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Rachman, Rachmawaty
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Tinjauan Peranan Income Audit Terhadap Pengendalian Internal Kas Pada Swiss-Belinn Hotel Bogor Damayanti, Nur Alifiah; Andrianto, Toni; Rachman, Rachmawaty
Jurnal Aplikasi Bisnis Kesatuan Vol. 4 No. 3 (2024): JABKES Edisi Desember 2024
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v4i3.2446

Abstract

The tourism industry currently plays an important role in improving the economy, especially for the Indonesian economy. It is proven that part of the tourism industry is experiencing rapid growth and development, which can help the development of other industries, including the hotel industry. Because the city of Bogor is not only a famous cultural city but also a famous tourist destination, the demand is high and the hotel accommodation sector is also growing. There are many different hotels in Bogor, from cheap hotels to four stars. The accommodation sector such as hotels is a promising business with high profits from the income earned. Some income must be managed so that everything runs smoothly, so that the adjustment of the income received is in the form of documentary evidence. Income audit is part of the finance and accounting department. The purpose of this final project is to determine the role of income audit on the internal control of Swiss-Belinn Hotel Bogor. The data analysis technique used includes descriptive analysis. By using descriptive data analysis techniques, the role and workflow of Income Audit are considered from start to finish. From the results of the analysis, it can be seen that the role of Income Audit in hotels including Swiss-Belinn Hotel Bogor is very important. The role of Income Audit Swiss-Belinn Hotel Bogor is running quite well and in accordance with existing procedures. Income Audit implements good control over the processing of business transaction income evidence assessment reports, especially for sales, so that the company's goal of generating income with a balance of evidence in the form of existing documents can be achieved in an effort to avoid data manipulation and income reduction.   Keywords: Department of Finance and Accounting, Income Audit, income.
Comparative Analysis of Financial Performance of Coal Energy Companies on the IDX Before and During the COVID-19 Pandemic Nurhafidz Sutisna, Taofik; Evianti, Dessy; Rachman, Rachmawaty
Maksi Vol 3 No 1 (2024): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Juni
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2024.3.1.3646

Abstract

The study examines how the COVID-19 pandemic affected the financial performance of coal energy companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2021. Using a descriptive comparative method, the analysis focuses on financial data from annual reports to evaluate metrics like liquidity, solvency, activity, and profitability. The findings suggest that overall, there were minimal alterations in financial performance indicators before and during the pandemic, except for noticeable variations in the cash ratio and total asset turnover ratio.
TINJAUAN ATAS PENGENDALIAN INTERNAL TERHADAP PEMBERIAN KREDIT PADA PT BANK NEGARA INDONESIA (PERSERO) TBK. KANTOR CABANG UTAMA BOGOR Syahadati, Shera Syahida; Nurjanah, Yayuk; Permana, Yudi; Rachman, Rachmawaty
Jurnal Aplikasi Bisnis Kesatuan Vol. 5 No. 1 (2025): JABKES Edisi April 2025
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v5i1.1918

Abstract

Pengendalian Internal merupakan kegiatan yang dilaksanakan untuk mengawasi, mengukur serta mengamankan sumber daya yang dimiliki perusahaan demi tercapainya tujuan yang telah ditetapkan. Ketidaksesuaian terhadap ketentuan internal, informasi belum tersampaikan dengan baik kepada debitur, persyaratan dokumen masih belum lengkap merupakan beberapa masalah yang terjadi akibat pengendalian internal yang belum terlaksana sepenuhnya. Tujuan dilakukannya peninjauan adalah untuk mengetahui alur proses pemberian kredit, pengendalian internal terhadap pemberian kredit pada Bank Negara Indonesia KCU Bogor dan kesesuaian pengendalian internal terhadap pemberian kredit yang ada pada Bank Negara Indonesia KCU Bogor dengan komponen COSO. Peninjauan dilakukan melalui observasi dan wawancara. Hasil peninjauan menunjukan bahwa pengendalian internal terhadap pemberian kredit pada PT Bank Negara Indonesia Persero Tbk Kantor Cabang Utama Bogor belum sepenuhnya sesuai dengan kebijakan perusahaan, ada beberapa kendala dan ketidaksesuaian terhadap kebijakan internal serta penyampaian informasi kepada calon debitur belum berjalan dengan baik, meskipun demikian sebagian besar sudah memenuhi kebijakan Bank Negara Indonesia dan komponen pengendalian internal menurut COSO.
Co-Authors Anggraini, Resti Fitria Nur Azhariyah, Prameswari Edna Damayanti, Nur Alifiah Desi Efrianti Evianti, Dessy Gunawan, Audreylia Hendrasty, Syifa Jasmadeti, Jasmadeti Javany, Vega Marselly, Marselly Muhammad Yusuf Mulyadi, Mohammad Noorman Nurhafidz Sutisna, Taofik Permana, Yudi Ratih Puspitasari Sri Imaningati Syahadati, Shera Syahida Toni Andrianto Tri Marlina Yayuk Nurjanah