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Corporate Governance dan Kualitas Auditor Melalui Fraud Destin Alfianika Maharani; Ghonimah Zumroatun Ainiyah; Arif Nurhandika
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 2 (2022): JIAKES Edisi Agustus 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i2.1285

This study aims to examine the effect of Corporate Governance and Auditor Quality through Fraud. The object of this study is corporate governance, audit quality and fraud using research subjects in the form of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013 - 2017. The sample selection method in this study uses purposive sampling and SPSS is used to process data on this research. The results of this study are 1) Board of Commissioners meeting frequency has a negative effect on audit quality, 2) Board of Commissioners meeting frequency has a positive effect on fraud, 3) Independent board of directors proportion has a negative effect on audit quality, 4) Independent board of directors proportion has no effect on fraud, 5) Fraud has no effect on audit quality. Keywords: corporate governance, fraud, audit quality

PENGARUH E-WOM, KUALITAS LAYANAN TERHADAP CITRA DESTINASI BERDAMPAK PADA MINAT KUNJUNG WISATAWAN KE THE PICAS ADVENTURE BANJARNEGARA Setijadi Setijadi; Ghonimah Zumroatun Ainiyah
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 17, No 2: Desember 2022
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.17.2.292 - 312

Tourism is one of the sectors that can encourage the economy of a region. Managers of tourist destinations must be able to compete to be able to attract domestic tourists and foreign tourists in order to encourage the interest of visiting tourists to visit again. This study aims to determine the effect of electronic word of mouth, service quality on the image of a destination that can have an impact on tourist interest in The Picas Adventure Banjarnegara. The population in this study were all visitors to The Picas Resort in Banjarnegara. The number of samples used in this study were 722 people using a non-probability sampling technique through a purposive sampling approach. Methods of data collection using documentation and questionnaires. Instrument testing is done by testing the validity and reliability test. Data analysis used classical assumption test and hypothesis test (t test) with SPSS statistic version 24.The results showed that the variable electronic word of mouth, and service quality had a significant effect on the image of the destination, and the image of the destination had a significant effect on visiting interest. The conclusion of this study is that electronic word of mouth and service quality can improve the image of destinations with the presence of electronic word of mouth, so the development of digital promotion and marketing with E Commerce includes galleries, tourist routes, electronic reservations and other communication media can make consumers feel satisfied and clear on the information provided by The Pikas Adventure, and with the provision of services considered good and satisfying that exceeds consumer expectations can improve the image of the tourist destination. So that the existence of a good destination image will increase the interest of tourists to visit again. The manager is advised to maintain and improve electronic word of mouth which has been done through social media, maintain the image of the destination by providing complete packages, affordable prices, increasing cooperation in the field of tourism, and increasing marketing and promotion.

Corporate Governance dan Kualitas Auditor Melalui Fraud Destin Alfianika Maharani; Ghonimah Zumroatun Ainiyah; Arif Nurhandika
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 2 (2022): JIAKES Edisi Agustus 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i2.1285

This study aims to examine the effect of Corporate Governance and Auditor Quality through Fraud. The object of this study is corporate governance, audit quality and fraud using research subjects in the form of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013 - 2017. The sample selection method in this study uses purposive sampling and SPSS is used to process data on this research. The results of this study are 1) Board of Commissioners meeting frequency has a negative effect on audit quality, 2) Board of Commissioners meeting frequency has a positive effect on fraud, 3) Independent board of directors proportion has a negative effect on audit quality, 4) Independent board of directors proportion has no effect on fraud, 5) Fraud has no effect on audit quality. Keywords: corporate governance, fraud, audit quality

Profitablitas dan Likuiditas terhadap Nilai Perusahaan melalui Kebijakan Dividen Solihah; Ghonimah Zumroatun Ainiyah; Destin Alfianika Maharani
Perwira Journal of Economics & Business Vol 3 No 01 (2023)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v3i01.326

