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All Journal Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika Moneter : Jurnal Akuntansi dan Keuangan Scientific Journal of Reflection : Economic, Accounting, Management and Business Inovasi: Jurnal Ilmiah Ilmu Manajemen Nusantara Science and Technology Proceedings Akrab Juara : Jurnal Ilmu-ilmu Sosial Journal of Industrial Engineering & Management Research (JIEMAR) International Journal of Social and Management Studies (IJOSMAS) AKADEMIK: Jurnal Mahasiswa Humanis Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Intelek Insan Cendikia Jurnal Ekonomi, Manajemen, Akuntansi
Andi Martias
Universitas Bina Sarana Informatika
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ANALISA PENERAPAN CONTROL SELF ASSESSMENT SEBAGAI APLIKASI PENGENDALIAN INTERN PADA PT. ABC INSURANCE Martias, Andi
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2016): April 2016
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.507 KB) | DOI: 10.31294/moneter.v3i1.1041

Abstract

In order to meet the needs of the development of the internal auditing profession, one of the efforts is to hold the Control Self Assessment (CSA) to any existing processes in the unit. the unit in good company branch or head office. CSA is carried out for business purposes in a wider scale include profit maximization, repair the product or process, etc. Errors arising from the implementation could be negligence of the PIC related but also due to a lack of oversight double of the relevant parties. When the process is carried out a re-examination has been carried out, the error that occurred can be detected early and can be done endorsement or changes on the same day. This simple analysis using the percentage comparison between the results of the audit report to the regional level of risk that exist and conformity with CSA used to view the Internal Control Applications With the Approach CSA. Description and analysis that has been discussed previously, it can be concluded as follows : 1. Can be applied and useful to identify the risks that have been or will happen, 2. Internal auditors as fasiliasator very helpful in the process of applying. 3. Errors above apart due to negligence of the PIC related but also due to a lack of oversight double of the relevant parties. 4. Spread and the large number of control causing no bias control allows all tested by internal and  external audits, thereby Control Self Assessmen into the solution. keywords: Internal auditing, Control self assessment, Dual control  
Analisa Kecukupan Penerapan Pengawasan Internal Dengan Metode System Development Life Cycle PT. XYZ Martias, Andi
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 5, No 2 (2018): Oktober 2018
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.199 KB) | DOI: 10.31294/moneter.v5i2.3903

Abstract

Abstract In order to improve the efficiency of operational activities and the quality of the Company's services to its customers, the Company is required to develop the Company's business strategy, among others, by utilizing the progress of Information Technology (IT). The development of these strategies further encourages new investments in IT used in transaction processing and information. The Company's reliability of managing IT determines success in generating a complete, accurate, current, complete, secure, consistent, timely and relevant information. As a growing company is required to develop other business strategies by utilizing information technology in providing services to its customers. Therefore PT XYZ Application SDLC (System Development Life Cicle) with SDLC resolution is System Development Life Cycle (SDLC), is a method of developing / designing computer-based application system that guide the steps to build the system. User Requirement, System Design, System Development, System Testing, User Acceptance Test, System Deployment, Post Implementation Review and Disposa System. Internal auditing is an independent party typically used within an organizational structure but can not be part of a team member who serves to provide input in confirmation of the adequacy of the control (advisory capacity). Based on the conclusion, the author uses several things to know 1) physical security performance against spreading room, 2) optimal performance of SDLC, 3) increasing understanding of dual custody password. It is expected to improve the quality control of the company's internal processes and protect the company's data. Keywords: Internal Control. System Development Life Cycle
ANALISA PERANAN KOMUNIKASI DAN PSIKOLOGI AUDIT DALAM PELAKSANAAN TUGAS DI PT ALARSY Martias, Andi
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 17, No 1 (2019): MARET 2019
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (164.057 KB) | DOI: 10.31294/jp.v17i1.4791

