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All Journal Jurnal Ekonomi & Studi Pembangunan Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Abdi Ilmu Jurnal Akuntansi Bisnis dan Publik Kajian Akuntansi Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Accounting and Business Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Berajah Journal Action Research Literate (ARL) Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Manajemen Dan Akuntansi Medan Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Journal of Management, Economic, and Accounting International Journal of Economic Research and Financial Accounting Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Educational Studies and Research Journal International Journal of Economics, Commerce, and Management International Journal of Economics and Management Sciences International Journal of Economics, Management and Accounting JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat Global Management: International Journal of Management Science and Entrepreneurship Journal of Golden Generation Economic Jurnal UMKM, Manajemen dan Akuntansi (JUMA) Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Harmoni Economics: International Journal of Economics and Accounting
Handriyani Dwilita
Universitas Pembangunan Panca Budi
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Analysis of Revenue Diversification and Its Impact on ROA: Study on State-Owned Banks 2018-2024 Handriyani Dwilita; Neng Sri Wardhani; Syafira Salsabiela
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 4 (2025): November: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i4.407

Abstract

The financial crisis has prompted global banks to strategize, reduce loans between countries to the emergence of regional banks that fill the gap, and the emergence of regional and global competition between banks. Competition and digital transformation encourage Indonesian banks to grow and develop. One of them is the determination of bank revenue strategies to support banking performance, especially state-owned banks. The theory of income diversification in several countries, both neighboring countries, and Europe considers whether or not to diversify its income composition strategy.  This study aims to examine the composition of state-owned bank revenues for the period 2018 to 2024. Is there income diversification? And how does it impact on the value of ROA of state-owned banks. This research is a qualitative research with a descriptive approach, with a research sample of 4 state-owned banks. So the research is called case study research with saturated samples. The results of the study revealed that state-owned banks (BRI, BNI, Mandiri, and BTN) did not diversify their revenues, banks only focused on interest income which controlled almost 90% of bank revenue. There was an increase in the portion of interest income in the 4th period, but it did not have an impact on the increase in ROA. Therefore, the income strategy by focusing on 1 main type of income, namely interest income, does not have an impact on the increase or decrease in the value of ROA.
ANALISIS AUDIT INTERNAL DALAM UPAYA MENCEGAH TERJADINYA FRAUD DI PT. PERBANKAN BNI KUALA NAMU Ayuni Affina; Handriyani Dwilita; Noviani
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 1 (2026): Jurnal Manajemen Dan Akuntansi Medan Januari 2026
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i1.7937

Abstract

Latar Belakang : Kecurangan laporan keuangan memengaruhi berbagai pelaku pasar, termasuk investor, organisasi, dan karyawan. Sebagaimana penelitian sebelumnya memberikan informasi terkait dengan kerugian organisasi secara tidak langsung atas tindakan fraud. Selain kerugian material yang ditanggung organisasi, reputasi organisasi mungkin juga dipertanyakan ketika terjadi fraud. Metode Penelitian : Penelitian ini menggunakan jenis penelitian deskriptif kualitatif. Penelitian ini dilakukan di PT. Perbankan BNI Cabang Kuala Namu. Jenis penelitian yang digunakan dalam penelitian ini adalah jenis Penelitian primer yang bersumber dari wawancara pada pihak auditor Internal yang ada di PT.Perbankan BNI Kuala Namu.Teknik analisis data diantaranya adalah deskriptif kualitatif dengan melakukan wawancara kepada pegawai yang bekerja sebagai auditor internal di PT.BNI Kuala Namu. Hasil penelitian : Fungsi audit internal di BNI Kuala Namu telah berjalan cukup efektif, namun masih perlu penguatan di bidang peningkatan kapasitas sumber daya manusia dan pemanfaatan teknologi informasi agar mampu menghadapi risiko fraud yang semakin kompleks di era digital perbankan.
Supply Chain Integration, Accounting Information System Quality, and MSME Operational Performance: A Supply Chain Risk Mediation Approach Handriyani Dwilita; Iskandar Muda
Journal of Management, Economic, and Accounting Vol. 4 No. 2 (2025): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i2.1225

Abstract

This study aims to analyze the effect of Supply Chain Integration and the Quality of Accounting Information Systems on Operational Performance with Supply Chain Risk as a mediating variable. The study uses a quantitative approach with an explanatory design. The study population is MSMEs in the food & beverage sector in one of the districts in Medan City. Sampling using purposive sampling technique and obtained 42 respondents with questionnaires eligible to be tested. The research data is primary data collected through questionnaire distribution and analyzed using multiple linear regression techniques based on a mediation model or MRA, with direct and indirect effects testing using the Sobel test. The results revealed that simultaneously the variables Supply Chain Integration and the Quality of Accounting Information Systems affect Operational Performance, but partially only the Supply Chain Integration variable affects Operational Performance. The mediation test showed that Supply Chain Integration and the Quality of Accounting Information Systems have a negative effect on Supply Chain Risk. This indicates that increasing Supply Chain Integration and the Quality of Accounting Information Systems can reduce exposure to Supply Chain Risk. However, Supply Chain Risk cannot mediate the relationship between Supply Chain Integration and the Quality of Accounting Information Systems on Operational Performance. These findings demonstrate that operational performance in MSMEs is improved more through the influence of supply chain integration and the quality of accounting information systems than through supply chain risk mitigation mechanisms.
Co-Authors , Heriyati Chrisna Abel Desiyanti Manik Aji Haviz Asmaul Husna Ayuni Affina Azwan Bastian Azwan Bastian Br Bangun, Riskana Natalia Br Subakti, Rifka Sari Christine Anna Maria Pakpahan Daharo, Muhammad Irvan Ayang Della Chastika Desy Sarina Br Barutu Dinda Rinata Dito Aditia Darma Nasution Doloksaribu, Kristin Natalia Elisa Cici Prisilia Fatricia, Vinola Aura Finanty Yolanda Hasbiyana Haudi Nasution Indah Malau Iskandar Muda Ivanka, Rara Juana Dewi Maharani Julia Meilany Tumenggar Lia Nazliana Nasution M. Fadlan Irfan Damanik M. Irham Ardiansyah S M. Irsan Nasution M. Irsan Nasution Maf Taufiq Mingka, Alfan Yuharbi Muhammad Ihsan Rangkuti Mutiara Sri Harta S Nadiya R Nababan Neng Sri Wardhani Noviani Pipit Buana Sari Pipit Buana Sari Pipit Buana Sari Pipit Buana Sari, Pipit Buana Putra, M Syukrillah Putri Melani Rani Fitria Rara Ivanka Romida Br Sibarani Sari, Pipit Sati, Mutiara Laras Sherly Marlinda Hutabarat Siburian, Winda Utami Br Sri Wahyuni Syafira Salsabiela Tampubolon, Tesalonika Tengku Syalia Faradiva Tia Maria Hasibuan Triya Vebrianty Uli Greace Ananda Sitorus Valent Theresya S. Br Pardede Vina Arnita Wan Fachruddin Wan Fachruddin Wiwik Apriani Yohana Chelsea T. Hebber Yurika Aulia