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All Journal Agrikultura Eksistansi Journal of Accountancy FE UBB Jurnal Pengabdian Kepada Masyarakat Universitas Bangka Belitung IJBE (Integrated Journal of Business and Economics) JEM: JURNAL EKONOMI DAN MANAJEMEN SEIKO : Journal of Management & Business Jurnal Samudra Ekonomi dan Bisnis Jurnal Ekonomi dan Bisnis Dharma Andalas Ekombis: Jurnal Fakultas Ekonomi Jurnal Abdi Insani Community Development Journal: Jurnal Pengabdian Masyarakat Asian Management and Business Review International Journal of Economics, Business, and Entrepreneurship (IJEBE) CEBONG Journal Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) PEKBIS Studi Ekonomi dan Kebijakan Publik Indonesian Journal of Dedication and Educations International Journal of Magistravitae Management Riset Akuntansi dan Keuangan Indonesia Jurnal Riset Multidisiplin Edukasi International Journal of Applied Management and Business

Darus Altin

Universitas Bangka Belitung

Author-ID : 2656665

Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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PENINGKATAN KAPASITAS (CAPACITY BUILDING)APARATUR PEMERINTAHAN DESA KOTA KAPUR KABUPATEN BANGKA Altin, Darus
Jurnal Pengabdian Kepada Masyarakat Universitas Bangka Belitung Vol 1, No 1 (2014):
Publisher : Universitas Bangka Belitung

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Salah satu indikator keberhasilan suatu desa adalah dilihat dari kemampuan aparatur desanya dalam mengelola pembangunan. Desa Kota Kapur yang merupakan sebuah desa yang masih dipandang minimnya sentuhan pembangunan khususnya dalam peningkatan kapasitas aparatur desa.Â Â Â Â Â Jumlah aparatur Desa Kota Kapur yang berjumlah 20 orang menjadi bagian dari tugas dan fungsi masing-masing yang ada pada Pemerintahan Desa tersebut. Ada yang bertugas menjalankan roda administrasi, keuangan, organisasi dan lain sebagainya. Masing-masing tentunya memerlukan sebuah peningkatan keahlian pada bidangnya tersebut. Untuk itu, perlu disentuh dengan sebuah pembekalan kapasitas dalam bidang tertentu seperti; kemampuan dalam bidang komputer, akuntansi, administrasi dan manajemen organisasi, peraturan desa dan pembuatan peta wilayah desa untuk mempersiapkan Desa Kota Kapur menjadi Desa Siap Pariwisata.Adapun capaian kegiatan KKN Angkatan pada Desa Kota Kapur adalah tercapainya Aparatur Desa yang memiliki kemampuan dalam mengoperasikan komputer, mampu dalam pengelolaan Akuntansi dan Keuangan Desa, mampu dalam pengelolaan administrasi, mampu dalam membuat dan merancang Peraturan Desa serta dibuatkannya Peta Desa yang akurat dan dapat dipertanggungjawabkan secara akademik.Dari kegiatan KKN ini diharapkan agar aparatur Desa Kota Kapur lebih mengoptimalkan dan memaksimalkan potensi SDM dalam mengelola dan menyusun laporan keuangan yang terstruktur dan sistematis dengan menggunakan sarana, dan prasarana yang ada dalam mendukung kinerja keuangan, lebih memperhatikan kelengkapan data keuangan untuk penyusunan laporan pembukuan agar sesuai dengan standar yang telah ditentukan.Dalam bidang sipil yang diaplikasikan sehingga memperjelas mengenai tapal batas antar desa dan memperbaiki tata ruang desa., tercapainya tata kelola admintrasi desa agar tercapai sistem pemerintahan desa yang efektif dan efisien, dan diharapkan Pemda Kabupaten Bangka bekerjasama dengan pemerintah desa kota kapur memberikan perhatian lebih terhadap desa kota kapur terkait situs sejarah yang terdapat di desa tersebut. Dimana hal tersebut merupakan salah satu aset yang sangat berharga yang tidak dimiliki oeh semua wilayah di Bangka Belitung

