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All Journal Brilliant International Journal of Management and Tourism (BIJMT) Gemilang: Jurnal Manajemen dan Akuntansi International Journal of Management Research and Economics International Journal of Economic Research and Financial Accounting Brilliant International Journal of Management and Tourism
Meigia Nidya Sari
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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RGEC Method: Assessment Of Bank Health Levels At PT Bank Tabungan Negara (PERSERO) Tbk. Before And After Covid-19 An Suci Azzahra; Meigia Nidya Sari
Brilliant International Journal Of Management And Tourism Vol 4 No 1 (2024): February: Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v4i1.2811

Abstract

This study aims to determine the health level of PT Bank Tabungan Negara (Persero) Tbk before and after Covid-19 from the point of view of the RGEC analysis model (Risk Profile, GCG, Earning, and Capital) by analyzing the entire financial statements. The research method used in this study is to use a descriptive model of PT Bank Tabungan Negara (Persero) Tbk before (2017-2019) and during covid-19 (2020-2022). The data was then obtained by researchers using documentation techniques where the data used were financial reports to be analyzed by the Risk method (Risk-based Bank Rating) based on assessment measurements which included RGEC elements. The results of the assessment that can be concluded in the analysis of the health level of PT Bank Tabungan Negara (Persero) Tbk in terms of RGEC (Risk profile, Good Corporate Governance, Earnings, and Capital) before covid-19 in 2017-2018 in a healthy condition, while in 2019 in a fairly healthy condition and during covid-19 in 2020-2022 in a healthy condition, it is concluded that before and during covid-19 PT Bank Tabungan Negara, Tbk the bank's health level has no impact on covid-19.
Depth In Providing Banking Credit In Support Improving Village Creative Industries In Langkat District Meigia Nidya Sari; Junawan, Junawan; Annisa Fajariah Damanik
International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i4.208

Abstract

The national development carried out so far is a development effort sustainability in order to create a just and prosperous society based on Pancasila and the 1945 Constitution. In order to achieve this goal, implementation development must always pay attention to harmony, harmony and balance various elements of development, including in the banking sector. This research aims to deepen the provision of banking credit to support industrial improvement creative village in Langkat Regency. The population used in this research is employees at PT. BRI (Persero) in Langkat Regency. Sampling technique with using saturated samples. The sample size was 30 people. Types of data in this research are primary and secondary data. Data collection techniques use questionnaires, interviews, and documentation studies with data analysis techniques using approaches quantitative with statistical tools of multiple linear regression analysis. The research results show: 1) Internal control has a partially insignificant effect on effectiveness granting credit, 2) Internal audit has a partially significant effect on effectiveness granting credit, 3) Internal control and internal audit have a significant effect simultaneously on the effectiveness of providing credit, namely 83.3%.
Examining The Capability Of People's Credit Bank In Langkat District In Overcoming Financial Problems Of Village Communities Meigia Nidya Sari; Mustafa, Mustafa; Annisa Fajariah Damanik
International Journal of Economic Research and Financial Accounting Vol 3 No 1 (2024): IJERFA OCTOBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i1.216

Abstract

This research aims to examine the ability of Rural Banks in Langkat Regency to overcome the financial problems of village communities. One of the very important needs of modern society today is a healthy and reliable financial system. The financial system even has a very basic role for society. Rural Bank is one of the institutions that uses a financial system and can provide financial information in the form of financial reports which can provide information to internal and external parties regarding the company regarding the financial situation and conditions within the company. The subjects in this research were the leadership, accounting department and operations department at the People's Credit Bank in Langkat Regency. The type of research is quantitative research with the data used are financial reports. Data collection techniques are interviews and documentation. Data analysis is CAMEL analysis which is used to assess the level of bank financial health based on capital, quality of productive assets (KAP), management, profitability and liquidity. The research results show that the level of bank financial health in terms of the capital aspect (CAR) in 2016, 2017, 2018 is within healthy criteria. The ratio of classified productive assets to productive assets in 2016, 2017, 2018 shows that the bank is in healthy criteria, while PPAPYD (Provision for Losses of Productive Assets Established) in 2016 is included in unhealthy criteria, whereas in 2017, 2018 the bank is in healthy criteria . The evaluation of management aspects in general management and risk management in 2016, 2017, 2018 shows criteria that are unhealthy and quite healthy. The profitability aspect, namely ROA in 2016, 2017, 2018 shows that the bank is in the healthy category, while BOPO in 2016, 2017, 2018 is included in the healthy criteria. The liquidity aspect, namely the LDR in 2016, 2017, 2018 is included in the healthy criteria, while the cash ratio in 2016, 2017, 2018 is included in the healthy criteria. Growth in the level of bank financial health at PT. BPR Langkat 2016, 2017, 2018 shows that the bank's financial health level is included in the healthy criteria.
Risk Mapping and Shariah Compliance at BPRS Mitra Syariah Mandiri Arman Jaya Ndruru; Masneni Laia; Nofatrio Soarota Zebua; Nabilla Nahda Maliha Samudra; Gunawan Syahputra Siburian; Meigia Nidya Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.268

