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All Journal J-MACC : Journal of Management and Accounting
Novi Vizainiyah
STIE Muhammadiyah Tuban
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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ANALISIS PENGENDALIAN INTERN ATAS PIUTANG PADA PT. BPR RAJEKWESI SUMBERREJO BOJONEGORO Novi Vizainiyah
J-MACC Vol 3 No 1 (2020): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v3i1.2380

Abstract

Internal control is a framework that consists of components that are interrelated in conducting its activities in order to control the running of the company and to secure the company's assets, to make regulations on the policy to be followed by management. The analysis used in this research is to use the concept of internal control COSO models. The purpose of this study was to determine whether the application of internal control of accounts receivable at PT. BPR Rajekwesi Sumberrejo been effective. The location of the research at Jl. Raya Sumberrejo No. 105, Sumberrejo, Bojonegoro. PT. BPR Rajekwesi Sumberrejo a regional-owned enterprises engaged in receiving deposits in the form of loans, deposits, savings, and / or other forms. So it has a very large amount of accounts receivable. This study uses a quantitative descriptive test the internal control receivable refers to the COSO framework on the components of internal control. The results of this study showed that overall internal control of receivables is effective, can be seen in the total calculation that shows the value of 903 (located between the interval 815-1007), where management has been applying the concepts and principles of internal control.
ANALISIS RETURN ON INVESTMENT (ROI) PROGRAM SERTIFIKASI PROFESIONAL SEBAGAI INSTRUMEN EVALUASI INVESTASI SDM DI BANK RAKYAT INDONESIA CABANG TUBAN Nurul Fauziyah; Novi Vizainiyah; Anjar Sulistyowati; Ahmad Mudzakkir
J-MACC Vol 9 No 1 (2026): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v9i1.11451

Abstract

This study evaluates the Return on Investment (ROI) of two professional certification programs at Bank Rakyat Indonesia Tuban Branch—Teller Certification (STB) and Anti-Money Laundering/Counter-Financing of Terrorism (AML/CFT)—using the Phillips ROI Methodology. Employing a mixed-methods explanatory sequential design, quantitative data from 23 participants were analyzed through cost-benefit analysis, impact isolation, and monetary conversion, while qualitative insights identified intangible benefits. The results show a substantial difference in ROI, with STB achieving 492% and a 2.4-month payback period driven by cross-selling revenue and efficiency gains, whereas AML/CFT yielded 34% ROI with a 35.5-month payback period, mainly reflecting its role in risk mitigation and regulatory compliance. Despite lower financial returns, both programs contributed significant non-financial benefits such as enhanced professional authority, knowledge standardization, and employee retention. This study highlights the distinction between “value-creating” and “value-protecting” certifications, offering a strategic framework for optimizing human capital investments in the banking sector.
Co-Authors Ahmad Mudzakkir Anjar Sulistyowati Dede Mariana L. Happy Amira Nurul Fauziyah Suwanto Suwanto Syarifah Syarifah