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All Journal Jurnal Ekonomi FRIMA: Festival Riset Ilmiah Manajemen & Akuntansi
Rosmiati Pakata
STIE NUSANTARA SANGATTA
Economics, Econometrics & Finance

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Evaluasi Penerapan Laporan Arus Kas Berdasarkan SAK ETAP Bab 7 Pada PT. Riung Mitra Lestari Di Desa Embalut Rosmiati Pakata
Prosiding FRIMA (Festival Riset Ilmiah Manajemen dan Akuntansi) No 2 (2019): Prosiding FRIMA
Publisher : Sekolah Tinggi Ilmu Ekonomi STEMBI Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.761 KB) | DOI: 10.55916/frima.v0i2.16

Abstract

Tujuan_Penelitian ini bertujuan untuk mengetahui gambaran laporan arus kas pada perusahaan dan penerapanya sesuai dengan SAK ETAP Bab 7.Metode_Metode penelitian menggunakan metode kuantitatif. Teknik yang digunakan dalam pengumpulan data untuk penelitian ini adalah dengan dokumentasi, yaitu dengan mengumpulkan semua data sekunder yang didapatkan dari PT Riung Mitra Lestari Di Desa EmbalutTemuan_Hasil penelitian ini menunjukkan bahwa PT Riung Mitra Lestari telah menerapkan laporan keuangan sesuai dengan standar yang berlaku namun masih ada beberapa pos-pos atau akun-akun yang ada di laporan arus kas yang belum sesuai dengan SAK ETAP Bab 7.Jenis Penelitian_Studi Empiris
THE IMPACT OF LIQUIDITY RISK OPTIMIZATION ON STABILITY Maria Lusiana Yulianti; Rosmiati Pakata; Nanok Fitriyadi. S
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was conducted with the aim of knowing the effect of liquidity risk on bank stability with credit risk and operational efficiency as intervening variables for Islamic Commercial Banks in Indonesia for the 2012-2021 period. This study uses secondary data on the financial reports of Islamic commercial banks issued by the financial services authority (OJK) for the period 2012 to 2021. The sample was taken using a non-probability sampling technique, namely purposive sampling in order to obtain 10 Islamic commercial banks. The analysis technique is carried out by testing 6 (six) hypotheses. The results of this study indicate that liquidity risk can have a direct effect on bank stability, but there are also credit risk and operational efficiency variables play a role in mediating the relationship to the stability of the bank. Meanwhile, liquidity risk is not able to directly affect the operational efficiency of the bank.
Co-Authors Maria Lusiana Yulianti Nanok Fitriyadi. S