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SISTEM PENGENDALIAN INTERN ATAS TRANSAKSI PENERIMAAN DAN PENGELUARAN KAS ANJUNGAN TUNAI MANDIRI (ATM): PT BANK CENTRAL ASIA, TBK Ribka Novita Damaris; Marudur Sitanggang; Ramot P. Simanjuntak
Buletin Ekonomi Vol. 18 No. 2 (2014): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v18i2.303

Periode tahun 1992 sampai dengan 1996, BCA mulai membenahi sistem dan infrastrukturnya, mengedukasi masyarakat tentang layanan ATM, dan terutama meyakinkan pihak intern. Tujuan penelitian ini adalah untuk melihat sistem pengendalian intern atas transaksi penerimaan dan pengeluaran kas ATM PT Bank Central Asia, Tbk. Dari hasil pengamatan, sistem pengendalian intern terhadap proses transaksi kas ATM PT Bank Central Asia, Tbk sudah diterapkan sesuai dengan ketentuan yang ada dan sudah memadai karena melakukan pengendalian umum dan pengendalian aplikasi di setiap kantor cabang yang diawasi secara langsung oleh kantor pusat dan terhubung langsung atau tersentralisasi ke server pusat. Namun, server pusat sampai saat ini masih sering mengalami down time. Apabila hal ini terjadi, maka server cadangan pun akan dihidupkan untuk menggantikan fungsi server utama apabila sedang mengalami down time.

ANALISIS EVALUASI KINERJA KEUANGAN BANK DENGAN METODE EVA: STUDI KASUS PADA PT. BANK MANDIRI.TBK PERIODE 2009-2013 Lidya Magdalena Sitanggang; Lukas Tarigan; Ramot P. Simanjuntak
Buletin Ekonomi Vol. 19 No. 2 (2015): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v19i2.309

Penelitian ini bertujuan untuk menjelaskan bahwa PT. Bank Mandiri, Tbk meraih kinerja keuangan yang sangat signifikan yang didapat dari perhitungan dengan menggunakan metode EVA selama periode tahun 2009-2013. Metode penelitian menggunakan pendekatan kuantitatif dengan melihat dari data laporan keuangan selama lima tahun dan penggunaan metode EVA yang memberikan hasil perhitungan terhadap kinerja keuangan perusahaan lebih akurat. Pengolahan data dilakukan dengan korelasi pearson. Hasil penelitian ini menunjukkan bahwa EVA dengan rumus sederhana yaitu NOPAT (Net Operating Profit After Tax), WACC (Weighted Average Cost of Capital) dan biaya modal, dapat menghitung kinerja keuangan berdasarkan laporan keuangan, dan mampu menghitung kinerja keuangan perusahaan yang bergerak dibidang perbankan secara akurat dan terpercaya bagi para investor dan para emiten dalam mengambil keputusan.

PENGARUH PROFESIONALISME DAN PENGALAMAN AUDITOR UNTUK MEMPERTIMBANGKAN TINGKAT MATERIALITAS DALAM PEMERIKSAAN LAPORAN KEUANGAN: (Studi Kasus Pada Kantor Akuntan Publik di Wilayah Jakarta Pusat) Ignatius Natanael Widjaya; Ramot P. Simanjuntak; Rutman Lumbantoruan
Buletin Ekonomi Vol. 20 No. 1 (2016): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v20i1.325

Perlu diperhatikan pengaruh profesionalisme dan pengalaman auditor terhadap pertimbangan tingkat materialitas pemeriksaan laporan keuangan. Hasil penelitian, terdapat pengaruh profesionalisme auditor untuk mempertimbangkan tingkat materialitas dalam pemeriksaan laporan keuangan. Tidak ada pengaruh pengalaman auditor untuk mepertimbangkan tingkat materialitas dalam pemeriksaan laporan keuangan. Terdapat pengaruh profesionalisme dan pengalaman auditor untuk mempertimbangkan tingkat materialitas dalam pemeriksaan laporan keuangan secara bersamaan. Kata kunci : Auditor, Laporan Keuangan, Profesionalisme, Materialitas

THE Influence of Product Quality, Price and Advertising on Interest in Buying Wardah Beauty Products (Case Study of Students of the Faculty of Economics and Business, Indonesian Christian University) Kristanti; Fenny B.N.L. Tobing; Ramot P. Simanjuntak
Fundamental Management Journal Vol. 8 No. 1p (2023): ISSN:2540 -9816 EDISI PRINT, APRIL 2023
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v8i1p.4782

