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Peningkatan Literasi Keuangan Melalui Peran Galeri Edukasi Investasi Sebagai Media Pembelajaran Pasar Modal Interaktif Siswa/I SMAN 18 Batam
No full textThis research aims to provide an overview of increasing understanding of financial literacy and student responses through interactive learning media in the Investment Education Gallery. This research data was collected from 47 participants who participated in structured activities consisting of a pre-test and post-test in the form of true and false questions, then confirmatory questions related to student responses related to the role of the Investment Education Gallery as an interactive learning medium. This research found differences in scores between the pre-test and post-test. The t-test paired samples test shows that the results have significant differences descriptively. The post-test results are higher than the pre-test, meaning that after participating in socialization and mentoring activities in a series of investment education gallery activities, students' understanding has increased; apart from that, students/gave a positive response when following the learning progress as seen from being on a scale of 4, namely strongly agree and know. This research contributes to providing evidence that the role of the Investment Education Gallery in schools can be used as a teaching medium that can directly increase financial literacy, now felt by students at school
Evaluasi Implementasi Risk Based Internal Audit (Studi Kasus pada PT ABC)
No full textThis research was conducted to analyze the effectiveness of the implementation of Risk Based Internal Audit (RBIA) at PT ABC by using the framework from David Griffith in 2020 related to the implementation of RBIA and the Chartered Institute of Internal Auditors in 2014 in evaluating risk maturity as part of RBIA implementation. This research is a case study with a descriptive qualitative approach using interviews and document analysis to explore experiences and in-depth understanding. The object of research is PT ABC, which is a private manufacturing company engaged in the manufacturing industry. In the past, the company has experienced poor financial conditions. Therefore, PT ABC tries to carry out effective supervision, one of which is carried out through the internal audit division. However, in practice, management's commitment to managing risk has not been fully reflected in company practice. PT ABC management does not have a policy as a form of tone of the top commitment in implementing risk management. The results of the study can be concluded that PT ABC has not been able to implement RBIA comprehensively because the results of the risk maturity assessment carried out are still at level risk naïve. Improvements are needed to increase the level of risk maturity to implement RBIA comprehensively or when the risk assessment reaches level risk defined. This research provides recommendations for a roadmap that can be implemented by PT ABC to increase risk maturity so that RBIA can be implemented comprehensively in the future
Pengaruh Penerapan Remote Audit pada Kualitas Audit Internal Pasca Pandemi Covid-19
No full textDespite the challenges encountered in the field, audit quality within the scope of internal audit remains a top priority. The study outlines the ways in how remote audits impact audit quality and the approaches implemented by internal auditors to enhance audit quality. Examining the effect of remote auditing on audit quality is appropriate given the COVID-19 pandemic. This combination of auditor competence and time budget pressure to moderate the effect of remote audits on internal audit quality are also addressed in this study. Survey data is used in this study to measure how far APIP in East Java Province began using remote auditing after the epidemic. SmartPLS is used in the analytical method combined with the Structural Equation Modeling (SEM) model such as reliability and convergent validity test, discriminant validity test and PLS path algorithm and bootstrapping test. The research questionnaire's are measured using a Likert scale (1-7). Remote audits have a positive effect on improving internal audit quality, according to the result of a survey conducted towards 76 out of 100 internal auditors. But auditor competence and time budget pressure does not significantly moderate such a relationship. The research's conclusions have significance for practitioners looking to improve audit quality in remote audits and may benefit users of financial reports to comprehend the level of audit quality in remote audit
Income of Kijang City Village: Impact of Working Capital, Technology, Experience, and Selling Price
