PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP PENCEGAHAN FRAUD: SEBUAH LITERATUR REVIEW

Fraud is any action taken illegally for personal gain. Good Corporate Governanceis a set of rules related to the company\u27s control process implementation whichinvolving all stakeholders to ensure the company\u27s performance in achieving theorganization\u27s vision and mission. This study aims to determine the effect of theimplementation of Good Corporate Governance on fraud prevention efforts. This study was conducted through a literature review of 15 published articles. Literaturesearches were carried out on various electronic databases such as Google Scholar,Scopus, ProQuest, ScienceDirect, ACM Digital Library, IEEE Xplore, and Springerby entering keywords, namely "Good Corporate Governance", "Good Governance","Fraud Prevention", "Prevention of Fraud", and “fraud”. The results of theliterature review show that the application of Good Corporate Governance is ableto prevent fraud through the implementation of the principles of Good CorporateGovernance, namely transparency, accountability, responsibility, independence,and fairness. The implementation of good corporate governance can increaseinvestor confidence in making investments. The implementation of Good CorporateGovernance can be a control in controlling the company\u27s performance in achievingtargets and preventing stakeholder losses. The consistent implementation of GoodCorporate Governance can improve employee performance effectively andefficiently as well as generate sustainable economic value and have a positive impacton shareholders and society

PENGARUH UKURAN PERUSAHAAN, KONSERVATISME AKUNTANSI, DAN KARAKTER EKSEKUTIF TERHADAP MANAJEMEN PAJAK

This study aims to test empirically the effect of the independent variable on thevariabel dependent variable. In this study, the independent variable is firm size,accounting conservatism, and executive character, while the dependentvariable is tax management as measured by the Effective Tax Rate (ETR). Thepopulation of this study uses mining companies listed on the Indonesia StockExchange (BEI) in 2016-2019. The method used was purposive sampling withcertain criteria, which resulted in a sample of 45 data samples. The type of dataused is secondary data. The data analysis used descriptive statistic, classicassumption test, multiple regression analysis, and hypothesis testing usingSPSS 25 software. The results of this study indicate that firm size andaccounting conservatism have no effect on tax management, while executivecharacter has an effect on tax management

Pengaruh nilai tukar dan ekspor terhadap harga saham perbankan sebelum dan setelah pengumuman covid-19

Covid-19 hampered most businesses and caused a banking crisis that triggered uncertainty so that economic growth declined. Banks can dampen these economic shocks by providing much-needed funding for companies, especially those affected by Covid-19. The bank can obtain these funds by selling stocks to the public. However, some factors affect stock prices, such as exchange rates, exports, and unexpected conditions such as Covid-19. Based on existing research, stock prices in general after Covid-19 have fallen drastically. Therefore, it is hoped that this research can help the Indonesian government control exchange rates and exports so that the price of banking stocks does not experience a drastic decline when unexpected situations such as Covid-19 occur. This study uses a panel data analysis technique. The results of this study are that the exchange rate and exports have a significant effect on stock prices, but conditions before and after Covid-19 have no significant effect on stock prices. It is expected that investors and the government can consider the factors that affect stock prices

Konsep Rahn Dan Implementasinya Di Indonesia

Al-Quran and al hadith are the main sources of teaching for Muslims in navigating life in this world, therefore we as Muslims are very important to study and study and even study comprehensively and not partially as well as the theme of the paper which will be discussed this time, namely Regarding Ar-rahn as one of the rules in ber Muamalah, there are a lot of lessons that we will get from the existence of this Ar-rahn rule or pawning in muamalah, one of which is to strengthen trust between fellow business actors as well as people who are entangled with urgent economic conditions or lack of funds and for the sake of their survival, it is very important to comprehensively study the interpretation and hadith about Arrahn

Pengaruh Citra Koperasi Syariah Terhadap Partisipasi Anggota Koperasi Syariah BMT Itqan

The problem with the Bmt Itqan Sharia Cooperative has not reached the target of gathering members, even though its age is more than one year. New members reached as much as 75%. Because cooperatives are a collection of people or business entities that have the same goal. Then this unachieved goal is a problem. This might be because the image of cooperatives is not in accordance with the expectations of the community so that people are not interested in becoming members of cooperatives. This research method is descriptive and verification. With Spearman Rank data analysis, Simple Linear Regression and Coefficient of determination and t test. With a sample of 40 members. Based on the calculation above, it is known that: Loyalty of members is influenced by the image of the cooperative by 84.4%, while the remaining 15.6% is influenced by other factors outside the image of the cooperative. Thus the image of cooperatives in the eyes of cooperative members has a significant influence on the loyalty of cooperative members. For t arithmetic can be calculated with SPSS resulting in a value of 4,020. The t-count value is then compared to the table value above, as follows: T-count (4,020)> T-table (1,684). From these results it can be stated that the null hypothesis is rejected, which means that there is a significant influence of the image of the cooperative on member loyalty

Pengaruh Faktor Fundamental Terhadap Return Saham Syariah Pada Perusahaan Di Bursa Efek Indonesia Yang Tergabung Dalam Jakarta Islamic Index

This study aims to determine the effect of fundamental factors (EPS), Return on Equity (ROE) and Debt to Equity Ratio (DER) on Stock Returns in Islamic stock companies incorporated in the Jakarta Islamic Index (JII) which are listed in Indonenisa Stock Exchange. The research method used is a survey method with descriptive and verification approaches. The test instruments used in this study are validity and reliability tests. The data analysis used in this research is the classical assumption test, multiple regression analysis, the coefficient of determination, and hypothesis testing. Based on the results of the study, it shows that the variable Earning Per Share has no effect on the stock returns of companies incorporated in the Jakarta Islamic Index, the Return On Equity variable has a significant positive effect on the stock returns of companies incorporated in the Jakarta Islamic Index. The Debt to Equity Ratio variable has a significant negative effect. to the stock returns of companies incorporated in the Jakarta Islamic Index .