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PENGGUNAAN HOLDING PERIOD RETURN PADA PORTOFOLIO SAHAM DAN OPTIMALISASINYA DITINJAU DARI STUDI LITERATUR Nabillah Farras Luthfi; Wisudanto Wisudanto
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 15 No. 4 (2021): Jurnal Ipteks Terapan ( Research of Applied Science and Education )
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (934.518 KB) | DOI: 10.22216/jit.v%vi%i.1407

Abstract

Portofolio saham digunakan investor sebagai acuan dalam menamkan modal. Portofolio saham dibentuk dan dirancang investor atau manajemen investasi sedemikian rupa dengan mempertimbangkan risk dan return yang akan diterima. Umumnya investor akan menggunakan holding period return sebagai salah satu teknik dalam melakukan komposisi saham. Penelitian ini merupakan studi literatur tentang Holding Period Return dan pengomptimalan menggunakan teknik ini dalam menentukan komposisi portofolio saham. Penelitian menggunakan berbagai sumber tertulis seperti artikel, buku, dan dokumen lainnya yang relevan dalam penelitian ini. Hasil dari penelitian ini ialah Persentase holding period return dijadikan sebagai penentuan komposisi yang diinginkan. Dalam optimalisasi penggunaannya penting untuk memperhatikan periode waktu dalam kepemilikan saham. Selain itu dibutuhkan analisis tambahan sebagai pendukung dari kekurangan yang dimiliki holding period return
Enhancing Higher Education Quality Through Internal Audit Practices Farras Luthfi, Nabillah; Murdhaningsih; Anisah Harared, Bunga
Journal of Economics, Business, and Government Challenges Vol. 7 No. 02 (2024): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v7i02.1536

Abstract

To maintain and improve quality and academic services, universities need an internal audit system that covers governance and educational aspects. Internal audit is responsible for monitoring and evaluating the implementation of higher education institutions' work plans. This study examines the role of internal audit in higher education through a literature review of previous studies. The results show that internal audit is important in building and improving the quality of higher education. By ensuring the effectiveness of the organisation's risk management framework, internal audit can help higher education institutions face governance challenges. Additionally, internal audits support the implementation of the three lines of the defence model, which integrates multiple layers of defence within an organisation to achieve strategic objectives. The role of an internal audit includes not only the oversight of regulatory compliance but also the strengthening of senior management's decision-making processes. Overall, internal audits are a control tool and a strategic partner in improving higher education quality. This conclusion underscores the critical role of a robust internal audit function in ensuring the success of higher education institutions in delivering high-quality academic services.