Get PDFThe purpose of this research is to determine the influence of working capital, technology, experience, and selling prices on the income of fishermen in the Kijang Kota Village. This study utilizes both primary and secondary data. The research method employed is a quantitative descriptive method. The primary data consists of questionnaires, while secondary data includes records and data from the Central Statistics Agency (BPS). Data collection techniques include questionnaires, documentation, and literature review, with 77 respondents answering a questionnaire containing 53 statements. The data analysis technique involves testing data validity and reliability, classical assumption tests, multiple linear regression tests, and hypothesis testing. The multiple linear regression formula obtained from this research is Y = (0.585) + 0.303X1 + 0.392X2 – 0.144X3 + 0.304X4 + e. The t-test results show calculated t-values of 2.287 for working capital, 5.067 for technology, -1.348 for experience, and 3.244 for selling prices, while the tabulated t-value is 1.993. The F-test results indicate a calculated F-value of 85.191 and a tabulated F-value of 2.73. The coefficient of determination is 0.816, as seen from the Adjusted R Square value. Based on the data analysis results, it can be concluded that working capital, technology, experience, and selling prices, both individually and simultaneously, have an impact on the income of fishermen in the Kijang Kota Village. The influence of these four variables results in an 81.6% increase in the income of fishermen in the Kijang Kota Village, with the remaining percentage being influenced by variables not included in this study
Pengaruh Kepemilikan Institusional, Umur Perusahaan, dan Struktur Modal Terhadap Nilai Perusahaan
Get PDFFirm value is an investor’s view of the level of success of a company associated with stock prices. The high value of a company will show shareholder prosperity and increase market confidence. The good value of the company will increase the interest of investors to invest in the company. The objective of this study is to determine the effect of institutional ownership, company age, and capital structure on firm value. In this study, 13 companies were involved as the study population with a unit sample of 65 healthcare sector companies listed on the Indonesia Stock Exchange. during the period 2018 to 2022 as research subjects. The sample selection technique in this study was purposive sampling. The data analysis method used in this study is descriptive statistics and panel data regression analysis using eviews 12.0 software. Descriptive statistics, classic firm assumption testing and hypothesis testing using the regression model for the information panels were used. Based on the results of the study, it is shown that institutional ownership, company age, and capital structure simultaneously have a significant effect on firm value. In the partial test of capital structure does not has a effect on the firm value, while the institutional ownership and company age have a effect on the firm value
Pengelolaan BUMDES Harapan Berkembang Kabupaten Tegal
Get PDFTo encourage the realization of community participation, Bumdes administrators and village government must work together in planning programs and still consider existing social values, so that in carrying out development programs it can provide welfare to the community and be able to create strong community participation in Bumdes management. The purpose of this study was to determine community participation and its inhibiting factors in the management of Bumdes Harapan Berkembang. In this study using descriptive statistical analysis. The population in this study were Village Officials, Bumdes Management, and the people in the East Mejasem Village. The sample in this study was determined using the sampling technique used was purposive sampling, where samples were taken based on certain criteria. After analyzed with Cohen and Uphoff's theory which shows community participation in management activities, namely participation in planning, participation in implementation, participation in benefits, and participation in evaluation, it can be seen that community participation in Bumdes management was at the Degrees of Citizen Powers or Partnership, namely Bumdes Harapan Berkembang has achieved citizen power, so that at this level multi-stakeholder cooperation formed in formulating or implementing policies and programs. According to Arnstein, new participation really occurs when people have sufficient levels of wealth and the highest level of people's sovereignty was the occurrence of social control and citizen control in which important decisions and controllers of development in the hands of the people. There were factors that hinder the successful management of Bumdes Harapan Berkembang, namely internal and external factors
Pengaruh Profitabilitas terhadap Harga Saham
Get PDFThe capital market plays a crucial role in supporting economic growth, enabling the trading of stocks and bonds. Investment in the capital market involves technical and fundamental analysis, with financial reports significantly influencing stock prices and investor returns. Macroeconomic factors and company performance also impact stock movements. Fundamental financial ratios play a central role in determining stock values. The aim of this research is to examine the effects of fundamental financial ratios such as GPM, PMR, ROA, ROE, and ROS on stock prices. The sampling method used is purposive sampling. In the analysis, this study applies multiple linear regression, including measures of determination coefficients, F-tests, and t-tests. Before hypothesis testing, initial steps involve