Article Per Year (5 Year)
p-Index From 2021 - 2026
0.947
P-Index
This Author published in this journals
All Journal International Journal of Applied Business and International Management Manajemen Bisnis dan Keuangan Korporat
Sherly Pinatik
Sam Ratulangi University
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
The Effect of Auditor's Emotional Intelligence, Competence, and Independence on Audit Quality Sherly Pinatik
International Journal of Applied Business and International Management Vol 6, No 2 (2021): August 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (394.175 KB) | DOI: 10.32535/ijabim.v6i2.1147

Abstract

The duty of auditor is examining and providing an opinion on the fairness of the financial statements of a business entity based on determining standards. Based on the foregoing, the auditor must maintain audit quality. This study aims to analyze the effect of emotional intelligence, competence, and auditor independence on audit quality. This study used a survey method with a quantitative descriptive approach. The sample in this study were all auditors of BPK RI representatives of North Sulawesi Province, as many as 61 respondents. Data analysis techniques were collected through the distribution of questionnaires which were rated and tabulated for analysis and the answers obtained by respondents were by predetermined variable values and being analyzed by using the Amos 24 software, where the data analysis technique was carried out to determine the effect of the SEM analysis approach. The results showed that the emotional intelligence variable had a positive and significant effect on audit quality, competence had a positive and significant effect on audit quality, and independence had a positive and significant effect on audit quality. It is hoped that these research results can be used as material or measurement indicators for BPK institutional auditors to recruit auditors based on knowledge and morals, and character.
Analisis penerapan model four levers of control dalam meningkatkan kinerja karyawan divisi keuangan PT Pelabuhan Indonesia (Persero) Regional 4 Bitung Jesicca Leonita Baramuli; Hendrik Manossoh; Sherly Pinatik
Manajemen Bisnis dan Keuangan Korporat Vol. 1 No. 2 (2023)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.60

Abstract

Four Levers of Control is a concept that focuses on achieving strategies in the management control system using four frameworks consisting of belief systems, boundary systems, diagnostic control systems, and interactive control systems.  In facing the changes that occurred at PT Pelabuhan Indonesia (Persero) Regional 4 Bitung after the merger, an adequate control system is needed to control the performance of employees. This study aims to determine how the application of the four levers of control in improving the performance of employees of the finance division of PT Pelabuhan Indonesia (Persero) Regional 4 Bitung. The research method used in this research is a qualitative method with a descriptive approach and the data obtained comes from interviews and documentation. The results showed that the application of the four levers of control has been running quite well because it has fulfilled the four frameworks.
The Effect of Auditor's Emotional Intelligence, Competence, and Independence on Audit Quality Sherly Pinatik
International Journal of Applied Business and International Management Vol 6, No 2 (2021): August 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v6i2.1147

Abstract

The duty of auditor is examining and providing an opinion on the fairness of the financial statements of a business entity based on determining standards. Based on the foregoing, the auditor must maintain audit quality. This study aims to analyze the effect of emotional intelligence, competence, and auditor independence on audit quality. This study used a survey method with a quantitative descriptive approach. The sample in this study were all auditors of BPK RI representatives of North Sulawesi Province, as many as 61 respondents. Data analysis techniques were collected through the distribution of questionnaires which were rated and tabulated for analysis and the answers obtained by respondents were by predetermined variable values and being analyzed by using the Amos 24 software, where the data analysis technique was carried out to determine the effect of the SEM analysis approach. The results showed that the emotional intelligence variable had a positive and significant effect on audit quality, competence had a positive and significant effect on audit quality, and independence had a positive and significant effect on audit quality. It is hoped that these research results can be used as material or measurement indicators for BPK institutional auditors to recruit auditors based on knowledge and morals, and character.
Analisis sistem pengendalian internal atas pemberian kredit pada Bank Prisma Dana Manado: Studi kasus pada kredit bermasalah Asifa Wasilu; Inggriani Elim; Sherly Pinatik
Manajemen Bisnis dan Keuangan Korporat Vol. 4 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.495

Abstract

This study aims to analyze the implementation of the internal control system (ICS) over the credit granting process at Bank Prisma Dana Manado and to identify weaknesses that contribute to the occurrence of non-performing loans, drawing on the COSO (2013) five-component internal control framework and Agency Theory as the theoretical foundation. The study employs a descriptive qualitative method with a single case study approach on one working capital debtor who defaulted on their loan. The case was purposively selected because it represents a pattern of control weaknesses consistent with the increasing trend of Bank Prisma Dana Manado's Non-Performing Loan (NPL) ratio during the 2020–2024 period. Data were collected through semi-structured interviews with three key informants, observation, and documentation of credit policies, then analyzed using the interactive model of Miles et al. (2014), comprising data reduction, data display, and conclusion drawing/verification, and were further strengthened through source and technique triangulation. The results show that Bank Prisma Dana Manado's ICS formally incorporates all five COSO components, yet its implementation remains inconsistent, particularly in the control activities component (incomplete verification of the 5C principles) and the monitoring component (delayed post-disbursement monitoring, as well as insufficient segregation of duties between the marketing and credit analysis functions). These weaknesses directly contributed to the occurrence of the non-performing loan examined in this study and are consistent with the bank's rising NPL ratio, which increased from 5.0% in 2020 to 7.0% during 2023–2024. This study contributes to enriching the literature on internal control in Rural Banks (BPR), a segment that remains relatively understudied compared to commercial banks, while also offering practical implications for bank management and regulators in strengthening credit verification policies, segregation of duties, and post-disbursement monitoring to mitigate the risk of problem loans.
Co-Authors Asifa Wasilu Hendrik Manossoh Inggriani Elim Jesicca Leonita Baramuli