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All Journal EKONOMIKA45 Transformasi: Journal of Economics and Business Management
Debby Yusriliana Rahmawati
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Internal Audit Coso Framework Pada Fungsi Keuangan Berbasis Digital Untuk Menilai Kinerja Keuangan Di CV. Inti Bumi Multigrup Debby Yusriliana Rahmawati; Tri Ratnawati
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2586

Abstract

This research aims to determine how the role of digitalization on internal control How digitalization is used to assess the effectiveness of internal control in the financial function, how digitalization can make financial performance more efficient. This research is a descriptive qualitative research that measures and describes a certain social phenomenon by collecting facts, but without testing hypotheses using a triangulation approach, namely documentation, observation, and interviews. 1. The financial system still does not use digitization or is still manual 2. Competency mismatches can affect the results of the company's financial statements 3. Not confirming to suppliers or to their customers 4. Mixing company accounts with personal accounts. Based on the results of the discussion, it can be seen that the number and competence of human resources is very important, so internal control over the financial function at CV. Inti Bumi Multigrup is very necessary. Based on the COSO Framework, it can be concluded that internal control in CV. Inti Bumi Multigrup is not good enough, where: 1. The financial system still does not use digitization or is still manual 2. Competency mismatches can affect the results of the company's financial statements 3. Not confirming to suppliers or to their customers 4. Mixing company accounts with personal accounts The author's research suggestion for CV. Inti Bumi Multigrup is that it can pay more attention to the conditions of the financial and administrative sections or financial functions so that they are in accordance with applicable accounting standards and can also make it easier to analyze data for decision making.
ANALISIS RASIO KEUANGAN DAN CROSS SECTION UNTUK MENILAI KINERJA KEUANGAN PADA LEMBAGA KEUANGAN NON BANK Debby Yusriliana Rahmawati; Erinda Salma Imani; Chintya Anggun Lestari; Safa Wildanul Arfi
Transformasi: Journal of Economics and Business Management Vol. 1 No. 4 (2022): December: Journal of Economics and Business Management
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/transformasi.v1i4.264

Abstract

Tujuan penelitian ini adalah untuk mengetahui bagaimana penilaian kinerja keuangan BFI Finance, Adira Finance, WOM Finance, dan Buana Finance dinilai berdasarkan rasio keuangannya dan bagaimana penilaian kinerja keuangan BFI Finance, Adira Finance, WOM Finance, dan Buana Finance jika dibandingkan antara rasio keuangan dengan rata-rata industri. Teknik analisa yang digunakan dalam penelitian ini adalah rasio likuiditas, rasio aktivitas, rasio solvabilitas, rasio profitabilitas, dan rasio pasar. Data yang digunakan adalah data sekunder yang berupa laporan keuangan dari perusahaan BFI Finance, Adira Finance, WOM Finance, dan Buana Finance selama periode 2019-2021. Berdasarkan penelitian yang dilakukan, maka hasilnya dapat diketahui sebagai berikut, dilihat dari rasio keuangan secara keseluruhan penilaian kinerja keuangan BFI Finance memiliki prospek pertumbuhan yang tinggi daripada ketiga perusahaan lainnya. Sedangkan dilihat dari perbandingan rasio keuangan dengan rata-rata industri, kinerja keuangan BFI Finance dan Adira Finance memiliki prospek pertumbuhan tinggi daripada kedua perusahaan lainnya.
Co-Authors Chintya Anggun Lestari Erinda Salma Imani Safa Wildanul Arfi Tri Ratnawati