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<![CDATA[PENGARUH PENGENDALIAN INTERNAL BISNIS ONLINE TERHADAP PENCEGAHAN FRAUD ]]>
<![CDATA[Febriyanti Pungkasih Rahadi]]>;
<![CDATA[Sri Sasmita]]>
<![CDATA[ Jurnal Akuntansi UMMI Vol. 1 No. 2 (2021): Jurnal Akuntansi UMMI ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Muhammadiyah Sukabumi ]]>
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DOI: 10.37150/jammi.v1i2.1149
<![CDATA[The development of online business in Indonesia is very fast. The rapid development of this online business cannot be separated from the development of internet technology in Indonesia. However, this does not guarantee that all online businesses have implemented effective and efficient internal controls in their business. To deal with the problem of online business fraud fraud, proper monitoring is needed within the online business internally The purpose of writing this journal is to be able to find out online business information and to find out the effect of online business internal control on fraud prevention and detection in the development of the world economy in Indonesia, especially in the field of online business. In preparing this journal, using descriptive qualitative methods using analysis, data, and utilizing existing theories as supporting materials. This journal uses secondary data sources obtained from other research journals and is based on the "Experian Global Fraud and Identity Report APAC" issued in May 2019. In preparing the journal, the author uses documentation data collection techniques from journals, books and related reports. The report "Experian Global Fraud and Identity Report APAC" issued in May 2019, explained that 40 percent of businesses in Indonesia experienced an increase in losses related to online fraud over the past 12 months. The majority of customers (77 percent) rated 'safety' as the most important element of their online experience. To prevent fraud, it starts with internal control in the online business by authenticating identity, checking, or detecting fraud. Internal control is a way to direct, monitor and measure the level of quality of human resources within an organization. It plays an important role in preventing and detecting fraud and protecting the organization's tangible resources (such as reputation or intellectual property rights such as trademarks).]]>
<![CDATA[PENGARUH FAKTOR-FAKTOR FUNDAMENTAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP HARGA SAHAM SEKTOR INFRASTRUKTUR, UTILITAS, DAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Kamilia Alshifa]]>
<![CDATA[ Jurnal Akuntansi UMMI Vol. 1 No. 2 (2021): Jurnal Akuntansi UMMI ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Muhammadiyah Sukabumi ]]>
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DOI: 10.37150/jammi.v1i2.1148
<![CDATA[This research aimed to analyze the effect of Earning per Share (EPS), Debt to Equity Ratio (DER), Price to Book Value (PBV), and Institusional Ownership (KI) on Stock Price of infrastructure, utility, and transportation companies in 2014-2018. Sampling was done by using purposive sampling method. Analysis used is panel data regression analysis using Eviews program version 9. The results show that in partially, Earning per Share (EPS) and Price to Book Value (PBV) have significantly affected on stock price, whereas Debt to Equity Ratio (DER) and Institusional Ownership (KI) have no significantly affected on stock price. Simultaneously, all the variables together have significantly affected on stock price. The coefficient of determination shown from adjusted R-Squared value of 0,4825. This means that the dependent variabel is 48,25% can be explained by the four independent variables, while the remaining 51,75% is explained by other factor outside this research model.]]>
<![CDATA[PENGARUH AUDIT INVESTIGASI TERHADAP PENGUNGKAPAN FRAUD DI INDONESIA ]]>
<![CDATA[Ayu Wulandari]]>;
<![CDATA[Melandari Eka Putri]]>;
<![CDATA[Yeni Marlina]]>
<![CDATA[ Jurnal Akuntansi UMMI Vol. 1 No. 2 (2021): Jurnal Akuntansi UMMI ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Muhammadiyah Sukabumi ]]>
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DOI: 10.37150/jammi.v1i2.1147
<![CDATA[Fraud is a problem that continues to date. Because no company or institution is immune from this fraud, companies or government agencies are required to build internal controls. with the role of auditing in the company, it can help the government or company to minimize the occurrence of weaknesses, errors and risks of theft. This is what motivates the author to explain more about the role of audit investigations. The method in this research is to use qualitative research methods with secondary data sources from the Association of Cerified Fraud Examiners, then the data collection process is carried out using documentation techniques which means that the data comes from the internet and books that have discussed the role of audit investigations. The results of this study. The role of internal audit is as a supervisor against fraud. Internal audit is responsible for helping management prevent fraud by testing and evaluating the reliability and effectiveness of controls in line with the potential risk of fraud in various segments. With the audit, it is hoped that the implementation of a country that is clean and free from corruption, collusion and nepotism is expected.]]>
<![CDATA[PENGARUH PENGENDALIAN INTERNAL TERHADAP PENGELOLAAN DAN PENDISTRIBUSIAN ZAKAT DI BADAN AMIL ZAKAT NASIONAL KOTA DAN KABUPATEN SUKABUMI ]]>
<![CDATA[Jeni Rahman]]>
<![CDATA[ Jurnal Akuntansi UMMI Vol. 1 No. 2 (2021): Jurnal Akuntansi UMMI ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Muhammadiyah Sukabumi ]]>
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DOI: 10.37150/jammi.v1i2.1146
