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All Journal Jurnal Ilmiah Ekonomi Islam Jurnal Ekonomi Integra JES (Jurnal Ekonomi STIEP) Innovative: Journal Of Social Science Research
Marjono Marjono
Institut Bisnis Dan Ekonomi Indonesia
Humanities Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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ANALISIS BENEISH M-SCORE UNTUK MENDETEKSI FINANCIAL STATEMENT FRAUD PADA PT. GARUDA INDONESIA Tbk PERIODE 2017-2019 Julianto, Dedi; Marjono, Marjono; Labangge, Aminullah
Jurnal Ekonomi STIEP ( JES ) Vol. 6 No. 1 (2021): JES (Jurnal Ekonomi STIEP)
Publisher : Sekolah Tinggi Ilmu Ekonomi Pontianak

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Abstract

This study aims to detect financial statement fraud at PT. Garuda Indonesia in 2017-2019 used the Beneish M Score model and testing whether the Beneish M Score model can detect the occurrence of financial statement fraud at PT. Garuda Indonesia in 2018. The results of this study indicate that PT Garuda Indonesia was classified in the Gray criteria, that can be interpreted as manipulate or not manipule financial statements in 2017 and 2018 and classified in the criteria not manipulate financial statements in 2019. The results of this study also found that the Beneish M Score model could not accurately to detect the manipulation of financial statements at PT. Garuda Indonesia in 2018, because only two ratios are Gross Margin Index (GMI) and Days Sales in Receivable Index (DSRI) which detect manipulation of financial statements, so they are only classified in the gray area criteria
Pembentukan Portofolio Optimal Saham Syariah yang Terdaftar di JII dengan Metode Single Index Model Sukma Febrianti; Marjono Marjono; Tia Apriani
Jurnal Ilmiah Ekonomi Islam Vol 7, No 3 (2021): JIEI : Vol. 7, No. 3, 2021
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (268.294 KB) | DOI: 10.29040/jiei.v7i3.3208

Abstract

Sharia stocks showed better performance than conventional stocks with more stable returns. The purpose of this research is to compile an optimal portfolio of Shariah stocks listed on JII in order to generate higher returns using the single index model method. The study used 17 companies sampled with purposive sampling techniques, data used is monthly stock price, IHSG and BI rate. Based on the results of obtained by 5 companies included in the optimal portfolio, PT Indofood CBP Sukses Makmur Tbk with a proportion of funds of 59.93%, PT Vale Indonesia Tbk with a proportion of funds of 16.16%, PT. Semen Indonesia Tbk with a proportion of funds of 16.05%, PT Bukit Asam Tbk with a proportion of funds of 6.29% and a proportion of funds of 1.56% in the company PT Aneka Tambang Tbk. From the results of the calculation of returns and risks showed that the portfolio provides a higher profit than the market return.
PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS, UKURAN PERUSAHAAN, dan INTENSITAS ASET TETAP TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019) Junita Indriyati; Marjono Marjono; Lia Nurina
Jurnal Ekonomi Integra Vol 12, No 2 (2022): Jurnal Ekonomi Integra
Publisher : STIE 'INDONESIA' Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51195/iga.v12i2.207

Abstract

This research aims to obtain empirical evidence about the influence of good corporate governance, profitability, company size, and capital intensity on tax aggressiveness on manufacturing companies listed on the Indonesia Stock Exchange 2015-2019). The sampling method used purposive sampling and obtained 31 companies based on certain criteria and this study used multiple linear regression analysis to analyze data with SPSS 25. The sample of the study was determined using purposive sampling, then multiple analysis was performed using SPSS 25. The results of this study indicate that: (1) the boards of independent commissioners have not to affect on tax aggressiveness, (2) the audit committee affects tax aggressiveness, (3) profitability affects tax aggressiveness, (4) company size has no effect on tax aggressiveness, (5) capital intensity has an effect on tax aggressiveness, (6) boards of the independent commissioner, audit committee, profitability, company size, and capital intensity simultaneously have an effect on tax aggressiveness.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI TERHADAP PEMILIHAN KARIR AKUNTAN PUBLIK (Studi Kasus pada Mahasiswa Jurusan Akuntansi pada Sekolah Tinggi Ilmu Ekonomi Pontianak) Yulius Paul Pian; Ika Nur Azmi Azhari; Marjono Marjono
Jurnal Ekonomi STIEP Vol. 7 No. 1 (2022): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v7i1.64

Abstract

Purpose of this study was to determine the factors that influence the interest of accounting students in choosing a career as an accountant. public. The factors that influence the career choice of accounting students as public accountants are measured by financial awards, professional training, professional recognition, market considerations and as moderating variables. The sample in this study were students at the Pontianak School of Economics majoring in accounting. Data analysis used multiple linear regression analysis and random sampling technique with an absolute difference value approach. The results showed that labor market considerations, professional training, and professional recognition had a significant positive effect on the interest of accounting students in choosing a career as a public accountant. Financial rewards are able to moderate the effect of labor market considerations and professional recognition on the interest of accounting students in choosing a career as a public accountant. However, it is not able to moderate the effect of professional training on the interest of accounting students in choosing a career as a public accountant.
PENGARUH KESADARAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus Pada Pegawai Negeri Sipil Di Lingkungan Kecamatan Putussibau Utara) Marjono Marjono; Hermanus Dingun; Ana Yuliana
Jurnal Ekonomi STIEP Vol. 5 No. 2 (2020): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.059 KB) | DOI: 10.54526/jes.v5i2.40

