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All Journal SELODANG MAYANG Jurnal Karya Abdi Jurnal Akuntansi dan Keuangan Jurnal Bisnis Mahasiswa Menara Pengabdian Journal AK-99 MANKEU (JURNAL MANAJEMEN KEUANGAN) International Journal of Economics and Management Sciences Acman: Accounting and Management Journal Maneggio
Ranti Melasari
Universitas Islam Indragiri
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Nursing Public Health Social Sciences Transportation Other

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Journal : Journal AK-99

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ANALISIS PENGENDALIAN INTERNAL DALAM PEMBERIAN KREDIT PADA PT BPR GEMILANG PERSERODA KABUPATEN INDRAGIRI HILIR Mansyur, Mansyur; Novriani Susanti; Ranti Melasari
Journal AK-99 Vol. 6 No. 1 (2026): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v6i1.4256

Abstract

This study aims to analyze the implementation of internal control systems in credit provision at PT BPR Gemilang Perseroda, Indragiri Hilir Regency. Internal control is a crucial instrument for maintaining the effectiveness, efficiency, and compliance of credit procedures, as well as minimizing the risk of non-performing loans. The study employs a qualitative method with a descriptive approach, utilizing primary data through in-depth interviews with relevant personnel and secondary data from the bank’s internal documents. The analysis systematically examines the implementation of internal control components, including control environment, risk assessment, control activities, information and communication, and monitoring. The results indicate that PT BPR Gemilang Perseroda has effectively applied internal control in the areas of control environment, risk assessment, control activities, and information and communication. However, monitoring of credit requires improvement to ensure faster detection of potential credit risks. This study emphasizes that effective internal control not only safeguards credit quality and operational transparency but also enhances customer trust and supports the bank’s financial stability. These findings are significant for credit risk management and improving internal procedures to increase operational efficiency and security in banking.
PENGARUH BEBAN KERJA DAN INSENTIF TERHADAP KINERJA KARYAWAN PADA PT. BPR GEMILANG PERSERODA Yeni Marlini; Ranti Melasari; Eva Setia Rini Damanik
Journal AK-99 Vol. 6 No. 1 (2026): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v6i1.4257

Abstract

This study aims to analyze the effect of workload and incentives on employee performance at PT BPR Gemilang Perseroda. Employee performance serves as a key indicator of banking operational success, while workload and incentives are considered two primary factors that directly influence employee productivity and work quality. This research employs a quantitative approach with a causal design and census method, involving all 30 employees as the sample. Data were collected through five-point Likert-scale questionnaires and analyzed using validity tests, reliability tests, classical assumption tests, and multiple linear regression with SPSS 27. Results show that: (1) workload has a positive and significant effect on employee performance (t = 2.383; sig. = 0.021); (2) incentives do not have a significant partial effect on employee performance (t = 1.930; sig. = 0.060); and (3) workload and incentives simultaneously have a significant effect on employee performance (F = 15.644; sig. = 0.000), contributing 40.0% of variance (Adjusted R² = 0.374), while the remaining 60.0% is influenced by other variables not examined in this study. These findings imply that proportional workload management is the dominant factor in improving employee performance, while incentive policies need to be revised to be more individually performance-based in order to provide stronger motivational impact. Future studies are recommended to incorporate variables such as leadership, work environment, and work motivation.
Co-Authors - Afrizal Achmad Hizazi Badewin editor akuntansi Eva Setia Rini Damanik Fitri Handayani FITRI YATUN NISA Fitri Yunita Fitrianisa, Elsya Gustina, Ira Herda Nengsy Hidayatul Fitri Ira Gustina Mansyur Mansyur Mia Setiawati Muhammad Agis Niswan, Muhlishatun Nopi Lestari NOVRIANI SUSANTI PENI SILVIONITA Pratama, Muhammad Aldo Putri Indriyani Rahman, Said muhammad aulia rahman Risha, Ar Rita Friyani Rosliana Rosliana Rosliana Rosliana, Rosliana SRI RAHAYU Suharyuno Sukesi Sukesi SURYANI Suryani Suryani Suryani suryani Tiara Suci Lestari Wiralestari, Wiralestari Wirmie Eka Putra Wiwik Tiswiyanti Yeni Marlini Yusriwarti Yusriwarti Zakiyah Zakiyah Zulrahmadi Zulrahmadi Z