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All Journal Jurnal Kajian Akuntansi Jurnal Ilmiah Universitas Batanghari Jambi Akuntabel : Jurnal Ekonomi dan Keuangan EKONOMIS : Journal of Economics and Business Eksis: Jurnal Ilmiah Ekonomi dan Bisnis EQIEN - JURNAL EKONOMI DAN BISNIS JBMR: Journal of Business and Management Review Majalah Ilmiah Manajemen dan Bisnis Jurnal Abdi Masyarakat Indonesia
Krisnhoe Sukma Danuta, Krisnhoe Sukma
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Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Crowe's Fraud Pentagon Theory dalam Pencegahan Fraud pada Proses Pengadaan melalui E-Procurement Krisnhoe Sukma Danuta
Jurnal Kajian Akuntansi Vol 1, No 2 (2017): DESEMBER 2017
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v1i2.826

Abstract

AbstractThis research aims to identify how much the use of e-procurement can prevent or reduce things that trigger the occurrence of fraud, given the high level of corruption that occurs in the government procurement of goods/services. This research used qualitative method with a case study conducted in Procurement Services Unit, E-Procurement Services Unit, and the Inspectorate at one of the local government in Yogyakarta Region. This study focuses on two additional elements in crowe's fraud pentagon theory: arrogance and competence. The analysis results show e-procurement can reduce arrogance and competence through transparency obtained after using e-procurement. The limitations of this study is e-procurement only reaches the provider section which does not cover the entire procurement process. Keywords: E-procurement; Fraud; Fraud pentagon; Government procurement. Abstrak Penelitian ini bertujuan untuk melihat seberapa banyak pemanfaatan e-procurement dapat mencegah atau mengurangi hal-hal yang memicu terjadinya fraud, mengingat tingginya tingkat korupsi yang terjadi pada proses pengadaan barang jasa pemerintah. Penelitian ini menggunakan metode kualitatif studi kasus yang dilakukan pada Unit Layanan Pengadaan (ULP), Layanan Pengadaan Secara Elektronik (LPSE), dan Inspektorat salah satu pemerintah daerah di Wilayah Yogyakarta. Penelitian ini fokus pada dua elemen tambahan dalam crowes fraud pentagon theory yaitu arogansi dan kompetensi. Hasil analisis menunjukan e-procurement dapat mengurangi timbulnya arogansi dan kompetensi melalui transparansi yang diperoleh setelah menggunakan e-procurement. Keterbatasan dalam penelitian ini adalah e-procurement yang hanya menjangkau bagian pemilihan penyedia yang tidak mencakup keseluruhan proses pengadaan barang jasa.Kata kunci: E-procurement; Fraud; Fraud pentagon; Pengadaan barang jasa.
Pengaruh Intensitas Modal, Leverage, Likuiditas dan Profitabilitas terhadap Agresivitas Pajak Mufrihatul Awaliyah; Ginanjar Adi Nugraha; Krisnhoe Sukma Danuta
Jurnal Ilmiah Universitas Batanghari Jambi Vol 21, No 3 (2021): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v21i3.1664

Abstract

This purpose of this study was to determine the effect of independent variabels: capital intensity, leverage, liquidity and profitability on the dependent variable namely tax aggressiveness, which is proxied by using CETR in food and beverage sub sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The population in this study were 26 companies and obtained 13 companies using purposive sampling method. The data used is secondary data in the form of financial reports obtained through the website www.idx.co.id and the official website of the related company. The method in this research is panel data regression using Eviews software. The results showed that the capital intensity and profitability variabels had no positive on tax aggressiveness, while the leverage and liquidity variabels have a positive and significant effect on tax aggressiveness.
Tax Avoidance of Mining Companies From the Return on Assets, Institutional Ownership, and Audit Committee Perspectives Tjahjani Murdijaningsih; Maratus Solihah; Krisnhoe Sukma Danuta
Journal of Business and Management Review Vol. 1 No. 2 (2020): (Issue-August)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (851.229 KB) | DOI: 10.47153/jbmr12.172020

Abstract

Taxes are the largest state revenue, but tax companies are a burden that can reduce profits received by shareholders. Then in 2019 tax revenue from the mining sector in 2019 experienced a significant decline. Based on this, this study aims to see how the level of profitability of companies, institutional ownership and audit committees affect mining companies in avoiding taxes. By using 19 company samples for the 2016-2018 period, researchers found that profitability and audit committees could increase corporate tax avoidance. whereas institutional ownership has no influence on tax avoidance.
Analisis Kemampuan Keuangan Daerah terhadap Kemiskinan: Studi Empiris di Sumatera Utara Sodik Dwi Purnomo; Krisnhoe Sukma Danuta
Ekonomis: Journal of Economics and Business Vol 6, No 1 (2022): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v6i1.513

