016. The research is using secondary data that obtained from Bursa Efek Indonesia (BEI). Sampling technique that used on this research is purposive sampling. The number of samples in this research is about 7 company. Hypothesis testing is done by using multiple linear regression analysis. Result of the research shows that theres positive influence between variabel current ratio, debt to equity ratio, total asset turnover, net profit margin. Return on equity proved no significant effect on against the growth of profit in oil and word gas campany in period 2012-2016.
The Role of Good Corporate Governance to Fraud Prevention: An analysis based on the Fraud Pentagon Rohmatin, Binti Lailatur; Apriyanto, Gaguk; Zuhroh, Diana
Jurnal Keuangan dan Perbankan Vol 25, No 2 (2021): April 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i2.5554

Abstract

This study aims to analyze the relationship between the causes of fraud, good corporate governance, and fraud. This study is a descriptive study tested using logistic regression analysis. This study used 27 samples of banking companies from 44 banking companies during 2016-2019, so there were 108 observations. This analysis shows that competence and opportunity have a significant positive effect on fraud, but rationalization, pressure, and arrogance have no effect on fraud. This research also revealed that good corporate governance could minimize the influence of opportunity and rationalization on fraud, but good corporate governance strengthens the competence Impact on Fraud. Meanwhile, pressure and arrogance are not moderated by good corporate governance. DOI :  https://doi.org/10.26905/jkdp.v25i2.5554
The Role of Good Corporate Governance to Fraud Prevention: An analysis based on the Fraud Pentagon Rohmatin, Binti Lailatur; Apriyanto, Gaguk; Zuhroh, Diana
Jurnal Keuangan dan Perbankan Vol 25, No 2 (2021): April 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i2.5554

Abstract

This study aims to analyze the relationship between the causes of fraud, good corporate governance, and fraud. This study is a descriptive study tested using logistic regression analysis. This study used 27 samples of banking companies from 44 banking companies during 2016-2019, so there were 108 observations. This analysis shows that competence and opportunity have a significant positive effect on fraud, but rationalization, pressure, and arrogance have no effect on fraud. This research also revealed that good corporate governance could minimize the influence of opportunity and rationalization on fraud, but good corporate governance strengthens the competence Impact on Fraud. Meanwhile, pressure and arrogance are not moderated by good corporate governance. DOI :  https://doi.org/10.26905/jkdp.v25i2.5554
Analisis Pengaruh Rasio Early Warning System Terhadap Financial Solvency Pada Perusahaan Asuransi Jiwa Syariah Di Indonesia Ulfan, Kris; Sutriswanto, Sutriswanto; Apriyanto, Gaguk
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 8 No. 1 (2018): Maret 2018
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (612.641 KB) | DOI: 10.30741/wiga.v8i1.232

Abstract

This study aims to examine the influence of the Early Warning System ratio which consist of surplus change ratio, claim load ratio, cost management ratio, liquidity ratio and premium growth ratio to financial solvency of sharia life insurance company in Indonesia period 2012 - 2016. The data used are secondary data obtained from the website of Asosiasi Asuransi Syariah Indonesia ( AASI ). Sampling technique used in this research is purposive sampling. The sample used in this research is 10 sharia life insurance companies . Hypothesis testing by using multiple linear regression analysis. The results of this study prove that financial solvency at the sharia fairyde 2012 - 2016, with an average value of 507.68% with a minimum financial solvency of 126.83 % and a maximum value of 2447.50 %. The variables that affect the financial solvency in this period of research are the ratio of claims expense and liquidity ratio which shows the negative and significant influence. Surplus change ratios, management expense ratios, the ratio of premium growth proved to be no significant effect on financial solvency . The ratio of Early Warning System in this study proved to have an effect on the financial solvency at the predictive ability level of 25.5% as shown in the adjusted R square value. Other variables not found in this research have influence to financial solvency equal to 74,5%.
Signal of Rupiah Exchange Rate to US Dollar and Gross Domestic Product (GDP) Vinsensius Vinsensius; Prihat Assih; Gaguk Apriyanto
JAFFA Vol 8, No 1 (2020): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v8i1.5842

