Article Per Year (5 Year)
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All Journal Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Ekonomi Manajemen Akuntansi Jurnal Riset Akuntansi
Tia Fahda Absyari
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Peranan Audit Internal dalam Pencegahan (Fraud) Pada PT Bank Mandiri Maulida Hasanah; Kasmanto Miharja; Tia Fahda Absyari; Rianyta Tanjung
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 3 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i3.1583

Abstract

The aim of this reseacrh is to analyze the role of internal audit in preventing fraud at PT Bank Mandiri using the Literature Review research method. Implementing a correct internal control system at PT Bank Mandiri can increase supervision of opportunities for fraud to occur, therefore the internal audit team has the quality to handle problems and carry out supervision well. SPAI-Standard no 120.2 2004 states that internal audit must have the knowledge and responsibility for understanding, investigating and testing for fraud. If internal audit has a good and correct monitoring function,opportunities for fraud to occur can be prevented.
Penerapan Standar Akuntansi Pemerintah (SAP) Untuk Meningkatkan Efektivitas Penganggaran Di Kementerian Tia Fahda Absyari; Sonny Fransisco Siboro; Maulida Hasanah; Rianyta Tanjung
Jurnal Riset Akuntansi Vol. 2 No. 3 (2024): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i3.1959

Abstract

The Indonesian government executes Government Bookkeeping Measures (SAP) to extend straightforwardness and responsibility in state financial management. One of the most goals of actualizing SAP is to extend the adequacy of budgeting in ministries. Executing SAP in government bookkeeping benchmarks is an imperative step to extend the viability of budgeting in services. This consider or extend centers on actualizing SAP to disentangle the budgeting prepare within the service. This may include joining arranged costs with the budget, overseeing the budget in different ways, and utilizing SAP highlights such as the budget discharge work.
Pengaruh Likuiditas, Ukuran Perusahaan dan Struktur Modal terhadap Nilai Perusahaan pada Perusahaan Perbankan yang Terdaftar pada Bursa Efek Indonesia Periode 2020-2024 Tia Fahda Absyari; Hasanudin Hasanudin
Jurnal Ekonomi Manajemen Akuntansi Vol. 31 No. 2 (2025): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/ema.v31i2.341

Abstract

This study aims to analyze the effect of liquidity, firm size, and capital structure on firm value in the banking sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The background of this research lies in the crucial role of the banking sector in maintaining national economic stability and the need for investors to access financial information that accurately reflects a company’s value. Referring to signaling theory, financial reports are viewed as signals to investors regarding the firm’s prospects and performance. This study employs a quantitative method using secondary data from the annual financial reports of nine banks selected through purposive sampling, resulting in 45 observations. The independent variables include liquidity (Loan to Deposit Ratio), firm size (log of total assets), and capital structure (Debt to Equity Ratio), while the dependent variable is firm value measured by the Price to Book Value (PBV). Data analysis was conducted using panel data regression with SPSS. The results show that firm size has a significant positive effect on firm value, while liquidity and capital structure have no significant impact. Simultaneously, all three variables significantly affect firm value, with an Adjusted R² of 0.493. These findings highlight that effective asset management and optimal funding policies are key to enhancing the firm value of banking institutions in Indonesia.
Co-Authors Hasanudin Hasanudin Kasmanto Miharja Maulida Hasanah Rianyta Tanjung Sonny Fransisco Siboro