The era of gIobaIization has a major influence on marketing, so companies must be able to recognize and know what the needs and desires of their consumers are. Companies must seek information about what consumers expect from a product. So that companies can create products that are in accordance with the wishes of potentiaI consumers. So a marketer must be able to identify consumer needs by developing quality products, setting appropriate prices, and promoting their products effectively and companies can win what underlies a consumer in choosing a product, in this case a consumer's buying interest. This study aims to determine the effect of product quaIity, price, and advertising on buying interest in Wardah beauty products among students of the FacuIty of Economics and Business, Indonesian Christian University. SampIing using purposive sampIing. The research data was obtained by distributing questionnaires to 74 respondents who had/at Ieast once used Wardah beauty products within a period of 6 months. The anaIysis used in this study is muItipIe Iinear regression anaIysis. The resuIts obtained by the regression equation, Y= 3.770 + 0.247X1 + 0.341X2 + 0.263X3. The resuIts of the study indicate that the product quaIity variabeI has a vaIue of tcount > ttabIe (4,945 > 1,994) and a sig IeveI of 0.000 < 0.05. The price variabeI has a vaIue of tcount > ttabIe (3,206 > 1,994) and a sig IeveI of 0.002 < 0.05. The advertising variabeI has a vaIue of tcount > ttabIe (7,511 > 1,994) and a sig IeveI of 0.000 < 0.05. This shows that product quaIity, price, and advertising have an effect on consumer buying interest. Based on ftabIe of 2.74. The vaIue of fcount > ftabIe is 381.723 > 2.74. This means that simuItaneousIy there is a significant infIuence between the variabeIs of product quaIity, price, and advertising on the buying interest of Wardah's beauty products. Based on the determination test (R2) of 0.942 or 94.2% and the remaining 5.8% is expIained by other variabeIs outside this study. Keywords: Product Quality, Price, Advertising, and Buying Interest

APPLICATION OF AUDIT STANDARD NUMBER 300 (REVISION 2021) CONCERNING PLANNING AN AUDIT OF FINANCIAL STATEMENTS AND AUDITORS CONSIDERATION OF AUDIT PROCEDURES Sry Theresia Angel Vaulina; Ramot P. Simanjuntak
Fundamental Management Journal Vol. 8 No. 1p (2023): ISSN:2540 -9816 EDISI PRINT, APRIL 2023
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v8i1p.4787

With regard to arranging an audit of financial statements for audit processes, Auditing Standard Number 300 (Revised 2021) will be examined in this study, as well as the auditor's consideration of the audit procedures used by the auditor at the East Jakarta Public Accountant Office (KAP). This study used quantitative research methods and direct distribution of questionnaires to East Jakarta-based auditors in order to collect data. Purposive sampling with sample criteria was used to choose the sample for this investigation. 1) A minimum of one year of employment 2) being certified as a public accountant (CPA) 3) auditors who were involved in the creation of audit plans 4) auditors who are familiar with Audit Standard 300 (2021 Revision). In this study, 60 auditors who worked in five KAPs in East Jakarta participated as respondents. Data analysis techniques such as descriptive analysis, the traditional assumption test, multiple linear regression analysis, and hypothesis testing were used to evaluate this work. Results of the test and t count t table (4.954 > 1.677) with a significant value of 0.000, less than 0.05, or 5%, for the variable Application of Audit Standards number 300 (Revised 2021). In light of the fact that Ho is rejected and Ha is accepted, it can be said that the variable corresponding to Audit Standard Number 300 (Revised 2021) has a favorable and significant impact on audit operations. And with a significance of 0.000 less than 0.05 or 5%, the value of Fcount Fcount>Ftable (14.598 > 3.155) was also significant. Therefore, it can be said that Ho is rejected and accepted by Ha, indicating that the variables Auditor's Considerations (X2) and Application of audit Standards number 300 (Revised 2021) (X1) together (simultaneously) have a favorable and significant impact on audit operations. Author recommendations: 1) The following researcher broadens the study's subject and eligibility requirements for participants. 2) The next researcher combines the dependent and independent variables. 3) The following researcher includes other study techniques, like interviews. Keywords: audit standard number 300 (revision 2021), auditor's considerations, and audit procedures

HUBUNGAN LINGKUNGAN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PADA MASA PANDEMIK COVID-19 (STUDI KASUS MATAHARI DEPARTMEN STORE, METROPOLITAN MALL CILEUNGSI) Jeremia, jeremia; Elly Rasyid; Ramot P. Simanjuntak
Buletin Ekonomi Vol. 24 No. 1 (2024): ISSN: 1410-3842 Buletin Volume 24 No.1, APRIL 2024
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v24i1.5814

Abstract These studies aim to examine and analyze effects of profitabilities and transfer prices on tax aggressiveness. The independent variable use are profitabilities and transfer prices. The dependent variables use is tax aggressiveness. The populations in these studies are companies in consumers good industries from 2017 to 2021 on Indonesia Stock Exchange. The secondary data collections method in which data is quantitative in form of financials report access through www.idx.co.id, the official IDX website. The sample in these studies were 25 company during observation periods of 5 consecutive year so that total samples was 125. The method of analyst of these studies use multipled linear regressions. The result of these studies indicate that profitability affects tax aggressiveness and transfer prices affect tax aggressiveness. Meanwhile, profitability and transfer price simultaneously influence tax aggressiveness. the coefficient of determination's findings indicate 13.9%. These result indicating abilities of independent variables to explained dependent variables while 86.1% is explain by another variable. Keywords: tax aggressiveness, profitability, transfer pricing

