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All Journal Nawasena: Jurnal Ilmiah Pariwisata Journal of International Multidisciplinary Research
Ayu Puspita Rini
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Economics, Econometrics & Finance Other

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Analysis of the Role of Risk Based Audit in Banking Tuti Dharmawati; Wa Ode Muhardiana; Ayu Puspita Rini; Ulvy Restiana Parintak; Sri Ardita Vitara Sartono Farihu
Journal of International Multidisciplinary Research Vol. 2 No. 6 (2024): Juni 2024
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/jimr629

Abstract

Risk based audit (RBA) is an approach that is increasingly being applied in the banking sector to increase the effectiveness of risk management and compliance with regulations. This approach helps banks identify high-risk areas and prioritize audits according to the level of risk. This research uses qualitative methods with a literature research approach. Data sources consist of scientific journal articles, books, reports and documents related to risk-based and banking audits. Research findings show that the RBA has several key roles in improving banking performance. First, RBA improves operational efficiency and effectiveness by focusing audits on high-risk areas. Second, the RBA enables banks to proactively identify and manage risks, thereby strengthening financial and operational stability. Third, the RBA ensures that banks are more compliant with regulations and industry standards, reducing the risk of sanctions and fines. In addition, the implementation of RBA encourages the formation of a strong risk management culture and the use of information technology to support the risk management process. Risk based audit plays a significant role in improving banking performance. By improving operational efficiency, managing risk proactively, ensuring regulatory compliance, establishing a strong risk management culture, and leveraging technology, banks can achieve stability and better performance in the long term. These findings support the importance of implementing RBA as the main strategy in risk management and supervision in the banking sector.
Creative Economy Promotion Model As Culinary Tourism In Kranggan Lumpia Leather Center, Semarang City Amelia Tri Nursifa; Nina Mistriani; Ayu Puspita Rini; Flores Harliesyahputra Laia; Haidar Hafiiz Azzam; Herni Susanti Ndruru; Melvannisa Ayu Dara Ninggar; Yasmin Carolina Gea
Nawasena: Jurnal Ilmiah Pariwisata Vol. 3 No. 1 (2024): April : Nawasena: Jurnal Ilmiah Pariwisata
Publisher : Pusat Penelitian Dan Pengabdian Masyarakat STIEPARI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/nawasena.v3i1.1321

Abstract

Creative activities are related to the food and beverage business which is popular with the public and adds value to the creative products of culinary industry players. The aim of the research is to analyze and develop the creative economy of the culinary tourism sector in Kranggan Village, Semarang City. This research uses a qualitative descriptive approach with survey and interview methods. The promotional model developed integrates the following elements: Promoting local culinary delights, collaborating with culinary industry players, and using a word of mouth promotion model. The research results show that this promotional model has succeeded in increasing visits to local culinary destinations in encouraging culinary business growth. The promotion model has become a tradition and cultural identity for the culinary industry around Kranggan Village, Semarang City. So that the Lumpia Skin Center is known to the public and culinary businesses in Semarang City. This has an impact on the economy of the surrounding community, as well as the creation of jobs in the creative economy sector.
Pendekatan Analisis Rasio Keuangan Pemerintah dalam Menilai Kinerja Keuangan Daerah Tuti Dharmawati; Ayu Puspita Rini; Ulvy Restiana Parintak
Journal of International Multidisciplinary Research Vol. 2 No. 12 (2024): Desember 2024
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/jimr1117

Abstract

Penelitian ini membahas pendekatan analisis rasio dalam melihat kinerja keuangan daerah melalui laporan keuangan pemerintah. Keuangan daerah yang sehat sangat penting untuk mendukung pembangunan dan pengelolaan sumber daya, sehingga evaluasi yang tepat terhadap kinerja keuangan diperlukan. Metode yang di gunakan dalam penelitian ini adalah pendekatan kualitatif dengan studi pustaka, yang menganalisis jenis-jenis rasio dalam laporan keuangan pemerintah, serta metode analisis yang dipakai untuk menilai kinerja keuangan daerah. Jenis-jenis rasio yang dianalisis meliputi rasio likuiditas, solvabilitas, rentabilitas, efisiensi, dan pertumbuhan. Metode analisis yang digunakan meliputi analisis vertikal, horizontal, rasio keuangan, dan benchmarking. Hasil penelitian menunjukkan bahwa meskipun analisis rasio memberikan gambaran objektif dan relevan mengenai kondisi keuangan daerah, tantangan utama terletak pada ketersediaan data yang akurat dan kesesuaian rasio dengan kondisi spesifik daerah. Oleh karenanya, penting bagi pemerintah daerah untuk melakukan standarisasi rasio dan meningkatkan kualitas laporan keuangan untuk mendukung analisis yang lebih efektif. Kesimpulannya, pendekatan analisis rasio dapat menjadi alat yang sangat berguna untuk menilai kinerja keuangan daerah, namun memerlukan perbaikan dalam hal data dan standarisasi untuk meningkatkan efektivitas penerapannya.
Co-Authors Amelia Tri Nursifa Flores Harliesyahputra Laia Haidar Hafiiz Azzam Herni Susanti Ndruru Melvannisa Ayu Dara Ninggar Nina Mistriani Sri Ardita Vitara Sartono Farihu Tuti Dharmawati Ulvy Restiana Parintak Wa Ode Muhardiana Yasmin Carolina Gea