descriptive statistical analysis and testing classical assumptions to ensure that data is free from assumptions such as normality, multicollinearity, heteroskedasticity, and autocorrelation. The population studied consists of industrial and manufacturing companies in Indonesia, with the sample comprising manufacturing companies in the mining sub-sector listed on the Indonesia Stock Exchange (IDX) during the period from 2018 to 2021. The research findings conclude that ROA has a significant negative impact on stock prices, while ROE has a positive but insignificant impact. GPM also has a positive but insignificant impact on stock prices, as does NPM. On the other hand, ROS has a significant negative impact on stock prices. For future research, other factors that may influence stock prices and their impact on the variables under study can be considere
Pengaruh Literasi Keuangan Dan Inklusi Keuangan Terhadap Pengelolaan Keuangan UMKM Di Kecamatan Kisaran Barat Kabupaten Asahan
Get PDFFinancial Literacy is a person's understanding or ability to measure financial concepts and have the ability to manage finances well. Financial literacy is very important for MSMEs in managing their business finances. Financial inclusion is the availability of access to various institutions, products and financial services according to the needs and capabilities of the community in order to improve people's welfare. This study aims to examine and analyze the effect of financial literacy and financial inclusion on MSME financial management in Kisaran Barat District. This type of research is quantitative research. The total population in this study was 390 MSME actors and the sample in this study were 80 MSME actors in Kisaran Barat District. Data collection techniques in this study were interviews and questionnaires. The data analysis method uses multiple linear regression analysis. The research results show that financial literacy and financial inclusion partially and simultaneously influence financial management
Unveiling the Motivation of Fraudulent Financial Statement in ENVY: Fraud Triangle Theory
Get PDFThis study aims to unravel the motivations behind the production of fraudulent financial statements by PT. Envy Technologies Indonesia Tbk. It employs a case study approach and the fraud triangle theory to shed light on this critical issue. This research is of paramount importance because fraudulent financial statements can have severe repercussions, adversely affecting shareholders and the broader capital markets. The primary findings of this investigation indicate that three key factors played a significant role in encouraging fraud within PT. Envy Technologies Indonesia Tbk. These factors are pressure, opportunity, and rationalization. The impetus for such fraudulent actions is traced back to the pressure exerted on maintaining high stock prices. The opportunities for manipulation arise from a deficiency in internal oversight mechanisms, enabling misconduct. Furthermore, rationalizations are formulated to justify the diversion of IPO funds in a manner that aligns with the information disclosed in the prospectus. This research offers a nuanced understanding of the factors that drive financial statement fraud in Indonesian public companies. It highlights that fraudulent activities are often the result of a combination of pressures, opportunities, and rationalizations. Recognizing these factors can be instrumental in implementing preventive measures to mitigate the occurrence of such fraud in the future
Analisis Reaksi Emiten Yang Terdaftar Di Bursa Efek Indonesia Terhadap Dampak Covid-19
Get PDFThe purpose of this study was to find out and analyze differences in Abnormal Return & Trading Volume Activity before and after the announcement of the first case of Covid-19 in Indonesia, Micro-Scale Lockdown and Emergency Lockdown in companies listed on the Indonesia Stock Exchange for the 2020-2021 period. The type of research used is case study research (Event Study). The samples were 48 companies listed in Healthcare, Technology, Transportation & Logistics sectors listed on the Indonesia Stock Exchange for the period 2020-2021, taken by using a purposive sampling technique. The analysis technique used is the Wilcoxon Signed Rank Test. The results showed there was no significant difference in abnormal returns on the announcement of the first case of Covid-19 in Indonesia, Micro-Scale PPKM, and Emergency PPKM in the Healthcare, Technology, Transportation & Logistics sector. There is a significant difference in Trading Volume Activity on the announcement of the first case of Covid-19 in Indonesia, Micro-Scale PPKM but there is no significant difference in Trading Volume Activity before and after Emergency PPKM in the Healthcare sector. There is a significant difference in Trading Volume Activity on Micro-Scale PPKM but there is no significant difference in Trading Volume Activity before and after the announcement of the first case of Covid-19 in Indonesia and Emergency PPKM in the Technology sector. There is no significant difference in Trading Volume Activity on the announcement of the first case of Covid-19 in Indonesia, Micro-Scale PPKM, and Emergency PPKM in the Transportation & Logistics sector