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All Journal International Journal of Supply Chain Management Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JRABA Jurnal Ekonomi Trisakti Media Riset Akuntansi Auditing & Informasi Indonesian Management and Accounting Research

Sekar Mayangsari

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Author-ID : 3199390

Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Transportation

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Articles

Analysis of Financial Technology Regulation, Information Technology Governance and Partnerships in Influencing Financial Inclusion Prisila Damayanty; Etty Murwaningsari; Sekar Mayangsari
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4631

It aims to show that Indonesia's development of financial inclusion is still low in Southeast Asia, compared with Singapore, Malaysia, and Prisila Damayanty Thailand. Meanwhile, the efforts to increase financial inclusion have not achieved maximum results. There are many problems that occur in fintech business operations, so that the effective financial inclusion can not be realized optimally. This case is based on the literacy and research data sources obtained, such as regulatory aspects, IT governance and partnerships for financial inclusion. The Method is using multiple regression analysis, with a quantitative approach to causality. This type of research uses samples obtained from primary data that are quite safe and varied on registered and licensed Fintech companies in 2021. The results of statistical data processing represent the regulation and partnership cause positive effect significantly on financial inclusion, while information technology governance did not cause a positive effect to financial inclusion. Research is using questionnaire data has the potential to cause respondent subjectivity so that the answers are not relevant to the actual situation. In addition, the research data is also limited. Research contributions can provide information on a number of variables that become obstacles in increasing financial inclusion programs of the government through fintech companies.

The Relation between Regional Government Supply Chain Management and Decision Making: Case Study on Regional Election in Indonesia Dyah Purwanti; Sekar Mayangsari
International Journal of Supply Chain Management Vol 9, No 4 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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

This research aims to explore the possible benefits of regional government supply chain management information towards decision making in regional election (“Pilkada”) in Indonesia. This research is important due to the rarity of researches that discuss the empirical and theoretical proofs of people’s needs towards government Supply chain management information. By using data from 2017 and 2018 regional election in Indonesia, I observed 198 regional governments at province/regency/city level. These sampled regions were chosen by deciding if the regional heads went to run for a second term. This decision was intended to evaluate the success of public policies applied in the first terms, which should be reflected in the regions’ government Supply chain management information that could be used by customers to consider if the ruling government (the incumbents) should be upheld or replaced. By using cluster analysis, I grouped the sampled regions into several clusters based on sociodemographic similarities. Then, I used discriminant analysis towards these clusters and found that regional government Supply chain management information has strong discriminant values towards regional election results. This research proves that customers have good awareness towards Supply chain management information involved in decision making. The implication of this research shows the existence of customers’ needs and interests towards regional government supply chain management information in regional election, thus regional government should improve the quality of supply chain management information and information dissemination, while also make sure that supply chain management information reaches and is reachable the whole society through vast publication and education.

PARTISIPASI KOMITE AUDIT DAN KOMITE MANAJEMEN RISIKO SELAKU ORGAN DEWAN KOMISARIS TERHADAP KINERJA KEUANGAN PERUSAHAAN ASURANSI DAN REASURANSI DI INDONESIA Ivana Pudiwan; Sekar Mayangsari
Media Riset Akuntansi, Auditing & Informasi Vol. 10 No. 2 (2010): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purposes of study are to examine the influences of Audit Committee and Risk Management Committee on financial performance of Insuranse and Reinsurance Company; and to drive a conclusion which is Audit Committee and Risk Management Committee applied to improve company's financial performance. In this research, Audit Committee and Risk Management Committee as independent variable which indicated by Audit Committee's member and Risk Management Committees member. Financial performance oflnsurance and Reinsurance Company as dependent variable is represented byfinancial ratio oflnsurance and Reinsurance Company also leverage and company measurement as control variable. Researcher using 25 insurance and reinsurance companies which are based on defined criteria, with research timeframe from the year of 2006 to 2008. The result of the research concluded that Audit Committee significantly influences financial performance of Insurance & Reinsurance Company and company measurement significantly influences financial performances of Insurance & Reinsurance Company. Risk Management Committee and leverage have not any influence on the financial performance of Insurance & Reinsurance Company. These facts indicate Audit Committee and company measurement could be applied in order to improve financial performance oflnsurance and Reinsurance Company.Keywords : Audit Committee, Risk Management Committee, Financial Performance