PENGUKURAN KINERJA BILLING SYSTEM MENGGUNAKAN COBIT FRAMEWORK DAN COMPUTER ASSIST AUDIT TECHNIQUES (CAAT) PADA GRAND MUTIARA HOTEL PANGKALPINANG Riani, -; Altin, Darus
Journal of Accountancy FE UBB Vol 1, No 1 (2013): Vol.1, No. 1, Januari 2013
Publisher : Journal of Accountancy FE UBB

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The use in information technology aims to get precision and accuracy in recording all sales activities so that eventually led to a financial statement which is expected to provide information that is free of errors. To avoid errors in the present information matters played an important role is the management of data. Management off good data in addition to avoid errors as well reduce the risk of data loss, such as damage, error or theft of the parties which is not desired. This should be a concern for the company. This research aims to determine the extent to wich performance of the billing system in Grand Mutiara Hotel, particularly in the management of the data with the COBIT framework approach and find out whether the accounting data processing based on testing Computer already accurately assists Audit Techniques (CAAT).Draft research is descritive by approach case study. The kind of data used are qualitative. Objects in this research is Grand Mutiara Hotel Pangkalpinang. Data obtained from internal resources, namely related parties, with billing system. Data is obtained by way of spreading a questionnaire, conduct an interview and observation directly.The research results showed that perrformance of the billing system in Grand Mutiara Hotel, particularly in the managemen of data (DS11) with the COBIT framework approach based on the value of maturity (maturity level) provides present performance results (as is) at the level of repeatable, as for the expected performance (to be) is an optimized level. While the accounting data proccesing based on testing Computer assists the Audit techniques-CAAT (Commputer assist Audit Techniques- TABK )is un accurate.Keywords: Performance Measurement, Billing System, COBIT Framework, Computer Assist Audit Techniques

Board Diversity And Risk-Taking: Empirical Evidence Of Indonesian Banking Industry Darus Altin; Ridwan Nurazi; Fitri Santi; Syaiful Syaiful
Integrated Journal of Business and Economics (IJBE) Vol 6, No 1 (2022): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Goals of this research to prove influence board_diversity on the risk-taking behaviour of Indonesian banks. Sample is used 53 bank commercial with periode from 2000-2018. We find effect positive from board diversity on risk taking commercial bank in Indonesia. Size of the diversified role of the board of directors significant effect on risk. Our study provides significant findings with respect to the development of risk-taking model behavior of Indonesian banks.Keywords:

MEASUREMENT OF PUBLIC SERVICE PERFORMANCE THROUGH COMMUNITY SATISFACTIONINDEX(IKM) TO PUBLIC SERVICE QUALITY ON EIGHT DISTRICTS OFFICE AT SOUTH BANGKA REGENCY YEAR 2014 Darus Altin
JURNAL EKOMBIS Vol 2, No 1 (2016) April
Publisher : Universitas Teuku Umar

Abstract: Sub-District government as one of the unitslocal government organization has a strategic position being at the forefront of dealing directly with community needs many different background and demand of the ever changing and envolving.Therefore South Bangka Regency Government began to improve immediately public service especially in the areas of health, education and licensing which is seen as something that relates direcly to the public. Form of this is to measure of community satisfaction index.The purpose of this study is excepted to be taken info consideration to establish a policy with the goal of increasing the service element that quality still needs improvement and drivers of each unit of service providers to increase service quality especially public service unit at South Bangka Regency. The result of community satisfasction index survey on the implementation of public service through community satisfaction index on Eigth Districts at South Bangka Regency year 2014 overall reach 72.22 or categories of service quality in the category “B” or service performance “GOOD”.Value of Community satisfaction index the highest achieved by Districs Toboali with achievement 77.92 and service quality “B” (good performance), and the IKM lowest value obtained by Simpang Rimba Districts with IKM Value 66.35.3 Units of the Service from 8 districts at South Bangka Regency has IKM Value above the average IKM value that is: Districts Toboali, Districts Kepulauan Pongok, dan Districts Air Gegas.There are stil some units of service needs to be improved, so it is recommended their advanced studiesor surveys on each unit of service to determine the problem lies deeper.Generally the ideal condition excepted by the public is improving the quality of service bureaucracy by creating procedures and working mechanism that is easy, simply, brief, facilitate the service requirements that are not directly speed up service time, the certainty of schedule, improving the ability of service personal and repair clarity, discipline, as well as the presence of service personnel in place.People also expect the change to the element of convenience in the form of environmental service office, parking facilities, suggestion boxes, complaint means, a lounge area, as well as concerning the equipment, and facilities infrastructure for public services.Keywords: Public Service, South Bangka Regency, Community Satisfaction Index (IKM), Kep/25/M.Pan/2/2004,

