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All Journal ProBank: Jurnal Ekonomi dan Perbankan ADVANCE AKTUAL BISNIS: Jurnal Bisnis dan Manajemen Islam Jurnal Manajemen Dayasaing Benefit: Jurnal Manajemen dan Bisnis INVENTORY: JURNAL AKUNTANSI International Journal of Supply Chain Management International Journal of Economics, Business and Accounting Research (IJEBAR) Journal of Indonesian Science Economic Research Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Kupna Akuntansi: Kumpulan Artikel Akuntansi JENDELA PENGETAHUAN Jurnal Pendidikan Ekonomi
Syahrina Noormala Dewi, Syahrina Noormala
Universitas Pattimura Ambon
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Public Health Social Sciences Transportation Other

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THE ROLE OF INTERNAL AUDIT IN EFFORTS TO REALIZE GOOD CORPORATE GOVERNANCE (CASE STUDY AT PT BANK MANDIRI (PERSERO) TBK. AMBON BRANCH OFFICE) Kevin H Tupamahu; Syahrina Noormala Dewi; Ingrid Waitatta
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i3.6620

Abstract

This research discusses the Role of Internal Audit in Efforts to Achieve Good Corporate Governance (Case Research at PT Bank Mandiri (Persero) Tbk. Ambon Branch Office). The problem in this thesis is how the implementation of Good Corporate Governance at PT Bank Mandiri (Persero) Tbk Ambon Branch Office, how is the role of internal audit in an effort to realize Good Corporate Governance at PT Bank Mandiri (Persero) Tbk Ambon Branch Office, how can internal audit benefit Good Corporate Governance at PT Bank Mandiri (Persero) Tbk Ambon Branch Office. The type of research used in this research is descriptive research with a qualitative approach. The data were obtained from the interview process, and then reduced, and the data was presented, after which the data was verified. The results of this research indicate that the role of internal audit in an effort to achieve good corporate governance in PT. Bank Mandiri (Persero) Tbk. Ambon Branch Office where the implementation of Good Corporate Governance at PT Bank Mandiri (Persero) Ambon Branch Office has been carried out well, socialized by letter and has been monitored by its implementation and always evaluates employee performance and at least four times a year, HR also always does employee development and it is carried out continuously, employee development in the form of being given training, consulting assistance, and discussions. Internal audit certainly provides the benefits of Good Corporate Governance at PT Bank Mandiri (Persero) Ambon Branch Office in the form of being able to increase points from year to year regarding good corporate governance (GCG) because internal audit provides recommendations for improvements and objective information about the activities being examined at all levels management so that there is an increase in achieving company goals.
Role of the Supply Chain Finance Application in Indonesian Listed Banking Industries Syamsudin, Syamsudin; Noormala Dewi, Syahrina; Nuryulia Praswati, Aflit
International Journal of Supply Chain Management Vol 9, No 5 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : ExcelingTech

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59160/ijscm.v9i5.5541

Abstract

The issue of supply chain management has been raised for nearly three decades, and based on available statistics, countries and organizations that have applied this knowledge have made significant progress in their respective fields and have made huge profits and large financial savings. In this study, while examining the existing infrastructure and the needs of the bank to enter the financing industry as one of the links in the supply chain of banks, the current state of the capital market and financing companies to the title of financing leaders was examined. Also, the profitability of financing companies and their types of services were studied and various methods of entering the industry were studied. In this regard, the strengths and weaknesses of entering the financing market as well as the opportunities and threats ahead were examined. In the end, the scheme of received commissions and hypothetical profit was proposed. One mechanism used to establish good supply chain management is the existence of a monitoring and monitoring system. The supply chain management mechanism in this study is shared with an internal mechanism proxy by an independent audit committee, audit committee financial expertise, frequency of audit committee meetings, managerial ownership, and an independent board of commissioners. The external mechanism is proxied by leverage. The population in this study is all banks that go public and are listed on the Indonesia Stock Exchange. This study uses a purposive sampling method, which is a sample based on the suitability of the characteristics of the sample with the specified sample selection criteria, with the following criteria: (1) Banks listed on the Indonesia Stock Exchange from 2015– 2017; (2) The Bank publishes annual reports from 2015 - 2017 and is published on the IDX website or the company's official website; (3) Having complete data relating to the variables used in this study. This study finds that most of the samples, management did not own the company's shares, besides that there was also no clear definition of financial expertise that must be owned by the audit committee. Studies have shown that the bank completes its supply chain by establishing a financing company while earning a profit and ensures the retention of current customers while getting potential customers.
Peningkatan Pengelolaan UPK di Kabupaten Sragen melalui Pendampingan Penyusunan Kebijakan dalam Manajemen Ulynnuhaa, Ovi Itsnaini; Wijayanto, Kusuma; Purbasari, Heppy; Bawono, Andy Dwi Bayu; Ariani, Kurnia Rina; Fauzan, Fauzan; Aris, Muhammad Abdul; Mujiyati, Mujiyati; Dewi, Syahrina Noormala
Jurnal Komunitas : Jurnal Pengabdian kepada Masyarakat Vol 7, No 1: Juli 2024
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jks.v7i1.4043

