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All Journal Jurnal Ekonomi Islam Al-Aulia: Jurnal Pendidikan dan Ilmu-Ilmu Keislaman Jurnal Karya Abdi Masyarakat Jurnal Ekonomi Islam Journal of Business Management and Economic Development
Lestari, Wira
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Public Health Social Sciences Other

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DETERMINANTS OF DISCLOSURE OF FINANCIAL REPORTING FRAUD AND ITS IMPACT ON THE COMPANY’S FINANCIAL PERFORMANCE AT COMMERCIAL BANKS LISTED ON THE INDONESIAN STOCK EXCHANGE Lestari, Wira; Hernando, Riski; Fitriyani, Rita
Jurnal Ekonomi Islam Vol 10 No 1 (2019): Jurnal Ekonomi Islam Fakultas Agama Islam UHAMKA
Publisher : Universitas Muhammadiyah Prof Dr Hamka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.387 KB)

Abstract

Financial reporting fraud can occur in all organizational lines and the perpetrators can be found at the organizational structure level from the top management level to the middle level management. There are still many cases of financial reporting fraud found in banking institutions due to weak implementation of corporate governance which is indicated by weak internal supervision and weak ethical commitment. Financial reporting fraud committed by bank managers directly affects the survival / business of banking and causes a decrease in share prices and corporate reputation due to the impact of disclosure of financial statement fraudulent information that is known by the supervisory agency. Keywords: Ethical Commitment, Audit Committee, Internal Audit, Financial Reporting Fraud, Corporate Financial Performance.  
Effect of Sales Growth, Capital Structure, and Company Size on Company Value: Empirical Study of Real Estate & Property Sector Companies Listed on the Indonesia Stock Exchange Putri, Serlya Salsabila; Lestari, Wira; Rahayu, Rahayu
Journal of Business Management and Economic Development Том 1 № 03 (2023): September 2023
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v1i03.207

Abstract

This study aims to determine the effect of sales growth, capital structure and company size on the Company Value of Real Estate and Property companies on the Indonesia Stock Exchange in 2017-2021. This research is a quantitative study using secondary data obtained from the company's official website and the Indonesian Stock Exchange. The population of this study were all real estate and property sector companies, totaling 83 companies. The sampling technique used purposive sampling of 38 Real Estate and Property sector companies with five years of observation and obtained 190 research sample data. The software used for data processing is IBM SPSS 25. The measurement of the Capital Structure variable in this study is measured by DER (Debt to Equiy Ratio). with sales growth. Results of this study 1) Sales growth, capital structure, and company size simultaneously affect firm value. 2) Sales Growth affects the value of the company. 3) Capital structure affects the value of the company. 4) Company size has no effect on firm value
Revitalisasi Makna Rahmatan Lil ‘Alamin dalam Implementasi Kurikulum Merdeka Kementerian Agama Fatah, Nasrul; Pane, Ismail; Lestari, Wira; Aisyah, Siti
Al-Aulia: Jurnal Pendidikan dan Ilmu-Ilmu Keislaman Vol. 9 No. 2 (2023): Al-Aulia: Jurnal Pendidikan dan Ilmu-Ilmu Keislaman
Publisher : Unit Pelaksana Teknis Penelitian dan Pengabdian pada Masyarakat (UPT-P4M) STAI Auliaurrasyidin Tembilahan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46963/aulia.v9i2.1246