<![CDATA[The aim of this study determines the influence of internal controls for the management and distribution of zakat. The variables used in research are internal control, management and distribution of zakat. Respondents in this study were employees of the National Zakat Agency (BAZNAS) City and Sukabumi. Of the 30 questionnaires distributed, obtained 30 questionnaires which can be used in data processing. Data analysis using IBM SPSS program version 23. The statistical method used is simple linear regression test and test hypotheses using partial test (t test) and the coefficient of determination (R2). After analysis found that partial internal controls affect the zakat management, internal control influential againts zakat distribution, management and distribution of zakat together - equally influenced by internal controls. Deterninasi coefficient indicates the effect of internal controls for the management of zakat amounting to 47.5% while the remaining 52.5% is influenced by other factors not examined. While the influence of internal control over the distribution of zakat amounting to 33.8% while the remaining 66.2% is influenced by other factors not examined.]]>
<![CDATA[PERANAN AUDIT OPERASIONAL TERHADAP EFEKTIVITAS PEMBERIAN KREDIT (Studi Kasus pada PT. Pegadaian (Persero) Cabang Sukabumi) ]]>
<![CDATA[Fany Savitri]]>
<![CDATA[ Jurnal Akuntansi UMMI Vol. 1 No. 2 (2021): Jurnal Akuntansi UMMI ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Muhammadiyah Sukabumi ]]>
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DOI: 10.37150/jammi.v1i2.1145
<![CDATA[This study aims to determine the role of the operational audit of the effectiveness of the provision of credit to the PT. Pegadaian (Persero) Branch Sukabumi, the variables used in this study is the operational audit and effectiveness of credit. The method used in this research is descriptive and associative. The scale used is ordinal scale. The population in this study were all employees at PT. Pegadaian (Persero) Branch Sukabumi. The data used are primary data and secondary data. Data were collected and analyzed using validity and reliability test, test the classical assumption of normality test, simple linear regression, hypothesis testing using t test, and test the coefficient of determination. Validity test results showed that all the questions for the independent variables and the dependent variable is declared invalid. Reliability test results unreliable. The result of the classical assumption of normality test showed that the role of the operational audit of the effectiveness of the credit granting normal distribution. The results of hypothesis testing (t-test) showed that t = 9.898> t table = 2.048. It can be concluded that the operational audits contribute significantly to the effectiveness of the loan. Results from test determination coefficient obtained the role of operational audit of the effectiveness of credit amounted to 77.8%. While the remaining 22.2% is influenced by other factors.]]>
<![CDATA[PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) TERHADAP PENYUSUNAN LAPORAN KEUANGAN PADA KOPERASI PEGAWAI REPUBLIK INDONESIA MOTEKAR ]]>
<![CDATA[Fanni Tri Pratiwi]]>
<![CDATA[ Jurnal Akuntansi UMMI Vol. 1 No. 2 (2021): Jurnal Akuntansi UMMI ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Muhammadiyah Sukabumi ]]>
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DOI: 10.37150/jammi.v1i2.1144
<![CDATA[This study aims to determine how the application of Financial Accounting Standards Entities Without Public Accountability to the preparation of financial statements in KPRI Motekar. This is done because of the presence of SAK ETAP is expected to be able to help KPRI Motekar to prepare financial statements better. The research methodology used is the method deskriptif with a qualitative approach. The data used is primary and secondary data. The primary data obtained from interviews, observation and documentation. Secondary data were obtained from literature review conducted through theoretical data search that has to do with the object of research that utilizes the data cooperative form of financial statements, books proponents of the theory, and the results of previous studies. The results showed that KPRI Motekar SAK ETAP not apply in its financial statements, because of lack of socialization to the cooperative and the lack of human resources who understand accounting.]]>
<![CDATA[PENGARUH SISTEM PENGENDALIAN INTERN TERHADAP PEMBERIAN KREDIT GADAI PADA PT. PEGADAIAN (PERSERO) CABANG SUKABUMI ]]>
<![CDATA[Fani Anggraeni]]>
<![CDATA[ Jurnal Akuntansi UMMI Vol. 1 No. 2 (2021): Jurnal Akuntansi UMMI ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Muhammadiyah Sukabumi ]]>
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DOI: 10.37150/jammi.v1i2.1143
<![CDATA[This study aims to determine the effect of the Effectiveness of Internal Control System Pawn Lending at PT. Pegadaian (Persero) Branch Sukabumi. The variables used in this study of Internal Control System and Lending. The scale used is ordinal scale. Data were collected and then analyzed using validity and reliability test, test the classical assumption of normality, simple regression analysis, hypothesis testing using t test and coefficient of determination. Validity test results showed that all statements for the independent variables and the dependent variable is declared invalid. Reliability test results show that the instruments are independent and dependent variables is reliable. The result of the classical assumption of normality shows that the effect on the of internal control systems of credit pawn normal distribution. Results of testing the hypothesis (t-test) showed that the internal control systems significantly influence the of the provision of mortgage loans. Dah test results coefficient of determination of 77.9%. While the remaining 22.1% is influenced by other factors not examined.]]>
