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All Journal Jurnal Riset Akuntansi dan Bisnis Journal of Economics, Business, & Accountancy Ventura JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Martabe : Jurnal Pengabdian Kepada Masyarakat International Journal of Supply Chain Management JOURNAL OF SCIENCE AND SOCIAL RESEARCH Ensiklopedia Education Review Jurnal Akuntansi Bisnis dan Publik JURNAL LENTERA BISNIS Methosika: Jurnal Akuntansi dan Keuangan Methodist Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Manajemen Kesatuan SIASAT Journal INFOKUM Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Economics and Digital Business Review International Journal of Business, Law, and Education GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Britain International of Humanities and Social Sciences (BIoHS) Journal Jurnal Ekonomi Transekonomika : Akuntansi, Bisnis dan Keuangan Formosa Journal of Social Sciences (FJSS) Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Proceeding of The International Conference on Economics and Business Asian Journal of Management Analytics Gemilang: Jurnal Manajemen dan Akuntansi Paradoks : Jurnal Ilmu Ekonomi International Journal of Economic, Technology and Social Sciences (Injects) Journal of Economic and Business (JEB) JURNAL RUMPUN MANAJEMEN DAN EKONOMI International Journal of Economics and Management Sciences International Journal of Economics, Business and Innovation Research International Journal of Management, Economic and Accounting
, Rahima Br Purba
Faculty Social Science, Universitas Pembangunan Panca Budi Medan, North Sumatera, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Public Health Social Sciences Transportation Other

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Evaluasi Kinerja Keuangan Bank BUMN yang Terdaftar di BEI Perspektif : 4 Tahun Terakhir Azzahra, Wirda; Purba, Rahima Br
Economics and Digital Business Review Vol. 7 No. 1 (2025): Agustus - Januari
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i1.3049

Abstract

Penelitian ini bertujuan untuk mengevaluasi kinerja keuangan bank-bank BUMN yang terdaftar di Bursa Efek Indonesia selama periode 2021–2024, menganalisis potensi dampak wacana pembentukan Danantara terhadap indikator keuangan utama, serta memberikan rekomendasi kebijakan strategis menghadapi integrasi digital perbankan nasional. Metode yang digunakan adalah deskriptif kuantitatif dengan data sekunder dari laporan keuangan auditan lima bank BUMN (BMRI, BBRI, BBNI, BBTN, BRIS). Analisis mencakup rasio profitabilitas (ROA, ROE, NPM, BOPO), likuiditas (CR, QR), solvabilitas (DAR, DER), dan aktivitas (FAT, TATO). Hasil penelitian menunjukkan sebagian besar bank mengalami peningkatan profitabilitas hingga 2023, diikuti tekanan pada 2024 akibat kenaikan biaya operasional dan investasi digital. BRIS dan BMRI mempertahankan likuiditas kuat, sedangkan BBTN menghadapi tekanan signifikan. BTN menunjukkan leverage tertinggi, sementara BRIS memiliki struktur pendanaan lebih konservatif. Dalam aktivitas, BRIS unggul pada pemanfaatan aset tetap, dan BBRI memimpin perputaran aset lancar. Wacana Danantara diperkirakan memberi tekanan jangka pendek namun membuka peluang efisiensi dan peningkatan daya saing.
Influence of The Receivables Turnover Ratio and The Receivables Collection Period Ratio on Profitability with The Level of Non-Performing Financing as a Moderator at PT Adira Dinamika Multi Finance Tbk Prayogo Aldino Crismanov Nainggolan; Rahima Br Purba; Agus Tripriyono
International Journal of Economics, Business and Innovation Research Vol. 4 No. 05 (2025): August - September, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i05.1965

Abstract

This study aims to analyze the effect of the receivable turnover ratio (RTO) and the ratio of the average collection period (ACP) to profitability (retun on assets/ROA) with the level of non-performing financing (NPF) as a moderation variable. The data in this study is in the form of secondary data, namely the quarterly financial statements of PT Adira Dinamika Multi Finance Tbk for the 2019-2023 period obtained from the company's official website. The data analysis techniques carried out were in the form of descriptive statistical analysis, classical assumption tests which included normality tests, multicollinearity tests, heteroscedasticity tests and autocorrelation tests (durbin-watson), multiple linear regression analysis, moderated regression analysis (MRA) analysis, hypothesis tests and determancy coefficients. The results of the study show that the receivables turnover ratio has a significant effect on profitability at PT Adira Dinamika Multi Finance Tbk. The ratio of the receivables collection period does not have a significant effect on profitability at PT Adira Dinamika Multi Finance Tbk. The non-performing financing rate is not able to moderate the effect of the receivables turnover ratio and the ratio of the receivables collection period to profitability at PT Adira Dinamika Multi Finance Tbk.
EVALUATION OF THE EFFECTIVENESS OF THE INTERNAL CONTROL SYSTEM IN MANAGING OPERATIONAL FUNDS OF THE FACULTY OF SCIENCE AND TECHNOLOGY AT THE UNIVERSITY OF PEMBANGUNAN PANCA BUDI Ismail; Rahima br. Purba
International Journal of Management, Economic and Accounting Vol. 3 No. 5 (2025): October 2025
Publisher : Yayasan Multidimensi Kreatif

