Management Science Research Journal

The Influence of the Government Internal Control System as a Mediator in the Influence of the Village Financial System Application on Fraud Prevention

2024-10-05T03:55:09+07:00

This study aims to analyze the influence of the Village Financial System (SISKEUDES) application in efforts to prevent fraud in village fund management and increase the influence of the Government Internal Control System (SPIP) as a mediation with a study in Kotabaru District, Karawang. This study is one type of quantitative research with path analysis. Data collection was carried out using a questionnaire, then the data was processed using the SMART PLS tool. The samples obtained from this study were intended for the head of financial management, head of planning, village secretary, and staff. The results of this study state that the SISKEUDES Application directly affects fraud prevention. Likewise, SPIP has a high mediation effect on fraud prevention in village management.

Environmental Accounting Disclosure on Firm Value (Study of Manufacturing Companies Listed on The Indonesian Stock Exchange 2017-2020)

2024-09-27T21:22:54+07:00

Increasing the value of the company needs to be done so that the company's internal and external parties can improve their environmental performance through appropriate environmental accounting disclosures. This study aims to obtain empirical evidence regarding the effect of environmental accounting disclosures and environmental performance on firm value in the manufacturing sector listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. This study uses a sample of 43 manufacturing companies in Indonesia where the data needed in this study is in the form of financial report data obtained from the Indonesian Stock Exchange Gallery. The sampling method is purposive sampling. The data analysis technique used is single linear regression using SPSS. The results showed that the environmental accounting disclosure variable had a significant effect on firm value. Meanwhile, the environmental performance variable has no effect and is not significant on firm value. The single linear regression model in this study has an R2 value of 77.48%, which means the firm value can be explained by using the variable value of environmental accounting disclosures, where the remaining 22.52% is influenced by other factors, variables outside the model that have been studied.

The Role of Spirituality in Fraud Prevention with the Government Internal Control System as a Mediator in Village Fund Management

2024-09-27T21:22:11+07:00

Spirituality creates interconnectedness between beings and has the potential to transform the workplace into something extraordinary. SPIP and spirituality are complementary components. SPIP is an integral process in actions and activities carried out continuously by all employees until the organization's goals are achieved. Fraud prevention in village fund management is an urgency considering the contribution of expenditure to the Village Budget continues to increase, so that this study is needed to see the influence of both variables on fraud prevention. This study analyzes the Smart Pls-assisted path using a questionnaire in 9 villages in Kotabaru District, Karawang. The results of this study indicate that spirituality has an influence on fraud prevention and SPIP has an influence as a mediator. This study shows that village officials need to develop activities or motivation to increase spirituality which will have an impact on the government's internal control system and fraud prevention.

The Influence of Auditor Independence and Framing on Audit Judgment

2024-09-10T20:34:06+07:00

This research aims to examine the influence of auditor independence and framing on audit judgment. The auditor independence variable is examined because in determining the audit opinion or audit judgment, the auditor needs to have strong independence. The framing variable is the auditor's way of conveying information regarding the opinion given. These two independent variables will be measured by how much they can influence the auditor in providing an audit opinion or audit judgment. This research uses a questionnaire distributed to 10 Public Accounting Firms in Bandung City registered with the Financial Services Authority. Nonpurposive sampling with convenience sampling was used. Data analysis was conducted using SmartPLS software version 4.0 through the outer model and inner model. The hypothesis results show that auditor independence has a significant positif effect on audit judgment, framing affects audit judgment, and auditor independence and framing simultaneously affect audit judgment.

FINANCIAL DISTRESS ANALYSIS WITH ALTMAN Z-SCORE METHOD

2024-09-01T14:04:04+07:00

This research aims to determine bankruptcy predictions and determine the average value of financial ratios used as Altman Z-Score analysis for metal and mineral industrial companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2021 period. The population in this study is Metal and Mineral Industrial Companies listed on the Indonesia Stock Exchange during the 2020-2021 period with a total of 7 companies using annual financial report data taken by purposive sampling, resulting in a sample of 14 data that meets the criteria. The sampling criteria selected were 1) Metal and mineral industrial companies listed on the Indonesia Stock Exchange (BEI) which have gone public and are listed on the BEI during the 2020-2021 period. 2) Companies report financial statements in rupiah units. 3) The financial report contains information related to all variables studied in 2020-2021. The analysis method used is the Altman Z-Score method analysis where there are 2 (two) research periods, namely 2020-2021. The results of this research show that: in 2020, there were 5 (companies) in the safe zone category, one company in the gray zone category, and one company in the distress zone category. The company in the safe zone category is PT. Aneka Tambang Tbk, PT. Citra Mineral Investindo Tbk, PT. PAM Mineral Tbk, PT. Kapuas Prima Coal Tbk, and PT. Central Omega Resources Tbk. Companies in the gray zone category are PT. Iifshdeco Tbk. The company in the distress zone category is PT. Timah Tbk. In 2021, the seven companies, namely PT. Aneka Tambang Tbk, PT. Citra Mineral Investindo Tbk, PT. Timah Tbk, PT. PAM Mineral Tbk, PT. Kapuas Prima Coal Tbk, PT. Central Omega Resources Tbk, and PT. Iifshdeco Tbk is in the safe zone category.

The Influence of Village Financial System Applications on Fraud Prevention with Competence as Moderator in Village Fund Management

2024-08-31T14:48:07+07:00

This research is based on the intention to provide a wealth of knowledge regarding village fund
management and provide a review of the use of the SISKEUDES application and the role of competence
in village fund management. The data has been taken from village officials using questionnaires. The
analysis method in this study uses path analysis with the help of SEM PLS tools. The results show that
there is a direct influence of the SISKEUDES Application on Fraud Prevention in village fund
management in Babakan Cikao Village, Purwakarta. Competence is also able to strengthen the influence
of the SISKEUDES application on preventing fraud in village fund management. This shows the
importance of increasing the competence of village officials to be able to operate the SIKEUDES
application. Competence can be in the form of training, routine assistance or formal education needed
by village officials

Analysis Determinants of Capital Structure on Sharia Commercial Banks

2024-08-30T13:56:40+07:00

This research aims to analyze the influence of profitability, liquidity and asset structure on the capital structure of Sharia Commercial Banks in Indonesia for the 2018-2022 period. The independent variables in this research consist of profitability using the Return on Assets (ROA) ratio, liquidity using the Financing to Deposit Ratio (FDR) ratio, and asset structure using the Fixed Asset Ratio (FAR) ratio, as well as the dependent variable in the form of capital structure using Debt to Equity Ratio (DER). The sampling technique used purposive sampling from a population of 15 Sharia Commercial Banks to 11 Sharia Commercial Banks. This research is quantitative research using secondary data. Secondary data was taken from financial reports or annual reports of Sharia Commercial Banks for the 2018-2022 period. The research method used is quantitative with a descriptive approach. Data analysis was carried out using the panel data regression method. The results of this research are that the profitability and liquidity variables have no influence on the capital structure of Sharia Commercial Banks for the 2018-2022 period, while the asset structure variables have an influence on the capital structure. The capital structure of Sharia Commercial Banks in Indonesia for the 2018-2022 period is more inclined towards Pecking Order Theory, where companies use internal funds more than external funds in the composition of the company's capital structure. It is hoped that this research can contribute to improving the performance of Sharia Commercial Banks in Indonesia through making appropriate and optimal capital structure decisions, as well as being a reference for investors in making investments and assessing the shares of Sharia Commercial Banks that are members of the Indonesia Stock Exchange (BEI).