Abstract

Regional Autonomy Policy is intended to improve the performance of regional economic development, in general this policy can spur regional economic growth, but whether the policy is also able to reduce poverty in the region, this situation is the main problem of this study, so this research is aimed at finding out the influence of regional financial capacity on poverty in regencies / cities in North Sumatra province. The data used are secondary data in the form of panels sourced from the Central Statistics Agency (BPS) and the Directorate General of Fiscal Balance (DJPK), for 33 districts / cities in North Sumatra province from the period of 2010-2019. The research method uses multiple linear regression. The results showed that ratio of regional financial independence and Degree of Fiscal Decentralization has no significant negative relationship to poverty. Government Expenditure in the Health Sector has a significant negative relationship to poverty. This finding implies that the local government must improve health services as a whole in all districts/cities in North Sumatra Province.
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Leverage Terhadap Ketepatan Waktu Pelaporan Keuangan Lilis Handayani; Krisnhoe Sukma Danuta; Ginanjar Adi Nugraha
Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12, No 1 (2021): Mei
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/eksis.v12i1.240

Abstract

This study aims to determine the effect of profitability, company size, and leverage on the timeliness of financial reporting. This research is quantitative research, using secondary data from financial statements. Purposive sampling method were used in this research, resulting 26 companies in basic manufacturing and chemical industrial sectors listed on the Indonesia Stock Exchange, 2016 to 2018 period as sample. Analysis of the data used in this study is logistic regression. The results show that the profitability has a significant positive effect on the timeliness of financial reporting, company size does not affect the timeliness of financial reporting, and leverage have significant negative effects to timeliness of financial reporting. This research can be used by the companies to improve their timeliness of financial reporting.
Sistem Manajemen Keuangan sebagai Strategi Penguatan UMKM Masyarakat di Desa Kutaliman Kecamatan Kedungbanteng Kabupaten Banyumas Isnaeni Rokhayati; Harsuti Harsuti; Ratna Pujiasuti; Sodik Dwi Purnomo; Bagus Adhitya; Krisnhoe Sukma Danuta
Jurnal Abdi Masyarakat Indonesia Vol 2 No 4 (2022): JAMSI - Juli 2022
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jamsi.395

Abstract

Kegiatan penyuluhan kepada masyarakat sangat diperlukan guna menambah ilmu pengetahuan, wawasan, pengalaman dan ketrampilan manajerial masyarakat pada umumnya. Ilmu manajemen merupakan sebuah ilmu yang sangat penting untuk diterapkan dalam pengelolaan organisasi, pengelolaan kegiatan usaha atau usaha mikro kecil dan menengah dan pengelolaan ekonomi rumah tangga masyarakat pedesaan. Untuk itu dirasa sangat perlu memberikan pengetahuan dan ketrampilan bagi masyarakat tentang ilmu ekonomi khususnya ilmu manajemen keuangan. Tujuan penyuluhan kepada masyarakat ini adalah untuk meningkatkan pengetahuan tentang Ilmu Manajemen keuangan yang digunakan untuk mengelola kegiatan usaha Keluarga atau pemilik usaha UMKM, khususnya diperuntukkan bagi ibu-ibu PKK yang memiliki usaha di Desa Kutaliman, Kecamatan Kedungbanteng, sehingga diharapkan dapat membantu dalam mengatur kesejahteraan keluarga. Metode yang dilakukan antara lain memberikan informasi serta penyuluhan tentang manajemen keuangan bagaimana melakukan pengelolaan bisnis atau UMKM dengan cara melakukan pengelolaan kas, pemisahan keuangan keluarga dengan keuangan usaha, serta berusaha melakukan pengembangan usaha dan inovasi produk. Diharapkan masyarakat desa dapat memahami dan mengetahui strategi yang dapat memberikan motivasi untuk tetap bertahan dan kelangsungan hidup usaha menjadi terjamin. Sehingga dengan kegiatan usaha yang semakin berkembeng masyarakat secara umum dapat meningkatkan kesejahteraan dan taraf hidupnya.
PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE, DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN Krisnhoe Sukma Danuta; Minadi Wijaya
Majalah Imiah Manajemen & Bisnis Vol 17 No 1 (2020): Majalah Ilmiah Manajemen & Bisnis
Publisher : FEB UNWIKU PURWOKERTO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.696 KB)

