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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) IIJSE
Hotbin Hasugian
Universitas Islam Negeri Sumatera Utara, Medan, Indonesia
Economics, Econometrics & Finance

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The Influence of Bank Soundness Level Based on Risk-Based Bank Rating in Financial Distress in Sharia Banking (Empirical Study of Indonesian Sharia Commercial Banks for the 2018-2020 Period) Sugianto Sugianto; Hotbin Hasugian; Anzari Ahmad S.
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economic: November, 2023
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

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Abstract

Considering that the bankruptcy of a bank is marked by financial distress, if these conditions are not known quickly, then financial distress will occur and will continue to bankruptcy or liquidation. Based on this, it is possible for banks to anticipate this by analyzing the level of bank soundness based on the Risk-Based Bank Rating method and looking at Financial Distress using the Modified Altman model prediction analysis (Z-Score). This study aims to determine the effect of the soundness level of Islamic banks on Financial Distress based on the financial ratios in the financial reports and GCG reports in the Modified Altman model (Z-Score). The research method used is a descriptive analysis method with a quantitative approach. The population of this study is all Sharia commercial banks for the 2018-2020 period officially registered on the Financial Services Authority website, totaling 14 Sharia banks. The sampling technique uses financial and GCG report data and calculations using the modified Altaman formula (Z-Score). The analysis technique used is a descriptive test, panel data regression test, classic assumption test, and hypothesis test which aims to determine the effect of a bank’s soundness level on Financial Distress. The results of this study indicate that there are several important financial ratios in 2018-2020 that do not have a significant relationship with financial distress, namely FDR, ROA, GCG, and those that are related, namely NPF and CAR. Meanwhile, Financial Distress is simultaneously related to NPF, FDR, ROA, CAR, and GCG.
Analysis of the Internal Control System in an Effort to Prevent Fraud in Trade Goods Inventory at Minimarket Omi Kawan Hinca Bandar Island Siti Nur Adillah; Wahyu Syarvina; Hotbin Hasugian
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 1 (2024): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i1.2429

Abstract

The internal control system at Minimarket Omi Kawan Hinca Bandar Pulau is implemented to determine whether the management system has been implemented properly or not and to avoid fraud in the inventory of goods. The internal control system carried out at Minimarket Omi Kawan Hinca Bandar Pulau in terms of separation of duties and authority is still not running optimally with evidence of multiple positions. It is feared that there will be abuse of position authority which results in fraud. The internal control system is expected to prevent fraud that will occur. What this research aims to achieve is to analyze the effectiveness of the implementation of the internal control system as an effort to control or even prevent fraud. The qualitative method was applied in this study using data collection techniques carried out through observation and interviews. The results of this study are that the internal control system over merchandise inventory at Minimarket Omi Kawan Hinca Bandar Pulau has been implemented according to the components of internal control over inventory, but it is still not implemented optimally and internal control over inventory may be quite good but not effective in preventing fraud in inventory management.
Co-Authors Anzari Ahmad S. Siti Nur Adillah Sugianto Sugianto Wahyu Syarvina