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The Impact of Liquidity, Liabilities, and Equity on Bank Profitability Syahputri, Andini; Niswa, Khairun; Ginting, Lita Hepika; Nasution, Fadillah; Aliah, Nur
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.100

Abstract

This study aims to examine the role of liabilities in the financial structure of the banking sector and their implications for bank liquidity, solvency, and profitability through a literature review approach. The research method employed is a library study that analyzes relevant national journal articles published in recent years. Data analysis was conducted using content analysis by comparing and synthesizing the findings of previous studies. The results indicate that liabilities constitute the primary source of bank funding and are closely associated with liquidity and solvency risks. Partially, liabilities do not always have a significant effect on bank profitability; however, simultaneously with equity, liabilities contribute to overall bank financial performance. The conclusion of this study emphasizes that prudent liability management, balanced with assets and equity, is a crucial factor in maintaining banking stability and sustainability.
Literature Review: Information System Audits as Instruments for Improving Governance and Service Quality in Public Organizations Ginting, Lita Hepika; br Sembiring, Dini Sapira; Khairunnisa, Siti; Nasution, Fadilah; Wardhani, Neng Sri
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.114

Abstract

Information systems audit plays a strategic role in ensuring that information technology use in public organizations is effective, secure, and aligned with institutional objectives. The increasing adoption of information systems in the public service sector, including libraries, requires systematic evaluation mechanisms to control information technology risks and improve service quality. This study aims to examine the role of information systems audit in supporting information technology governance in public organizations by synthesizing findings from previous studies. This research employs a qualitative descriptive approach, drawing on a literature review. The results indicate that information systems audits, particularly those using the COBIT framework, are effective in identifying gaps in IT governance, enhancing accountability in information system management, and supporting continuous improvement of public service quality.