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All Journal Mizania : Jurnal Ekonomi dan Akuntansi Veteran Economics, Management & Accounting Review
Nida Nadya Hasan
Universitas YARSI
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Application of Enterprise Risk Management to Banking Risk Nida Nadya Hasan; Fatiah Rahmadini; Dariyah Dariyah
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol 1 No 2 (2021): MIZANIA Jurnal EKonomi Dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v1i2.245

Abstract

Abstract The implementation of Enterprise Risk Management (ERM) proactively determines the appropriate type and level of risk to achieve the organization's strategic objectives and assists management in understanding and managing all company business risks using an integrated structure and coordinated management. Although risks cannot be completely avoided or eliminated, they can be managed and minimized with an integrated risk management system. The purpose of this study is to prove whether the application of ERM can minimize credit risk, interest rate risk, and liquidity risk in banking companies and whether the internal audit function can strengthen the effect of ERM implementation in minimizing the risks faced by banks. The sample of this research is banks listed on the Indonesia Stock Exchange in 2011-2016. The results of this study indicate that the application of ERM for banks is not proven to have an effect in minimizing credit risk, interest rate risk, and liquidity risk. ERM does not manage risk individually but manages risk collectively so that it can identify company activities that contribute the most to the company's total risk and mitigation is carried out, and ERM is a process designed to manage risk so that it is at optimal risk that does not endanger the banking business, and management tends to take risks to optimize the profits to be obtained and companies tend to dare to take risks if the risk is not at a level that endangers the banking business condition. The internal audit function also has no effect in strengthening the relationship between ERM implementation and credit risk, interest rate risk, and liquidity risk.
FORMULASI PERHITUNGAN POTENSI PAJAK RESTORAN DENGAN PENDEKATAN SYSTEM DYNAMICS Nida Nadya Hasan; Ariel Nian Gani; Elmanizar; Verni Yuliati Ismail
Veteran Economics, Management, & Accounting Review Vol 2 No 2 (2024)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v2i2.7590

Abstract

Perhitungan target atau potensi pajak Provinsi DKI Jakarta masih belum memprediksi secara maksimal. Salah satu penyebabnya mungkin yaitu formula perhitungan potensi pajak yang sudah ada masih terlalu sederhana. Sehingga dibutuhkannya evaluasi dan perumusan formulasi perhitungan baru yang lebih detail. Tujuan penelitian ini adalah memformulasikan perhitungan Pajak Restoran di DKI Jakarta dengan pendekatan system dynamics. Berdasarkan hasil kajian terhadap perhitungan potensi pajak restoran, baik berdasarkan kajian terhadap formula pada SK Kaban Nomor 455 Tahun 2017 maupun hasil kajian dari literatur dan hasil diskusi dengan pelaksana pemungutan pajak di lapangan serta piha-pihak terkait lainnya, penelitian ini menyusun formula baru perhitungan potensi pajak restoran di DKI Jakarta. Hasil simulasi system dynamics memberikan beberapa wawasan terkait efek perubahan kondisi ekonomi makro akibat pandemic COVID-19 terhadapat potensi pendapat pajak restoran DKI Jakarta. Pada model ini efek ekonomi makro diperlihatkan dengan penurunan jumlah pelanggan restoran dan juga jumlah signifikan dari restoran yang tutup operasi.
Co-Authors Ariel Nian Gani Dariyah Dariyah Elmanizar Fatiah Rahmadini Verni Yuliati Ismail