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All Journal AKUNTABILITAS JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Indonesian Journal of Interdisciplinary Research in Science and Technology (MARCOPOLO)
Rikawati Rikawati, Rikawati
Mahasiswa STKIP Bina Bangsa Getsempena
Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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HEALTH LEVEL OF SHARIA COMMERCIAL BANKS STUDY WITH RISK BASED BANK RATING (RBBR) APPROACH FOR THE YEARS 2018-2022 Azizah, Afiq; Rois, Muhammad; Rikawati, Rikawati
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 7, No 1 (2024): Vol. 7 No. 1 MEI 2024
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v7i1.5518

Abstract

This reseacrch aims to analyze the health level of Islamic commercial banks registered with the Financial Services Authority for the period 2018-2022. The sampling technique was carried out using purposive sampling technique. Based on the sampling criteria, 6 Islamic commercial banks were obtained that could be used as research samples. The research method used is the Risk Based Bank Rating (RBBR) method including risk profile, good corporate governance, earning and capital factors. The results showed that during the 2018-2022 period, the Islamic commercial bank that had the best health level the "very healthy" category was BTPN Syariah, while the Islamic commercial bank that had the worst health level the "less healthy" category was Bank KB Bukopin Syariah. The main factor of the low level of health of several Islamic commercial banks is low profitability, so that policies taken to improve the health level of banks are to increase income and making cost efficiency.
Performance Assessment Based on Added Value Management (Study of Cigarette Issuers in Indonesia) Widiyati, Sri; Rikawati, Rikawati; Adhi, Nurseto
Indonesian Journal of Interdisciplinary Research in Science and Technology Vol. 2 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/marcopolo.v2i12.12855

Abstract

The research aims to evaluate the financial performance of PT Gudang Garam Tbk. and PT Hanjaya Mandala Sampoerna Tbk. for the 2018-2022 period based on Economic Value Added (EVA), Market Value Added (MVA), Financial Value Added (FVA). The data used is financial report data from the Indonesia Stock Exchange (BEI). The research results show that the EVA value at PT Gudang Garam Tbk. in 2018 and 2020 it was negative, while during 2019-2022 the EVA value was positive. A positive EVA value illustrates that the company's performance is good and able to create economic added value. MVA PT Gudang Garam Tbk. 2018 to 2020 is positive. Meanwhile, in 2021 and 2022 the MVA value is negative, which means the company has not been able to maximize shareholder wealth because resource management has not been optimal. FVA PT Gudang Garam Tbk. during 2018-2022 is positive. This can be interpreted as PT Gudang Garam Tbk. has created added financial value for the company. During 2018-2022 PT Hanjaya Mandala Sampoerna Tbk. having EVA, MVA and FVA is positive. This shows that the company can maximize shareholder wealth because resource management is optimal. Keywords: Financial Performance, Added Value, EVA, MVA, FVA
Faktor Penentu Fee Audit: Studi Empiris pada Perusahaan Energi Periode 2019 - 2023 Nursyarifa, Zahra Az-zalia; Rikawati, Rikawati; Rois, Muhammad
Akuntabilitas Vol 17, No 2 (2024): Vol. 17, No. 2 (2024)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v17i2.44287

Abstract

Meningkatnya permintaan jasa audit kepada KAP karena perusahaan diwajibkan menyajikan laporan keuangan audited. Peningkatan permintaan jasa audit ini akan sejalan dengan peningkatan fee audit, namun sampai saat ini tidak ada regulasi yang mengatur nominal fee audit yang harus dibayarkan atas jasa audit dari KAP, sehingga perusahaan perlu untuk mempertimbangkan faktor yang dapat memengaruhi besaran fee audit. Penelitian ini bertujuan untuk menganalisa bagaimana kontribusi pengaruh dari faktor client/perusahaan dan faktor auditor terhadap fee audit pada perusahaan sektor energi yang terdaftar di BEI periode 2019 – 2023. Penelitian ini menggunakan metode analisis regresi data panel dengan teknik purposive sampling yang digunakan sebagai teknik pengambilan sampel: jumlah sampel penelitian sebanyak 19 perusahaan dari 62 populasi. Hasil penelitian ini menunjukkan bahwa variabel Dewan Komisaris, Komisaris Independen, dan Komite Audit tidak berpengaruh terhadap Fee Audit, sementara variabel Kompleksitas Perusahaan dan Ukuran KAP berpengaruh positif terhadap Fee Audit.
Co-Authors Adhi, Nurseto Azizah, Afiq Nursyarifa, Zahra Az-zalia Rois, Muhammad Sri Widiyati, Sri