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All Journal Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Riset Manajemen dan Ekonomi
Lea Berliana Jeni Salih
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Signifikan Etika Akuntan dalam Implementasi Audit Fraud Lea Berliana Jeni Salih; Dania Salsabela; Tries Ellia Sandari
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 3 No. 3 (2025): Juli : JURNAL RISET MANAJEMEN DAN EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime.v3i3.2856

Abstract

Like a professional accountant, in carrying out the audit function, he is obliged to comply with the work code of ethics and audit financial statements through ethical norms or applicable auditing standards. In carrying out work, an accountant must ensure that every action taken is in line with established moral standards. This code of ethics is based on the goal of maintaining public confidence in high quality services, regardless of who is performing those services. including their expert practice, fraud auditors are also obliged to implement the rules and ethics that are of interest to them, as a manifestation of the public's confidence in the integrity of the accounting profession. While performing all phases of a fraud audit, fraud auditors must still adhere to the applicable ethical rules. Basically, they must demonstrate an attitude of diligence and honesty in carrying out audit tasks to ensure objective and accountable results.
Strategi Pengelolaan Persediaan UMKM (MCREPES di Surabaya) Agar Tetap Kompetitif di Pasar Lea Berliana Jeni Salih; Sri Rahayuningsih
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 1 (2025): Januari : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v4i1.3591

Abstract

One of the key components of success for small and medium enterprises (SMEs), including crepes businesses, is inventory management. This article discusses effective inventory management strategies to enhance operational efficiency and competitiveness of crepes SMEs in the market. Some of the methods discussed include the Just in Time (JIT) method to minimize raw material waste, demand forecasting based on sales data, and leveraging digital technology such as inventory applications to monitor stock in real time. Another strategy highlighted is the ABC classification method to categorize raw materials based on value and priority levels, establishing safety stock to anticipate uncertainties, and fostering collaboration with suppliers to ensure the availability of high-quality raw materials. By implementing these strategies, crepes SMEs are expected to manage their inventory more efficiently, reduce the risk of stock shortages or overstocking, and remain competitive in an increasingly challenging market.
Analisis Rasio Keuangan pada PT. Bank BCA, PT. Bank BNI, PT. Bank Mega, PT. Bank BRI di Indonesia Periode Tahun 2019-2023 Diva Damai Maharani; Lea Berliana Jeni Salih; Yulita Alfonsia; Ataina Rusdya Fauziyah
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 3 (2025): Juli: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i1.3565

Abstract

This study aims to analyze the financial performance of four major banks in Indonesia, namely PT Bank Central Asia (BCA), PT Bank Negara Indonesia (BNI), PT Bank Mega, and PT Bank Rakyat Indonesia (BRI), during the period 2019–2023. The analysis was conducted using financial ratios that include liquidity (current ratio, quick ratio), profitability (return on assets, return on equity), solvency (debt to equity ratio, debt to total asset ratio), efficiency (net interest margin), and market ratio (price to earnings ratio, dividend yield). This study uses a descriptive qualitative method with secondary data obtained from annual financial reports. The results of the study show significant differences in financial management among the banks analyzed. Bank BNI stands out in terms of liquidity, while Bank BRI excels in profitability and asset efficiency. Bank BCA shows good financial stability, while Bank Mega dominates in market attractiveness and dividend policy. However, each bank also faces challenges, such as low asset efficiency at Bank BNI, performance fluctuations at Bank BRI, and challenges in increasing profitability at Bank BCA.
Co-Authors Ataina Rusdya Fauziyah Dania Salsabela Diva Damai Maharani SRI RAHAYUNINGSIH Tries Ellia Sandari Yulita Alfonsia