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Fraud Triangle Risk Factors Affecting Fraud Financial Statements Joni Hendra; Mutimmah Rustianawati; Aminatul Faidah
RELASI : JURNAL EKONOMI Vol 18 No 2 (2022)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v18i2.580

This study aims to determine the influence of the fraud triangle risk factor on financial statement fraud. In the fraud triangle theory, there are three conditions that are always present in every fraud incident. The three conditions are pressure, opportunity and rationalization. Financial statement fraud in this study is proxied by earnings management. The research was quantitative, with seven independent variables consisting of four pressure elements (financial stability, external pressure, financial target, and personal financial need), two opportunity elements (nature of industry and effective monitoring), and one rationalization element (change in auditor). Meanwhile, financial statement fraud was used as the dependent variable. The companies listed in the Jakarta Islamic Index from 2018 to 2020 make up the study's population. Purposive sampling was used to select the sample, and a total of 21 companies were included in the research sample. Multiple linear regression analysis was used, as well as hypothesis testing with the t test, F test, and coefficient of determination. The results showed that the external pressure variable which was proxied by LEV had a significant negative effect on financial statement fraud, the change in auditor variable which was proxied by the dummy variable had a significant positive effect on financial statement fraud. Meanwhile, the financial stability variable proxied by ACHANGE, financial target proxied by ROA, personal financial need proxied by OSHIP, nature of industry proxied by RECEIVABLE and ineffective monitoring proxied by BDOUT have no effect on financial statement fraud. Keyword: Fraud, Triangle, Risk, Financial Statement

Pengaruh Marketing Mix Dan Perilaku Konsumen Terhadap Keputusan Pembelian Di Minimarket Siti Nurjanah; Feti Fatimah; Akhmad Fahrur Rozi
RELASI : JURNAL EKONOMI Vol 18 No 2 (2022)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v18i2.581

This study aims to determine and analyze the influence of marketing mix and consumer behavior on decisions partially. The theories used in this research are marketing management theory, marketing mix theory, and consumer behavior. This research was conducted on consumers. This type of research is quantitative using purposive sampling method using a sample of 120 respondents. This study uses non-probability sampling as a sampling technique. by using a multiple linear regression test tool, which uses the SPSS software version. Based on the results of the partial test, it can be concluded that the marketing mix variable has a significant effect on purchasing decisions at the Bin Hasyi Tegalsari Minimarket and the consumer behavior variable has a significant effect on purchasing decisions at the Bin Hasyi Tegalsari Minimarket. Keywords: Marketing Mix, Consumer Behavior, Purchase Decision

Pengaruh Marketing Mix 4C Dan Brand Image Terhadap Purchase Decision Pada Produk Bir Bintang Di Bali Luh Komang Candra Dewi; Sili Antari; Denny Trisna Ardana
RELASI : JURNAL EKONOMI Vol 18 No 2 (2022)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v18i2.582

This research aims to analyze the the effect of marketing mix 4c (customer value, cost, convenience and communication) and brand image on purchase decision by Bir Bintang’s consumers. Respondents in this research were Bir Bintang’s consumers who lived in Bali with 150 respondents in total. The sampling technique that used in this research is purposive sampling by consider the age criteria of Bir Bintang’s consumers above 21 years up to 50 years, as well as quota sampling technique which proportionally divides the entire sample per each of district and city in Bali Province. Methods of data collection using a questionnaire through the media google form.The analysis technique used in this research is multiple linear regression with software SPSS 24.0 for Windows. The results showed that the variable of customer value and cost are partially has no significant effect on the Bir Bintang purchase decision. Meanwhile the variable of convenience, communication and brand image are partially has significant effect on the purchase decision of Bir Bintang.The results of this research are expected to be used as a reference in the next further research, as well as a consideration for the company's management in developing future strategies. Keywords: marketing mix 4c, brand image and purchase decision.

Pengaruh Asset Tak Berwujud, Kebijakan Keuangan Dan Kinerja Keuangan Terhadap Nilai Perusahaan Pada Perusahaan LQ45 Dewi Perabawati; Eki Veronika; Jessica Novia; Reny Eryda; Farah Margaretha
RELASI : JURNAL EKONOMI Vol 18 No 2 (2022)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v18i2.583

The purpose of this study was to determine the effect of intangible assets, financial policies and financial performance on firm’s value. The population in this study are companies that are included in LQ45 on the Indonesia Stock Exchange (IDX). This study uses a purposive sampling method and gets a sample of 24 companies with an observation period from 2016-2019. The results showed that intangible assets had a significant positive effect on firm value. Financial policy calculated by dividends has no significant effect, while the measurement using leverage has a significant positive effect on firm value. Financial performance calculated by asset turnover and return on assets has a significant positive effect, while the calculation with the current ratio has no significant effect on firm’s value. The results of this study can be used by the company to determine the direction of policy and financial management to increase the firm’s value. Keywords: Asset turnover, Current ratio, Financial Performance, Financial Policies, Firm value, Intangible asset, leverage, return on asset