Abstract

This study aims to analyze how the influence of tax awareness and sanctions on the compliance of taxpayers who are civil servants (PNS) in Putussibau Utara district in paying income tax (PPh). The variables and objects of this study were chosen given that PPh is the country's largest source of state revenue, the collection system uses a self assessment system and the status of civil servants as state apparatuses is expected to be an example for the public in making compliant payments and tax reporting. Using multiple linear regression analysis techniques, this study concludes that simultaneous awareness and taxation sanctions have a significant effect on taxpayer compliance, but only partially tax sanction variables have a positive effect on tax compliance. So as to maintain and improve the compliance of PNS taxpayers, it is done by implementing strict taxation sanctions and obliging to attach Tax Returns for civil servants to occupy positions and manage personnel. In addition, it is necessary to disseminate information to PNS that PNS obligation is not only to pay and report taxes from their income as PNS, but for all other income they receive, so that their awareness to pay and report taxes honestly on all their income
ANALISIS BENEISH M-SCORE UNTUK MENDETEKSI FINANCIAL STATEMENT FRAUD PADA PT. GARUDA INDONESIA Tbk PERIODE 2017-2019 Marjono Marjono; Dedi Julianto; Ana Yuliana; Aminullah Labangge
Jurnal Ekonomi STIEP Vol. 6 No. 1 (2021): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v6i1.48

Abstract

This study aims to detect financial statement fraud at PT. Garuda Indonesia in 2017-2019 used the Beneish M Score model and testing whether the Beneish M Score model can detect the occurrence of financial statement fraud at PT. Garuda Indonesia in 2018. The results of this study indicate that PT Garuda Indonesia was classified in the Gray criteria, that can be interpreted as manipulate or not manipule financial statements in 2017 and 2018 and classified in the criteria not manipulate financial statements in 2019. The results of this study also found that the Beneish M Score model could not accurately to detect the manipulation of financial statements at PT. Garuda Indonesia in 2018, because only two ratios are Gross Margin Index (GMI) and Days Sales in Receivable Index (DSRI) which detect manipulation of financial statements, so they are only classified in the gray area criteria
ANALISIS PREDIKSI KEBANGKRUTAN PERUSAHAAN-PERUSAHAAN KOMUNIKASI DI BEI TAHUN 2011-2015 Marjono Marjono
Jurnal Ekonomi STIEP Vol. 2 No. 2 (2017): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

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Abstract

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PENGARUH KEPEMIMPINAN TERHADAP MOTIVASI KERJA DI PT. SWADAYA MUKTI PRAKARSA, KETAPANG Fransiska Ekobelawati; Zulimi Zulimi; Marjono Marjono
Jurnal Ekonomi STIEP Vol. 8 No. 1 (2023): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v8i1.115

Abstract

This research is based on phenomenon of a work motivation of higher education administration employee. It’s interesting to study the effect of leadership on the work motivation of higher education administration employee. This research uses quantitative method applying a survey approach. Respondents are education administration employees in PT. Swadaya Mukti Prakarsa, Desa Sempurna, Kecematan Sungai Laur, Kabupaten Ketapang, Kalimantan Barat with 55 respondents. This research result the hypothesis, can be said according to the hypotesis leadership had a significant effect on work motivation. It can been seen in α below 0,05 or below 5%. That indicate that hypotesis one accepted or relationship between leadership and work motivation is significant in this research. Leadership affectcs employee work motivation. That is, leadership to work motivation in higher education employee. Leadership is useful to motivate employee work in the organization especially in higher organization.
The Influence Of Financial Knowledge And Financial Satisfication On Financial Behavior With Financial Confidence As A Moderating Variable Rieneke Ryke Kalalo; Marjono Marjono; Lu’lu’ul Jannah; Syahida Norviana; Fitria Ningrum Sayekti
Innovative: Journal Of Social Science Research Vol. 3 No. 6 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i6.7104

Abstract

Perilaku keuangan yang baik penting bagi seorang pelajar untuk dapat mengelola keuangannya dan mencapai apa yang diinginkannya. Oleh karena itu, penelitian ini bertujuan untuk menganalisis pengaruh Pengetahuan Finansial dan Kepuasan Finansial terhadap Perilaku Finansial dengan Kepercayaan Finansial sebagai variabel moderasi. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan eksploratif. Data yang digunakan dalam penelitian ini adalah data primer yang dikumpulkan dengan menggunakan metode kuesioner. Data yang terkumpul dianalisis menggunakan alat analisis smart PLS 4.0. Penelitian ini dilaksanakan di Universitas Kristen Indonesia Tomohon sebagai representasi dari wilayah timur, Universitas Sriwiajaya sebagai representasi dari wilayah barat, dan di Universitas Negeri Yogyakarta sebagai representasi dari wilayah tengah.
Co-Authors Aminullah Labangge Ana Yuliana Dedi Julianto Fitria Ningrum Sayekti Fransiska Ekobelawati Hermanus Dingun Ika Nur Azmi Azhari Julianto, Dedi Junita Indriyati Labangge, Aminullah Lia Nurina Lu’lu’ul Jannah Rieneke Ryke Kalalo Sukma Febrianti Syahida Norviana Tia Apriani Yulius Paul Pian Zulimi Zulimi