Abstract

This research was conduct to analyze the effect of managerial ownership, leverage, and audit quality on the  financial statements integrity of manufacturing companies listed on the IDX from 2016 to 2018. Purposive sampling method were used as sampling method which results in 35 companies as the sample. Data research analysis using multiple linear regression with the help of SPSS 22. The results showed that leverage has a negative effect on the integrity of financial statements, while managerial leadership and audit quality have no effect on the integrity of financial statements.
ANALISIS FAKTOR-FAKTOR PADA PERATAAN LABA minadi wijaya; Krisnhoe Sukma Danuta Krishnoe
Majalah Imiah Manajemen & Bisnis Vol 17 No 2 (2020): Majalah Ilmiah Manajemen & Bisnis
Publisher : FEB UNWIKU PURWOKERTO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.191 KB)

Abstract

The practice of income smoothing is a form of dysfunctional behavior in earnings management that is rife in this era of rapid business development, where managers intentionally change the company's financial statements with the aim of flattening the value of the company's earnings over several periods to make it look stable. The practice of perataan laba is considered as a solution to the very unstable profit conditions. This study aims to examine the effect of cashholding, net profit margin, and financial leverage on income smoothing. The population in this study were 44 banking subsector companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The sampling method uses a purposive sampling technique and produces a sample of 37 companies. The results of this study indicate that net profit margin has a significant negatif effect on perataan laba, while cashholding and financial leverage have no significant effect on income smoothing
ANALISIS PERBANDINGAN TINGKAT KESEHATAN BANK SEBELUM DAN SAAT PANDEMI COVID-19 DI INDONESIA PADA BANK PEMBANGUNAN DAERAH MENGGUNAKAN METODE CAMEL Minadi Wijaya; Shifa Ummu Zhaba; Krisnhoe Sukma Danuta; Ginanjar Adi Nugraha
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i03.1082

Abstract

The purpose of this study was to identify and analyze different levels of bank health in terms of each aspect of CAMEL at Regional Development Banks (BPD) before and during the Covid-19 Pandemic in Indonesia in 2018-2021. The research method used is a quantitative method. The data used is secondary data in the form of banking annual reports for 4 years of observation, from 2018 to 2021. The population of this study amounted to 27 banks, the entire population was sampled using the Total Sampling/Census technique. The analytical method used is descriptive statistical analysis and One- Way Anova test. The results show that there is no significant difference between BPD's Capital (CAR), Asset (NPL), Management (NPM), and Earning (ROA) between before and during the Covid- 19 Pandemic in Indonesia, while BPD Liquidity (LDR) has a significant difference between before and during the Covid-19 Pandemic in Indonesia. Efforts that need to be made by BPD are to increase the provision of capital adequacy, company profits and short-term liability capabilities so that the ratio value increases so that even in crisis conditions it can maintain the healthy of its bank in the healthy category or even increase, not decrease. Keywords: Bank Health; CAMEL Method; and Covid-19 Pandemic.
ANALSIS KINERJA HOME INDUSTRY BATIK DI DESA PAPRINAN KECAMATAN BANYUMAS KABUPATEN BANYUMAS Anisa Fatmawati; Tjahjani Murdijaningsih; Krisnhoe Sukma Danuta; Trias Tinton Handy Rahmawan
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i03.1083

Abstract

The existence of micro, small and medium enterprises (MSMEs) plays an important role in the economy of a region or country, especially in Indonesia. Papringan village is one of the villages with potential for progress in the batik industry sector, where this village has assets of Banyumasan batik where most of the women in Papringan village have batik activities to fill their spare time, in order to help family income. , efficiency, BEP, and the level of welfare of the batik home industry business in Papringan Village, Banyumas District, Banyumas Regency. This study uses the analysis method of the micro approach formula, and KHL analysis. The results of this study indicate that the home business of the batik industry is in a favorable condition with an average net income of Rp. 759,011, and has been efficient with an R/C ratio > 1, which is 1.3. The average BEP in Units is 2 units and BEP in rupiah is Rp. 877,865, these results show the BEP value is smaller than the average number of productions of 18 units, and the average revenue is Rp. 347,121. while the welfare level of batik business actors is mostly not prosperous, this is indicated by the average per capita income of Rp. 957,595 which is still below the UMK Banyumas 2022.
Co-Authors Adhitya, Bagus Anisa Fatmawati Cahyo, Heru harsuti Isnaeni Rokhayati Lilis Handayani Maratus Solihah Minadi Wijaya Minadi Wijaya Minadi Wijaya Mufrihatul Awaliyah Muntahanah, Siti Murdijaningsih, Tjahjani Nugraha, Ginanjar Adi Purnomo, Sodik Dwi Ratna Pujiasuti Santi Suciningtyas Shifa Ummu Zhaba Siti Muntahanah Sri Sundari Suripto Suripto Surveyandini, Mayla Tri Handayani Trias Tinton Handy Rahmawan