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All Journal Ekonomi Bisnis Kinerja Pro Bisnis BAKI (Berkala Akuntansi dan Keuangan Indonesia) IJHCM (International Journal of Human Capital Management) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Minda Baharu Jurnal Bisnis Terapan AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Journal Of Business, Finance, and Economics (JBFE) Jurnal Akuntansi
Alfonsa Dian Sumarna
Politeknik Negeri Batam
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Rancangan Proses Bisnis Berbasis Pengendalian Internal Untuk Meminimalisir Keterlambatan Pembayaran Hutang Vendor Azira Azira; Alfonsa Dian Sumarna
Journal Of Business, Finance, and Economics (JBFE) Vol 4 No 2 (2023): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v4i2.4637

Abstract

This research discusses the problems faced by PT. NP is about the absence of standard operating procedures for debt repayment, which is resulting in obstructed debt payments and often found inappropriate documents due to no checking by default. The purpose of this study is to contrive a debt payment procedure for debt repayment transactions and follow a good internal control framework. This research uses a qualitative descriptive method. Using primary and secondary data. A data collection technique uses observation and interviews. The conclusion of the study is that the problem of debt repayment can be minimized by designing a procedure. The procedure includes workflow process in narration and flowchart, related documentation, related division, and also implementation of internal control based on the COSO framework. Then the documents used in the debt payment SOP are complete and follow the rules of good and correct internal control.
DEGREE OF LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA SEKTOR INDUSTRI JASA KEUANGAN Alfonsa Dian Sumarna
Jurnal Ilmiah Ekonomi Bisnis Vol 28, No 3 (2023)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35760/eb.2023.v28i3.8131

Abstract

Krisis pandemi mengakibatkan sektor jasa keuangan. Penelitian ini menjadi menarik dari segi kerangka teoritis dalam penilaian pengaruh antara variabel bebas kinerja perusahaan yang diproksikan ke dalam variabel Return on Asset (ROA), Return on Equity(ROE) dan Eearning Per Share (EPS), serta variabel terikat degree of leverage (DL) yang diproksikan ke dalam variabel Degree of Financial Leverage (DFL), Degree of Operating Leverage (DOL), dan Degree of Combine Leverage (DCL). Penelitian ini menggunakan 156 data panel triwulanan untuk pengujian pengaruh (parsial dan simultan) serta Moderated Regression Analysis. Temuannya adalah untuk semua variabel bebas berpengaruh tidak signifikan terhadap kinerja keuangan, dan variabel ukuran perusahaan bukan merupakan variabel moderasi bagi pengaruh variabel degree of leverage terhadap kinerja keuangan. Pengaruh variabel independen bervariasi arah positif dan negatif terhadap variabel dependen. Walaupun hasil penelitian tidak memberikan hasil empiris pengaruh yang signifikan, tetapi perusahaan tetap dapat memberikan perhatian tanpa mengesampingkan variabel dikarenakan agar tidak terjadi kemungkinan potensial financial distress dan kegagalan bisnis.
Determinants of The Indonesian Mining Sector’s Audit Delay Dinda Puteri Denise Quinones; Alfonsa Dian Sumarna
IJHCM (International Journal of Human Capital Management) Vol 7 No 2 (2023): International Journal of Human Capital Management
Publisher : Program Studi S3 Ilmu Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/IJHCM.07.02.5

Abstract

This main research focus is to examine the factors that influence audit delay with a new period of the year and mining sector sample. Audit delay is a very important problem to pay attention to in company financial reporting. Various previous studies still have inconsistent results. This study examines the effect of Profitability, KAP Reputation, Size of the Audit Committee, and the COVID-19 Pandemic on Audit Delay in mining sector companies for the 2018-2021 period. The sampling method used was purposive sampling. The samples in this study were 17 mining sector companies listed on the Indonesia Stock Exchange, so the research panel data totaled 68. This study uses descriptive statistical analysis techniques, model tests, classical assumption tests, regression analysis, and hypothesis testing with the EViews 12.0 program. The results of the study show that the profitability and reputation of KAP do not have a significant effect on audit delay, the size of the audit committee and the COVID-19 pandemic have a significant effect on audit delay.
The Capital Adequacy, Asset Quality, Management Quality, Earning Quality, and Liquidity Analysis in Indonesia Banking Sectors Marta Elviani; Alfonsa Dian Sumarna
Jurnal Akuntansi Vol. 14 No. 1 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.1.60-76

Abstract

Risks likely to arise and hinder profitability can be measured using the CAMELanalysis conducted in this study. CAMEL and profitability are fundamentalaspects that are highlighted to determine the financial performance of banksectors. It can be said that if the profitability value of a business is good, itreflects good financial performance. Increased profitability is the success ofmanagement in managing the risks detected. The specific purpose of this studyis to measure each proxy that represents CAMEL analysis on the profitabilityvalue conveyed by the average return on equity (ROAA) variable in the bankingsector so that bank management can manage risk well and generate highprofits. This research was conducted using quantitative methods and secondarydata in the form of databases, namely company financial report documents andcompany annual reports downloaded through the official website of theIndonesia Stock Exchange and processed using Eviews software. Conventionalbanks listed on the Indonesia Stock Exchange for the period 2020-2022, asmany as 41 banks became the sample of this study. The results showed thatCAR, NPL, BS, and LDR had a significant effect on banking profitability, whileNIM had no significant effect on banking profitability
Co-Authors Azira Azira Diah Amalia Dinda Puteri Denise Quinones Doni Putra Utama Marta Elviani Mayasari, Mega Muhammad Ramadhan Slamet Nadya Fortuna Novitasari Nanik Lestari, Nanik Putri Nadya Agustini Vina Kholisa Dinuka Widda Royanisa Manalu Widya Putri Muzakir Wika Arsanti Putri