THE Influence of Product Quality, Price and Advertising on Interest in Buying Wardah Beauty Products (Case Study of Students of the Faculty of Economics and Business, Indonesian Christian University) Kristanti; Fenny B.N.L. Tobing; Ramot P. Simanjuntak
Fundamental Management Journal Vol. 8 No. 1p (2023): ISSN:2540 -9816 EDISI PRINT, APRIL 2023
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v8i1p.4782

The era of gIobaIization has a major influence on marketing, so companies must be able to recognize and know what the needs and desires of their consumers are. Companies must seek information about what consumers expect from a product. So that companies can create products that are in accordance with the wishes of potentiaI consumers. So a marketer must be able to identify consumer needs by developing quality products, setting appropriate prices, and promoting their products effectively and companies can win what underlies a consumer in choosing a product, in this case a consumer's buying interest. This study aims to determine the effect of product quaIity, price, and advertising on buying interest in Wardah beauty products among students of the FacuIty of Economics and Business, Indonesian Christian University. SampIing using purposive sampIing. The research data was obtained by distributing questionnaires to 74 respondents who had/at Ieast once used Wardah beauty products within a period of 6 months. The anaIysis used in this study is muItipIe Iinear regression anaIysis. The resuIts obtained by the regression equation, Y= 3.770 + 0.247X1 + 0.341X2 + 0.263X3. The resuIts of the study indicate that the product quaIity variabeI has a vaIue of tcount > ttabIe (4,945 > 1,994) and a sig IeveI of 0.000 < 0.05. The price variabeI has a vaIue of tcount > ttabIe (3,206 > 1,994) and a sig IeveI of 0.002 < 0.05. The advertising variabeI has a vaIue of tcount > ttabIe (7,511 > 1,994) and a sig IeveI of 0.000 < 0.05. This shows that product quaIity, price, and advertising have an effect on consumer buying interest. Based on ftabIe of 2.74. The vaIue of fcount > ftabIe is 381.723 > 2.74. This means that simuItaneousIy there is a significant infIuence between the variabeIs of product quaIity, price, and advertising on the buying interest of Wardah's beauty products. Based on the determination test (R2) of 0.942 or 94.2% and the remaining 5.8% is expIained by other variabeIs outside this study. Keywords: Product Quality, Price, Advertising, and Buying Interest

APPLICATION OF AUDIT STANDARD NUMBER 300 (REVISION 2021) CONCERNING PLANNING AN AUDIT OF FINANCIAL STATEMENTS AND AUDITORS CONSIDERATION OF AUDIT PROCEDURES Sry Theresia Angel Vaulina; Ramot P. Simanjuntak
Fundamental Management Journal Vol. 8 No. 1p (2023): ISSN:2540 -9816 EDISI PRINT, APRIL 2023
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v8i1p.4787

With regard to arranging an audit of financial statements for audit processes, Auditing Standard Number 300 (Revised 2021) will be examined in this study, as well as the auditor's consideration of the audit procedures used by the auditor at the East Jakarta Public Accountant Office (KAP). This study used quantitative research methods and direct distribution of questionnaires to East Jakarta-based auditors in order to collect data. Purposive sampling with sample criteria was used to choose the sample for this investigation. 1) A minimum of one year of employment 2) being certified as a public accountant (CPA) 3) auditors who were involved in the creation of audit plans 4) auditors who are familiar with Audit Standard 300 (2021 Revision). In this study, 60 auditors who worked in five KAPs in East Jakarta participated as respondents. Data analysis techniques such as descriptive analysis, the traditional assumption test, multiple linear regression analysis, and hypothesis testing were used to evaluate this work. Results of the test and t count t table (4.954 > 1.677) with a significant value of 0.000, less than 0.05, or 5%, for the variable Application of Audit Standards number 300 (Revised 2021). In light of the fact that Ho is rejected and Ha is accepted, it can be said that the variable corresponding to Audit Standard Number 300 (Revised 2021) has a favorable and significant impact on audit operations. And with a significance of 0.000 less than 0.05 or 5%, the value of Fcount Fcount>Ftable (14.598 > 3.155) was also significant. Therefore, it can be said that Ho is rejected and accepted by Ha, indicating that the variables Auditor's Considerations (X2) and Application of audit Standards number 300 (Revised 2021) (X1) together (simultaneously) have a favorable and significant impact on audit operations. Author recommendations: 1) The following researcher broadens the study's subject and eligibility requirements for participants. 2) The next researcher combines the dependent and independent variables. 3) The following researcher includes other study techniques, like interviews. Keywords: audit standard number 300 (revision 2021), auditor's considerations, and audit procedures

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