Pengukuran Kinerja Billing System menggunakan COBIT Framework dan Computer Assist Audit Technique (CAAT) Pada Grand Mutiara Hotel Pangkalpinang Riani Riani; Darus Altin
Journal of Accountancy Vol 1 No 1 (2013): Journal of Accountancy
Publisher : Jurusan Akuntansi, Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar

The use in information technology aims to get precision and accuracy in recording all sales activities so that eventually led to a financial statement which is expected to provide information that is free of errors. To avoid errors in the present information matters played an important role is the management of data. Management off good data in addition to avoid errors as well reduce the risk of data loss, such as damage, error or theft of the parties which is not desired. This research aims to determine the extent to wich performance of the billing system in Grand Mutiara Hotel, particularly in the management of the data with the COBIT framework approach and find out whether the accounting data processing based on testing Computer already accurately assists Audit Techniques (CAAT). Draft research is descritive by approach case study. The kind of data used are qualitative. Objects in this research is Grand Mutiara Hotel Pangkalpinang. Data obtained from internal resources, namely related parties, with billing system. Data is obtained by way of spreading a questionnaire, conduct an interview and observation directly. The research results showed that perrformance of the billing system in Grand Mutiara Hotel, particularly in the managemen of data (DS11) with the COBIT framework approach based on the value of maturity (maturity level) provides present performance results (as is) at the level of repeatable, as for the expected performance (to be) is an optimized level. While the accounting data proccesing based on testing Computer assists the Audit techniques-CAAT (Commputer assist Audit Techniques- TABK) isun accurate

Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas pada UMKM Kota Pangkalpinang Rulyanti Susi Wardhani; Dian P W; Darus Altin
EKSISTANSI Vol. 7 No. 1 (2018): JURNAL EKSISTANSI
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.439 KB)

The purpose of this study was to membukti whether the competence of human resources, commitment, use of information technology, education owner, and qualitative financial report on the implementation of Financial Accounting Standards Entities Without Public Accountability (SAK ETAP) on SMEs in Pangkalpinang. Of the population, sampling be carried out so that the 100 respondents who then performed the sampling cluster sampling. The results showed formed two factors, namely first is qualitative financial statements and the second factor is the education of the owner. Lowest variable is socialization, it obtained information from respondents who claimed to have been entirely done about SAK ETAP dissemination of relevant parties such as the Department of Industry, Trade, Cooperatives and SMEs Pangkalpinang, Universities, and the Indonesian Institute of Accountants ( IAI) Territory of the Pacific Islands.

EFEK CEO OVERCONFIDENCE TERHADAP PENGAMBILAN RISIKO LIKUIDITAS BANK KOMERSIL DI INDONESIA Darus Altin; Ridwan Nurazi; Fitri Santi; Syaiful Anwar
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 5 No. 1 (2022): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam
Publisher : Universitas Muhammadiyah Bengkulu

