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Tinjauan Aspek Keuangan dalam Kelayakan Usaha Pendirian Bank Perkreditan Rakyat Putri Wulanditya
Jurnal Bisnis dan Keuangan Vol 1 No 2 (2016): Business and Finance Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v1i2.432

Abstract

In the framework of establishment of the BPR, one of the main aspects of therequirements is the receipt of the feasibility study. From some aspects evaluated in thebusiness feasibility of BPR, one of which is the financial aspect. Based on this, the insideof this article would like to express a problem about How to perform feasibility analysisBPR establishment in terms of financial aspect? According to the problems disclosed, thepurpose of this research is to know how to calculate, assess, and analyze the feasibility ofthe viewpoint of the financial aspects. This study uses data projected financial statementsfor the first 5 years of operations of PT BPR Elbaghraf. The method used included explorativedescriptive analysis using quantitative and qualitative approaches. The results of thefeasibility analysis of investment is reflected in the value of IRR of 17.89%, PP by 4.96and Benefit and Cost Ratio (B/C) ratio of 1.68. Indicates that the planned establishmentof PT BPR Elbaghraf feasible to be realized from the financial feasibility assessment.While based on the financial performance of the financial projections for 5 years initialoutline operational bank is also considered feasible. Based on the analysis of the feasibilitystudy, the project is expected investment in PT BPR Elbaghraf in Sumenep can beimmediately executed. For Commissioners and Board of Directors, will be able to makeprojections on the financial statements as a reference in pengoperasional BPR during thefirst 5 years. So that with the presence of the new BPR in Sumenep can contribute directlyto encourage the economic growth rate in the area of Sumenep.
The Effect of Overconfidence and Experience on Belief Adjustment Model in Investment Judgement Luciana Spica Almilia; Putri Wulanditya
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 9, No 1 (2016): April - July 2016
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.9.1.1155

Abstract

Sosialisasi Pembayaran Iuran dan Monitoring SiWarga Berbasis Teknologi pada Perumahan Griya Pesona Asri Surabaya Hariadi Yutanto; Ellen Theresia Sihotang; Putri Wulanditya; Pepie Diptyana
Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Vol 5, No 2 (2020): July 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/abdimas.v5i2.4347

Abstract

Griya Pesona Asri (GPA) is a residence which located in the northern part of Surabaya City. The specific location is in Medokan Ayu, Rungkut District. Since 2019, this residence has been used SiWarga electronic application to improve citizen administration. In the beginning 2020, the leader of RT 04 RW 10, designed an electronic citizen financial system as the development of SiWarga GPA that has been successfully used for data collection of local residents. Some of partner problems are financial management transparently; non-cash payment system to facilitate citizen’s fee transactions; reduce citizens risk overdue arrears. In relation with these partner problems, some activities that have been carried out begins with discussion housing residents and management, followed by the management and development of non-cash payment system features until socialization the operating system. A number of RT managers have mastered to use several, they have been quite proficient and enthusiastic. The residents have been able to monitor a number of arrears in payment. Administrators of RT no longer need to collect money. The administrators have also been able to know the total expenditure and income so that it can be used for the cash budgeting.DOI: https://doi.org/10.26905/abdimas.v5i2.4347
Relationship Among Ethical Value And Fraud Diamond In Banking Industry During Pandemic Putri WULANDITYA; Herwin ARDIANTO; Evi SISTIYARINI
International Journal of Environmental, Sustainability, and Social Science Vol. 3 No. 2 (2022): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v3i2.218

Abstract

The occurrence of an economic crisis and the company's operating conditions that are different from usual during the pandemic can result in the emergence of loopholes in committing fraud. This study aims to investigate the relationship between ethical values and the fraud diamond, namely, pressure, opportunity, rationalization, and capability against bank employee fraud during the pandemic. Thus, this research is expected to make a theoretical contribution to the development of fraud theory and a practical contribution to policymakers in preventing fraud in the banking industry. The methods research is a quantitative study with primary data sourced directly from online survey responses. The respondents of this research are followed by 133 bank employees in Indonesia. Based on the Rank Spearman Correlation test, the factors that significantly influence bank employee fraud during the pandemic are ethical values, opportunity, rationalization, and capability. Pressure has no significant effect on bank employee fraud. Furthermore, rationalization has a significant relationship with all variables tested, especially on capabilities, ethical values, and employee fraud. These results suggest that the banking industry anticipates wrong rationalizations from employees regarding fraudulent acts. Instilling ethical values is believed to be able to direct the right rationalization so that employees do not take advantage of their abilities to commit fraud in the workplace.
KAJIAN EMPIRIS FINANCIAL RESTATEMENTS AKIBAT PERUBAHAN STANDAR AKUNTANSI KEUANGAN DI INDONESIA Putri Wulanditya
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 3 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v1i3.5603

Abstract

Changes in accounting standards make listed companies comply with these provisions. As a result of the adoption of a new or revised PSAK, companies make a restatement of financial statements. This study aims to determine the facts of the restatement of the financial statements of public companies in Indonesia. The research method used is descriptive quantitative by analyzing the financial reports and notes on the audited financial statements. The results of this study indicate that 69 percent of companies make a restatement of financial statements. The sequence of sectors that carried out the most restatements was (1) the basic industry & chemical sector, (2) the consumer goods industry sector, then (3) the agriculture sector. The majority of restatements of financial statements occurred in 2015 and 2018 with PSAK 24, PSAK 69 and reclassification as the main causes. This research has implications for users of financial statements to pay attention to the impact of changes in accounting standards that may be taken into consideration in making decisions.