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All Journal International Journal of Supply Chain Management Jurnal Studi Islam Lintas Negara (Journal of Cross-Border Islamic Studies) Paradoks : Jurnal Ilmu Ekonomi Jurnal Kesehatan dan Kesehatan Gigi Journal of International Multidisciplinary Research Holistik Analisis Nexus Journal of Scientific Interdisciplinary Inovasi Sosial: Jurnal Pengabdian Masyarakat
Tuti Dharmawati
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Public Health Social Sciences Transportation Other

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Journal : Journal of International Multidisciplinary Research

 1 
Analysis of the Role of Risk Based Audit in Banking Tuti Dharmawati; Wa Ode Muhardiana; Ayu Puspita Rini; Ulvy Restiana Parintak; Sri Ardita Vitara Sartono Farihu
Journal of International Multidisciplinary Research Vol. 2 No. 6 (2024): Juni 2024
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/jimr629

Abstract

Risk based audit (RBA) is an approach that is increasingly being applied in the banking sector to increase the effectiveness of risk management and compliance with regulations. This approach helps banks identify high-risk areas and prioritize audits according to the level of risk. This research uses qualitative methods with a literature research approach. Data sources consist of scientific journal articles, books, reports and documents related to risk-based and banking audits. Research findings show that the RBA has several key roles in improving banking performance. First, RBA improves operational efficiency and effectiveness by focusing audits on high-risk areas. Second, the RBA enables banks to proactively identify and manage risks, thereby strengthening financial and operational stability. Third, the RBA ensures that banks are more compliant with regulations and industry standards, reducing the risk of sanctions and fines. In addition, the implementation of RBA encourages the formation of a strong risk management culture and the use of information technology to support the risk management process. Risk based audit plays a significant role in improving banking performance. By improving operational efficiency, managing risk proactively, ensuring regulatory compliance, establishing a strong risk management culture, and leveraging technology, banks can achieve stability and better performance in the long term. These findings support the importance of implementing RBA as the main strategy in risk management and supervision in the banking sector.
The Role of Fiscal Decentralization in Enhancing Regional Financial Independence in Indonesia Tuti Dharmawati; Wa Ode Muhardiana; Wa Ode Aprisilia Z.A
Journal of International Multidisciplinary Research Vol. 2 No. 12 (2024): Desember 2024
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/jimr1107

Abstract

This study aims to analyze the role of fiscal decentralization in enhancing regional financial independence in Indonesia. Using a qualitative approach and literature review methodology, the research examines the role of fiscal decentralization in promoting regional financial autonomy in Indonesia. The analysis compares the effectiveness of fiscal decentralization policies in fostering financial independence across various regions in the country. Fiscal decentralization has demonstrated positive impacts by granting regions greater freedom to determine development priorities and explore funding sources. Regions with strong economic potential and natural resources can increase their locally generated revenue (Pendapatan Asli Daerah or PAD) to support development. However, this policy also creates disparities among regions, where wealthier regions manage their finances independently while poorer regions remain reliant on central government transfers. Moreover, limited managerial capacity in some regions hampers the policy's effectiveness. Fiscal decentralization can strengthen regional financial independence if accompanied by enhanced financial management capacity and fiscal policy adjustments.
Analysis of the Performance of Regional Government Treasurers in Compiling Reports and Accountability Riska Latifa Alauddin Nur; Tuti Dharmawati
Journal of International Multidisciplinary Research Vol. 2 No. 12 (2024): Desember 2024
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/jimr1112

Abstract

This study aims to analyze the role of local government treasurers in regional financial management, especially in terms of administration and preparation of accountability reports. Based on the importance of accountability and transparency in public financial management, treasurers play a key role in ensuring that regional budget management runs well. This study uses a qualitative method with a literature study approach . review ), where data were obtained from books, journals, laws and regulations, and regional financial reports. The analysis was conducted by exploring various concepts regarding the types of treasurers, their duties and authorities, and the challenges faced in the process of preparing regional financial accountability reports. The results of the study indicate that there are three types of regional government treasurers, namely expenditure treasurers, revenue treasurers, and goods treasurers, each of which has its own duties and roles in managing regional finances. The treasurer's duties include recording, reporting, and accountability for budget use, with great authority in managing regional funds. However, significant challenges are faced in the administration process , such as the complexity of the accounting system and limited competent human resources. In conclusion, to improve the quality of regional financial reports, improvements are needed in the financial information system, increased treasurer competence, and better coordination between treasurers and related agencies. Thus, regional financial management can be more transparent, accountable , and efficient
Pendekatan Analisis Rasio Keuangan Pemerintah dalam Menilai Kinerja Keuangan Daerah Tuti Dharmawati; Ayu Puspita Rini; Ulvy Restiana Parintak
Journal of International Multidisciplinary Research Vol. 2 No. 12 (2024): Desember 2024
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/jimr1117

Abstract

Penelitian ini membahas pendekatan analisis rasio dalam melihat kinerja keuangan daerah melalui laporan keuangan pemerintah. Keuangan daerah yang sehat sangat penting untuk mendukung pembangunan dan pengelolaan sumber daya, sehingga evaluasi yang tepat terhadap kinerja keuangan diperlukan. Metode yang di gunakan dalam penelitian ini adalah pendekatan kualitatif dengan studi pustaka, yang menganalisis jenis-jenis rasio dalam laporan keuangan pemerintah, serta metode analisis yang dipakai untuk menilai kinerja keuangan daerah. Jenis-jenis rasio yang dianalisis meliputi rasio likuiditas, solvabilitas, rentabilitas, efisiensi, dan pertumbuhan. Metode analisis yang digunakan meliputi analisis vertikal, horizontal, rasio keuangan, dan benchmarking. Hasil penelitian menunjukkan bahwa meskipun analisis rasio memberikan gambaran objektif dan relevan mengenai kondisi keuangan daerah, tantangan utama terletak pada ketersediaan data yang akurat dan kesesuaian rasio dengan kondisi spesifik daerah. Oleh karenanya, penting bagi pemerintah daerah untuk melakukan standarisasi rasio dan meningkatkan kualitas laporan keuangan untuk mendukung analisis yang lebih efektif. Kesimpulannya, pendekatan analisis rasio dapat menjadi alat yang sangat berguna untuk menilai kinerja keuangan daerah, namun memerlukan perbaikan dalam hal data dan standarisasi untuk meningkatkan efektivitas penerapannya.
Co-Authors Abbas, Nasution Aisya, Nur Andi Baso Makkawaru Andi Muhammad Fuad Ramadhan Arfa Fachrulla Ayu Puspita Rini Azwan Hepriansyah Burhanuddin Emilia Nurdin Fitriyani Hasbudin Hasbudin Hasnidar Hasnidar Husin Ika Maya Sari Inten Sri Mulyani La Ode Muhammad Arfan Samrin Merry Erfiani Mulyati Akib Muthalib, Dzulfikri Azis Nasrullah Dali niken, Niken Yulistika Nurul Syarfat Prayoga Ridha Faizal Rauly Ramadhani Usman Riska Latifa Alauddin Nur Safaruddin Satira Yusuf Si Made Ngurah Purnaman Sitti Namira Hasanuddin Sri Ardita Vitara Sartono Farihu Sulvariany Tamburaka Taufan Sufatriansa Awal Ulvy Restiana Parintak Wa Ode Aprisilia Z.A Wa Ode Muhardiana Welliam, Desih Wulandari Pryangan