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IRWANSYAH
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INDONESIA
EBID:Ekonomi Bisnis Digital
Published by STMIK Widuri
ISSN : -     EISSN : 30248450     DOI : 10.37365/ebid
Core Subject : Economy,
Economics, Econometrics & Finance
The Infotech : Journal of Technology Information is a scientific journal that contains research results written by lecturers, researchers and practitioners. This journal is expected to develop research and make a meaningful contribution to increasing research resources in the field of Information Technology. Infotech published by the Institute for Research and Community Service (LPPM) STMIK Widuri with open access. Every published article has a digital object identifier (DOI). ISSN 2620-5181 (Online) ISSN 2460-2108 (Print)
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 28 Documents
 1   2   3 
PENGARUH INFLASI, SUKU BUNGA, NILAI TUKAR, DAN PERTUMBUHAN EKONOMI TERHADAP IHSG Muhammad Dhenis Aika Putra Hakim; Virna Sulfitri
EBID:Ekonomi Bisnis Digital Vol 1, No 2 (2023): Desember
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v1i2.180

Abstract

This study aims to provide empirical evidence regarding the effect of inflation, interest rates,exchange rates and economic growth on the IDX Composite.The data sample for this research was taken from the monthly reports of BPS and Bank Indonesia for the 2018 – 2022 period. The research sample was selected using the randomized sampling method and a total of 60 samples were obtained.This study uses multiple linear regression analysis to analyze the effect of inflation, interestrates, exchange rates and economic growth on the IDX Composite. The results of this study indicatethat inflation has no effect on the IDX Composite. Meanwhile, interest rates and exchange rates have anegative effect on the IDX Composite. And, Economic Growth has a positive effect on the IDX Composite
PENDIDIKAN AKUNTANSI FORENSIK DAN INVESTIGASI PENIPUAN Hasna Hanifah; Harti Budi Yanti
EBID:Ekonomi Bisnis Digital Vol 1, No 1 (2023): Juli
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v1i1.170

Abstract

Tingginya kasus kecurangan yang terjadi di Indonesia, baik dalam sektor keuangan maupun publik telah menyebabkan banyak kerugian bagi masyarakat Indonesia, juga menjadi perhatian bagi dunia global. Tingginya kasus kecurangan tersebut memerlukan akuntan forensik yang handal dalam bidangnya termasuk dalam menginvestigasi penipuan yang terjadi dalam sebuah perusahaan/organisasi di Indonesia. Penelitian ini menjelaskan beberapa perumusan masalah, diantara lain tentang apakah apakah akuntansi forensik mempengaruhi kinerja auditor forensik, apakah kemampuan investigasi penipuan mempengaruhi kinerja auditor forensik, dan yang terakhir  tentang apakah pengalaman pengetahuan dan keterampilan investigasi forensik. Penelitian ini memiliki peran dan implikasi penting bagi para pembaca, terutama bagi para auditor, akuntan forensik, dan penyelidik penipuan. Teknik pengumpulan jenis data yang dipakai oleh peneiliti yaitu data primer dengan mendistribusikan kuesioner kepada para mahasiswa S1 Akuntansi yang terdaftar aktif pada universitas-universitas di Indonesia. Hasil yang didapatkan dalam penelitian ini yaitu Pendidikan Akuntansi Forensik juga Investigasi Penipuan berpengaruh terhadap Kinerja Auditor Forensik. Peneliti merekomendasikan kepada para peneliti selanjutnya untuk mengimplementasikan dan mengembangkan hasil dari penelitian ini agar hasil dari penelitian ini menjadi lebih baik.
PENGARUH PENGENDALIAN INTERNAL, INTEGRITAS KARYAWAN DAN KOMITMEN ORGANISASI TERHADAP PENCEGAHAN KECURANGAN Alfira Tifa Muliza; Christina Dwi Astuti
EBID:Ekonomi Bisnis Digital Vol 1, No 2 (2023): Desember
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v1i2.225