Abstract

The purpose of this study is to analyse signal of rupiah/USD exchange rate and Indonesian Gross Domestic Products (GDP) towards Stock Price Composite Index. This study uses quantitative method. The data of research use quarterly time series data (January, April, July, October) starting from 2010 - 2018 obtained in the website of Bank Indonesia, Ministry of Commerce Republic Indonesia and Indonesia Stock Exchange. Data analysis method use Multiple Linear Regression, which findings of this study indicate that the rupiah/USD exchange rate gave a negative signal to the Stock Price Composite Index. In addition, the Indonesian Gross Domestic Products (GDP) gave a positive signal to the Stock Price Composite Index.
Pengaruh Financial Capital, dan Literasi Keuangan terhadap Kinerja Usaha Kecil dan Menengah (UKM) di Kota Malang Marija Marija; Sihwahjoeni Sihwahjoeni; Gaguk Apriyanto
Jurnal Akuntansi dan Perpajakan Vol 7, No 1 (2021): March 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v7i1.5464

Abstract

Small and Medium Enterprises (SME) are businesses that are very helpful in improving the economy of the community. SMEs need special attention to maintain their existence in the business world. However, various problems are still faced by SMEs in Malang, these problems are related to capital, bookkeeping, standardization, marketing and sales. The purpose of this study was to analyze the effect of financial capital and financial literacy on the performance of small and medium enterprises (SME) in Malang. The research design used causality research with a survey method. The population as the sample is the owner of SME registered in the Cooperative and SME Office of Malang City. Respondents in this study were 91 SME owners engaged in manufacturing. Primary data used comes from distributing questionnaires that are given directly. The data analysis technique used multiple linear regression. The results showed that financial capital and financial literacy had a positive and significant effect on the performance of small and medium enterprises (SME) in Malang.
Penerapan Akuntasi Berdasarkan SAK ETAP pada DIY (Do It Yourself) UMKM di Kabupaten Lumajang Rizal Tri Arifiyanto; Gaguk Apriyanto; Maxion Sumtaky
Jurnal Akuntansi dan Perpajakan Vol 7, No 2 (2021): September 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v7i2.6286

Abstract

This study aims to analyze the application of accounting in DIY (Do It Yourself) MSME in Lumajang Regency and analyze the suitability of accounting application in the DIY (Do It Yourself) MSME in Lumajang Regency with SAK-ETAP. Researchers used qualitative descriptive research methods. The sample in this study was 10 respondents, the sampling technique used was the census. The analysis technique is through data collection, data reduction, data presentation and conclusion drawing. The application of accounting DIY (Do It Yourself) MSME in Lumajang Regency is still very simple, most of them only record income and expenses and are recorded manually. The application of accounting in DIY (Do It Yourself) MSME in Lumajang Regency has not yet been in accordance with Financial Accounting Standards Without Public Accountability, because there are several stages that have not fulfilled the accounting cycle. This is due to a lack of technical knowledge in the preparation of financial reports, especially based on SAK-ETAP and a lack of awareness from the DIY (Do It Yourself) in Lumajang Regency about the importance of complete and standardized financial reports. The DIY MSME in Lumajang Regency feels that the financial statements that show the company's profit and loss are sufficient.
ANALISIS PENGARUH NILAI TUKAR RUPIAH ATAS DOLAR AS DAN UTANG NEGARA TERHADAP INDEKS HARGA SAHAM GABUNGAN (IHSG) DAN IMPLIKASINYA PADA PRODUK DOMESTIK BRUTO (PDB) INDONESIA Vinsensius Vinsensius; Prihat Assih; Gaguk Apriyanto
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 6 No. 1 (2021): Januari 2021
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v6i1.451

Abstract

Tujuan penelitian ini untuk menganalisis pengaruh nilai tukar rupiah atas dolar AS dan utang negara terhadap IHSG dan implikasinya pada PDB Indonesia. Penelitian ini menggunakan metode kuantitatif. Data penelitian menggunakan data time series triwulan (Januari, April, Juli, Oktober) mulai dari tahun 2010 – 2018 yang didapatkan melalui website Bank Indonesia, Kementerian Keuangan Republik Indonesia, Bursa Efek Indonesia dan Kementerian Perdagangan Republik Indonesia. Metode analisis data menggunakan path analysis. Hasil penelitian didapatkan nilai tukar rupiah atas dolar AS tidak berpengaruh signifikan terhadap IHSG, utang negara berpengaruh signifikan terhadap IHSG, nilai tukar rupiah atas dolar AS berpengaruh signifikan terhadap PDB, utang negara berpengaruh signifikan terhadap PDB, IHSG berpengaruh signifikan terhadap PDB, nilai tukar rupiah atas dolar AS tidak berpengaruh terhadap PDB Indonesia melalui IHSG dengan nilai pengaruh langsung lebih besar dari pengaruh tidak langsung dan utang negara berpengaruh terhadap PDB Indonesia melalui IHSG dengan nilai pengaruh langsung lebih kecil dari pengaruh tidak langsung
Efek kepemilikan institusional, kinerja perusahaan, kualitas audit terhadap luas pengungkapan CSR perusahaan pertambangan Bagus Setyawan; Gaguk Apriyanto; Achmad Firdiansjah
Jurnal Riset Pendidikan Ekonomi Vol. 5 No. 2 (2020): Oktober
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrpe.v5i2.4685

