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All Journal Liquidity: Jurnal Riset Akuntansi dan Manajemen
Amrizal Amrizal
STIE Ahmad Dahlan Jakarta
Economics, Econometrics & Finance

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Measuring Of Banking Performance Based On Job Satisfaction For Conventional (STATE) Banks In Indonesia Amrizal Amrizal
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 4 No 2 (2015)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v4i2.67

Abstract

Dalam penelitian ini saya mengukur kinerja perbankan berdasarkan konsep kepuasan kerja (job satisfaction). Job Satisfaction disusun menjadi lima indikator, yaitu: achievement (JS1), recognition (JS2), work itself (JS3), responsibility (JS4) dan advancement (JS5). Hasil penelitian menunjukan bahwa Job Satisfaction secara signifikan dipengaruhi oleh lima indikator itu. Nilai dari masing indikator sebagai berikut: JS1=>JS = 0.7753, JS=> JS2 = 0.7464, JS=>JS3 = 0.7647, JS => JS4 = 0.8402 dan JS => JS5 = 0.7843. Rata-rata korelasi job satisfaction terhadap indikatornya adalah 0,7822. Artinya bahwa job satisfaction merupakan perspektif yang membutuhkan perhatian bagi manager bank.
Analisis Kritis Pelanggaran Kode Etik Profesi Akuntan Publik Di Indonesia Amrizal Amrizal
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 3 No 1 (2014)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v3i1.103

Abstract

Public accountant is a profession that a tremendous respect for moral values and ethics, the public accounting profession in order to earn a respectable place in the public it is necessary to build public trust and public interest. Conflict of interest occurs when the practitioners of public accounting as a profession and a public accounting firm as a service company should provide quality services to its clients. It is a challenge to test idealism, morals and ethics of the accountant. Violation of professional standards of public accountant is a reflection of moral and ethical practitioners of public accountants. Several violations such as: audit deadline, the collusion between the accountant with a client, do not keep integrity and competency. Violating the independence, morally or in fact. The impact of code violations committed public accountant including losses to investors or other stakeholders who utilize public accountant audit results. Disappear or diminished public confidence in the public accounting profession, the accounting profession will ultimately harm themselves. Public accountant office conducting violations against the public accounting profession, the trend is likely to increase, this is caused by the growing public access to public accounting profession itself, as long as the public accountant to be behind the Great Wall of that can not be reached by the public or the media.
Kinerja Rasio Keuangan Perbankan Islam Dan Konvensional: Studi Komparatif Amrizal Amrizal
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 2 No 1 (2013)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v2i1.125

Abstract

The article focuses to analyze finance ratio consist of Return on Assets (ROA), Return on Equity (ROE), Net Interest Margin (NIM) Capital Adequacy Ratio (CAR) except Earnings before Interest Tax (EBIT). The research is conducted to three conventional banking (BNI 46, Mandiri and BRI) and three syariah banking (Bank Muamalat Indonesia, Bank Mega Syaria and Bank Syariah Mandiri) for annual report periods 2007 to 2011. The result shows, the average increase EBIT to conventional banking groups during period 2007 to 2011 are 1.91% while the average EBIT to syariah banking groups are 1.53%. The average of ROA to conventional banking groups are 3.01% while the average ROA to syariah banking groups are 1.99%. The average of ROE to conventional banking groups is 24.19% while the average of ROE to syariah banking groups is 33.31%. The average of NIM to conventional banking groups during period 2007 to 2011 are 7.08% while the average of NIM to syariah banking groups during period 2007 to 2011 are 8.14%. The average of CAR to conventional banking groups is 15.63%, while the average of CAR to syariah banking groups during the period are 12.19%.
Memperkuat Daya Saing Bank Syariah Dengan Meningkatkan Kemampuan Teknologi Informasi Amrizal Amrizal
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 1 No 1 (2012)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v1i1.152

Abstract

Banking industry is very tight competition in all aspects. Results review from some literatures: journals and empirical data indicates that the banking industry has been applied information technology in order to provide excellent service to customers in the form of electronic transactions such as ATM, sms banking, e-commerce and so forth. Based on Bank Indonesia reports, the type of electronic transaction has been growing very rapidly between the transaction and Bilyetgiro Elekteronik Checks, ATM, Credit Card, Account Card Based (ATM and Debit Cards), Electronic Money, Delivery Chanel and RTGS. Those above transactions are relating to the Technology Information System and Integrated System. Integrated system is the combination of Hardskill which focus on knowledge and more to the integrity softskill (shidiq, trustworthy, tablig, fathonah). Islamic banks are ready to face competition both nationally and internationally, primarily face competition from the aspect of Integrated Systems. Bank Syariah Mandiri (BSM) developed e-banking features on an ongoing basis, among others
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