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All Journal Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ekonomi Manajemen Dan Bisnis (JEMB)
Billy Marbiyanov
Unknown Affiliation
Economics, Econometrics & Finance

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Upaya Menghindari Pelanggaran Etika Bisnis dalam Profesi Akuntan di Bank Perkreditan Rakyat Dana Nusantara Kantor Cabang Tanjungpinang Afriyadi Afriyadi; Billy Marbiyanov; David Tan; Della Aprianingrum; Illya Firna Febriyanti; Muhammad Naufal Fitrah; Ricky Sandi Permana; Roy Mangitua Manurung; Yoma Arda Wiratama
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 3 (2024): Agustus: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i3.242

Abstract

The accounting profession in the industrial era 4.0 faces significant challenges in maintaining business ethics. In the context of Rural Credit Bank (BPR) Dana Nusantara Tanjungpinang Branch Office, efforts to avoid violations of business ethics are very important. By referring to literature studies and descriptive qualitative interviews, this research method reveals the strategies implemented by BPR Dana Nusantara Tanjungpinang in controlling ethical violations. The research results show that BPR Dana Nusantara Tanjungpinang uses internal audit and data crosscheck as the main strategy to ensure the accuracy of recording financial transactions. In addition, separation of functions and strict supervision of business processes are important steps in maintaining the integrity and honesty of company operations. However, challenges related to employee internet access present obstacles in efforts to prevent ethical violations. However, BPR Dana Nusantara Tanjungpinang continues to strive to use good vendors and implement strict operational procedures. The research results show that BPR Dana Nusantara Tanjungpinang continues to be committed to improving their internal control practices in order to create an ethical business environment and reduce the possibility of ethical violations in the future.
Analisis Kinerja Keuangan Pasca Pandemi Covid-19 Pada perusahaan GOTO GOJEK TOKOPEDIA Tbk. Meidi Yanto; Billy Marbiyanov; Muhammad Naufal Fitrah; Ricky Sandy Permana; Roy Mangitua Manurung; Yoma Arda Wiratama
Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Vol. 2 No. 6 (2025): Juli
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jemb.v2i6.5198

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT GOTO GOJEK TOKOPEDIA Tbk pasca pandemi Covid-19 dengan menggunakan rasio keuangan. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dan data sekunder berupa laporan tahunan perusahaan periode 2022-2024. Hasil penelitian menunjukkan bahwa perusahaan telah melakukan perbaikan signifikan dalam kinerja keuangannya, dengan peningkatan efisiensi perusahaan dalam menghasilkan laba, meningkatkan kemampuan dalam memenuhi kewajiban jangka pendek, menurunkan proporsi utang terhadap total aset, dan meningkatkan efisiensi penggunaan aset tetap.
Co-Authors Afriyadi Afriyadi David Tan Della Aprianingrum Illya Firna Febriyanti Muhammad Naufal Fitrah Ricky Sandi Permana Ricky Sandy Permana Roy Mangitua Manurung Yanto, Meidi Yoma Arda Wiratama