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All Journal International Journal of Economics, Business and Innovation Research
Aminah Aminah
Faculty of Economics and Business, University of Bandar Lampung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Financial Statement Fraud Model: (Case Study on BUMN Companies for the 2021-2022 Period) Iin Ardi Yanti; Riswan Riswan; Aminah Aminah
International Journal of Economics, Business and Innovation Research Vol. 3 No. 02 (2024): March, International Journal of Economics, Business and Innovation Research (I
Publisher : Cita konsultindo

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The fraud problem that occurred at PT Waskita Karya recently became the background of this research. The purpose of this study was to determine the effect of the independent board of commissioners and institutional ownership on financial statement fraud and the role of financial performance in mediating the effect of the independent board of commissioners and institutional ownership on financial statement fraud. A quantitative approach is used in this study with the population, namely BUMN companies, for the 2021–2022 period, and purposive sampling is used to select samples. The number of samples was 17 for a two-year period, so 34 research data points were obtained. The results of this study show that the independent board of commissioners and institutional ownership have a negative and significant effect on financial statement fraud, and financial performance can mediate the effect of independent commissioners and institutional ownership on financial statement fraud. The conclusion of this study indicates that the number of commissioners in the company and the number of shares owned by institutions that can affect financial statement fraud, as well as the amount of supervision from independent commissioners and institutions that invest capital, will have an impact on the better financial performance of the company, and this will reduce the actions of managers to commit financial statement fraud.
Effectivity Of Prabayar System Implementation At PT PLN (Persero)ULP NATAR Riski Sapitri; Khairudin Khairudin; Aminah Aminah
International Journal of Economics, Business and Innovation Research Vol. 3 No. 02 (2024): March, International Journal of Economics, Business and Innovation Research (I
Publisher : Cita konsultindo

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The purpose of this study was to determine the effectiveness of implementing a prepaid system, as well as reducing the number of postpaid customer arrears. This research is a qualitative research conducted at PT PLN (Persero) ULP Natar because PT PLN (Persero) ULP Natar as a whole uses quite a lot of electricity, but the use of prepaid system electricity is still not effective in reducing the amount of arrears caused by the postpaid system. The research was conducted by directly interviewing the team leader and office employees. The results showed that the implementation of the prepaid system of PT PLN (Persero) ULP Natar was less successful / less effective. This research provides recommendations to PT. PLN (Persero) ULP Natar on how to priontize this issue to encourage more customers to switch to a prepaid electricity system for consumers in the area. This can be done by engaging clients in programmatic socialization, which includes education about prepaid electricity through campaigns featuring more engaging messages, promoting token top-ups through social media, websites, and banners. In addition, it is important to increase face-to-face interactions with customers to reinforce their beliefs about the benefits of using electricity.
Determinants Of Going Concerned Audit Opinion Acceptance Putri Meilinda; Riswan Riswan; Aminah Aminah
International Journal of Economics, Business and Innovation Research Vol. 3 No. 02 (2024): March, International Journal of Economics, Business and Innovation Research (I
Publisher : Cita konsultindo

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A going concern audit opinion is an opinion issued by the auditor that is used in order to consider the ability of a company or business to survive. This study aims to analyze the effect of profitability and company growth on the acceptance of going concern audit opinions by auditors in conducting audit assessments. Solvency variables are used as moderating variables in the study. The data used in this study are mining sector companies listed on the Indonesia Stock Exchange in 2020–2022. The sample amounted to 54 companies out of a total of 81 samples, and the sampling method was purposive sampling. The analysis technique uses logistic regression. The results of the research that has been done show that the variables of profitability and company growth have a negative influence on going concern audit opinions. While the solvency variable is able to moderate the negative effect of profitability and company growth on going concern audit opinions, The results of this study are one of the objectives of providing information to auditors so that they can pay attention to the various aspects studied in providing a sustainable audit.
Co-Authors Iin Ardi Yanti Khairudin Khairudin Putri Meilinda Riski Sapitri Riswan Riswan