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All Journal Conference SENATIK STT Adisutjipto Yogyakarta Mizania : Jurnal Ekonomi dan Akuntansi
Muhammad -
STAIN Palangka Raya
Aerospace Engineering Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences

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The Assessment of Internal Control System in Management of Information Technology Based on COSO IC Fadlan, Muhammad; Winarno, Wing Wahyu; Haryono, Kholid; -, Muhammad
SENATIK STT Adisutjipto Vol 4 (2018): Transformasi Teknologi untuk Mendukung Ketahanan Nasional [ ISBN 978-602-52742-0-6 ]
Publisher : Sekolah Tinggi Teknologi Adisutjipto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.328 KB) | DOI: 10.28989/senatik.v4i0.140

Abstract

 The large number of institutions that use information technology (IT) to help run their usiness processes cannot be separated from various risks to IT. The internal control system is one way that can be used to deal with and even minimize the impact of various risks and COSO Internal Control is one of the frameworks that can be used. The "XYZ" College is one of the educational institutions that have used IT, especially to assist every activity related to students. At present, there are no assessments related to the internal control system in the utilization and management of IT contained in the institution, so it is not known whether the control system is running well or not. For this reason, this study was conducted with the aim of assessing whether the internal control system is currently in accordance with the principles of good internal control based on the COSO Internal Control Framework. The results showed that indirectly the "XYZ" College had applied several principles contained in the COSO Internal Control, even being quite good with a value of 3.28 from a scale of 5.0.
Analisis Pengaruh CAR, NPL, dan LDR Pada ROA Bank Cimb Niaga Tahun 2003–2023 -, Muhammad; putri sesa lestari an; Humaira; Septi Sartika Sari; Annisa Aprisila Handini; Fazhar Sumantri
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 4 No. 2 (2024): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Economics and Business Faculty UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v2i2.1654

Abstract

Dilakukannya kajian ini adalah untuk menginvestigasi hubungan antara capital adequacy ratio (CAR), non performing loan (NPL) dan loan to deposit ratio (LDR) pada return on assets (ROA) pada Bank CIMB Niaga selama periode 2003–2023. Menggunakan metode kuantitatif dengan analisis regresi linier berganda, penelitian ini menemukan bahwa NPL berpengaruh negatif signifikan pada ROA, sedangkan CAR dan LDR tidak berpengaruh secara parsial. Secara simultan, ketiga variabel menunjukkan pengaruh signifikan bagi ROA dengan koefisien determinasi sebesar 36,3%, mengindikasikan adanya faktor lain di luar model yang berkontribusi lebih besar pada fluktuasi ROA. Temuan ini memperkuat pentingnya pengelolaan risiko kredit dalam mempertahankan stabilitas profitabilitas bank, serta mendorong penelitian lanjutan dengan memasukkan variabel eksternal makroekonomi.
Co-Authors Annisa Aprisila Handini Fadlan, Muhammad Fazhar Sumantri humaira Kholid Haryono Putri Sesa Lestari An Septi Sartika Sari