Abstract

Unit Pengelola Kegiatan (UPK) memiliki peranan yang penting dalam mengelola dan menyelenggarakan kegiatan Dana Amanah Pemberdayaan Masyarakat (DAPM). Undang – undang Nomor 6 tahun 2014 tentang Desa mendorong desa untuk mandiri dalam mengelola pendapatan dan pengeluaran yang didanai desa. Dana Amanah Pemberdayaan Masyarakat (DAPM) merupakan salah satu program pemerintah daerah yang bertujuan untuk penanggulangan kemiskinan yang berbasis pemberdayaan. Sedangkan Unit Pengelola Keuangan (UPK) merupakan lembaga keuangan non-bank. UPK dalam mengelola simpan pinjam tentu memerlukan aturan yang jelas dalam menjalankan pengelolaan simpan pinjam (Indriani dkk, 2022). Selama ini pengelolaan simpan pinjam memiliki berbagai macam permasalahan. Adapun permasalahan yang muncul adalah pengelolaan dana perguliran yang dikelola UPK belum diimbangi dengan standar operasional prosedur (SOP) yang baik. Saat ini, UPK Kabupaten Sragen belum memiliki SOP perguliran yang cukup kuat untuk mendukung kegiatan simpan pinjam yang informatif dan transparan. Berdasarkan Focus Group Discussion (FGD) yang sudah dilakukan sebelumnya dengan mitra, yang bertempat di UPK Kecamatan Plupuh, menyatakan bahwa Kabupaten Sragen telah membentuk UPK. Sesuai dengan tugas dan fungsinya, UPK membantu DAPM dalam mengelola dana yang berfungsi untuk meningkatkan perekonomian Masyarakat. Kegiatan PKM yang akan dilaksanakan oleh Tim UMS diantaranya (1) Mendampingi mitra (UPK) dalam menyusun SOP bidang manajemen, (2) Melakukan Focus Group Discussion dengan seluruh UPK di Kabupaten Sragen, (3) Memberikan pelatihan terkait kebijakan di bidang manajemen kepada seluruh UPK di Kabupaten Sragen. Secara keseluruhan, kegiatan PKM ini diharapkan dapat meningkatkan manajemen tata kelola pelayanan UPK kepada Masyarakat, terwujudnya SOP bidang manajemen yang konsisten dan diterapkan di seluruh UPK Kabupaten Sragen, meningkatnya kegiatan pinjaman di Kabupaten Sragen.  
PENGARUH PERSEPSI MANFAAT, PERSEPSI KEMUDAHAN, DAN KEAMANAN TERHADAP KEPUTUSAN MENGGUNAKAN E-WALLET APLIKASI DANA (STUDI PADA MAHASISWA PRODI PENDIDIKAN EKONOMI TAHUN 2020-2023) Tuasamu, Rinawati; Kainama, Maryoni S; Dewi, Syahrina Noormala
Kupna Akuntansi: Kumpulan Artikel Akuntansi Vol 5 No 1 (2024): Kupna Akuntansi: Kumpulan Artikel Akuntansi
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura di Kabupaten Maluku Barat Daya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/kupna.v5.i1.p31-40

Abstract

The purpose of this study is to know the Influence of Perceived Benefit, Perceivedof Convenience and Security on the Decision to use the DANA E-walletsApplication among students the Economics Education Study Program in 2020-2023. This research method uses primary data, with the tests carried out beingDescriptive Analysis, Instrument Test (Validity and Reliability), ClassicalAssumption Test (Normality, Multicholineritas, Heterokedasticity, andAutocorrelation), Multiple Linear Regression Test, Hypothesis Test (T Test and FTest), and Coefficient Determination Test. The data used comes fromrespondents' statements distributed via a gform questionnaire with a total of 30respondents from the 2020-2023 Economic Education Study Program and 25statement items. The results of this research show that Perceived Benefit, Perceived of Convenience and Security Influence the Decision to Use the DANAApplication E-wallets.
Analysis of the Effect of Financial Reporting Aggressiveness on Tax Aggressiveness (An Empirical Study on Manufacturing Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange) Teslatum, Irene; Tupamahu, Kevin Hermanto; Dewi, Syahrina Noormala
JENDELA PENGETAHUAN Vol 18 No 2 (2025): JENDELA PENGETAHUAN
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jp18iss2pp219-232

