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All Journal Jurnal Ilmiah Raflesia Akuntansi Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ekonomi Manajemen Dan Bisnis (JEMB)
Muhammad Naufal Fitrah
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.
Pengaruh Pengendalian Internal terhadap Akuntansi Ekuitas pada Bank: Kajian pada Bank Umum dan Bank Perkreditan Rakyat Billy Marbiyanov; Muhammad Naufal Fitrah; Ricky Sandy Permana; Roy Mangitua Manurung; Yoma Arda Wiratama
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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Abstract

This study aims to analyze the influence of internal control on equity accounting in banks, specifically focusing on both Commercial Banks and Rural Banks (Bank Perkreditan Rakyat/BPR). The discussion emphasizes several key aspects of banking equity, including the definition of bank capital, its classification, and the calculation of capital adequacy ratios. The research employs a qualitative descriptive method through a literature review of relevant academic sources and financial regulations issued by financial authorities such as OJK (Financial Services Authority of Indonesia). An effective internal control system plays a crucial role in ensuring the reliability and accuracy of financial reporting, particularly in the recording and presentation of bank equity. It also helps maintain compliance with regulations and supports the resilience of the banking sector. The study finds that internal control significantly contributes to transparent and accountable equity management, enabling banks to present their financial positions more accurately and protect stakeholders’ interests.Furthermore, internal control mechanisms such as authorization procedures, reconciliation processes, segregation of duties, and regular internal audits are essential in preventing errors and fraud in equity-related transactions. Properly implemented, these controls not only enhance the credibility of financial statements but also strengthen a bank’s capital structure and overall financial stability. This research highlights the importance of internal control as a foundational pillar for effective equity accounting in the banking industry.
Co-Authors Afriyadi Afriyadi Billy Marbiyanov Della Aprianingrum Illya Firna Febriyanti Ricky Sandi Permana Ricky Sandy Permana Roy Mangitua Manurung Tan, David Yanto, Meidi Yoma Arda Wiratama