Abstract

Jenis dari penelitian ini adalah penelitian asosiatif kausal. Penelitian ini meneliti hubungan yang bersifat sebab akibat. Penelitian ini termasuk ke dalam penelitian kuantitatif karena mengacu pada perhitungan berupa angka. Sumber data penelitian ini adalah data sekunder yang diperoleh secara historis dari laporan tahunan, laporan keuangan, dan laporan keberlanjutan yang disajikan perusahaan pada tahun 2017-2018 yang telah go public dan terdaftar di Bursa Efek Indonesia. Dalam penelitian ini sampel yang diambil sesuai dengan kriteria yang digunakan dalam purposive sampling yang terdaftar selama tahun yang diteliti. Berdasarkan hasil yang didapatkan dengan menggunakan analisis kuantitatif, maka Hasil statistik deskriptif menunjukkan bahwa nilai rata-rata tata kepemilikan instistusional sebesar 55,92%. Hal ini menunjukkan bahwa kepemilikan instisuional sudah cukup efektif dalam memonitor aktivitas manajemen. Kinerja perusahaan yang diproksikan dengan ROA, memiliki rata-rata sebesar 5,91%. Hal ini menunjukkan bahwa perusahaan mampu menghasilkan keuntungan pada pada tahun 2017 dan 2018. Kualitas audit memiliki rata-rata sebesar 0,25, hal ini menunjukkan bahwa sebagian besar perusahaan diaudit bukan dari KAP Big 4. Pengungkapan (corporate social resposibility) CSR sebesar 71,35%, hal ini menunjukkan bahwa perusahaan mampu mengeluarkan biaya untuk kegiatan pembangunan ekonomi, sosial dan lingkungan.
Good Corporate Governance, Pengungkapan Sustainability Report dan Manajemen Laba terhadap Nilai Perusahaan Maria Dwi Jemunu; Gaguk Apriyanto; Parawiyati Parawiyati
AFRE (Accounting and Financial Review) Vol 3, No 2 (2020): December
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v3i2.5195

Abstract

This study aims to examine and provide empirical evidence of the impact of good corporate governance and sustainability report disclosure on firm value with earning management as an intervening variable. The firm value measured by price to book value, good corporate governance measured by meeting frequency of audit committee and percentage of the independent commissioner on board, sustainability report disclosure measured by the number of items disclosed divided by the items regulated in the GRI, earning management measured by discretionary accruals. The sampling technique is purposive sampling. The number of samples used in this study is 42 companies listed on the Indonesia Stock Exchange in 2018-2019. The data are analyzed using path analysis. The results showed that the audit committee has a significant influence on earning management. Sustainability report disclosure and the independent commissioner have no significance to the earning management. Sustainability report disclosure and the independent commissioner have a significant influence on firm value. Audit committee and earning management have no significant influence on firm value. Earnings management does not mediate the relationship between audit committee, independent commissioners, and sustainability report disclosure on firm value.DOI: https://doi.org/10.26905/afr.v3i2.5195
Co-Authors Achmad Firdiansjah Akidah Fitrah Bagus Setyawan Edi Subiantoro Harianto Respati Januario Moises Boling Kris Ulfan Maria Dwi Jemunu Marija Marija Maxion Sumtaky Mohammad Burhan Nenik Mey Yetty Parawiyati Parawiyati Prihat Assih Rizal Tri Arifiyanto Rohmatin, Binti Lailatur Rr. Suci Palasari Sari Yuniarti Sihwahjoeni Sihwahjoeni Sugeng Haryanto Supriyadi Eko Prasetiyo Sutriswanto Sutriswanto Sutriswanto, Sutriswanto Sutriswanto, Sutriswanto Ulfan, Kris Ulfan, Kris Vinsensius Vinsensius Vinsensius Vinsensius Yetty, Nenik Mey