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All Journal Jurnal Akuntansi Kompetif Jurnal Kendali Akuntansi
Solehah, Umi
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Economics, Econometrics & Finance

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Analisis Perbandingan Rasio Keuangan untuk Mengukur Kinerja Pada PT Charoen Pokhand Indonesia Tbk Tahun 2020-2022 Santika, Santika; Solehah, Umi
Jurnal Kendali Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i3.3939

Abstract

The research aims to compare and analyze financial performance based on liquidity, solvency and profitability ratios in 2020-2022. Data obtained from the sites bei.go.id and https://cp.co.id. This research uses descriptive techniques for case studies using financial data and calculating certain ratios to assess financial performance. The results show that the current ratio is stated to be good, followed by performance in solvency which measures performance with the debt to equity ratio and debt to asset ratio which proves that the debt to equity ratio is stated to be low with an average value of the ratio of 12%, while the performance in debt to assets the ratio is stated to be better. Furthermore, profitability which is measured using return on assets and net profit margin shows that return on assets is stated to be low as well as net profit margin is stated to be low.
ANALISIS BALANCED SCORECARD UNTUK MENDUKUNG PENGENDALIAN CYBER FRAUD DI BANK CIMB NIAGA TAHUN 2022-2024 Solehah, Umi; Rodiah, Siti; Azmi, Zul
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2700

Abstract

This study aims to examine the importance of cyberfraud control as the use of digital services in the banking sector increases, potentially creating cybercrime risks. The focus of this study is the implementation of cyberfraud control at Bank CIMB Niaga using the Balanced Scorecard (BSC) approach, which encompasses financial, customer, internal business process, and learning and growth perspectives. The research method used is qualitative, utilizing secondary data sourced from annual reports and sustainability reports for the 2022–2024 period. The results show that cyberfraud control at Bank CIMB Niaga has gradually strengthened through increased investment in technological security, improvements to internal business processes, and increased organizational readiness for digital transformation. These findings demonstrate that effective cyberfraud control requires technological support, a robust risk management system, and an organizational commitment to maintaining sustainable information security
Co-Authors Azmi, Zul Santika Santika siti rodiah