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

Abstract

This study aims to evaluate the effectiveness of the Internal Control System (ISC) in managing operational funds at the Faculty of Science and Technology, Panca Budi University. This study uses a descriptive evaluative approach with qualitative methods, data collected through semi-structured interviews, documentation studies, and observations. The results indicate that the implementation of ISC at the Faculty of Science and Technology, UNPAB, has existed but is not fully optimal. Despite leadership commitment and authorization procedures, significant weaknesses were identified in the unsystematic risk assessment process, the lack of strict separation of duties at the faculty level, the lack of digitalization of information and communication, and limited monitoring and internal audit functions. The effectiveness of ISC is considered "quite effective" but with gaps that have the potential to cause risks, especially related to budget mismatches and realization, and a lack of staff understanding. The main obstacles include limited human resource understanding, an informal risk assessment process, a lack of digitalization, and weak monitoring. Recommendations proposed include increasing human resource capacity, formalizing risk assessments, strengthening control activities, digitizing the financial system, optimizing the monitoring function, improving communication, and developing comprehensive SOPs. This study contributes to the literature on ISC in higher education institutions and provides practical recommendations for improving accountability in operational fund management.
EVALUATION OF THE EFFECTIVENESS OF THE INTERNAL CONTROL SYSTEM IN MANAGING OPERATIONAL FUNDS OF THE FACULTY OF SCIENCE AND TECHNOLOGY AT THE UNIVERSITY OF PEMBANGUNAN PANCA BUDI Ismail; Rahima br. Purba
International Journal of Management, Economic and Accounting Vol. 3 No. 5 (2025): October 2025
Publisher : Yayasan Multidimensi Kreatif

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

Abstract

This study aims to evaluate the effectiveness of the Internal Control System (ISC) in managing operational funds at the Faculty of Science and Technology, Panca Budi University. This study uses a descriptive evaluative approach with qualitative methods, data collected through semi-structured interviews, documentation studies, and observations. The results indicate that the implementation of ISC at the Faculty of Science and Technology, UNPAB, has existed but is not fully optimal. Despite leadership commitment and authorization procedures, significant weaknesses were identified in the unsystematic risk assessment process, the lack of strict separation of duties at the faculty level, the lack of digitalization of information and communication, and limited monitoring and internal audit functions. The effectiveness of ISC is considered "quite effective" but with gaps that have the potential to cause risks, especially related to budget mismatches and realization, and a lack of staff understanding. The main obstacles include limited human resource understanding, an informal risk assessment process, a lack of digitalization, and weak monitoring. Recommendations proposed include increasing human resource capacity, formalizing risk assessments, strengthening control activities, digitizing the financial system, optimizing the monitoring function, improving communication, and developing comprehensive SOPs. This study contributes to the literature on ISC in higher education institutions and provides practical recommendations for improving accountability in operational fund management.
Co-Authors , Oktarini Khamilah Siregar Abdizil Ikhram Lubis Agus Tripriyono Agus Tripriyono Agustina Indriani Ajie Rahman Akhiril Akbar Hasibuan Ancer Martati Ndraha Andreanov Angel Angel Angel Marcella Leonardi Arie Pratania Putri Arie Pratania Putri Aris Setiono Armanda, Dian Arwin Arwin Azima Mendina Amrul Azzahra, Wirda Bagus Kuncoro Callista Cungka Caroline Caroline Catherina Catherina Celine Dion Cindy Patricia Wijaya Daniel Kelvin Parulian Simanjuntak Darwin Darwin Dessy Adriana Pakpahan Doni Molana Elda Nadia Pasaribu Elfira Putri Erlina Erlina Evelyn Meigawati Fadhlan Fachri Faisal Adrian Nasution Fildzah Shabrina Fricillia Vina Cindy Tioria Sitorus Harsono Harsono Haryono Umar HASUGIAN, Marnita Heriyati Chrisna Herlina A.N Nasution Indriani, Agustina Iskandar Muda Ismail Junawan Junawan Junawan Junawan Junawan, Junawan Junidwan, Alditra Dwiky Juninetenth Keeply F Sitanggang Karyaningsih, Karyaningsih Lasson Padang Lidya Natalia Lubis, Anggi Fadila M. Irsan Nasution Maisyarah, Renny Marudut Lumban Gaol Meilisa Fajarwati Mika Debora Br Barus Moratia Suci Pratiwi Muhammad Rifandy Perwanto Nur Aziza Nurlinda PANGGABEAN , Fitri Yani Popy Wulandari Prayogo Aldino Crismanov Nainggolan Priadi, Dina Puspita Puja Rizqi Ramadhan Putra, Irwansyah Putri Enzelina Nababan Radiyah, Fitra Tur Ramadhan, Puja Rizqy Ramdhani, Windy Ricky Ricky Rimba Simanjuntak Sahnidar Salman Farizi Sari, Tri Dessy Ratna Saribulan Tambunan Shellin, Shellin Siti Haliza Siti Safaria Situmorang, Daniel Sofiyanti Gulo Soulthan Saladin Batubara Tengku Sheila Chairunisa Theresia Atika Sari Br. Ginting Topan Lilian Napitupulu Totona Berkat Elsuna Zebua Tri Dessy Ratna Sari Tripriyono, Agus Ulfa Zahra Vhasco AG. Siagian Vina Wani Nasution Wan Fachruddin Welda Mudiar Willi Matulesi Sibarani William William Winda Ocviana Yandri Doni