Abstract

This study aims to explore and analyze the complexity of internal audit implementation in Islamic financial institutions, with the main focus on the Sharia People's Financing Bank (BPRS) Mitra Syariah Mandiri. This study was conducted through a comprehensive investigative approach throughout 2024, which includes collecting transaction data and evaluating existing operational mechanisms. In the audit process, the team managed to identify 276 critical transactions, with a total transaction value reaching IDR 45,250,000,000. The findings of the audit show that 94.2% of all transactions analyzed have met the rules and principles of sharia, with a contract structure that is in accordance with the provisions applicable in Islamic economic law. However, there are 5.8% of transactions that require in- depth improvements, especially in the aspect of the contract mechanism that needs to be adjusted to be more in line with the established sharia principles. This study also highlights the importance of the role of sharia audit in maintaining the compliance and integrity of Islamic financial institutions, especially in identifying potential risks and deviations that can harm institutions and customers. In addition, this study provides recommendations related to the need to improve internal systems and procedures to minimize transactions that are not in accordance with sharia provisions, as well as the importance of increasing human resource capacity in the field of sharia audit to support more effective supervision.
Analysis of the Influence of Accounting Liquidity on Business Combinations PT Indosat Tbk Rani Fitria; Rara Ivanka; Della Chastika; Putri Melani; Wiwik Apriani; Meigia Nidya Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.269

Abstract

The purpose of this study is to compare the financial liquidity performance of PT. Indosat Tbk before and after the business combination in 2020-2023 with Hutchison 3 Indonesia. This study combines a quantitative descriptive research approach with secondary data from the Indonesia Stock Exchange. Based on the results of the analysis, it shows that there are differences in liquidity ratios, namely the Current Ratio, Quick Ratio, and Cash Ratio between the period before the business combination in 2020-2021 and the year after the business combination. 2022-2023 which shows an increase and also a decrease where in 2020 the current ratio value was 42.35 then in 2021 it decreased to 40.13% and increased after the combination was carried out in 2022 by 52.08% but decreased again in 2023 by 45.35%. This shows that the company is still facing liquidity constraints, especially in its ability to cover all of its short-term obligations.
Accounting Profitability Analysis of Business Combination at PT Goto Gojek Toko Pedia, Tbk M Fadlan Irfan Damanik; Aji Haviz; Azwan Bastian; Hasbiyana Haudi Nasution; Elisa Cici Prisilia; Meigia Nidya Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.270

Abstract

This study aims to determine the difference in profitability performance of PT Goto Indonesia Tbk before and after the business combination (PT Gojek Indonesia Tbk with PT Toko Pedia Tbk) in the period 2019-2022. This study uses secondary data taken from the Indonesia Stock Exchange (IDX) using a descriptive quantitative approach. Based on the results of the analysis, it shows that there is a difference in profitability ratios, namely ROA, ROE, NPM, and GPM between the period before the business combination in 2019-2020 and in the year after the merger, namely 2021-2022 with results showing an increase and decrease where in 2019 the ROA value was -1.13 then in 2020 it was -0.56 in 2021 it increased to -0.14 and in 2022 it decreased to -0.29. This shows that the company is still facing limitations in profitability, especially in the company's ability to generate profits from its total assets.
The Effect of Goodwill Accounting Treatment and Investment Knowledge on Investment Interest in The Capital Market (Case Study of Accounting Department Students of UNPAB) Tesalonika Tampubolon; Kristin Natalia Doloksaribu; Triya Vebrianty; M Syukrillah Putra; Rifka Sari Br Surbakti; Meigia Nidya Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.271

Abstract

In the capital market at Panca Budi University (UNPAB), this study aims to investigate how goodwill accounting methods and investing knowledge affect students' willingness in making investments. 100 respondents were given questionnaires to complete in order to collect data for this study, which used quantitative research methodologies and random sampling. Multiple linear regression was used to analyze the data and assess the hypotheses that were put forth. Students' interest in capital market investments is positively and significantly impacted by both goodwill accounting practices and investing knowledge, according to the research. For educational institutions and capital market experts looking to improve students' investing literacy, these findings provide insightful information.
Literature Review of Library Information System Audit Using COBIT 5 Framework Annisa Khairani; Dini Rahma Aliyah; Mudtiani Hakim Br Bangun; Yulia Ribuna Br Bangun; Meigia Nidya Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.272

Abstract

This study aims to analyze and determine the effect of e government on the quality of public services in Indonesia. This e government also uses a modern strategy that utilizes information and communication technology (ICT) to improve efficiency, transparency, and accessibility of public services. With a qualitative descriptive method, E government has a positive impact on the effectiveness of public services, such as increasing public satisfaction, service responsiveness, and operational efficiency. Implementation challenges include limited infrastructure, low digital literacy, organizational culture resistance, and budget constraints. The results of this study include improving ICT infrastructure, human resource training, intensifying socialization to the community, and developing policies that support digital transformation.
Challenges And Developments Of Islamic Banking In Indonesia Muhammad Irgi Perdana; Dhea Indriati Sihaloho; Silmi Humaira Harahap; Cinta Nikita Aulia; Meigia Nidya Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.273