This study proves the effect of CEO Overconfindence on liquidity risk taking of commercial banks in Indonesia. The sample used was 53 banks with observations of 1007 banks in Indonesia from 2000-2018. The banks in Indonesia are divided into four classifications of BUKU (Commercial Banks Based on Business Classification). The findings of this study prove that CEO Overconfidence has a positive effect on liquidity risk in BUKU 1 and BUKU 2 banks and the smaller bank size in terms of total assets makes CEOs tend to be overconfident and bolder in taking bank liquidity risks. Our study is important for the development of a liquidity risk-taking model for Indonesian banks.Ã‚Â Keywords: CEO Overconfidence, LDR, BUKU

ANALISIS KINERJA KEUANGAN BANK BPR KONVENSIONAL DI INDONESIA PERIODE 2009 SAMPAI 2012 Suhardi '; Darus Altin
PEKBIS Vol 5, No 2 (2013)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Tujuan dari penelitian ini adalah untuk membuktikan pengaruh rasio keuanganCapital Adequacy Ratio (CAR), Biaya Operasi dibanding Pendapatan Operasi(BOPO), Non Performing Loan (NPL) dan Loan to Deposit Ratio (LDR) terhadapkinerja bank yang diukur dengan Return On Asset (ROA) serta variabel-variabelmanakah yang paling dominan berpengaruh terhadap Return On Asset (ROA).byek penelitian adalah bank-bank BPR konvensional yang beroperasi di 33 Provinsidi Indonesia pada rentang tahun 2009-2012. Teknik penentuan sampling adalahsampling jenuh atau sensus yaitu dimana semua anggota populasi digunakansebagai sampel yang berarti sampel yang digunakan sama dengan populasi.Sumber data dari publikasi pada website resmi Bank Indonesia, Teknik analisisyang digunakan yaitu analisis regresi berganda. Dari hasil uji F didapat nilai F hitungsebesar 22.432 dengan nilai P value, sig. sebesar 0,000. Hal ini berarti nilai P valuekurang dari 0,05 yang menunjukkan bahwa variabel Capital Adequacy Ratio (CAR),Biaya Operasi dibanding Pendapatan Operasi (BOPO), Non Performing Loan (NPL)dan Loan to Deposit Ratio (LDR) secara bersama-sama berpengaruh terhadapReturn On Asset (ROA). Berdasarkan hasil uji t disimpulkan bahwa Loan to DepositRatio (LDR), Biaya Operasi dibanding Pendapatan Operasi (BOPO) berpengaruhsecara parsial terhadap Return On Asset (ROA) sedangkan Capital Adequacy Ratio(CAR) dan Non Performing Loan (NPL) tidak berpengaruh secara parsial.Kata Kunci: Rasio-rasio Keuangan Perbankan, Kinerja Bank BPR Konvensional

Peningkatan Kapasitas (Capacity Building) Aparatur Pemerintahan Desa Kota Kapur Kabupaten Bangka Darus Altin
Jurnal Pengabdian Kepada Masyarakat Universitas Bangka Belitung Vol 1 No 1 (2014): Jurnal Pengabdian Kepada Masyarakat Universitas Bangka Belitung
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/jpu.v1i1.3384

One indicator of the success of a village is the ability of its village apparatus to manage development. Kota Kapur Village is a village that is still considered to have a lack of development touch, especially in increasing the capacity of the village apparatus. The number of Kota Kapur Village officials totaling 20 people is part of the duties and functions of each in the Village Government. Some are in charge of running the wheels of administration, finance, organization and so on. Each of them certainly requires an increase in expertise in their field. For this reason, it is necessary to touch on capacity building in certain fields such as; skills in computers, accounting, administration and organizational management, village regulations and making maps of the village area to prepare Kota Kapur Village to become a Tourism Ready Village. The achievements of KKN activities in Kota Kapur Village are the achievement of Village Apparatus who have the ability to operate computers, are able to manage Village Accounting and Finance, are able to manage administration, are able to create and design Village Regulations and create Village Maps that are accurate and academically accountable. The achievements of KKN activities in Kota Kapur Village are the achievement of Village Apparatus who have the ability to operate computers, are able to manage Village Accounting and Finance, are able to manage administration, are able to make and draft Village Regulations and create Village Maps that are accurate and academically accountable. From this KKN activity, it is hoped that the Kota Kapur Village apparatus will optimize and maximize the potential of human resources in managing and compiling structured and systematic financial reports by using existing facilities and infrastructure in supporting financial performance, paying more attention to the completeness of financial data for the preparation of bookkeeping reports in accordance with predetermined standards. In the applied civil sector so that it clarifies the boundaries between villages and improves village spatial planning, the achievement of village administrative governance in order to achieve an effective and efficient village government system, and it is hoped that the Bangka Regency Government in collaboration with the Kota kapur village government will pay more attention to the Kota kapur village regarding the historical sites located in the village. Where it is one of the most valuable assets that is not owned by all regions in Bangka Belitung.