PENGARUH MUTASI DAN BEBAN KERJA TERHADAP KINERJA DENGAN MOTIVASI SEBAGAI VARIABEL INTERVENING PADA KARYAWAN KANTOR KPU KABUPATEN PROBOLINGGO Tumini Tumini; Jonni Hendra; Yusroniah Yusroniah
RELASI : JURNAL EKONOMI Vol 18 No 2 (2022)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v18i2.584

This study aims to determine the effect of mutations and workload on performance with motivation as an intervening variable on employees KPU Office Probolinggo Regency. This type of research uses a survey method and causal associative. The population is the employees KPU Office Probolinggo Regency. The sample is taken using technique saturated sampling as many as 30 respondents. The method of analysis using statistical test and path analysis. The research results of hypothesis testing show that mutations have a positive and significant effect on performance, workload has a negative and significant effect on performance, mutations have a positive and significant effect on motivation, workload has no effect on motivation, motivation has a positive and significant effect on performance, mutations have a positive and significant effect on performance through motivation, and workload have no effect on performance through motivation. Therefore, the agency is expected to maintain and increase motivation for employees so that employee performance can increase and produce good quality work. Keywords: Workload, Performance, Motivation, Mutations, Intervening Variables

PENERAPAN COMPLIANCE RISK MANAGEMENT (CRM) ENGINE DALAM PEMERIKSAAN PAJAK DI INDONESIA Helmi Zus Rizal; Agus Fredy Maradona
RELASI : JURNAL EKONOMI Vol 18 No 2 (2022)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v18i2.585

Taxation is still the main source of state financing income with almost 80% of state spending supported by taxes. The Directorate General of Taxes (DGT) as the only tax authority in Indonesia is trying hard to collect state revenues, but for a long time the target charged has not been achieved, and the tax ratio has even decreased. The issue of tax compliance has been in the spotlight as the cause of the decline in tax revenue performance in addition to weakening economic conditions due to the trade war and the Covid-19 pandemic. The OECD in 2011 published a Compliance Risk Management (CRM) guide that can be used by countries around the world to mitigate the level of taxpayer compliance risk. DGT has started implementing CRM since 2014 and in 2019 it was implemented on a national scale using computerization. The CRM developed by DGT is divided into several functions according to process requirements. This research focuses on the application of the CRM engine in tax audits in Indonesia. Data analysis in this study was carried out by collecting data, reducing data, presenting data, and drawing conclusions. As for the credibility test using data triangulation and member check. The results of the study found that the CRM engine helps tax audits in the phase before the audit process is carried out, namely the selection of taxpayers to be audited and risk analysis which can later help tax auditors prepare better Audit Plans and Audit Programs. CRM has a positive perception from tax audit stakeholders, namely the Tax Auditor, Audit Section Staff, including the Supervision Section Staff and Tax Consultant too. The risk analysis process becomes more organized and systematic so that priorities can be determined which will be followed up according to the level of tax compliance risk of each taxpayer. Keywords: Compliance Risk Management, Taxpayers, Audit.

ANALISIS TINGKAT KESEHATAN BANK PADA BANK BUMN DI INDONESIA ( Bank BUMN Yang Terdaftar di BEI Tahun 2017-2019) Hayatul Maspufah; Haifah Haifah
RELASI : JURNAL EKONOMI Vol 18 No 2 (2022)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v18i2.586

Penelitian ini bertujuan untuk mengetahui kondisi tingkat kesehatan Bank dengan menggunakan Risk Profile, Good Corporate Governance (GCG), Earnings, Capital dan peringkat komposit Bank BUMN di Indonesia selama periode 2017 – 2019. Jenis penelitian yang digunakan dalam penelitian ini adalah deskriptif dengan pendekatan kuantitatif. Data yang digunakan dalam penelitian ini berupa data sekunder yang diperoleh dari Bursa Efek Indonesia,situs perbankan terkait, termasuk sumber lain. Metode pengolahan data mrenggunakan pendekatan Risk Based Bank Rating (RBBR) denganfactor Risk Profile, Good Corporate Governance (GCG), Earnings, Capital (RGEC). Hasil penelitian menunjukkan bahwa Profil Risiko Bank BUMN di Indonesia dengan faktor. Risk Profile atas resiko kredit dengan rasio NPL secara rata-rata keseluruhan memperoleh peringkat 2 dengan predikat Baik. Risiko Likuiditas menunjukkan bahwa rata-rata secara keseluruhan LDR peringkat 3 dengan predikat Cukup Baik. Good Corporate Governance (GCG) diperoleh dari hasil analisis self assessment yaitu peringkat 2 dengan predikat Baik. Faktor Earnings (rentabilitas) dengan Return On Asset (ROA) dan Net Interest Margin (NIM) peringkat 1 dengan predikat memperoleh peringkat 1 dengan predikat Sangat Baik. Peringkat Komposit menunjukkan Bank BNI, BRI dan Mandiri PK1 dengan predikat Sangat Sehat. Sedangkan BTN PK2 dengan predikat Sehat. Kata Kunci : Kesehatan Bank, Risk Profile, Good Corporate Governance (GCG), Earnings, Capital