Abstract

ABSTRAK Perkembangan perusahaan dituntut dewasa ini melaju sangat cepat seiring dengan  perkembangan jaman pada era globalisasi. Perkembangan ini membuat auditor internal turut berperan dalam implementasi pencapian tujuan perushaan di perusahaan.Dalam rangka memenuhi kebutuhan terhadap tersebut, salah satu upaya yang dilakukan adalah  memaksimalkan peran internal control terhadap setiap proses yang ada pada unit – unit di perusahaan baik cabang maupun kantor pusat. Internal Control dilaksanakan untuk tujuan bisnis dalam skala yang lebih luas mencakup maksimalisasi laba, layanan pelanggan, perbaikan produk atau proses, dll (disamping tujuan yang lebih tradisional seperti ketaatan pada aturan, kebijakan, prosedur, keandalan laporan keuangan dan pengamanan asset).Dalam melaksanakan tugas adalah masalah-masalah yang dilihat dari aspek budaya kerja , sumber daya manusia, undang-undang dimana setiap aspek masalah ini berdampak pada proses komunikasi dan psikologi audit dalam melaksanakan tugas.Membutuhkan keaktifan manajemen maupun tim kerja internal kontrol yang secara langsung terlibat dalam pencapaian tujuan tersebut untuk melakukan penilaian. Komunikasi dan Psikologi audit merupakan faktor yang sangat berperan penting dalam mempengaruhi tugas auditor dilapangan manakala secara langsung maupun tidak langsung harus berhadapan atau berhubungan dengan auditee. Kata Kunci : Internal Control, Komunikasi Audit, Psikologi audit.
Lemahnya Pengendalian Internal Berdamapak Terjadi Mark Up Biaya Pengawalan PT ALRSY Martias, Andi
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 6, No 2 (2019): Oktober 2019
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (65.552 KB) | DOI: 10.31294/moneter.v6i2.5719

Abstract

Internal audit can be interpreted as an audit and assessment activity in a company as a whole, which aims to help all levels of management in carrying out their responsibilities effectively through the provision of useful advice to improve performance at each level of management. The method of this research is a qualitative approach. To ensure the independence, objectivity and quality of the process, an internal auditor is needed as a facilitator in the process which will also independently report the results to the company's management and also as a basis for control. As a logistics company, companies often receive orders to ship items for project needs such as heavy equipment, spare parts, etc., to ensure that there are no disturbances on the road, the company usually requests police escort services. From the police there is no official tariff to be paid because of its assistance. Because there is no official tariff, it causes irregularities in practice. This study analyzes the weaknesses that occur due to a lack of internal controls. . From the description and analysis discussed earlier, conclusions can be taken that must be considered to avoid the occurrence of fraud cases again is the nature of prudence (overconfidence in colleagues, communication systems that have not been effective, low honesty, integrity and loyalty of employees). Keywords: Internal Control.Internal Auditing,Fraud
HOW LEADERSHIP AND INTEGRITY AFFECT EMPLOYEE PERFORMANCE WITH ORGANIZATIONAL COMMITMENT Sabil, Sabil; Hakim, Lukman; Martias, Andi; Kamal, Fahmi; Oktiani, Nurvi; Sudarmono Hadi, Seno; Masahere, Usran; Wiyanti, Rahma
Journal of Industrial Engineering & Management Research Vol. 2 No. 5 (2021): October 2021
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.792 KB) | DOI: 10.7777/jiemar.v2i5.208

Abstract

The company's growth is expected to be faster in order to survive in the competition, in the current digital era the number of competitors cannot be known for sure because many are moving digitally. so that in this study the researchers saw the importance of organizational commitment and the role of employees in advancing the company in the current digital era, therefore this study aims to determine the factors that influence this and how much influence leadership and integrity have on it. This study uses the analytical method used is descriptive analysis, and the test instrument using SEM PLS with the number of samples used as many as 140 permanent employees in one of the company's departments. The results of the study indicate that leadership and integrity partially and significantly affect organizational commitment and employee performance. While simultaneously leadership and integrity have a significant effect on employee performance by mediating Organizational Commitment.
Analisa Kinerja Keuangan Perusahaan Pendekatan Rasio Penentu di Bursa Efek Indonesia Andi Martias
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 4, No 2 (2017): Oktober 2017
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (118.896 KB) | DOI: 10.31294/moneter.v4i2.1987