Analisis Value At Risk Dengan Metode Historis dan Simulasi Monte Carlo Pada Perusahaan Sektor Perbankan dan Sektor Pertambangan Darman Saputra; Nizwan Zukhri; Darus Altin; Ari Agung Nugroho; Ryand Daddy Setyawan; Tiara Fitari; Mustofa Thohari
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.3590

Investasi di pasar modal harus dapat memahami risiko yang ada, karena investasi yang akan dihadapi di masa depan mengandung ketidakpastian. Pertumbuhan aktivitas perdagangan dan pasar yang semakin tidak menentu membuat pelaku pasar merasa perlu mengembangkan teknik pengukuran risiko yang lebih akurat dan andal. Salah satu teknik pengukuran risiko tersebut adalah Value at Risk (VaR). Value at Risk (VaR) adalah metode perhitungan risiko pasar untuk menentukan risiko kerugian maksimum yang dapat terjadi pada suatu portofolio, baik instrumen tunggal maupun multi instrumen, khususnya tingkat kepercayaan, selama holding period tertentu, dan dalam kondisi normal. kondisi pasar. Penelitian ini menggunakan data sekunder berupa saham-saham yang tercatat di Bursa Efek Indonesia, sampel yang diperoleh sebanyak 2 perusahaan. Pengolahan data dalam penelitian ini menggunakan bantuan program Microsoft Excel untuk pengukuran Value at Risk pada portofolio dengan menggunakan simulasi Monte Carlo. Hasil penelitian menunjukkan return yang lebih besar akan memberikan tingkat risiko yang lebih besar pula, dilihat dari nilai return dan VaR masing-masing portofolio. Dimana portofolio satu memiliki return yang lebih besar dibandingkan dengan portofolio kedua, dan portofolio satu juga memiliki tingkat risiko yang lebih besar dibandingkan dengan portofolio kedua. Kata Kunci: Value At Risk, Historis, Monte Carlo, BBRI, ANTAM

Co-Authors - Riani, - Abdul Rahman Ari Agung Nugroho Ari Agung Nugroho, Ari Ayu Wulandari Daddy Setiawan, Ryand Darman Saputra Darman Saputra Dewi Rahmayanti Dian P W Dian Prihardini Wibawa Dini Oktariani Dini Oktariani Fachry Abda El Rahman Fitari, Tiara Fitri Santi Fitri Santi Fitri Santi Hamsani Hamsani Hamsani Hamsani, Hamsani Idel Eprianto Kartika Kartika Maera Zasari Maya Yusnita Mustofa Thohari Nanang Wahyudi Nanang Wahyudin Nizwan Zukhri Nizwan Zukhri Purwoko, Agus Rani Nurjanah Reniati Reniati Riani Riani Ridwan Nurazi Ridwan Nurazi Rulyanti Susi Wardhani Ryand Daddy Setyawan Sari, Mila Suhardi Suhardi Suhardi Suhardi Sumar Susanti, Lisma Dwi Syaiful Syaiful Thohari, Mustofa Tiara Fitari Tsulis Amiruddin Zahri Vebstasvili Vebtasvili Vebtasvili Wan Mohd Nazdrol Wulandari, Elisa Yanuar, Dony Zahri, Tsulis Amiruddin Zukhri , Nizwan

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