Abstract

This study aims to explore the meaning and ideas that want to be built in the use of the term rahmatan lil ‘alamin in the implementation of the merdeka curriculum of the Ministry of religion. Considering the implementation of the merdeka curriculum in institutions under the auspices of the Ministry of religion, Rahmatan lil ‘Alamin sets the student profile as the peak target of competence that must be achieved by learners. This study is a literature study by taking a qualitative method and then the data is analyzed with content analysis approach. This study follows the steps of tafsir maudu'i. From this study it was found that the meaning ang interpretation of the term rahmatan lil ‘alamin in the merdeka curriculum of the Ministry of religion is the practice of moderate religious values (religious moderation) which includes human values.
DETERMINANTS OF DISCLOSURE OF FINANCIAL REPORTING FRAUD AND ITS IMPACT ON THE COMPANY'S FINANCIAL PERFORMANCE AT COMMERCIAL BANKS LISTED ON THE INDONESIAN STOCK EXCHANGE Lestari, Wira; Hernando, Riski; Fitriyani, Rita
Ekonomi Islam Vol. 10 No. 1 (2019): Jurnal Ekonomi Islam Fakultas Agama Islam UHAMKA
Publisher : Universitas Muhammadiyah Prof DR HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Financial reporting fraud can occur in all organizational lines and the perpetrators can be found at the organizational structure level from the top management level to the middle level management. There are still many cases of financial reporting fraud found in banking institutions due to weak implementation of corporate governance which is indicated by weak internal supervision and weak ethical commitment. Financial reporting fraud committed by bank managers directly affects the survival / business of banking and causes a decrease in share prices and corporate reputation due to the impact of disclosure of financial statement fraudulent information that is known by the supervisory agency. Keywords: Ethical Commitment, Audit Committee, Internal Audit, Financial Reporting Fraud, Corporate Financial Performance.
DETERMINANTS OF DISCLOSURE OF FINANCIAL REPORTING FRAUD AND ITS IMPACT ON THE COMPANY'S FINANCIAL PERFORMANCE AT COMMERCIAL BANKS LISTED ON THE INDONESIAN STOCK EXCHANGE Lestari, Wira; Hernando, Riski; Fitriyani, Rita
Ekonomi Islam Vol. 10 No. 1 (2019): Jurnal Ekonomi Islam Fakultas Agama Islam UHAMKA
Publisher : Universitas Muhammadiyah Prof DR HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Financial reporting fraud can occur in all organizational lines and the perpetrators can be found at the organizational structure level from the top management level to the middle level management. There are still many cases of financial reporting fraud found in banking institutions due to weak implementation of corporate governance which is indicated by weak internal supervision and weak ethical commitment. Financial reporting fraud committed by bank managers directly affects the survival / business of banking and causes a decrease in share prices and corporate reputation due to the impact of disclosure of financial statement fraudulent information that is known by the supervisory agency. Keywords: Ethical Commitment, Audit Committee, Internal Audit, Financial Reporting Fraud, Corporate Financial Performance.
Perbaikan Proses Pengirisan Adonan Dan Kemasan Kerupuk Serta Bantuan Teknis Dalam Rangka Meningkatkan Pendapatan Kelompok Usaha Harapan Maju Kabupaten Tanjung Jabung Barat Nurhayani, Nurhayani; Lestari, Wira; Friyani, Rita; Artis, Novita Ekasari Dearmi
Jurnal Karya Abdi Masyarakat Vol. 5 No. 3 (2021): Jurnal Karya Abdi Masyarakat
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (269.435 KB) | DOI: 10.22437/jkam.v5i3.16283

Abstract

Kelompok usaha kerupuk Harapan Maju terletak di Kelurahan Tungkal Harapan dengan jumlah anggota terdiri dari 7 usaha rumah tangga yang merupakan ibu rumah tangga Beberapa kendala yang di hadapi oleh kelomok usaha Harapan Jaya adalah pengukusan yang membutuhkna waktu lama karena masih menggukan kukusan biasa dan proses pengemasan menggunakan lilin. Kegiatan pengabdian kepada masyarakat ini dilakukan pada bulan Juli tanggal 17 tahun 2021 di rumah ketua kelompok usaha di Tungkal Harapan Kabupaten Tanjung Jabung Barat. Pengabdian diikuti oleh 7 anggota Kelompok usaha Harapan Maju . Pengabdian dilakukan dengan memberikan penjelasan tentang manajemen industri (Aspek Produksi, Teknik Pengemasan dan Bauran Pemasaran) dan teknologi sederhana yang dapat di gunakan di dalam proses produksi kerupuk dalam upaya meningkatkan kapasitas produksi. Kemudian peserta mempraktekkan penggunaan bantuan teknis yang diberikan yang berupa panci kukusan 40 cm dan mesin sealer pengemasan kerupuk. Dari hasil kegiatan pihak mitra pengabdian dapat meningkatkan produkstivitas, efisiensi dan perbaikan cara mengemasan kerupuk yang akhirnya dapat meningkatkan pendapatan anggota Kelompok usaha kerupuk Harapan Maju.
Co-Authors Artis, Novita Ekasari Dearmi Fatah, Nasrul Fitriyani, Rita FRIYANI, RITA Hernando, Riski Nurhayani nurhayani Pane, Ismail Putri, Serlya Salsabila Rahayu Rahayu Siti Aisyah