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All Journal IDEAS: Journal on English Language Teaching and Learning, Linguistics and Literature JMM (Jurnal Masyarakat Mandiri) JTP - Jurnal Teknologi Pendidikan English Teaching and Linguistics Journal (ETLiJ) Indonesia Berdaya Al-Ulum: Jurnal Pendidikan Islam Journal of English Language and Education Al-Ulum: Jurnal Pendidikan Islam Journal Of Human And Education (JAHE) Journal of International Conference Proceedings Journal of Social Science and Humanities Research IKHLAS: Jurnal Pengabdian Dosen dan Mahasiswa Innovative: Journal Of Social Science Research FARMASAINKES Journal of Innovative and Creativity JOURNAL OF EDUCATION AND LEARNING RESEARCH Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies
Niswa, Khairun
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Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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The Impact of Liquidity, Liabilities, and Equity on Bank Profitability Syahputri, Andini; Niswa, Khairun; Ginting, Lita Hepika; Nasution, Fadillah; Aliah, Nur
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.100

Abstract

This study aims to examine the role of liabilities in the financial structure of the banking sector and their implications for bank liquidity, solvency, and profitability through a literature review approach. The research method employed is a library study that analyzes relevant national journal articles published in recent years. Data analysis was conducted using content analysis by comparing and synthesizing the findings of previous studies. The results indicate that liabilities constitute the primary source of bank funding and are closely associated with liquidity and solvency risks. Partially, liabilities do not always have a significant effect on bank profitability; however, simultaneously with equity, liabilities contribute to overall bank financial performance. The conclusion of this study emphasizes that prudent liability management, balanced with assets and equity, is a crucial factor in maintaining banking stability and sustainability.
The Role of the Audit Tools and Linked Archive System (ATLAS) in the Enhancement of Financial Statement Audit Efficiency Niswa, Khairun; Rahma, Alya; Ivana, Sarah Obadiah; Wardani, Neng Sri
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.115

Abstract

The development of information technology has brought significant changes to auditing practices, one of which is the use of the Audit Tools and Linked Archive System (ATLAS) as electronic audit working papers. This study aims to analyze the role of ATLAS in improving the efficiency of the financial statement audit process. The research employs a qualitative approach, with data collection techniques consisting of interviews and documentation. The findings indicate that the implementation of ATLAS assists auditors in preparing audit working papers in a more systematic, integrated, and standardized manner in accordance with the stages of the audit process. The use of ATLAS also facilitates data entry, accelerates audit execution, and reduces the risk of errors commonly associated with manual methods. Therefore, ATLAS plays an important role in enhancing the efficiency and effectiveness of financial statement audits.
Co-Authors Abd Rahman Anita Purba Butlam, Qoree Cut Novita Srikandi, Cut Novita Daulay, Sholihatul Hamidah Deli, Nala Puti Fahriaty, Vidinda Gabena Indrayani Dalimunthe Ginting, Lita Hepika Haris Munandar Nasution Harisma, Rita Ika Purnama Sari Ivana, Sarah Obadiah Junita Batubara, Junita Kristina Sinaga, Yanti Manurung, Agatha Olivia Putri Muhammad Amin Nasution Muhammad Qorib Nasution, Dewi Kesuma Nasution, Fadillah Nur Aliah, Nur Nurlela Nurlela Oktrigana Wirian Paramita Kusumawardhani Parlina, Iin Rafi’i, Muhammad Rahma, Alya Resty Wahyuni, Resty Rizky Khairunnisa Sormin Sabila, Sausan Salim Aktar sari, ambar wulan Silaban, Lusia Pebriyani Simanjuntak, Gina Wijaya Sirait, Jumaria Syahputri, Andini Tengku Riza Zarzani N Wardani, Neng Sri Zuliana Zuliana, Zuliana