Abstract

Penelitian dilakukan untuk menganalisis rasio keuangan Fixed Asset Turnover, Asset Turnover, Current Ratio, Debt to Asset Ratio, Debt to Equity Ratio dan Risk Based Capital sehingga dapat ditemukan rasio penentu kinerja keuangan perusahaan asuransi lokal di Indonesia. Metode penelitian yang digunakan adalah metode kuantitatif. Populasi dalam penelitian ini adalah perusahaan jasa sektor asuransi yang terdaftar di Bursa Efek Indonesia. Sampel yang digunakan adalah perusahaan sektor Asuransi di Bursa Efek Indonesia tahun 2012-2016Diperoleh kesimpulan bahwa: Fixed asset turnover  tidak  berpengaruh yang signifikan antara fixed asset turnover  terhadap kinerja keuangan. Asset Turnover berpengaruh positif dan signifikan antara asset turnover  terhadap kinerja keuangan. Curent Ratio berpengaruh positif dan signifikan antara current ratio terhadap kinerja keuangan. Debt to Asset Ratio berpengaruh positif dan signifikan antara debt to asset ratio terhadap kinerja keuangan. Debt to equity ratio  mempunyai pengaruh yang tidak signifikan antara debt to equity ratio terhadap kinerja keuangan. Risk Based Capital berpengaruh positif dan signifikan antara risk based capital terhadap kinerja keuangan. Kata kunci: Fixed asset ratio, asset turnover, current ratio, debt to asset ratio, debt to equity ratio, risk based capital, return on equity.
Analisa Pengaruh Economic Value Added, Return on Asset dan Return on Ekuitas Terhadap Market Value Added Perusahaan Saham Teraktif Di Bursa Efek Indonesia Andi .Martias
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 7, No 2 (2020): Oktober 2020
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v7i2.8731

Abstract

Abstrak  - Tujuan dari penelitian ini adalah untuk menguji secara empiris hubungan antara economic value added (EVA), return on asset (ROA), dan return on ekuitas (ROE) dengan market value added (MVA) di Bursa Efek Indonesia (BEI) untuk Perusahaan yang berkembang  dengan Saham Teraktif pada periode penelitian periode 2015-2019.  Jumlah sampel penelitian setelah diseleksi dengan teknik purposive sampling adalah sebanyak 7 perusahaan dimana merupakan saham teraktif. Analisis data yang digunakan adalah analisis regresi linier berganda menggunakan MINITAB. Hasil penelitian ini menunjukkan bahwa nilai koefisien determinasi (Adjusted R Square) yang menunjukan variabel independen mempengaruhi variabel dependen dan sisanya dipengaruhi oleh variabel lain diluar penelitian ini. Hasil Uji F menunjukkan bahwa variabel independen Economic Value Added (EVA) dan return on asset (ROA) secara simultan tidak berpengaruh signifikan terhadap Market Value Added (MVA) namun return on ekuitas (ROE) memiliki pengaruh hubungan yang signifikan dengan MVA ­dalam jangka panjang. Bagi calon investor yang hendak tidak hanya menanamkan dananya pada saham perusahaan dengan melihat faktor Market Value Added (MVA) karena berdasarkan hasil dari penelitian ini menunjukkan bahwa variabel Market Value Added (MVA) tidak berpengaruh signifikan terhadap pergerakan EVA, ROA dan ROE yang diterima oleh pemegang saham perusahaan dengan saham teraktif yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Kata kunci: Market Value Added, Economic Value Added, Return on Asset, Return on Ekuitas, Saham Teraktif
ANALISA INTERNAL KONTROL SERTA MANAJEMEN RISIKO KINERJA PERUSAHAAN BANK SYARIAH DAN KONVENSIONAL DI INDONESIA Andi Martias
Jurnal Akrab Juara Vol 6 No 2 (2021)
Publisher : Yayasan Akrab Pekanbaru