Abstract

This study analyzes the influence of financial reporting aggressiveness on tax reporting aggressiveness in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the period 2020-2022. A quantitative approach using multiple regression analysis is employed to examine the relationship between these variables, aiming to understand the extent to which aggressive financial reporting affects companies' tendencies toward aggressive tax reporting. The research data is obtained from annual financial statements published on the official IDX website and analyzed using SPSS version 25 statistical software. The findings reveal that financial reporting aggressiveness has a significant effect on tax reporting aggressiveness, indicating that companies with more aggressive financial reporting are likely to engage in aggressive tax reporting to minimize their tax liabilities. These findings provide important insights for policymakers and tax authorities regarding the need for stricter oversight of companies in this sector to ensure compliance with financial and tax regulations.
Dampak COVID-19 terhadap Bisnis Properti Dewi, Syahrina Noormala; Halawa, Meiman Hendra; Nifanngelyau, Lenci
Jurnal Pendidikan Ekonomi Vol 1 No 1 (2021): Jurnal Pendidikan Ekonomi
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jpe.v1.i1.p20-25

Abstract

Penelitian ini bertujuan untuk mengetahui dampak Covid-19 terhadap bisnis sektor property. Metode penelitian yang digunakan yaitu studi kepustakaan (study literature) dengan teknik analisis yaitu analisis isi (content analysis). Penelitian ini menggunakan variabel bebas (independen) yaitu indeks dampak Covid-19, dan variabel terikat (dependen) yaitu indeks harga pasar property. Dengan teknik pengumpulan data yaitu pengumpulan data literatur. Hasil penelitian ini menunjukkan bahwa Covid-19 berdampak terhadap bisnis property dalam bentuk : menurunnya pembelian dan permitaan property, harga property stabil, dan tersendatnya penyaluran kredit pemilik rumah (KPR).
Implementasi SAK ETAP pada Usaha Mikro, Kecil, dan Menengah (Studi pada Pertanian Sinar Tani Desa Waiheru) Fatmawati, Fatmawati; Tomasoa, Theodora Florence; Dewi, Syahrina Noormala
Jurnal Pendidikan Ekonomi Vol 4 No 1 (2024): Jurnal Pendidikan Ekonomi
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jpe.v4.i1.p21-29

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in regional economies, yet standardized financial reporting remains a major challenge. This study aims to analyze the implementation of SAK ETAP in the financial statements of Sinar Tani Agriculture in Waiheru Village. A qualitative descriptive method was applied, utilizing observation, in-depth interviews, and documentation with core members of the farmer group. The findings indicate that the financial statements have not fully adhered to SAK ETAP, especially in the absence of cash flow statements and notes to the financial statements, as well as inconsistencies in several balance sheet and income statement items. The conclusion emphasizes the need for a better understanding of SAK ETAP among agricultural MSMEs to foster transparency and accountability, ultimately facilitating access to formal financing. This in-depth analysis in the local agricultural context provides a fresh perspective on the practical challenges of accounting standard implementation. These results imply the necessity of ongoing training, intensive assistance, and collaboration with related institutions to ensure the effective and consistent application of SAK ETAP
Analisis Implementasi Digital Banking dalam Peningkatan Kualitas Layanan pada Bank Bri Unit Unpatti Ambon Sampulawa, La Pirwan; Tupamahu, Kevin Hermanto; Dewi, Syahrina Noormala
Jurnal Pendidikan Ekonomi Vol 5 No 2 (2025): Jurnal Pendidikan Ekonomi
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jpe.v5.i2.p85-94

Abstract

The rapid advancement of information technology has driven a transformation in banking services through digital banking, offering customers greater accessibility and transaction efficiency. This study aims to analyze the implementation of digital banking at BRI Unit Unpatti Ambon and to identify the barriers and solutions applied to improve service quality. The research employed a qualitative descriptive approach with data collected through interviews, observations, and documentation. Findings reveal that the adoption of digital banking, particularly through BRImo services and supporting facilities, enhances customer satisfaction, accelerates transaction processes, and strengthens user loyalty. The main challenges identified include limited digital literacy, especially among elderly customers, inadequate internet access in certain regions, and rising cybersecurity risks. These results highlight the necessity of training programs for employees and customers, expansion of internet infrastructure, and strengthening of internal security systems. This study provides new insights into how digital banking can enhance service quality in a local context while offering practical recommendations for sustaining digital banking innovation in Indonesia.
Co-Authors Aflit Nuryulia Pramesti Aflit Nuryulia Pramesti, Aflit Nuryulia Andy Dwi Bayu Bawono Clara Oktavia Lernaya Fatmawati, Fatmawati Fauzan . Halawa, Meiman Hendra Heppy Purbasari Ingrid Waitatta Kainama, Maryoni S Kevin Hermanto Tupamahu Kurnia Rina Ariani Kusuma Wijayanto, Kusuma LATUSERIMALA, GERALD Liana Mangifera Minarsih Saleh Muhammad Abdul Aris Mujiyati Mujiyati Nifanngelyau, Lenci Novita Hatuluayo Nuryulia Praswati, Aflit Ovi Itsnaini Ulynnuha Sampulawa, La Pirwan Syamsudin Syamsudin Teslatum, Irene Theodora F Tomasoa Tomasoa, Theodora Florence Tuasamu, Rinawati