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All Journal Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Mutiara Ilmu Akuntansi
Badzlina Chaerani Putri
Unknown Affiliation
Humanities Economics, Econometrics & Finance

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Analisis Cross Section Pada Perusahaan Sektor Tambang Yang Terdaftar Di Bursa Efek Indonesia Putri Nugraheni; Nadia Dwi Pratiwi; Fatika Rahma Fina; Badzlina Chaerani Putri; Cholis Hidayati
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 2 (2024): April : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i2.1206

Abstract

The mining sector has a vital role in the country's economic system. This analysis is to analyze the financial performance of companies operating in the mining sector listed on the Indonesia Stock Exchange (BEI) during the 2020-2022 period. The method used for cross section analysis takes secondary data from the company's financial reports. Analysis variables: Liquidity Ratio, Activity Ratio, Solvency Ratio, and Profitability Ratio. The research results show that the financial performance of the company with this cross-section analysis, PT Aneka Tambang Tbk emerged as the leader in the mining sector during the 2020-2022 period. This advantage shows the resilience of the company's management strategy and operational capabilities in facing challenges in the market and external environment.
Peran Audit Internal Dalam Penerapan Peraturan Menteri Keuangan Nomor 112/PMK.03/2022 Nadia Dwi Pratiwi; Badzlina Chaerani Putri; Irda Agustin Kustiwi
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2597

Abstract

This research aims to investigate the role of internal audit in the context of implementing Minister of Finance Regulation Number 112/PMK.03/2022. These regulations have a significant impact on financial governance and accountability across various entities. With a focus on internal audit, this research explores how the internal audit function contributes to ensuring compliance with these financial regulations. This research method uses qualitative methods involving documentation analysis and interviews. The results of the research are expected to provide insight into the effectiveness of the role of internal audit in supporting the implementation of related Minister of Finance Regulations and provide recommendations for further improvements in the entity's financial management.
Peran Audit Internal Dalam Penerapan Peraturan Menteri Keuangan Nomor 112/PMK.03/2022 Nadia Dwi Pratiwi; Badzlina Chaerani Putri; Irda Agustin Kustiwi
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2597

Abstract

This research aims to investigate the role of internal audit in the context of implementing Minister of Finance Regulation Number 112/PMK.03/2022. These regulations have a significant impact on financial governance and accountability across various entities. With a focus on internal audit, this research explores how the internal audit function contributes to ensuring compliance with these financial regulations. This research method uses qualitative methods involving documentation analysis and interviews. The results of the research are expected to provide insight into the effectiveness of the role of internal audit in supporting the implementation of related Minister of Finance Regulations and provide recommendations for further improvements in the entity's financial management.
Co-Authors Cholis Hidayati, Cholis Fatika Rahma Fina Irda Agustin Kustiwi Nadia Dwi Pratiwi Putri Nugraheni