THE ROLE OF FINANCIAL REPORTING QUALITY AND CORPORATE GOVERNANCE ON COMPETITION: EVIDENCE FROM MINING COMPANIES Sekar Mayangsari; Etty Murwaningsari; Hexana Sri Lastanti
Media Riset Akuntansi, Auditing & Informasi Vol. 18 No. 2 (2018): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The firm competition has a double quality: while it fills in as a proficient disciplinary component for firms' officials, it additionally worsens vocation concerns and increases capital market weights. This investigation analyzes the impact of financial reporting quality and corporate governanceon Competition. While from one viewpoint item showcase competition goes about as a disciplinary instrument in less aggressive enterprises, then again, it incites chiefs not to act to the greatest advantage of investors in more focused businesses. These discoveries have suggestions for the plan of corporate administration instruments and official remuneration contracts including relative execution assessment.

Indications of Manipulated Financial Statements: Evidence from Indonesia State-Owned Enterprise Sekar Mayangsari
Indonesian Management and Accounting Research Vol. 19 No. 2 (2020): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

This research investigates the variables that influence manipulated financial statements. There are several fraud theories explaining these conditions, including fraud pentagon which shows six factors that might influence manipulated financial statements. This study uses state-owned entities as samples with a total of 96 non-financial firms listed during 2013-2018, all disclosing audited financial statements. The results of the study show that capability is the only factor with a positive effect on manipulated financial statements. Furthermore, the audit quality has the potential to weaken the effect of capability on manipulated financial statements.

PENGARUH RISIKO PERUSAHAAN, UKURAN PERUSAHAAN, DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE syalsabila Haya; Sekar Mayangsari
Jurnal Ekonomi Trisakti Vol. 2 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v2i2.14860

Penelitian ini menganalisis pengaruh risiko perusahaan, ukuran perusahaan dan financial distress terhadap tax avoidance terhadap perusahaan transportasi infrasturuktur yang tercatat di BEI selama 2017-2021. Sampel yang dipergunakan sebanyak 67 perusahaan Transportasi Infrastruktur yang tercatat di Indonesia Securities inc. (IDX). Metode yang digunakan dan sampling adalah Purposive Sampling. Adapun metode analisis regresi linier berganda digunakan dalalam penelitian ini. Hasil analisis memperlihatkan bahwa risiko perusahaan memiliki pengaruh positif pada tax avoidance dan ukuran perusahaan terhadap tax avoidance saling berpengaruh negatif. Sedangkan financial distress memberi pengaruh negatif pada tax avoidance.

THE INFLUENCE OF FRAUD STAR AND DIGITAL BANKING ON FFR IN BANKING SECTOR AND THE MODERATING ROLE OF FOREIGN OWNERSHIP Erina Normasari; Sekar Mayangsari
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 7 No 2 (2022): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v7i2.38398

This study aims to analyze the influence of Fraud Star dimensions consisting of Pressure, Opportunity,Rationalization, Capability, Integrity, and Digital Banking in detecting the occurrence of Fraudulent FinancialReporting (FFR) with the moderating role of Foreign Ownership. This study uses 100 sample datas from bankingcompanies listed on the Indonesia Stock Exchange (IDX) which were selected using purposive sampling method.The analytical methodology used is panel regression analysis. The results of this study indicate that Pressure has apositive and significant effect on FFR. In addition, the moderating role of Foreign Ownership is able to strengthen the positive influence of Pressure on FFR. However partially, Opportunity, Rationalization, Capability, Integrity and Digital Banking have no effect on FFR. Foreign Ownership also cannot moderate the relationship of Opportunity,Rationalization, Capability, Integrity and Digital Banking to FFR. The results of statistical tests indicate that theFraud Star dimension is a unity that can effect the occurrence of FFR. Likewise with Integrity as the last dimension ofFraud Star which is adherence to moral values or code of ethics that must be adhered to and become important basis in the banking sector. This study implies that the occurrence of FFR can be influenced, prevented and minimized by observing the ROA value, the proportion of independent commissioners, auditor and director turnover, stock price performance (MBR), digitization, the proportion of foreign shares, liquidity risk and the size of banking companies simultaneously. In addition, banks are expected to strengthen the control function in line with the increase in performance targets and employee performance bonuses.

Co-Authors Dyah Purwanti Erina Normasari Etty Murwaningsari Hexana Sri Lastanti Ivana Pudiwan Prisila Damayanty syalsabila Haya

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