<![CDATA[PENGARUH RETRIBUSI PASAR DAN RETRIBUSI PERSAMPAHAN/ KEBERSIHAN TERHADAP PENDAPATAN ASLI DAERAH KOTA SUKABUMI (Studi Kasus Pada Dinas Pendapatan Pengelola Keuangan Dan Aset Daerah) ]]>
<![CDATA[Eri Hermawan]]>
<![CDATA[ Jurnal Akuntansi UMMI Vol. 1 No. 2 (2021): Jurnal Akuntansi UMMI ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Muhammadiyah Sukabumi ]]>
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DOI: 10.37150/jammi.v1i2.1142
<![CDATA[Local Revenues (PAD) is sources of local financing, because the ability of economic performace measured by the extent contributions made by Local Revenues (PAD) to APBD. Local Revenues is sources to local tax result local retribution,result wealth management local separated and others Local Revenues legitimate. Local Retribution divided into 3 type is general service retribution,business services retribution, and certain licensing retribution,in this case author examined in field general service retribution one of them is market retribution and retribution waste. This study analyzed the influence of Market Retribution and Retribution Waste to Local Revenues (PAD) in Sukabumi City period 2011 up to 2015. Variable use this study is Market Retribution, Retribution Waste as variable dependen and Local Revenues (PAD) use variable independen. Respondents in this study is part of the financia statements to revenue department manager, finances and assets local period 2011 up to 2015 Sukabumi City which can be included in data processing. Data analysis using the program SPSS version 22. Statistical methods used to tested the hypothesis is multiple linear regression analysis. After analyzed using t test is find that the partial Market Retribution positive effect of 2,519>2.00247 to Local Revenues (PAD). And to Retribution Waste in partial positive effect of 3,447>2.00247 to Local Revenues (PAD). While Market Retribution and Retribution Waste after in analyzed use f test in simultaneously positive effect of 11% to Local Revenues (PAD) and the rest is influenced by others factors not examined by the author.]]>
<![CDATA[PENGARUH PENERAPAN SISTEM AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN ]]>
<![CDATA[Eji Saroji]]>
<![CDATA[ Jurnal Akuntansi UMMI Vol. 1 No. 2 (2021): Jurnal Akuntansi UMMI ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Muhammadiyah Sukabumi ]]>
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DOI: 10.37150/jammi.v1i2.1138
<![CDATA[In conducting its business, the company in this case can not be separated from the financial statements . The financial statements have an important role in the process of measurement and assessment of corporate performance as well as useful in decision making . Many parties such as management , shareholders , creditors , governments and others with an interest in the financial statements . Financial statements must be prepared in such a way so as to meet the needs of all those who need them. Based on the findings and observations that occur in the field ( initial research ) , In carrying out its operations , the company has constraints in preparing its financial statements , in this case the company has not made the recording of financial statements and structured and frequent errors in recording , since less berkompetennya sources human resources in the field of accounting . The Company only records in a simple financial reports and accounting systems in the financial statements have not been used properly . The company therefore difficult to make a tax return , and the owner of the enterprise is difficult for decision-making in carrying out operational activities .The study aims to determine the effects of the application of the accounting system of the quality of financial statements. Variables used in this reseach is the accounting system and the quality of financial statements Responden in this study were employees CV. Mutia Tour and Akbar Wisata Tour. Of the 30 questionnaires obtained can be used in data processing. Using data analysis IBM SPSS version 23. The statistical method used is simple linear regression test and test hypoteses using partial test (t test) and the coefficient of determonation (R2). After analysis found the partial accounting system affect the quality of financial reporting. The coefficient of determination indicates the effect of the accounting system of the quality of the financial statements at 28,2% while the rest of 71,8% are affected by other factors not examined.]]>
<![CDATA[Pengaruh Pendapatan Asli Daerah Terhadap Belanja Modal Pada Pemerintah Kota Sukabumi ]]>
<![CDATA[Desi Rahayu Agustian]]>
<![CDATA[ Jurnal Akuntansi UMMI Vol. 1 No. 1 (2020): Jurnal Akuntansi UMMI ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Muhammadiyah Sukabumi ]]>
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DOI: 10.37150/jammi.v1i1.953
<![CDATA[This study aims to determine how much influence the local revenue to capital expenditure in the local government of Sukabumi. Independent variables used in this research is the local revenue, and the dependent variable used is capital expenditure. The sample used in this study is the realization of the budget report for 36 months of 2012-2014. The method used in this research is descriptive method with associative method. Data analysis techniques used in this study is a simple linear regression analysis. Hypothesis testing is done by using the t test and the coefficient of determination. Processing data using statistical product and service solutions. (SPSS)23. Based on the results of the analysis showed that the value ajusted R2 is equal to 0.698, which means that the local revenue effect on capital spending by 48.7%, while 51.3% are influenced by other factors not mentioned in the study.]]>
