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All Journal Dinasti International Journal of Digital Business Management Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Trilaksana, Ahmad Raymond
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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EVALUATION OF THE IMPLEMENTATION OF INTERNAL CONTROL SYSTEM FOR THE RECEPTION, RETURN AND AUCTION OF GUARANTEE GOODS IN. PEGADAIAN (PERSERO) Trilaksana, Ahmad Raymond
Dinasti International Journal of Digital Business Management Vol. 1 No. 1 (2019): Dinasti International Journal of Digital Business Management (December 2019 - J
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.997 KB) | DOI: 10.31933/dijdbm.v1i1.90

Abstract

PT. Pegadaian (Persero) provides loans to people with require collateral item as insurance. PT. Pegadaian have to keep the collateral save and maintain it secure, so that internal control for collateral items are necessary needed. The purpose of this research was to determine and evaluate the implementation of the internal control systems for receiving, returns, and auctions of collateral items at PT. Pegadaian (Persero). The method used is qualitative descriptive with five components of COSO to evaluate the effectivities of internal control that applied at PT. Pegadaian (Persero). The five components of the COSO internal control is the control environment, risk assessment, control activities, information and communication and monitoring. The results showed that internal control systems at PT. Pegadaian (Persero) have been support by Standard Operating Procedures for all operations and filed documents. But from the evaluation for internal control system of receiving, returns, and auctions of collateral items there are still task stacking at unit manager make internal control systems PT. Pegadaian (persero) still have lack of control.
The Effect of Coal Production, Domestic Market Obligation, Selling Price, Coal Reserves, and Mining Investment on Indonesia's Coal Export Realization Trilaksana, Ahmad Raymond; Subiyantoro, Heru
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 1 (2026): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i1.6577

Abstract

As the world's second-largest coal exporter, Indonesia faces complex dynamics in managing its coal export realizations amid domestic policy obligations and market fluctuations. This phenomenon is increasingly significant given coal's strategic role as a major source of state revenue and its position as a primary energy supplier to Asian emerging markets, particularly China and India. This study aims to analyze the determinants affecting Indonesia's coal export realizations. The research employs a quantitative approach using quarterly time-series data from 2014 to 2023, comprising 40 observations. The analytical methods utilized are the Vector Error Correction Model (VECM) to examine both short-term dynamics and long-term equilibrium relationships among variables. The independent variables examined include coal production volume, domestic market obligation (DMO), selling price, coal reserves, and mineral and coal sector investment, with coal export realization as the dependent variable. The findings reveal that simultaneously, all independent variables significantly influence coal export realizations. Partially, coal production, selling price, coal reserves, and investment demonstrate significant positive effects on export realizations. Conversely, domestic market obligation shows a significant negative effect on Indonesia's coal export realizations, indicating that mandatory domestic supply requirements constrain export volumes.
Co-Authors Subiyantoro, Heru