This aim of this study was to determine the effect of profitability and liquidity on company value through dividend policy. The objects examined in this study is company listed on the Jakarta Islamic Index for the period 2014-2018.This type of research is quantitative research. The data used in this research is secondary data. The population in this study is company listed on the Jakarta Islamic Index during 2014-2018..The results showed that partially profitability and liquidity had a positive and significant effect on firm value. Profitability has a positive and significant effect on dividend policy. Liquidity has a positive and significant effect on dividend policy. Dividend policy has a positive and significant effect on firm value. Dividend policy cannot mediate the relationship between profitability and firm value. Dividend policies can mediate the relationship between liquidity and firm value.

FAKTOR – FAKTOR YANG MEMPENGARUHI PERTUMBUHAN EKONOMI MELALUI BELANJA MODAL Muhariyanto; Walid Rudianti; Ghonimah Zumroatun Ainiyah
Perwira Journal of Economics & Business Vol 2 No 2 (2022)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v2i1.354

An issue that is often heard among the public in APBD management is allocating capital expenditure as an effort to increase economic growth. This research aims to examine the influence of Regional Original Income, General Allocation Funds, Special Allocation Funds on economic growth through Capital Expenditures in district/city governments in Central Java province in 2015-2019. The research data used in this research comes from secondary data. The method in this research uses a quantitative method with a saturated sample, meaning that the entire population is sampled. The population used is all districts/cities in Central Java province. The data analysis technique used is path analysis using SPSS as a statistical test tool. The research results prove that Regional Original Income directly has a significant effect on Economic Growth, while General Allocation Funds and Special Allocation Funds directly have an insignificant effect on economic growth. Capital expenditures have no direct effect on economic growth. Regional Original Income, General Allocation Funds and Special Allocation Funds have a significant effect on Capital Expenditures. Regional Original Income, General Allocation Funds and Special Allocation Funds have no effect on Economic Growth through the intervening variable Capital Expenditure. The implication of this research is that there are differences in the results of previous research and adding the capital expenditure variable as an intervening variable.

PELATIHAN PUBLIC SPEAKING DAN NEGOSIASI BISNIS BAGI PEMUDA KELUARGA PT MITRA KARYA TRI UTAMA PURBALINGGA Dyah Supriatin; Agustin Riyan Pratiwi; Shella Rizky Amelia; Ghonimah Zumroatun Ainiyah; Dyah Awaliyah Mar'ah
Perwira Journal of Community Development Vol 4 No 2 (2024)
Publisher : Unperba Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjcd.v4i2.327

Bahasa adalah sebagai salah satu alat komunikasi yang dapat mengekspresikan berbagai perasaan. Ketidakterampilan seseorang dalam berkomunikasi dapat menyebabkan kesulitan ketika harus tampil didepan orang lain. Bagi seseorang yang memiliki rasa takut untuk berbicara didepan orang lain, akan muncul rasa kurang percaya diri dan khawatir sehingga dapat menggangu konsentrasi. Tujuan pengabdian ini adalah memberikan pelatihan untuk menunjang keterampilan berbicara di depan umum sehingga peserta bisa melakukan negosiasi bisnis guna menunjang usaha wirausaha para pemuda keluarga dari karyawan PT Mitra Karya Tri Utama (Sampoerna Rokok) di Kabupaten Purbalingga. Metode yang digunakan adalah dengan metode pendampingan praktek langsung, pelatihan dilaksanakan pada tanggal 29 April 2024 dan dihadiri sebnyak 50 peserta. Berdasarkan hasil evaluasi diperoleh bahwa hasilnya sangat positif, para peserta sangat antusias selama pelatihan dan menunjukkan bahwa mereka sangat tertarik sehingga diharapkan pelatihan ini dapat menunjang keterampilan mereka dalam public speaking guna mendukung negosiasi dalam bisnis wirausaha yang dijalankan.

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