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Pengaruh Elemen Fraud Hexagon dan Karakteristik CEO terhadap Financial Statement Fraud
Ratu Seroja Laras Wangi
; Hari Setiono
; Nurdiana Fitri Isnaini
Jurnal Publikasi Ekonomi dan Akuntansi
Vol 2
, No 3
(2024)
This study aims to determine the effect of fraud hexagon elements and CEO characteristic elements, namely external pressure, ineffective monitoring, change in auditor, change in director, frequent number of CEO's picture, collusion, CEO education, and CEO experience on financial statement fraud. This research is quantitative type. The population of this study are health sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The sampling method used purposive sampling a...
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Pengaruh Money Ethics dan Tax Morale terhadap Persepsi Mahasiswa Mengenai Tax Evasion dengan Hedonisme sebagai Variabel Moderasi: (Studi pada Organisasi Gerakan Mahasiswa Nasional Indonesia (GMNI) Mojokerto)
Putri Nurmala Aprilia
; Hari Setiono
; Muhammad Bahril Ilmiddaviq
Jurnal Publikasi Ekonomi dan Akuntansi
Vol 2
, No 3
(2024)
This research raises the issue of the phenomenon of tax evasion amidst the increase in tax revenue realization in the last three years. This study aims to determine the effect of money ethics and tax morale on student perceptions of tax evasion with hedonism as a moderating variable. The object of this research is the cadre of the Mojokerto National Student Movement (GMNI) organization. This study uses a quantitative approach with primary data sources and uses a survey method through google form...
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Analisis Perbandingan Kinerja Keuangan dan Return Saham sebelum dan setelah Merger dan Akuisisi dengan Good Corporate Governance sebagai Variabel Moderasi
Sabrina Salsabila Azzahra
; Hari Setiono
; Nurdiana Fitri Isnaini
Kajian Ekonomi dan Akuntansi Terapan
Vol 1
, No 3
(2024)
The aim of this research is to analyze the comparison of financial performance and stock returns before and after mergers and acquisitions which are moderated by good corporate governance. This research applies comparative quantitative methods, using secondary data. A population of 21 companies that have carried out merger and acquisition activities were registered with the KPPU in 2021 and listed on the IDX during the 2019-2023 period. A sample of 11 companies was obtained with a 4 year observa...
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Pengaruh Green Accounting, Corporate Social Responsibility, dan Kinerja Keuangan terhadap Nilai Perusahaan
Dina Dwi Rahmawati
; Hari Setiono
; Muhammad Bahril Ilmiddaviq
Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Vol 1
, No 5
(2024)
In protecting the environment, companies have an important role, such as carrying out green accounting and corporate social responsibility. Implementing these two responsibilities will have an impact on financial performance and profitability, which can increase company value. This research aims to determine the influence of green accounting, corporate social responsibility, and financial performance on company value. The object of this research is to compare manufacturing companies with the foo...
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Pengaruh Literasi Keuangan, Perilaku Keuangan, Locus of Control dan Faktor Demografi terhadap Keputusan Investasi
Dhea Kurnela
; Hari Setiono
; Nurdiana Fitri Isnaini
Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Vol 1
, No 5
(2024)
This study aims to determine the effect of financial literacy, financial behavior, locus of control, and demographic factors on investment decisions. This research is quantitative type. The population in this study were tutors of Alhimni Education Center (AEC), Ngoro Mojokerto, totaling 39. The sampling technique used non-probability sampling method with saturated sample technique. Data collection techniques in this study using primary data, the instrument in this study using a questionnaire thr...
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Pengaruh Reward, Punishment dan Psikologis terhadap Kecurangan Akademik Mahasiswa di Alhimni Education Center Mojokerto
Cici Wulan Purnama
; Hari Setiono
; Muhammad Bahril Ilmiddaviq
Akuntansi dan Ekonomi Pajak: Perspektif Global
Vol 1
, No 3
(2024)
The purpose of this study was to examine the effect of reward, punishment and psychology on academic cheating. This type of research is quantitative with a population of 39 students at Alhimni Education Center and a sample of 31 results from the purposive sampling method. The data used are primary data through questionnaires and measured by a Likert scale. The data analysis technique uses descriptive statistics through the SmartPLS testing tool with outer model and inner model measuring instrume...
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Pengaruh Market Value Added, Basic Earning Power, Return On Investmen Terhadap Return Saham dengan Corporate Social Responsibility sebagai Variabel Moderasi
Septiana Irma Nugraheni
; Hari Setiono
; Nurdiana Fitri Isnaini
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak
Vol 1
, No 3
(2024)
This study aims to examine the effect of MVA, BEP and ROI on stock returns with CSR as a moderating variable in food and beverage companies listed on the Indonesia Stock Exchange. The population used in this study were food and beverage companies listed on the Indonesia Stock Exchange for the period 2021-2023. The sample selection used purposive sampling. Based on purposive sampling, 39 data were obtained from 13 samples that met the criteria with data obtained from the official website of the I...
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Pengaruh Profitabilitas, Keputusan Investasi, Kebijakan Hutang, dan Market Value Added Terhadap Nilai Perusahaan pada Perusahaan Makanan dan Minuman
Enjeli Puspita Sari
; Hari Setiono
; Muhammad Bahril Ilmiddaviq
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak
Vol 1
, No 3
(2024)
This research aims to examine the influence of profitability, investment decisions, debt policy, and market value added on company value in food and beverage companies listed on the Indonesian Stock Exchange. The population used in this research is food and beverage companies listed on the Indonesia Stock Exchange (BEI) in the 2021-2023 period. Sample selection used purposive sampling, based on the purposive sampling method, 39 data were obtained from 13 samples that met the criteria with data o...
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Pelatihan Dan Pendampingan Bisnis UMKM “Kripik Tempe Rohani”: Upaya Meningkatkan Literasi Keuangan
Tatas Ridho Nugroho
; Hari Setiono
; Muhammad Bahril Ilmiddaviq
; Nurdiana Fitri Isnaini
Publikasi Hasil Pengabdian dan Kegiatan Masyarakat
Vol 1
, No 6
(2023)
The involvement of accounting and management lecturers in the training and business support of micro, small, and medium enterprises (UMKM) and Kripik Tempe Rohani plays a crucial role in the advancement of UMKM and the local economy. This scholarly article explores the significance of initiatives aimed at enhancing financial literacy. The lecturer specialising in accounting and management delivers comprehensive training sessions on financial management, taxation, and accounting practices to micr...
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Pengaruh Kecerdasan Emosional (EQ), Kecerdasan Spiritual (SQ), Perilaku Belajar Dan Metode Mengajar Dosen Terhadap Tingkat Pemahaman Akuntansi Mahasiswa Prodi Akuntansi : Studi Kasus Pada Universitas Islam Majapahit Mojokerto Dan STIE AMM Mataram
Hari Setiono
; Muhammad Bahril Ilmiddaviq
; Agus Khazin Fauzi
; Nur Ainiyah
Jurnal Riset dan Publikasi Ilmu Ekonomi
Vol 1
, No 6
(2023)
This study aims to examine the effect of emotional quotient, spiritual quotient, learning behavior and teaching methods of lecturers on the level of understanding of student accounting. This research was conducted on undergraduate students of the Accounting Study Program, Faculty of Economics at Islamic University of Majapahit and STIE AMM Mataram. This type of research is associative quantitative research. The population used in this study were all accounting study program students, totaling 1....
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