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

Abstract

Tujuan luas dari penelitian ini adalah untuk memastikan pengaruh internal kontrol dan manajemen aset risiko terhadap kinerja keuangan bank syariah maupun komersial yang optimal di Indonesia. Penelitian ini merupakan penelitian survei longitudinal, sehingga diterapkan desain penelitian ex-post facto. Data penelitian dianalisis menggunakan metode Generalized Momen (GMM), setelah dilakukan pengujian dan penyesuaian data untuk stasioneritas dan kointegrasi dengan sistem software Eviews 11 SV. Sampel pada 3 bank syariah dan 5 bank konvensial yang terdaftar di BEI periode tahun 2015 sampai 2019. Hasil penelitian menunjukkan: profitabilitas bank dalam jangka pendek dipengaruhi secara signifikan oleh risiko likuiditas dan dalam jangka panjang oleh risiko kredit, risiko kecukupan modal, risiko leverage dan risiko likuiditas. Berdasarkan observasi dilakukan diketahui tingkat profitabilitas dengan ROaA korelasi positif terhadap risiko likuiditas namun korelasi negatif terhadap risiko kredit dan internal kontrol. Berdasarkan temuan tersebut, diperlukan manajemen risiko yang efektif, terutama risiko kredit, kecukupan modal, leverage dan likuiditas, untuk meningkatkan profitabilitas bank. Selain itu peran internal control sebagai third line of defense sangat membantu dalam memastikan kebijakan dan pencapaian manajeman yang diharapkan oleh perusahaan.
The Role of Internal Auditors in Control Self Assessment in the Material Planning Field of Automotive Company PT. Alkha Andi Martias; Agni Isador Harsapranata; Ahmad Rais Ruli; Rahma Wiyanti; Rahmat Novari
Nusantara Science and Technology Proceedings 2nd Basic and Applied Science Conference (BASC) 2022
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2022.2519

Abstract

Control Self Assessment (CSA) has various benefits for a company or organization that implements it because it provides great added value in improving the operational performance of the company or organization. The process of implementing the Control Self Assessment (CSA) continues to be developed and implemented so that the benefits can be felt because it reveals the broad problems involved in the risk control concept. Control Self Assessment (CSA) is a process where management from all levels continuously builds awareness on all important factors that can affect the achievement of goals so as to enable them to make the necessary adjustments (create control). The company in this case the management cooperates with the Internal Audit and Risk Management Unit in an effort to develop the Risk Management. The Internal Auditor is required to carry out his role as a consultant to facilitate the development of Risk Management in the company. The structure of the ALKHA automotive company has several fields, each of which has a specific work process. With the Control Self Assessment method, all fields identify the inherent risks inherent in the work process as well as the mitigation activities that must be carried out. This paper will present in detail the technical implementation and results of the Control Self Assessment in the ALKHA work area, namely the Material Planning field. Errors that arise due to the application of CSA can be negligence of the PIC concerned but also due to weak dual control (dual control) from related parties. Analysis of the data in this paper, several conclusions can be drawn that internal auditors have an important role in facilitating Control Self Assessment of business processes in the Materials Planning sector.
The Effect Of Product Quality And Promotion On Customer Purchase Decisions Of Pizza Hut Restaurant In The City Of Tangerang Selatan With Price As Intervening Variable Dede Suleman; Fendi Saputra; Sugiyah Sugiyah; Aprillia Aprillia; Andi Martias; Luthfia Rohimah; Mety Titin Herawaty; Refindo Pradikta Rulando
International Journal of Social and Management Studies Vol. 3 No. 6 (2022): December 2022
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v3i6.256

Abstract

This study aims to examine and examine the effect of product quality, promotion and price on purchasing decisions by Pizza Hut customers in South Tangerang City. This research is quantitative where data is obtained by giving Likert scale questionnaires to respondents who bought Pizza Hut products in the last three months in South Tangerang City. The data collection method used purposive sampling. From the questionnaires distributed online using the google form link, of the 96 respondents who filled out, only 94 data were eligible for further processing using the SmartPLS version 3.0 software. The results showed that product quality, promotion and price had a significant effect on purchasing decisions. price is not significant as a mediating variable on the effect of product quality on purchasing decisions, while on the effect of promotion on purchasing decisions, price becomes a significant mediating variable
Co-Authors Agni Isador Harsapranata Ahmad Rais Ruli Aprillia aprillia Dede Suleman Fahmi Kamal, Fahmi Fendi Saputra Firstianty Wahyuhening Fibriany Lukman Hakim Mety Titin Herawaty Nurvi Oktiani Rahma Wiyanti Rahma Wiyanti Rahmat Novari Refindo Pradikta Rulando Rohimah, Luthfia sabil sabil, sabil seno sudarmono Hadi Shanty Nurrochma Kusuma Putri Shintya Nuraliza Kusuma Putri Siti Rohmah Sudirja Sudirja Sudirja Sudirja Sudirja, Sudirja Sugiyah Sugiyah Susan Rachmawati Usran Masahere Wiyanti, Rahma