Pengaruh Tuntutan Pekerjaan, Modal Psikologis dan Kematangan Sosial terhadap Profesionalisme Karyawan Arif Rachman Putra; Didit Darmawan; Mohammad Djaelani; Fayola Issalillah; Rafadi Khan Khayru
RELASI : JURNAL EKONOMI Vol 18 No 2 (2022)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v18i2.587

Human Resource Management is faced with the problem of being able to recruit employees who have the appropriate abilities for organizational goals and increase the desires of these employees. Management will prepare HR to achieve company goals starting from recruitment, selection, maintenance and development of each individual. This study aims to analyze and determine the effect of job demands, psychological capital and social maturity on employee professionalism and the most dominant factor among the three. this study used 142 respondents as a sample. the results obtained by multiple linear regression analysis. Based on the results of the study, several results were found which were stated as follows: job demands, psychological capital and social maturity had a partial significant effect on employee professionalism and job demands were the dominant variables on employee professionalism. Keywords: job demands, psychological capital, social maturity, employee professionalism.

Dampak Dana Desa Terhadap Kemiskinan Dengan Pendekatan Indikator Sustainable Development Goals (SDGs) : Tinjauan Ekonomi Islam Khavid Normasyhuri; Tulus Suryanto; Riza Prayoga
RELASI : JURNAL EKONOMI Vol 18 No 2 (2022)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v18i2.589

Poverty is a major problem, especially in various regions. In the pillar program rolled out by the United Nations, poverty is the main material for discussion and the subject to be resolved in the sustainable development program or SDGs. Poverty is still a very heavy burden and an endless problem for Tempel Rejo Village, which is part of the Pesawaran Regency. The government realizes programs to eradicate poverty through village funds. The Village Fund is utilized in the implementation of the establishment of BUMDes as a place and forum where its activities are able to increase community income. Researchers try to study to see how much influence village funds have on poverty in Tempel Rejo Village for the 2015-2020 period based on an Islamic economic perspective. This research is included in quantitative with associative properties. The data used are in the form of secondary data from BPS and the Tempel Rejo Village Report. The statistical tool used is SPSS 21. The test used is the T-Test and R2-Test to see how much village funds affect the poverty of Tempel Rejo Village for the 2015-2020 period. The results in this study found the fact that village funds had a major influence on poverty that occurred in Tempel Village for the 2015-2020 period with a numerical value of 72%. The Tempel Rejo Village Fund, one of which is used for the program for the establishment of BUMDEs which is named BUMDEs Sumber Rejeki and currently BUMDes Sumber Rejeki, Tempel Rejo Village continues to grow and of course has a business in the economic field both in terms of savings and loan businesses, in terms of agricultural businesses and starting penetrated into the business sector in the field of animal husbandry. BUMDes have certainly opened the way and the opportunity to direct society to be more useful and this is stated in the Qur'an that if our intention is to work for worship then Allah will bestow and elevate our status. Keywords: Village Fund, Poverty, SDGs and Islamic Economy

Determinan Adaptasi Karir, Pedoman Mencegah Turn Over Bagi Pekerja dari Pendidikan Sarjana Samsul Arifin; Rahayu Mardikaningsih; Ella Anastasya Sinambela
RELASI : JURNAL EKONOMI Vol 18 No 2 (2022)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v18i2.590

The economic crisis due to the Covid-19 pandemic has influenced companies to make difficult decisions for their survival. This study discusses career adaptability among new graduates. Career adaptation is important for recent graduates to maintain their interest in the workplace. Graduates must understand the job and job description in order for them to carry out the task. Sometimes this may be a difficult process for them to digest and can make themselves feel demotivated, as they struggle to understand the job, and if dissatisfaction occurs it can result in an intention to leave the job. This study used 77 respondents and analysis using SPSS, correlation and regression were used to determine the most influential factors on career adaptation, from job satisfaction, work environment, and training and development. The results obtained are known that the factors that influence the career adaptation of fresh graduates are influenced by the independent variables of job satisfaction, training and development and the work environment. Keywords: career adaptation, turnover, education.

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Home Page

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Location Kab. jember, Jawa timur INDONESIA

Abstract

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Contact Name
-

Contact Email
-

Phone
-

Journal Mail Official
-

Editorial Address
-

Location
Kab. jember,

Jawa timur

INDONESIA