Abstract

The purpose of this study is to examine the difficulties facing Indonesia's Islamic banking industry as it develops. With the combination of three Indonesian Islamic banks to form Bank Syariah Indonesia, a significant force, Islamic banking in Indonesia has grown and developed. Despite this, the Indonesian Islamic banking industry still faces several obstacles. Using secondary data from the Financial Services Authority, Bank Indonesia, Law No. 21 of 2008 regulating Sharia Banking, and other papers pertaining to Islamic banking in Indonesia, this study employs a library research methodology. This study identifies a number of issues that need to be resolved in order to boost Islamic banking's expansion and sustain its acceleration. The first issue is that Indonesian Islamic banking does not adequately utilize both the quantity and quality of human resources. Second, the low degree of public awareness regarding Islamic financial institutions in Indonesia and the creation of Islamic banking goods and services that are seen as less creative and competitive than those of other conventional banks. Third, it is also thought that the religious court system is insufficient to settle disagreements over Islamic financial transactions. Fourth, there are discrepancies and nationally and globally. disagreements in the alignment of items due to the various nations' varying interpretations of madhhab in fiqh muamalah.
Analysis of The Implementation of PSAK 101 in The Financial Statements of Bank BSI Medan City Badriah Daulay; Rizka Dwi Ramadhani; Susi Susi; Grace Sitompul; Meigia Nidya Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.274

Abstract

This study is intended to determine the implementation of PSAK 101 in the presentation and preparation of financial statements at Bank BSI in Medan.PSAK 101 is a statement of financial accounting standards that regulates the basis for the presentation of financial statement records for sharia entities. This statement regulates the presentation requirements, structure and minimum requirements for the content of financial statements. The research method used is qualitative descriptive with a case study approach, where data is collected through document analysis, literature study of BSI's financial statements. The results of the study show that Bank BSI Medan City has implemented most of the provisions in PSAK 101, including the presentation of financial position statements, comprehensive income statements, cash flow statements, and equity change reports in accordance with sharia principles.
Co-Authors Abel Desiyanti Manik Adila Sari Agustina R.T Sitompul Aji Haviz Alia Rohali Alma Hafsa Fadilah Annisa Fajariah Damanik Annisa Khairani Arman Jaya Ndruru Auna Syafitri Ayu Ashari Pasaribu Azwan Bastian azzahra, an suci Badriah Daulay Cinta Nikita Aulia Debora Anjany Situmorang Della Chastika Desy Sarina Br Barutu Dhea Indriati Sihaloho Dian Rohani Siburian Dinda Rinata Dini Rahma Aliyah Dio Jeremia Sembiring Echa Salsabilla Elisa Cici Prisilia Elisabet Lumban Gaol Fathonah Azzahra Febriani Nur Rahman Fista Lindu Aprilia Gio Qaedy Auzan Grace Sitompul Gunawan Syahputra Siburian Hasbiyana Haudi Nasution Ibbie Falia Ilhamzah Pahutar Indah Lestari Indah Setiarini Intan Afriliyani Intan Permata Sari Br. Siburian Irza Faridz Muhammad Jelita Br Simangunsong Juana Dewi Maharani Junawan, Junawan Kristin Natalia Doloksaribu M Fadlan Irfan Damanik M Syukrillah Putra M. Irvan Ayang Daharo Marshanda Marshanda Masneni Laia Meiman Kristian Putra Gulo Melani Octavia Melati Sihombing Miftha Rizkina Mudtiani Hakim Br Bangun Muhammad Irgi Perdana Muhammad Ismail Nabila Rahmadayanti Nabilla Nahda Maliha Samudra Naina Yulia Hafni Natasha Natasha Nayla Nurul Putri Nina Andriany Nasution Nina Andriany Nasution3 Nofatrio Soarota Zebua Nur Annisa Nur Citra Hasanah Nuraini Azlin Pricillia Deborah Valentine Putri Melani Putri Utami Permata Sari Rahelsa Octaviana Rahmad Syah Aldi Rani Fitria Rara Ivanka Ridho Alkhalik Rifka Sari Br Surbakti Riska Afrillia Putri Riskana Natalia Br Bangun Rizka Dwi Ramadhani Rizka Fazria Sabrina Rizky Amalia Salsabila Azzahro Lubis Seprint Purva Shaila Pratika Sari Sherly Indah Kania Silmi Humaira Harahap Sindy Larasasti Sri Miranty Siregar Stephanie Imaylia Napitupulu Suci Ralita Lestari susi susi Syaloom lestari Simanjuntak Tesalonika Tampubolon Triya Vebrianty Widia Sri Kartika Sari Manalu Winda Utami Br Siburian Wiwik Apriani Wiwik Handayani Yulia Ribuna Br Bangun Yusnita Purba