Abstract

This research aims to determine the influence of Internal Control, Employee Integrity, and Organizational Commitment on Fraud Prevention within PT Bank Negara Indonesia Tbk. Jakarta City area. The data for this research were 114 employees from PT Bank Negara Indonesia Tbk. Jakarta City area. This research method is a quantitative research method with primary data obtained from questionnaire data which is measured using an interval scale. The data analysis technique in this research uses multiple linear regression analysis. The results of this research show that Internal Control has no effect on fraud prevention, employee integrity has a positive effect on fraud prevention, Organizational Commitment has a positive effect on fraud prevention.
PENGARUH FRAUD DIAMOND TERHADAP FRAUDULENT FINANCIAL REPORTING DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN NON CYCLICAL YANG TERDAFTAR.DI BURSA EFEK.INDONESIA.TAHUN 2018-2021) Tiara Sabhrina; Murtanto Murtanto; Deliza Henny
EBID:Ekonomi Bisnis Digital Vol 1, No 2 (2023): Desember
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v1i2.188

Abstract

This research aims to analyze the effects of Fraud Diamond, which is divided into pressure, opportunity, rationalization, and capability, on fraudulent financial reporting with the audit committee as a moderating variable in the consumer goods industry sector in manufacturing corporations listed on the Indonesia Stock Exchange (BEI). In this research, purposive sampling was used to select 24 samples focused on corporations in the non-cyclical consumer goods industry sector during the 2018-2021 period. The data used came from secondary sources, such as financial reports and corporate annual reports downloaded from corporate websites and the Indonesian Stock Exchange website. Data analysis was carried out using a multiple regression model through the SPSS (Statistical Program for Social Science) data processing application. The research results indicate that there is a positive influence of rationalization factors on fraudulent financial reports. However, pressure and opportunity factors do not have a positive influence on fraudulent financial reports. Apart from that, the capability factor has a negative influence on fraudulent financial reports. It is important to note that the audit committee was unable to reduce the influence of pressure, opportunity, capability and rationalization factors on fraudulent financial reports.
CUSTOMER/SOCIETY INFLUENCE, APPLICATION OF ISO 14001 (REGULATION), ENVIRONMENTAL CONSERVATION COSTS, MORAL AND CORPORATE SOCIAL RESPONSIBILITY ON ENVIRONMENTAL MANAGEMENT ACCOUNTING PERFORMANCE Anita Ghalda; Harti Yanti
EBID:Ekonomi Bisnis Digital Vol 1, No 1 (2023): Juli
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v1i1.175

Abstract

With the existence of new learning in the field of environmental accounting and the importance of the environment for the community. Researchers made this study with the aim of examining the influence of Customers/Society, ISO 14001, Environmental and Moral Conservation Costs and Corporate Responsibility on Environmental Management Accounting Performance. Researchers used primary data collection techniques, where the respondents of this study were active employees in the manufacturing industry. The results of this study are Corporate Morale and Responsibility have a positive effect on Environmental Management Accounting Performance. Whereas Customers/Society, ISO 14001, and Environmental Conservation Costs have no effect on the Performance of Environmental Management Accounting. The researcher recommends for further research to further develop the research by adding samples and variables to further refine the research.
PENGARUH TINGKAT PENDIDIKAN, PENGETAHUAN AKUNTANSI DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN UMKM (STUDI PADA UMKM KECAMATAN KALIDERES) Atikah Hijriyanah; Harti Budi Yanti
EBID:Ekonomi Bisnis Digital Vol 1, No 2 (2023): Desember
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v1i2.216

Abstract

The aim of this research is to study how the level of education, accounting knowledge, and use of information technology affect the quality of financial reports of small and medium enterprises (MSMEs). This research involved 460 MSMEs in Kalideres, and 40 respondents were selected as data samples. This research was conducted using quantitative methods. The IBM SPSS Statistics 25 application is a program used to analyze data. The research results show that the quality of financial reports is not influenced by the level of education; On the contrary, accounting knowledge using information technology has a positive effect on the quality of financial reports.
PENGARUH INOVASI TEKNOLOGI, LITERASI KEUANGAN TERHADAP KINERJA KEUANGAN DENGAN INKLUSI KEUANGAN SEBAGAI VARIABEL INTERVENING KASUS UMKM DI JABODETABEK Fitriana Nur Aini; Christina Dwi Astuti
EBID:Ekonomi Bisnis Digital Vol 1, No 2 (2023): Desember
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v1i2.181

