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ANALYSIS OF COMPANY INTERNAL CONTROL IN THE OCCURRENCE OF FRAUD AT DELTA ARTHA SIDOARJO PEOPLE'S CREDIT BANK (BPR) Devina Yulia Gunita; Imelda Dian Rahmawati
International Journal of Business, Law and Political Science Vol. 2 No. 11 (2025): International Journal of Business, Law and Political Science
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v2i11.367

Abstract

Objective: The purpose of this study is to determine how the company's internal control system prevents fraud, as well as whether the implementation of the company's internal controls is running effectively for the company. Method: This study uses a data analysis method, namely descriptive qualitative method. The data collection techniques applied in this study are as follows: 1) Interviews, 2) Observation, 3) Documentation, 4) Triangulation. The population in this study is the heads of operational divisions and LPN, and internal auditors at BPR Delta Artha bank. Result: The results of this study indicate that the company's internal control at BPR Delta Artha Sidoarjo is running well. The company establishes strict policies/regulations, conducts periodic checks, and provides strong data protection to enhance security. Novelty: The benefits of this research are expected to serve as a model for internal control in the banking sector.
DEVELOPMENT OF B2B MARKETING STRATEGY AND SWOT ANALYSIS IN SUPPORTING SDGS Muhammad Iqbal Alim El Hakim; Imelda Dian Rahmawati
International Journal of Economic Integration and Regional Competitiveness Vol. 2 No. 7 (2025): International Journal of Economic Integration and Regional Competitiveness
Publisher : Antis Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v2i7.403

Abstract

Objective: This study aims to develop an effective business-to-business (B2B) marketing strategy for Sartika Ratu, a company engaged in the Hajj and Umrah equipment industry. In facing the challenges of declining revenue and market share, this study uses a mixed-method approach with a Sequential Exploratory model to gain an in-depth understanding of the internal and external factors that influence the company's marketing strategy. Method: Data was collected through semi-structured interviews and observations, then analyzed using SWOT analysis involving IFE and EFE matrices. Result: The results show that the company's decline in revenue is related to declining B2B customer loyalty and challenges in attracting new customers. SWOT analysis identifies the company's main strengths in product quality and customization capabilities, while weaknesses are found in ineffective online marketing distribution. Based on these findings, it is recommended that the company develop a product differentiation strategy and improve its digital distribution channels to strengthen its competitive position. Novelty: This study also emphasizes the importance of integrating Sustainable Development Goals (SDGs) principles into marketing strategies, especially in supporting SDGs 8, 9, and 17, highlighting a holistic and data-driven approach that enables Sartika Ratu to increase competitiveness and achieve sustainable long-term growth in the Hajj and Umrah equipment industry.
THE IMPLICATIONS OF GREEN ACCOUNTING ON PROFITABILITY: A STUDY OF   MINING COMPANIES IN INDONESIA Felsa Finda Puspita M; Imelda Dian Rahmawati
International Journal of Economic Integration and Regional Competitiveness Vol. 2 No. 11 (2025): International Journal of Economic Integration and Regional Competitiveness
Publisher : Antis Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v2i11.427

Abstract

Objective: This study aims to determine the effect of Green Accounting, Environmental Dimensions, and Intellectual Capital on Profitability (ROA). Method: This study employs quantitative methods and secondary data sources, focusing on mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. The sampling technique used was purposive sampling, which is a technique of sampling based on specific criteria, resulting in 20 companies with a total of 60 sample data. Data analysis was performed using the SPSS 25 software for multiple linear regression. Results: The results of the study indicate that: (1) Green Accounting does not affect Profitability, (2) Environmental Dimension does not affect Profitability, and (3) Intellectual Capital has a positive effect on Profitability in mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. Novelty: The novelty of this study lies in its examination of Green Accounting, Environmental Dimensions, and Intellectual Capital simultaneously in relation to Profitability (ROA) within mining companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period.