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All Journal JURNAL RISET AKUNTANSI GOING CONCERN Jurnal Ipteks Akuntansi Bagi Masyarakat Journal of Artificial Intelligence and Digital Business
Chandra, Vionalisa
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering

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IPTEKS PENGENDALIAN INTERN DALAM PROSEDUR PENCAIRAN KREDIT KONSUMTIF PADA PT. BANK SULUTGO CABANG UTAMA Maria, Brigita; Chandra, Vionalisa; Muliad, Halim Ellena; Elim, Inggriani
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 4, No 1 (2020): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.4.1.2020.28221

Abstract

In conducting credit distribution to the public, there are several procedures that must be carried out before credit can be disbursed. Lending also needs to pay attention to internal controls within the company. The purpose of this study is to evaluate whether internal control in credit disbursement procedures is in accordance with the theory of control according to COSO. This research method is a qualitative method. Data collection techniques are interviews and documentation. The results of this study indicate that the company has not fully implemented internal controls based on COSO, particularly environmental control and monitoring.
PENERAPAN PERLAKUAN AKUNTANSI ASET TETAP BERDASARKAN PSAK NO. 16 PADA HOTEL ARVIEL GORONTALO Chandra, Vionalisa; Ilat, Ventje; Kalalo, Meily Y. B.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 3 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.3.30061.2020

Abstract

Assets remain the most important part in supporting the company's operational activities, especially for companies engaged in the hotel industry. Therefore, it is necessary to have an appropriate fixed asset accounting policy in accordance with PSAK No. 16. This study aims to determine how the recognition, measurement, and presentation of accounting for fixed assets based on PSAK No. 16 at the Arviel Gorontalo Hotel. This study uses qualitative approach that compares the actual situation with relevant theories related to the problem. The data obtained is the result of interviews and documentation. Analysis is done by comparing the financial statements of the Arviel Gorontalo Hotel with PSAK No. 16. The results show that the Arviel Hotel Gorontalo has not fully implemented the accounting for fixed assets in accordance with PSAK No. 16.
Pengaruh Harga Emas, Harga Bitcoin dan Bond Yield terhadap Indeks Sektor Keuangan Chandra, Vionalisa; Baroleh, Zefanya Fernando
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.3039

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh harga emas, harga Bitcoin, dan bond yield (10 tahun) terhadap indeks sektor keuangan di Bursa Efek Indonesia selama periode Mei 2022 hingga April 2025. Data yang digunakan merupakan data time series bulanan yang diperoleh dari sumber sekunder resmi dan diolah menggunakan perangkat lunak Stata 17. Analisis dilakukan dengan pendekatan regresi linear berganda setelah memastikan stasioneritas melalui uji Augmented Dickey-Fuller (ADF). Hasil penelitian menunjukkan bahwa secara parsial, hanya variabel bond yield (10 tahun) yang berpengaruh signifikan terhadap indeks sektor keuangan, sedangkan harga emas dan harga Bitcoin tidak menunjukkan pengaruh signifikan. Namun, secara simultan ketiga variabel tersebut memiliki pengaruh signifikan terhadap indeks sektor keuangan, menandakan adanya keterkaitan lintas-aset dalam memengaruhi dinamika pasar modal. Nilai R-squared sebesar 0,203 menunjukkan bahwa variabel penelitian menjelaskan sebagian kecil variasi pergerakan sektor keuangan, sehingga terdapat faktor eksternal lain yang turut berperan. Temuan ini mengindikasikan bahwa sektor keuangan di Indonesia lebih sensitif terhadap perubahan kondisi makroekonomi, terutama terkait tingkat suku bunga jangka panjang yang tercermin melalui bond yield. Penelitian ini memberikan implikasi penting bagi investor dan pembuat kebijakan untuk memperhatikan indikator pasar obligasi sebagai sinyal utama dalam strategi investasi dan pengelolaan risiko sektor keuangan.
Co-Authors Inggriani Elim Maria, Brigita Meily Y. B. Kalalo, Meily Y. B. Muliad, Halim Ellena Ventje Ilat Zefanya Fernando Baroleh, Zefanya Fernando