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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

Author-ID : 646901

Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences Other

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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

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

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

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

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

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

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

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 PENGENDALIAN INTERNAL TERHADAP PELAYANAN DI TERMINAL BANDAR UDARA ALKHA Andi Martias
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 5, No 1 (2018): April 2018
Publisher : Universitas Bina Sarana Informatika

Revitalizing the vision of the company is a continuous planning that the company anticipates all the changes around it. Some of the internal controls carried out by management have not been able to eliminate or reduce the problems that arise in the management of Terminal Services. This research is an event study that is looking at the process of internal control over airport terminal service management process. Based on the results of field observations note that: 1) Some Airline still oriented to put forward the convenience factor of work and less understanding of the needs of its customers 2) Large investment cost without followed by efforts to increase Customer Service Knowledge and Skill adequate for employees, 3) in the field has not been decomposed in detail, 4) an information collected derived from various sources, managed partially (unintegrated), 4) Risk Profile is not up to date / update, no longer relevant in mitigating risks and internal control reference for airport management, 5) Reward and punishment for the achievement of KPI can not be applied comprehensively. This increase of control starts from the top management level to the operators in the field, either from policy, procedure, knowledge and skill or quantity in harmony with their respective competence. Keywords: Historical Experience,Internal Control .

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

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