Abstract

Purpose this study aims to examine the effect of technological innovation, financial literacy on financial performance with financial inclusion as an intervening variable. This type of research is quantitative research. The data used in this study is primary data. The population in this study is all MSME actors and the sample of this study is food and beverage MSMEs in Jabodetabek. The sampling technique uses the hair formula by multiplying 29 indicators by five. From this data, 145 respondents were obtained. The analysis used is a multip1e 1inear regression ana1ysis method. The resu1ts of the ana1ysis show that technological innovation and financia11iteracy have a positive effect on the financial inclusion of food and beverage MSMEs in Jabodetabek and vice versa technological innovation does not directly affect the financial performance of food and beverage MSMEs in Jabodetabek, but is mediated by financial inclusion. Financial literacy has a direct effect on the financia1 performance of food and beverage MSMEs in Jabodetabek and is not mediated by financial inclusion.
ANALYSIS OF PRESSURE AND OPPORTUNITY FACTORS ON FRAUD OF FINANCIAL REPORTS IN MANUFACTURING COMPANY Lulu Ainun; Harti Budi Yanti
EBID:Ekonomi Bisnis Digital Vol 1, No 1 (2023): Juli
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v1i1.171

Abstract

Fraud is an act of an individual or a group of people that aims to generate personal or group benefits from the actions taken, including actions that can harm other individuals and business entities. The purpose of this study is to test, and provide empirical evidence about the effect of financial stability, external pressure, financial targets, and the effectiveness of oversight of fraudulent financial reporting. This type of research is quantitative research with purposive sampling technique. The population of this study is manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange in 2019-2021 with a sample of 27 companies. The statistical data analysis method used is panel data regression. The conclusion of this study is that financial stability and effectiveness of supervision have a positive effect on fraudulent financial reporting, while external pressure and financial targets have a negative effect on fraudulent financial reporting.
PERANCANGAN SISTEM PAKAR DALAM MENDIAGNOSA KERUSAKAN CCTV BERBASIS WEB MENGGUNAKAN METODE FORWARD CHAINING (STUDI KASUS: PT.MNC PICTURES) Andica Dinata; Asrul Sani
EBID:Ekonomi Bisnis Digital Vol 1, No 2 (2023): Desember
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v1i2.226

Abstract

The use of Closed Circuit Television (CCTV) has almost become a common necessity in the current era, especially for security, where it is to record an incident 24 hours a day which can be immediately broadcast or stored as evidence if one day it is needed. Closed Circuit Television or better known as CCTV is equipment that functions to record events in real time in a room. The research objective is to build a web-based expert system that is able to diagnose damage to CCTV and implement the forward chaining method. Data collection methods are observation, interviews and literature study. Meanwhile, the research method used is forward chaining. The result is that an expert system can be built on a web basis and is able to diagnose damage to CCTV and also the forward chaining method can be implemented to overcome the uncertainty of the expert system diagnosis results.
PENGARUH PERENCANAAN PAJAK, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI PADA TAHUN 2017-2021 Raja Fadhel Al - Faraby Tjakraprajitna; Murtanto Murtanto; Hotman Tohir Pohan
EBID:Ekonomi Bisnis Digital Vol 1, No 2 (2023): Desember
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v1i2.190

Abstract

The purpose of this study is to examine and explain the effect of tax planning, leverage, and company size on manufacturing companies in the consumer goods industry sector which are listed at the Indonesian Stock Exchange in 2017-2021. This research was conducted at the Indonesia Stock Exchange for manufacturing companies in the consumer goods industry sector using secondary data and a purposive sampling method. The data analysis method used is quantitative analysis using descriptive statistics, panel data regression analysis, and hypothesis testing using E-views version 10. The results of this research show that tax planning and firm size have no significant effect on earnings management. Leverage have a no significant effect on earnings management. Simultaneously tax planning, leverage, and firm size affect earnings management.

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